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School District Revenue & Expenditure Patterns
  Decision-Making Information
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  SDFA Comparative Analysis ...
  selected area examples.


U.S. public elementary and education systems, mostly school districts, reported $593.1 billion in revenues collected in fiscal year 2009. This section provides financial data for each school system included in the survey having enrollment. The interactive ranking table provides on total revenue and percent by major source and per student expenditure by major expenditure category. An extended set of data providing more detail is available. See additional information about these data.

Selected Highlights
Revenue sources:
  • State and local governments: $536.3 billion (90% of all revenue)
  • Federal government: $56.7 billion (10% of all revenue)

Current expenditures totaled $519.0 billion.
  • Per student current expenditures: $10,591  • Instruction: 61%
  • Per student expenditures for instruction: $6,456  • Total support services: 35%
    (from $4,275 in Utah to $12,276 in New York)  • Food services: 4%

Use the interactive ranking table presented below to examine characteristics of individual school districts in context of U.S. overall, states or metros. Select by state or metro and rank based on any of several selected revenue by source and per student expenditure by category.

Use the School District Financial Analyst software and database for extended analysis. Click links in upper right scroll box to view sample comparative analysis profiles.

School District Revenue & Expenditure Patterns -- Interactive Ranking Table
  %Percent of total revenue by source shown in columns to right of "$TotRev" (total revenue).
  $Expenditures per student shown in columns to right of percent columns.
  Use mouse-over on header column to view extended item/column name.
  Click ShowAll button between Find/Queries.
  See ranking table usage notes below ranking table. See related ranking tables -- http://proximityone.com/rankingtables.htm.
 


Using the Ranking Table
  • Click on a column header to sort on that column; click column header again to sort in other direction.
  • Click ShowAll button to show all tabulation areas and restore full set of data view.
  • Click State to select on geographies in a selected state (click ShowAll between selections).
  • Click SumLev to select a type of geography (click ShowAll between selections).
  • Key in text/area name in text box to right of Find-in-Name button then click button to locate all matches (case sensitive).

How to view all school districts in a metro?
To view all school districts in the Dallas, TX MSA (for example) proceed as follows:
  • Click ShowAll button.
  • Key in the text Dallas in the Find in Name text box and click the Find in Name button.
  • Visually locate the Dallas ISD row and see that the CBSA code is 19100.
  • Key in the text 19100 in the Find in CBSA text box.
  • Click ShowAll button.
  • Click the Find in CBSA button.
  • All districts in the Dallas MSA now appear; rank on any column.

Column Headers
  • CBSA - Core-Based Statistical Area Code
  • Enrollment
  • Total Revenue (thousands of dollars)
Percentages of Total Elementary-Secondary Revenue by Source
  • %FTotRev -- Total Revenue from Federal Sources
  • %TitleI -- ESEA Title I
  • %StTotRev -- Total Revenue from State Sources
  • %StFormula -- General formula assistance
  • %LocTotRev -- Total Revenue from Local Sources
  • %LocTax+ -- Taxes & parent government contributions
  • %LocOth -- Revenue from other local governments
  • %LocChg -- Charges
Per Student Current Spending (Elementary-secondary)
  • $TotExp -- Total Current Spending
      - $S&W -- Total salaries and wages
      - $EmpBen -- Total employee benefit payments
  • $InstrExp -- Total Current Spending for Instruction
      - $InsS&W -- Salaries and wages
      - $InsEmBen -- Employee benefits
  • $Support -- Total Current Spending for Support Services
      - $SptStd -- Student support
      - $SptStf -- Instructional staff support
      - $SptGenAdm -- General administration
      - $SptSchAdm -- School administration

School District Financial Analyst
The School District Financial Analyst (SDFA) is a Windows-based integrated software and database resource available for extended school district financial analysis. Use SDFA on your computer to develop side-by-side comparative analysis profiles. Click links in upper right scroll box (top of page) to view sample comparative analysis profiles. Examine more detailed sources and uses of funds categories. Contact us (mention SDFA) or call (888)364-7656 for more information.

Scope of Data
Data are based on an annual survey of public elementary and secondary education systems, mostly school districts, conducted by the Census Bureau under sponsorship of the U.S. Department of Education. The survey covers all U.S. school districts.

Enrollment data are based on data reported by school districts and state education agencies for the 2008-09 school year. Total enrollment for school districts in the ranking table is 48.2 million students.

Total revenue data are shown in the ranking table in thousands of dollars. Financial data are shown on cash basis. In many cases financial data will differ from financial data reported by school districts due to wide-ranging different accounting procedures used district to district. Data shown in the ranking table use standardized accounting categories across all districts except as noted in supplemental notes (not shown in this section).

List of All Items in Database (organized by: sources of funds, uses of funds, debt and cash)
(scroll box ... use scroll bar at right to view all items.)
ItemDescription
    --- Sources of Funds ---
TOTALREVTOTAL ELEMENTARY-SECONDARY REVENUE - sum of TFEDREV, TSTREV, TLOCREV
TFEDREVTotal Revenue from Federal Sources
C14 Federal revenue through the state - Compensatory (Title I)
C15 Federal revenue through the state - Children with disabilities IDEA
C16 Federal revenue through the state - Math, science, and teacher quality
C17 Federal revenue through the state - Safe and drug free schools
C18 Federal revenue through the state - Title V, Part A
C19 Federal revenue through the state - Vocational and technical education
B11 Federal revenue through the state - Bilingual education
C20 Federal revenue through the state - All other
C25 Federal revenue through the state - Child nutrition programs
C36 Federal revenue - Nonspecified
B10 Direct federal revenue - Impact aid (P.L. 815 and 874)
B12 Direct federal revenue - Native American (Indian) education
B13 Direct federal revenue - All other
TSTREV Total Revenue from State Sources
C01 General formula assistance
C04 Staff improvement programs
C05 Special education programs
C06 Compensatory and basic skills programs
C07 Bilingual education programs
C08 Gifted and talented programs
C09 Vocational education programs
C10 School lunch programs
C11 Capital outlay and debt service programs
C12 Transportation programs
C13 All other revenues from state sources
C24 Census state, NCES local revenue
C35 State revenue - Nonspecified
C38 State payments on behalf - Benefits
C39 State payments on behalf - Nonbenefits
TLOCREVTotal Revenue from Local Sources
T02 Parent government contributions
T06 Property taxes
T09 General sales or gross receipts taxes
T15 Public utility taxes
T40 Individual and corporate income taxes
T99 All other taxes
D11 Revenue from other school systems
D23 Revenue from cities and counties
A07 Tuition fees from pupils and parents
A08 Transportation fees from pupils and parents
A09 School lunch revenues
A11 Textbook sales and rentals
A13 Student activity receipts
A15 Student fees, nonspecified
A20 Other sales and service revenues
A40 Rents and Royalties
U11 Sale of Property
U22 Interest earnings
U30 Fines and Foreits
U50 Private Contributions
U97 Miscellaneous other local revenues

    --- Uses of Funds ---
TOTALEXPTOTAL ELEMENTARY-SECONDARY EXPENDITURE - sum of TCURELSC, NONELSEC, TCAPOUT, L12, Q11, I86
TCURELSC TOTAL CURRENT SPENDING FOR ELEMENTARY-SECONDARY PROGRAMS - sum of TCURINST, TCURSSVC, TCUROTH
TCURINST TOTAL CURRENT SPENDING FOR INSTRUCTION
E13 Current operation expenditure - Instruction
J13 State payments on behalf - Instruction benefits
J12 Own retirement system transfer - Instruction
J14 State payments on behalf - Instruction nonbenefits
V91 Exhibit - Payments to private schools
V92 Exhibit - Payments to charter schools
TCURSSVC TOTAL CURRENT SPENDING FOR SUPPORT SERVICES
E17 Current operation expenditure - Pupil support
E07 Current operation expenditure - Instructional staff support
E08 Current operation expenditure - General administration
E09 Current operation expenditure - School administration
V40 Current operation expenditure - Operation and maintenance of plant
V45 Current operation expenditure - Student transportation
V90 Current operation expenditure - Business/central/other support services
V85 Current operation expenditure - Nonspecified support services
J17 State payments on behalf - Pupil support benefits
J07 State payments on behalf - Instructional staff support benefits
J08 State payments on behalf - General administration benefits
J09 State payments on behalf - School administration benefits
J40 State payments on behalf - Operation and maintenance of plant benefits
J45 State payments on behalf - Student transportation benefits
J90 State payments on behalf - Business/central/other support services benefits
J11 Own retirement system transfer - Support services
J96 State payments on behalf - Support services, nonbenefits
TCUROTH TOTAL CURRENT SPENDING FOR OTHER ELEMENTARY-SECONDARY PROGRAMS
E11 Current operation expenditure - Food services
V60 Current operation expenditure - Enterprise operations
V65 Current operation expenditure - Other elementary-secondary programs
J10 State payments on behalf - Other benefits
J97 State payments on behalf - Noninstructional and nonbenefits
NONELSECTOTAL CURRENT SPENDING FOR NONELEMENTARY-SECONDARY PROGRAMS
V70 Current operation expenditure - Community services
V75 Current operation expenditure - Adult education
V80 Current operation expenditure - Other nonelementary-secondary programs
J98 State payments on behalf - Nonelementary-secondary programs
TCAPOUT TOTAL CAPITAL OUTLAY EXPENDITURE
F12 Construction
G15 Purchase of land and existing structures
K09 Instructional equipment
K10 Other equipment
K11 Nonspecified equipment
J99 State payments on behalf - Capital outlay
L12 Payments to state governments
M12 Payments to local governments
Q11 Payments to other school systems
I86 Interest on school system debt
Z32 Total salaries and wages
Z33 Total salaries and wages - Instruction
V11 Total salaries and wages - Pupil support
V13 Total salaries and wages - Instructional staff support
V15 Total salaries and wages - General administration
V17 Total salaries and wages - School administration
V21 Total salaries and wages - Operation and maintenance of plant
V23 Total salaries and wages - Student transportation
V37 Total salaries and wages - Business/central/other support services
V29 Total salaries and wages - Food services
Z34 Total employee benefit payments
V10 Total employee benefit payments - Instruction
V12 Total employee benefit payments - Pupil support
V14 Total employee benefit payments - Instructional staff
V16 Total employee benefit payments - General administration
V18 Total employee benefit payments - School administration
V22 Total employee benefit payments - Operation and maintenance of plant
V24 Total employee benefit payments - Student transportation
V38 Total employee benefit payments - Business/central/other support services
V30 Total employee benefit payments - Food services
V32 Total employee benefit payments - Enterprise operations

    --- Debt and Cash ---
_19H Long-term debt outstanding at beginning of the fiscal year
_21F Long-term debt issued during the fiscal year
_31F Long-term debt retired during the fiscal year
_41F Long-term debt outstanding at end of fiscal year
_61V Short-term debt outstanding at beginning of the fiscal year
_66V Short-term debt outstanding at end of the fiscal year
W01 Cash and deposits, held at end of fiscal year - Debt service funds
W31 Cash and deposits, held at end of fiscal year - Bond funds
W61 Cash and deposits, held at end of fiscal year - Other funds

Additional Information
Proximity develops geographic-demographic-economic data and analytical tools and helps organizations knit together and use diverse data in a decision-making and analytical framework. We develop custom demographic/economic estimates and projections, develop geographic and geocoded address files, and assist with impact and geospatial analyses. Wide-ranging organizations use our tools (software, data, methodologies) to analyze their own data integrated with other data.


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