What does per-pupil spending include?

Per-pupil spending (operating expenditure per pupil) includes teacher and staff salaries, benefits, instructional materials, building maintenance, transportation, and administrative costs. It does not include capital construction or debt service payments.

Why do some districts spend more per pupil than others?

Spending differences reflect local property tax wealth, student population needs (special education and English learner services cost more), labor market conditions (suburban districts often pay higher salaries), building age and maintenance needs, and transportation costs for geographically larger districts.

What are the main revenue sources for school districts?

School districts receive funding from three main sources: local property taxes, state aid, and federal grants like Title I and IDEA. The exact mix varies significantly by district wealth and student demographics.

Northbrook, IL School Spending Per Pupil

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School Spending — 2025i

NCES

How your school districts spend money and where revenue comes from. Most funding comes from local property taxes (87.6%).

Glenbrook HSD 225High School District · 4,975 students · $172.0M total budget

This district spends $29K per student to operate, of which $17K goes directly to classroom instruction.

Operating i

$29K/student

Instruction i

$17K/student

Revenue i

$36K/student

86.6% Local

6.6% Other Local

3.5% State

3.3% Federal

Spending by Fund

Education Fundi

76.6%$131.8M

Operations & Maintenancei

7.5%$13.0M

Debt Servicei

5.9%$10.2M

Transportationi

4.4%$7.7M

Capital Projectsi

3.4%$5.9M

Pension & Social Securityi

2.1%$3.5M

Within Education Fund

Instructioni

46.7%$80.3M

Support Servicesi

34.4%$59.2M

Otheri

16%$27.5M

Administrationi

2.9%$5.0M

Pension Obligations

Per Pupil i

$2K

Total Obligation i

$7.7M

Northbrook SD 28Elementary District · 1,817 students · $51.2M total budget

This district spends $27K per student to operate, of which $18K goes directly to classroom instruction.

Operating i

$27K/student

Instruction i

$18K/student

Revenue i

$29K/student

88.7% Local

5.8% Other Local

3.2% State

2.4% Federal

Spending by Fund

Education Fundi

85.6%$43.8M

Operations & Maintenancei

6%$3.1M

Transportationi

4.1%$2.1M

Pension & Social Securityi

3.3%$1.7M

Capital Projectsi

1.1%$552K

Within Education Fund

Instructioni

59.5%$30.4M

Support Servicesi

31.8%$16.3M

Otheri

6.5%$3.3M

Administrationi

2.3%$1.2M

Pension Obligations

Per Pupil i

$2K

Total Obligation i

$2.8M

Northbrook ESD 27Elementary District · 1,311 students · $37.7M total budget

This district spends $26K per student to operate, of which $15K goes directly to classroom instruction.

Operating i

$26K/student

Instruction i

$15K/student

Revenue i

$27K/student

90.6% Local

4.4% Other Local

3.2% State

1.8% Federal

Spending by Fund

Education Fundi

77%$29.0M

Operations & Maintenancei

14.4%$5.4M

Transportationi

6.2%$2.3M

Pension & Social Securityi

2.2%$843K

Debt Servicei

0.2%$60K

Within Education Fund

Instructioni

51.4%$19.4M

Support Servicesi

32.2%$12.2M

Otheri

13.9%$5.2M

Administrationi

2.5%$938K

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$1.8M

Northbrook/Glenview SD 30Elementary District · 1,245 students · $34.1M total budget

This district spends $24K per student to operate, of which $14K goes directly to classroom instruction.

Operating i

$24K/student

Instruction i

$14K/student

Revenue i

$30K/student

88.7% Local

6.2% Other Local

3.6% State

1.5% Federal

Spending by Fund

Education Fundi

77.2%$26.3M

Debt Servicei

10.1%$3.4M

Operations & Maintenancei

7.1%$2.4M

Transportationi

2.7%$905K

Pension & Social Securityi

2.4%$810K

Capital Projectsi

0.6%$197K

Within Education Fund

Instructioni

47.2%$16.1M

Support Servicesi

29.9%$10.2M

Otheri

18.9%$6.4M

Administrationi

4%$1.4M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$1.7M

West Northfield SD 31Elementary District · 1,003 students · $25.8M total budget

This district spends $24K per student to operate, of which $15K goes directly to classroom instruction.

Operating i

$24K/student

Instruction i

$15K/student

Revenue i

$24K/student

85.4% Local

6.9% Other Local

5.5% State

2.2% Federal

Spending by Fund

Education Fundi

81.4%$21.0M

Transportationi

6.1%$1.6M

Operations & Maintenancei

5.9%$1.5M

Debt Servicei

3.8%$979K

Pension & Social Securityi

1.7%$437K

Capital Projectsi

1.1%$288K

Within Education Fund

Instructioni

53%$13.6M

Support Servicesi

29.8%$7.7M

Otheri

13.2%$3.4M

Administrationi

4.1%$1.1M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$1.3M