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.

Winfield, 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 (79.5%).

CUSD 200Unit District · 11,503 students · $238.6M 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

$20K/student

79.5% Local

5.2% Other Local

9.7% State

5.7% Federal

Spending by Fund

Education Fundi

73.6%$175.8M

Debt Servicei

8.9%$21.2M

Transportationi

5.6%$13.3M

Operations & Maintenancei

5.2%$12.4M

Capital Projectsi

5.1%$12.2M

Pension & Social Securityi

1.6%$3.7M

Within Education Fund

Instructioni

51%$121.7M

Support Servicesi

31.6%$75.4M

Otheri

16.2%$38.7M

Administrationi

1.2%$2.9M

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$12.2M

Winfield SD 34Elementary District · 307 students · $8.8M total budget

This district spends $22K per student to operate, of which $11K goes directly to classroom instruction.

Operating i

$22K/student

Instruction i

$11K/student

Revenue i

$25K/student

79.1% Local

9.4% Other Local

7.7% State

3.8% Federal

Spending by Fund

Education Fundi

62.5%$5.5M

Capital Projectsi

14.1%$1.3M

Debt Servicei

12.1%$1.1M

Operations & Maintenancei

7.7%$676K

Transportationi

2%$176K

Pension & Social Securityi

1.6%$144K

Within Education Fund

Instructioni

35%$3.1M

Otheri

32.4%$2.9M

Support Servicesi

22.4%$2.0M

Administrationi

10.2%$901K

Pension Obligations

Per Pupil i

$1K

Total Obligation i

$334K