Berlin School District vs Sheridan School District No. 2
NH · 989 students • CO · 1,018 students • fiscal year 2024 • swap sides
In one line
- Berlin School District spends 3% more per student than Sheridan School District No. 2 after adjusting for local price levels.
- Berlin School District directs 4 more cents of every operating dollar to instruction than Sheridan School District No. 2.
- Sheridan School District No. 2 is far more dependent on local property taxes (52% of revenue vs 38%), which ties its budget more tightly to local property values.
- Berlin School District reports fewer students per teacher (10.8 vs 15.0). 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.
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| Students enrolled | 989 | 1,018 |
| Schools | 3 | 5 |
| Grades served | PK–12 | PK–12 |
| Setting | Rural | Suburb |
| County | Coos County | Arapahoe County |
| State | NH | CO |
| Local price level (US = 100) BEA Regional Price Parity. Above 100 means a dollar buys less here than the national average. | 104.2 | 105.8 |
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.
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| Per student, as reported | $25,342 | $24,966 |
| Per student, price-adjusted Divided by the local price level, so both figures are in the same money. | $24,329 | $23,601 |
| Per student, price-adjusted, excluding transport Transportation provision varies enormously between districts and states. Removing it compares the parts both districts actually do. | $23,919 | $22,833 |
| 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 |
Berlin School District
Sheridan School District No. 2
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.
Berlin School District
- Local 38.1% Locked
- State 43.7% Locked
- Federal 18.2% Locked
Sheridan School District No. 2
- Local 52.1% Locked
- State 23.8% Locked
- Federal 24.1% Locked
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| Local share of revenue Mostly property tax. A high share means school budgets track local property values, up and down. | 38.1% | 52.1% |
| State share of revenue | 43.7% | 23.8% |
| Federal share of revenue | 18.2% | 24.1% |
| Total revenue | Locked | Locked |
How NH funds its districts
We have not yet written up NH's funding formula, so nothing is claimed here.
How CO funds its districts
The School Finance Act: a statewide base per pupil adjusted by a cost-of-living and size factor, funded by local property tax topped up by the state.
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.
Berlin School District
- Instruction 60.0% Locked
- Instructional staff support 1.2% Locked
- Student support 8.3% Locked
- Operations & maintenance 17.0% Locked
- Transportation 1.7% Locked
- Food service 3.2% Locked
- School administration 4.3% Locked
- District administration 3.0% Locked
- Other support 1.3% Locked
- Other current 3.2% Locked
Sheridan School District No. 2
- Instruction 45.4% Locked
- Instructional staff support 11.4% Locked
- Student support 3.6% Locked
- Operations & maintenance 13.1% Locked
- Transportation 3.3% Locked
- Food service 3.9% Locked
- School administration 7.0% Locked
- District administration 2.9% Locked
- Other support 9.3% Locked
- Other current 4.1% Locked
What is actually different
Share of each district's operating dollar, Berlin School District minus Sheridan School District No. 2. Two pie charts side by side are almost impossible to read against each other; this is the same data as one chart.
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| Cents of each operating dollar reaching classrooms Instruction plus instructional staff support, as a share of current spending. | 61.2% | 56.8% |
| Administration share District office plus school administration. | 7.4% | 9.9% |
| Transportation share | 1.7% | 3.3% |
What the money buys
Staffing levels are the most direct thing a budget converts into.
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| 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. | 10.8 | 15.0 |
| 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.
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| 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. | 17.2% | 17.1% |
| English learners | 0 | 0 |
| Students with disabilities | 0 | 0 |
| Enrolment change, 5 years | -11.4% | -25.1% |
Results, and results for the money
Stability and risk
The homebuyer’s real question: what is likely to change after I move in?
Berlin School District
- Declining enrollment Enrolment fell more than 5% over five years. Enrolment decline is the single best predictor of school closures and programme cuts.
Sheridan School District No. 2
- Declining enrollment Enrolment fell more than 5% over five years. Enrolment decline is the single best predictor of school closures and programme cuts.
- Federal cliff exposure More than 20% of revenue is federal, a share that is unusually exposed when temporary federal programmes end.
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| Enrolment change, 5 years | -11.4% | -25.1% |
| 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.
Berlin School District
https://sau3.powerschool.com/public/formbuilder/form.html?formid=2241837
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.
Registration runs through PowerSchool. Read August 23, 2026.
Sheridan School District No. 2
We have not been able to find an enrolment page for this district, so every row in its column below says so rather than guessing at it. Ask the district's registration office directly.
Is a seat at your zoned school guaranteed?
Berlin School District
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.
Sheridan School District No. 2
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
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| Proof of residency | Not mentioned | Page not read |
| Proof of age (usually a birth certificate) | Not mentioned | Page not read |
| Immunisation records | Not mentioned | Page not read |
| Physical examination | Not mentioned | Page not read |
| Dental, vision or hearing screening | Not mentioned | Page not read |
| Tuberculosis test | Not mentioned | Page not read |
| Records from the previous school | Not mentioned | Page not read |
| IEP or 504 plan | Not mentioned | Page not read |
| Custody or guardianship paperwork | Not mentioned | Page not read |
| Parent or guardian photo ID | Not mentioned | Page not read |
| Home language survey | Not mentioned | Page not read |
| Emergency contact information | Not mentioned | Page not read |
| Proof of income | Not mentioned | Page not read |
| 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 | Page not read |
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 NH and CO.
- 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.
Berlin School District
The county or town levies it, not the district
This school system reports no property tax of its own. It is a dependent system: the county or city levies the tax and appropriates money to the schools. You still pay school property tax — the school board simply is not the body that sets it, and the appropriation is argued out at the county or city council.
Sheridan School District No. 2
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.
| Berlin School District | Sheridan School District No. 2 | |
|---|---|---|
| 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. | — | $13,323 |
| 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. | $7,846 | — |
| Property tax as a share of all revenue How much of the budget rides on local property values, and therefore on local votes. | — | 48.0% |
| 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 | $0 |
- Berlin School District: issued no new long-term debt in fiscal year 2024. That is a reported zero, not a gap in the data.
- Sheridan School District No. 2: 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
Berlin School District board of education
- Matthew Buteau — Chairperson term ends 2028
- Eamon Kelley — Vice Chairperson term ends 2028
- Deb Foss — Secretary term ends 2028
Read from the district’s own board page on 2026-08-24. Boards change; the district’s page is the current record, not ours.
Funding measures on the ballot
Berlin School District
We have not read NH’s election results, so this column is empty because of us and not because of Berlin School District. Whether it has asked its voters for money is a question its county election office can answer and we cannot, yet.
Sheridan School District No. 2
$31.3M approved by voters across 4 measures. A further $4M a year added to what the district may collect, across 2 measures.
| Election | Measure | Amount | Yes | Outcome |
|---|---|---|---|---|
| November 2018 | Mill levy override | $3M a year | — | Passed |
Locked 8 earlier measures in this district’s history are not shown.
From the state’s own election results file. Latest election on record: November 2023.
What this state publishes: Bond and mill levy override elections, as CDE records them, through 2023. Colorado districts put other questions to voters — kindergarten mill levies, and everything on a coordinated ballot that is not one of these two — and this file records none of them.
- A vote share is not an outcome. What it takes to carry varies by state and by measure — in some states a bond needs a supermajority and a minimum turnout while a levy on the same ballot needs half, so a clear majority can still lose. Every outcome shown here is copied from the state’s own results file, and the rule that applied is stated with the coverage above. Where that file stated no outcome we show the vote share and no verdict, rather than working one out from the percentage.
- These are the measures a district put to its voters, not its whole tax bill. A property tax bill also carries county, city and state levies that have nothing to do with schools, and in most states a school board can issue some kinds of debt with no vote at all.
Unlock the full comparison of Berlin School District and Sheridan School District No. 2
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
- the full ballot history: 8 more bonds and levies, with the amounts
$19 once for this pair, or $7 a month for every district in the country.
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Compare something else
Berlin School District on its own · Sheridan School District No. 2 on its own