

The following cooperatives include all grades (K or 1 through 12) except where indicated in parenthesis.
| Name | Apportionment Formula | SAU# | Date | School Districts |
|---|---|---|---|---|
| Contoocook Valley | Total operating expenses 50% on ADM - 50% on equalized valuation. Trust funds credit to pre-existing district. (Change to formula eff. 7/1/96) | 1 | 1968 | Antrim, Bennington, Dublin, Francestown, Greenfield, Hancock, Peterborough, Sharon, Temple |
| Derry Cooperative | No Apportionment Necessary | 10 | 1952 | Derry Special, Derry Town |
| Dresden (7-12) | Total operating expenses 100% ADM. All NH State Aids credit to Hanover School District . (9/30/75) School Building aid from NH payable to Coop. (Apportionment done by Revenue Administration) | 70 | 1964 | Hanover, NH and Norwich, VT |
| Exeter (7-12) | Total operating expenses 50 % on ADM during the second preceding year and 50 % on enrollment as of October 1 of the preceding year (provided by the SAU). State Aid credit to pre-existing district's share of the total operating budget. Building Aid to be applied to capital expenditure prior to apportionment of costs. | 16 | 1997 | Brentwood, East Kingston, Exeter, Kensington, Newfield, Stratham |
| Fall Mountain Regional | Current operating expenses at the Elementary level based on percent of expenditures by town; capital expenses at the Elementary level shall be apportioned to the town in which the capital costs are incurred. All expenses at the High School level based 100% on most current ADM. (Change to formula eff. 7/1/02). | 60 | 1966 | Acworth, Alstead, Charlestown, Langdon, Walpole |
| Gorham, Randolph, Shelburne | Current operating expenses 95% on three year average ADM - 50% on three year average equalized valuation. Capital expenses 100% on three year average equalized valuation. Building Aid to be applied to capital expenditure prior to apportionment of costs. | 20 | 2006 | Gorham, Randolph, Shelburne |
| Goshen-Lempster Cooperative | Current operating expenses 50% on ADM - 50% on equalized valuation. Capital expenses 100% on equalized valuation. All aid (except Adequacy Aid, by law) credit to cooperative. | 71 | 1954 | Goshen, Lempster |
| Governor Wentworth Regional | Total operating expenses 75% on ADM - 25% on equalized valuation. Adequacy Aid credit to pre-existing districts. | 49 | 1964 | Brookfield, Effingham, New Durham, Ossipee, Tuftonboro, Wolfeboro |
| Haverhill Cooperative | No Apportionment Necessary | 23 | 1969 | Haverhill, Woodsville |
| Hillsboro-Deering Cooperative | Total operating expenses - 50% ADM - 50% equalized valuation. (Change to formula (eff. 7/1/98). | 34 | 1954 | Deering, Hillsboro |
| Hollis/Brookline Cooperative (7-12) | Total operating expense 100% on ADM of Grades 7-12. Adequacy Aid credit to pre-existing district. | 41 | 1989 (Amended 2004)(2007) | Brookline, Hollis |
| Inter-Lakes Cooperative | Total operating expenses 50% ADM and 50% equalized valuation. | 2 | 1954 | Center Harbor, Meredith, Sandwich |
| Jaffrey-Rindge Cooperative | Total operating expenses - 50% on ADM - 50% on equalized valuation. Credit to pre-existing districts - Adequacy Aid and Trust funds. Credit to cooperative - Building Aid and all other aids. | 47 | 1970 | Jaffrey, Rindge |
| John Stark Regional (9-12) | Total operating expenses - 50% on ADM - 50% on equalized valuation. Trust funds to pre-existing districts. | 24 | 1987 | Henniker, Weare |
| Kearsarge Regional | Total operating expenses 60% ADM - 40% equalized valuation (eff. 7/1/95). Adequacy Aid credit to pre-existing districts. Trust funds credit to pre-existing districts. All other aids credit to cooperative. | 65 | 1967 | Bradford, Newbury, New London, Springfield, Sutton, Warner, Wilmot |
| Lincoln-Woodstock Cooperative | Total operating expenses 50% on ADM - 50% on equalized valuation. Adequacy Aid credit to pre-existing districts (1988). | 68 | 1962 | Lincoln, Woodstock |
| Lisbon Regional | Total operating expenses - 80% on 3-year average ADM - 20% on 3-year average equalized valuation (eff. 7/1/99). | 35 | 1969 | Lisbon Special, Lisbon Town, Lyman |
| Mascenic Regional | (4/2104) Current operating expenses 75% on ADM and 25% on equalized valuation. Capital expenses 50% on ADM - 50% on equalized valuation. Adequacy Aid credit to pre-existing districts. Building Aid applied to capital costs. All other aids credit to cooperative. | 87 | 1968 | Greenville, New Ipswich |
| Mascoma Valley Regional | 100% ADM (7/1/85) | 62 | 1963 | Canaan, Dorchester, Enfield, Grafton, Orange |
| Merrimack Valley Regional | Current operating expenses 100% on ADM. Capital expenses 100% on equalized valuation. Flood control credit to pre-existing district. Building Aid credit to cooperative to reduce capital expenses. Trust fund credit to pre-existing districts. | 46 | 1966 | Boscawen, Loudon, Penacook, Salisbury, Webster |
| Monadnock Regional | Operating expenses 50% on ADM - 50% on equalized valuation - Capital expenses 100% on equalized valuation. Adequacy Aid and special receipts (dam & trust funds) credit to pre-existing districts (eff. 7/1/2003). | 38 | 1962 | Fitzwilliam, Gilsum, Richmond, Roxbury, Sullivan, Swanzey, Troy |
| Newfound Area | Operating and capital expenses - 100% on ADM. Transportation expenses based on ADM transported per town. Adequacy Aid credit to pre-existing districts. (3/1/75 ) | 4 | 1963 | Alexandria, Bridgewater, Bristol, Danbury, Groton, Hebron, New Hampton |
| Oyster River Cooperative | Total operating budget 50% on ADM - 50% on equalized valuation. Adequacy Aid credit to pre-existing districts (eff. 7/1/63). | 5 | 1954 | Durham, Lee, Madbury |
| Pemi-Baker Regional (9-12) | The capital and operating expenses shall be apportioned 50% on ADM during three preceding years - 50% on equalized valuation of three most recent years. State Building Aid shall be applied to reduce capital expenses prior to apportionment. All other aids and trust funds credit to pre-existing districts. | 48 | 1989 | Ashland, Campton, Holderness, Plymouth, Rumney, Thornton, Wentworth |
| Profile (7-12) | Current operating expenses - 80% on the ADM of pupils in grades 7-12 during 2nd preceding fiscal year - 20% on equalized valuation. Capital expenses - 100% on equalized valuation. Lafayette Regional share apportioned on basis of existing articles of agreement of Lafayette Regional School District . Adequacy Aid credit to pre-existing districts. National Forest Reserve, trust funds and scholarships credit to pre-existing districts (Change eff. 7/1/2006 ). | 35 | 1975 | Bethlehem, Easton, Franconia, Sugar Hill |
| Rivendell | Interstate School District (A Vermont School District.) 100% ADM for first 40 days of previous year. | 78 | 1998 | Orford, NH and Fairlee, W. Fairlee, & Vershire VT |
| Sanborn Regional | Current operating expenses 100% on ADM. Capital expenses 100% on ADM plus growth over a 5-year period. Adequacy Aid credit to pre-existing districts. Building aid credit to cooperative to reduce capital expense. All other aid credit to cooperative to reduce current expense. | 17 | 1966 | Kingston, Newton |
| Shaker Regional | Total capital and operating expenses 50% on ADM - 50% on equalized valuation. Adequacy Aid and Trust funds credit to pre-existing districts. | 80 | 1971 | Belmont, Canterbury |
| Souhegan Regional (9-12) | Total capital and operating expenses 50% on ADM - 50% on equalized valuation. Adequacy Aid credit to pre-existing districts. Building Aid shall be applied to reduce the capital expenditure prior to apportionment of costs. | 39 | 1993 | Amherst, Mont Vernon |
| Timberlane Regional | Current operating expenses 100% on ADM. Capital expenses 100% on equalized valuation. Adequacy Aid credit to pre-existing districts. Building Aid credit to cooperative to reduce capital expenses. | 55 | 1965 | Atkinson, Danville, Plaistow, Sandown |
| White Mountains Regional | 60% of total operating expenses on ADM. 40% of total operating expense on equalized valuation. Adequacy aid credit to pre-existing districts. | 36 | 1964 | Carroll, Dalton, Jefferson, Lancaster, Whitefield |
| Wilton-Lyndeborough (K-12) | 63 | 1969 |
Lyndeborough, Wilton | |
| Winnacunnet Cooperative (9-12) | Current operating expenses 50% on ADM - 50% on equalized valuation. Capital expenses 100% on equalized valuation. Adequacy Aid credit to pre-existing districts. | 21 | 1958 | Hampton, Hampton Falls, North Hampton, Seabrook |
| Winnisquam Regional | Total operating and capital expenses as follows: Fixed percentages for three years (see below). In 2009-2010, total operating expenses 70% on ADM - 30% on equalized valuation (Change eff. 7/1/2005). | 59 | 1966 | Northfield, Sanbornton, Tilton |