School funding and vouchers
Most state money for K–12 schools is foundation aid, paid to public school districts per student through the school aid formula. Since the 2023–24 school year, the state has also paid for education savings accounts (ESAs, often called vouchers): a set amount per student for private-school tuition and costs, open to every Iowa student since 2025–26. Both are standing appropriations, set in law rather than in a yearly budget bill.
$349.6M
to education savings accounts, FY278.1%
of state K–12 money (foundation aid plus ESAs) went to ESAs+170.9%
ESA spending since FY24, the first year$3.96B
foundation aid to public schools, FY27Statewide, by year
| Year | Foundation aid | ESAs | ESA share |
|---|---|---|---|
| FY27 | $3.96B | $349.6M | 8.1% |
| FY26 | $3.88B | $327.9M | 7.8% |
| FY25 | $3.79B | $218.0M | 5.4% |
| FY24 | $3.67B | $129.1M | 3.4% |
| FY23 | $3.57B | – | – |
| FY22 | $3.41B | – | – |
| FY21 | $3.38B | – | – |
| FY20 | $3.29B | – | – |
| FY19 | $3.21B | – | – |
From the Legislative Services Agency’s appropriations tracking: actual spending, or the current estimate for a year under way.
By school district
Each district’s regular state aid payment in FY26, compared with FY23, and how many students living in the district attended a private school in 2025–26 compared with 2022–23, the year before ESAs. Private-school students aren’t all ESA students, but most are now that every student qualifies.
| District | State aid | Change | Private-school students | Change |
|---|---|---|---|---|
| AGWSR | $4.6M | +27.5% | 16 | +0 |
| AHSTW | $5.0M | +30.6% | 8 | +6 |
| Adair-Casey | $2.3M | +23.8% | 1 | – |
| Adel-Desoto-Minburn | $17.7M | +21.1% | 62 | +34 |
| Akron-Westfield | $4.2M | +6.9% | 21 | +7 |
| Albert City-Truesdale | $1.3M | +37.6% | 8 | – |
| Albia | $9.2M | +10.8% | 5 | +2 |
| Alburnett | $4.1M | +30.1% | 23 | +1 |
| Alden | $1.8M | +10.5% | – | – |
| Algona | $9.8M | +23.7% | 347 | +68 |
| Allamakee | $8.5M | +32.2% | 143 | -11 |
| Alta-Aurelia | $6.0M | +23.8% | 12 | -2 |
| Ames | $28.7M | +24.6% | 170 | +40 |
| Anamosa | $9.6M | +10.5% | 70 | +15 |
| Andrew | $1.8M | +18.7% | 31 | +9 |
| Ankeny | $94.9M | +16.6% | 1,348 | +388 |
| Aplington-Parkersburg | $6.6M | +18.2% | 26 | +9 |
| Ar-We-Va | $1.6M | +56.1% | 64 | +8 |
| Atlantic | $12.6M | +27.1% | – | – |
| Audubon | $3.4M | +3.2% | 9 | +4 |
| BCLUW | $3.0M | +10.6% | 4 | +1 |
| Ballard | $14.8M | +18.4% | 35 | +6 |
| Baxter | $3.2M | +20.4% | 4 | +0 |
| Bedford | $3.7M | +18.0% | 2 | -5 |
| Belle Plaine | $4.1M | +31.2% | 8 | -3 |
| Bellevue | $4.4M | +17.0% | 186 | +17 |
| Belmond-Klemme | $5.5M | +10.7% | – | – |
| Bennett | $1.2M | +20.7% | 5 | – |
| Benton | $10.3M | +13.4% | 154 | +49 |
| Bettendorf | $29.2M | +10.1% | 430 | +145 |
| Bondurant-Farrar | $21.8M | +24.8% | 97 | +41 |
| Boone | $17.5M | +13.7% | 157 | +8 |
| Boyden-Hull | $4.7M | +21.2% | 409 | +27 |
| Boyer Valley | $2.6M | +18.5% | 3 | +0 |
| Brooklyn-Guernsey-Malcom | $3.9M | +20.3% | – | – |
| Burlington | $37.0M | +20.2% | 354 | +80 |
| CAL | $2.2M | +26.7% | 21 | +9 |
| CAM | $2.2M | +31.0% | 2 | +0 |
| Calamus-Wheatland | $2.8M | +14.2% | 4 | +1 |
| Camanche | $6.6M | +21.7% | 25 | +10 |
| Cardinal | $5.4M | +17.5% | 6 | – |
| Carlisle | $17.5M | +12.9% | 84 | +45 |
| Carroll | $11.2M | +16.7% | 984 | +81 |
| Cedar Falls | $42.9M | +14.5% | 434 | +127 |
| Cedar Rapids | $134.0M | +18.6% | 2,338 | +496 |
| Center Point-Urbana | $9.3M | -0.0% | 12 | +4 |
| Centerville | $11.8M | +12.3% | – | – |
| Central City | $3.5M | +8.8% | 11 | +3 |
| Central Clayton | $3.8M | +37.0% | – | – |
| Central De Witt | $12.1M | +21.7% | 172 | +24 |
| Central Decatur | $6.0M | +14.0% | 2 | – |
| Central Lee | $6.4M | +32.1% | 21 | +16 |
| Central Lyon | $5.6M | +12.9% | 148 | +7 |
| Central Springs | $5.7M | +14.4% | 47 | +15 |
| Chariton | $11.5M | +24.1% | 6 | +2 |
| Charles City | $12.1M | +10.5% | 222 | +58 |
| Charter Oak-Ute | $2.1M | +33.8% | 7 | +5 |
| Cherokee | $8.8M | +17.9% | 6 | +5 |
| Clarinda | $8.0M | +20.4% | 64 | +5 |
| Clarion-Goldfield-Dows | $6.8M | +11.1% | 3 | +0 |
| Clarke | $13.7M | +27.5% | 33 | – |
| Clarksville | $2.6M | +26.6% | 3 | +1 |
| Clay Central-Everly | $1.2M | +2.8% | 43 | +19 |
| Clayton Ridge | $4.4M | +37.4% | 10 | +0 |
| Clear Creek-Amana | $23.6M | +32.5% | 87 | +53 |
| Clear Lake | $5.4M | -2.4% | 47 | -14 |
| Clinton | $34.8M | +15.7% | 179 | +16 |
| Colfax-Mingo | $5.6M | +10.4% | 6 | -2 |
| College Community | $36.6M | +13.6% | 174 | +44 |
| Collins-Maxwell | $3.4M | +12.4% | 4 | -1 |
| Colo-Nesco | $3.0M | +20.1% | 2 | – |
| Columbus | $6.8M | +21.9% | 2 | – |
| Coon Rapids-Bayard | $3.6M | +29.3% | 2 | +1 |
| Corning | $2.5M | +13.0% | 6 | +4 |
| Council Bluffs | $81.8M | +13.8% | 534 | +98 |
| Creston | $11.0M | +10.5% | 154 | +47 |
| Dallas Center-Grimes | $26.4M | +17.1% | 156 | +74 |
| Danville | $3.5M | +10.0% | 17 | +8 |
| Davenport | $118.0M | +12.1% | 2,152 | +502 |
| Davis County | $8.8M | +11.3% | 5 | +1 |
| Decorah | $10.1M | +13.3% | 182 | +50 |
| Delwood | $1.5M | +18.5% | – | – |
| Denison | $19.0M | +11.0% | 146 | +11 |
| Denver | $7.4M | +18.4% | 6 | -3 |
| Des Moines | $292.2M | +15.1% | 3,152 | +559 |
| Diagonal | $1.0M | +17.1% | – | – |
| Dike-New Hartford | $7.1M | +17.7% | 16 | +3 |
| Dubuque | $84.9M | +17.5% | 1,985 | +305 |
| Dunkerton | $2.9M | +14.0% | 19 | +3 |
| Durant | $3.4M | +3.5% | 7 | -2 |
| Eagle Grove | $8.5M | +13.9% | – | – |
| Earlham | $4.7M | +24.6% | 9 | +3 |
| East Buchanan | $4.0M | +5.5% | 11 | +7 |
| East Marshall | $3.6M | +7.4% | – | – |
| East Mills | $3.8M | +25.2% | 5 | – |
| East Sac County | $5.6M | +21.4% | 54 | +10 |
| East Union | $4.0M | +10.9% | 16 | +11 |
| Eastern Allamakee | $2.5M | +29.7% | 7 | +1 |
| Easton Valley | $4.4M | +18.3% | 5 | +2 |
| Eddyville-Blakesburg-Fremont | $5.3M | +11.2% | 16 | +1 |
| Edgewood-Colesburg | $3.3M | +29.3% | 17 | -5 |
| Eldora-New Providence | $4.3M | +11.4% | 7 | +4 |
| Emmetsburg | $4.2M | +6.5% | 81 | +6 |
| English Valleys | $3.4M | +7.4% | 7 | +1 |
| Essex | $1.4M | +12.5% | 2 | -1 |
| Estherville-Lincoln Central | $9.8M | +13.7% | – | – |
| Exira-Elk Horn-Kimballton | $3.1M | +28.9% | – | – |
| Fairfield | $10.7M | +7.8% | 186 | +61 |
| Forest City | $8.3M | +16.0% | 32 | +1 |
| Fort Dodge | $30.3M | +9.0% | 729 | +173 |
| Fort Madison | $17.0M | +23.0% | 326 | +30 |
| Fremont-Mills | $3.5M | +20.3% | 5 | +4 |
| GMG | $2.1M | +62.5% | 2 | +1 |
| Galva-Holstein | $3.2M | +21.6% | 2 | – |
| Garner-Hayfield-Ventura | $5.1M | +25.9% | 56 | +23 |
| George-Little Rock | $2.9M | +8.3% | 16 | +7 |
| Gilbert | $11.2M | +18.8% | 39 | +1 |
| Gilmore City-Bradgate | $1.2M | +14.6% | 3 | -1 |
| Gladbrook-Reinbeck | $4.6M | +22.5% | 5 | +0 |
| Glenwood | $14.3M | +10.4% | 29 | +17 |
| Glidden-Ralston | $2.4M | +54.2% | 32 | +24 |
| Graettinger-Terril | $2.4M | +22.4% | 7 | -1 |
| Greene County | $8.7M | +16.4% | 6 | +4 |
| Grinnell-Newburg | $12.0M | +21.2% | 62 | +6 |
| Griswold | $3.2M | +20.0% | – | – |
| Grundy Center | $5.6M | +24.1% | 7 | -1 |
| Guthrie Center | $3.3M | +33.0% | – | – |
| HLV | $2.4M | +19.5% | 4 | -3 |
| Hamburg | $1.1M | -19.4% | – | – |
| Hampton-Dumont | $9.2M | +18.0% | 20 | +10 |
| Harlan | $10.4M | +18.0% | 87 | +15 |
| Harris-Lake Park | $1.6M | +46.5% | – | – |
| Hartley-Melvin-Sanborn | $3.9M | +16.0% | 141 | +6 |
| Highland | $4.0M | +16.0% | 23 | +10 |
| Hinton | $4.3M | +21.4% | 19 | +11 |
| Howard-Winneshiek | $8.6M | +19.4% | 144 | -5 |
| Hubbard-Radcliffe | $2.5M | +34.3% | – | – |
| Hudson | $7.0M | +43.7% | 21 | +0 |
| Humboldt | $9.5M | +16.9% | 139 | +33 |
| IKM-Manning | $4.5M | +18.9% | 30 | +18 |
| Independence | $11.3M | +15.4% | 133 | +8 |
| Indianola | $29.1M | +14.3% | 168 | +161 |
| Interstate 35 | $6.8M | +15.5% | 26 | +18 |
| Iowa City | $106.2M | +21.4% | 1,487 | +348 |
| Iowa Falls | $7.7M | +12.9% | 1 | +0 |
| Iowa Valley | $4.2M | +18.5% | 3 | -1 |
| Janesville | $3.8M | +26.1% | 17 | +7 |
| Jesup | $7.3M | +15.1% | 127 | +17 |
| Johnston | $51.7M | +10.8% | 563 | +140 |
| Keokuk | $17.8M | +13.6% | 111 | +53 |
| Keota | $2.5M | +20.4% | 5 | +3 |
| Kingsley-Pierson | $3.7M | +23.6% | 7 | -1 |
| Knoxville | $14.9M | +13.8% | 51 | +40 |
| Lake Mills | $4.0M | +16.3% | 4 | +3 |
| Lamoni | $2.9M | +14.5% | – | – |
| Laurens-Marathon | $2.4M | +42.5% | 2 | +0 |
| Lawton-Bronson | $4.6M | +18.5% | 27 | +8 |
| Le Mars | $16.2M | +10.3% | 475 | +14 |
| Lenox | $3.8M | +18.9% | – | – |
| Lewis Central | $16.4M | +12.1% | 238 | +31 |
| Linn-Mar | $60.1M | +15.4% | 667 | +221 |
| Lisbon | $6.2M | +30.7% | 6 | -4 |
| Logan-Magnolia | $4.8M | +24.7% | – | – |
| Lone Tree | $2.3M | +11.0% | 3 | +0 |
| Louisa-Muscatine | $5.3M | +15.7% | 7 | +4 |
| Lynnville-Sully | $3.2M | +16.2% | 64 | -6 |
| MFL Mar Mac | $6.7M | +21.2% | 4 | +2 |
| Madrid | $5.4M | +10.5% | 2 | – |
| Manson-Northwest Webster | $4.3M | +29.1% | 79 | -2 |
| Maple Valley-Anthon Oto | $3.4M | +5.2% | 33 | +4 |
| Maquoketa | $11.3M | +15.6% | 151 | +23 |
| Maquoketa Valley | $4.4M | +21.4% | 44 | +10 |
| Marcus-Meriden Cleghorn | $2.5M | +23.9% | 7 | -5 |
| Marion | $15.8M | +9.3% | 107 | +19 |
| Marshalltown | $51.9M | +18.2% | 315 | +92 |
| Martensdale-St Marys | $3.8M | +20.6% | 41 | +12 |
| Mason City | $27.3M | +16.4% | 599 | +62 |
| Mediapolis | $6.6M | +26.3% | 5 | +0 |
| Melcher-Dallas | $2.8M | +17.6% | – | – |
| Mid-Prairie | $8.8M | +9.1% | 188 | +158 |
| Midland | $3.7M | +13.7% | 5 | -1 |
| Missouri Valley | $5.8M | +14.3% | 8 | +0 |
| Moc-Floyd Valley | $11.3M | +19.2% | 549 | +4 |
| Montezuma | $2.2M | +7.2% | 7 | +0 |
| Monticello | $7.8M | +25.7% | 45 | -30 |
| Moravia | $2.6M | +11.5% | – | – |
| Mormon Trail | $2.0M | +31.4% | – | – |
| Morning Sun | $1.8M | +32.8% | – | – |
| Moulton-Udell | $1.8M | +47.5% | – | – |
| Mount Ayr | $4.4M | +22.5% | – | – |
| Mount Pleasant | $14.7M | +14.5% | 24 | +23 |
| Mount Vernon | $8.7M | +12.7% | 31 | +5 |
| Murray | $2.2M | +33.2% | 1 | -2 |
| Muscatine | $37.5M | +9.3% | 283 | +76 |
| Nashua-Plainfield | $4.4M | +14.5% | 12 | +8 |
| Nevada | $11.2M | +16.0% | 22 | +18 |
| New Hampton | $7.3M | +38.7% | 78 | -7 |
| New London | $5.0M | +22.8% | 19 | +16 |
| Newell-Fonda | $3.2M | +23.5% | 11 | +4 |
| Newton | $25.0M | +12.4% | 109 | +17 |
| Nodaway Valley | $5.3M | +36.7% | 17 | +6 |
| North Butler | $4.0M | +13.6% | 3 | +0 |
| North Cedar | $5.5M | +21.9% | 1 | +0 |
| North Fayette Valley | $9.1M | +21.3% | 3 | +0 |
| North Iowa | $2.6M | +23.5% | – | – |
| North Kossuth | $954,792 | -3.4% | 24 | -6 |
| North Linn | $4.1M | +21.5% | 5 | +0 |
| North Mahaska | $3.4M | +12.3% | 38 | +12 |
| North Polk | $17.8M | +31.9% | 68 | +39 |
| North Scott | $21.1M | +6.2% | 95 | +51 |
| North Tama | $3.4M | +24.6% | 6 | +5 |
| North Union | $2.0M | +31.1% | 17 | +5 |
| Northeast | $4.0M | +17.1% | 6 | +3 |
| Northwood-Kensett | $3.4M | +11.6% | – | – |
| Norwalk | $28.9M | +9.0% | 211 | +124 |
| Odebolt Arthur Battle Creek Ida Gr | $6.3M | +17.5% | 23 | +9 |
| Oelwein | $11.8M | +9.3% | 8 | +1 |
| Ogden | $3.4M | +2.5% | 24 | +11 |
| Okoboji | $766,721 | +36.8% | 14 | +8 |
| Olin | $1.7M | +18.8% | 8 | +3 |
| Orient-Macksburg | $563,611 | -33.1% | 11 | +8 |
| Osage | $6.7M | +15.9% | 3 | +1 |
| Oskaloosa | $18.8M | +17.6% | 203 | +32 |
| Ottumwa | $51.0M | +24.1% | 193 | +85 |
| PCM | $7.9M | +13.0% | – | – |
| Panorama | $3.8M | +4.1% | 4 | +1 |
| Paton-Churdan | $1.3M | +33.6% | 4 | -2 |
| Pekin | $3.6M | +6.6% | 26 | – |
| Pella | $16.1M | +21.9% | 647 | +85 |
| Perry | $17.4M | +15.2% | 96 | +15 |
| Pleasant Valley | $41.1M | +19.1% | 282 | +150 |
| Pleasantville | $6.3M | +23.3% | 1 | +0 |
| Pocahontas Area | $3.0M | +14.0% | 95 | +12 |
| Postville | $7.2M | +33.9% | 91 | +88 |
| Red Oak | $7.7M | +4.3% | – | – |
| Remsen-Union | $2.1M | +47.8% | 180 | +4 |
| Riceville | $2.4M | +61.4% | 3 | – |
| River Valley | $2.7M | +30.6% | – | – |
| Riverside | $5.5M | +31.4% | – | – |
| Rock Valley | $6.6M | +10.6% | 424 | -24 |
| Roland-Story | $7.9M | +22.6% | 8 | +5 |
| Rudd-Rockford-Marble Rock | $3.2M | +32.0% | 11 | +4 |
| Ruthven-Ayrshire | $1.5M | +16.2% | 11 | +4 |
| Saydel | $1.9M | -41.4% | 81 | +21 |
| Schaller-Crestland | $2.4M | +16.5% | 10 | -4 |
| Schleswig | $1.4M | +39.7% | 5 | +1 |
| Sergeant Bluff-Luton | $9.0M | +7.4% | 76 | +47 |
| Seymour | $1.9M | +18.5% | – | – |
| Sheldon | $9.8M | +26.6% | 183 | +5 |
| Shenandoah | $8.5M | +20.5% | 8 | -1 |
| Sibley-Ocheyedan | $5.2M | +17.0% | 25 | +3 |
| Sidney | $2.8M | +12.5% | – | – |
| Sigourney | $4.6M | +24.0% | 4 | – |
| Sioux Center | $14.1M | +35.2% | 754 | +39 |
| Sioux Central | $3.0M | +22.6% | – | – |
| Sioux City | $143.9M | +14.3% | 1,684 | +146 |
| Solon | $10.4M | +16.9% | 40 | +25 |
| South Central Calhoun | $5.7M | +20.0% | 48 | +15 |
| South Hamilton | $4.2M | +19.1% | 5 | – |
| South O'Brien | $2.2M | +26.3% | – | – |
| South Page | $1.4M | +6.8% | 3 | +1 |
| South Tama | $12.4M | +8.8% | 29 | +28 |
| South Winneshiek | $4.6M | +33.9% | 157 | -15 |
| Southeast Polk | $61.0M | +20.0% | 456 | +76 |
| Southeast Valley | $7.5M | +162.4% | 34 | +26 |
| Southeast Warren | $4.1M | +4.1% | 14 | – |
| Spencer | $16.8M | +13.0% | 242 | +41 |
| Spirit Lake | $2.0M | -25.9% | – | – |
| Springville | $3.5M | +27.8% | 12 | +1 |
| St Ansgar | $4.0M | +34.3% | – | – |
| Stanton | $1.8M | +27.5% | – | – |
| Starmont | $4.3M | +5.9% | 5 | +3 |
| Statewide | $3.91B | +17.2% | – | – |
| Storm Lake | $26.8M | +23.0% | 205 | +29 |
| Stratford | $1.1M | +37.2% | 3 | -1 |
| Sumner-Fredericksburg | $6.0M | +18.8% | 4 | +1 |
| Tipton | $6.0M | +5.1% | – | – |
| Treynor | $4.1M | +20.3% | 37 | -1 |
| Tri-Center | $5.4M | +20.7% | 4 | +3 |
| Tri-County | $1.9M | +4.7% | 5 | -2 |
| Tripoli | $3.5M | +27.2% | 4 | +3 |
| Turkey Valley | $2.6M | +22.6% | 53 | +2 |
| Twin Cedars | $2.6M | +9.1% | 15 | +2 |
| Twin Rivers | $932,552 | +22.1% | 19 | +3 |
| Underwood | $5.6M | +13.2% | 40 | +20 |
| Union | $7.2M | +13.2% | – | – |
| United | $1.9M | +26.9% | 5 | -4 |
| Urbandale | $27.3M | +21.0% | 483 | +35 |
| Van Buren County | $7.0M | +10.0% | 5 | – |
| Van Meter | $7.3M | +27.6% | 54 | +26 |
| Villisca | $2.1M | +21.5% | – | – |
| Vinton-Shellsburg | $13.1M | +17.4% | 14 | +4 |
| Waco | $4.6M | +30.5% | 6 | +4 |
| Wapello | $4.3M | +19.2% | 3 | +2 |
| Wapsie Valley | $5.0M | +8.0% | 41 | +20 |
| Washington | $14.4M | +20.3% | 119 | +42 |
| Waterloo | $107.2M | +21.1% | 1,409 | +284 |
| Waukee | $102.0M | +32.2% | 1,516 | +254 |
| Waverly-Shell Rock | $17.0M | +15.6% | 211 | +95 |
| Wayne | $4.2M | +16.8% | – | – |
| Webster City | $13.9M | +9.7% | 95 | +5 |
| West Bend-Mallard | $2.2M | +31.9% | 34 | +7 |
| West Branch | $5.7M | +26.3% | 12 | -3 |
| West Burlington | $3.3M | +13.0% | 15 | -20 |
| West Central | $2.1M | +51.6% | 2 | -1 |
| West Central Valley | $6.6M | +23.0% | 5 | – |
| West Delaware Co | $9.7M | +9.7% | 228 | +36 |
| West Des Moines | $56.6M | +14.5% | 1,374 | +175 |
| West Fork | $5.2M | +16.7% | 56 | +3 |
| West Hancock | $4.0M | +25.8% | 9 | +1 |
| West Harrison | $2.1M | +14.7% | – | – |
| West Liberty | $11.6M | +20.6% | 7 | +2 |
| West Lyon | $6.4M | +21.0% | 179 | +33 |
| West Marshall | $5.4M | +2.4% | 7 | +5 |
| West Monona | $4.2M | +5.8% | 2 | -2 |
| West Sioux | $6.8M | +5.9% | 97 | +21 |
| Western Dubuque Co | $23.7M | +20.8% | 1,049 | +29 |
| Westwood | $3.0M | +17.2% | 15 | +8 |
| Whiting | $1.2M | +10.7% | 2 | – |
| Williamsburg | $8.5M | +17.3% | 97 | +20 |
| Wilton | $6.8M | +12.8% | 5 | – |
| Winfield-Mt Union | $2.5M | +18.7% | 1 | – |
| Winterset | $13.1M | +13.3% | 29 | +21 |
| Woodbine | $4.2M | +32.2% | 1 | -4 |
| Woodbury Central | $4.3M | +19.1% | 6 | +5 |
| Woodward-Granger | $8.9M | +27.4% | 34 | -1 |
Sources: Iowa Department of Management State Aid Payment Summaries; Iowa Department of Education nonpublic certified enrollment by resident district.