Lincoln ESD 27 vs Armona Union Elementary
IL · 1,056 students • CA · 1,155 students • fiscal year 2024 • swap sides
In one line
- Lincoln ESD 27 and Armona Union Elementary spend within 2% of each other per student once local price levels are accounted for.
- Lincoln ESD 27 directs 2 more cents of every operating dollar to instruction than Armona Union Elementary.
- Lincoln ESD 27 is far more dependent on local property taxes (26% of revenue vs 12%), which ties its budget more tightly to local property values.
- Lincoln ESD 27 reports fewer students per teacher (12.3 vs 20.3). 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.
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| Students enrolled | 1,056 | 1,155 |
| Schools | 5 | 3 |
| Grades served | PK–8 | K–12 |
| Setting | Town | Suburb |
| County | Logan County | Kings County |
| State | IL | CA |
| Local price level (US = 100) Above 100 means a dollar buys less here than the national average. | 100.0 | 101.6 |
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.
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| Per student, as reported | $18,473 | $18,542 |
| Per student, price-adjusted Divided by the local price level, so both figures are in the same money. | $18,481 | $18,248 |
| Per student, price-adjusted, excluding transport Transportation provision varies enormously between districts and states. Removing it compares the parts both districts actually do. | $18,135 | $17,890 |
| 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 |
Lincoln ESD 27
Armona Union Elementary
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.
Lincoln ESD 27
- Local 26.1% Locked
- State 53.4% Locked
- Federal 20.5% Locked
Armona Union Elementary
- Local 12.2% Locked
- State 77.1% Locked
- Federal 10.7% Locked
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| Local share of revenue Mostly property tax. A high share means school budgets track local property values, up and down. | 26.1% | 12.2% |
| State share of revenue | 53.4% | 77.1% |
| Federal share of revenue | 20.5% | 10.7% |
| Total revenue | Locked | Locked |
How IL funds its districts
Evidence-Based Funding: an adequacy target per district, with new state money directed first to districts furthest below their target.
How CA funds its districts
LCFF — Local Control Funding Formula: a base grant per pupil plus supplemental and concentration grants driven by low-income, English-learner and foster-youth counts.
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.
Lincoln ESD 27
- Instruction 61.1% Locked
- Instructional staff support 4.4% Locked
- Student support 4.1% Locked
- Operations & maintenance 5.6% Locked
- Transportation 1.9% Locked
- Food service 6.7% Locked
- School administration 4.4% Locked
- District administration 3.1% Locked
- Other support 1.0% Locked
- Other current 7.9% Locked
Armona Union Elementary
- Instruction 57.6% Locked
- Instructional staff support 5.5% Locked
- Student support 4.9% Locked
- Operations & maintenance 8.7% Locked
- Transportation 2.0% Locked
- Food service 6.9% Locked
- School administration 6.8% Locked
- District administration 2.4% Locked
- Other support 4.6% Locked
- Other current 6.9% Locked
What is actually different
Share of each district's operating dollar, Lincoln ESD 27 minus Armona Union Elementary. Two pie charts side by side are almost impossible to read against each other; this is the same data as one chart.
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| Cents of each operating dollar reaching classrooms Instruction plus instructional staff support, as a share of current spending. | 65.5% | 63.1% |
| Administration share District office plus school administration. | 7.5% | 9.2% |
| Transportation share | 1.9% | 2.0% |
What the money buys
Staffing levels are the most direct thing a budget converts into.
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| 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. | 12.3 | 20.3 |
| 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.
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| 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. | 15.8% | 18.8% |
| English learners | 0 | 0 |
| Students with disabilities | 0 | 0 |
| Enrollment change, 5 years | -5.5% | +4.1% |
Results, and results for the money
Stability and risk
The homebuyer’s real question: what is likely to change after I move in?
Lincoln ESD 27
- Declining enrollment Enrollment fell more than 5% over five years. Enrollment decline is the single best predictor of school closures and programme cuts.
- Federal cliff exposure More than 20% of revenue is federal, a share that is unusually exposed when temporary federal programmes end.
Armona Union Elementary
No stability flags raised.
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| Enrollment change, 5 years | -5.5% | +4.1% |
| Long-term debt per student | Locked | Locked |
| Debt service share of spending | Locked | Locked |
Enrolling a child
The same checklist for both districts. Every "required" below links to the sentence it came from.
Lincoln ESD 27
Registration Forms - Lincoln Elementary School District #27
Almost nothing could be read off this page — usually a portal that builds its content in the browser. Treat the column below as "we could not tell", and open the district's page yourself.
Read August 23, 2026.
Armona Union Elementary
We have not been able to find an enrollment page for this district, so every row in its column below says so rather than guessing at it. Ask the district's registration office directly.
Is a seat at your zoned school guaranteed?
Lincoln ESD 27
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.
Armona Union Elementary
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.
- Required the page says so, and the sentence is quoted.
- Mentioned only it comes up, but not as a requirement — often a sentence saying the district cannot demand it.
- Not mentioned we read the page and it was not on it. That is not the same as "not required".
- Page not read we have no enrollment page for this district.
Documents to bring
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| Proof of residency | Not mentioned | Page not read |
| Proof of age (usually a birth certificate) | Not mentioned | Page not read |
| Immunisation records | Not mentioned | Page not read |
| Physical examination | Not mentioned | Page not read |
| Dental, vision or hearing screening | Not mentioned | Page not read |
| Tuberculosis test | Not mentioned | Page not read |
| Records from the previous school | Required “Schools IIRC District Report Card District Policies” | Page not read |
| IEP or 504 plan | Not mentioned | Page not read |
| Custody or guardianship paperwork | Not mentioned | Page not read |
| Parent or guardian photo ID | Not mentioned | Page not read |
| Home language survey | Not mentioned | Page not read |
| Emergency contact information | Not mentioned | Page not read |
| Proof of income | Not mentioned | Page not read |
| Social security number Asked for by some districts. It is not required to enrol, and a school may not refuse a child who does not provide one. We list it because districts ask, not because you must answer. | Not mentioned | Page not read |
How enrolling works
Locked 11 steps of the enrollment process — deadlines, appointments, proof of residency — are not shown. What to bring is above, and stays free.
- A blank row means the requirement did not appear on the district’s page. It does not mean the district will not ask for it — published lists are routinely incomplete, and the registrar has the final word.
- Requirements change every enrollment season. Check the district’s own page, linked above, before you gather anything.
- A district cannot condition enrollment on your child’s immigration status: under Plyler v. Doe (1982) every child resident in the district is entitled to a free public education. If a district asks for something that would reveal status, you are not obliged to provide it.
- If your family is in temporary or shared housing, the McKinney-Vento Act lets a child enrol immediately without the residency and records documents listed here. Ask for the district’s homeless liaison by name.
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 IL and CA.
- 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.
Lincoln ESD 27
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.
Armona Union Elementary
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.
| Lincoln ESD 27 | Armona Union Elementary | |
|---|---|---|
| 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. | $4,384 | $1,264 |
| 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. | 18.7% | 4.7% |
| 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 |
- Lincoln ESD 27: issued no new long-term debt in fiscal year 2024. That is a reported zero, not a gap in the data.
- Armona Union Elementary: 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
Lincoln ESD 27
We have not read IL’s election results, so this column is empty because of us and not because of Lincoln ESD 27. Whether it has asked its voters for money is a question its county election office can answer and we cannot, yet.
Nobody has read IL’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.
Armona Union Elementary
$15.5M approved by voters across 2 measures.
| Election | Measure | Amount | Yes | Outcome |
|---|---|---|---|---|
| 2024-11-05 | Bond · Prop. Measure ATo improve the quality of education; construct/ modernize classrooms, restrooms and school facilities; build a new school to reduce overcrowding; and…To improve the quality of education; construct/ modernize classrooms, restrooms and school facilities; build a new school to reduce overcrowding; and replace portables with permanent classrooms; shall the Armona Union Elementary School District measure authorizing $9,000,000 in bonds at legal interest rates be adopted, generating approximately $532,000 annually while bonds are outstanding at average rat es of $29 per $100,000 assessed value, with annual audits, independent citizen oversight, NO money for salaries and all money staying local? |
$9M | 64.4% | Passed |
Locked One earlier measure in this district’s history is not shown.
From the state’s own election file. Latest election on record: 2025-06-03.
What this state publishes: School district bonds and parcel taxes as the California Elections Data Archive compiles them for the Secretary of State. Bonds carry the principal; parcel taxes are quoted per parcel and carry no comparable dollar figure. Recalls and advisory questions are not included.
CA published no results for 2010, so a measure put to voters in that year would not appear here. That is a gap in the state’s own publishing.
- 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 Lincoln ESD 27 and Armona Union Elementary
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
- the enrollment process — deadlines, appointments and proof of residency
- one more measure in the ballot history, with the amount
$1.79 for both, for three months, 21 cents less than buying them one at a time.
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Compare something else
Lincoln ESD 27 on its own · Armona Union Elementary on its own