Table 235.40.

Public elementary and secondary revenues and expenditures, by locale, source of revenue, and purpose of expenditure: 2014-15

Source of revenue and purpose of expenditure	Total	City, large1	City, mid-size2	City, small3	Subur- ban, large4	Subur- ban, mid-size5	Subur- ban, small6	Town, fringe7	Town, dis- tant8	Town, re- mote9	Rural, fringe 10	Rural, distant 11	Rural, remote 12
1	2	3	4	5	6	7	8	9	10	11	12	13	14
Revenue amounts (in millions of current dollars)
Total revenue13	$655,457	$119,669	$45,238	$48,336	$246,436	$23,009	$12,075	$16,130	$32,471	$19,602	$44,307	$33,660	$14,284
Federal	54,709	12,773	4,854	4,465	15,274	1,729	920	1,296	3,154	2,183	3,543	2,892	1,598
Title I	13,630	3,736	1,278	1,121	3,358	414	209	288	821	524	803	724	355
Child Nutrition Act	15,364	3,477	1,301	1,198	4,533	526	255	357	944	534	1,034	858	346
Children with disabilities (IDEA)	10,983	1,939	926	922	3,929	395	226	265	566	352	774	496	189
Impact aid	1,407	156	85	84	159	27	24	59	51	197	127	115	323
Bilingual education	344	93	34	31	128	9	6	6	11	7	12	4	2
Indian education	99	13	3	3	6	2	3	2	10	14	6	10	28
Math, science, and professional development	1,436	316	135	122	354	48	26	33	100	69	95	90	48
Safe and drug-free schools	110	20	12	8	18	2	1	3	10	7	15	8	6
Vocational and technical education	543	114	43	45	165	17	11	12	34	25	43	23	11
Other and unclassified	10,794	2,909	1,037	931	2,624	288	159	272	607	455	634	565	290
State	306,392	53,670	22,852	23,672	105,327	11,580	6,001	8,457	17,404	10,085	22,017	18,166	7,114
Special education programs	19,291	3,939	1,563	1,346	7,461	662	301	450	855	466	1,180	779	287
Compensatory and basic skills	4,825	898	379	445	1,607	243	68	96	270	115	332	263	105
Bilingual education	1,034	106	44	64	655	60	9	5	30	11	36	9	4
Gifted and talented	1,076	33	68	61	681	40	8	11	38	8	93	28	8
Vocational education	1,130	45	72	77	433	53	27	22	95	55	132	88	33
Other	279,036	48,650	20,725	21,679	94,490	10,521	5,588	7,874	16,116	9,430	20,244	16,999	6,677
Local13	294,356	53,226	17,533	20,199	125,835	9,700	5,154	6,377	11,913	7,334	18,748	12,603	5,572
Property tax14	187,697	25,506	10,295	13,372	86,389	5,537	3,639	4,534	8,366	5,398	11,851	8,762	4,049
Parent government contribution14	51,558	17,045	3,258	2,593	20,396	2,374	502	474	778	176	2,679	944	295
Private (fees from individuals)	14,237	1,475	832	932	6,108	578	262	417	753	434	1,161	846	356
Other13	40,863	9,199	3,148	3,302	12,943	1,212	751	952	2,016	1,326	3,057	2,051	872
Percentage distribution of revenue
Total revenue	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0
Federal	8.3	10.7	10.7	9.2	6.2	7.5	7.6	8.0	9.7	11.1	8.0	8.6	11.2
State	46.7	44.8	50.5	49.0	42.7	50.3	49.7	52.4	53.6	51.4	49.7	54.0	49.8
Local	44.9	44.5	38.8	41.8	51.1	42.2	42.7	39.5	36.7	37.4	42.3	37.4	39.0
Expenditure amounts (in millions of current dollars)
Total expenditures	$666,091	$124,017	$46,261	$49,582	$248,579	$23,097	$12,323	$16,419	$32,888	$19,657	$44,689	$33,731	$14,530
Current expenditures for schools	566,589	101,468	39,221	41,908	213,828	20,210	10,771	14,049	28,276	16,768	38,501	29,214	12,138
Instruction	342,733	63,071	22,955	25,089	130,687	12,145	6,447	8,424	16,861	9,890	22,947	17,230	6,962
Support services, students	32,209	4,645	2,508	2,620	13,258	1,199	681	772	1,503	953	2,163	1,368	526
Support services, instructional staff	26,724	4,813	2,307	2,223	9,889	1,010	475	589	1,320	783	1,629	1,158	504
Administration	42,809	6,871	2,994	3,071	15,628	1,450	821	1,149	2,371	1,441	3,087	2,694	1,220
Operation and maintenance	53,005	9,750	3,540	3,867	19,789	1,904	995	1,314	2,630	1,624	3,606	2,745	1,238
Transportation	24,454	3,982	1,475	1,507	9,178	872	487	657	1,244	667	2,031	1,677	647
Food service	22,647	4,071	1,663	1,715	7,466	835	425	590	1,374	821	1,669	1,421	597
Other	22,009	4,264	1,779	1,816	7,933	796	440	553	972	589	1,369	922	443
Other current expenditures	28,961	7,695	2,156	1,934	9,874	794	386	634	1,076	689	1,695	1,227	730
Interest on school debt	17,492	3,925	1,113	1,255	6,767	543	293	450	722	351	1,170	697	201
Capital outlay	53,050	10,928	3,771	4,485	18,110	1,549	873	1,285	2,814	1,849	3,323	2,592	1,461
Percentage distribution of current expenditures for schools
All current expenditures for schools	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0
Instruction	60.5	62.2	58.5	59.9	61.1	60.1	59.9	60.0	59.6	59.0	59.6	59.0	57.4
Support services	10.4	9.3	12.3	11.6	10.8	10.9	10.7	9.7	10.0	10.4	9.8	8.6	8.5
Administration	7.6	6.8	7.6	7.3	7.3	7.2	7.6	8.2	8.4	8.6	8.0	9.2	10.1
Operation and maintenance	9.4	9.6	9.0	9.2	9.3	9.4	9.2	9.4	9.3	9.7	9.4	9.4	10.2
Transportation	4.3	3.9	3.8	3.6	4.3	4.3	4.5	4.7	4.4	4.0	5.3	5.7	5.3
Food service and other	7.9	8.2	8.8	8.4	7.2	8.1	8.0	8.1	8.3	8.4	7.9	8.0	8.6
Per student amounts (in current dollars)
Current expenditure per student	$11,318	$12,087	$10,920	$11,101	$11,554	$10,712	$11,000	$10,672	$10,377	$10,229	$10,836	$10,737	$12,502
Instruction expenditure per student	6,847	7,513	6,391	6,646	7,062	6,437	6,584	6,399	6,188	6,033	6,459	6,332	7,171

1 Located inside an urbanized area and inside a principal city with a population of at least 250,000.

2 Located inside an urbanized area and inside a principal city with a population of at least 100,000, but less than 250,000.

3 Located inside an urbanized area and inside a principal city with a population less than 100,000.

4 Located inside an urbanized area and outside a principal city with a population of 250,000 or more.

5 Located inside an urbanized area and outside a principal city with a population of at least 100,000, but less than 250,000.

6 Located inside an urbanized area and outside a principal city with a population less than 100,000.

7 Located inside an urban cluster that is 10 miles or less from an urbanized area.

8 Located inside an urban cluster that is more than 10 but less than or equal to 35 miles from an urbanized area.

9 Located inside an urban cluster that is more than 35 miles from an urbanized area.

10 Located outside any urbanized area or urban cluster, but 5 miles or less from an urbanized area or 2.5 miles or less from an urban cluster.

11 Located outside any urbanized area or urban cluster and more than 5 miles but less than or equal to 25 miles from an urbanized area, or more than 2.5 miles but less than or equal to 10 miles from an urban cluster.

12 Located outside any urbanized area or urban cluster, more than 25 miles from an urbanized area, and more than 10 miles from an urban cluster.

13 Excludes revenues from other in-state school systems.

14 Property tax and parent government contributions are determined on the basis of independence or dependence of the local school system and are mutually exclusive.

NOTE: Total includes data for some school districts not identified by locale. Detail may not sum to totals because of rounding.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "Local Education Agency (School District) Finance Survey (F33)," 2014-15. (This table was prepared May 2018.)