As I did In November 2022 re Lincoln Population & Comparative Taxes, I’d like to clarify some information on Lincoln Talk, specifically as it relates to the Lincoln Public School expenditures. This is a complicated area so apologies for the length / detail. Quick summary up-front for those less interested in the full detail. Note these are my individual views and do not necessarily reflect those of the Town Finance Committee.
*Summary* - Lincoln Campus K-8 has a FY23 Operating Budget per Enrolled Student of ~$25.4K. - This is 6% higher than comparable districts (Carlisle, Dover, Sherborn) and 11% higher if you include Concord and Sudbury - The largest drivers of this 11% higher expense vs. peer towns appears to be school size and teacher tenure - Enrolled students, not resident students, is the appropriate denominator / metric as that is how we run our schools - Non-allocated costs (e.g., pensions & insurance) have generally grown with inflation in the last 10 years *Lincoln** Public School Expenditures* The School Committee and Administration regularly report on School Expenditures as part of the annual budget process, including at Annual Town Meeting. For FY23, the Operating Budget for Lincoln Campus was $14.2M, 89% of which is covered by Lincoln Town Appropriations, and this funds the education of ~558 enrolled students, which equates to ~$25.4K per student. Hanscom Campus had an Operating Budget of $18.0M, 95% of which is covered by the Department of Defense Contract, and this funds the education of an estimated 541 students, which equates to $33.3K per student. Combining Lincoln and Hanscom Campus, Lincoln has a FY23 Operating Budget of $32.2M and 1,099 enrolled students for ~$29.3k per student. *Comparative Expenditures* While municipal financial comparisons can be imprecise, there is some comparison data out there. Carlisle School Committee provides a district comparison <https://drive.google.com/file/d/1RYftEdnzADSmRdsNWe67F6gVIfPydm4u/view> on an annual basis that provides some useful comparisons of like towns. For FY20 (the most recent comparison they provide), the report shows the average per pupil cost for K-6/8 across Carlisle, Concord, Dover, Sherborn, and Sudbury is $18.7K. Lincoln is reported to be $23.9K for FY20 (but this includes both Lincoln Campus and Hanscom or 1K+ students). If we adjust for the relative expenditures of Hanscom and Lincoln Campus’ in FY23 noted above (FY20 was not that different a split), it suggests that *Lincoln spends ~11% more per student than those towns noted above*. However, if you focus on like-sized districts (e.g., Carlisle, Dover, Sherborn) with less than 650 students, *Lincoln spends 6% more per student than those like-sized districts as of FY20*. This stands in stark contrast to the 2:1 ratio put out on Lincoln Talk. *Comparative Drivers* If we want to understand what may drive the ~11% increased expense per student, benchmarks become even more confounding and are more directional than exact. While the below is not exhaustive, it appears that *the two largest drivers of our 11% outsized spend per student are district size and teacher tenure*. Indeed, Lincoln Campus class size is not materially different than like-sized districts and Lincoln Campus teacher salaries are actually lower-per-band than comparable schools. *School Size*: As noted, Lincoln Campus expenditures per student are: - *Peer Towns*: ~11% higher than the average of Carlisle (K-8), Concord (K-8), Dover (K-6), Sherborn (K-6), and Sudbury (K-8); - *Comparably Sized Districts*: ~6% higher than the average of Carlisle, Dover, and Sherborn; - *Larger Sized Districts*: 21% higher than the average of Concord (~2,700 students) and Sudbury (~2,700 students). Clearly there are scale advantages to having a larger district and it appears that the size of our Lincoln School district could explain ~5% of the 11% difference in spend per student. This is directional and I do not mean to assign such exact numbers, but it is how the math works out. I would also note that the DESE School Profiles Site <https://profiles.doe.mass.edu/statereport/ppx.aspx> provides comparisons and the differences are comparable to the above (e.g., 2021 data suggests we’re 7% higher than like-sized districts of Carlisle, Dover, and Sherborn). *Teacher Tenure*: In engaging with School Administrators, I’ve learned that as of FY23, the Lincoln Campus has ~50% of Staff at the Top Step (#17 of a range of 1-17) and ~45% of Staff in the Top 3 Grades (of 5 Grades). Steps are correlated with tenure while Grades are correlated with Educational Experience. While I don’t have great benchmarks and would defer to the School Committee and Administration, having a more tenured teaching staff will drive increased costs versus a staff that is more evenly distributed across steps. That said, while I am not an expert, I would note the available research <https://learningpolicyinstitute.org/product/does-teaching-experience-increase-teacher-effectiveness-review-research> suggests that more experienced teachers are correlated with better student achievement. *Teacher Salary*: Lincoln is currently in the midst of contract negotiations with LPS Teachers and the School Committee and Administration has publicly shared that our teachers are compensated below peer towns for comparable steps. Indeed, Lincoln currently ranks 5th, 6th, or 7th across 7 districts (Bedford, Belmont, Carlisle, Concord, Lincoln-Sudbury, and Sudbury) for 5 of 6 steps, including 6th in the Top Step. Thus, while our staff have high Steps / Grades, it appears we’re paying teachers less per Step / Grade than comparable towns. *Classroom Size*: Our classroom size in FY23 is 17-18, roughly comparable to Carlisle (17) and Sherborn (19). This also suggests that within the cohort of smaller neighboring districts, this is not a driving factor in explaining cost differences. I would also note that given our small size, increasing class size happens in relatively large steps and is not incremental. For example, if you look at the largest grade cohort at LPS in FY23, removing one section would increase class size from 18.3 to 24.3, which is above School Committee Policy. *Other Considerations* *Student Denominator*: The School Committee, Administration, and Finance Committee all assess our spending based on enrolled students, without breaking this down across METCO-enrolled students, Lincoln resident students, or children of LPS staff. This is for the very simple reason that we oversee a school that serves all of these students. If the town would like to revisit our participation in the METCO program for which we were a founding member, have participated in since 1966, and provides opportunities for all of students to experience the advantages of learning and working in a racially and ethnically diverse setting, then the Town can certainly take that up. Similarly, the Town could reassess our policy of enrolling children of LPS staff which is a valuable staff recruitment tool. *Non-Allocated Costs*: The Town does have expenses related to the operations of the school that are not included in the above numbers for various accounting purposes. Example: we don’t allocate snow removal to the various departments in Town but rather hold these centrally. The same is true for some Pensions & Insurance, which were estimated to be ~$8.4M in FY2023, the bulk of which is made up of the Middlesex Retirement Assessment (33%) and Health Insurance (54%) for Town Staff, including those working on the Lincoln Campus. I cannot easily compare these costs to other towns but would note that since 2011, these costs have increased by ~2.9% per annum, which is only slightly higher than inflation over that period. *Looking Forward* I feel privileged to have excellent Town Staff, School Administrators and Staff, and Town Volunteers who regularly contribute their time and expertise to ensure we have a well-run and fiscally responsible school, and I am grateful for all of their efforts. *I would encourage residents to tap into their expertise and learnings, and to run for one of the 19 elected seats, including 2 Lincoln School Committee and 2 LSRHS Committee seats, that will be on the March ballot*. Note these are my individual views and do not necessarily reflect those of the Town Finance Committee. Paul Blanchfield Sandy Pond Road
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