Laytonville Unified vs Pine Valley Central School District (South Dayton)
CA · 315 students • NY · 527 students • fiscal year 2024 • swap sides
In one line
- Pine Valley Central School District (South Dayton) spends 42% more per student than Laytonville Unified after adjusting for local price levels.
- Pine Valley Central School District (South Dayton) directs 6 more cents of every operating dollar to instruction than Laytonville Unified.
- Laytonville Unified is far more dependent on local property taxes (52% of revenue vs 21%), which ties its budget more tightly to local property values.
- Pine Valley Central School District (South Dayton) reports fewer students per teacher (9.1 vs 15.8). 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.
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Students enrolled | 315 | 527 |
| Schools | 3 | 2 |
| Grades served | K–12 | PK–12 |
| Setting | Rural | Rural |
| County | Mendocino County | Chautauqua County |
| State | CA | NY |
| Local price level (US = 100) BEA Regional Price Parity. Above 100 means a dollar buys less here than the national average. | 110.7 | 107.9 |
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.
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Per student, as reported | $21,606 | $29,915 |
| Per student, price-adjusted Divided by the local price level, so both figures are in the same money. | $19,514 | $27,719 |
| Per student, price-adjusted, excluding transport Transportation provision varies enormously between districts and states. Removing it compares the parts both districts actually do. | $18,978 | $25,230 |
| Capital spending per student Buildings and land, reported separately and never folded into the operating figures above. It is lumpy: a district mid-build looks expensive for two years. | Locked | Locked |
Laytonville Unified
Pine Valley Central School District (South Dayton)
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.
Laytonville Unified
- Local 51.5% Locked
- State 33.1% Locked
- Federal 15.4% Locked
Pine Valley Central School District (South Dayton)
- Local 20.7% Locked
- State 69.5% Locked
- Federal 9.7% Locked
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Local share of revenue Mostly property tax. A high share means school budgets track local property values, up and down. | 51.5% | 20.7% |
| State share of revenue | 33.1% | 69.5% |
| Federal share of revenue | 15.4% | 9.7% |
| Total revenue | Locked | Locked |
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.
How NY funds its districts
Foundation Aid: a per-pupil formula weighted for regional cost and student need, layered over a heavily local property-tax base.
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.
Laytonville Unified
- Instruction 51.5% Locked
- Instructional staff support 5.9% Locked
- Student support 7.6% Locked
- Operations & maintenance 10.5% Locked
- Transportation 2.7% Locked
- Food service 3.8% Locked
- School administration 7.3% Locked
- District administration 6.1% Locked
- Other support 3.7% Locked
- Other current 3.8% Locked
Pine Valley Central School District (South Dayton)
- Instruction 58.9% Locked
- Instructional staff support 4.8% Locked
- Student support 4.3% Locked
- Operations & maintenance 7.8% Locked
- Transportation 9.0% Locked
- Food service 3.2% Locked
- School administration 2.5% Locked
- District administration 4.2% Locked
- Other support 5.4% Locked
- Other current 3.2% Locked
What is actually different
Share of each district's operating dollar, Laytonville Unified minus Pine Valley Central School District (South Dayton). Two pie charts side by side are almost impossible to read against each other; this is the same data as one chart.
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Cents of each operating dollar reaching classrooms Instruction plus instructional staff support, as a share of current spending. | 57.4% | 63.7% |
| Administration share District office plus school administration. | 13.4% | 6.7% |
| Transportation share | 2.7% | 9.0% |
What the money buys
Staffing levels are the most direct thing a budget converts into.
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Students per teacher This is a staffing ratio: total enrolment divided by teaching staff. It is NOT average class size, which no national source collects. Actual classes are larger than this number in every district. | 15.8 | 9.1 |
| Students per counsellor | Locked | Locked |
| Students per administrator | Locked | Locked |
| Total salaries All staff, not teachers alone. The federal survey does not separate teacher pay. | Locked | Locked |
Who they serve
The answer to "but they serve different kids" — which is usually a fair objection.
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Child poverty rate Census SAIPE estimate of children aged 5–17 in poverty within the district boundary. Used instead of free-lunch eligibility, which community eligibility has made unusable for comparison. | 39.0% | 32.6% |
| English learners | 0 | 0 |
| Students with disabilities | 0 | 0 |
| Enrolment change, 5 years | -15.3% | -2.9% |
Results, and results for the money
Stability and risk
The homebuyer’s real question: what is likely to change after I move in?
Laytonville Unified
- Declining enrollment Enrolment fell more than 5% over five years. Enrolment decline is the single best predictor of school closures and programme cuts.
- High debt burden More than 10% of total spending goes to interest and debt retirement, money that cannot reach a classroom.
Pine Valley Central School District (South Dayton)
No stability flags raised.
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Enrolment change, 5 years | -15.3% | -2.9% |
| Long-term debt per student | Locked | Locked |
| Debt service share of spending | Locked | Locked |
Enrolling a child
The same checklist for both districts, read off each district’s own enrolment page. Every "required" below links to the sentence it came from.
Laytonville Unified
Student Registration | Laytonville Unified School District
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.
Pine Valley Central School District (South Dayton)
Pine Valley Central School District - Student Registration
Read August 23, 2026.
Is a seat at your zoned school guaranteed?
Laytonville Unified
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, and we have read only a fraction of the ones that do. Ask the school office directly whether your address’s school is enrolling at your child’s grade level before you sign anything.
Pine Valley Central School District (South Dayton)
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, and we have read only a fraction of the ones that do. 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 enrolment 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 enrolment page for this district.
Documents to bring
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| Proof of residency | Not mentioned | Required “Proof of Residency” |
| Proof of age (usually a birth certificate) | Not mentioned | Required “Original birth certificate” |
| Immunisation records | Not mentioned | Required “Current immunization record from your child's healthcare provider” |
| Physical examination | Not mentioned | Not mentioned |
| Dental, vision or hearing screening | Not mentioned | Not mentioned |
| Tuberculosis test | Not mentioned | Not mentioned |
| Records from the previous school | Not mentioned | Required “Most recent report card from the previous school” |
| IEP or 504 plan | Not mentioned | Mentioned only “Current Individualized Education Program (IEP) or Section 504 Plan (if applicable)” |
| Custody or guardianship paperwork | Not mentioned | Mentioned only “Custody or guardianship papers (if applicable)” |
| Parent or guardian photo ID | Not mentioned | Required “Any identification showing an address (such as a driver's license) must display your current address.” |
| Home language survey | Not mentioned | Not mentioned |
| Emergency contact information | Not mentioned | Not mentioned |
| Proof of income | Not mentioned | Not mentioned |
| 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 | Not mentioned |
How enrolling works
Locked 11 steps of the enrolment 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 page we read. 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 enrolment season. Check the district’s own page, linked above, before you gather anything.
- A district cannot condition enrolment 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 CA and NY.
- 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
- Finance: US Census Bureau Annual Survey of School System Finances (F-33), fiscal year 2024.
- Enrolment, staffing and directory: NCES Common Core of Data via the Urban Institute Education Data Portal, 2024.
- Child poverty: Census SAIPE school-district estimates, 2024.
- Price levels: BEA Regional Price Parities, 2024.
- Districts self-report to the F-33 survey. States differ in what they count as an operating expense, and several pay teacher pensions centrally so that cost never appears in a district’s books. No arithmetic fixes that; we name it instead.
- Property tax basis and borrowing: the same F-33 filing, revenue codes T06 and T02 and the long-term debt schedule (_19H, _21F, _31F, _41F).
Who decides, and what it costs you
Every band above this one asks what a district spends. This one asks who chose to.
Laytonville Unified
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.
Pine Valley Central School District (South Dayton)
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.
| Laytonville Unified | Pine Valley Central School District (South Dayton) | |
|---|---|---|
| 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. | $11,908 | $5,722 |
| 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. | 40.2% | 14.6% |
| 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, as reported to the federal survey. What this figure does and does not tell you is set out under the table. | $0 | $11,843 |
- Laytonville Unified: 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. The federal survey 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.
Who sits on the board
Pine Valley Central School District (South Dayton) board of education
- Rose Kruszka — Board President
- Will Pekrul — Vice President
- Ang Astry
- John Bromley
- Jeff Chase
- Ray Hadley
- Josh Howard
- Terry Howe
- Larry Zollinger
7 of these are listed on the page without an office. It names them among the board without saying which office they hold, so none is shown for them. It is not a vacancy.
Read from the district’s own board page on 2026-08-24. Boards change; the district’s page is the current record, not ours.
What this band does not answer yet
Unlock the full comparison of Laytonville Unified and Pine Valley Central School District (South Dayton)
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 the funding mix in dollars
- the ten-line per-student breakdown of where the money goes
- counsellor and administrator ratios, and the total salary bill
- the debt behind the risk flags — per student, and as a share of spending
- the enrolment process — deadlines, appointments and proof of residency
$19 once for this pair, or $7 a month for every district in the country.
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Compare something else
Laytonville Unified on its own · Pine Valley Central School District (South Dayton) on its own