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.

Naperville, 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 (79.3%).

Indian Prairie CUSD 204Unit District · 25,932 students · $472.6M total budget

This district spends $17K per student to operate, of which $11K goes directly to classroom instruction.

Operating i

$17K/student

Instruction i

$11K/student

Revenue i

$18K/student

76.6% Local

5.5% Other Local

13% State

4.9% Federal

Spending by Fund

Education Fundi

75.9%$358.7M

Operations & Maintenancei

7.8%$36.8M

Transportationi

5.7%$26.7M

Debt Servicei

5.7%$26.7M

Capital Projectsi

2.8%$13.1M

Pension & Social Securityi

1.8%$8.4M

Insurance & Torti

0.4%$2.1M

Within Education Fund

Instructioni

54.4%$257.3M

Support Servicesi

31.4%$148.5M

Otheri

13%$61.2M

Administrationi

1.2%$5.5M

Pension Obligations

Per Pupil i

$954

Total Obligation i

$24.7M

Naperville CUSD 203Unit District · 15,899 students · $329.8M total budget

This district spends $19K per student to operate, of which $12K goes directly to classroom instruction.

Operating i

$19K/student

Instruction i

$12K/student

Revenue i

$21K/student

83.6% Local

6.8% Other Local

6.8% State

2.8% Federal

Spending by Fund

Education Fundi

79%$260.4M

Operations & Maintenancei

10.1%$33.3M

Transportationi

4.1%$13.4M

Capital Projectsi

2.8%$9.3M

Pension & Social Securityi

2.7%$8.8M

Debt Servicei

0.9%$2.8M

Insurance & Torti

0.5%$1.7M

Within Education Fund

Instructioni

53.2%$175.6M

Support Servicesi

36%$118.6M

Otheri

9.6%$31.5M

Administrationi

1.2%$4.0M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$18.1M