UPDATE: Comparing Per-Pupil Spending Of Area Schools

This publication recently reported that Dorchester Public School's annual expenditures increased 44% over 10 years, from $2.80 million in the 2015-16 school year to $4.03 million in 2024-25, the latest year available. For comparison, the U.S. Consumer Price Index (CPI) increased 35.81% from the 2015 annual average to the 2025 annual average.

Increases in K-12 public school spending affect every property owner in the school district — agricultural, residential and commercial. Approximately 60% of the average property tax bill in Nebraska goes to local public schools.

Also, keep in mind that Nebraska state government — funded mostly by income and sales taxes — is currently providing substantial property tax relief through state-funded tax credits and direct school aid. This property tax relief can feel non-existent because the state is largely subsidizing local government rather than holding local decision-makers accountable for approving large tax-and-spending increases. Few taxpayers attend their local school, county or city board meetings, so accountability often isn't happening there, either.

All this said, we don't think Dorchester school board members — or village officials, for that matter — are being reckless in their spending. They are using the tax base they have been authorized to use to cover the costs of Nebraska's "free public education" mandate, which dates back to 1875.

One of the best ways to gauge how efficiently local public schools are operating is to compare per-pupil expenditures. Statewide, the 2024-25 public school cost per pupil was $17,664, while Dorchester Public School's per-pupil cost was $23,356. 

How does that stack up against area schools?

More than a decade ago, in 2015, the Times compiled a comparison of per-pupil spending for several area schools. Today, we updated our comparison. Schools are listed from the highest spenders to lowest based on the updated figures. DPS moved down several spots over the years as other schools' per-pupil spending has outpaced Dorchester's.

Perhaps the bigger question presented by this data is: Are Nebraska's smallest schools, when they graduate only 10 or 12 students per senior class for consecutive years, still justifiable?

If so, could steps be taken to significantly lower costs?

Could special education services be consolidated at the county or regional level?

Could schools lower administrative costs by sharing some of their highest-compensated personnel?

For example, our research shows that Iowa, despite having nearly 190,000 more K-12 students than Nebraska, has fewer superintendents, in part because many Iowa school districts share superintendents.

After 150 years of mandated public school education, Nebraska should be willing to consider improvements and innovative reforms to a system designed for a different era. That discussion should start at the local level.