Central City Comm School District vs Florence School District 14-1
IA · 402 students • SD · 352 students • fiscal year 2024 • swap sides
In one line
- Central City Comm School District spends 11% more per student than Florence School District 14-1 after adjusting for local price levels.
- Central City Comm School District directs 2 more cents of every operating dollar to instruction than Florence School District 14-1.
- Central City Comm School District is far more dependent on local property taxes (46% of revenue vs 33%), which ties its budget more tightly to local property values.
- Central City Comm School District reports fewer students per teacher (10.3 vs 14.7). This is a staffing ratio, not an average class size.
Are these even comparable?
Establish the shape of each district before reading a single dollar figure.
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| Students enrolled | 402 | 352 |
| Schools | 2 | 3 |
| Grades served | PK–12 | PK–12 |
| Setting | Rural | Rural |
| County | Linn County | Codington County |
| State | IA | SD |
| Local price level (US = 100) Above 100 means a dollar buys less here than the national average. | 89.0 | 88.6 |
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.
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| Per student, as reported | $12,762 | $11,497 |
| Per student, price-adjusted Divided by the local price level, so both figures are in the same money. | $14,345 | $12,978 |
| Per student, price-adjusted, excluding transport Transportation provision varies enormously between districts and states. Removing it compares the parts both districts actually do. | $13,833 | $12,094 |
| 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 |
Central City Comm School District
Florence School District 14-1
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.
Central City Comm School District
- Local 45.8% Locked
- State 47.5% Locked
- Federal 6.7% Locked
Florence School District 14-1
- Local 33.2% Locked
- State 57.9% Locked
- Federal 8.8% Locked
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| Local share of revenue Mostly property tax. A high share means school budgets track local property values, up and down. | 45.8% | 33.2% |
| State share of revenue | 47.5% | 57.9% |
| Federal share of revenue | 6.7% | 8.8% |
| Total revenue | Locked | Locked |
How IA funds its districts
We have not yet written up IA's funding formula, so nothing is claimed here.
How SD funds its districts
We have not yet written up SD'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.
Central City Comm School District
- Instruction 62.6% Locked
- Instructional staff support 0.9% Locked
- Student support 2.6% Locked
- Operations & maintenance 16.1% Locked
- Transportation 3.6% Locked
- Food service 3.9% Locked
- School administration 6.5% Locked
- District administration 2.5% Locked
- Other support 1.3% Locked
- Other current 3.9% Locked
Florence School District 14-1
- Instruction 57.0% Locked
- Instructional staff support 4.7% Locked
- Student support 6.2% Locked
- Operations & maintenance 9.0% Locked
- Transportation 6.8% Locked
- Food service 4.2% Locked
- School administration 4.4% Locked
- District administration 3.1% Locked
- Other support 3.9% Locked
- Other current 4.2% Locked
What is actually different
Share of each district's operating dollar, Central City Comm School District minus Florence School District 14-1. Two pie charts side by side are almost impossible to read against each other; this is the same data as one chart.
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| Cents of each operating dollar reaching classrooms Instruction plus instructional staff support, as a share of current spending. | 63.5% | 61.6% |
| Administration share District office plus school administration. | 9.0% | 7.5% |
| Transportation share | 3.6% | 6.8% |
What the money buys
Staffing levels are the most direct thing a budget converts into.
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| 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. | 10.3 | 14.7 |
| 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.
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| 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. | 6.9% | 6.9% |
| English learners | — | — |
| Students with disabilities | — | — |
| Enrollment change, 5 years | -15.5% | +21.0% |
Results, and results for the money
Stability and risk
The homebuyer’s real question: what is likely to change after I move in?
Central City Comm 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.
- High debt burden More than 10% of total spending goes to interest and debt retirement, money that cannot reach a classroom.
Florence School District 14-1
No stability flags raised.
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| Enrollment change, 5 years | -15.5% | +21.0% |
| 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?
Central City Comm 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.
Florence School District 14-1
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 IA and SD.
- 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.
Central City Comm School 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.
Florence School District 14-1
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.
| Central City Comm School District | Florence School District 14-1 | |
|---|---|---|
| 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. | $6,379 | $3,877 |
| 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. | 34.3% | 26.8% |
| 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 |
- Central City Comm School District: issued no new long-term debt in fiscal year 2024. That is a reported zero, not a gap in the data.
- Florence School District 14-1: 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
Central City Comm School District
| Election | Measure | Amount | Yes | Outcome |
|---|---|---|---|---|
| 2025-11-04 | Measure not described by the state · Prop. D | — | 53.0% | No outcome published |
One measure has no outcome in the state’s file. We show the vote share and stop there.
From the state’s own election file. Latest election on record: 2025-11-04.
What this state publishes: School district public measures from the Iowa Secretary of State's election night results, for the elections that feed still carries — it lists four, the oldest of them November 2025, and drops elections as they age out. What each measure asked for is not shown because Iowa does not publish it: the results give a district, a proposition letter and the vote, with no ballot wording, no dollar amount and no stated outcome. The district itself publishes the question.
Florence School District 14-1
We have not read SD’s election results, so this column is empty because of us and not because of Florence School District 14-1. Whether it has asked its voters for money is a question its county election office can answer and we cannot, yet.
Nobody has read SD’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.
- A vote share is not an outcome. What it takes to carry varies by state and by measure — in some states a bond needs a supermajority and a minimum turnout while a levy on the same ballot needs half, so a clear majority can still lose. Every outcome shown here is copied from the state’s own election file, and the rule that applied is stated with the coverage above. Where that file stated no outcome we show whatever count it published and no verdict, rather than working one out from the percentage — and some states publish the ballot question without ever recording a count, so a blank there is a number nobody printed.
- These are the measures a district put to its voters, not its whole tax bill. A property tax bill also carries county, city and state levies that have nothing to do with schools, and in most states a school board can issue some kinds of debt with no vote at all.
What this band does not answer yet
The detailed figures for Central City Comm School District and Florence School District 14-1
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
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Compare something else
Central City Comm School District on its own · Florence School District 14-1 on its own