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.

Glendale Heights, 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 (74.5%).

Glenbard Twp HSD 87High School District · 7,649 students · $200.5M total budget

This district spends $23K per student to operate, of which $15K goes directly to classroom instruction.

Operating i

$23K/student

Instruction i

$15K/student

Revenue i

$25K/student

80.6% Local

6.3% Other Local

9.4% State

3.6% Federal

Spending by Fund

Education Fundi

70.2%$140.9M

Operations & Maintenancei

10%$20.0M

Capital Projectsi

8.8%$17.7M

Transportationi

5.7%$11.5M

Debt Servicei

3.7%$7.5M

Pension & Social Securityi

1.5%$3.0M

Within Education Fund

Instructioni

49.9%$100.0M

Support Servicesi

27.5%$55.1M

Otheri

21.9%$43.8M

Administrationi

0.8%$1.6M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$9.1M

Marquardt SD 15Elementary District · 2,265 students · $65.2M total budget

This district spends $22K per student to operate, of which $12K goes directly to classroom instruction.

Operating i

$22K/student

Instruction i

$12K/student

Revenue i

$34K/student

63.5% Local

6.1% Other Local

22.2% State

8.2% Federal

Spending by Fund

Education Fundi

72.3%$47.1M

Capital Projectsi

9.7%$6.3M

Operations & Maintenancei

5.7%$3.7M

Transportationi

5%$3.3M

Debt Servicei

4.9%$3.2M

Pension & Social Securityi

1.8%$1.2M

Insurance & Torti

0.6%$391K

Within Education Fund

Instructioni

39.7%$25.9M

Support Servicesi

29.6%$19.3M

Otheri

27.9%$18.2M

Administrationi

2.7%$1.8M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$2.4M

Queen Bee SD 16Elementary District · 1,580 students · $42.5M total budget

This district spends $18K per student to operate, of which $9K goes directly to classroom instruction.

Operating i

$18K/student

Instruction i

$9K/student

Revenue i

$24K/student

60.6% Local

4.6% Other Local

27.4% State

7.4% Federal

Spending by Fund

Education Fundi

56.1%$23.8M

Operations & Maintenancei

30.8%$13.1M

Debt Servicei

6.1%$2.6M

Transportationi

3.6%$1.5M

Pension & Social Securityi

2.4%$1.0M

Insurance & Torti

1%$413K

Fire Prevention & Safetyi

0.1%$34K

Within Education Fund

Otheri

34.3%$14.6M

Instructioni

33.2%$14.1M

Support Servicesi

28.6%$12.2M

Administrationi

3.9%$1.6M

Pension Obligations

Per Pupil i

$862

Total Obligation i

$1.4M