How is Net Profit Distributed?

In Fiscal Year 2013 the Massachusetts State Lottery returned over $955 million in net profit to the Commonwealth.

Distribution Type
   Arts Lottery local aid
   Mass Cultural Council appropriation
   Mass Council on Compulsive Gambling

All direct local aid is distributed according to a local aid formula established by the state legislature. Funds designated for Arts Lottery, Cultural Council and Council on Compulsive Gambling are not subject to the distribution formula.

Historic Local Aid
Time period Direct local aid Indirect local aid
*
Reflects Governor’s 9C Reduction
**
Reflects legislatively mandated cap. Total Net Profit: $912,010,382.
***
Reflects legislatively mandated cap. Total Net Profit: $936,133,995.
****
Reflects legislatively mandated cap. Total Net Profit: $951,241,006.
*****
Reflects Governor’s 9C reduction of $43,738,002
Fiscal Year 2013 $868,895,803                  $86,905,384
Fiscal Year 2012 $897,703,808       $86,081,832
Fiscal Year 2011 $802,202,721 $85,709,911
Fiscal Year 2010 $859,407,000 $89,303,488
Fiscal Year 2009***** $810,875,000 $92,270,485
Fiscal Year 2008 $935,028,283 $ 91,881,958
Fiscal Year 2007 $920,028,283 $ 91,003,884
Fiscal Year 2006**** $761,378,162 $ 88,910,589
Fiscal Year 2005*** $661,387,162 $ 87,615,715
Fiscal Year 2004** $661,387,162 $ 86,862,019
Fiscal Year 2003* $705,340,354 $ 86,906,870
Fiscal Year 2002 $790,000,000 $109,207,439
Fiscal Year 2001 $769,654,444 $94,810,476
Fiscal Year 2000 $758,655,318 $94,562,837
Fiscal Year 1999 $682,988,000 $126,107,000
Fiscal Year 1998 $602,534,000 $190,021,000
Fiscal Year 1997 $529,455,000 $190,532,000
Fiscal Year 1996 $425,000,000 $219,523,000
Fiscal Year 1995 $391,600,000 $249,941,000
Fiscal Year 1994 $329,000,000 $271,219,000
Fiscal Year 1993 $329,000,000 $203,478,000
Fiscal Year 1992 $305,000,000 $190,021,000
Fiscal Year 1991 $306,000,000 $170,514,000
Formula for Determining Local Aid

The following formula determines the level of funding each town or city receives. Every town gets a percentage of the entitlement based on the total amount distributed.

Calculate Equalized Value…
Town Equalization Valuation = Equalized Value
Per Capita
Town Population
Calculate Town Entitlement…
Equalized Value
Per Capita
× $10.00 × Population
The Town’s Equalized
Valuation Per Capita