Finance
School finance is reported at the district (LEA) level. The figures below cover the full Raccoon Cons SD 1.
Per-pupil spending (2022)
$12,740
Total district expenditure
$2,790,000
Total district revenue
$3,174,000
District enrollment
219
Revenue sources
Federal$521,000(16.4%)
State$1,482,000(46.7%)
Local$1,171,000(36.9%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$1,603,000
Support services (admin, transport, building ops)$759,000
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.