SERF report

Out-of-district tuition payments

In FY2026 the state paid back $579,142 of $1,257,225 in placement costs, 46.1%, a year after Lunenburg paid.

One average private placement’s tuition, a year, splitour estimate

Private tuition over children placed, FY2022 to FY2025. The state repays about three quarters above a threshold. Our arithmetic, not a bill.

Share of placement costs the state paid back
The state’s share
FY201014.2%
FY201114.7%
FY201227.2%
FY201331.6%
FY201433.9%
FY201532.5%
FY201639.0%
FY201732.7%
FY201833.0%
FY201938.9%
FY202038.8%
FY202144.8%
FY202248.9%
FY202349.6%
FY202443.9%
FY202542.4%
FY202646.1%

Of every dollar of placement cost the state counts, how much it paid back, by the year it paid; each payment covers the year before.

Out-of-district tuition paid, by month
FY2023FY2024FY2025FY2026
FY2023FY2024FY2025FY2026
Jul$0$0$0$0
Aug$124,359$11,039$183,853$0
Sep$11,312$240,279$0$313,817
Oct$102,575$38,569$149,118$204,658
Nov$53,886$78,711$95,765$31,204
Dec$50,963$103,666$85,830$290,157
Jan$118,988$152,754$150,356$20,249
Feb$19,070$86,540$46,505$9,904
Mar$51,153$70,254$60,106$40,095
Apr$36,082$91,064$270,163$239,704
May$128,553$84,680$30,501$64,558
Jun$102,775$97,248$133,751$263,213

Every out-of-district tuition payment the school journal posts, every fund. The year’s bills arrive from August.

1 · The facts

  • 10

    fewest months with a payment, in a year

  • $1,257,225

    placement costs the state counted, for FY2026

  • $579,142

    repaid by the state, FY2026

  • 46.1%

    the state’s share of placement costs, FY2026

  • 14.2%

    the state’s share, FY2010

  • 73.7%

    the formula’s rate, on cost above the first share

  • $52,419

    threshold a child, FY2026 (our division)

    our estimate

  • $230,514

    average private placement, a year (ours)

    our estimate

  • $133,571

    paid back on it, a year later (ours)

    our estimate

  • $96,943

    left to Lunenburg, a year (ours)

    our estimate

  • $988,630

    private school, rate set by the state: FY2026 budget

  • $302,663

    collaborative, run jointly by districts: FY2026 budget

2 · What it shows

  1. 1

    The state paid back 46.1% of placement costs in FY2026, up from 14.2% in FY2010.

    What it means: The state now covers nearly half of placement costs, so a placement’s price overstates what it costs the town.

  2. 2

    Why not more: the formula pays 73.7% of each child’s cost only above the first $52,419.

    What it means: A dear placement gets much more back than a cheap one, so the town’s own cost varies less than the prices do.

  3. 3

    On an average private placement of $230,514, the state pays back $133,571; Lunenburg keeps $96,943.

    What it means: When a meeting cites a placement’s price, the town’s own cost is closer to $96,943 a year, repaid in part a year late.

  4. 4

    Lunenburg pays first, by invoice, in at least 10 months of every year read.

    What it means: Because Lunenburg pays first and is repaid a year later, some account carries a year of the cost in between.

What was said

  • “Dave Passion questions how the 14% increase was absorbed last year. Julianna Hanscom states it is probably absorbed with a lot of the carry over for the circuit breaker monies and that’s why that account has gone down.”

    — Dave Passios (minuted as Passion), Finance Committee; Julianna Hanscom, Director of Special Services, Finance Committee, 14 March 2024

    Finance Committee minutes, 2024-03-14

Sources

What changed

Version 15 — updated September 20, 2026