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Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2008–09 (Fiscal Year 2009) First Look

NCES 2012-313

U . S . D E PA R T M E N T O F E D U C AT I O N

Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2008–09 (Fiscal Year 2009) First Look

NOVEMBER 2011

Stephen Q. Cornman National Center for Education Statistics

Amber M. Noel Education Statistics Services Institute– American Institutes for Research

NCES 2012-313

U.S. DEPARTMENT OF EDUCATION

U.S. Department of Education Arne Duncan Secretary Institute of Education Sciences John Q. Easton Director National Center for Education Statistics Jack Buckley Commissioner Elementary/Secondary & Libraries Studies Division Jeffrey A. Owings Associate Commissioner The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and reporting data related to education in the United States and other nations. It fulfills a congressional mandate to collect, collate, analyze, and report full and complete statistics on the condition of education in the United States; conduct and publish reports and specialized analyses of the meaning and significance of such statistics; assist state and local education agencies in improving their statistical systems; and review and report on education activities in foreign countries. NCES activities are designed to address high-priority education data needs; provide consistent, reliable, complete, and accurate indicators of education status and trends; and report timely, useful, and high-quality data to the U.S. Department of Education, the Congress, the states, other education policymakers, practitioners, data users, and the general public. Unless specifically noted, all information contained herein is in the public domain. We strive to make our products available in a variety of formats and in language that is appropriate to a variety of audiences. You, as our customer, are the best judge of our success in communicating information effectively. If you have any comments or suggestions about this or any other NCES product or report, we would like to hear from you. Please direct your comments to

NCES, IES, U.S. Department of Education 1990 K Street NW Washington, DC 20016-5651

November 2011 The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products address is http://nces.ed.gov/pubsearch. This publication is only available online. To download, view, and print the report as a PDF file, go to the NCES Publications and Products address shown above. This report was prepared in part under Contract No. ED-05-CO0044 with Education Statistics Services Institute – American Institutes for Research. Mention of trade names, commercial products, or organizations does not imply endorsement by the U.S. Government. Suggested Citation Cornman, S.Q., and Noel, A.M. (2011). Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2008–09 (Fiscal Year 2009) (NCES 2012-313). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved [date] from http://nces.ed.gov/pubsearch. Content Contact Stephen Q. Cornman (202) 502-7338 [email protected]

Acknowledgments The authors would like to thank all of the professionals in state and local education agencies who track, record, and report the data used in this report. Particular thanks are owed to the state Common Core of Data (CCD) coordinators, whose efforts make the CCD program possible.

iii

Contents Page

Acknowledgments ..................................................................................................................................... iii List of Tables ..............................................................................................................................................v Introduction .................................................................................................................................................1 Selected Findings: Fiscal Year 2009 ...........................................................................................................2 References and Related Data Files .............................................................................................................4 Appendix A: Methodology and Technical Notes .....................................................................................16 Appendix B: Common Core of Data Glossary .........................................................................................19

iv

List of Tables Table

Page

1. Total revenues per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public elementary and secondary regular school districts, by state: Fiscal year 2009 .......................................................................................................5 2. Amount and percentage change of median inflation-adjusted total revenues per pupil and current expenditures per pupil for public elementary and secondary regular school districts, by year and state: Fiscal years 2008 and 2009 .........................................................................................................6 3. Median expenditures per pupil and median payments per pupil to other districts, private schools, and charter schools for public elementary and secondary regular school districts, by type of expenditure and state: Fiscal year 2009 ................................................................................................7 4. Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public elementary and secondary regular school districts, by state: Fiscal year 2009 ............................................................................................8 5. Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and number and percentage of unified school districts and students for public elementary and secondary unified school districts, by state: Fiscal year 2009 ....................................9 6. Median current expenditures per pupil and numbers of districts and students for the 25 states that reported both public elementary and secondary regular noncharter school districts and independent charter school districts, by district type and state: Fiscal year 2009 ...................................................10 7. Expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints and federal range ratio for the 25 states that reported both public elementary and secondary regular noncharter school districts and independent charter school districts, by district type and type of expenditure: Fiscal year 2009 ..................................................................................................................................11 8. Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 ..................................................................................................................................12 9. Federal revenues received by local education agencies for public elementary and secondary education, by program and state: Fiscal year 2009 .............................................................................15

v

Introduction This report presents data from the School District Finance Survey (F-33) of the Common Core of Data (CCD) survey system for school year (SY) 2008–09 (fiscal year [FY] 2009). The F-33 is a district-level financial survey that consists of data submitted annually to the National Center for Education Statistics (NCES) and the Governments Division of the U.S. Census Bureau (Census) by state education agencies (SEAs) in the 50 states and the District of Columbia. The purpose of this report is to introduce new data through the presentation of tables containing descriptive information; therefore, the selected findings chosen for this report demonstrate the range of information available when using the CCD. The selected findings do not represent a complete review of all observed differences in the data and are not meant to emphasize any particular issue. The F-33 is part of the CCD surveys that collect administrative records data from SEAs. The Governments Division of Census cosponsors the F-33 with NCES and conducts the data collection. All 50 states and the District of Columbia provided data for FY 09. All financial transactions associated with assets, expenditures, revenues, and indebtedness are accounted for, including revenues from federal, state, and local sources and expenditures in categories such as instruction and instruction-related activities, student support services, administration, operation, capital outlay, and debt services. SEAs report financial data for a variety of types of local education agencies. This report focuses on regular public school districts and independent charter school districts. 1 However, the corresponding data file used to create this report also includes agencies whose only function is to collect and allocate funds or to provide certain administrative services for a group of districts. Tables 1 through 5 in this report include all regular school districts reported by SEAs with student counts greater than zero and that are listed in the CCD Local Education Agency Universe Survey file for SY 2008–09. There were 15,381 such districts in FY 09. Tables 6 and 7 include the regular noncharter school districts data with the independent charter school districts data. Table 8 presents the revenues and current expenditures of the 100 largest school districts according to the size of their student enrollment, as reported in the F-33. Table 9, the federal revenues table, includes all LEAs reported in the F-33. Please see Appendix A: Methodology and Technical Notes for more information about survey content and methodology. Appendix B is a glossary of key CCD terms used in this report. More information about CCD surveys and products is available at http://nces.ed.gov/ccd.

1

In this report, regular school districts exclude districts that administer only vocational and special education schools and independent charter schools. Education service agencies and other agencies that do not operate schools are also excluded from regular school districts in this report. Regular school districts may operate charter schools in addition to noncharter schools. Independent charter school districts operate only charter schools. The definitions of regular school district, independent charter school district, and charter school can be found in Appendix B: Common Core of Data Glossary.

1

Selected Findings: Fiscal Year 2009 •

Regular school districts had median total revenues per pupil of $11,620 in fiscal year (FY) 2009 (table 1). The federal range ratio 2 was 1.9, which indicates that the magnitude of the difference between total revenues per pupil at the 5th ($8,323) and 95th ($23,971) percentiles of districts was approximately 190 percent of the value at the 5th percentile.

•

Adjusting for inflation, median per pupil revenues decreased by 1 percent or more in 13 states and increased by 1 percent or more in 27 states from FY 08 to FY 09 in regular school districts (table 2).

•

For regular school districts, median current expenditures per pupil were $9,791 in FY 09 (table 3). Median current expenditures per pupil on instruction and instruction-related activities in regular school districts were $6,275.

•

Adjusting for inflation, median per pupil current expenditures for regular school districts decreased by 1 percent or more in 6 states and increased by 1 percent or more in 38 states from FY 08 to FY 09 (table 2).

•

In FY 09, 5 percent of regular school districts in the United States had current expenditures per pupil of $7,355 or less, while 5 percent had current expenditures per pupil of $19,103 or more, with a federal range ratio of 1.6 (table 4).

•

In FY 09, 78 percent of regular school districts were unified school districts, providing both elementary and secondary education services and instruction (table 5). Unified districts had median current expenditures per pupil of $9,571, with a federal range ratio of 1.4.

•

Table 6 compares median current expenditures for the regular noncharter school districts (i.e., districts which do not contain any charter schools) and independent charter school districts in the 25 states that have such districts. In these states, median current expenditures per pupil ranged from $6,906 in Utah to $16,408 in the District of Columbia for regular noncharter school districts in FY 09 (table 6). Median current expenditures per pupil ranged from $4,492 in South Carolina to $14,767 in the District of Columbia for independent charter school districts in the same set of states.

•

In the 25 states that had both independent charter school districts and regular noncharter school districts (i.e., districts which do not contain any charter schools), independent charter school districts had a larger federal range ratio for spending compared to regular noncharter school districts in FY 09 for the four expenditure categories3 for which the federal range ratio could be calculated (table 7). For example, the federal range ratio for

2

The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile and the district at the 5th percentile divided by the amount per pupil for the district at the 5th percentile. More information about the federal range ratio can be found in Appendix A: Methodology and Technical Notes and in Appendix B: Common Core of Data Glossary. 3 These four expenditure categories include total expenditures, total current expenditures, instruction and instruction-related expenditures, and support services expenditures. Total expenditures do not include payments to private schools and charter schools. Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools.

2

total expenditures per pupil was 1.7 for regular noncharter school districts and 2.3 for independent charter school districts in these 25 states. •

In FY 09, current expenditures per pupil in the 100 largest public school districts ranged from a low of $5,658 in Alpine School District, Utah, to a high of $19,146 in New York City School District, New York (table 8).

•

In FY 09, local education agencies received approximately $57 billion from the federal government for public elementary and secondary education (table 9).

3

References and Related Data Files References Berne, R., and Stiefel, L. (1984). The Measurement of Equity in School Finance: Conceptual, Methodological, and Empirical Dimensions. Baltimore, MD: Johns Hopkins University Press. Hussar, W., and Sonnenberg, W. (2000). Trends in Disparities in School District Level Expenditures per Pupil (NCES 2000-020). National Center for Education Statistics, U.S. Department of Education. Washington, DC. Parish, T.B., Matsumoto, C.S., and Fowler, W.J. (1995). Disparities in Public School District Spending 1989–90 (NCES 95-300). National Center for Education Statistics, U.S. Department of Education. Washington, DC. Related Data Files Data files for all Common Core of Data (CCD) surveys used in this report may be found on the CCD data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp.

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Table 1.—Total revenues per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public Table 1.—elementary and secondary regular school districts, by state: Fiscal year 2009 Total revenues per pupil Number of Number of Federal State United States

th

th

5 percentile

Median

95 percentile

range ratio

1

districts

students

2

$8,323

$11,620

$23,971

1.9

13,500

48,124,232

Alabama Alaska Arizona Arkansas California

8,395 12,662 7,107 8,279 8,591

9,331 26,070 9,886 9,522 10,532

12,053 45,402 22,220 12,453 23,788

0.4 2.6 2.1 0.5 1.8

132 53 223 245 952

745,668 130,236 981,277 474,423 6,152,099

Colorado Connecticut Delaware District of Columbia Florida

8,633 13,642 11,059 † 8,773

11,353 16,650 13,815 18,069 9,733

21,472 25,129 22,245 † 12,911

1.5 0.8 1.0 † 0.5

181 166 16 1 67

812,368 539,250 110,010 44,331 2,623,067

Georgia Hawaii Idaho Illinois Indiana

8,748 † 7,066 8,655 10,197

10,354 14,987 8,996 10,920 11,743

14,399 † 18,462 18,557 15,265

0.6 † 1.6 1.1 0.5

180 1 115 867 292

1,649,598 179,478 267,951 2,117,291 1,028,259

Iowa Kansas Kentucky Louisiana Maine

9,788 10,145 8,690 9,148 10,165

11,304 12,355 9,926 11,094 14,198

17,572 18,877 12,306 22,744 21,969

0.8 0.9 0.4 1.5 1.2

362 292 174 72 223

487,559 470,160 669,858 664,481 187,372

Maryland Massachusetts Michigan Minnesota Mississippi

13,502 12,130 8,809 9,589 7,682

15,181 15,420 10,090 11,409 8,955

18,007 24,847 14,844 15,323 12,035

0.3 1.0 0.7 0.6 0.6

24 302 551 339 152

843,781 906,603 1,537,515 800,776 491,194

Missouri Montana Nebraska Nevada New Hampshire

7,683 7,994 10,138 9,901 11,572

9,434 12,771 12,934 11,643 15,168

15,138 33,000 20,113 80,205 23,579

1.0 3.1 1.0 7.1 1.0

521 419 254 17 162

893,807 141,782 292,161 430,985 197,024

New Jersey New Mexico New York North Carolina North Dakota

14,321 10,045 15,238 8,436 9,448

17,655 14,005 19,811 10,106 12,871

29,671 27,644 36,993 14,086 28,455

1.1 1.8 1.4 0.7 2.0

549 89 693 116 183

1,330,437 328,737 2,699,470 1,452,139 94,653

Ohio Oklahoma Oregon Pennsylvania Rhode Island

8,869 7,346 8,924 11,113 12,782

10,572 8,992 10,735 13,527 15,698

17,650 13,745 24,340 18,720 26,327

1.0 0.9 1.7 0.7 1.1

612 534 192 500 36

1,729,072 644,549 560,321 1,687,145 141,521

8,668 8,494 7,024 8,775 7,121

10,444 10,423 8,097 10,892 8,929

13,968 16,239 9,962 24,712 15,669

0.6 0.9 0.4 1.8 1.2

85 157 135 1,030 40

714,290 126,624 971,484 4,646,668 532,433

31,780 16,583 29,281 13,399 17,034 37,843

1.6 0.7 2.1 0.4 0.5 1.5

238 132 295 55 426 48

87,440 1,235,064 1,035,907 281,908 867,035 86,971

South Carolina South Dakota Tennessee Texas Utah

Vermont 16,278 12,226 Virginia 11,418 9,683 Washington 11,503 9,399 West Virginia 10,783 9,388 Wisconsin 12,629 11,131 Wyoming 19,673 15,137 † Not applicable. The District of Columbia and Hawaii consist of one school district each. 1

th

th

The federal range ratio is the difference between the amount per pupil of the district at the 95 percentile and the district at the 5 percentile divided by the amount th per pupil for the district at the 5 percentile. 2 The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.

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Table 2.—Amount and percentage change of median inflation-adjusted total revenues per pupil and current expenditures per pupil for public elementary and secondary regular school Table 2.—districts, by year and state: Fiscal years 2008 and 2009 | State United States

Median inflation-adjusted total revenues per pupil Fiscal year 2008 Fiscal year 2009 Percentage (in 2009 dollars) change (in 2009 dollars)2 $11,620 $11,417 1.8

Median inflation-adjusted current expenditures1 per pupil Fiscal year 2008 Fiscal year 2009 Percentage (in 2009 dollars) change (in 2009 dollars)2 $9,642 $9,791 1.6


10,307 26,361 10,351 9,279 10,749

9,331 26,070 9,886 9,522 10,532

-9.5 -1.1 -4.5 2.6 -2.0

9,166 22,034 8,762 8,233 9,141

8,796 24,751 8,759 8,307 8,825

-4.0 12.3 # 0.9 -3.5

Colorado Connecticut Delaware District of Columbia3 Florida

11,005 15,964 13,640 21,334 10,916

11,353 16,650 13,815 18,069 9,733

3.2 4.3 1.3 -15.3 -10.8

9,079 13,532 11,781 14,799 9,050

9,355 14,191 11,671 16,408 8,690

3.0 4.9 -0.9 10.9 -4.0

Georgia Hawaii3 Idaho Illinois Indiana

10,868 14,326 8,981 10,234 10,182

10,354 14,987 8,996 10,920 11,743

-4.7 4.6 0.2 6.7 15.3

9,732 11,965 7,891 8,851 8,438

9,380 12,400 8,221 9,260 8,612

-3.6 3.6 4.2 4.6 2.1


10,940 12,111 9,864 10,639 13,586

11,304 12,355 9,926 11,094 14,198

3.3 2.0 0.6 4.3 4.5

8,649 10,397 8,700 9,615 12,044

8,887 10,718 8,711 10,188 12,426

2.8 3.1 0.1 6.0 3.2


14,672 14,781 9,981 11,385 8,994

15,181 15,420 10,090 11,409 8,955

3.5 4.3 1.1 0.2 -0.4

12,204 12,593 8,664 9,233 8,226

12,569 13,106 8,802 9,553 8,206

3.0 4.1 1.6 3.5 -0.2


9,322 13,105 12,250 11,191 16,071

9,434 12,771 12,934 11,643 15,168

1.2 -2.5 5.6 4.0 -5.6

8,569 11,091 10,336 10,233 12,906

8,710 11,857 10,832 10,618 12,166

1.6 6.9 4.8 3.8 -5.7


17,740 14,104 18,758 9,786 12,380

17,655 14,005 19,811 10,106 12,871

-0.5 -0.7 5.6 3.3 4.0

15,329 11,568 16,409 8,532 10,489

14,947 11,976 16,939 8,873 10,912

-2.5 3.5 3.2 4.0 4.0


10,516 8,764 10,805 13,221 15,586

10,572 8,992 10,735 13,527 15,698

0.5 2.6 -0.7 2.3 0.7

8,616 8,135 9,621 10,372 14,090

8,712 8,367 9,783 10,666 14,067

1.1 2.8 1.7 2.8 -0.2


10,641 10,533 8,043 10,804 8,615

10,444 10,423 8,097 10,892 8,929

-1.9 -1.0 0.7 0.8 3.6

9,239 8,930 7,322 9,086 6,524

9,270 9,147 7,505 9,208 6,906

0.3 2.4 2.5 1.3 5.9

22,092 Vermont 16,278 -26.3 13,050 13,500 3.4 Virginia 11,213 11,418 1.8 9,822 1.8 10,002 Washington 10,990 11,503 4.7 9,334 9,792 4.9 West Virginia 10,483 10,783 2.9 9,998 10,485 4.9 12,407 Wisconsin 12,629 1.8 10,484 10,688 2.0 Wyoming 20,538 19,673 -4.2 15,065 15,719 4.3 # Rounds to zero. 1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 2

Data have been adjusted to fiscal year 2009 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. Both the District of Columbia and Hawaii have only one school district each. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "School District Finance Survey (F-33)," fiscal year 2008, Version 1a and fiscal year 2009, Version 1a; Digest of Education Statistics: 2009, retrieved July 11, 2011, from http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list.

3

6

Table 3.—Median expenditures per pupil and median payments per pupil to other districts, private schools, and charter schools for public elementary and secondary regular Table 3.—school districts, by type of expenditure and state: Fiscal year 2009 Median expenditures per pupil Other Median payments Current expenditures programs4 and per pupil to other payments to Interest Instruction and districts, private state and local on long- schools, and charter Total instructionCapital governments term debt related schools Total1 outlay3 current2 State United States

$11,282

$9,791

$6,275

$488

$25

$177

$114


9,887 28,125 10,647 9,562 10,072

8,796 24,751 8,759 8,307 8,825

5,446 13,781 5,005 5,462 5,768

743 1,237 745 377 495

146 4 0 268 21

145 0 163 208 133

12 0 0 11 60

Colorado Connecticut Delaware

11,023 15,527 13,319 18,167 10,177

9,355 14,191 11,671 16,408 8,690

5,783 8,966 7,126 8,767 5,643

741 294 1,579 1,489 1,254

34 20 6 270 114

245 225 162 0 116

109 558 386 0 0

Hawaii5 Idaho Illinois Indiana

10,987 12,919 8,654 10,310 9,709

9,380 12,399 8,221 9,260 8,612

6,376 8,221 5,101 5,675 5,326

1,052 382 270 464 686

0 137 0 2 13

95 0 140 159 195

7 0 0 432 282


9,972 11,987 9,855 11,172 13,626

8,887 10,718 8,711 10,188 12,426

6,026 6,983 5,555 6,671 7,723

805 813 611 572 163

0 0 103 21 24

139 137 226 123 47

506 11 0 3 446


14,959 14,403 9,810 11,317 8,995

12,569 13,106 8,802 9,553 8,206

8,258 8,928 5,727 6,471 5,204

1,284 165 265 718 419

29 0 65 386 16

120 277 392 290 87

165 1,032 30 194 0


9,881 12,796 12,304 11,273 13,206

8,710 11,857 10,832 10,618 12,166

5,727 7,257 7,298 6,407 7,868

451 313 764 1,373 264

101 0 0 63 0

125 0 69 250 115

78 35 25 0 821


16,386 14,195 19,607 9,936 11,930

14,947 11,976 16,939 8,873 10,912

9,255 6,839 11,588 5,878 6,449

320 1,535 1,005 441 700

51 0 64 21 0

267 132 436 225 0

779 9 203 17 594


9,910 8,947 11,222 12,203 15,902

8,712 8,367 9,783 10,666 14,067

5,537 4,879 6,095 6,857 8,697

356 292 236 336 151

138 0 4 43 116

148 17 196 470 154

152 0 29 832 792


10,959 9,860 8,195 11,411 9,346

9,270 9,147 7,505 9,208 6,906

5,931 5,634 5,181 5,885 4,763

640 387 316 856 1,231

61 0 71 14 226

257 96 133 307 177

19 32 # 60 0

Vermont Virginia Washington West Virginia Wisconsin Wyoming # Rounds to zero.

14,452 11,072 11,192 11,011 11,752 19,196

13,500 10,002 9,792 10,485 10,688 15,719

8,848 6,719 6,293 6,677 6,985 9,952

247 545 476 315 307 3,527

0 10 4 40 214 1

56 149 167 0 251 0

1,965 102 3 # 281 29

District of Columbia5 Florida Georgia

1

Total expenditures do not include payments to private schools and charter schools. Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 3 Capital outlay expenditures are those for school construction, property, and equipment. 4 Other programs include community services, adult education, and community colleges. 5 The District of Columbia and Hawaii consist of only one school district each. NOTE: Median expenditures are reported for each data item, so details do not sum to totals. Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a. 2

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Table 4.—Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public Table 4.—elementary and secondary regular school districts, by state: Fiscal year 2009 Current expenditures1 per pupil State United States

th

5 percentile

Median

95th percentile

Federal

Number of

Number of

range ratio2

districts

students3

$7,355

$9,791

$19,103

1.6

13,500

48,124,232


7,745 12,513 6,593 7,261 7,287

8,796 24,751 8,759 8,307 8,825

10,690 41,916 19,360 10,881 17,918

0.4 2.3 1.9 0.5 1.5

132 53 223 245 952

745,668 130,236 981,277 474,423 6,152,099


7,453 12,054 9,838 † 7,866

9,355 14,191 11,671 16,408 8,690

16,620 19,203 15,420 † 10,790

1.2 0.6 0.6 † 0.4

181 166 16 1 67

812,368 539,250 110,010 44,331 2,623,067


8,388 † 6,010 7,053 7,491

9,380 12,399 8,221 9,260 8,612

12,166 † 16,226 14,631 10,879

0.5 † 1.7 1.1 0.5

180 1 115 867 292

1,649,598 179,478 267,951 2,117,291 1,028,259


7,774 8,397 7,548 8,539 7,414

8,887 10,718 8,711 10,188 12,426

13,125 15,112 11,039 15,009 19,867

0.7 0.8 0.5 0.8 1.7

362 292 174 72 223

487,559 470,160 669,858 664,481 187,372


11,408 10,272 7,859 7,760 6,900

12,569 13,106 8,802 9,553 8,206

15,447 21,305 12,788 14,309 11,312

0.4 1.1 0.6 0.8 0.6

24 302 551 339 152

843,781 906,603 1,537,515 800,776 491,194


7,150 7,351 8,467 8,120 7,602

8,710 11,857 10,832 10,618 12,166

13,600 29,077 16,403 33,815 18,305

0.9 3.0 0.9 3.2 1.4

521 419 254 17 162

893,807 141,782 292,161 430,985 197,024


12,113 8,480 13,104 7,754 7,893

14,947 11,976 16,939 8,873 10,912

21,458 24,398 30,478 11,695 24,182

0.8 1.9 1.3 0.5 2.1

549 89 693 116 183

1,330,437 328,737 2,699,470 1,452,139 94,653


7,516 6,490 8,091 8,914 11,349

8,712 8,367 9,783 10,666 14,067

12,193 12,733 23,019 14,709 18,723

0.6 1.0 1.8 0.7 0.6

612 534 192 500 36

1,729,072 644,549 560,321 1,687,145 141,521

7,799 7,006 6,394 7,487 5,889

9,270 9,147 7,505 9,208 6,906

12,397 13,891 8,964 14,901 13,674

0.6 1.0 0.4 1.0 1.3

85 157 135 1,030 40

714,290 126,624 971,484 4,646,668 532,433

18,677 13,423 24,700 11,788 14,058 29,358

0.9 0.5 2.0 0.3 0.5 1.2

238 132 295 55 426 48

87,440 1,235,064 1,035,907 281,908 867,035 86,971


Vermont 9,707 13,500 Virginia 8,983 10,002 Washington 8,246 9,792 West Virginia 9,185 10,485 Wisconsin 9,350 10,688 Wyoming 13,199 15,719 † Not applicable. The District of Columbia and Hawaii consist of one school district each.

1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 2 The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile of current expenditures per pupil and the district at the 5th percentile divided by the amount per pupil for the district at the 5th percentile. 3

The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.

8

Table 5.—Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and number and percentage of unified school Table 5.—districts and students for public elementary and secondary unified school districts, by state: Fiscal year 2009 Current expenditures1 per pupil

$17,766

ratio2 1.4

Number of unified school districts3 10,528

8,796 24,751 8,279 8,307 8,705

10,690 41,916 17,249 10,881 14,876

0.4 2.3 1.6 0.5 1.0

132 53 100 245 388

100.0 100.0 44.8 100.0 40.8

745,668 130,236 620,957 474,423 4,614,868

100.0 100.0 63.3 100.0 75.0

7,397 12,054 9,838 † 7,866

9,301 13,696 11,671 16,408 8,690

16,414 18,252 15,420 † 10,790

1.2 0.5 0.6 † 0.4

179 115 16 1 67

98.9 69.3 100.0 100.0 100.0

812,222 507,019 110,010 44,331 2,623,067

100.0 94.0 100.0 100.0 100.0


8,375 † 6,010 7,162 7,491

9,375 12,399 7,984 8,777 8,616

12,016 † 14,077 12,037 10,879

0.4 † 1.3 0.7 0.5

178 1 109 391 291

98.9 100.0 94.8 45.1 99.7

1,648,985 179,478 267,820 1,338,719 1,028,012

100.0 100.0 100.0 63.2 100.0


7,724 8,397 7,548 8,539 9,995

8,783 10,691 8,702 10,188 13,122

11,305 13,972 10,447 15,009 20,767

0.5 0.7 0.4 0.8 1.1

332 287 169 72 113

91.7 98.3 97.1 100.0 50.7

481,598 469,895 668,179 664,481 159,928

98.8 99.9 99.7 100.0 85.4


11,408 10,594 7,883 7,831 6,900

12,569 12,789 8,769 9,569 8,167

15,447 17,968 11,966 14,059 10,740

0.4 0.7 0.5 0.8 0.6

24 213 521 324 148

100.0 70.5 94.6 95.6 97.4

843,781 845,911 1,536,075 798,312 490,008

100.0 93.3 99.9 99.7 99.8


7,096 7,878 8,467 8,120 10,435

8,586 13,651 10,832 10,266 13,144

12,333 30,418 16,403 33,815 19,315

0.7 2.9 0.9 3.2 0.9

447 51 254 16 66

85.8 12.2 100.0 94.1 40.7

883,181 16,123 292,161 430,918 143,973

98.8 11.4 100.0 100.0 73.1


12,660 8,480 13,090 7,754 7,815

14,751 11,976 16,624 8,873 10,597

21,098 24,398 26,020 11,695 18,326

0.7 1.9 1.0 0.5 1.3

220 89 646 116 149

40.1 100.0 93.2 100.0 81.4

1,000,244 328,737 2,652,621 1,452,139 92,791

75.2 100.0 98.3 100.0 98.0


7,516 6,503 8,013 8,921 11,349

8,712 8,236 9,629 10,654 13,648

12,193 12,514 19,595 14,688 17,543

0.6 0.9 1.4 0.6 0.5

612 426 175 497 32

100.0 79.8 91.1 99.4 88.9

1,729,072 622,457 559,953 1,685,755 139,853

100.0 96.6 99.9 99.9 98.8

0.6 0.9 0.4 0.9 1.3 0.8 0.5 1.3 0.3 0.4 1.2

85 154 122 974 40 37 131 247 55 370 48

100.0 98.1 90.4 94.6 100.0 15.5 99.2 83.7 100.0 86.9 100.0

714,290 126,454 948,580 4,635,837 532,433 32,777 1,234,573 1,026,945 281,908 829,855 86,971

100.0 99.9 97.6 99.8 100.0 37.5 100.0 99.1 100.0 95.7 100.0

th

State

5 percentile

th

$7,378

Median $9,571


7,745 12,513 6,553 7,261 7,293


United States

95 percentile

Federal range

12,397 9,270 7,799 South Carolina 13,216 9,149 7,006 South Dakota 7,485 8,926 Tennessee 6,456 9,131 14,364 Texas 7,487 6,906 13,674 5,889 Utah 16,919 9,434 13,460 Vermont 13,423 10,012 Virginia 8,983 9,680 19,429 8,388 Washington 11,788 9,185 10,485 West Virginia 13,568 10,677 Wisconsin 9,471 15,719 29,358 13,199 Wyoming † Not applicable. The District of Columbia and Hawaii consist of only one unified school district each.

Percentage of districts that are unified3 78.0

Number of students4 in unified school districts3 44,584,584

Percentage of students4 in unified school districts3 92.6

1

Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 2 The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile of current expenditures per pupil and the district at the 5th percentile divided by the amount per pupil for the district at the 5th percentile. 3 Unified school districts are regular school districts that provide both elementary and secondary education services and instruction. 4

The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.

9

Table 6.—Median current expenditures per pupil and numbers of districts and students for the 25 states that reported both public elementary and secondary Table 6.—regular noncharter school districts and independent charter school districts, by district type and state: Fiscal year 2009 Number Number Median current expenditures1 per pupil of Instruction and Student of Total instruction-related support service Administration Operations District type and state students2 districts 3 Regular noncharter school districts $8,673 $5,005 $449 $1,146 $1,967 209 958,824 Arizona 8,309 5,469 370 853 1,596 235 409,856 Arkansas 8,922 5,801 285 1,298 1,539 715 2,771,867 California 9,996 6,117 273 1,654 1,994 134 109,487 Colorado 14,191 8,966 907 1,526 2,733 166 539,250 Connecticut Delaware District of Columbia Georgia Idaho Indiana

11,671 16,408 9,358 8,548 8,612

7,126 8,767 6,349 5,334 5,326

613 1,885 476 333 284

1,339 3,053 965 929 1,061

2,469 2,703 1,590 1,825 1,914

16 1 160 102 292

110,010 44,331 902,889 143,406 1,028,259

Louisiana Massachusetts Michigan Minnesota Missouri

10,180 13,106 8,802 9,553 8,710

6,653 8,928 5,727 6,471 5,727

440 982 324 193 316

1,058 1,075 1,067 955 975

2,176 2,189 1,693 1,853 1,721

67 302 551 339 521

530,964 906,603 1,537,515 800,776 893,807

New Jersey New Mexico North Carolina Ohio Oregon

14,947 13,186 8,873 8,712 10,656

9,255 7,222 5,878 5,537 6,496

1,462 965 439 427 369

1,584 1,628 922 1,119 1,579

2,700 2,816 1,598 1,660 2,199

549 68 116 612 144

1,330,437 129,080 1,452,139 1,729,072 217,682

Pennsylvania Rhode Island South Carolina Texas Utah

10,666 14,067 9,270 9,220 6,906

6,857 8,697 5,895 5,887 4,763

476 1,608 776 325 204

1,077 1,332 994 1,129 718

2,251 2,185 1,697 1,822 1,349

500 34 71 1,016 40

1,687,145 107,127 437,496 4,013,696 532,433

Independent charter school districts Arizona Arkansas California Colorado Connecticut

$6,792 7,003 7,460 6,750 9,855

$3,525 3,819 4,852 3,353 5,698

$179 184 203 192 716

$1,584 1,403 1,214 2,205 2,119

$1,276 1,566 1,184 1,000 1,270

350 17 11 1 21

104,027 4,325 7,779 5,728 8,769

Delaware District of Columbia Georgia Idaho Indiana

9,538 14,767 7,267 6,196 7,124

5,411 6,915 5,368 4,164 4,548

436 — 211 4 176

1,463 — 1,420 832 1,550

2,749 7,029 268 943 1,026

18 52 1 16 14

8,626 23,898 753 7,124 5,405

Louisiana Massachusetts Michigan Minnesota Missouri

11,139 10,828 8,479 9,174 10,687

6,151 7,566 4,350 5,832 5,785

443 763 237 52 194

2,165 1,244 2,055 1,882 1,812

2,168 1,343 1,764 1,381 2,695

32 61 224 152 28

17,677 26,384 103,878 32,676 17,165

New Jersey New Mexico North Carolina Ohio Oregon

13,383 10,196 7,487 8,798 14,263

7,544 6,170 4,963 4,840 8,509

— 868 126 129 82

2,550 2,205 1,639 1,901 2,603

2,777 1,520 569 608 4,097

62 4 96 317 3

19,348 1,106 35,962 85,177 405

10,909 5,984 381 Pennsylvania 12,045 7,379 1,034 Rhode Island 4,492 2,772 72 South Carolina 8,017 4,469 129 Texas 5,856 3,723 160 Utah — Not available. Data are reported in other expenditure data items and are included in the total.

2,214 2,517 1,439 1,612 890

1,942 1,207 208 1,562 780

126 8 1 201 65

72,690 2,047 2,446 102,164 27,117

4

1

Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools.

2

The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. 3 Regular noncharter school districts are school districts that provide instruction and other education services and that do not focus primarily on special education or vocational education. Education service agencies, independent charter school districts, and school districts that have both charter and noncharter schools are also excluded from this category. 4 Independent charter school districts consist solely of one or more charter schools that do not report to another regular school district. NOTE: Median expenditures are reported for each data item, so details do not sum to totals. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero and no charter schools were used in creating the state figures. Independent charter school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” with revenues greater than zero and expenditures greater than zero were included in the charter school analysis; 98.5 percent of charter school districts met these criteria. Only the 25 states that reported independent charter school district data are included in this table. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.

10

Table 7.—Expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints and federal range ratio for the 25 states that reported both public Table 7.—elementary and secondary regular noncharter school districts and independent charter school districts, by district type and type of expenditure: Fiscal Table 7.—year 2009 Expenditures per pupil District type and expenditure type

Federal

5th percentile

Median

95th percentile

range ratio1

$8,205 7,435 4,675 2,335 206 34 0 0 0

$10,977 9,394 6,036 3,295 430 473 26 0 222

$21,844 16,880 10,390 6,821 740 6,087 473 261 1,020

0

101

1,620

1.7 1.3 1.2 1.9 2.6 176.4 † † † †

$5,715 5,413 2,556 1,416 0

$9,146 8,540 4,787 3,682 239

$18,885 17,095 10,184 8,135 819

2

Regular noncharter school districts 3

Total expenditures Total current4 Instruction and instruction-related Support services Other elementary/secondary current Capital outlay5 Other programs6 Payments to state and local governments Interest on long-term debt Payments to other districts, private schools, and charter schools 7

Independent charter school districts Total expenditures3 Total current4 Instruction and instruction-related Support services Other elementary/secondary current

0 60 2,439 Capital outlay5 0 0 409 Other programs6 Payments to state and local governments 0 0 82 Interest on long-term debt 0 0 576 Payments to other districts, private schools, and charter schools 0 0 160 † Not applicable. 1 The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile of expenditures per pupil and the district at the 5th

2.3 2.2 3.0 4.7 † † † † † †

percentile divided by the amount per pupil for the district at the 5th percentile. 2 Regular noncharter school districts are school districts that provide instruction and other education services and that do not focus primarily on special education or vocational education. Education service agencies, independent charter school districts, and school districts that have both charter and noncharter schools are also excluded from this category. 3

Total expenditures do not include payments to private schools and charter schools. Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 5 Capital outlay expenditures are those for school construction, property, and equipment. 6 Other programs include community services, adult education, and community colleges. 7 All associated schools are charter schools. 4

NOTE: Only the 25 states that have reported independent charter school district data are included in this table. Median expenditures are reported for each data item, so details do not sum to totals. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero and no charter schools were used in creating the state figures. Independent charter school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” with revenues greater than zero and expenditures greater than zero were included in the charter school district analysis; 98.5 percent of charter school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.

11

12

Florida Nevada Florida Texas Florida Hawaii Florida

City Of Chicago School District 2993

Miami-Dade County Public School District3

Clark County School District3

Broward County School District3

Houston Independent School District 9123

Hillsborough County School District3

Hawaii Public Schools3

Orange County School Board3

North Carolina California Maryland Florida Tennessee Georgia Florida Maryland

Charlotte-Mecklenburg Schools

San Diego City Unified School District3

Prince Georges County Schools3

Duval County School District3

Memphis City Schools3

Cobb County School District3

Pinellas County School District3

Baltimore County Schools3

New Mexico

Albuquerque Public Schools3

981,690

Texas Maryland Utah Florida

Baltimore City Schools3

Jordan School District

Lee County School District3 See notes at end of table.

Wisconsin

Austin Independent School District 901

Milwaukee City School District

Colorado

3

87,509

California

Long Beach Unified School District3

Jefferson County School District R-13

79,434

81,485

82,266

83,483

85,381

85,946

88,299

Georgia

Fulton County3

89,000

Texas

94,657

95,934

97,577

98,774

99,775

100,685

103,180

106,061

106,747

111,954

122,606

127,977

132,256

135,064

138,443

139,282

157,219

157,352

159,867

169,030

170,757

172,257

179,478

192,007

200,225

256,351

312,761

345,525

421,430

687,534

Northside Independent School District 915

Florida

Michigan

Detroit City School District

Polk County School District

Kentucky

Jefferson County School District

3

Georgia

Dekalb County School District3

Cypress-Fairbanks Independent School District 907 Texas

Maryland North Carolina

Gwinnett County School District3

Wake County Schools

Georgia

Dallas Independent School District 9053

Montgomery County Schools

Pennsylvania Texas

Philadelphia School District

Virginia

Palm Beach County School District

Fairfax County Schools

Florida

Illinois

Los Angeles Unified School District3

3

New York California

New York City School District

858,184

631,709

1,382,981

1,067,343

1,240,232

853,041

906,642

1,043,327

814,677

915,097

1,029,988

1,294,223

1,095,123

1,168,643

860,846

1,482,453

1,068,296

1,107,472

1,045,848

1,148,276

1,914,801

1,511,821

1,699,290

1,945,241

2,508,088

1,666,446

1,615,590

2,671,065

2,371,152

1,944,936

1,810,528

2,689,758

1,905,911

2,098,480

2,513,314

3,179,037

3,531,152

5,028,161

9,695,990

$21,165,693

71,100

70,568

152,921

92,541

287,789

40,579

163,484

64,160

60,016

97,511

103,711

249,063

119,409

112,405

54,706

75,829

100,985

75,246

150,238

115,263

117,996

200,987

113,623

77,473

91,702

111,335

229,315

326,710

94,869

159,995

162,745

392,837

269,224

288,212

252,590

286,412

455,555

1,182,403

1,427,027

$1,817,770

160,653

315,917

944,414

244,704

631,991

361,080

605,399

293,198

321,686

442,858

743,864

731,678

457,431

372,248

335,144

628,953

311,547

400,107

447,301

504,021

1,062,593

529,738

721,807

728,334

602,349

695,935

440,876

1,479,741

461,033

330,892

583,956

2,205,032

853,212

509,180

838,721

869,809

982,432

1,512,820

6,407,786

$10,040,718

626,431

245,224

285,646

730,098

320,452

451,382

137,759

685,969

432,975

374,728

182,413

313,482

518,283

683,990

470,996

777,671

655,764

632,119

448,309

528,992

734,212

781,096

863,860

1,139,434

1,814,037

859,176

945,399

864,614

1,815,250

1,454,049

1,063,827

91,889

783,475

1,301,088

1,422,003

2,022,816

2,093,165

2,332,938

1,861,177

$9,307,205

717,883

492,390

1,182,934

783,814

1,147,887

738,732

801,120

882,260

705,734

815,185

842,884

1,209,281

983,345

1,025,744

710,169

1,295,213

944,508

1,011,011

1,027,568

1,053,519

1,760,448

1,333,201

1,173,350

1,136,475

2,151,476

1,492,483

1,451,629

1,731,025

2,232,941

1,587,281

1,412,137

2,225,437

1,645,308

1,835,460

2,365,072

2,539,486

3,144,292

4,602,119

7,636,872

$18,795,097

466,146

337,679

784,951

506,341

722,742

482,340

525,089

574,581

477,406

562,793

531,855

735,639

614,537

690,498

486,861

837,315

622,965

722,030

678,517

710,703

1,094,159

855,344

783,024

776,622

1,498,380

1,010,014

967,797

1,022,615

1,525,470

1,112,269

965,135

1,475,480

1,144,715

1,196,723

1,583,872

1,651,498

2,107,368

3,061,901

5,053,027

$14,419,507

9,037

6,043

14,379

9,389

13,444

8,595

9,155

9,992

7,930

8,612

8,786

12,393

9,956

10,281

7,053

12,553

8,905

9,471

9,178

8,593

13,756

10,080

8,687

8,209

15,447

9,493

9,225

10,828

13,210

9,296

8,198

12,399

8,569

9,167

9,226

8,120

9,100

10,920

11,108

$19,146

Table 8.—Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 Revenues by source Current expenditures (in thousands of dollars) (in thousands of dollars) Current Total students Total Instruction and expenditures 1 2 Total Federal State Local current Name of reporting district State (fall membership) instruction-related per pupil

13 Colorado Texas California Arizona Virginia Texas Massachusetts

Douglas County School District 13

Garland Independent School District 909

Santa Ana Unified School District3

Tucson Unified School District 1

Loudoun County Schools

Katy Independent School District 914

Boston City Schools

Ohio

Virginia

Chesterfield County Schools

Columbus City See notes at end of table.

Texas

Aldine Independent School District 902

Texas

California

Elk Grove Unified School District3

Plano Independent School District 910

Utah

Alpine School District

North Carolina

Texas

El Paso Independent School District 902

Cumberland County Schools

Alabama

Mobile County School District

Texas

Florida

Volusia County School District3

California

Texas

Arlington Independent School

San Antonio Independent School District 9073

Texas

North East Independent School District 910

San Bernardino City Unified School District3

Florida

Tennessee

Nevada

Washoe County School District3

Seminole County School District3

California

Utah

Davis County School District

San Francisco Unified School District3

65,421

Florida

Pasco County School Board3

Knox County School District

66,614

Texas

Fort Bend Independent School District 907

70,346

53,536

54,203

54,288

54,696

54,727

55,183

55,535

55,923

56,862

56,894

57,391

57,439

57,510

58,723

59,080

61,526

62,172

62,281

62,322

62,531

63,018

63,045

63,452

64,927

66,784

68,708

70,166

Arizona

70,441

Utah

South Carolina

Greenville County School District3

71,554

Granite School District

Virginia

Virginia Beach City Schools

72,951

73,098

74,189

74,312

76,621

Mesa Unified School District

North Carolina

Guilford County Schools

73,653

Maryland

Virginia

Prince William County Schools

Florida

Colorado

Denver School District 13

Anne Arundel County Schools3

Tennessee

Davidson County School District3

Brevard County School District3

73,917

California

Fresno Unified School District3

79,285

State Texas

Name of reporting district

Fort Worth Independent School District 905

(fall membership)1

894,781

637,364

474,346

550,221

647,553

723,906

465,157

1,232,829

538,776

799,102

504,272

608,210

498,512

568,232

638,573

586,222

585,025

442,458

607,374

580,220

627,597

549,822

655,626

580,536

647,707

492,176

647,083

594,526

494,431

611,366

687,992

830,709

745,883

675,705

1,031,083

934,669

879,654

740,320

835,948

769,865

Total

110,268

23,785

65,174

103,261

102,481

97,792

43,940

118,739

25,014

17,746

60,749

93,784

46,232

14,609

26,138

69,548

66,400

53,892

101,448

76,629

53,288

54,829

40,396

41,198

71,010

57,822

56,762

35,455

56,596

56,657

63,278

54,992

90,906

53,392

45,403

39,731

88,281

85,967

144,700

111,504

Federal

339,441

136,154

289,458

283,687

478,476

196,568

154,965

254,043

212,300

187,462

229,125

389,998

255,575

247,282

313,812

313,333

377,154

248,148

312,274

346,746

212,481

204,849

185,416

247,937

227,903

280,590

316,999

239,623

280,815

288,647

341,555

387,458

391,510

270,531

361,689

385,743

260,721

205,992

587,359

306,878

State

445,072

477,425

119,714

163,273

66,596

429,546

266,252

860,047

301,462

593,894

214,398

124,428

196,705

306,341

298,623

203,341

141,471

140,418

193,652

156,845

361,828

290,144

429,814

291,401

348,794

153,764

273,322

319,448

157,020

266,062

283,159

388,259

263,467

351,782

623,991

509,195

530,652

448,361

103,889

351,483

Local

685,973

452,058

454,577

467,838

542,438

551,270

440,078

1,054,584

435,175

740,357

457,019

510,664

443,838

487,809

546,995

527,747

537,335

352,384

548,191

552,567

518,461

487,535

538,944

510,274

552,403

408,337

566,068

528,618

431,054

556,556

556,811

755,533

660,757

602,371

926,942

773,119

714,434

719,741

721,401

704,907

current2

413,172

317,517

319,294

310,217

343,423

361,287

304,175

697,033

290,465

510,446

255,448

354,363

297,747

304,421

367,355

336,992

361,663

257,018

375,322

337,210

339,702

336,495

368,541

342,461

356,408

277,132

370,913

357,793

300,573

329,452

358,734

505,217

428,257

420,790

621,094

498,493

431,206

471,129

490,196

456,713

instruction-related

12,813

8,340

8,373

8,553

9,912

9,990

7,924

18,858

7,653

13,013

7,963

8,891

7,718

8,307

9,259

8,578

8,643

5,658

8,796

8,837

8,227

7,733

8,494

7,859

8,444

6,130

8,476

7,694

6,143

7,912

7,905

10,559

9,058

8,241

12,585

10,459

9,630

9,685

9,415

8,891

per pupil

Table 8.—Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 Table 8.——Continued Revenues by source Current expenditures (in thousands of dollars) (in thousands of dollars) Current Total students Total Instruction and expenditures

14

California Florida Texas

Corona Norco Unified School District

Osceola County School District3

Pasadena Independent School District 917

Clayton County School District3

California Nebraska Texas Tennessee

Sacramento City Unified School District3

Omaha City School District 1

Conroe Independent School District

Shelby County School District

47,448

47,996

48,014

48,155

48,574

48,587

48,837

48,991

49,032

49,508

49,905

49,952

50,216

51,199

51,578

51,941

52,138

52,681

52,906

380,894

423,607

550,528

542,503

457,636

475,144

649,717

510,259

857,196

543,400

835,108

912,022

503,399

517,942

489,209

500,150

477,608

455,566

573,416

24,776

26,195

74,603

91,696

61,519

81,470

65,775

30,446

85,634

59,270

21,029

128,877

22,703

19,570

53,924

48,462

43,869

43,032

49,670

173,150

147,811

216,843

326,280

302,886

328,575

384,905

246,179

130,095

247,709

258,725

554,610

128,665

216,648

264,736

209,345

283,970

126,215

297,399

182,968

249,601

259,082

124,527

93,231

65,099

199,037

233,634

641,467

236,421

555,354

228,535

352,031

281,724

170,549

242,343

149,769

286,319

226,347

360,552

348,919

461,902

471,058

441,568

442,034

639,428

444,889

681,465

506,238

731,066

676,382

427,512

453,736

430,515

429,657

401,343

406,099

470,229

253,013

227,050

294,249

309,617

303,163

292,766

391,199

299,856

380,520

337,942

489,659

451,228

292,034

316,519

277,849

284,688

272,844

288,238

331,028

7,599

7,270

9,620

9,782

9,091

9,098

13,093

9,081

13,898

10,225

14,649

13,541

8,513

8,862

8,347

8,272

7,698

7,709

8,888

The school district operates charter schools in addition to noncharter schools. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.

3

1

Wichita School District Kansas 47,260 583,235 58,211 360,830 164,194 515,227 325,188 10,902 The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. 2 Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools.

Texas California

Garden Grove Unified School District

Alaska

Anchorage School District3

Brownsville Independent School District 901

Virginia

Henrico County Schools

Georgia

Maryland Georgia

Howard County Schools

Atlanta Public Schools

Ohio

Cleveland City School District

3

Texas

Lewisville Independent School District 902

Cherry Creek School District 5

Colorado

California

Capistrano Unified School District3

3

North Carolina

Forsyth County-Winston Salem Schools

Table 8.—Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 Table 8.——Continued Current expenditures Revenues by source (in thousands of dollars) (in thousands of dollars) Current Total Total students Instruction and expenditures 1 2 instruction-related per pupil Total Federal State Local current Name of reporting district State (fall membership)

Table 9.—Federal revenues received by local education agencies for public elementary and secondary education, by program and state: Fiscal year 2009 Federal revenues [in thousands of dollars] Other and unspecified revenues through Special Math and Drug-free Vocational Child

Other revenues direct to school

Total $56,719,334

Title I $12,571,649

education $10,751,198

science ‡

schools ‡

education $646,751

nutrition $10,805,865

state1 ‡

Impact aid $1,275,042

districts2 ‡


728,795 312,667 1,117,654 538,686 9,745,796

225,992 46,541 284,306 141,640 1,897,879

166,625 31,526 150,734 106,806 1,936,707

$43,648 ‡ 49,507 ‡ 317,883

$17,164 1,255 15,884 2,450 31,541

16,040 2,785 20,812 ‡ 64,202

215,581 30,813 243,943 155,158 1,525,500

‡ ‡ ‡ ‡ $3,338,097

4,375 134,610 155,909 211 85,773

$20,704 ‡ 49,172 26,932 548,214


601,949 407,599 116,149 122,246 2,694,566

154,738 120,637 34,676 29,518 693,962

163,778 112,934 28,322 12,297 606,098

32,612 24,873 — — 90,691

2,700 2,286 1,035 726 12,828

7,398 7,008 4,084 2,296 42,286

121,305 82,894 25,935 14,633 626,434

‡ ‡ ‡ 60,731 ‡

18,216 — † 1,511 11,197

53,036 40,552 — 534 ‡


1,644,574 392,837 223,148 3,346,656 1,412,868

‡ 54,851 50,842 685,974 234,707

— 57,331 46,124 544,310 255,847

— 16,872 13,003 116,772 ‡

— 1,760 4,170 31,793 ‡

— 3,660 3,571 28,924 12,382

490,526 34,123 59,659 382,803 215,948

‡ ‡ ‡ ‡ 672,753

24,682 68,359 7,217 23,525 1,088

‡ 45,612 ‡ 125,249 ‡


431,142 378,810 719,997 1,285,911 245,063

72,986 100,193 ‡ 329,863 51,326

126,267 — — 180,256 47,977

21,395 — — 59,882 11,265

2,182 4,430 — 6,459 124

5,594 1,684 — 9,730 2,219

88,407 106,801 194,242 214,742 40,231

‡ ‡ ‡ ‡ ‡

765 22,068 — 10,517 3,239

‡ 3,354 ‡ ‡ 18,019


694,846 1,207,855 2,224,669 613,411 675,576

186,107 230,607 461,708 118,239 185,973

179,847 238,835 393,158 183,184 106,557

37,855 — 73,417 36,944 —

3,385 — 7,333 3,479 2,955

13,215 10,806 21,645 4,730 6,681

139,848 156,298 252,155 136,623 185,579

‡ ‡ ‡ ‡ 137,204

9,821 — 7,489 18,416 1,309

‡ 46,006 ‡ ‡ 49,318

780,790 195,705 297,732 425,133 146,867

212,707 46,795 58,135 86,217 35,035

183,810 35,882 68,664 61,507 29,977

49,580 ‡ 15,137 15,779 —

4,203 932 1,421 ‡ —

13,136 2,925 3,042 4,704 3,831

200,441 24,434 57,027 71,803 21,245

‡ ‡ ‡ 164,636 ‡

23,151 50,924 15,791 4,881 †

37,388 10,028 ‡ ‡ 4,196


1,040,751 521,368 3,205,596 1,394,039 161,494

275,566 125,556 1,198,162 374,693 37,707

321,917 73,098 675,044 330,452 26,631

— 22,904 — 63,951 10,530

— 2,355 27,573 5,101 1,877

9,195 7,667 33,866 21,605 2,395

219,799 ‡ 547,745 378,499 15,078

195,641 ‡ ‡ ‡ ‡

18,633 90,085 45,942 16,984 31,262

— 67,640 ‡ 141,780 14,528


1,630,644 768,972 656,298 1,871,254 209,374

— 196,953 147,450 559,976 55,458

402,149 202,150 131,406 432,178 36,928

— 32,040 27,701 120,946 13,589

8,225 3,013 7,693 26,524 1,082

36,369 30,072 8,044 30,550 3,596

308,177 169,334 111,397 343,915 27,455

‡ ‡ ‡ ‡ ‡

26 43,915 3,008 4,289 4,021

111,329 ‡ 40,976 123,227 2,047


736,920 199,571 870,374 5,024,466 573,868

205,909 44,068 227,557 1,402,309 59,531

179,342 28,825 213,779 830,284 104,543

34,150 14,255 — 228,173 17,613

2,952 1,828 ‡ 16,914 1,444

13,038 ‡ 19,178 56,824 7,641

205,506 21,303 251,895 1,363,230 97,621

88,331 ‡ ‡ ‡ ‡

2,712 47,598 5,237 109,661 7,223

4,980 ‡ ‡ ‡ ‡

State 3

Reporting states


Vermont 6,638 605 22,910 13,841 2,757 1,191 79 21,922 32,600 102,543 Virginia 77,149 46,332 ‡ 211,757 18,669 4,314 46,904 250,377 225,772 914,507 Washington ‡ 64,177 ‡ 179,980 7,682 — ‡ 215,188 216,535 1,385,421 West Virginia ‡ — ‡ 71,088 — — — — 103,263 355,325 Wisconsin ‡ 15,424 ‡ 139,227 5,483 — — 198,015 217,610 1,258,519 Wyoming 677 12,864 ‡ 13,112 2,229 994 13,757 21,610 30,411 108,333 — Not available. Revenues are included in “Other and unspecified revenues through state” and /or “Other revenues direct to school districts” categories. † Not applicable. ‡ Reporting standards not met. Data were missing for more than 15 percent of agencies in the 50 states and the District of Columbia at the national level, or data were missing for more than 20 percent of agencies in the state at the state level. Missing revenues are included in other program columns and are included in total federal revenues. 1

Includes revenues from innovative programs, adult education, and other federal revenues through the state.

2

Includes Indian education, bilingual education, Head Start, magnet schools, gifted and talented, and other federal revenues direct to school districts.

3

Federal revenues were missing for 9 percent of school districts in the 50 states and the District of Columbia for Title I, 6 percent for special education, 33 percent for math and science, 18 percent for drug-free schools, 10 percent for vocational education, 2 percent for child nutrition, 57 percent for other and unspecified revenues through state, 2 percent for impact aid, and 25 percent for other revenues direct to school districts. NOTE: All local education agencies reported in the School District Finance Survey (F-33) are included in this table. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2005, Version 1c and fiscal year 2009, Version 1a.

15

Appendix A: Methodology and Technical Notes Common Core of Data survey system. The Common Core of Data (CCD) survey system contains nonfiscal and fiscal components and the Teacher Compensation Survey (TCS). The State Nonfiscal Survey of Public Elementary/Secondary Education, the Local Education Agency Universe Survey, and the Public Elementary/Secondary School Universe Survey are the nonfiscal components, while the School District Finance Survey (F-33) and the National Public Education Financial Survey (NPEFS) are the fiscal components. The TCS is also a part of the CCD survey system. 1 State education agencies (SEAs) report these surveys annually to the National Center for Education Statistics (NCES), and participation in the CCD is voluntary. The F-33 is a collaborative effort of the NCES and the U.S. Census Bureau. 2 The U.S. Census Bureau performs the data collection for CCD fiscal surveys on behalf of NCES. The Census Bureau collects the fiscal data through an online data collection site. The Census Bureau and NCES then process, edit, and verify the data before publication. The fiscal year (FY) 2009 CCD F-33 collection opened on February 16, 2010 and closed on January 21, 2011. Data quality. Staff at NCES and the U.S. Census Bureau collaborate to edit all CCD data submissions and ask state CCD coordinators to correct or confirm any numbers that appear out of range when compared with other states’ data or with the state’s reports in previous years. If no explanation for anomalous data is provided by the state, NCES will attempt to correct or adjust the data value (e.g., NCES will replace a reported total with the sum of detail in cases where the sum of detail exceeds a reported total). Fifth percentile, median, and 95th percentile cutpoints. After arranging observations in ascending order, the 5th percentile is a value such that 5 percent of the observations are less than or equal to this value. The 95th percentile is a value such that 5 percent of the observations are greater than or equal to this value. These cutpoints have been chosen to reduce the influence of extreme values that may occur. A median is a value in an ordered set of values for which there is an equal number of values above or below, or which is the arithmetic mean of the two middle values if there is no one middle number. Missing data. When reporting totals for a state, if information is missing for more than 20 percent of the school districts, NCES suppresses the totals for that state. When reporting national totals, if information is missing for more than 15 percent of the school districts, NCES suppresses the national totals; if information is missing for no more than 15 percent of the school districts, NCES calculates totals and identifies them as “reporting states” totals (rather than totals for the United States). A “reporting states” total is calculated for federal revenues by program in table 9 in this report, because not all the 50 states and the District of Columbia reported all the specific federal revenues in FY 09. The missing federal revenues are included in “Other and unspecified revenues through state” and/or “Other revenues direct to school districts” categories.

1

The first Pilot TCS that was launched by NCES in 2007 collected school year 2005–06 data. The F-33 is part of the U.S. Census Bureau’s Annual Survey of Government Finances. Census publications including F-33 data can be found at http://www.census.gov/govs/school/.

2

16

It is not always possible to determine whether a reported zero represents a missing, not applicable, or a true zero in the F-33 data. In order to determine whether a zero response for a federal revenue data item on the FY 09 F-33 is missing or not applicable, the data are compared to the FY 05 F-33 file. This is the latest file that has been updated with data from the General Education Provisions Act (GEPA) data file. Information from this comparison is only applicable to table 9. The GEPA survey collects data on federal revenues directly from school districts, and is conducted every other year. If a specific federal revenue item for a district is zero on the FY 09 F-33, NCES looked at the same item and district on the FY 05 F-33 file. If the FY 05 F-33 file showed the item as zero, then it was assumed to be not applicable for FY 09. If a value greater than zero was found for the item on the FY 05 F-33 file, then the item was assumed to be missing for FY 09. Regular school districts and charter schools. Tabulations in tables 1 through 5 include only regular school districts. Some regular districts operate both charter and noncharter schools. Tabulations in tables 6 and 7 include two groups of districts: •

Regular school districts that only operate noncharter schools; and

•

Districts that only operate charter schools (i.e., independent charter school districts).

Tabulations in tables 6 and 7 do not include districts that operate both charter and noncharter schools. Tables 6 and 7 treat independent charter school districts separately from regular noncharter school districts. To be included, these independent charter school districts must be listed in the CCD Local Education Agency Universe Survey file for school year 2008–09, have students, and report revenues and expenditures greater than zero. A footnote in table 8 indicates districts that operate both charter and noncharter schools. Comparability of fiscal data across states. Because the District of Columbia is a single urban district, it is often an outlier in comparisons of revenues and expenditures, with larger revenues and expenditures per student than the median school district in other states. Similarly, Hawaii is a single school district and funds public education primarily through state taxes. Because of this, Hawaii’s data may pose problems of comparability similar to those of the District of Columbia. The analyses in this report do not take into account geographic cost differences among states. Comparing expenditures across districts. District-level analyses and comparisons can be complicated by the variety of administrative structures that exist across the nation in regular school districts. States such as Florida, Maryland, Nevada, and West Virginia have large districts that are coterminous with counties and encompass all levels and types of public schools. School districts in other states may exist in small communities with only one school or in larger communities where all elementary schools are in one school district and all secondary schools are in another. In some states, all special education schools are administered by a few specific districts; in other states, each district may have all kinds of schools and programs. This variety in the types of school districts makes it difficult to compare expenditures across school districts. In seven states, Arizona, California, Illinois, Montana, New Hampshire, New Jersey, and Vermont, less than half of the school districts are unified (i.e., districts that provide both elementary and 17

secondary education services and instruction) (table 5). In two states, Montana and Vermont, less than half of the students attend schools in unified districts. The analyses in this report do not take into account geographic cost differences across districts. Federal range ratio. The federal range ratio is used in this report as an indicator of the difference between districts with relatively high revenues (or expenditures) per pupil and districts with relatively low revenues (or expenditures) per pupil. As used by Berne and Stiefel (1984) and in previous NCES publications (Parish, Matsumoto, and Fowler 1995; Hussar and Sonnenberg 2000), the federal range ratio excludes the top and bottom 5 percent of districts in order to reduce the influence of extreme values. The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile and the district at the 5th percentile divided by the amount for the district at the 5th percentile. For example, a federal range ratio of 1.9 means that 190 percent more was spent per pupil in districts at the 95th percentile than was spent per pupil in districts at the 5th percentile. The calculation for this ratio is: Federal Range Ratio =

95 th Percentile Value − 5 th Percentile Value 5 th Percentile Value

Where the value equals revenues per pupil or expenditures per pupil. Inflation-adjusted data. Data in table 2 in this report have been adjusted to FY 09 dollars to account for inflation using the Consumer Price Index (CPI) adjusted to a fiscal year basis (July through June). The CPI is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. Readers wanting more information about the CPI can refer to NCES Digest of Education Statistics, 2009, table 32: http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list or the Bureau of Labor Statistics CPI webpage: http://www.bls.gov/cpi/. Fiscal years. The fiscal year begins on July 1 and ends on June 30 for most states. The fiscal year for Alabama runs from October 1 through September 30, and the fiscal year for Nebraska and Texas runs from September 1 through August 31. The F-33 data are not adjusted to conform to a uniform fiscal year across states.

18

Appendix B: Common Core of Data Glossary administration expenditures—Expenditures for school and school district administration (the school principal’s office, the superintendent and board of education and their immediate staff, and other local education agency (LEA) staff and services except those listed in other categories). Expenditures include salaries and benefits for LEA planners/researchers, personnel, fiscal services, warehousing, and other activities of LEAs, along with supplies and purchased services of these activities. capital outlay—Direct expenditure for construction of buildings, roads, and other improvements and for purchases of equipment, land, and existing structures. Includes amounts for additions, replacements, and major alterations to fixed works and structures. However, expenditure for repairs to fixed works and structures is classified as current expenditures for operations. charter school—A school providing free public elementary and/or secondary education to eligible students under a specific charter granted by the state legislature or other appropriate authority, and designated by such authority to be a charter school. construction—Production of fixed works and structures and additions, replacements, and major alterations thereto, including planning and design of specific projects, site improvements, and provision of equipment and facilities that are integral parts of a structure. Includes both construction undertaken on a contractual basis by private contractors or through a government’s own staff (i.e., force account). current expenditures—Funds spent operating local public schools and LEAs, including such expenses as salaries for school personnel, student transportation, school books and materials, and energy costs, but excluding capital outlay, interest on school debt, payments to private schools, and payments to public charter schools. debt—Long-term credit obligations of the school system or its parent government and all interest-bearing short-term (repayable within 1 year) credit obligations. Excludes non-interestbearing short-term obligations, interfund obligations, amounts owed in a trust agency capacity, advances and contingent loans from other governments, and obligations to individuals from school system employee-retirement funds. education service agency—An LEA whose only function is to collect and allocate funds or to provide certain administrative services for a group of LEAs. elementary/secondary education—Programs providing instruction, or assisting in providing instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded programs. expenditures—All amounts of money paid out by a school system, net of recoveries and other correcting transactions, other than for retirement of debt, purchase of securities, extension of loans, and agency transactions. Expenditures include only external transactions of a school 19

system and exclude noncash transactions such as the provision of perquisites or other in-kind payments. federal range ratio—A measure of disparity in revenues or expenditures per pupil between the bottom 5 percent and top 5 percent of districts. See Appendix A: Methodology and Technical Notes for more information. federal revenues—Include direct grant-in-aid to schools or agencies, funds distributed through a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for nontaxable federal institutions within a district’s boundary. fiscal year—The 12-month period to which the annual operating budget applies. At the end of the fiscal year, the agency determines its financial condition and the results of its operations. function—A category of expenditure defining the activity supported by the service or commodity bought. independent charter school district—A school district that includes only charter schools. instruction and instruction-related expenditures—Include expenditures for instruction and instructional staff support services. These are expenditures that are directly related to providing instruction and for activities that assist with classroom instruction. These include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student assessment, technology (for students but outside the classroom), and supplies and purchased services related to these activities. instruction expenditures—Current expenditures for activities directly associated with the interaction between teachers and students, including teacher salaries and benefits, supplies (such as textbooks), and purchased instructional services. instructional staff support services—Activities that include instructional staff training, educational media (library and audiovisual), and other instructional staff support services. interest on debt expenditures—Interest expenditures on long-term debt. local education agency (LEA)—The government agency at the local level whose primary responsibility is to operate public schools or to contract for public school services. local revenues—Revenues from such sources as local property and nonproperty taxes, investments, and student activities such as textbook sales, transportation and tuition fees, and food service revenues. long-term debt—Debt payable more than 1 year after the date of issue. magnet school—A special school or program designed to attract students of different racial/ethnic backgrounds for the purpose of reducing, preventing, or eliminating racial isolation 20

(50 percent or more minority enrollment); and/or to provide an academic or social focus on a particular theme (e.g., science/math, performing arts, gifted/talented, or foreign language). noncharter school district—A school district or LEA for which all schools associated with the district are not charter schools. operations expenditures—Expenditures for the operation and maintenance of schools and school district facilities, and expenditures related to student transportation, food services, and enterprise operations. other elementary/secondary education current expenditures—Current expenditures for food services and enterprise operations. other program expenditures—Expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary and secondary education. payments to other school districts and private schools—Payments made to private schools and other school districts, including payments for tuition, transportation, and computer and purchasing services. payments to state and local governments—Payments to state and local governments (except LEAs), including debt service payments to agencies that incur debt instead of the LEA. public school—An institution that provides education services and: 1) has one or more grade groups (prekindergarten through grade 12) or is ungraded; 2) has one or more teachers to give instruction; 3) is located in one or more buildings or sites; 4) has an assigned administrator; 5) receives public funds as primary support; and 6) is operated by an education agency. regular school district—Agency responsible for providing free public education for school-age children residing within its jurisdiction. This category excludes local supervisory unions that provide management services for a group of associated school districts; regional education service agencies that typically provide school districts with research, testing, and data processing services; state and federally operated school districts; and other agencies that do not fall into these groupings. revenues—Additions to assets that do not incur an obligation that must be met at some future date, do not represent exchanges of fixed assets, and are available for expenditure by the LEAs in the state. Revenues include funds from local, intermediate, state, and federal sources. special education school—A public elementary/secondary school that focuses primarily on special education—including instruction for students with any of the following conditions: autism, deaf-blindness, developmental delay, hearing impairment, mental retardation, multiple disabilities, orthopedic impairment, serious emotional disturbance, specific learning disability, speech or language impairment, traumatic brain injury, visual impairment, and other health impairments—and that adapts curriculum, materials, or instruction for students served. 21

state revenues—Includes both direct funds from state governments and funds in lieu of taxation. Revenues in lieu of taxes are paid to compensate a school district for nontaxable state institutions or facilities within the district’s boundary. student membership—Annual headcount of students enrolled in school on October 1 or the school day closest to that date. In any given year, some small schools will not have any students. student support services—Includes attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. support services—An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services. Title I program—This federal program provides financial assistance through state education agencies to LEAs and schools with high numbers or high percentages of poor children to help ensure that all children meet challenging state academic standards. Funds are currently allocated based primarily on census poverty estimates and the state per pupil expenditure from the National Public Education Financial Survey (NPEFS). total expenditures—The sum of current expenditures, non-elementary/secondary expenditures, capital outlays, and interest payments on debts. total revenues—The sum of revenue contributions emerging from local, state, and federal sources. Revenue received from bond sales or the sale of property or equipment is not included. ungraded—A class that is not organized on the basis of grade grouping and has no standard grade designation. This includes regular classes that have no grade designations and special classes for exceptional students that have no grade designations. Such a class is likely to contain students of different ages who, frequently, are identified according to level of performance in one or more areas of instruction rather than according to grade level or age level. unified school district—A regular school district or independent charter school district that provides both elementary and secondary education services and instruction. vocational education school—A public elementary/secondary school that focuses primarily on providing formal preparation for semiskilled, skilled, technical, or professional occupations for high school-age students who have opted to develop or expand their employment opportunities, often in lieu of preparing for college entry.

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