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.

Oakbrook Terrace, 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 (75.5%).

DuPage HSD 88High School District · 3,743 students · $98.4M 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

$26K/student

78.9% Local

6.7% Other Local

10.2% State

4.1% Federal

Spending by Fund

Education Fundi

69.4%$68.3M

Debt Servicei

11%$10.8M

Operations & Maintenancei

9.3%$9.1M

Transportationi

5.7%$5.6M

Capital Projectsi

2.6%$2.5M

Pension & Social Securityi

2%$2.0M

Within Education Fund

Instructioni

47.8%$47.0M

Support Servicesi

31.7%$31.2M

Otheri

19.1%$18.8M

Administrationi

1.5%$1.5M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$4.3M

SD 45 DuPage CountyElementary District · 3,135 students · $65.2M total budget

This district spends $20K per student to operate, of which $11K goes directly to classroom instruction.

Operating i

$20K/student

Instruction i

$11K/student

Revenue i

$21K/student

70.5% Local

3.9% Other Local

14% State

11.6% Federal

Spending by Fund

Education Fundi

75.4%$49.1M

Debt Servicei

8.3%$5.4M

Operations & Maintenancei

6.5%$4.2M

Transportationi

6%$3.9M

Pension & Social Securityi

2.6%$1.7M

Insurance & Torti

0.6%$419K

Capital Projectsi

0.6%$410K

Within Education Fund

Instructioni

47.7%$31.1M

Support Servicesi

37.6%$24.5M

Otheri

12.8%$8.3M

Administrationi

1.9%$1.2M

Pension Obligations

Per Pupil i

$970

Total Obligation i

$3.0M

Salt Creek SD 48Elementary District · 485 students · $14.8M total budget

This district spends $27K per student to operate, of which $12K goes directly to classroom instruction.

Operating i

$27K/student

Instruction i

$12K/student

Revenue i

$32K/student

81.6% Local

6.5% Other Local

5% State

7% Federal

Spending by Fund

Education Fundi

77.3%$11.5M

Operations & Maintenancei

13.3%$2.0M

Transportationi

6.1%$898K

Debt Servicei

2%$302K

Pension & Social Securityi

1.3%$187K

Within Education Fund

Support Servicesi

40.7%$6.0M

Instructioni

38.8%$5.8M

Otheri

12.8%$1.9M

Administrationi

7.7%$1.1M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$549K