The proposed WLC School District budget for 2017-2018 is $12,344,685. In addition, there are warrant articles for modest increases to support staff pay, plus a $60,000 contribution to the capital reserve fund. Here is the math:
| Proposed Budget | $12,344,685 |
| CBA for Support Staff | $6,575 |
| Contribution to Capital Reserve | $60,000 |
| TOTAL PROPOSED SPENDING | $12,411,260 |
| Number of students | 526 |
| AMOUNT PER STUDENT | $ 23,595 |
It’s worth noting that the State of NH also tracks a number called “Cost per Pupil”, which appears to be much lower. But the state number excludes certain expenses, such as transportation, tuition, and debt service. Presumably they believe that this provides an easier “apples to apples” comparison of operating expenses. From the state’s website:
Cost per Pupil is based on current expenditures as reported on each school district’s Annual Financial Report (DOE-25). Cost per pupil represents current expenditures less tuition and transportation costs. Any food service revenue is deducted from current expenditures before dividing by ADM in attendance. Capital and debt service are not current expenditures and are not included. (SOURCE: https://www.education.nh.gov/data/financial.htm)
Whichever way we look at it, WLC spends considerably more than the state average when it comes to cost per pupil. If we use the official state numbers from 2016-2017, WLC’s cost per pupil is 19.2% above the state average. If we look at all-in numbers (including transportation, tuition, and debt service) WLC is even higher.