| Fort Madison Comm School District | Lee County | 135 | $74,222 |
| Lewis Central Comm School District | Pottawattamie County | 189 | $74,171 |
| Cedar Rapids Comm School District | Linn County | 1,045 | $73,943 |
| College Comm School District | Linn County | 371 | $73,643 |
| St Ansgar Comm School District | Mitchell County | 44 | $73,555 |
| Benton Comm School District | Benton County | 103 | $73,281 |
| Hudson Comm School District | Black Hawk County | 56 | $72,682 |
| Ballard Comm School District | Story County | 127 | $72,578 |
| Waukee Comm School District | Dallas County | 831 | $72,406 |
| Prairie Valley Comm School District | Webster County | 40 | $72,278 |
| Red Oak Comm School District | Montgomery County | 71 | $71,775 |
| Algona Comm School District | Kossuth County | 100 | $71,761 |
| Harlan Comm School District | Shelby County | 100 | $71,655 |
| Carroll Comm School District | Carroll County | 116 | $71,634 |
| Osage Comm School District | Mitchell County | 68 | $71,627 |
| Cedar Falls Comm School District | Black Hawk County | 416 | $71,604 |
| Pleasant Valley Comm School District | Scott County | 350 | $71,443 |
| Hampton-Dumont Comm School District | Franklin County | 100 | $71,360 |
| Martensdale-St Marys Comm School District | Warren County | 41 | $71,179 |
| MOC-Floyd Valley Comm School District | Sioux County | 106 | $71,178 |
| Ames Comm School District | Story County | 340 | $71,165 |
| Ankeny Comm School District | Polk County | 797 | $71,096 |
| Sioux City Comm School District | Woodbury County | 972 | $70,951 |
| Southeast Polk Comm School District | Polk County | 464 | $70,841 |
| Dike-New Hartford Comm School District | Grundy County | 66 | $70,837 |
| Nashua-Plainfield Comm School District | Chickasaw County | 46 | $70,486 |
| North Linn Comm School District | Linn County | 42 | $70,449 |
| South Hamilton Comm School District | Hamilton County | 48 | $69,969 |
| Centerville Comm School District | Appanoose County | 92 | $69,922 |
| Waverly-Shell Rock Comm School District | Bremer County | 171 | $69,512 |
| Pella Comm School District | Marion County | 160 | $69,493 |
| Humboldt Comm School District | Humboldt County | 98 | $69,479 |
| Bettendorf Comm School District | Scott County | 309 | $69,423 |
| Denison Comm School District | Crawford County | 147 | $69,264 |
| Des Moines Independent Comm School District | Polk County | 2,078 | $69,203 |
| Southeast Webster Grand Comm School District | Webster County | 46 | $68,931 |
| Boone Comm School District | Boone County | 137 | $68,919 |
| Indianola Comm School District | Warren County | 234 | $68,741 |
| Oelwein Comm School District | Fayette County | 96 | $68,642 |
| Keokuk Comm School District | Lee County | 127 | $68,523 |
| Davenport Comm School District | Scott County | 992 | $68,506 |
| Urbandale Comm School District | Polk County | 294 | $68,504 |
| East Marshall Comm School District | Marshall County | 43 | $68,498 |
| Midland Comm School District | Jones County | 39 | $68,275 |
| North Scott Comm School District | Scott County | 224 | $68,194 |
| Emmetsburg Comm School District | Palo Alto County | 54 | $68,178 |
| Knoxville Comm School District | Marion County | 122 | $68,161 |
| Wapello Comm School District | Louisa County | 46 | $68,148 |
| Boyden-Hull Comm School District | Sioux County | 48 | $68,140 |
| Iowa Valley Comm School District | Iowa County | 41 | $68,095 |
| Storm Lake Comm School District | Buena Vista County | 177 | $68,074 |
| Panorama Comm School District | Guthrie County | 55 | $68,016 |
| Solon Comm School District | Johnson County | 96 | $67,889 |
| Webster City Comm School District | Hamilton County | 123 | $67,883 |
| Waterloo Comm School District | Black Hawk County | 770 | $67,821 |
| Marshalltown Comm School District | Marshall County | 364 | $67,820 |
| New London Comm School District | Henry County | 46 | $67,586 |
| Pekin Comm School District | Jefferson County | 51 | $67,507 |
| Woodbury Central Comm School District | Woodbury County | 48 | $67,490 |
| Sioux Center Comm School District | Sioux County | 114 | $67,484 |
| Hinton Comm School District | Plymouth County | 54 | $67,477 |
| Spencer Comm School District | Clay County | 150 | $67,348 |
| Clarion-Goldfield-Dows Comm School District | Wright County | 70 | $67,204 |
| Aplington-Parkersburg Comm School District | Butler County | 64 | $67,156 |
| Mount Pleasant Comm School District | Henry County | 144 | $67,138 |
| Sigourney Comm School District | Keokuk County | 42 | $67,131 |
| Spirit Lake Comm School District | Dickinson County | 82 | $67,118 |
| Van Meter Comm School District | Dallas County | 64 | $67,079 |
| Chariton Comm School District | Lucas County | 93 | $66,966 |
| Odebolt Arthur Battle Creek Ida Grove Comm School District | Ida County | 75 | $66,960 |
| Westwood Comm School District | Woodbury County | 46 | $66,826 |
| Center Point-Urbana Comm School District | Benton County | 103 | $66,728 |
| Maple Valley-Anthon Oto Comm School District | Monona County | 56 | $66,253 |
| Washington Comm School District | Washington County | 124 | $66,192 |
| Jesup Comm School District | Buchanan County | 70 | $66,148 |
| Ogden Comm School District | Boone County | 49 | $66,051 |
| Fort Dodge Comm School District | Webster County | 235 | $66,046 |
| West Branch Comm School District | Cedar County | 61 | $66,027 |
| IKM-Manning Comm School District | Carroll County | 52 | $65,992 |
| Belmond-Klemme Comm School District | Wright County | 56 | $65,973 |
| Dallas Center-Grimes Comm School District | Dallas County | 232 | $65,952 |
| Lawton-Bronson Comm School District | Woodbury County | 49 | $65,903 |
| Pleasantville Comm School District | Marion County | 56 | $65,845 |
| Davis County Comm School District | Davis County | 91 | $65,692 |
| Durant Comm School District | Cedar County | 49 | $65,647 |
| Clinton Comm School District | Clinton County | 260 | $65,634 |
| Rock Valley Comm School District | Sioux County | 69 | $65,616 |
| Burlington Comm School District | Des Moines County | 244 | $65,543 |
| Muscatine Comm School District | Muscatine County | 320 | $65,525 |
| Atlantic Comm School District | Cass County | 106 | $65,488 |
| West Lyon Comm School District | Lyon County | 66 | $65,487 |
| North Fayette Valley Comm School District | Fayette County | 82 | $65,379 |
| Cherokee Comm School District | Cherokee County | 82 | $65,224 |
| Mount Ayr Comm School District | Ringgold County | 48 | $65,111 |
| Postville Comm School District | Allamakee County | 66 | $65,089 |
| MFL MarMac Comm School District | Clayton County | 62 | $65,022 |
| Clarke Comm School District | Clarke County | 103 | $65,002 |
| Starmont Comm School District | Fayette County | 46 | $64,973 |
| Mediapolis Comm School District | Des Moines County | 64 | $64,943 |
| North Polk Comm School District | Polk County | 138 | $64,922 |
| Sumner-Fredericksburg Comm School District | Bremer County | 62 | $64,840 |
| Lake Mills Comm School District | Winnebago County | 50 | $64,701 |
| Wilton Comm School District | Muscatine County | 65 | $64,689 |
| Dubuque Comm School District | Dubuque County | 819 | $64,676 |
| Wapsie Valley Comm School District | Bremer County | 58 | $64,408 |
| East Sac County Comm School District | Sac County | 62 | $64,383 |
| Carlisle Comm School District | Warren County | 142 | $64,374 |
| Howard-Winneshiek Comm School District | Howard County | 85 | $64,346 |
| Janesville Consolidated School District | Bremer County | 31 | $64,270 |
| West Sioux Comm School District | Sioux County | 65 | $64,167 |
| Lenox Comm School District | Taylor County | 42 | $64,066 |
| Norwalk Comm School District | Warren County | 225 | $63,994 |
| Mid-Prairie Comm School District | Washington County | 113 | $63,697 |
| South Winneshiek Comm School District | Winneshiek County | 40 | $63,684 |
| Independence Comm School District | Buchanan County | 107 | $63,671 |
| Vinton-Shellsburg Comm School District | Benton County | 114 | $63,608 |
| Newell-Fonda Comm School District | Buena Vista County | 42 | $63,604 |
| West Hancock Comm School District | Hancock County | 45 | $63,471 |
| Denver Comm School District | Bremer County | 64 | $63,456 |
| Nevada Comm School District | Story County | 109 | $63,444 |
| Sioux Central Comm School District | Buena Vista County | 52 | $63,427 |
| Bellevue Comm School District | Jackson County | 51 | $63,371 |
| West Central Valley Comm School District | Guthrie County | 67 | $63,319 |
| Glenwood Comm School District | Mills County | 130 | $63,248 |
| Estherville Lincoln Central Com Sch Dist | Emmet County | 98 | $63,216 |
| Sheldon Comm School District | O'Brien County | 85 | $63,156 |
| AGWSR Comm School District | Hardin County | 54 | $63,132 |
| Central Lyon Comm School District | Lyon County | 61 | $63,034 |
| Winterset Comm School District | Madison County | 116 | $63,018 |
| Decorah Community School District | Winneshiek County | 121 | $62,969 |
| Okoboji Comm School District | Dickinson County | 90 | $62,953 |
| West Liberty Comm School District | Muscatine County | 97 | $62,939 |
| Underwood Comm School District | Pottawattamie County | 55 | $62,936 |
| Clear Lake Comm School District | Cerro Gordo County | 98 | $62,673 |
| Brooklyn-Guernsey-Malcom Comm School District | Poweshiek County | 43 | $62,465 |
| Iowa Falls Comm School District | Hardin County | 97 | $62,455 |
| West Marshall Comm School District | Marshall County | 66 | $62,436 |
| Williamsburg Comm School District | Iowa County | 91 | $62,429 |
| Nodaway Valley Comm School District | Adair County | 49 | $62,366 |
| North Cedar Comm School District | Cedar County | 53 | $62,356 |
| Colfax-Mingo Comm School District | Jasper County | 58 | $62,327 |
| New Hampton Comm School District | Chickasaw County | 77 | $62,313 |
| North Butler Comm School District | Butler County | 49 | $62,300 |
| Western Dubuque Comm School District | Dubuque County | 266 | $62,108 |
| Wayne Comm School District | Wayne County | 48 | $62,031 |
| Newton Comm School District | Jasper County | 203 | $61,984 |
| Columbus Comm School District | Louisa County | 56 | $61,816 |
| Clear Creek Amana Comm School District | Johnson County | 214 | $61,788 |
| Louisa-Muscatine Comm School District | Louisa County | 63 | $61,752 |
| Maquoketa Comm School District | Jackson County | 105 | $61,733 |
| Lynnville-Sully Comm School District | Jasper County | 42 | $61,728 |
| AHSTW Comm School District | Pottawattamie County | 59 | $61,670 |
| Riverside Comm School District | Pottawattamie County | 47 | $61,584 |
| Monticello Comm School District | Jones County | 76 | $61,557 |
| East Buchanan Comm School District | Buchanan County | 46 | $61,540 |
| Sidney Comm School District | Fremont County | 37 | $61,488 |
| Greene County Comm School District | Greene County | 96 | $61,440 |
| Maquoketa Valley Comm School District | Delaware County | 51 | $61,416 |
| Central Springs Comm School District | Worth County | 55 | $61,360 |
| Clarinda Comm School District | Page County | 76 | $61,287 |
| South Tama County | Tama County | 103 | $61,276 |
| Perry Comm School District | Dallas County | 134 | $61,244 |
| Northeast Comm School District | Clinton County | 64 | $61,236 |
| Allamakee Comm School District | Allamakee County | 80 | $61,203 |
| Bondurant-Farrar Comm School District | Polk County | 183 | $61,076 |
| Van Buren County Comm School District | Van Buren County | 71 | $61,012 |
| Garner-Hayfield-Ventura Comm School District | Hancock County | 62 | $60,991 |
| Albia Comm School District | Monroe County | 80 | $60,979 |
| Union Comm School District | Black Hawk County | 84 | $60,956 |
| Anamosa Comm School District | Jones County | 89 | $60,948 |
| Danville Comm School District | Des Moines County | 52 | $60,931 |
| Northwood-Kensett Comm School District | Worth County | 44 | $60,759 |
| North Mahaska Comm School District | Mahaska County | 46 | $60,495 |
| Marion Independent School District | Linn County | 174 | $60,374 |
| Charles City Comm School District | Floyd County | 115 | $60,360 |
| Camanche Comm School District | Clinton County | 76 | $60,275 |
| BCLUW Comm School District | Grundy County | 43 | $60,136 |
| Lisbon Comm School District | Linn County | 51 | $60,098 |
| Saydel Comm School District | Polk County | 108 | $60,094 |
| Akron Westfield Comm School District | Plymouth County | 53 | $60,086 |
| West Burlington Ind School District | Des Moines County | 62 | $59,786 |
| South O'Brien Comm School District | O'Brien County | 44 | $59,754 |
| Woodbine Comm School District | Harrison County | 43 | $59,730 |
| Audubon Comm School District | Audubon County | 44 | $59,699 |
| Alta-Aurelia Comm School District | Buena Vista County | 66 | $59,578 |
| Sibley-Ocheyedan Comm School District | Osceola County | 59 | $59,387 |
| Bedford Comm School District | Taylor County | 42 | $59,382 |
| Earlham Comm School District | Madison County | 47 | $59,380 |
| Creston Comm School District | Union County | 109 | $59,259 |
| Tri-Center Comm School District | Pottawattamie County | 55 | $59,225 |
| Oskaloosa Comm School District | Mahaska County | 160 | $59,223 |
| Treynor Comm School District | Pottawattamie County | 52 | $59,174 |
| Missouri Valley Comm School District | Harrison County | 64 | $58,775 |
| Forest City Comm School District | Winnebago County | 90 | $58,610 |
| South Central Calhoun Comm School District | Calhoun County | 77 | $58,347 |
| Alburnett Comm School District | Linn County | 59 | $58,308 |
| Highland Comm School District | Washington County | 44 | $58,307 |
| Grinnell-Newburg Comm School District | Poweshiek County | 113 | $58,206 |
| West Monona Comm School District | Monona County | 47 | $57,831 |
| Tipton Comm School District | Cedar County | 69 | $57,731 |
| Interstate 35 Comm School District | Madison County | 64 | $57,667 |
| Logan-Magnolia Comm School District | Harrison County | 52 | $57,632 |
| Grundy Center Comm School District | Grundy County | 63 | $57,349 |
| PCM Comm School District | Jasper County | 83 | $56,814 |
| West Fork Comm School District | Cerro Gordo County | 57 | $55,981 |
| Woodward-Granger Comm School District | Dallas County | 97 | $55,766 |
| Shenandoah Comm School District | Page County | 77 | $55,655 |
| Central Decatur Comm School District | Decatur County | 51 | $55,612 |
| Central DeWitt School District | Clinton County | 120 | $55,468 |
| Hartley-Melvin-Sanborn Comm School District | O'Brien County | 56 | $55,429 |
| Adel DeSoto Minburn Comm School District | Dallas County | 151 | $55,370 |
| Eldora-New Providence Comm School District | Hardin County | 46 | $55,335 |
| Eddyville-Blakesburg- Fremont CSD | Wapello County | 85 | $55,242 |
| Eagle Grove Comm School District | Wright County | 79 | $55,142 |
| Edgewood-Colesburg Comm School District | Clayton County | 43 | $55,107 |
| Fairfield Comm School District | Jefferson County | 120 | $54,858 |
| Madrid Comm School District | Boone County | 56 | $54,017 |
| Cardinal Comm School District | Wapello County | 80 | $50,651 |
| Waco Comm School District | Henry County | 44 | $50,258 |
| Manson Northwest Webster Comm School District | Calhoun County | 64 | $47,411 |