Finance
School finance is reported at the district (LEA) level. The figures below cover the full Berkeley SD 87.
Per-pupil spending (2022)
$40,489
Total district expenditure
$98,347,000
Total district revenue
$64,627,000
District enrollment
2,429
Revenue sources
Federal$5,332,000(8.3%)
State$26,470,000(41.0%)
Local$32,825,000(50.8%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$22,702,000
Support services (admin, transport, building ops)$29,232,000
Source: NCES F-33 School District Finance Survey, FY 2022. Figures cover the entire district; individual school-level spending is not published.
US public school funding 101
- Local revenue (property taxes) is typically the largest source in most states, though this varies widely.
- State revenue equalization formulas aim to reduce disparities between wealthy and poor districts.
- Federal revenue is usually 6-10% of budget — Title I (poverty), IDEA (special education), ESSER (COVID relief).
- Per-pupil spending varies from under $10,000 to over $30,000 across states; California averages around $15,000, New York around $28,000.