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.

Willowbrook, 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 (86.8%).

Hinsdale Twp HSD 86High School District · 3,801 students · $131.5M total budget

This district spends $31K per student to operate, of which $18K goes directly to classroom instruction.

Operating i

$31K/student

Instruction i

$18K/student

Revenue i

$33K/student

87.3% Local

7% Other Local

4.3% State

1.4% Federal

Spending by Fund

Education Fundi

64.8%$85.2M

Operations & Maintenancei

11.9%$15.6M

Debt Servicei

9.5%$12.4M

Capital Projectsi

6.2%$8.1M

Transportationi

5.1%$6.7M

Pension & Social Securityi

1.9%$2.5M

Insurance & Torti

0.7%$920K

Within Education Fund

Instructioni

46.5%$61.2M

Support Servicesi

29.1%$38.3M

Otheri

21.3%$28.0M

Administrationi

3.1%$4.1M

Pension Obligations

Per Pupil i

$2K

Total Obligation i

$6.0M

Gower SD 62Elementary District · 928 students · $21.5M total budget

This district spends $19K per student to operate, of which $11K goes directly to classroom instruction.

Operating i

$19K/student

Instruction i

$11K/student

Revenue i

$21K/student

85% Local

7.1% Other Local

5.4% State

2.4% Federal

Spending by Fund

Education Fundi

66.7%$14.4M

Operations & Maintenancei

12.8%$2.8M

Capital Projectsi

9.5%$2.1M

Debt Servicei

5.3%$1.1M

Transportationi

3.6%$773K

Pension & Social Securityi

1.9%$405K

Insurance & Torti

0.2%$51K

Within Education Fund

Instructioni

44%$9.5M

Support Servicesi

37.9%$8.2M

Otheri

16%$3.4M

Administrationi

2.2%$466K

Pension Obligations

Per Pupil i

$999

Total Obligation i

$927K