Kirkland Elementary District vs Lowell School District
AZ · 66 students • VT · 79 students • fiscal year 2024 • swap sides
In one line
- Lowell School District spends 7% more per student than Kirkland Elementary District after adjusting for local price levels.
- Lowell School District directs 17 more cents of every operating dollar to instruction than Kirkland Elementary District.
- Kirkland Elementary District is far more dependent on local property taxes (13% of revenue vs 2%), which ties its budget more tightly to local property values.
Are these even comparable?
Establish the shape of each district before reading a single dollar figure.
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| Students enrolled | 66 | 79 |
| Schools | 1 | 1 |
| Grades served | PK–8 | PK–8 |
| Setting | Rural | Rural |
| County | Yavapai County | Orleans County |
| State | AZ | VT |
| Local price level (US = 100) Above 100 means a dollar buys less here than the national average. | 98.3 | 98.0 |
The headline dollar
Current operating spending per student, shown three ways. The first is what each district reports. The second and third are the honest ones for comparison.
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| Per student, as reported | $24,600 | $26,342 |
| Per student, price-adjusted Divided by the local price level, so both figures are in the same money. | $25,037 | $26,891 |
| Per student, price-adjusted, excluding transport Transportation provision varies enormously between districts and states. Removing it compares the parts both districts actually do. | $22,347 | $26,891 |
| Capital spending per student Buildings and land, never folded into the operating figures above. It is lumpy: a district mid-build looks expensive for two years. | Locked | Locked |
Kirkland Elementary District
Lowell School District
Where the money comes from
The funding mix determines how exposed a district is to local property values, to state politics, and to federal programmes ending.
Kirkland Elementary District
- Local 12.6% Locked
- State 81.9% Locked
- Federal 5.5% Locked
Lowell School District
- Local 2.2% Locked
- State 97.7% Locked
- Federal 0.1% Locked
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| Local share of revenue Mostly property tax. A high share means school budgets track local property values, up and down. | 12.6% | 2.2% |
| State share of revenue | 81.9% | 97.7% |
| Federal share of revenue | 5.5% | 0.1% |
| Total revenue | Locked | Locked |
How AZ funds its districts
A base support level per weighted pupil, with substantial reliance on voter-approved local overrides and bonds.
How VT funds its districts
We have not yet written up VT's funding formula, so nothing is claimed here.
Where the money goes
The same slices in the same order for both districts, plus the differences by function — because two pie charts side by side hide exactly the thing you want to see.
Kirkland Elementary District
- Instruction 49.0% Locked
- Instructional staff support 5.9% Locked
- Student support 4.2% Locked
- Operations & maintenance 7.7% Locked
- Transportation 10.7% Locked
- Food service 4.6% Locked
- School administration 3.4% Locked
- District administration 11.1% Locked
- Other support 3.3% Locked
- Other current 4.6% Locked
Lowell School District
- Instruction 67.2% Locked
- Instructional staff support 4.8% Locked
- Student support 4.9% Locked
- Operations & maintenance 5.1% Locked
- Transportation 0.0% Locked
- Food service 4.9% Locked
- School administration 8.9% Locked
- District administration 0.7% Locked
- Other support 0.0% Locked
- Other current 4.9% Locked
What is actually different
Share of each district's operating dollar, Kirkland Elementary District minus Lowell School District. Two pie charts side by side are almost impossible to read against each other; this is the same data as one chart.
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| Cents of each operating dollar reaching classrooms Instruction plus instructional staff support, as a share of current spending. | 54.9% | 72.0% |
| Administration share District office plus school administration. | 14.5% | 9.6% |
| Transportation share | 10.7% | 0.0% |
What the money buys
Staffing levels are the most direct thing a budget converts into.
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| Students per teacher This is a staffing ratio: total enrollment divided by teaching staff. It is NOT average class size. Actual classes are larger than this number in every district. | 6.6 | 6.1 |
| Students per counselor | Locked | Locked |
| Students per administrator | Locked | Locked |
| Total salaries All staff, not teachers alone. | Locked | Locked |
Who they serve
The answer to "but they serve different kids" — which is usually a fair objection.
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| Child poverty rate Children aged 5 to 17 in poverty within the district boundary. Used instead of free-lunch eligibility, which community eligibility has made unusable for comparison. | 13.9% | — |
| English learners | 0 | 0 |
| Students with disabilities | 0 | 0 |
| Enrollment change, 5 years | -8.3% | -16.8% |
Results, and results for the money
Stability and risk
The homebuyer’s real question: what is likely to change after I move in?
Kirkland Elementary District
- Declining enrollment Enrollment fell more than 5% over five years. Enrollment decline is the single best predictor of school closures and programme cuts.
- Low share reaching classrooms Under 55% of current spending reaches instruction and instructional support, low against national practice.
Lowell School District
- Declining enrollment Enrollment fell more than 5% over five years. Enrollment decline is the single best predictor of school closures and programme cuts.
- Little/no transportation spending Reported transportation spending is under 0.5% of current spending. Usually this means busing is limited, contracted out, or provided by another agency — check locally before assuming a bus.
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| Enrollment change, 5 years | -8.3% | -16.8% |
| Long-term debt per student | Locked | Locked |
| Debt service share of spending | Locked | Locked |
Enrolling a child
Is a seat at your zoned school guaranteed?
Kirkland Elementary District
We have no such statement from this district — which is not the same as a promise that your zoned school has room. Most districts never publish the policy in either direction. Ask the school office directly whether your address’s school is enrolling at your child’s grade level before you sign anything.
Lowell School District
We have no such statement from this district — which is not the same as a promise that your zoned school has room. Most districts never publish the policy in either direction. Ask the school office directly whether your address’s school is enrolling at your child’s grade level before you sign anything.
- This is the district’s own published wording, not our summary of it. Policies are rewritten between enrollment seasons and a page can be out of date the day after we read it — the school office is the only authority on whether a particular grade at a particular school is full right now.
- A warning here is about capacity, not about your address. It does not mean your child will be moved; it means the district has told you in writing that it may move them.
Comparability notes
- Cross-state comparison. Dollars below are shown both as reported and adjusted to a common price level, because a dollar buys different amounts of teacher in AZ and VT.
- At least one district sits outside a metro area with its own published price index, so its cost adjustment uses the statewide index. That is a coarser adjustment.
What these numbers are, exactly
Who decides, and what it costs you
Every band above this one asks what a district spends. This one asks who chose to.
Kirkland Elementary District
The district levies its own school tax
This district raises property tax in its own name. Who sets the rate varies by state — an elected board in some, a public vote in others — but the levy is the school system’s own, and it is the part of a tax bill that school politics moves most directly.
Lowell School District
Local money, but not a school property tax
This district reports local revenue that is neither a property tax of its own nor a county appropriation, and the source is not named. Two thirds of the districts in this position are New England regional districts, where each member town raises its share — but the rest span Alaska, Arizona and Tennessee, whose arrangements are nothing like that and nothing like each other. What is certain is only that local money reaches these schools by some route the school board does not levy itself.
| Kirkland Elementary District | Lowell School District | |
|---|---|---|
| School property tax levied, per student Only for districts that levy in their own name. Blank where the county or town levies instead — see the cards above, and read the next row. | $9,157 | — |
| Appropriated by the county or town, per student What the parent government handed the schools, for dependent systems. This is a general appropriation, not solely property tax. | — | — |
| Property tax as a share of all revenue How much of the budget rides on local property values, and therefore on local votes. | 12.1% | — |
| Long-term debt already owed, per student The balance at the end of the year, for scale. Repaid over decades, so it is a commitment made by earlier boards rather than a bill arriving now. | Locked | Locked |
| Debt service as a share of spending Interest plus principal repaid this year, against total spending. This is the part of the debt that is being paid now, out of money that would otherwise reach a classroom. | Locked | Locked |
| New long-term debt issued, per student Money borrowed during fiscal year 2024. What this figure does and does not tell you is set out under the table. | $0 | $0 |
- Kirkland Elementary District: issued no new long-term debt in fiscal year 2024. That is a reported zero, not a gap in the data.
- Lowell School District: issued no new long-term debt in fiscal year 2024. That is a reported zero, not a gap in the data.
- A figure in the borrowing row is not a bond voters approved. It records debt issued, and that includes refinancing existing debt at a new rate — which changes nothing about what a district owes — as well as certificates of participation and lease-revenue debt, which in many states a board can issue with no referendum at all. To find out what was actually on a ballot, check the county election office.
- Debt is repaid over decades. A large balance per student is a commitment made by earlier boards and earlier voters, not a bill arriving this year. The debt service row above it is the part being paid now.
Funding measures on the ballot
Kirkland Elementary District
We have not read AZ’s election results, so this column is empty because of us and not because of Kirkland Elementary District. Whether it has asked its voters for money is a question its county election office can answer and we cannot, yet.
Nobody has read AZ’s school election results yet — that is a gap on our side, not a fact about this district. Its county elections office holds what it asked its voters for and what they answered, and that is a public record you can request. What it says is worth asking about at a board meeting.
Lowell School District
This district appears in none of what we read from VT’s source in its current ballot window (2026).
What this state publishes: Vermont's Secretary of State publishes vote counts and never a declared outcome, so no row here says whether a Vermont budget passed — the numbers are the state's, the arithmetic is yours. Only the annual school budget article under 16 V.S.A. § 563 is read: bonds, articles that never name their district, and the budgets of unified union districts are all left out, because a union's budget reaches this source as one member town's slice and no field totals the members. Some elections the state lists carry no results at all — a town's third budget attempt can be warned here and never canvassed here. And the static results tree carries only the current cycle, so a district's older votes are not here at all.
What this band does not answer yet
The detailed figures for Kirkland Elementary District and Lowell School District
The verdict, the headline dollar, the funding shares, who is served and every comparability caveat are free above, and stay free. What is behind the lock is the detail you would want before acting on any of it:
- capital spending per student
- total revenue and total current spending, and the funding mix in dollars (the percentage shares stay free)
- the ten-line per-student breakdown of where the money goes
- counselor and administrator ratios, and the total salary bill
- the debt behind the risk flags — per student, and as a share of spending
$1.79 for both, for three months, 21 cents less than buying them one at a time.
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Compare something else
Kirkland Elementary District on its own · Lowell School District on its own