Civic Capacity

Civic Capacity

What Our Schools Cost: Introducing A Civic Capacity Series

Vol. III, No. 285 - The First in a Three Part Series on Understanding School Operating Costs Here in Miami County

William Lutz's avatar
William Lutz
Mar 14, 2026
∙ Paid
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Photo by MChe Lee on Unsplash

Before you vote on the next school levy, you should know how your district spends the money it already has.

That’s not a hostile statement. It’s a basic expectation of civic accountability. And it turns out, the answer varies quite a bit depending on which Miami County district you call home.

Over the next few weeks, this publication will be putting out a three-part series examining the finances of every major school district in Miami County. We pulled data directly from each district’s Comprehensive Annual Financial Report — the CAFR — the legally required financial disclosure that shows exactly how much money came in, where it came from, and where it went. This publication went a step further and calculated per-student costs, revenue breakdowns, and instructional spending ratios across nine districts.

This is original reporting and research you will not find anywhere else.

No other local outlet pulled these numbers. No school district is volunteering them. This publication did the work — district by district, line by line — so you can walk into the next levy conversation, school board meeting, or November ballot decision as an informed resident rather than a passive one.

Looking foward, Part 2 examines Tipp City’s structural revenue risk — a district that collects the highest property tax rate in the county and zero dollars in income tax, leaving it uniquely exposed to Ohio’s accelerating property tax wars. Part 3 goes to Bradford, which carries the highest operating cost per student in Miami County and the lowest instructional spending ratio — and deserves a full, direct accounting of why.

All three parts are available to paid subscribers. If this kind of original civic research is worth something to you, this is a good week to upgrade.

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