Revenues and Expenditures for Public Elementary and Secondary Education: School Year 1994

Statistics in Brief:

Revenues and Expenditures for Public Elementary and Secondary Education: School Year 1994–95

June 1997

Over $273 billion of revenues were raised by local, state, and federal governments to fund public education for students in prekindergarten through the 12th grade in school year 1994-95. Current expenditures (those excluding construction, equipment and debt financing) came to $244 billion. Three out of every five dollars were spent on teachers, textbooks, and other instructional services and supplies. An average of $5,528 was spent on each student-an increase of 0.5 percent from 5 years ago (after adjusting inflation).

These and other financial data on public elementary and secondary education are collected and reported each year by the National Center for Education Statistics, U.S. Department of Education. The data are part of the National Public Education Financial Survey, one of the components of the Common Core of Data collection of surveys.

Revenues for Public Elementary-Secondary Education

More than $273 billion were collected for public elementary–secondary education in School Year (SY) 1994–95 in the 50 states and the District of Columbia (table 1 ). Revenues ranged from a high of nearly $29 billion in California, which serves about one out of every eight students in the nation, to a low of about $592 million in North Dakota. Nationally, revenues increased an average of 5.0 percent over last year's revenues (in unadjusted dollars.) California, the District of Columbia, Oklahoma and Wyoming all reported declines in total revenues for education, while Alabama, Idaho and Mississippi showed increases of more than 10 percent.

By far, the greatest part of education revenues came from state and local governments, which together provided about $254 billion or 93.0 percent of all revenues. (Definitions for each item, including state and local revenues, are provided at the end of the text.) The federal government contribution to education revenues made up the remaining 7.0 percent ($19 billion). The relative contributions from these levels of government can be expressed as portions of the typical education dollar (figure 1 ). Local sources about 46 cents of every dollar in revenue; state revenues 47 cents; and the remaining 7 cents came from federal sources.

Expenditures for Public Elementary-Secondary Education

Current expenditures for public education in 1994–95 totalled just under $244 billion (table 2 ). This represents a $12 billion (5.3 percent) increase over expenditures in the previous fiscal year (in unadjusted dollars). About $151 billion in current expenditures went for instruction. Another $82 billion were expended for a cluster of services that support instruction. Approximately $11 billion were spent on noninstructional services.

Instructional expenditures accounted for about 62 cents out of the education dollar (figure 2 ). These expenditures include teachers' salaries and benefits, supplies (such as textbooks) and purchased services. Another 34 cents of the education dollar went for support services, which include operation and maintenance of buildings, school administration, transportation, and other student and school support activities (e.g. student counseling, libraries, and health services). About 4 cents of every dollar went to noninstructional activities, which include school meals and enterprise activities such as bookstores.

Most states were closely clustered around the national average in terms of the share of current expenditures that were spent on instruction; all but 8 states and the District of Columbia spent between 59 percent and 66 percent of their current expenditures on instruction. Three states spent more than 66 percent of their current expenditures on instruction. These were New York (68.0 percent), Utah (67.3 percent), and Maine (67.1 percent).

Expenditures Per Student

In 1994–95, the 50 states and District of Columbia spent an average of $5,528 for every pupil in membership (table 4 ). This represents a 0.5 percent increase from five years ago, after adjusting for inflation. (See last paragraph of technical notes.) Five states expended more than $8,000 per pupil. These were New Jersey ($9,178), Connecticut ($8,380), New York (8,311), the District of Columbia, which comprises a single urban district ($8,290), and Alaska ($8,033). Three states had expenditures of less than $4,000 for each pupil in membership: Idaho ($3,957), Mississippi ($3,798), and Utah ($3,409). The median per pupil expenditure was $5,411, indicating half of the states educated students at a cost of less than $5,411 per student.

On the average, for every student about $3,412 was spent for instructional services, $1,867 for support services, and $249 for noninstructional purposes.

Technical Notes

The "National Public Education Financial Survey" (NPEFS) is an annual state-level collection of revenues and expenditures for public education in grades prekindergarten through 12. Revenues and expenditures are audited after the close of the fiscal year and are then submitted to NCES by each state education agency. Information to explain all missing and zero values is also collected. The data are processed and edited by NCES and verified by each state education agency.

NCES has made adjustments for missing data. Values that were missing and not reported elsewhere in the submission were imputed. Values affected by these imputations are footnoted "1/." The method used for all of the imputations was to: (a) create a subset of states reporting the item in question; (b) subtract the value for that item from each state's total revenues (or expenditures); (c) compute the ratio of that item to the reduced total (item b) for each state; (d) compute the average of these ratios; (e) multiply the total revenues (or expenditures) of the state with the missing item by the average ratio; (f) substitute the imputed estimate for the missing item and then recompute the subtotals and totals. Revenues and expenditures for food services or student activities were imputed for Connecticut, Louisiana, and Virginia.

Other adjustments were made when a single value was reported for two or more items. NCES distributed portions of the single state reported value to the missing item(s). In most cases these distribution types of adjustments did not affect total revenues or total expenditures. Values affected by these type of adjustments are footnoted "2/" in the tables. For more information on these adjustments, the reader should refer to the database documentation.

The national per pupil expenditure in SY 1989–90 was $4,643. This figure was adjusted to $5,500 in 1994–95 dollars based on the Consumer Price Index adjusted to a school-year basis. The unadjusted number differs from the reported per pupil expenditure in the Digest of Education Statistics ($4,635) due to different imputation methods.

For More Information

This report used information from the "National Public Education Financial Survey — Fiscal Year 1995" and the "1994 Common Core of Data State Nonfiscal Survey." For more information about this Statistics in Brief or the data set, contact Frank Johnson at Frank.Johnson@ed.gov.

Definitions

Current expenditures are those for the day-to-day operation of schools. They include all expenditures except those associated with repaying debts, capital outlays (e.g. purchases of land, school construction and repair, and equipment), and programs outside the regular preschool–grade 12 scope such as adult education, community colleges, and community services. Expenditures for items lasting more than one year (such as school buses and computers) are not included in current expenditures.

Federal revenues include direct grants-in-aid to schools or agencies, funds distributed through a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for nontaxable federal institutions within a district's boundary.

Instructional expenditures are current expenditures for activities directly associated with the interaction between teachers and students. These include teacher salaries and benefits, supplies (such as textbooks), and purchased instructional services.

Intermediate revenues come from sources that are not local or state education agencies, but operate at an intermediate level between local and state education agencies and possess independent fund-raising capability.

Local revenues include revenues from such sources as local property and nonproperty taxes, investments, and revenues from student activities, textbook sales, transportation and tuition fees, and food service revenues.

Noninstructional expenditures go for food service (93 percent) and enterprise operations such as bookstores and interscholastic athletics.

State revenues include both direct funds from state governments and revenues in lieu of taxation. Revenues in lieu of taxes are paid to compensate a school district for nontaxable state institutions or facilities within the district's boundary.

Student membership is the count of students enrolled on or about October 1.

Support services expenditures are current expenditures for activities which support instruction. These services include operation and maintenance of buildings, school administration, student support services (e.g., nurses, therapists, and guidance counselors), student transportation, instructional staff support (librarians, instructional specialists), school district administration, business services, research, and data processing.

Table 1. Revenues for public elementary and secondary schools, by source and state: School year 1994-95

-----------------------------------------------------------------------------------------------------------------------------------------------------                                                                                                                                                                               
                                                                                NPEFS Imputed       LR Subtotal         Int Rev
                                                                                                                                                                                           
                                                        [In thousands of dollars]                                                                                                                 
-----------------------------------------------------------------------------------------------------------------------------------------------------                                      
                                                                                Revenues, by source                                                                                                        
                              -----------------  ----------------------------------------------------------------------------------------------------                                      
   State                                Total                       Local            Intermediate                    State                  Federal                                        
----------------------------------------------------------------------------------------------------------------------------------------------------                                       
                                                                                                                                                                                           
United States                       $273,137,899 \1\           $125,819,820 \1\             $1,016,895           $127,719,673            $18,581,511                                       
Alabama                                3,541,876                  1,036,264                          0              2,161,685                343,927                                       
Alaska                                 1,207,000                    261,803                          0                815,286                129,911                                       
Arizona                                3,783,285                  1,607,129                    156,949              1,664,966                354,242                                       
Arkansas                               2,175,109                    706,328                      2,839              1,266,778                199,163                                       
California                            28,891,301                 10,469,453                          0             15,670,329              2,751,519                                       
Colorado                               3,679,162                  1,905,219                      1,651              1,578,428                193,865                                       
Connecticut                            4,431,602 \1\              2,505,354 \1\                      0              1,748,802                177,446                                       
Delaware                                 745,036                    211,832                          0                479,319                 53,885                                       
District of Columbia                     701,300                    634,584                          0                      0                 66,716                                       
Florida                               12,805,853                  5,548,253                          0              6,286,323                971,277                                       
Georgia                                6,965,472                  2,922,401                          0              3,530,615                512,456                                       
Hawaii                                 1,177,915                     28,736                          0              1,062,296                 86,882                                       
Idaho                                  1,088,596                    338,198                          0                666,387                 84,012                                       
Illinois                              12,016,320                  7,874,839                          0              3,361,268                780,212                                       
Indiana                                6,362,528                  2,620,359                     43,640              3,391,558                306,971                                       
Iowa                                   2,881,176                  1,341,968                      6,745              1,381,238                151,225                                       
Kansas                                 2,883,345                    956,830                    117,853              1,655,905                152,757                                       
Kentucky                               3,240,926                    807,514                          0              2,132,169                301,243                                       
Louisiana                              3,837,862 \1\              1,380,151 \1\                      0              1,999,368                458,344                                       
Maine                                  1,400,439                    650,519                          0                670,517                 79,403                                       
Maryland                               5,559,604                  3,220,899                          0              2,059,241                279,464                                       
Massachusetts                          6,549,468                  3,820,170                          0              2,376,538                352,760                                       
Michigan                              11,925,311                  3,159,482                      8,406              8,023,133                734,290                                       
Minnesota                              5,606,567                  2,258,540                    160,518              2,939,545                247,964                                       
Mississippi                            2,099,795                    603,043                      1,318              1,185,185                310,249                                       
Missouri                               4,891,384                  2,658,863                     23,407              1,892,112                317,002                                       
Montana                                  915,392                    281,640                     88,062                453,778                 91,912                                       
Nebraska                               1,797,785                  1,098,877                     11,870                582,430                104,608                                       
Nevada                                 1,370,529                    890,257                          0                412,904                 67,369                                       
New Hampshire                          1,149,673                  1,030,893                          0                 83,611                 35,169                                       
New Jersey                            11,485,382                  6,740,261                        128              4,361,977                383,016                                       
New Mexico                             1,695,358                    233,844                        476              1,261,807                199,231                                       
New York                              24,889,904                 13,473,049                     92,399             10,127,462              1,196,994                                       
North Carolina                         5,940,519                  1,629,405                          0              3,867,413                443,701                                       
North Dakota                             592,481                    263,119                      6,688                249,273                 73,400                                       
Ohio                                  11,024,539                  5,886,484                     12,517              4,410,699                714,840                                       
Oklahoma                               2,767,709                    809,852                     52,922              1,644,176                260,760                                       
Oregon                                 3,294,014                  1,495,951                     52,163              1,521,760                224,139                                       
Pennsylvania                          13,271,164                  7,193,808                      5,683              5,325,072                746,601                                       
Rhode Island                           1,080,260                    583,307                          0                437,494                 59,458                                       
South Carolina                         3,450,203                  1,551,999                          0              1,598,971                299,232                                       
South Dakota                             691,685                    430,517                      8,454                183,552                 69,162                                       
Tennessee                              3,908,306                  1,703,793                          0              1,855,784                348,729                                       
Texas                                 19,678,883                 10,147,668                    111,691              7,908,524              1,511,000                                       
Utah                                   1,940,247                    752,482                          0              1,054,222                133,543                                       
                                                                                                                                                                                           
Vermont                                  753,905                    494,541                          0                224,941                 34,424
Virginia                               6,456,380 \1\              4,035,863 \1\                      0              2,052,415                368,102                                       
Washington                             5,976,441                  1,515,521                         17              4,103,287                357,615                                       
West Virginia                          1,940,425                    548,610                        560              1,234,701                156,555                                       
Wisconsin                              5,985,761                  3,262,927                          0              2,460,520                262,315                                       
Wyoming                                  632,720                    236,421                     49,939                303,908                 42,453                                       
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Outlying Areas                                                                                                                                                                             
   American Samoa                         45,151                        116                        190                  6,987                 37,858                                       
   Guam                                  171,866                    154,734                          0                      0                 17,132                                       
   Northern Marianas                      44,122                        139                          0                 32,321                 11,663                                       
   Puerto Rico                         1,641,580                        529                          0              1,166,632                474,419
   Virgin Islands                        142,961                    117,526                          0                      0                 25,435
-----------------------------------------------------------------------------------------------------------------------------------------------------

1/ Value contains imputation for missing data. Imputed value is less than 2 percent of total revenues in any one state.

NOTE: Details may not add to total due to rounding. National figures do not include outlying areas.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "National Public Education Financial Survey."

Table 2. Current expenditures for public elementary and secondary schools, by function and state: School year 1994-95

[In thousands of dollars] ------------------------------------------------------------------------------------------------------- Current expenditures, by function ------------------------------------------------------ State Total Instruction Support services Noninstruction ------------------------------------------------------------------------------------------------------- United States 243,844,646 \1\ 150,521,920 \2\ 82,355,354 \2\ 10,967,372 \1\ Alabama 3,026,287 1,906,471 887,965 231,851 Alaska 1,020,675 574,167 \2\ 414,601 \2\ 31,907 Arizona 3,144,540 1,811,054 \2\ 1,122,493 \2\ 210,993 Arkansas 1,873,595 1,144,389 601,518 127,688 California 25,949,033 15,549,692 9,299,207 1,100,134 Colorado 3,232,976 1,970,908 1,138,810 123,258 Connecticut 4,247,327 \1\ 2,721,552 1,308,873 216,902 \1\ Delaware 694,473 431,618 234,509 28,347 District of Columbia 666,938 \2\ 336,543 301,372 29,024 \2\ Florida 11,019,735 6,395,934 4,085,932 537,869 Georgia 6,136,689 3,779,713 1,980,428 376,548 Hawaii 1,028,729 636,952 328,578 63,199 Idaho 951,350 602,232 304,596 44,522 Illinois 10,640,279 6,367,082 3,913,546 359,650 Indiana 5,243,761 3,262,523 1,746,052 235,186 Iowa 2,622,510 1,623,942 869,366 129,201

Kentucky 2,988,892 1,787,624 \2\ 1,048,826 \2\ 152,442 Louisiana 3,475,926 \1\ 2,071,476 1,092,851 311,599 \1\ Maine 1,281,706 859,560 375,712 46,435 Maryland 5,083,380 3,127,996 1,714,032 241,352 Massachusetts 6,062,303 3,994,523 1,867,028 200,752 Michigan 10,440,206 6,228,315 3,905,033 306,858 Minnesota 4,622,930 2,946,240 1,490,265 186,425 Mississippi 1,921,480 1,197,868 573,685 149,926 Missouri 4,275,217 2,597,027 1,491,719 186,472

Nebraska 1,594,928 997,580 \2\ 464,411 132,937 \2\ Nevada 1,186,132 706,132 439,092 40,907 New Hampshire 1,053,966 679,046 \2\ 337,455 \2\ 37,465 \2\ New Jersey 10,776,982 6,467,203 3,962,515 347,264 New Mexico 1,443,789 837,029 527,597 79,163 New York 22,989,629 15,636,396 6,716,673 636,560 North Carolina 5,440,426 3,387,680 1,700,284 352,461 North Dakota 532,398 328,461 158,320 45,618 Ohio 10,030,956 5,960,083 3,696,226 374,648 Oklahoma 2,763,721 1,662,373 932,702 168,646 Oregon 2,948,539 1,776,148 1,071,438 100,954 Pennsylvania 11,587,027 7,460,973 3,674,151 451,903 Rhode Island 1,017,554 669,274 319,313 28,967 South Carolina 2,920,230 1,727,214 1,007,017 185,998 South Dakota 612,825 376,116 203,434 33,275 Tennessee 3,540,682 2,285,884 1,063,138 191,660 Texas 17,572,269 10,753,150 5,793,863 1,025,256 Utah 1,618,047 1,089,195 433,062 95,790 Vermont 665,559 434,933 209,344 21,282 Virginia 5,750,318 \1\ 3,483,576 1,959,196 307,545 \1\ Washington 5,138,931 \2\ 3,075,785 \2\ 1,824,722 238,423 \2\ West Virginia 1,758,557 1,090,056 564,738 103,762 Wisconsin 5,422,264 3,441,286 1,816,370 164,608 Wyoming 577,144 358,131 198,676 20,336 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Outlying Areas American Samoa 28,643 11,796 11,453 5,394 Guam 161,434 82,856 68,478 10,099 Northern Marianas 45,008 35,613 6,581 2,814 Puerto Rico 1,501,485 1,093,038 219,007 189,440 Virgin Islands 122,094 69,349 45,951 6,794 -------------------------------------------------------------------------------------------------------

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "National Public Education Financial Survey."

Table 3. Percentage distribution of current expenditures for public elementary and secondary schools, by function and state: School year 1994-95

---------------------------------------------------------------------------------------------------- Within-state percentage distribution ------------------------------------------------------------- State Instruction Support services Noninstruction ---------------------------------------------------------------------------------------------------- United States 61.7 33.8 4.5 Alabama 63.0 29.3 7.7 Alaska \2\ 56.3 40.6 3.1 Arizona \2\ 57.6 35.7 6.7 Arkansas 61.1 32.1 6.8 California 59.9 35.8 4.2 Colorado 61.0 35.2 3.8 Connecticut \2\ 64.1 30.8 5.1 Delaware 62.2 33.8 4.1 District of Columbia 50.5 45.2 4.4 Florida 58.0 37.1 4.9 Georgia 61.6 32.3 6.1 Hawaii 61.9 31.9 6.1 Idaho 63.3 32.0 4.7 Illinois 59.8 36.8 3.4 Indiana 62.2 33.3 4.5 Iowa 61.9 33.2 4.9 Kansas 57.6 37.5 4.9 Kentucky \2\ 59.8 35.1 5.1 Louisiana \1\ 59.6 31.4 9.0 Maine 67.1 29.3 3.6 Maryland 61.5 33.7 4.7 Massachusetts 65.9 30.8 3.3 Michigan 59.7 37.4 2.9 Minnesota 63.7 32.2 4.0 Mississippi 62.3 29.9 7.8 Missouri 60.7 34.9 4.4 Montana 62.3 33.5 4.2 Nebraska \2\ 62.5 29.1 8.3 Nevada 59.5 37.0 3.4 New Hampshire \2\ 64.4 32.0 3.6 New Jersey 60.0 36.8 3.2 New Mexico 58.0 36.5 5.5 New York 68.0 29.2 2.8 North Carolina 62.3 31.3 6.5 North Dakota 61.7 29.7 8.6 Ohio 59.4 36.8 3.7 Oklahoma 60.1 33.7 6.1 Oregon 60.2 36.3 3.4 Pennsylvania 64.4 31.7 3.9 Rhode Island 65.8 31.4 2.8 South Carolina 59.1 34.5 6.4 South Dakota 61.4 33.2 5.4 Tennessee 64.6 30.0 5.4 Texas 61.2 33.0 5.8 Utah 67.3 26.8 5.9 Vermont 65.3 31.5 3.2 Virginia \1\ 60.6 34.1 5.3 Washington \2\ 59.9 35.5 4.6 West Virginia 62.0 32.1 5.9 Wisconsin 63.5 33.5 3.0 Wyoming 62.1 34.4 3.5 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Outlying Areas American Samoa 41.2 40.0 18.8 Guam 51.3 42.4 6.3 Northern Marianas 79.1 14.6 6.3 Puerto Rico 72.8 14.6 12.6 Virgin Islands 56.8 37.6 5.6 ----------------------------------------------------------------------------------------------------

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "National Public Education Financial Survey."

Table 4. Student membership and current expenditures per pupil in membership for public elementary and secondary schools, by function and state: School year 1994-95

---------------------------------------------------------------------------------------------------------- Current expenditures per pupil in membership Fall 1994 ------------------------------------------------------------- student Support State membership Total Instruction services Noninstruction ---------------------------------------------------------------------------------------------------------- United States 44,111,482 \3\ 5,528 \1\ 3,412 \2\ 1,867 \2\ 249 \1\ Alabama 736,531 \3\ 4,109 2,588 1,206 315 Alaska 127,057 8,033 4,519 \2\ 3,263 \2\ 251 Arizona 737,424 4,264 2,456 \2\ 1,522 \2\ 286 Arkansas 447,565 4,186 2,557 1,344 285 California 5,407,475 \3\ 4,799 2,876 1,720 203 Colorado 640,521 5,047 3,077 1,778 192 Connecticut 506,824 8,380 \1\ 5,370 2,583 428 \1\ Delaware 106,813 6,502 4,041 2,196 265 District of Columbia 80,450 8,290 \2\ 4,183 3,746 361 \2\ Florida 2,111,188 5,220 3,030 1,935 255 Georgia 1,270,948 4,828 2,974 1,558 296 Hawaii 183,795 5,597 3,466 1,788 344 Idaho 240,448 3,957 2,505 1,267 185 Illinois 1,916,172 5,553 3,323 2,042 188 Indiana 969,022 5,411 3,367 1,802 243 Iowa 500,440 5,240 3,245 1,737 258 Kansas 460,838 5,222 3,010 1,956 256 Kentucky 657,642 4,545 2,718 \2\ 1,595 \2\ 232 Louisiana 797,933 4,356 \1\ 2,596 1,370 391 \1\ Maine 212,601 6,029 4,043 1,767 218 Maryland 790,938 6,427 3,955 2,167 305 Massachusetts 893,727 6,783 4,470 2,089 225 Michigan 1,614,784 6,465 3,857 2,418 190 Minnesota 821,693 5,626 3,586 1,814 227 Mississippi 505,962 3,798 2,368 1,134 296 Missouri 878,541 4,866 2,956 1,698 212 Montana 164,341 5,137 3,198 1,722 217 Nebraska 287,100 5,555 3,475 \2\ 1,618 463 \2\ Nevada 250,747 4,730 2,816 1,751 163 New Hampshire 189,319 5,567 3,587 \2\ 1,782 \2\ 198 \2\ New Jersey 1,174,206 9,178 5,508 3,375 296 New Mexico 327,248 4,412 2,558 1,612 242 New York 2,766,208 8,311 5,653 2,428 230 North Carolina 1,156,767 4,703 2,929 1,470 305 North Dakota 119,288 4,463 2,754 1,327 382 Ohio 1,814,290 5,529 3,285 2,037 206 Oklahoma 609,718 4,533 2,726 1,530 277 Oregon 521,945 5,649 3,403 2,053 193 Pennsylvania 1,764,946 6,565 4,227 2,082 256 Rhode Island 147,487 6,899 4,538 2,165 196 South Carolina 648,725 \3\ 4,501 2,662 1,552 287 South Dakota 143,482 4,271 2,621 1,418 232 Tennessee 881,425 \3\ 4,017 2,593 1,206 217 Texas 3,677,171 4,779 2,924 1,576 279 Utah 474,675 3,409 2,295 912 202 Vermont 104,533 6,367 4,161 2,003 204 Virginia 1,060,809 5,421 \1\ 3,284 1,847 290 \1\ Washington 938,314 5,477 \2\ 3,278 \2\ 1,945 254 \2\ West Virginia 310,511 5,663 3,511 1,819 334 Wisconsin 860,581 6,301 3,999 2,111 191 Wyoming 100,314 5,753 3,570 1,981 203 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Outlying Areas American Samoa 14,445 1,983 817 793 373 Guam 32,185 5,016 2,574 2,128 314 Northern Marianas 8,429 5,340 4,225 781 334 Puerto Rico 621,121 2,417 1,760 353 305 Virgin Islands 23,126 5,280 2,999 1,987 294 ----------------------------------------------------------------------------------------------------------

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "National Public Education Financial Survey."

For more information about the content of this report, contact Frank Johnson at Frank.Johnson@ed.gov.