FRIEND, Nebraska · NCES district 3100096
FRIEND PUBLIC SCHOOLS
District spending, enrollment and school closures
- FY 2024 Census per-pupil spending
- $19,326
- Fall 2024 NCES membership
- 227
- Closed school entries in available years
- 2
Spending, enrollment and closures by school year
Each row pairs fall membership and school statuses with the Census fiscal year that uses that fall for its enrollment count. The newest school-status release, 2025–26, is preliminary.
| School year | Census fiscal year | Current spending | Census per-pupil spending | Fall enrollment in Census finance | Fall membership in NCES | Operating schools | Closed | New | Reopened |
|---|---|---|---|---|---|---|---|---|---|
| 2018–19 | 2019 | $3,903,000 | $15,550 | 251 | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| 2019–20 | 2020 | $3,779,000 | $15,812 | 239 | 239 | 2 | 0 | 0 | 0 |
| 2020–21 | 2021 | $4,025,000 | $16,841 | 239 | 239 | 2 | 0 | 0 | 0 |
| 2021–22 | 2022 | $4,196,000 | $16,784 | 250 | 250 | 2 | 0 | 0 | 0 |
| 2022–23 | 2023 | $4,436,000 | $17,673 | 251 | 251 | 2 | 0 | 0 | 0 |
| 2023–24 | 2024 | $4,677,000 | $19,326 | 242 | 242 | 2 | 0 | 0 | 0 |
| 2024–25 | Unavailable | Unavailable | Unavailable | Unavailable | 227 | 2 | 0 | 0 | 0 |
| 2025–26 | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | 0 | 2 | 0 | 0 |
Why did spending per enrolled student change?
The calculation divides district current spending in 2024 dollars by the enrollment in the same Census finance row. It averages the spending and enrollment effects in both calculation orders so they sum to the change before rounding.
+$247 · +1.3% change in the calculated ratio
+$162 · +0.8% change in the calculated ratio
-$170 · -0.9% change in the calculated ratio
+$1,336 · +7.4% change in the calculated ratio
+$1,132 · +6.2% change in the calculated ratio
Which schools changed status?
2 school entries have a Closed status in the available directory years. The table includes openings, temporary closures, reopenings and agency changes when they appear in the same records.
| School | Reporting year | Status | Charter classification | NCES school ID |
|---|---|---|---|---|
| FRIEND ELEMENTARY SCHOOL | 2025–26 | Closed | Unavailable | 310009600987 |
| FRIEND HIGH SCHOOLS | 2025–26 | Closed | Unavailable | 310009600988 |
Where the district’s money came from and went
Figures are in the dollars reported for each year. Census revenue and expenditure totals describe different transactions in the survey.
| Fiscal year | Total revenue | Federal revenue | State revenue | Local revenue | Instruction | Support services | Capital outlay | Total expenditures | Census fall enrollment flag |
|---|---|---|---|---|---|---|---|---|---|
| FY 2019 | $4,934,000 | $188,000 | $664,000 | $4,082,000 | $2,287,000 | $1,475,000 | $260,000 | $4,559,000 | Alternative source |
| FY 2020 | $5,094,000 | $197,000 | $737,000 | $4,160,000 | $2,236,000 | $1,400,000 | $301,000 | $4,451,000 | Alternative source |
| FY 2021 | $5,051,000 | $349,000 | $623,000 | $4,079,000 | $2,328,000 | $1,538,000 | $359,000 | $4,773,000 | Alternative source |
| FY 2022 | $5,111,000 | $374,000 | $654,000 | $4,083,000 | $2,313,000 | $1,717,000 | $605,000 | $5,220,000 | Alternative source |
| FY 2023 | $5,069,000 | $266,000 | $635,000 | $4,168,000 | $2,395,000 | $1,870,000 | $269,000 | $4,960,000 | Alternative source |
| FY 2024 | $5,786,000 | $420,000 | $1,173,000 | $4,193,000 | $2,579,000 | $1,922,000 | $691,000 | $5,707,000 | Alternative source |
Sources and methodology
- Census Annual Survey of School System Finances, FY 2019–2024. Current spending covers operating functions such as instruction and support. Total expenditures include items such as capital outlay, and are shown separately. The official Census per-pupil field uses its own spending scope, which can exclude spending for students outside the fall count.
- NCES Common Core of Data district membership uses the published Education Unit Total. The Census fall enrollment field is the denominator for this site’s separate district-wide ratio. Census can adjust its count to match the scope of reported finances, so the two counts can differ.
- School counts use the opening status in each NCES school-year release. Closed, temporarily closed, new, reopened and changed-agency records are listed separately. Schools with an open, new, added, changed-agency or reopened status count as operating. Reportable programs are excluded. A missing district-year stays unavailable. Federal status describes a reporting year, and the district can confirm exact dates and individual school decisions.
- Comparisons in 2024 dollars use the annual national CPI-U and require the same Census school-system type in both years. This controls for general inflation. The same district identifier can span changes in boundaries, served grades or organizational structure. The timelines establish what each source reported.
America.co analysis of public federal data, compiled 2026-11-13.
Census finance tables · NCES enrollment and directory files · 2025–26 preliminary directory · BLS inflation data