SAU 104 is a single-district SAU that provides superintendent services for the Rollinsford School District.  Located in the seacoast area of New Hampshire, the Rollinsford School District includes Rollinsford Grade School, a K-6 elementary school and, through a partnership with Maine School Administrative District  (MSAD) 35 in South Berwick, Maine, Rollinsford students in grade 7-12 attend school in the Marshwood School District.