Going Bold, Not Broke, in Oklahoma: Education Savings Accounts - EdChoice
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  • Mar 11 2016

Going Bold, Not Broke, in Oklahoma: Education Savings Accounts

A common critique often put forth by school choice opponents is that such programs will divert students from districts, therefore “siphoning” resources from public schools. Opponents of the proposed Oklahoma education savings account program are no different.

The executive director of the Oklahoma State School Boards Association recently wrote an opinion expressing this concern, claiming that “vouchers won’t save public schools money.” First, there is a distinctive difference between school vouchers and education savings accounts (ESAs). Putting that argument aside, I set out to examine the potential fiscal impact of HB 2949, an ESA bill that, before missing legislative deadline this week, could have granted educational freedom to most children in the Sooner State.

Based on data from the Oklahoma Department of Education (OKDOE), U.S. Department of Agriculture, National Center for Education Statistics at the U.S. Department of Education, and the U.S. Census Bureau, I have estimated the impact of Oklahoma’s HB 2949 ESA program could have had on state taxpayers and school districts.

The overall net fiscal impact is defined completely by the difference between the amount of financial assistance afforded by the program to participating Oklahoma families and the cost to educate students in public schools. It is also worth noting that this analysis does account for the likelihood that not all students would be diverted from public schools. There is a chance that some students eligible for the program (i.e. those in prekindergarten and kindergarten) who enroll in a private school via the program would attend a private school, even if the program did not exist.

After my calculations are complete, we’ll know the fiscal effect of such an ESA program based on whether the final impact number is positive, negative, or neutral (zero). A positive impact implies a financial surplus is created for the state or school district. A negative impact implies that a financial deficit is created for the state or school district. A neutral impact implies the state or school district is made neither better nor worse off financially.

 

About the Oklahoma ESA Bill

Student Eligibility and Funding Restrictions

HB 2949 would have created education savings accounts to assist Oklahoma students with unique needs and/or financial challenges.

ESAs allow parents to receive a deposit of public funds into government-authorized savings accounts to use on educational expenses. Those funds can cover private school tuition and fees, online learning programs, curriculum, private tutoring, educational therapies, college course costs, and even other higher education expenses.

Eligibility for Oklahoma’s potential ESA program is limited to students who are:

  1. currently eligible to attend prekindergarten or kindergarten; or
  2. enrolled in a public school where the student is being counted for funding purposes or was enrolled and counted for funding purposes during the most recently concluded school year if the public school is not yet enrolling students for the next school year; or
  3. a new resident of the state; or
  4. participating in or previously participating in the Lindsey Nicole Henry Scholarships for Students with Disabilities Program during the current or a previous school year; or
  5. in the household of a member of the United States Armed Forces transferred from out of state or from a foreign country pursuant to a permanent change-of-station order of the parent.

The ESA will be funded in a stepwise manner as illustrated by the table below.

Table of income eligibility-based ESAs

CriteriaIncome limit, household of threeIncome limit, household of fourESA amount as % of state aidAverage ESA amount
up to 100% FRL*$37,167$44,86390%$4,484
100–200% FRL$74,333$89,72560%$2,989
over 200% FRLn/an/a30%$1,495
*FRL = free and reduced-price lunch

Source: U.S. Department of Agriculture, Food and Nutrition Service; Oklahoma Department of Education


Note: Average state aid for 2014–15 was $4,982, computed based on a state aid factor of $3,053.60

I estimate 696,797 children, or 88 percent of all children between ages 3 and 18, would be eligible for an ESA. And because a nearly universal ESA program like this has been enacted only in Nevada (which is currently stalled in litigation), it is very difficult to predict with high confidence how participation in the program will play out, even in the near future. Although, we know school choice programs across the nation have been a source of savings to state taxpayers at various participation levels (e.g. Costrell, 2010; Spalding, 2014).

 

Setting Up the Analysis

In order to evaluate the potential fiscal impact of the Oklahoma education savings account program on the state and school districts, I chose to consider the impact of $1 million spent on the program. The bill does not allow families to receive and use ESAs if their children are enrolled in public schools. For simplicity, I assume that each ESA is fully used to enroll a child in a private school or to customize an education 100 percent outside public district schools. We do not assume any portion of unused funds return to the state.

Below, I calculate the estimated average ESA amount and use that amount to determine how many ESAs $1 million would fund. Of that group of ESA users, we then must determine how many would be diverted from public schools and how many would have gotten their schooling outside the public system without financial assistance from the ESA program. That information will then allow us to estimate the fiscal impacts of the ESA program on the state and local school districts.

Calculating the Average Oklahoma Education Savings Account Funding Amount

The table above reported the average ESA amount for each eligibility group. I estimate the overall average ESA amount would be $3,878 based on the following weights:

  • I assume 61.4 percent of ESAs will be awarded to students eligible for free or reduced-price lunch (FRL) programs (This rate is the same as the statewide FRL rate for all public schools in Oklahoma.);
  • I assume 36.7 percent of ESAs are awarded to students from households that have income between 100 percent and 200 percent of the FRL income requirement (This rate is based on S. Census data that report the income distribution of Oklahoma households with children under 18);
  • and the remaining 1.9 percent of ESAs would be awarded to students from households whose income exceeds 200 percent of the FRL threshold.

 

Calculating How Many Oklahoma ESAs $1 million is Likely to Fund

After estimating the average ESA amount, we can use that amount to compute the number of accounts that $1 million could fund. Dividing $1 million by the average ESA amount of $3,878 yields the number of accounts that can be funded: 258.

 

Calculating the Number of Oklahoma ESA Students Not Diverted from Public Schools

It is unlikely that all of the 258 students enrolling in the ESA program will be diverted from public schools because a subgroup of those students would likely enroll in a private school even without the financial assistance of an ESA. For instance, because students in kindergarten are not required to attend a public school for 100 days, it may be the case that some ESA users in pre-kindergarten or kindergarten would have enrolled in a private school without the program.

Although we do not know with certainty if and to what extent this will happen, I account for this propensity in the analysis.

To overestimate the number in this group, I assume the propensity to enroll in a private school is double Oklahoma’s private school enrollment rate, which would equate to 7.6 percent. Then, I rounded this figure up to 10 percent to reflect similar estimates from other fiscal work (see p. 11 of University of Arkansas economist Bob Costrell’s 2008 report).

From there, I multiplied that rate by the percent share of children enrolled in prekindergarten and kindergarten in public school (13.7 percent). (Remember, the bill has a prior-public-school requirement for children in all other grades.) That yielded 1.4 percent, implying that 1.4 percent of all ESA users would likely have attended a private school without the program in place. It follows that out of the group of 258 ESA users, four prekindergarten or kindergarten students would have enrolled in a private school without financial assistance.

Therefore, of 258 ESA students funded by $1 million, 254 would be diverted from public schools. This group would provide cost burden relief to the state and school districts.

 

Calculating Fiscal Impact of Oklahoma ESAs on State Expenditures

Having determined how many students will be diverted from public schools among ESA recipients, we can estimate the impact of the program on state expenditures.

For each student diverted from a public school, the state avoids spending $4,982 to educate them.

Thus, the state will avoid paying $1.27 million for those 254 students, thereby more than completely offsetting the $1 million cost of the ESA program and saving the state $267,000.

 

Calculating the Fiscal Impact of Oklahoma ESAs on School Districts

A final, and crucial, determinant of the impact of an ESA program on local school districts lies in their variable costs.

Using financial data from the OKDOE, the estimate for short-run variable costs include categorical expenditures for Instruction, Student Support Services, and Instructional Staff Support Services. They exclude all other fixed and semi-fixed costs categories. Based on these data, about 56.7 percent of total costs per student are variable in the short run, implying that over 43 percent of costs are fixed or semi-fixed in the short run.

(Note that our estimate of variable costs is very cautious and excludes all fixed and semi-fixed cost expenditures such as all costs associated with Administration, Student Transportation Services, Enterprise Operations, Child Nutrition Programs Operations, Operation and Maintenance of Plant Services, Community Services Operations, all capital outlay, and Debt Service.)

The actual share of total costs that are variable is likely larger. In the long run, all costs are variable—a fundamental economic and accounting principle.

Based on this accounting, variable cost per student is $5,091. This represents 57 percent of total Oklahoma public school per-pupil spending of state, federal, and local funds.

If the funding diverted per ESA student was less than the average variable cost, then the average funding per student who remains in public school would rise—yielding a net positive impact. Under that scenario, students diverted from public schools would result in savings for a district, provided the district actively adjusts costs as its student enrollment changes. If the two values were equal, then the district would incur a fiscally neutral impact.

To sum up, I estimate the following fiscal impacts for each $1 million spent on Oklahoma’s ESA program are:

  • The total cost of funding $1 million worth of ESAs would be offset by $1.27 million in savings from students being diverted from public schools, resulting in a net positive state impact of $267,196;
  • School districts would experience a reduction in state aid by $1.27 million;
  • However, on average, school districts would also have $1.3 million in cost burden relief when students leave with ESAs, implying a net positive impact of $27,624 for the average school district for each $1 million spent;
  • For context, Oklahoma public schools received more than $2.77 billion last year in state tax dollars, $469 million in federal tax dollars, and $1.25 billion in local property tax dollars.
  • There would be little-to-no impact on federal revenue and no impact on local property taxes purposed for education because this program affects only state tax dollars. Property tax levies are set each year by local governments, and school districts have discretion only over levying for bond proposals and bond repayments. Local taxes are set independent of student enrollment, implying that enrollment fluctuations do not affect property taxes. Either way you cut it, public schools still keep at least most federal and all local education dollars even if they lose students (keep in mind these are students that these districts are no longer responsible for educating), further increasing the total funds they can spend per student still enrolled in their schools.

Notably, the $1.3 million savings to districts does not reflect a direct reduction in expenditures. Rather, it reflects relief from cost burden to teach ESA students, so districts will still have to make decisions about cutting costs in the face of enrollment declines.

Here is how all of our calculations look in a simple table:

Fiscal Impact Estimates for $1M in ESA Expenditures

Total number of students in OK eligible for ESA696,797
Percent of all students eligible88%
Estimated average ESA amount$3,878
Number of ESA accounts funded258
Estimated number of ESA students diverted with public schools with $1M spent on program254
Total state expenditures on ESA program to fund 258 students($1,000,550)
Reduction in state support from diverted students$1,267,747
Net state impact$267,196
Estimated reduction in state aid revenue to school districts for diverted ESA students($1,267,747)
Average variable educational cost per student†$5,091
Total cost burden relief to school districts for diverted students$1,295,370
Net local school district savings$27,624
Combined net state and local school district impact$294,820

Sources: Based on data from Oklahoma State Department of Education, U.S. Census Bureau, U.S Department of Education


Note: Parentheses indicates negative number


† Variable costs include expenditures for Instruction, Student Support Services, and Instructional Staff Support Services. They exclude all other expenditures, including the following fixed and semi-fixed costs: all costs for Administration, Student Transportation Services, Enterprise Operations, Child Nutrition Programs Operations, Operation and Maintenance of Plant Services, Community Services Operations, all capital outlay, and Debt Service

Calculating Fiscal Impact of ESAs for Local Oklahoma School Districts

The above discussion estimates the fiscal impact on the “average” school district. Because school funding streams don’t flow to school districts in an even manner, we expect fiscal impacts to vary by district.

The reason? Some districts receive the vast majority of their revenue from the state while other districts rely heavily on property taxes. As long as variable costs exceed the reduction in state aid for each diverted student, the district will incur a positive fiscal impact.

For almost 80 percent of all school districts in Oklahoma, the average variable cost for each student diverted from public schools exceeds per-student state aid.

This is shown in the table below, which reports the following for each school district:

  • average daily membership (ADM),
  • total revenue per ADM,
  • state aid per ADM,
  • state aid as a percent of total cost,
  • average variable cost (AVC), and
  • the difference between AVC and state aid per ADM.

This final element is positive for 413 Oklahoma school districts and negative for 103 school districts. Even for most of the districts that receive the most funding from the state, the ESA program would have a positive fiscal impact. Of the 116 districts that receive more than half of their revenue from state aid, 41 would face a negative impact that averages $404 per student. In reality, because of hold harmless provisions, these districts would not be affected by the ESA program in the first two years.

Contrary to opponents’ assertions that it “drains” or “siphons” resources from public schools, this analysis shows how an Oklahoma education savings account program could instead offer a potential and welcome source of savings for school districts by increasing their flexibility to direct education dollars.

Oklahoma School District Costs and State Aid

DistrictAvg Daily Membership (ADM)Total revenue per ADMAvg state aid per ADMState aid as % of totalAvg Variable Cost (AVC)AVC - State aid
ACHILLE301.4$13,077 $5,790 44%$6,541 $751
ADA2,710.90$11,251 $5,324 47%$6,529 $1,205
ADAIR1,049.50$9,910 $4,539 46%$4,842 $302
AFTON560.5$9,705 $5,337 55%$5,494 $157
AGRA409.7$10,524 $5,056 48%$6,310 $1,254
ALBION77.4$14,948 $6,316 42%$6,884 $568
ALEX307.2$11,823 $5,316 45%$5,540 $224
ALINE-CLEO154.9$22,174 $6,058 27%$8,045 $1,987
ALLEN492.6$11,667 $4,861 42%$5,137 $277
ALLEN-BOWDEN370.6$10,735 $5,499 51%$5,319 ($179)
ALTUS3,536.30$9,954 $5,044 51%$5,712 $669
ALVA1,030.70$18,822 $4,935 26%$7,268 $2,332
AMBER-POCASSET481.5$15,431 $5,049 33%$5,708 $660
ANADARKO1,896.30$12,287 $4,907 40%$6,170 $1,263
ANDERSON274.2$15,039 $5,065 34%$5,335 $269
ANTLERS1,023.20$9,440 $4,942 52%$5,936 $995
ARAPAHO-BUTLER398.4$15,822 $6,462 41%$6,148 ($314)
ARDMORE3,115.20$12,937 $4,987 39%$5,586 $599
ARKOMA423.1$9,346 $4,816 52%$5,331 $516
ARNETT213.8$22,924 $6,656 29%$7,823 $1,167
ASHER263.7$11,844 $5,244 44%$5,075 ($169)
ATOKA926.5$10,674 $5,327 50%$5,547 $220
AVANT78.3$16,704 $5,977 36%$7,263 $1,286
BALKO156$29,386 $7,107 24%$10,581 $3,474
BANNER208.8$18,176 $4,975 27%$5,274 $299
BARNSDALL432.4$11,488 $5,137 45%$5,682 $545
BARTLESVILLE6,042.80$13,024 $4,786 37%$5,478 $692
BATTIEST269.5$15,873 $7,013 44%$6,495 ($518)
BEARDEN100.1$15,558 $5,995 39%$5,883 ($112)
BEAVER378.1$15,058 $6,057 40%$5,621 ($436)
BEGGS1,172.00$11,604 $4,714 41%$5,723 $1,009
BELFONTE200.3$15,183 $5,720 38%$7,730 $2,010
BENNINGTON288.1$17,007 $6,370 37%$6,713 $343
BERRYHILL1,270.10$10,315 $4,309 42%$4,684 $375
BETHANY1,690.90$9,817 $5,396 55%$5,608 $211
BETHEL1,318.80$8,948 $4,719 53%$5,171 $451
BIG PASTURE202.2$13,036 $6,378 49%$6,491 $113
BILLINGS65.7$17,241 $8,128 47%$9,072 $944
BINGER-ONEY397.6$13,081 $5,225 40%$5,205 ($20)
BISHOP519.2$10,596 $4,902 46%$4,671 ($231)
BIXBY5,807.70$14,429 $4,610 32%$4,873 $263
BLACKWELL1,371.60$9,478 $4,946 52%$4,951 $4
BLAIR295.4$9,934 $5,133 52%$5,774 $641
BLANCHARD1,950.40$10,562 $4,602 44%$4,615 $13
BLUEJACKET195.5$17,886 $6,479 36%$6,809 $330
BOISE CITY289.4$17,153 $6,716 39%$7,126 $410
BOKOSHE217.8$11,233 $5,286 47%$6,014 $728
BOONE-APACHE594$12,275 $4,816 39%$5,259 $443
BOSWELL376.2$11,323 $5,511 49%$5,962 $451
BOWLEGS287.9$9,893 $5,201 53%$6,005 $804
BOWRING75.3$16,776 $7,840 47%$5,672 ($2,168)
BRAGGS181.3$17,299 $6,033 35%$6,726 $693
BRAY-DOYLE364.9$20,353 $6,111 30%$6,079 ($32)
BRIDGE CREEK1,494.90$9,968 $4,590 46%$4,619 $29
BRIGGS487.9$14,398 $5,232 36%$5,411 $180
BRISTOW1,709.50$10,822 $5,283 49%$5,404 $121
BROKEN ARROW18,364.50$13,722 $4,793 35%$5,080 $288
BROKEN BOW1,728.40$10,125 $4,827 48%$5,538 $711
BRUSHY377.7$10,292 $5,143 50%$4,724 ($419)
BUFFALO281.4$16,246 $6,902 42%$7,598 $695
BUFFALO VALLEY156.3$10,351 $5,977 58%$6,121 $144
BURLINGTON152.5$46,761 $7,692 16%$10,904 $3,212
BURNS FLAT-DILL CITY678$11,011 $4,742 43%$6,018 $1,276
BUTNER238.7$13,514 $5,378 40%$6,142 $764
BYNG1,783.70$10,652 $5,480 51%$6,055 $575
CACHE1,842.30$15,795 $4,720 30%$5,591 $871
CADDO457.9$12,339 $5,668 46%$5,979 $311
CALERA696.5$10,261 $5,434 53%$5,261 ($173)
CALUMET277.4$35,698 $4,925 14%$7,352 $2,427
CALVIN172.7$24,478 $6,114 25%$9,144 $3,030
CAMERON284.1$9,198 $5,637 61%$5,604 ($33)
CANADIAN459.3$13,219 $5,657 43%$6,571 $914
CANEY257.7$11,112 $5,274 47%$7,146 $1,872
CANEY VALLEY770.3$12,146 $4,939 41%$5,595 $656
CANTON411.4$21,654 $5,938 27%$7,698 $1,760
CANUTE437.1$13,581 $4,847 36%$5,416 $569
CARNEGIE565.1$12,217 $5,238 43%$5,327 $88
CARNEY223.3$10,453 $5,386 52%$5,185 ($201)
CASHION501.9$14,301 $4,488 31%$5,241 $753
CATOOSA2,128.90$13,998 $4,923 35%$6,247 $1,324
CAVE SPRINGS190.1$13,635 $5,509 40%$5,936 $427
CEMENT236.4$12,795 $5,429 42%$5,562 $133
CENTRAL520.6$9,550 $4,812 50%$5,027 $215
CENTRAL HIGH432.4$9,827 $4,664 47%$4,441 ($223)
CHANDLER1,211.00$10,240 $4,538 44%$4,604 $66
CHATTANOOGA223.7$20,909 $6,941 33%$8,052 $1,110
CHECOTAH1,547.30$11,375 $5,111 45%$5,489 $379
CHELSEA913$10,513 $5,185 49%$5,766 $581
CHEROKEE385.8$27,215 $5,418 20%$8,218 $2,801
CHEYENNE363.2$28,362 $6,034 21%$8,663 $2,630
CHICKASHA2,458.30$11,431 $5,037 44%$5,451 $414
CHISHOLM1,039.70$15,101 $4,554 30%$4,850 $295
CHOCTAW-NICOMA PARK5,614.50$11,203 $4,629 41%$5,041 $412
CHOUTEAU-MAZIE895.5$14,517 $5,056 35%$6,984 $1,928
CIMARRON268.2$15,517 $5,284 34%$6,823 $1,539
CLAREMORE4,072.10$11,198 $4,622 41%$5,525 $903
CLAYTON285.1$14,277 $8,217 58%$7,829 ($388)
CLEORA120.3$35,724 $5,937 17%$8,310 $2,373
CLEVELAND1,655.70$11,354 $4,923 43%$5,297 $374
CLINTON2,305.30$12,103 $5,199 43%$5,553 $353
COALGATE726.5$13,748 $6,160 45%$7,257 $1,097
COLBERT830.7$11,314 $5,537 49%$5,807 $270
COLCORD572.3$9,881 $5,494 56%$5,904 $409
COLEMAN187$11,215 $5,867 52%$6,662 $795
COLLINSVILLE2,679.10$8,249 $4,441 54%$4,591 $150
COMANCHE1,046.40$10,608 $4,919 46%$5,866 $948
COMMERCE864.6$9,996 $5,360 54%$5,858 $498
COPAN238.1$15,690 $4,993 32%$5,649 $656
CORDELL739.9$15,947 $5,710 36%$6,091 $381
COTTONWOOD180.1$16,940 $7,651 45%$9,163 $1,512
COVINGTON-DOUGLAS271.6$19,444 $6,503 33%$6,576 $73
COWETA3,291.10$10,422 $4,573 44%$4,710 $136
COYLE302.2$12,144 $6,142 51%$5,910 ($232)
CRESCENT654.6$10,456 $4,811 46%$6,018 $1,208
CROOKED OAK1,172.50$15,949 $5,527 35%$6,029 $502
CROWDER468.5$11,728 $5,331 45%$5,846 $516
CRUTCHO391$13,437 $5,224 39%$5,034 ($190)
CUSHING1,802.80$18,859 $5,199 28%$5,713 $514
CYRIL373.1$9,819 $5,081 52%$5,448 $367
DAHLONEGAH131.4$19,922 $5,597 28%$8,756 $3,158
DALE742.5$9,500 $4,895 52%$4,806 ($89)
DARLINGTON234$20,566 $5,311 26%$7,292 $1,981
DAVENPORT378.9$10,228 $5,043 49%$4,464 ($579)
DAVIDSON73$10,398 $6,373 61%$8,537 $2,165
DAVIS1,062.60$9,008 $4,705 52%$5,069 $363
DEER CREEK5,372.20$14,128 $4,515 32%$4,356 ($160)
DEER CREEK-LAMONT176.7$27,582 $7,139 26%$9,767 $2,628
DENISON278$9,788 $5,516 56%$5,463 ($52)
DEPEW373$12,292 $5,224 42%$5,312 $89
DEWAR409.8$8,641 $5,006 58%$5,342 $335
DEWEY1,257.60$9,780 $00%$4,853 $4,853
DIBBLE678.6$10,181 $4,690 46%$5,272 $581
DICKSON1,299.00$10,624 $4,766 45%$5,240 $474
DOVER176.3$16,707 $6,013 36%$8,902 $2,889
DRUMMOND317.5$14,436 $5,099 35%$6,169 $1,071
DRUMRIGHT580.3$10,735 $5,193 48%$5,704 $511
DUKE196.2$12,831 $5,164 40%$6,152 $989
DUNCAN3,777.70$11,991 $4,593 38%$5,215 $622
DURANT3,614.50$11,564 $5,286 46%$5,782 $496
EAGLETOWN187.7$16,577 $8,167 49%$8,694 $527
EARLSBORO240.4$10,374 $5,478 53%$5,194 ($284)
EDMOND23,444.90$15,227 $4,589 30%$4,862 $273
EL RENO2,545.70$15,280 $5,124 34%$5,499 $376
ELDORADO86$19,197 $7,556 39%$8,825 $1,270
ELGIN2,200.40$9,817 $4,670 48%$4,590 ($79)
ELK CITY2,258.00$10,097 $4,691 46%$5,314 $624
ELMORE CITY-PERNELL495$14,619 $5,945 41%$5,684 ($261)
EMPIRE475.8$11,006 $4,890 44%$5,589 $699
ENID7,933.60$10,916 $5,035 46%$5,609 $574
ERICK256.5$14,359 $6,606 46%$7,229 $623
EUFAULA1,208.70$10,673 $5,223 49%$5,848 $625
FAIRLAND601.6$10,523 $5,364 51%$5,868 $504
FAIRVIEW744.1$12,276 $5,628 46%$6,812 $1,184
FANSHAWE66.5$12,854 $5,893 46%$6,109 $217
FARGO199.4$38,240 $5,435 14%$8,905 $3,471
FELT82.4$20,062 $8,903 44%$7,960 ($943)
FLETCHER474.6$10,704 $4,959 46%$5,172 $213
FLOWER MOUND329.6$8,692 $4,680 54%$4,739 $59
FOREST GROVE175.9$13,652 $5,785 42%$5,494 ($291)
FORGAN142.9$27,846 $8,510 31%$9,916 $1,406
FORT COBB-BROXTON324.8$15,618 $5,478 35%$7,283 $1,804
FORT GIBSON1,898.60$11,113 $4,697 42%$5,478 $781
FORT SUPPLY136.5$48,961 $6,849 14%$11,378 $4,529
FORT TOWSON410.5$10,403 $5,362 52%$6,158 $796
FOX316.5$18,067 $5,116 28%$5,608 $492
FOYIL554.9$9,273 $5,205 56%$5,579 $374
FREDERICK868.6$10,889 $5,008 46%$5,829 $821
FREEDOM86.9$33,564 $8,061 24%$11,838 $3,777
FRIEND276.9$9,561 $4,780 50%$4,532 ($248)
FRINK-CHAMBERS428.6$11,568 $4,909 42%$4,799 ($110)
FRONTIER389.1$30,583 $6,245 20%$8,850 $2,605
GAGE79.1$22,869 $6,503 28%$12,461 $5,958
GANS420$9,731 $5,521 57%$4,874 ($647)
GARBER376.8$17,066 $5,215 31%$5,723 $508
GEARY413.4$14,584 $6,161 42%$6,259 $98
GERONIMO331.4$13,836 $5,410 39%$6,176 $767
GLENCOE343$12,563 $5,098 41%$5,539 $440
GLENPOOL2,625.00$10,362 $4,857 47%$5,448 $590
GLOVER77.9$11,569 $6,395 55%$5,889 ($506)
GOODWELL249.3$8,864 $4,977 56%$4,607 ($370)
GORE472.3$14,211 $5,313 37%$6,100 $787
GRACEMONT147.2$13,959 $5,538 40%$6,942 $1,405
GRAHAM-DUSTIN168.5$24,585 $6,138 25%$8,763 $2,624
GRAND VIEW619.8$10,564 $00%$6,121 $6,121
GRANDFIELD250.8$11,387 $5,752 51%$5,856 $103
GRANDVIEW136.3$11,674 $5,921 51%$4,533 ($1,388)
GRANITE279.7$11,714 $5,698 49%$6,328 $630
GRANT155.7$12,626 $6,943 55%$7,127 $184
GREASY93.2$14,116 $6,914 49%$6,593 ($320)
GREENVILLE126.8$14,425 $6,298 44%$5,113 ($1,185)
GROVE2,485.30$10,180 $4,886 48%$5,714 $828
GROVE455.3$18,724 $4,486 24%$5,138 $652
GUTHRIE3,479.80$8,621 $4,665 54%$4,943 $277
GUYMON2,883.90$10,298 $5,159 50%$5,340 $181
GYPSY91.9$15,712 $7,005 45%$6,445 ($560)
HAILEYVILLE361.1$12,499 $5,701 46%$6,680 $980
HAMMON265.9$32,242 $6,345 20%$8,660 $2,315
HANNA96.7$22,509 $7,300 32%$8,919 $1,618
HARDESTY95.9$21,994 $7,722 35%$9,077 $1,356
HARMONY207.4$11,978 $6,423 54%$5,879 ($544)
HARRAH2,085.40$11,700 $4,989 43%$5,419 $430
HARTSHORNE791.3$12,372 $5,055 41%$6,139 $1,084
HASKELL824.4$10,961 $5,241 48%$5,422 $181
HAWORTH619.1$11,706 $5,729 49%$5,726 ($3)
HAYWOOD138.2$14,118 $6,483 46%$5,645 ($838)
HEALDTON512.8$11,177 $5,192 46%$5,596 $404
HEAVENER1,055.10$12,511 $5,091 41%$6,877 $1,785
HENNESSEY909.2$13,309 $5,305 40%$5,464 $159
HENRYETTA1,252.10$10,223 $5,119 50%$5,491 $372
HILLDALE1,889.40$10,533 $4,721 45%$4,945 $224
HINTON678.4$14,237 $4,976 35%$4,871 ($106)
HOBART870$10,954 $4,763 43%$4,860 $97
HODGEN256.2$10,748 $5,265 49%$5,882 $617
HOLDENVILLE1,064.80$9,113 $5,368 59%$5,898 $530
HOLLIS535.9$12,296 $6,133 50%$6,554 $421
HOLLY CREEK223.2$10,239 $5,657 55%$5,926 $269
HOMINY585.2$12,442 $5,114 41%$5,742 $628
HOOKER652.5$10,822 $5,868 54%$5,354 ($515)
HOWE575.3$9,649 $4,981 52%$4,845 ($136)
HUGO1,160.40$10,686 $5,243 49%$5,666 $423
HULBERT614.9$12,156 $4,937 41%$6,190 $1,253
HYDRO-EAKLY424.6$18,094 $5,686 31%$6,863 $1,177
IDABEL1,232.50$10,872 $5,339 49%$6,016 $677
INDIAHOMA217.8$12,666 $5,546 44%$7,212 $1,666
INDIANOLA218.1$18,502 $5,958 32%$6,294 $337
INOLA1,389.20$11,301 $4,806 43%$5,322 $516
JAY1,689.80$13,079 $5,197 40%$7,457 $2,260
JENKS11,376.30$17,405 $4,810 28%$5,406 $596
JENNINGS201.9$11,586 $5,419 47%$6,368 $949
JONES1,102.50$10,340 $4,611 45%$4,860 $249
JUSTICE170$24,617 $5,775 23%$9,134 $3,359
JUSTUS-TIAWAH498$13,562 $4,540 33%$5,142 $602
KANSAS881.2$11,348 $5,292 47%$6,097 $805
KELLYVILLE1,105.50$9,951 $4,896 49%$5,243 $347
KENWOOD97.8$12,905 $5,686 44%$6,374 $688
KEOTA419.3$13,566 $5,215 38%$6,835 $1,620
KETCHUM611$14,899 $5,306 36%$6,139 $833
KEYES74.6$28,798 $8,579 30%$9,702 $1,123
KEYS847.6$11,317 $4,866 43%$5,995 $1,129
KEYSTONE306.4$10,683 $5,499 51%$5,540 $41
KIEFER698.7$12,816 $4,911 38%$4,738 ($173)
KILDARE76.9$21,701 $5,569 26%$6,791 $1,222
KINGFISHER1,425.90$10,660 $4,925 46%$5,945 $1,020
KINGSTON1,210.00$12,480 $5,050 40%$5,752 $702
KINTA192.2$13,863 $5,680 41%$6,767 $1,087
KIOWA310.4$27,789 $6,834 25%$9,677 $2,843
KONAWA702.1$11,561 $4,868 42%$5,772 $905
KREBS401.6$18,006 $5,131 28%$4,801 ($330)
KREMLIN-HILLSDALE294.2$15,498 $4,894 32%$5,136 $242
LANE278.6$15,456 $6,383 41%$7,569 $1,186
LATTA851.8$11,858 $5,161 44%$5,551 $391
LAVERNE492.8$12,460 $5,839 47%$6,074 $235
LAWTON15,059.80$11,023 $5,115 46%$5,638 $523
LE FLORE210.4$12,486 $5,735 46%$6,308 $573
LEACH156.1$11,446 $5,027 44%$5,343 $316
LEEDEY220.3$47,217 $6,989 15%$10,084 $3,095
LEXINGTON1,148.70$9,489 $4,715 50%$4,703 ($12)
LIBERTY558.7$5,000 $4,541 91%$2,486 ($2,055)
LIBERTY271.7$20,447 $5,717 28%$10,952 $5,235
LINDSAY1,279.20$10,241 $4,659 45%$5,145 $486
LITTLE AXE1,241.70$10,067 $5,063 50%$4,934 ($130)
LOCUST GROVE1,426.90$10,582 $5,476 52%$5,854 $378
LOMEGA237.9$19,476 $6,620 34%$7,424 $805
LONE GROVE1,513.80$11,032 $4,583 42%$4,949 $365
LONE STAR909.5$7,951 $4,425 56%$4,547 $123
LONE WOLF85.7$12,358 $7,001 57%$7,358 $357
LOOKEBA SICKLES265.8$10,299 $5,156 50%$5,110 ($46)
LOWREY137.8$14,613 $5,774 40%$6,350 $576
LUKFATA375.9$10,139 $4,772 47%$4,672 ($100)
LUTHER937$12,487 $4,594 37%$5,505 $911
MACOMB287.7$9,810 $5,477 56%$5,266 ($210)
MADILL1,723.10$11,201 $5,186 46%$5,614 $429
MANGUM693.1$10,666 $6,031 57%$5,904 ($127)
MANNFORD1,568.90$9,497 $5,014 53%$5,249 $235
MANNSVILLE98$16,505 $6,325 38%$6,478 $154
MAPLE159.1$35,405 $4,700 13%$10,063 $5,362
MARBLE CITY130$14,397 $6,081 42%$5,784 ($297)
MARIETTA1,050.70$11,136 $5,031 45%$4,829 ($202)
MARLOW1,458.80$9,734 $4,747 49%$5,144 $396
MARYETTA682.8$14,539 $5,026 35%$6,601 $1,574
MASON270.1$12,937 $5,403 42%$5,912 $510
MAUD326.5$14,288 $5,318 37%$7,119 $1,801
MAYSVILLE366.2$12,002 $5,077 42%$5,360 $282
MCALESTER3,097.00$9,009 $4,875 54%$5,360 $485
MCCORD256.7$11,755 $5,134 44%$4,761 ($373)
MCCURTAIN231.3$10,661 $5,923 56%$5,561 ($363)
MCLOUD1,847.10$8,933 $4,876 55%$5,250 $375
MEDFORD276$48,560 $6,611 14%$9,308 $2,697
MEEKER852.2$9,015 $4,735 53%$5,359 $624
MERRITT777.9$12,856 $4,904 38%$4,951 $48
MIAMI2,483.80$9,582 $4,984 52%$5,476 $491
MIDDLEBERG198.2$14,977 $5,108 34%$4,941 ($167)
MIDWAY216.4$12,536 $6,371 51%$6,735 $364
MIDWEST CITY-DEL CITY14,566.60$12,357 $4,799 39%$5,272 $474
MILBURN182.4$11,841 $5,829 49%$6,138 $309
MILL CREEK160.7$11,794 $5,556 47%$5,363 ($193)
MILLWOOD965.7$13,358 $5,077 38%$5,766 $690
MINCO576.4$17,523 $4,680 27%$5,516 $836
MOFFETT365.2$11,096 $4,972 45%$5,267 $295
MONROE106.2$13,659 $5,953 44%$5,862 ($91)
MOORE23,437.20$11,179 $4,732 42%$4,949 $217
MOORELAND516.2$14,522 $5,962 41%$6,380 $418
MORRIS1,077.20$9,748 $4,732 49%$5,176 $444
MORRISON537.9$14,953 $4,965 33%$5,907 $942
MOSELEY219.8$11,629 $5,696 49%$6,322 $626
MOSS289.5$11,684 $5,697 49%$4,979 ($718)
MOUNDS578.9$11,882 $4,995 42%$5,329 $333
MOUNTAIN VIEW-GOTEBO259.8$21,514 $6,606 31%$6,569 ($36)
MOYERS211.5$11,449 $6,200 54%$6,132 ($68)
MULDROW1,495.10$9,498 $5,181 55%$5,986 $805
MULHALL-ORLANDO236$14,148 $6,366 45%$6,953 $588
MUSKOGEE6,083.20$9,945 $4,874 49%$5,622 $748
MUSTANG10,434.40$11,405 $4,626 41%$4,878 $252
NASHOBA49.8$13,156 $10,638 81%$7,091 ($3,547)
NAVAJO469.7$10,339 $4,540 44%$5,365 $824
NEW LIMA289.1$10,650 $5,574 52%$5,483 ($92)
NEWCASTLE2,018.30$11,049 $4,733 43%$4,614 ($118)
NEWKIRK858.7$12,693 $4,751 37%$5,648 $897
NINNEKAH551.5$12,703 $4,841 38%$5,139 $298
NOBLE2,871.90$9,436 $4,743 50%$4,910 $166
NORMAN15,725.70$11,637 $4,985 43%$5,507 $522
NORTH ROCK CREEK581.1$15,794 $4,794 30%$5,672 $878
NORWOOD198.2$12,750 $5,893 46%$5,766 ($127)
NOWATA949.4$10,954 $4,940 45%$5,682 $742
OAK GROVE185.5$10,050 $4,839 48%$4,193 ($646)
OAKDALE603.7$22,031 $4,457 20%$5,533 $1,076
OAKS-MISSION244.1$14,198 $5,677 40%$6,612 $935
OILTON277.3$11,726 $5,451 46%$5,609 $158
OKARCHE332.2$17,173 $5,016 29%$5,596 $580
OKAY406.9$11,086 $5,183 47%$6,053 $871
OKEENE332.4$17,663 $6,120 35%$8,289 $2,169
OKEMAH856.6$11,908 $5,307 45%$6,494 $1,187
OKLAHOMA CITY40,641.20$15,944 $5,125 32%$6,176 $1,051
OKLAHOMA UNION669.1$11,362 $5,487 48%$5,720 $233
OKMULGEE1,529.60$11,899 $5,198 44%$5,572 $374
OKTAHA768.3$8,586 $4,807 56%$4,957 $150
OLIVE367.1$12,596 $5,053 40%$5,697 $644
OLUSTEE156.1$12,433 $6,148 49%$6,541 $393
OOLOGAH-TALALA1,812.50$9,545 $4,575 48%$4,718 $143
OPTIMA65.1$13,756 $6,012 44%$7,791 $1,779
OSAGE163.6$17,971 $5,818 32%$6,154 $336
OSAGE HILLS178.9$12,636 $5,014 40%$5,307 $293
OWASSO9,644.80$11,612 $4,429 38%$4,624 $195
PADEN240.7$13,902 $5,831 42%$6,207 $377
PANAMA725$8,946 $4,880 55%$5,441 $562
PANOLA165.7$13,816 $6,207 45%$6,006 ($201)
PAOLI255.8$10,320 $5,427 53%$6,086 $658
PAULS VALLEY1,320.60$11,964 $5,136 43%$6,090 $954
PAWHUSKA826.8$12,027 $4,933 41%$5,812 $879
PAWNEE746$9,855 $5,320 54%$5,500 $180
PEAVINE130.2$11,095 $6,603 60%$7,153 $550
PECKHAM102$17,401 $5,982 34%$6,141 $160
PEGGS248.7$14,247 $5,499 39%$6,460 $961
PERKINS-TRYON1,513.00$9,716 $4,573 47%$4,834 $261
PERRY1,189.20$10,848 $4,559 42%$4,616 $57
PIEDMONT3,428.00$10,677 $4,651 44%$4,755 $104
PIONEER391.2$10,762 $4,469 42%$4,594 $126
PIONEER-PLEASANT VALE535.9$16,798 $4,976 30%$5,778 $802
PITTSBURG141$13,200 $6,290 48%$7,122 $832
PLAINVIEW1,526.10$11,402 $4,852 43%$5,575 $723
PLEASANT GROVE274.9$11,104 $5,847 53%$5,516 ($331)
POCOLA816$8,659 $4,871 56%$4,976 $105
PONCA CITY5,172.30$14,404 $4,896 34%$5,529 $633
POND CREEK-HUNTER349$25,160 $5,930 24%$7,715 $1,785
PORTER CONSOLIDATED543.4$11,835 $4,964 42%$5,315 $351
PORUM502.9$10,044 $4,962 49%$5,724 $761
POTEAU2,344.10$9,471 $4,974 53%$5,546 $571
PRAGUE1,060.90$11,594 $4,724 41%$5,553 $829
PRESTON571.3$11,318 $4,556 40%$4,539 ($17)
PRETTY WATER265$11,240 $5,382 48%$5,069 ($314)
PRUE322$11,726 $5,309 45%$5,313 $5
PRYOR2,658.80$12,712 $4,933 39%$5,830 $896
PURCELL1,429.30$11,754 $4,958 42%$5,413 $454
PUTNAM CITY19,250.30$13,974 $5,092 36%$5,714 $622
QUAPAW616$10,270 $5,041 49%$5,888 $847
QUINTON477.7$12,767 $5,596 44%$6,438 $842
RATTAN488.8$14,211 $6,155 43%$7,176 $1,021
RAVIA95.7$13,712 $6,099 44%$6,748 $649
RED OAK271.4$12,220 $5,339 44%$5,290 ($49)
REYDON140.5$51,956 $6,546 13%$10,740 $4,194
RINGLING440.7$10,541 $6,172 59%$5,800 ($372)
RINGWOOD411.2$13,513 $4,787 35%$5,217 $430
RIPLEY459.5$16,327 $5,133 31%$5,397 $264
RIVERSIDE163.1$15,967 $5,420 34%$5,626 $207
ROBIN HILL279.8$11,173 $5,174 46%$4,372 ($802)
ROCK CREEK480.1$12,167 $6,049 50%$5,440 ($608)
ROCKY MOUNTAIN178.8$15,957 $5,998 38%$6,785 $787
ROFF339.1$11,238 $5,447 48%$5,253 ($195)
ROLAND1,082.40$9,423 $5,130 54%$5,280 $150
RUSH SPRINGS566.6$9,528 $4,907 52%$5,733 $826
RYAL65.9$15,975 $6,781 42%$8,903 $2,122
RYAN259.2$12,959 $6,655 51%$6,167 ($488)
SALINA811$12,701 $5,235 41%$5,852 $617
SALLISAW1,968.70$11,886 $5,117 43%$5,435 $318
SAND SPRINGS5,267.40$12,985 $4,781 37%$5,392 $611
SAPULPA4,037.40$13,226 $4,828 37%$5,573 $744
SASAKWA223.7$12,777 $5,411 42%$6,421 $1,011
SAVANNA377.4$10,458 $5,729 55%$5,607 ($122)
SAYRE767.5$23,192 $4,605 20%$5,147 $541
SCHULTER143.8$15,812 $5,599 35%$6,907 $1,308
SEILING448.5$18,081 $5,832 32%$6,942 $1,110
SEMINOLE1,802.00$11,043 $4,733 43%$5,502 $769
SENTINEL341.9$17,431 $6,195 36%$6,777 $583
SEQUOYAH1,358.00$10,604 $4,542 43%$4,829 $287
SHADY GROVE152.9$12,369 $6,396 52%$7,242 $845
SHADY POINT137.6$11,441 $5,756 50%$6,276 $520
SHARON-MUTUAL303.7$22,244 $6,551 29%$7,357 $806
SHATTUCK377.5$26,209 $5,788 22%$8,467 $2,680
SHAWNEE3,955.40$10,492 $4,928 47%$5,537 $609
SHIDLER239.9$14,329 $6,614 46%$6,693 $79
SILO863.2$9,572 $5,113 53%$5,567 $454
SKIATOOK2,538.50$10,833 $4,564 42%$4,845 $282
SMITHVILLE282.1$17,306 $7,122 41%$7,837 $715
SNYDER444.8$12,942 $6,372 49%$7,054 $682
SOPER400.1$10,831 $5,044 47%$5,411 $367
SOUTH COFFEYVILLE260.9$8,519 $5,250 62%$5,262 $12
SOUTH ROCK CREEK410.8$11,391 $4,860 43%$4,666 ($193)
SPAVINAW88.7$13,443 $5,807 43%$4,822 ($985)
SPERRY1,234.30$10,937 $4,700 43%$5,044 $344
SPIRO1,127.10$10,115 $4,921 49%$5,502 $581
SPRINGER204.9$19,601 $5,527 28%$8,427 $2,899
STERLING408.4$10,636 $5,167 49%$5,749 $583
STIDHAM100$10,527 $6,434 61%$5,493 ($941)
STIGLER1,372.50$9,909 $4,998 50%$5,905 $907
STILLWATER6,151.50$12,062 $4,838 40%$5,332 $494
STILWELL1,349.00$11,342 $5,365 47%$6,698 $1,333
STONEWALL454.7$12,602 $5,980 47%$6,148 $168
STRAIGHT47.6$22,868 $5,381 24%$7,962 $2,581
STRATFORD712$11,316 $4,999 44%$6,071 $1,072
STRINGTOWN257.9$11,330 $5,789 51%$5,023 ($766)
STROTHER420.3$8,340 $4,849 58%$4,673 ($176)
STROUD814.4$29,470 $4,803 16%$5,718 $914
STUART281.6$14,106 $5,087 36%$5,940 $854
SULPHUR1,559.40$9,106 $4,856 53%$5,118 $262
SWEETWATER128.3$81,846 $6,405 8%$11,474 $5,069
SWINK175.8$13,121 $6,337 48%$5,132 ($1,206)
TAHLEQUAH3,494.80$12,046 $5,260 44%$5,952 $692
TALIHINA605.4$10,484 $5,154 49%$6,549 $1,395
TALOGA75.8$60,854 $10,529 17%$14,984 $4,454
TANNEHILL171.9$13,583 $5,906 43%$6,198 $292
TECUMSEH2,249.60$9,246 $4,776 52%$5,557 $781
TEMPLE173.2$12,492 $5,854 47%$5,760 ($94)
TENKILLER292.2$14,180 $6,113 43%$6,762 $650
TERRAL66$19,338 $8,822 46%$7,195 ($1,628)
TEXHOMA282.1$14,465 $6,165 43%$5,184 ($981)
THACKERVILLE323.9$14,548 $5,895 41%$6,110 $215
THOMAS-FAY-CUSTER UNIFIED DIST490.6$14,489 $6,055 42%$6,022 ($33)
TIMBERLAKE281.6$35,861 $6,361 18%$10,864 $4,503
TIPTON321.1$15,211 $6,144 40%$8,883 $2,739
TISHOMINGO981.2$11,109 $4,753 43%$6,219 $1,466
TONKAWA727.3$10,622 $4,666 44%$5,342 $676
TULSA39,497.30$15,014 $5,205 35%$6,051 $846
TUPELO271$13,746 $5,889 43%$6,113 $224
TURKEY FORD92.4$12,353 $5,645 46%$5,831 $185
TURNER329.1$15,972 $5,969 37%$5,830 ($138)
TURPIN428.3$15,394 $6,091 40%$6,863 $772
TUSHKA455.6$11,024 $5,029 46%$5,258 $229
TUSKAHOMA81.8$16,047 $7,479 47%$7,568 $89
TUTTLE1,834.90$10,355 $4,546 44%$4,610 $64
TWIN HILLS368.8$10,370 $5,070 49%$4,936 ($134)
TYRONE248.8$11,254 $4,998 44%$4,953 ($45)
UNION15,699.60$17,262 $4,960 29%$5,128 $168
UNION CITY295.9$11,789 $5,160 44%$5,014 ($145)
VALLIANT896.8$13,046 $5,076 39%$5,628 $552
VANOSS534.6$12,192 $5,318 44%$5,302 ($16)
VARNUM294.8$11,630 $4,925 42%$5,262 $337
VELMA-ALMA485.8$13,650 $5,373 39%$5,965 $592
VERDEN264.6$12,082 $5,108 42%$6,500 $1,392
VERDIGRIS1,255.70$15,529 $4,600 30%$4,712 $112
VIAN1,014.00$9,378 $4,742 51%$5,038 $296
VICI347.9$17,381 $6,023 35%$6,626 $603
VINITA1,623.50$10,225 $5,086 50%$5,706 $620
WAGONER2,289.60$9,478 $4,941 52%$5,110 $169
WAINWRIGHT119.9$12,837 $6,401 50%$5,635 ($767)
WALTERS727$9,110 $4,638 51%$4,903 $264
WANETTE185.6$15,061 $5,999 40%$9,539 $3,539
WAPANUCKA249.1$12,774 $5,594 44%$5,711 $118
WARNER765.4$11,097 $4,984 45%$5,684 $699
WASHINGTON997.6$8,841 $4,438 50%$4,475 $37
WATONGA765.8$12,567 $4,916 39%$5,627 $711
WATTS337.5$9,928 $5,458 55%$5,095 ($363)
WAUKOMIS394.3$11,255 $4,911 44%$4,941 $30
WAURIKA416.1$11,761 $6,142 52%$5,820 ($322)
WAYNE542.9$14,474 $5,349 37%$5,270 ($78)
WAYNOKA293.2$27,528 $6,131 22%$6,784 $652
WEATHERFORD2,244.60$14,123 $4,685 33%$4,990 $305
WEBBERS FALLS269.2$15,253 $5,686 37%$5,668 ($18)
WELCH337.6$13,055 $6,706 51%$6,898 $191
WELEETKA415.8$12,120 $5,936 49%$6,411 $475
WELLSTON640.9$9,415 $4,795 51%$4,849 $54
WESTERN HEIGHTS3,805.30$13,928 $5,109 37%$5,860 $751
WESTVILLE1,139.30$8,771 $5,015 57%$5,994 $979
WETUMKA462.7$12,273 $5,213 42%$5,753 $541
WEWOKA789.3$14,062 $5,004 36%$6,318 $1,314
WHITE OAK42.7$37,266 $7,410 20%$9,342 $1,932
WHITE ROCK127.9$11,034 $5,737 52%$6,034 $297
WHITEBEAD400.9$8,786 $4,835 55%$5,470 $634
WHITEFIELD130.8$8,695 $5,477 63%$5,412 ($64)
WHITESBORO209.4$13,288 $7,409 56%$6,848 ($561)
WICKLIFFE144.6$12,501 $5,316 43%$6,641 $1,325
WILBURTON910.7$10,015 $4,884 49%$5,699 $815
WILSON480.7$12,160 $5,006 41%$5,998 $992
WILSON229.8$11,062 $5,408 49%$6,426 $1,018
WISTER596.3$8,970 $4,835 54%$5,051 $215
WOODALL482.8$13,363 $5,056 38%$5,621 $565
WOODLAND439.2$13,581 $6,369 47%$6,070 ($299)
WOODWARD3,026.00$12,327 $4,676 38%$5,552 $876
WRIGHT CITY458.1$10,289 $5,110 50%$5,851 $741
WYANDOTTE816.7$11,671 $4,655 40%$5,432 $776
WYNNEWOOD708.8$11,264 $4,853 43%$5,928 $1,075
WYNONA118.9$12,179 $5,796 48%$5,693 ($103)
YALE449$10,509 $5,218 50%$5,663 $445
YARBROUGH123.9$21,071 $8,076 38%$7,072 ($1,004)
YUKON8,143.20$11,482 $4,748 41%$4,765 $17
ZANEIS279.3$11,094 $5,106 46%$4,549 ($557)
ZION354.4$9,823 $5,088 52%$6,108 $1,020
STATEWIDE682,053.10$12,746 $4,879 38%$5,522 $643

* Note: Average variable cost is based on only Instruction costs; it omits all other costs, including Student Support Services, Instructional Staff Support Services, Adminstration, Student Transportation Services, Enterprise Operations, Child Nutrition Programs Operations, Operation and Maintenance of Plant Services, Community Services Operations, all capital outlay, and Debt Service.


State aid per ADM is computing by applying the ratio, WADM/ADM, to the State Aid Factor, equal to $3,053.60 and derived using data from the OK DOE's State Aid Allocation 2015-2016, Tentative Final State Allocation report, http://sde.ok.gov/sde/sites/ok.gov.sde/files/documents/files/B17004W%20%20Calc.%20010816.pdf


Source: State Expenditure And Revenue Reports From OCAS, https://sdeweb01.sde.ok.gov/OCAS_Reporting/StateReports.aspx


Note: parentheses indicates negative number

For a full breakdown of every Oklahoma school district, see the table below. If you would like to contact the author for more information regarding these calculations, please comment below or email marty@edchoice.org.


1. The mechanics of school funding in Oklahoma are complex, and estimating the state foundation aid per student is no straightforward task.

To compute state aid per pupil, one must first calculate the state aid factor per weighted average daily membership (WADM). I used financial data from the OKDOE. I start with two components, the Foundation Aid Factor ($1,601.00) and the Salary Incentive Aid Guarantee Factor ($72.63). The State Aid Factor is obtained by multiplying $72.63 by 20 and adding this result to the Foundation Aid Factor. This yields $3,053.60.

I then multiply this amount by the WADM (1,123,016.13 for SY 2015-16), getting $3.429 million. Dividing this result by the (unweighted) Average Daily Membership (ADM) of 688,274.2 yields $4,982 per ADM. This is the base amount on which the ESA is determined. I’ll refer to this amount as average state aid. It should be noted that this amount, in practice, will vary by student as it depends on their individual characteristics (e.g. whether they have special needs, are enrolled in free and reduced-price lunch programs, etc.). It is simply not practical to account for every possible permutation (in terms of student enrollment and student characteristics) for this program. Instead, I will estimate “average” impacts on both the state and school districts.

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