U.S. Department of Education 

NCES 2007-309 

Overview of

Public 

Elementary and 

Secondary 

Students, Staff, 

Schools, School 

Districts, 

Revenues, and 

Expenditures: 

School Year 

2004–05 and 

Fiscal Year 2004 

E.D. TAB 

U.S. Department of Education 

NCES 2007-309 

Overview of

Public 

Elementary and 

Secondary 

Students, Staff, 

Schools, School 

Districts, 

Revenues, and 

Expenditures: 

School Year 

2004–05 and 

Fiscal Year 2004 

E.D. TAB 

November 2006 

Jennifer Sable 

Jason Hill 

Education Statistics Services Institute - 

American Institutes for Research 

Lee Hoffman 

Project Officer 

National Center for 

Education Statistics 
U.S. Department of Education 

Margaret Spellings 

Secretary 

Institute of Education Sciences 

Grover J. Whitehurst 

Director 

National Center for Education Statistics 

Mark Schneider 

Commissioner 

The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and 

reporting data related to education in the United States and other nations. It fulfills a congressional mandate to 

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November 2006 

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Suggested Citation 

Sable, J., and Hill, J. (2006). Overview of Public Elementary and Secondary Students, Staff, Schools, School 

Districts, Revenues, and Expenditures: School Year 2004–05 and Fiscal Year 2004 (NCES 2007-309). U.S. Department 

of Education. Washington, DC: National Center for Education Statistics. 

For ordering information on this report, write to 

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Lee Hoffman 

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lee.hoffman@ed.gov
iii

Acknowledgments 

Much of the work for this report was performed by staff at the Education Statistics Services Institute 

(ESSI), which is funded by the National Center for Education Statistics (NCES) and composed of staff 

from the American Institutes for Research (AIR) and a number of partner organizations. The authors 

would like to acknowledge the following individuals from ESSI for their assistance with technical 

support and editorial guidance: Anthony Garofano of Quality Information Partners and Lei Zhou of 

MacroSys Research and Technology provided technical and editorial support; Martin Hahn of AIR 

carefully copyedited this report; and Greg Strizek and Sandy Eyster of AIR made helpful suggestions in 

their reviews. 

The data used in this report are collected, processed, and edited by the Governments Division of the U.S. 

Census Bureau, acting as agents for NCES. Many thanks go to the Common Core of Data nonfiscal 

team, headed by Johnny Monaco; and the fiscal team, headed by Terri Kennerly. 

Stephen Ruffini of the General Educational Development (GED) Testing Service provided data on GED 

test passers. Stephen Broughman, Lee Hoffman, Frank Johnson, Jeffrey Owings, Marilyn Seastrom, 

John Sietsema, Quansheng Shen, William Sonnenberg, and Bruce Taylor of the National Center for 

Education Statistics reviewed the report for technical and substantive clarity. Finally, the greatest debt is 

owed to the state Common Core of Data coordinators who provided the data presented in this report.

v

Contents 

Page 

Acknowledgments ..................................................................................................................................... iii 

List of Tables ........................................................................................................................................... vii 

Introduction .................................................................................................................................................1 

Selected Findings ........................................................................................................................................3 

 Public Elementary and Secondary Schools and Students: School Year 2004–05 ................................3 

 High School Completers: School Year 2003–04 ..................................................................................3 

 State Financing of Public Elementary and Secondary Education: Fiscal Year 2004 ...........................3 

 Revenues for Public Elementary and Secondary Education ...........................................................3 

 Expenditures for Public Elementary and Secondary Education .....................................................4 

 Total Expenditures ....................................................................................................................4 

 Current Expenditures for Public Elementary and Secondary Education ..................................4 

 District Financing of Public Elementary and Secondary Education: Fiscal Year 2004 .......................5 

Revenues and Expenditures for Public Elementary and Secondary Education by District Type 

and Source .......................................................................................................................................5 

 Regular School Districts ...........................................................................................................5 

 Independent Charter School Districts .......................................................................................5 

 Regular Unified School Districts ..............................................................................................5 

References and Related Data Files .............................................................................................................7 

Appendix A: Technical Notes ...................................................................................................................31 

Appendix B: Glossary ...............................................................................................................................37 

vii

List of Tables 

Tables Page 

1. Public school student membership in the United States and other jurisdictions, by grade and state 

or jurisdiction: School year 2004–05 ....................................................................................................9 

2. Number of public elementary and secondary schools in the United States and other jurisdictions 

with membership, by type of school and state or jurisdiction, and number and percentage of 

students in charter, magnet, Title I eligible, and Title I schoolwide schools, by state or jurisdiction: 

School year 2004–05 ...........................................................................................................................13 

3. Public school membership in the United States and other jurisdictions, by race/ethnicity and state 

or jurisdiction, and number and percentage of students participating in selected programs, by state 

or jurisdiction: School year 2004–05 ..................................................................................................15 

4. Total student membership, student/teacher ratio, and number of staff by category for public 

schools in the United States and other jurisdictions, by state or jurisdiction: School year 

2004–05 ...............................................................................................................................................17 

5. Averaged public school freshman graduation rate, number of high school completers, number of 

diplomas, number of other high school completers, and number of General Educational 

Development (GED) test passers in the United States and other jurisdictions, by state or 

jurisdiction: School year 2003–04 ......................................................................................................19 

6. Total revenues, percentage distribution, and revenues per pupil for public elementary and 

secondary schools in the United States and other jurisdictions, by source and state or jurisdiction: 

Fiscal year 2004 ..................................................................................................................................21 

7. Total expenditures and per pupil expenditures for public elementary and secondary schools in the 

United States and other jurisdictions, by function and state or jurisdiction: Fiscal year 2004 ...........23 

8. Total current expenditures for public elementary and secondary schools, percentage distribution, 

and expenditures per pupil in the United States and other jurisdictions, by function and state or 

jurisdiction: Fiscal year 2004 ..............................................................................................................25 

9. Total current instruction and instruction-related expenditures and expenditures per pupil for 

public elementary and secondary school districts in the United States and other jurisdictions, by 

type of expenditure and state or jurisdiction: Fiscal year 2004 ..........................................................27 

10. Fifth, median, and 95th percentile cutpoints for public elementary and secondary school district 

revenues and expenditures per pupil, and federal range ratio in the United States and District of 

Columbia, by district type: Fiscal year 2004 ......................................................................................29 

1

Introduction 

The Common Core of Data (CCD) is a universe collection of public elementary and secondary 

education data that is administered by the National Center for Education Statistics (NCES). The CCD is 

a system of five surveys, three nonfiscal and two fiscal.

The nonfiscal surveys are the 

 Public Elementary/Secondary School Universe Survey, 

 Local Education Agency Universe Survey, and 

 State Nonfiscal Survey of Public Elementary/Secondary Education. 

The fiscal surveys are the 

 School District Finance Survey (F-33) and 

 National Public Education Financial Survey (NPEFS). 

The data for these surveys are provided by state education agencies (SEAs) through the CCD survey 

system. The universe for the nonfiscal surveys and each of the fiscal surveys is as follows: 

 Nonfiscal surveys universe. Includes the 50 states, the District of Columbia, the Bureau of 

Indian Affairs, Department of Defense dependents schools (overseas and domestic), Puerto Rico, 

and the other jurisdictions of American Samoa, Guam, the Northern Marianas, and the U.S. 

Virgin Islands. 

 NPEFS universe. Includes the 50 states, the District of Columbia, Puerto Rico, and the other 

jurisdictions of American Samoa, Guam, the Northern Marianas, and the U.S. Virgin Islands. 

 F-33 universe. Includes the 50 states and the District of Columbia. 

This report provides an overview of data from the CCD. Nonfiscal data are presented for school year 

2004–05 (except high school completion data, which are for school year 2003–04), and fiscal data are 

presented for school year 2003–04 (fiscal year 2004).1

 For all surveys, the U.S. totals presented in the 

tables and in the text include only the 50 states and the District of Columbia. 

Below are Selected Findings, followed by two appendixes: appendix A, which includes technical notes; 

and appendix B, which includes a glossary of key terms used in this report. 

 

1

 In the CCD, data on high school completers are collected 1 year after the completions occur; for example, data on 2003–04 

high school completers were collected in the 2004–05 data collection. Fiscal data are 1 year behind the nonfiscal data because 

of the time required by states to audit fiscal data before reporting them. 

3

Selected Findings 

Public Elementary and Secondary Schools and Students: School Year 2004–05 

Public elementary and secondary schools had 48.8 million students in membership in school year 2004–

05 (table 1). Among the states with the largest number of students in membership were California, 

Florida, Illinois, New York, and Texas, each with more than 2 million students. 

There were 93,295 public schools with students in membership in school year 2004–05 (table 2),2

including 86,487 regular schools, 1,635 special education schools, 326 vocational education schools, 

4,847 alternative education schools, and 3,294 charter schools.3

 Charter schools served almost 2 percent 

of all students. There were 51,022 schools that were Title I eligible, and these schools enrolled almost 50 

percent of all students. 

Over 5.9 million public elementary and secondary students (almost 14 percent of the total student 

membership) had Individualized Education Programs (IEPs)4

 in school year 2004–05 (table 3). About 

17.6 million students (37 percent of the total student membership) were eligible for free or reduced-price 

lunch. Looking at students for whom race/ethnicity information was reported,5

 almost 28 million were 

White, non-Hispanic; 9.1 million were Hispanic; 8.3 million were Black, non-Hispanic; 2.1 million were 

Asian/Pacific Islander; and 581,481 were American Indian/Alaska Native. In California, the District of 

Columbia, Hawaii, Mississippi, New Mexico, and Texas, students of a single racial/ethnic group other 

than White, non-Hispanic comprised the largest group within the state.

The average student/teacher ratio in public schools in school year 2004–05 was 15.8 (i.e., there were 

about 16 students for every teacher employed) (table 4). Arizona, California, Oregon, and Utah had 

student/teacher ratios higher than 20 to 1. Overall, public schools staffed 6.1 million full-time-equivalent 

(FTE) positions, including 3.1 million teachers and 707,028 teacher aides. 

High School Completers: School Year 2003–04 

Almost 2.6 million students were awarded a high school diploma or other high school completion 

credential in school year 2003–04 (table 5). This includes 2.5 million students who received a regular 

high school diploma and 47,522 students who received some other type of credential. There were 

184,885 individuals age 19 or younger who passed the General Educational Development (GED) 

examination.6 The Averaged Freshman Graduation Rate (AFGR), an estimate of the percentage of high 

school students who graduate on time (i.e., within 4 years), was 75.0.7

State Financing of Public Elementary and Secondary Education: Fiscal Year 2004 

Revenues for Public Elementary and Secondary Education 

Approximately $462 billion was collected for public elementary and secondary education in the 50 

states and the District of Columbia in fiscal year (FY) 2004 (table 6). Total revenues ranged from a high 

of almost $57.6 billion in California, which serves about 13 percent of the nation’s students, to a low of 

almost $878 million in North Dakota, which serves roughly 0.2 percent of the nation’s students (student 

membership percentages derived from table 1). The greatest percentages of education revenues came 

 

2

 In the CCD, schools can be reported with no student enrollment because each student can be included in the enrollment for 

only a single school. For example, students who are dually enrolled in a regular school and a vocational school can only be 

reported among the membership of one of these schools. Because of this, there are operational schools without membership. 

3

 Regular, special education, vocational, and alternative education schools can also be charter schools. 4

 IEPs do not include gifted/talented students. 

5

 Race/ethnicity was reported for 98 percent of the total student membership. 

6

 GED data were acquired from the General Educational Development Testing Service. 

7

 Data were previously reported in Seastrom et al, 2006. See appendix A for more information about the AFGR. 
4

from state and local governments, which provided 47.1 percent and 43.9 percent, respectively, of total 

revenues. The federal government’s contribution was 9.1 percent of all revenues. The 50 states and the 

District of Columbia collected an average of $9,518 from all sources for every student in membership in 

FY 04. 

Expenditures for Public Elementary and Secondary Education 

Total Expenditures 

School districts had total expenditures of approximately $473.9 billion in FY 04, including about $403.4 

billion in current expenditures for public elementary and secondary education (table 7).8

 Of the 

remaining expenditures, $44.6 billion was spent on facilities acquisition and construction, $5.8 billion 

on replacement equipment, $13.1 billion on interest payments on debt, and $6.9 billion on other 

programs (programs such as community services and adult education, which are not part of public 

elementary and secondary education). In the 50 states and the District of Columbia, average 

expenditures per pupil were $9,762, ranging from a low of $6,263 in Utah to highs of $15,048 in New 

Jersey and $15,081 in the District of Columbia.

Current Expenditures for Public Elementary and Secondary Education 

Because of the variation in the kinds of programs run by school districts and the large swings in school 

construction expenditures from year to year, researchers often use current, rather than total, expenditures 

when reporting and comparing school district expenditures. Current expenditures are expenditures for 

the day-to-day operations of schools and school districts. They include expenditures for salaries, 

benefits, supplies, and purchased services, but not for construction, equipment, debt financing, and 

programs outside of public elementary/secondary education. 

Current expenditures for public education totaled approximately $403.4 billion in FY 04 (tables 7 and 

8), with nearly $266.6 billion (66 percent) spent on instruction and instruction-related expenses (table 8). 

Of the remaining amount, $20.8 billion (5 percent) was spent on student support, $44.4 billion (11 

percent) on administration, and $71.6 billion (18 percent) on operations.

In terms of the percentage of current expenditures spent on instruction and instruction-related expenses 

(table 8), the national average expenditure was 66 percent. Among the 50 states and the District of 

Columbia, Oklahoma’s percentage was the smallest (60 percent), while New York’s was the largest (71 

percent). 

The nearly $266.6 billion spent on instruction and instruction-related expenses in FY 04 (tables 8 and 9) 

included $184.5 billion for salaries for teachers and instruction-related staff and $53.2 billion for 

benefits for these staff (table 9). Average current expenditures per pupil for instruction and instructionrelated expenses were $5,492 in the 50 states and the District of Columbia. 

Looking at per pupil expenditures in FY 04, instruction and instruction-related expenditures ranged from 

$3,413 in Utah to $8,993 in New York (tables 8 and 9) and student support services expenditures ranged 

from $187 in Utah to $1,200 in New Jersey (table 8). Expenditures per pupil for operations services 

(e.g., food services) were $1,475 for the nation. 

 

8

 Expenditure data were previously reported in Johnson, 2006. 
5

District Financing of Public Elementary and Secondary Education: Fiscal Year 2004 

Revenues and Expenditures for Public Elementary and Secondary Education by District Type and 

Source 

Regular School Districts 

Regular school districts are public elementary and/or secondary school districts that provide general 

instruction and other education services and that do not focus primarily on special education or 

vocational education. Median revenues per pupil in regular school districts were $9,228 in FY 04 (table 

10). Five percent of regular districts had total revenues per pupil of $6,621 or less, while 5 percent had 

total revenues per pupil of $18,071 or more. The federal range ratio, a measure of disparity in revenues 

(or expenditures) per pupil between the bottom 5 percent and top 5 percent of districts, was 1.7 for total 

revenues in FY 04. The federal range ratio of 1.7 indicates that the magnitude of the difference between 

total revenues for the 5th and 95th percentile of districts was approximately 170 percent.9 In terms of 

revenues per pupil by source, the largest disparity between the bottom and top 5 percent of regular 

districts was for federal revenues, with a federal range ratio of 12.0. 

Median current expenditures per pupil for regular school districts were $7,860 in FY 04 (table 10). Five 

percent of regular districts had current expenditures per pupil of $5,855 or less, while 5 percent had 

current expenditures per pupil of $14,067 or more, with a federal range ratio of 1.4. In terms of 

expenditures per pupil by source, the largest disparity between the bottom and top 5 percent of regular 

districts was for capital outlay, with a federal range ratio of 147.1. 

Independent Charter School Districts 

Independent charter schools are public schools that are exempt from significant state or local rules that 

normally govern the operation and management of public schools. A charter school may be affiliated 

with a regular school district, a university, or a private organization; independent charter school districts 

are districts in which the charter schools are not affiliated with a regular school district.10 (For more 

information on charter schools, see appendix A). Median total revenues per pupil for independent 

charter school districts were $7,830 in FY 04, with 5 percent of independent charter school districts 

having total revenues per pupil of $5,384 or less and 5 percent having total revenues per pupil of 

$15,080 or more, resulting in a federal range ratio of 1.8 (table 10). 

Median current expenditures per pupil for independent charter school districts were $6,862 in FY 04, 

with 5 percent of independent charter school districts spending $4,439 or less and 5 percent spending 

$12,729 or more (table 10). The federal range ratio of 1.9 indicates that independent charter school 

districts had a greater variation in spending per pupil than regular school districts, which had a federal 

range ratio of 1.4. 

Regular Unified School Districts 

Unified school districts serve students in all grades (PK–12 or K–12) and are a subset of regular school 

districts, which include both unified school districts and other school districts that serve narrower grade 

ranges (such as PK–6 or 9–12). Median total revenues per pupil for unified school districts were $9,003 

in FY 04, with 90 percent of unified districts having total revenues per pupil between $6,640 and 

 

9

 See appendix A for more information on the federal range ratio. 

10 Charter schools that do not have a preexisting affiliation with a school district are reported to the CCD with a 

“placeholder,” or “dummy,” district because the CCD requires that every school be affiliated with a district. In this report, 

data for charter schools that have a preexisting affiliation with a school district are included with the data reported for the

entire school district, making these data indistinguishable from data for districts that do not have charter schools. 
6

$15,580 (table 10). The federal range ratio of 1.3 indicates that unified school districts had less variation 

in total revenues per pupil than regular school districts as a whole, which had a federal range ratio of 1.7. 

Median current expenditures per pupil for unified school districts were $7,689 in FY 04, with 90 percent 

of unified districts having current expenditures between $5,886 and $13,044 (table 10). The federal 

range ratio of 1.2 indicates that unified school districts had less variation in spending per pupil than both 

all regular school districts and independent charter school districts.
7

References and Related Data Files 

References 

Berne, R., and Stiefel, L. (1984). The Measurement of Equity in School Finance: Conceptual, 

Methodological, and Empirical Dimensions. Baltimore, MD: Johns Hopkins University Press. 

Gray, D., Sable, J., Dalton, B., and Sietsema, J. (2006). Documentation for the Common Core of Data 

State Nonfiscal Survey of Public Elementary/Secondary Education: School Year 2004–05 (NCES 

2006-441). U.S. Department of Education. Washington, DC: National Center for Education 

Statistics. Retrieved June 23, 2006, from http://nces.ed.gov/ccd/stnfis.asp. 

Hill, J., and Johnson, F. (2006). Documentation for the NCES Common Core of Data National Public 

Education Financial Survey (NPEFS), School Year 2003–04 (Fiscal Year 2004) (NCES 2006-

443). U.S. Department of Education. Washington, DC: National Center for Education Statistics. 

Hussar, W., and Sonnenberg, W. (2000). Trends in Disparities in School District Level Expenditures per 

Pupil (NCES 2000-020). U.S. Department of Education. Washington, DC: National Center for 

Education Statistics. 

Johnson, F. (2006). Current Expenditures for Public Elementary and Secondary Education: School Year 

2003-04 (NCES2006-352). U.S. Department of Education. Washington, DC: National Center for 

Education Statistics. 

Parish, T.B., Matsumoto, C.S., and Fowler, W.J. (1995). Disparities in Public School District Spending 

1989-90 (NCES 95-300). U.S. Department of Education. Washington, DC: National Center for 

Education Statistics. 

Seastrom, M., Hoffman, L., Chapman, C., and Stillwell, R. (2006). The Averaged Freshman Graduation 

Rate for Public High Schools From the Common Core of Data: School Years 2002–03 and 2003–

04 (NCES 2006-606). U.S. Department of Education. Washington, DC: National Center for 

Education Statistics. 

Related Data Files 

Data files for all CCD surveys used in this report may be found on the CCD data page of the CCD 

website at http://nces.ed.gov/ccd/ccddata.html. 

State or jurisdiction

Total

student 

membership

Prekindergarten Kinder- garten Grade 1 Grade 2 Grade 3 

Reporting states1 48,794,911 990,421 3,543,554 3,663,005 3,559,854 3,580,462 

Alabama 730,140 1,994 56,964 58,567 55,661 54,954 Alaska 132,970 1,760 9,870 9,510 9,773 9,452 Arizona 1,043,298 9,730 80,614 79,773 78,239 78,495 Arkansas 463,115 7,688 36,967 36,286 34,795 34,444 California 6,441,557 2 119,410 3 455,155 477,554 474,856 481,280 

Colorado 765,976 21,256 56,968 58,798 56,634 56,470 Connecticut 577,390 12,448 41,886 43,483 42,266 43,083 Delaware 119,091 2 670 8,279 9,111 8,861 8,783 

District of Columbia 76,714 5,432 5,387 5,603 5,275 5,320 Florida 2,639,336 2 47,995 197,163 201,536 195,370 206,716 

Georgia 1,553,437 37,791 122,495 120,880 117,310 117,092 Hawaii 183,185 1,288 13,576 14,207 13,899 14,298 Idaho 256,084 2,585 19,603 19,459 19,016 19,356 Illinois 2,097,503 68,764 145,797 154,861 152,864 156,370 Indiana 1,021,348 2 7,967 73,142 80,247 77,902 78,331 

Iowa 478,319 6,108 36,713 33,916 33,626 33,588 Kansas 469,136 2,486 34,203 34,534 32,849 33,159 Kentucky 674,796 37,916 49,027 52,504 47,483 47,483 Louisiana 724,281 23,467 57,386 58,425 53,697 53,417 Maine 198,820 1,747 13,687 14,184 13,985 14,173 Maryland 865,561 23,380 54,838 60,854 61,152 62,144 Massachusetts 975,574 23,281 68,357 72,840 71,403 71,578 Michigan 1,750,919 20,360 131,141 124,663 122,038 122,480 Minnesota 838,503 11,173 58,657 58,523 58,093 58,048 Mississippi 495,376 2,623 39,547 39,967 37,520 37,004 Missouri 905,449 13,602 64,328 67,175 65,315 65,343 Montana 146,705 759 10,206 10,481 10,096 10,370 Nebraska 285,761 6,114 21,205 20,572 20,220 20,252 Nevada 400,083 2 2,894 2 29,877 2 32,258 2 31,338 2 31,333 

New Hampshire 206,852 2,360 10,116 15,269 14,978 15,021 New Jersey 1,393,347 2 25,211 93,157 101,135 99,019 99,026 

New Mexico 326,102 5,322 24,624 24,670 24,022 23,596 New York 2,836,337 2 39,801 2 188,633 2 203,159 2 198,215 2 202,014 

North Carolina 1,385,754 12,468 111,753 111,489 105,683 104,054 North Dakota 100,513 1,089 6,643 7,116 6,958 7,044 See notes at end of table.Table 1. Public school student membership in the United States and other jurisdictions, by grade and state or jurisdiction: School year 2004–05

9 
State or jurisdiction

Total

student 

membership

Prekindergarten Kinder- garten Grade 1 Grade 2 Grade 3 

Ohio 1,840,032 26,119 134,215 136,365 131,410 131,752 Oklahoma 629,476 31,803 47,152 50,685 45,295 43,924 Oregon 552,322 988 38,997 41,319 40,474 41,199 

Pennsylvania 1,828,089 7,154 124,435 129,233 126,492 129,400 

Rhode Island 156,498 1,633 8,824 11,661 11,408 11,580 South Carolina 703,736 20,961 52,327 53,769 51,359 51,054 South Dakota 122,798 2 1,173 9,257 8,836 8,778 8,824 

Tennessee 941,091 8,132 74,740 74,196 69,321 69,119 Texas 4,405,215 204,665 333,934 345,674 334,138 326,921 Utah 503,607 2 9,036 4 41,088 40,897 39,185 38,265 

Vermont 98,352 3,714 6,249 6,452 6,521 6,550 Virginia 1,204,739 18,376 87,223 90,215 87,445 88,264 Washington 1,020,005 2 11,921 71,219 74,553 73,944 73,227 

West Virginia 280,129 7,989 20,942 20,811 19,883 19,896 Wisconsin 864,757 27,444 58,724 58,521 57,807 58,874 Wyoming 84,733 374 6,264 6,209 5,983 6,042  Department of Defense dependents schools, Bureau of Indian Affairs, and other jurisdictions

DoDDS: DoDs Overseas5 68,327 2,005 6,283 6,474 6,212 6,085 

DDESS: DoDs Domestic5 29,151 3,009 3,509 3,354 3,062 2,868 Bureau of Indian Affairs — — — — — — 

American Samoa 16,126 1,547 1,016 1,129 1,109 1,080 Guam 30,605 430 2,203 2,463 2,362 2,463 Northern Marianas Islands 11,601 580 686 921 886 872 Puerto Rico 575,648 199 38,375 45,988 43,084 43,612 U.S. Virgin Islands 16,429 2 — 989 1,088 1,112 1,094 

See notes at end of table.Table 1. Public school student membership in the United States and other jurisdictions, by grade and state or jurisdiction: School year 2004–05—

10 
State or jurisdiction Grade 6 Grade 7 Grade 8 Grade 9 Grade 10 Grade 11 

Reporting states1 3,735,281 3,818,427 3,824,670 4,281,345 3,750,491 3,369,339 

Alabama 59,406 61,450 59,286 64,569 53,604 47,538 Alaska 10,151 10,886 10,857 11,934 10,664 9,625 Arizona 77,592 79,811 78,595 91,860 82,536 75,259 Arkansas 34,740 36,881 37,369 38,279 35,794 31,928 California 491,264 492,879 498,806 549,463 497,197 459,125 Colorado 58,298 59,548 59,397 64,446 57,678 52,770 Connecticut 44,457 45,136 45,072 49,177 44,580 41,124 Delaware 9,491 9,866 10,494 11,249 9,081 7,772 District of Columbia 5,563 5,576 5,189 6,285 4,804 3,816 Florida 208,251 209,848 209,559 250,263 202,437 179,028 Georgia 122,861 122,627 122,432 142,079 113,044 96,063 Hawaii 14,299 13,849 14,422 16,971 13,682 12,845 Idaho 19,552 20,316 20,299 21,344 20,177 18,836 Illinois 161,487 162,047 162,192 178,240 159,950 142,828 Indiana 80,913 82,371 82,728 87,829 78,361 71,836 Iowa 36,141 37,521 38,097 41,196 39,580 36,940 Kansas 34,525 35,752 35,915 39,293 36,302 34,349 Kentucky 49,542 50,653 51,172 56,919 48,559 42,757 Louisiana 56,263 58,791 60,194 59,182 48,181 43,133 Maine 15,549 16,700 16,850 16,766 16,056 15,321 Maryland 66,799 69,219 69,567 81,270 68,249 61,193 Massachusetts 74,901 76,829 76,831 84,628 75,478 69,441 Michigan 132,348 136,430 137,898 158,797 135,116 120,228 Minnesota 62,870 65,175 66,016 70,751 69,691 67,978 Mississippi 39,603 41,076 39,115 40,195 34,245 29,012 Missouri 71,141 74,516 73,619 78,748 71,794 64,402 

Montana 11,204 11,977 12,011 13,200 12,039 11,494 Nebraska 21,203 21,925 22,267 25,214 22,734 21,440 Nevada 32,304 2 32,364 2 32,472 2 36,056 2 30,706 2 23,167 2 

New Hampshire 16,200 17,017 17,237 18,584 17,233 15,871 New Jersey 103,802 104,603 104,437 111,479 104,337 95,891 New Mexico 25,239 25,657 26,211 30,134 26,387 22,163 New York 211,816 2 219,122 2 218,176 2 262,635 2 227,717 2 183,622 2 North Carolina 108,064 111,067 109,979 126,414 103,929 90,414 North Dakota 7,726 8,029 8,127 8,547 8,515 8,186 See notes at end of table.Table 1. Public school student membership in the United States and other jurisdictions, by grade and state or jurisdiction: School year 2004–05—Co

11 
State or jurisdiction Grade 6 Grade 7 Grade 8 Grade 9 Grade 10 Grade 11 

Ohio 142,538 145,714 147,161 165,656 143,496 136,413 Oklahoma 46,058 47,939 47,270 50,035 45,741 41,485 Oregon 42,227 43,751 44,802 46,700 45,148 42,290 Pennsylvania 143,275 149,056 151,250 163,848 153,315 140,618 Rhode Island 12,365 12,782 12,783 14,591 12,763 11,571 South Carolina 55,703 57,408 56,641 65,564 53,159 42,013 South Dakota 9,506 9,774 9,715 10,377 9,924 9,217 Tennessee 72,279 74,131 73,233 80,890 71,894 61,937 Texas 328,689 332,980 329,214 386,182 311,905 275,238 Utah 36,672 37,819 37,674 38,069 37,406 37,016 Vermont 7,254 7,474 7,846 8,533 8,237 7,873 Virginia 94,345 96,174 96,540 109,375 94,410 83,302 Washington 78,244 80,567 80,918 89,802 83,187 77,490 West Virginia 21,499 22,418 22,582 24,199 21,071 18,985 

Wisconsin 62,557 66,095 67,168 76,173 71,196 69,928 Wyoming 6,505 6,831 6,985 7,355 7,202 6,568  Department of Defense dependents schools, Bureau of Indian Affairs, and other jurisdictionsDoDDS: DoDs Overseas5 5,493 5,142 4,712 4,527 3,984 3,275 

DDESS: DoDs Domestic5 2,245 1,645 1,409 1,034 729 653 Bureau of Indian Affairs — — — — — — 

American Samoa 1,258 1,216 1,115 1,140 1,122 1,051 Guam 2,439 2,335 2,372 2,815 2,587 1,860 Northern Marianas Islands 951 880 834 979 857 681 Puerto Rico 45,002 46,246 43,212 45,140 44,949 37,422 U.S. Virgin Islands 1,460 1,747 1,288 1,676 1,145 1,029 — Not available.† Not applicable.

1 Reporting states totals include the 50 states and the District of Columbia.2 Data were totaled based on sum of internal or external detail.3 Prekindergarten data were imputed based on current-year (fall 2004) data.4 Prekindergarten data were imputed based on prior-year (fall 2003) data.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "State Nonfiscal Survey of Public Ele2004–05, Version 1d.

5 DoDDS and DDESS are the Department of Defense Dependents Schools (overseas) and the Department of Defense Domestic Dependent Elementa

respectively.

Table 1. Public school student membership in the United States and other jurisdictions, by grade and state or jurisdiction: School year 2004–05—Co

12 
Table 2. students in charter, magnet, Title I eligible, and Title I schoolwide schools, by state or jurisdiction: School year 2004–05

State or jurisdiction

Total number 

of schools

having

membership1 Regular

Special 

education

Vocational 

education

Alternative 

education Number

Percent of 

all students

in these 

schools Number

Percent of 

all students

in these 

schools Number2

Reporting states3 93,295 86,487 1,635 326 4,847 3,294 1.8 ‡ ‡ 51,022 

Alabama 1,386 1,337 21 1 27 † † 37 2.7 695 Alaska 497 471 4 1 21 21 3.1 16 3.1 298 Arizona 1,976 1,823 11 84 58 492 8.4 20 1.5 1,140 Arkansas 1,130 1,121 4 0 5 17 0.7 10 1.4 825 California 9,373 8,046 129 0 1,198 494 2.8 465 9.4 5,287 Colorado 1,679 1,598 8 4 69 110 4.8 5 0.2 873 Connecticut 1,095 1,011 31 17 36 14 0.5 34 2.3 497 Delaware 198 173 13 5 7 13 5.5 2 1.0 97 District of Columbia 214 189 14 2 9 39 18.3 3 1.5 173 Florida 3,498 3,200 111 19 168 299 3.1 — — 1,384 

Georgia 2,069 2,037 8 0 24 49 1.7 59 3.6 1,150 Hawaii 285 281 3 0 1 27 2.8 † † 196 Idaho 662 593 5 0 64 19 2.3 † † 495 Illinois 4,245 3,888 229 0 128 26 0.7 356 12.1 2,392 Indiana 1,913 1,855 26 0 32 22 0.4 26 1.3 1,058 Iowa 1,524 1,440 10 0 74 2 # † † 684 Kansas 1,400 1,400 0 0 0 20 0.3 31 2.6 641 Kentucky 1,368 1,224 8 0 136 † † 39 4.6 893 Louisiana 1,510 1,362 36 0 112 17 0.7 68 5.8 934 Maine 655 652 3 0 0 † † 1 # 505 Maryland 1,372 1,267 44 10 51 1 # — — 384 

Massachusetts 1,872 1,806 1 39 26 57 2.1 5 0.3 1,089 Michigan 3,901 3,495 168 13 225 239 4.7 ‡ ‡ 1,141 Minnesota 2,214 1,623 246 1 344 123 2.1 66 3.4 953 Mississippi 896 896 0 0 0 1 0.1 6 0.5 687 Missouri 2,257 2,183 13 0 61 — — 44 2.1 1,191 

Montana 852 847 2 0 3 † † † † 691 Nebraska 1,203 1,163 40 0 0 † † — — 485 

Nevada 556 516 5 1 34 19 1.0 1 # 124 New Hampshire 477 477 0 0 0 3 # † † 248 New Jersey 2,440 2,311 75 54 0 49 1.0 — — — 

New Mexico 834 757 16 2 59 44 2.5 1 # 501 New York 4,470 4,290 65 25 90 58 0.6 33 0.7 3,186 North Carolina 2,283 2,190 21 1 71 97 1.8 139 7.3 1,144 North Dakota 511 511 0 0 0 † † † † 351 See notes at end of table.

Type of school Charter schools Magnet schools Title I elig

Table 2. Number of public elementary and secondary schools in the United States and other jurisdictions with membership, by type of school and state or jurisdiction, 

13 
Table 2. students in charter, magnet, Title I eligible, and Title I schoolwide schools, by state or jurisdiction: School year 2004–05—Continued

State or jurisdiction

Total number 

of schools

having

membership1 Regular

Special 

education

Vocational 

education

Alternative 

education Number

Percent of 

all students

in these 

schools Number

Percent of 

all students

in these 

schools Number2

Ohio 3,862 3,838 13 8 3 245 3.2 — — 2,681 

Oklahoma 1,787 1,787 0 0 0 12 0.6 † † 1,289 Oregon 1,208 1,173 2 0 33 39 0.8 — — 1,207 Pennsylvania 3,189 3,149 12 16 12 109 2.6 34 1.2 2,110 

Rhode Island 334 320 4 3 7 11 1.4 — — 147 

South Carolina 1,101 1,079 10 0 12 22 0.5 60 6.5 555 South Dakota 713 688 2 0 23 † † † † 344 Tennessee 1,671 1,621 16 7 27 7 0.1 31 1.7 899 Texas 7,941 6,967 3 0 971 295 1.5 ‡ ‡ 5,263 Utah 915 767 41 2 105 27 1.3 8 0.3 227 Vermont 361 316 43 0 2 † † † † 214 Virginia 1,861 1,827 11 0 23 4 # 172 12.7 779 Washington 2,203 1,854 97 7 245 † † — — 1,224 

West Virginia 752 721 7 3 21 † † † † 412 Wisconsin 2,206 2,000 4 1 201 149 2.9 2 0.1 1,076 Wyoming 376 347 0 0 29 2 0.2 † † 203  Department of Defense dependents schools, Bureau of Indian Affairs, and other jurisdictionsDoDDS: DoDs Overseas4 153 153 0 0 0 † † † † — DDESS: DoDs Domestic4 68 68 0 0 0 † † † † —

Bureau of Indian Affairs — — — — — — — — — — American Samoa 31 29 1 1 0 † † † † —

Guam 36 36 0 0 0 † † † † — 

Northern Marianas Islands 32 31 0 0 1 † † † † —

Puerto Rico 1,513 1,452 28 15 18 120 8.4 28 1.9 1,479 U.S. Virgin Islands 33 32 0 0 1 † † 1 7.4 33 

— Not available.† Not applicable.# Rounds to zero.‡ Reporting standards not met, data were missing for more than 20 percent of the schools. 

1 Total number of schools with membership differs from the total number of operational schools, which includes schools that have no membership.2 Number of Title I eligible schools includes those with and without schoolwide Title I programs.3 Reporting states totals include the 50 states and the District of Columbia.4 DoDDS and DDESS are the Department of Defense Dependents Schools (overseas) and the Department of Defense Domestic Dependent Elementary and Secondary 

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "Public Elementary/Secondary School Universe Surve

Charter schools Magnet schools Title I elig

Table 2. Number of public elementary and secondary schools in the United States and other jurisdictions with membership, by type of school and state or jurisdiction, 

Type of school

14 
Table 3. Public school membership in the United States and other jurisdictions, by race/ethnicity and state or jurisdiction, and number and percentage of stu

Table 3. programs, by state or jurisdiction: School year 2004–05

State or jurisdiction

Total 

students 

reported2 

American 

Indian/

Alaska 

Native 

Asian/

Pacific

Islander Hispanic

Black nonHispanic White non- Hispanic

Number of 

students 

eligible for free 

or reducedprice lunch

Percent of

students 

eligible for free 

or reducedprice lunch

Number of 

students 

with IEPs3

Reporting states5 47,959,525 581,481 2,144,741 9,148,380 8,299,776 27,785,147 17,647,584 37.4 5,932,906 

Alabama 730,140 5,844 7,154 17,558 263,835 435,749 376,494 51.6 92,507 Alaska 132,970 34,991 8,870 5,423 6,171 77,515 38,058 28.6 17,960 Arizona 1,043,298 64,215 24,091 398,750 52,128 504,114 500,442 48.0 188,621 Arkansas 463,115 2,812 5,816 27,800 106,410 320,277 240,352 51.9 56,269 California 6,213,073 51,825 713,240 2,961,104 505,311 1,981,593 3,100,883 49.0 680,996 Colorado 765,976 9,030 24,396 200,829 45,052 486,669 241,569 31.5 82,854 Connecticut 577,390 2,047 19,614 86,579 79,511 389,639 ‡ ‡ 66,829 Delaware 119,091 361 3,244 10,150 38,421 66,915 42,411 35.6 17,516 District of Columbia 76,714 36 1,072 7,272 64,808 3,526 50,455 65.8 12,970 Florida 2,639,336 8,042 56,210 606,003 635,672 1,333,409 1,249,976 47.4 402,665 Georgia 1,519,197 2,335 40,442 119,506 590,242 766,672 743,797 47.9 191,377 

Hawaii 183,185 1,026 132,885 8,196 4,412 36,666 76,597 41.6 22,737 Idaho 256,084 4,162 3,954 31,784 2,478 213,706 98,743 38.6 28,706 Illinois 2,081,705 3,831 77,044 383,546 431,049 1,186,235 785,978 37.5 321,577 

Indiana 1,021,348 2,733 11,501 52,967 126,456 827,691 365,374 35.8 174,088 Iowa 478,319 2,835 8,955 25,721 22,986 417,822 148,429 31.1 72,819 Kansas 458,442 6,644 10,679 53,374 39,877 347,868 179,878 38.6 65,244 Kentucky 636,880 1,182 5,498 11,602 66,747 551,851

—

— 106,703 

Louisiana 724,281 5,242 9,827 14,093 345,339 349,780 445,808 61.6 102,146 Maine 198,820 1,062 2,597 1,654 3,681 189,826 64,301 32.3 33,466 Maryland 865,561 3,489 43,590 60,378 329,801 428,303 277,669 32.1 111,565 

Massachusetts 975,574 3,226 46,958 115,217 86,520 723,653 270,651 27.7 161,993 Michigan 1,739,570 16,908 38,734 73,167 346,033 1,264,728 584,773 33.7 244,193 

Minnesota 838,503 17,576 45,727 41,639 68,471 665,090 247,520 29.5 114,686 Mississippi 495,376 852 3,867 6,228 251,419 233,010 318,743 64.3 68,564 

Missouri 905,449 3,475 13,272 25,921 162,419 700,362 353,559 39.1

—

Montana 146,705 16,543 1,583 3,367 1,184 124,028 49,367 33.7 19,410 Nebraska 285,761 4,710 4,979 30,770 21,104 224,198 99,325 34.8 47,045 Nevada

—

—

—

—

—

— ‡ ‡ 45,382 

New Hampshire 206,852 604 3,648 5,349 3,319 193,932 34,162 16.5 30,331 

New Jersey 1,393,334 2,701 100,701 246,764 247,115 796,053

—

—

—

New Mexico 326,102 36,333 3,927 173,903 8,026 103,913 189,523 58.1 63,754 New York 2,836,337 13,408 190,882 562,359 564,839 1,504,849 515,130 18.2

—

North Carolina 1,385,754 20,509 28,361 103,986 437,391 795,507 624,500 45.1 192,697 North Dakota 100,513 8,303 894 2,381 1,250 87,685 29,204 29.1 14,639 See notes at end of table.

Race/ethnicity1 Selected p

15 
Table 3. Public school membership in the United States and other jurisdiction, by race/ethnicity and state or jurisdictions, and number and percentage of stu

Table 3. programs, by state or jurisdiction: School year 2004–05—ContinuedState or jurisdiction

Total 

students 

reported2 

American 

Indian/

Alaska 

Native 

Asian/

Pacific

Islander Hispanic

Black nonHispanic White non- Hispanic

Number of 

students 

eligible for free 

or reducedprice lunch

Percent of

students 

eligible for free 

or reducedprice lunch

Number of 

students 

with IEPs3

Ohio 1,797,318 2,563 24,266 40,923 307,572 1,421,994 575,202 31.3 260,542 Oklahoma 629,476 117,807 9,959 51,768 68,184 381,758 339,012 53.9 94,996 Oregon 533,119 12,262 24,320 77,216 17,419 401,902 225,735 41.9 78,479 

Pennsylvania 1,828,089 2,602 42,870 110,003 292,045 1,380,569 516,075 28.3 260,909 

Rhode Island 156,496 928 4,997 26,235 13,426 110,910 50,172 32.4 28,339 South Carolina 699,723 2,113 8,520 25,130 285,833 378,127 367,133 52.2 100,049 South Dakota 122,798 13,343 1,252 2,343 1,980 103,880 36,845 30.0 17,475 Tennessee 941,091 1,797 12,778 31,486 236,039 658,991 — — 167,786 Texas 4,405,215 14,358 133,304 1,970,868 625,009 1,661,676 2,098,348 47.7 518,726 Utah 494,574 7,711 14,726 57,272 5,977 408,888 160,051 32.4 62,160 Vermont 97,772 457 1,483 862 1,328 93,642 24,592 25.2 12,911 Virginia 1,188,296 3,722 58,673 84,333 321,965 719,603 374,532 31.1 174,776 Washington 1,015,184 27,069 80,982 131,093 58,132 717,908 368,022 36.1 124,067 

West Virginia 280,129 308 1,700 1,740 13,418 262,963 141,053 50.4 50,202 

Wisconsin 864,757 12,653 29,826 54,499 90,770 677,009 ‡ ‡ 129,180 Wyoming 84,733 2,896 873 7,269 1,202 72,493 27,141 32.0 ‡  Department of Defense dependents schools, Bureau of Indian Affairs, and other jurisdictions

DoDDS: DoDs Overseas6 59,469 503 6,133 8,402 11,782 32,649 — — 5,961 

DDESS: DoDs Domestic6 26,616 279 1,107 5,678 6,270 13,282 — — 3,375 Bureau of Indian Affairs — — — — — — — — — 

American Samoa7 16,126 0 16,126 0 0 0 16,033 99.4 1,239 

Guam 30,605 12 30,098 54 86 355 13,781 45.1 2,672 Northern Marianas Islands 11,601 0 11,527 0 2 72 11,433 98.6 669 

Puerto Rico7 575,648 0 0 575,648 0 0 461,842 80.2 87,593 U.S. Virgin Islands 16,432 31 60 2,269 13,914 158 — — 1,756 

— Not available.‡ Reporting standards not met, data were missing for more than 20 percent of schools or districts within a state, or for more than 15 percent of all schools or d

1 Black includes African American, Hispanic includes Latino, Asian includes Native Hawaiian or Other Pacific Islander, and American Indian includes Alaska N2 Totals exclude students for whom race/ethnicity was not reported. Race/ethnicity data were not reported for 2 percent of student membership. 3 IEP stands for Individualized Education Program. 4 ELL stands for English language learners.5 Reporting states totals include the 50 states and the District of Columbia. Data for states that did not meet reporting standards for state-level estimates are i

total. 

6 DoDDS and DDESS are the Department of Defense Dependents Schools (overseas) and the Department of Defense Domestic Dependent Elementary and S7American Samoa and Puerto Rico report all students in a single racial/ethnic category.

NOTE: Percentages based on schools and agencies reporting. Detail may not sum to totals because of rounding.1a; "Local Education Agency Universe Survey," 2003–04, Version 1a; and "State Nonfiscal Survey of Public Elementary/Secondary Education," 2004–05, VersSOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "Public Elementary/Secondary School Unive

Race/ethnicity1 Selected p

16 
Table 4. Total student membership, student/teacher ratio, and number of staff by category for public schools in the United States and other jurisdictions, by state o

 Staff by category

State or jurisdiction

Total student 

membership

Total 

student/ 

teacher 

ratio

Total 

staff Teachers

Instructional 

aides

Instructional 

coordinators 

and 

supervisors

Guidance 

counselors Librar- ians

Student/

other 

support 

staff1

United States3 48,794,911 15.8 6,053,465 3,090,513 707,028 47,688 101,842 54,145 1,397,236 

Alabama 730,140 14.2 92,795 51,594 6,458 836 1,705 1,369 21,112 Alaska 132,970 17.1 17,632 7,756 2,200 173 4 270 146 3,635 

Arizona 1,043,298 21.3 97,953 48,935 13,713 192 1,351 827 23,122 Arkansas 463,115 14.8 66,127 31,234 7,196 623 1,264 954 19,405 California 6,441,557 5 21.1 5 574,614 305,969 5 68,118 6,663 6,508 1,138 114,887 6,7 

Colorado 765,976 17.0 91,337 45,165 10,269 1,425 1,409 842 22,039 Connecticut 577,390 14.9 83,879 38,808 12,689 369 1,352 789 21,468 Delaware 119,091 5 15.2 14,966 7,856 1,693 206 268 132 3,381 

District of Columbia 76,714 14.2 12,162 5,387 1,339 105 99 41 3,581 Florida 2,639,336 5 17.0 311,853 154,864 31,517 677 5,942 2,800 76,484 Georgia 1,553,437 14.8 209,746 104,987 24,535 1,439 3,417 2,192 55,510 Hawaii 183,185 16.4 20,531 11,146 2,084 559 657 291 3,680 Idaho 256,084 17.9 25,533 14,269 2,736 264 590 171 5,333 Illinois 2,097,503 16.0 261,237 131,047 34,411 4 1,059 3,117 2,176 60,878 4 

Indiana 1,021,348 5 16.9 133,375 60,563 19,355 1,720 1,827 996 36,911 

Iowa 478,319 13.8 68,450 34,697 9,475 482 1,157 561 14,917 Kansas 469,136 14.2 64,114 32,932 7,108 110 1,112 924 16,023 Kentucky 674,796 16.3 95,920 41,463 13,634 887 1,425 1,115 26,310 Louisiana 724,281 14.7 101,381 49,192 11,149 1,446 3,317 1,259 26,028 Maine 198,820 11.9 34,899 16,656 5,974 320 650 266 7,407 Maryland 865,561 15.7 108,296 55,101 9,747 1,285 2,230 1,140 29,504 Massachusetts 975,574 13.3 137,613 73,399 19,652 908 2,117 949 25,176 4 

Michigan 1,750,919 17.4 209,831 100,634 25,444 3,338 2,762 1,429 53,197 Minnesota 838,503 16.1 104,367 52,152 14,459 1,450 1,055 922 24,071 Mississippi 495,376 15.8 5 67,249 31,321 5 8,698 703 1,018 951 17,751 

Missouri 905,449 13.8 125,868 65,481 11,575 981 2,562 1,622 30,358 Montana 146,705 14.3 18,762 10,224 1,917 188 433 362 3,726 4 

Nebraska 285,761 13.6 40,998 21,077 4,720 456 767 5 549 9,771 Nevada 400,083 5 19.1 31,260 20,950 3,683 546 8 713 5 343 1,511 New Hampshire 206,852 13.5 31,408 15,298 6,429 201 6 823 302 6,062 6 New Jersey 1,393,347 5 12.1 213,418 114,875 25,878 2,701 2,382 1,553 45,432 

New Mexico 326,102 15.0 46,531 21,730 5,400 907 772 296 12,265 New York 2,836,337 5 13.0 5, 8 399,089 218,612 8 54,938 8 2,172 8 6,551 8 3,329 8 71,122 8 

North Carolina 1,385,754 15.0 177,308 92,550 28,598 962 3,514 2,337 32,701 North Dakota 100,513 12.5 15,157 8,070 1,638 104 277 203 3,518 See notes at end of table.

17 
Table 4. Total student membership, student/teacher ratio, and number of staff by category for public schools in the United States and other jurisdictions, by state or jurisdictio

 Staff by category

State or jurisdiction

Total student 

membership

Total 

student/ 

teacher 

ratio

Total 

staff Teachers

Instructional 

aides

Instructional 

coordinators 

and 

supervisors

Guidance 

counselors Librar- ians

Student/

other 

support 

staff1

Schoo

adminis

trator

Ohio 1,840,032 15.6 239,988 118,060 17,321 601 3,828 1,642 55,278 4,79Oklahoma 629,476 15.6 77,466 40,416 6,997 472 1,559 1,016 18,964 2,10Oregon 552,322 20.1 5 56,637 27,431 5 9,585 495 1,221 431 10,719 1,59

Pennsylvania 1,828,089 15.1 237,122 121,167 26,510 1,457 4,409 2,225 58,667 4,68Rhode Island 156,498 13.2 5 23,031 11,898 5 2,567 4 204 4 2,614 215 4 2,484 1,99

South Carolina 703,736 15.0 65,014 46,914 2,686 721 1,736 1,140 2,127 3,29

South Dakota 122,798 5 13.5 5 18,106 9,064 3,383 377 289 148 3,202 39

Tennessee 941,091 15.7 111,891 60,022 14,181 778 6 1,936 1,566 24,183 6,7 3,42

Texas 4,405,215 15.0 607,364 294,547 59,855 1,518 10,151 4,893 166,802 6,7 30,73

Utah 503,607 5 22.6 5 44,499 22,287 6,954 732 675 262 9,123 1,06

Vermont 98,352 11.3 18,899 8,720 4,339 296 426 220 3,255 43Virginia 1,204,739 12.9 179,688 93,732 17,833 1,447 2,579 2,002 43,013 4,08Washington 1,020,005 5 19.2 111,848 53,125 10,300 231 1,981 5 1,298 37,614 2,79

West Virginia 280,129 14.0 37,979 19,958 3,191 354 673 387 9,797 1,05Wisconsin 864,757 14.3 104,018 60,521 10,951 1,395 1,963 5 1,292 20,392 2,47Wyoming 84,733 12.7 14,256 6,657 1,946 153 389 5 132 3,340 33

 Department of Defense dependents schools, Bureau of Indian Affairs, and other jurisdictions

DoDDS: DoDs Overseas9 68,327 14.0 6,845 4,885 280 52 261 152 220 25

DDESS: DoDs Domestic9 29,151 14.6 2,865 2,002 178 28 94 67 78 10Bureau of Indian Affairs — — — — — — — — — — American Samoa 16,126 17.1 1,813 945 108 50 44 17 334 7Guam 30,605 18.3 3,318 1,672 687 83 40 14 316 6Northern Marianas Islands 11,601 20.0 1,166 579 263 11 18 1 144 3Puerto Rico 575,648 13.4 76,865 43,054 240 505 1,011 1,095 22,929 1,49U.S. Virgin Islands 16,429 5 10.6 2,977 1,545 322 23 79 39 569 11

— Not available.

1 Student/other support staff include library support staff, student support services staff, and all other nonadministrative support staff.2 Administrative support staff includes district- and school-level administrative support staff.3 U.S. totals include the 50 states and the District of Columbia.4 Data were imputed based on current-year (fall 2004) data.5 Data were totaled based on sum of internal or external detail.6 Data disaggregated from reported total. 7 Adjusted. See appendix A, Imputed and adjusted data , for more information.8 Data imputed based on prior-year (fall 2003) data. 9 DoDDS and DDESS are the Department of Defense Dependents Schools (overseas) and the Department of Defense Domestic Dependent Elementary and Secondary Schoo

NOTE: All staff counts are full-time-equivalent (FTE) counts.SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "State Nonfiscal Survey of Public Elementary/Secondary Edu

18 
19

Table 5. Averaged public school freshman graduation rate, number of high school completers, number of diplomas, number of other 

Table 5. high school completers, and number of General Educational Development (GED) test passers in the United States and 

Table 5. other jurisdictions, by state or jurisdiction: School year 2003–04

High school completers

State or jurisdiction

Averaged

freshman

graduation rate1 Total 2 Diplomas

Other 

high school 

completers

General Educational 

Development 

(GED) test passers3

Reporting states4 75.0 2,595,650 2,548,128 47,522 184,885

Alabama 65.0 39,218 36,464 2,754 4,198

Alaska 67.2 7,446 7,236 210 1,008

Arizona 66.8 45,961 45,508 453 3,539

Arkansas 76.8 27,253 27,181 72 3,386

California 73.9 343,480 343,480 † 9,452

Colorado 78.7 45,535 44,777 758 4,012

Connecticut 80.7 34,618 34,573 45 1,140

Delaware 72.9 7,077 6,951 126 155

District of Columbia 68.2 3,307 3,031 276 199

Florida 66.4 139,239 131,418 7,821 15,692

Georgia 61.2 77,020 68,550 8,470 8,598

Hawaii 72.6 10,501 10,324 177 790

Idaho 81.5 15,659 15,547 112 1,615

Illinois 80.3 124,763 124,763 † 5,858

Indiana 73.5 57,636 56,008 1,628 4,589

Iowa 85.8 34,403 34,339 64 1,716

Kansas 77.9 30,155 30,155 † 2,055

Kentucky 73.0 38,144 37,787 357 3,657

Louisiana 69.4 38,723 37,019 1,704 4,179

Maine 77.6 13,378 13,278 100 1,192

Maryland 79.5 53,545 52,870 675 2,762

Massachusetts 79.3 59,192 58,326 866 3,927

Michigan 72.5 100,206 98,823 1,383 4,502

Minnesota 84.7 59,096 59,096 † 2,574

Mississippi 62.7 25,285 23,735 1,550 3,575

Missouri 80.4 57,983 57,983 † 3,731

Montana 80.4 10,500 10,500 † 1,256

Nebraska 87.6 20,506 20,309 197 1,043

Nevada 57.4 17,318 15,201 2,117 1,924

New Hampshire 78.7 13,428 13,309 119 721

New Jersey 86.3 83,826 83,826 † 2,562

New Mexico 67.0 18,307 17,892 415 2,403

New York — — — — 11,567

North Carolina 71.4 73,055 72,126 929 4,697

North Dakota 86.1 7,888 7,888 † 527

Ohio 81.3 119,029 119,029 † 4,932

Oklahoma 77.0 36,799 36,799 † 2,955

Oregon 74.2 36,826 32,958 3,868 3,729

Pennsylvania 82.2 123,474 123,474 † 6,023

Rhode Island 75.9 9,278 9,258 20 582

South Carolina 60.6 35,962 33,235 2,727 1,979

South Dakota 83.7 9,001 9,001 † 672

Tennessee 66.1 50,203 46,096 4,107 5,360

Texas 76.7 244,165 244,165 † 14,706

Utah 83.0 30,423 30,252 171 2,324

Vermont 85.4 7,127 7,100 27 374

Virginia 79.3 75,101 72,042 3,059 5,861

Washington 74.6 61,394 61,274 120 5,336

West Virginia 76.9 17,339 17,339 0 1,665

Wisconsin — — — — 2,883

Wyoming 76.0 5,878 5,833 45 703

See notes at end of table.
20

Table 5. Averaged public school freshman graduation rate, number of high school completers, number of diplomas, number of other 

Table 5. high school completers, and number of General Educational Development (GED) test passers in the United States and 

Table 5. other jurisdictions, by state or jurisdiction: School year 2003–04—Continued

High school completers

State or jurisdiction

Averaged

freshman

graduation rate1 Total 2 Diplomas

Other 

high school 

completers

General Educational 

Development 

(GED) test passers3

 Department of Defense dependents schools, Bureau of Indian Affairs, and other jurisdictions

DoDDS: DoDs Overseas5 — 2,766 2,766 † —

DDESS: DoDs Domestic5 — — 584 — —

Bureau of Indian Affairs — — — 7 —

American Samoa 80.2 852 852 † 6

Guam 48.4 1,346 1,346 † 68

Northern Marianas Islands 75.3 575 575 † 6

Puerto Rico 64.8 31,946 30,083 1,863 —

U.S. Virgin Islands — 816 816 † 33

— Not available.

† Not applicable.

1 Averaged freshman graduation rate (AFGR) is an estimate of the percentage of an entering freshman class graduating in 4 years.

For 2003–04, it equals the total number of diploma recipients in 2003–04 divided by the average membership of the 8th grade class

in 1999–2000, the 9th grade class in 2000–01, and the 10th grade class in 2001–02. 2 Includes individuals who receive diplomas, certificates of attendance, or some other credential in lieu of diplomas.

3 The number of individuals age 19 or younger who passed the GED test. Some of those individuals who passed the test may not 

have sought a high school credential. An individual may pass the GED test in a different state than where he or she last attended school.

4 Reporting states totals include the 50 states and the District of Columbia. The reporting states estimate does not include

data from two states with missing diploma counts: New York and Wisconsin. The adjusted national rate with estimates for these two 

states is 74.3 percent. 

5 DoDDS and DDESS are the Department of Defense Dependents Schools (overseas) and the Department of Defense Domestic

Dependent Elementary and Secondary Schools, respectively. 

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "State Nonfiscal

Survey of Public Elementary/Secondary Education," 1999–2000, Version 1c; 2000–01, Version 1b; 2001–02, Version 1b; and 2004–05,

Version 1d. GED data were acquired from the General Educational Development Testing Service. 
Table 6. Total revenues, percentage distribution, and revenues per pupil for public elementary and secondary schools in the United States and other jur

Table 6. or jurisdiction: Fiscal year 2004State or jurisdiction Total Local State Federal Local State Federal Total LoUnited States1 $462,015,502 2 $202,711,210 2 $217,383,087 $41,921,206 43.9 47.1 9.1 $9,518 3 $4,Alabama 5,373,546 1,729,726 2,986,962 656,858 32.2 55.6 12.2 7,349 2,Alaska 1,550,365 384,049 879,186 287,130 24.8 56.7 18.5 11,576 2,Arizona 7,641,235 2 3,079,821 2 3,648,871 912,542 40.3 47.8 11.9 7,550 3,

Arkansas 3,428,091 1,165,148 1,826,691 436,252 34.0 53.3 12.7 7,542 2,California 57,598,368 19,282,871 32,021,758 6,293,739 33.5 55.6 10.9 8,980 3 3,

Colorado 6,545,403 3,267,217 2,834,721 443,466 49.9 43.3 6.8 8,639 4,Connecticut 7,396,816 4,330,876 2,686,572 379,368 58.6 36.3 5.1 12,815 7,Delaware 1,296,963 375,879 804,029 117,055 29.0 62.0 9.0 11,022 3,District of Columbia 1,224,730 1,038,712 † 186,018 84.8 † 15.2 15,690 13,Florida 21,042,496 9,627,141 9,195,242 2,220,113 45.8 43.7 10.6 8,132 3,Georgia 13,828,817 6,244,838 6,349,957 1,234,022 45.2 45.9 8.9 9,082 4,Hawaii 2,141,931 50,929 1,854,533 236,469 2.4 86.6 11.0 11,666 Idaho 1,752,753 553,601 1,017,686 181,466 31.6 58.1 10.4 6,952 2,Illinois 20,713,607 12,055,001 6,915,271 1,743,335 58.2 33.4 8.4 9,859 5,Indiana 10,086,811 4,263,858 5,139,522 683,431 42.3 51.0 6.8 9,976 4,Iowa 4,256,454 1,938,572 1,953,414 364,467 45.5 45.9 8.6 8,845 4,Kansas 4,545,376 1,810,934 2,322,537 411,906 39.8 51.1 9.1 9,661 3,Kentucky 5,077,772 1,552,517 2,907,751 617,504 30.6 57.3 12.2 7,655 2,Louisiana 5,786,338 2,183,856 2,820,277 782,204 37.7 48.7 13.5 7,951 3,Maine 2,183,576 1,072,165 921,529 189,881 49.1 42.2 8.7 10,805 5,Maryland 9,004,475 4,988,384 3,435,060 581,031 55.4 38.1 6.5 10,361 5,Massachusetts 11,716,904 6,196,877 4,738,773 781,255 52.9 40.4 6.7 11,950 6,Michigan 18,032,874 5,435,547 11,146,466 1,450,861 30.1 61.8 8.0 10,260 3,Minnesota 8,565,550 2,082,220 5,956,037 527,293 24.3 69.5 6.2 10,163 2,Mississippi 3,483,210 1,038,807 1,907,470 536,933 29.8 54.8 15.4 7,058 2,Missouri 7,937,576 4,532,296 2,720,379 684,901 57.1 34.3 8.6 8,762 5,Montana 1,267,696 506,997 565,868 194,831 40.0 44.6 15.4 8,545 3,Nebraska 2,663,032 1,549,469 873,661 239,901 58.2 32.8 9.0 9,326 5,Nevada 3,075,673 1,939,217 910,143 226,312 63.1 29.6 7.4 7,980 5,New Hampshire 2,116,169 1,026,914 968,753 120,502 48.5 45.8 5.7 10,202 4,New Jersey 20,476,709 10,668,582 8,883,028 925,100 52.1 43.4 4.5 14,830 7,New Mexico 2,918,985 385,075 2,019,491 514,420 13.2 69.2 17.6 9,035 1,New York 40,610,043 19,942,026 17,561,566 3,106,451 49.1 43.2 7.6 14,176 6,North Carolina 9,877,454 2,633,074 6,211,941 1,032,439 26.7 62.9 10.5 7,262 1,North Dakota 877,701 408,425 334,525 134,751 46.5 38.1 15.4 8,585 3,See notes at end of table.

Total revenues [In thousands of dollars] Percentage Reve

21 
Table 6. Total revenues, percentage distribution, and revenues per pupil for public elementary and secondary schools in the United States and other jur

Table 6. or jurisdiction: Fiscal year 2004—ContinuedState or jurisdiction Total Local State Federal Local State Federal Total LoOhio 18,913,893 9,052,123 8,492,580 1,369,190 47.9 44.9 7.2 10,249 4,Oklahoma 4,363,285 1,427,328 2,372,609 563,347 32.7 54.4 12.9 6,968 2,Oregon 5,116,226 1,990,635 2,658,280 467,311 38.9 52.0 9.1 9,281 3,Pennsylvania 19,966,277 11,172,184 7,144,654 1,649,438 56.0 35.8 8.3 10,964 6,Rhode Island 1,863,135 957,222 767,153 138,760 51.4 41.2 7.4 11,690 6,South Carolina 5,978,578 2,588,862 2,753,882 635,833 43.3 46.1 10.6 8,551 3,South Dakota 1,015,552 507,317 348,909 159,327 50.0 34.4 15.7 8,090 4,Tennessee 6,478,661 3,006,049 2,776,513 696,099 46.4 42.9 10.7 6,917 3,Texas 35,409,121 17,901,943 13,678,202 3,828,976 50.6 38.6 10.8 8,174 4,Utah 3,028,885 1,043,641 1,686,337 298,907 34.5 55.7 9.9 6,107 2,Vermont 1,208,241 312,538 801,161 94,542 25.9 66.3 7.8 12,192 3,Virginia 10,921,942 5,915,263 4,241,321 765,357 54.2 38.8 7.0 9,162 4,Washington 8,910,263 2,624,173 5,456,536 829,554 29.5 61.2 9.3 8,724 2,West Virginia 2,687,459 748,701 1,630,492 308,266 27.9 60.7 11.5 9,557 2,Wisconsin 9,087,054 3,751,626 4,747,696 587,732 41.3 52.2 6.5 10,326 4,Wyoming 971,434 369,985 507,091 94,358 38.1 52.2 9.7 11,107 4, Other jurisdictionsAmerican Samoa 88,949 2,140 12,809 74,000 2.4 14.4 83.2 5,597 Guam 185,620 137,688 0 47,933 74.2 0.0 25.8 5,879 4,Northern Marianas Islands 64,605 1,195 37,230 26,180 1.8 57.6 40.5 5,746 Puerto Rico 2,884,128 472 1,975,579 908,078 0.0 68.5 31.5 4,931 U.S. Virgin Islands 185,139 145,909 0 39,231 78.8 0.0 21.2 10,450 8,† Not applicable.

1 U.S. totals include the 50 states and the District of Columbia.2 Value affected by redistribution of reported values to correct for missing data items.3 Prekindergarten students were imputed, affecting total student count and per pupil expenditure calculation.

NOTE: Detail may not sum to totals because of rounding.2004, Version 1a.SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Su

Total revenues [In thousands of dollars] Percentage Reve

22 
Table 7. Total expenditures and per pupil expenditures for public elementary and secondary schools in the United States and other jurisdictions, by function and st

Table 7. year 2004State or jurisdiction Total1

Current for 

elementary/ 

secondary 

education1

Facilities

acquisition

and

construction

Replacement 

equipment

Other 

programs

Interest 

on debt Total1

Current for 

elementary/ 

secondary 

education1

Facilitie

acquisitio

an

constructio

United States2 $473,862,737 3 $403,376,186 3 $44,643,748 $5,832,318 3 $6,929,952 3 $13,080,534 3 $9,762 4 $8,310 4 $92

Alabama 5,482,123 4,812,479 403,885 48,974 104,624 112,161 7,497 6,581 552 Alaska 1,652,306 1,354,846 239,775 16,325 10,204 31,156 12,337 10,116 1,79Arizona 7,115,562 3,5 6,063,009 3 600,244 185,391 5 48,505 5 218,413 7,031 5,991 59

Arkansas 3,616,399 3,109,644 338,235 71,715 23,849 72,956 7,956 6,842 744 California 60,424,698 49,215,866 8,946,753 180,166 996,391 1,085,522 9,421 4 7,673 4 1,39

Colorado 6,874,454 5,666,191 734,840 132,775 55,189 285,460 9,073 7,478 97Connecticut 7,704,868 5 6,600,767 768,293 74,543 5 125,614 5 135,650 13,349 11,436 1,33

Delaware 1,402,691 3 1,201,631 154,819 10,150 3 15,671 3 20,420 11,921 10,212 1,31

District of Columbia 1,177,174 3 1,011,536 3 127,679 18,175 19,785 0 15,081 12,959 1,63

Florida 21,877,780 17,578,884 3,147,155 213,909 433,791 504,042 8,455 6,793 1,21Georgia 13,828,613 11,788,616 1,632,508 179,704 62,317 165,468 9,082 7,742 1,072 

Hawaii 1,771,851 1,566,792 75,951 41,298 51,458 36,353 9,650 8,533 414 Idaho 1,782,485 1,555,006 158,198 29,564 4,227 35,489 7,070 6,168 62Illinois 21,097,122 18,081,827 1,884,480 458,896 134,066 537,854 10,042 8,606 89Indiana 9,862,544 3 8,524,980 747,159 149,614 70,795 369,996 3 9,754 8,431 73

Iowa 4,294,342 3,669,797 451,082 81,928 31,726 59,809 8,924 7,626 93Kansas 4,070,677 3,658,421 121,319 151,034 6,399 133,504 8,652 7,776 25Kentucky 4,851,132 4,551,648 25,285 107,461 65,587 101,152 7,313 6,861 3

Louisiana 5,819,589 5,290,964 290,333 81,291 51,576 105,425 7,997 7,271 39Maine 2,214,924 1,969,497 146,804 32,258 22,494 43,871 10,960 9,746 72Maryland 8,916,390 8,198,454 502,965 93,480 23,259 98,234 10,259 9,433 57

Massachusetts 11,489,116 10,799,765 143,261 62,181 170,580 313,329 11,718 11,015 14Michigan 19,357,289 15,983,044 2,005,566 246,648 333,325 788,705 11,013 9,094 1,14

Minnesota 8,799,745 7,084,005 909,396 127,565 323,890 354,890 10,440 8,405 1,07Mississippi 3,346,070 3,059,569 129,016 95,502 26,759 35,224 6,780 6,199 26Missouri 7,961,108 3 6,832,454 3 538,235 201,713 153,389 235,318 8,788 7,542 594 

Montana 1,234,592 1,160,838 38,321 17,312 6,528 11,593 8,322 7,825 25Nebraska 2,749,830 3 2,413,404 211,046 66,982 3 4,205 3 54,193 9,630 8,452 73

Nevada 3,223,659 5 2,470,581 493,603 72,081 5 17,721 169,672 8,364 6,410 1,28

New Hampshire 2,149,970 1,900,240 173,733 25,631 7,183 43,183 10,365 9,161 83New Jersey 20,777,467 3 18,416,695 1,778,239 92,054 3 180,167 3 310,313 15,048 13,338 1,28

New Mexico 2,959,048 2,446,115 413,706 26,128 26,329 46,770 9,159 7,572 1,28New York 41,539,974 36,205,111 2,375,988 397,296 1,529,752 1,031,827 14,500 12,638 82North Carolina 10,356,368 8,994,620 930,002 74,504 45,989 311,253 7,614 6,613 684 North Dakota 856,000 746,025 70,931 23,699 6,078 9,267 8,373 7,297 694 See notes at end of table.

Expenditures [In thousands of dollars] Expenditur

23 
Table 7. Total expenditures and per pupil expenditures for public elementary and secondary schools in the United States and other jurisdictions, by function and st

Table 7. year 2004—ContinuedState or jurisdiction Total1

Current for 

elementary/ 

secondary 

education1

Facilities

acquisition

and

construction

Replacement 

equipment

Other 

programs

Interest 

on debt Total1

Current for 

elementary/ 

secondary 

education1

Facilitie

acquisitio

an

constructio

Ohio 19,584,115 16,662,985 1,722,069 395,625 429,127 374,309 10,612 9,029 93Oklahoma 4,180,721 3,853,308 199,838 68,007 13,407 46,162 6,677 6,154 31Oregon 4,919,701 4,199,485 446,282 40,523 19,366 214,045 8,924 7,618 81

Pennsylvania 20,877,878 17,680,332 1,734,329 222,066 417,619 823,531 11,464 9,708 95

Rhode Island 1,867,732 1,765,585 12,593 16,348 43,544 29,661 11,719 11,078 7South Carolina 6,116,477 5,017,833 764,065 69,886 64,574 200,117 8,748 7,177 1,09South Dakota 1,016,837 887,328 79,948 25,827 2,812 20,922 8,100 7,068 63Tennessee 6,830,311 3 6,056,657 3 440,166 117,812 41,831 173,844 7,292 4 6,466 4 47

Texas 37,610,640 30,974,890 4,463,378 348,448 287,286 1,536,638 8,683 7,151 1,03Utah 3,106,400 2,475,550 434,666 49,305 76,158 70,721 6,263 4,991 87Vermont 1,206,127 1,111,029 59,767 17,577 3,156 14,597 12,170 11,211 60Virginia 11,183,657 9,798,239 892,017 233,630 65,966 193,805 9,382 8,219 74

Washington 9,137,280 7,549,235 1,118,624 101,340 41,174 326,907 8,946 7,391 1,09West Virginia 2,651,865 2,415,043 129,658 64,320 34,073 8,771 9,430 8,588 46

Wisconsin 9,988,217 8,131,276 342,608 142,849 198,096 1,173,389 11,350 9,240 38Wyoming 946,819 814,092 94,939 30,807 2,339 4,642 10,825 9,308 1,08 Other jurisdictionsAmerican Samoa 65,117 55,519 4,350 1,661 3,587 0 4,097 3,493 274 Guam 185,401 182,506 0 2,265 105 525 5,872 5,781 Northern Marianas Islands 48,530 47,681 350 411 87 0 4,316 4,241 3Puerto Rico 2,582,216 2,425,372 10,188 58,530 70,166 17,960 4,415 4,147 1U.S. Virgin Islands 147,675 128,250 16,405 1,261 1,759 0 8,336 7,239 92

1Includes expenditures for individuals to attend private schools or schools in other states.2 U.S. totals include the 50 states and the District of Columbia.3 Value affected by redistribution of reported values to correct for missing data items.4 Prekindergarten students were imputed, affecting total student count and per pupil expenditure calculation.5 Value contains imputation for missing data.

NOTE: 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), "National Public Education Financial Survey (NPE

Version 1a.

Expenditures [In thousands of dollars] Expenditur

24 
Table 8. Total current expenditures for public elementary and secondary schools, percentage distribution, and expenditures per pupil in the United States and other jurisdictions, by 

Table 8. Fiscal year 2004State or jurisdiction Total1

Instruction

and 

instructionrelated1 Student support Adminis- tration Operations

Instruction

and 

instructionrelated1 Student support Admin- istration Oper- ations Total1

Inst

instr

r

United States2 $403,376,186 3 $266,576,498 3 $20,839,154 $44,353,051 3 $71,607,483 66.1 5.2 11.0 17.8 $8,310 4 

Alabama 4,812,479 3,093,754 234,496 511,553 972,676 64.3 4.9 10.6 20.2 6,581 Alaska 1,354,846 846,109 89,319 148,629 270,789 62.5 6.6 11.0 20.0 10,116 Arizona 6,063,009 3 3,786,162 334,075 752,337 3 1,190,435 62.4 5.5 12.4 19.6 5,991 

Arkansas 3,109,644 2,049,358 142,810 353,991 563,484 65.9 4.6 11.4 18.1 6,842 California 49,215,866 33,032,977 2,201,000 6,086,169 7,895,720 67.1 4.5 12.4 16.0 7,673 4 

Colorado 5,666,191 3,527,790 253,380 971,459 913,562 62.3 4.5 17.1 16.1 7,478 Connecticut 6,600,767 4,431,057 373,317 654,872 1,141,521 67.1 5.7 9.9 17.3 11,436 Delaware 1,201,631 750,356 57,673 152,869 240,732 62.4 4.8 12.7 20.0 10,212 District of Columbia 1,011,536 3 617,902 3 64,960 107,043 221,630 61.1 6.4 10.6 21.9 12,959 

Florida 17,578,884 11,489,958 868,629 1,757,381 3,462,916 65.4 4.9 10.0 19.7 6,793 Georgia 11,788,616 8,116,312 544,176 1,209,186 1,918,941 68.8 4.6 10.3 16.3 7,742 

Hawaii 1,566,792 1,027,246 173,309 147,914 218,323 65.6 11.1 9.4 13.9 8,533 Idaho 1,555,006 1,023,724 86,603 156,384 288,295 65.8 5.6 10.1 18.5 6,168 Illinois 18,081,827 11,549,751 1,124,763 2,194,653 3,212,660 63.9 6.2 12.1 17.8 8,606 Indiana 8,524,980 5,442,449 379,084 969,054 1,734,392 63.8 4.4 11.4 20.3 8,431 Iowa 3,669,797 2,420,430 229,115 408,300 611,953 66.0 6.2 11.1 16.7 7,626 Kansas 3,658,421 2,340,006 208,943 433,119 676,352 64.0 5.7 11.8 18.5 7,776 Kentucky 4,551,648 2,988,552 199,071 3 479,232 3 884,793 3 65.7 4.4 10.5 19.4 6,861 

Louisiana 5,290,964 3,448,897 232,567 530,294 1,079,206 65.2 4.4 10.0 20.4 7,271 Maine 1,969,497 1,383,484 65,690 181,450 338,873 70.2 3.3 9.2 17.2 9,746 Maryland 8,198,454 5,679,936 291,594 751,618 1,475,306 69.3 3.6 9.2 18.0 9,433 

Massachusetts 10,799,765 7,492,665 599,451 968,972 1,738,677 69.4 5.6 9.0 16.1 11,015 Michigan 15,983,044 9,879,021 1,119,868 2,113,255 2,870,900 61.8 7.0 13.2 18.0 9,094 

Minnesota 7,084,005 4,934,203 224,821 673,609 1,251,372 69.7 3.2 9.5 17.7 8,405 Mississippi 3,059,569 1,978,551 138,220 329,176 613,621 64.7 4.5 10.8 20.1 6,199 Missouri 6,832,454 3 4,451,064 3 338,244 745,429 1,297,716 65.1 5.0 10.9 19.0 7,542 

Montana 1,160,838 754,745 59,397 129,855 216,841 65.0 5.1 11.2 18.7 7,825 Nebraska 2,413,404 1,622,253 97,847 254,971 438,334 67.2 4.1 10.6 18.2 8,452 Nevada 2,470,581 1,641,258 94,896 318,697 415,729 66.4 3.8 12.9 16.8 6,410 New Hampshire 1,900,240 1,292,293 127,383 183,271 297,293 68.0 6.7 9.6 15.6 9,161 

New Jersey 18,416,695 11,527,074 1,657,198 1,820,745 3,411,679 62.6 9.0 9.9 18.5 13,338 

New Mexico 2,446,115 1,488,498 242,223 264,424 450,970 60.9 9.9 10.8 18.4 7,572 New York 36,205,111 25,762,894 1,238,071 3,350,616 5,853,529 71.2 3.4 9.3 16.2 12,638 North Carolina 8,994,620 6,003,774 462,141 974,537 1,554,168 66.7 5.1 10.8 17.3 6,613 North Dakota 746,025 468,795 30,092 90,201 156,937 62.8 4.0 12.1 21.0 7,297 See notes at end of table.

Current expenditures [In thousands of dollars] Percentage Cu

25 
Table 8. Total current expenditures for public elementary and secondary schools, percentage distribution, and expenditures per pupil in the United States and other jurisdictions, by 

Table 8. Fiscal year 2004—ContinuedState or jurisdiction Total1

Instruction

and 

instructionrelated1 Student support Adminis- tration Operations

Instruction

and 

instructionrelated1 Student support Admin- istration Oper- ations Total1

Inst

instr

r

Ohio 16,662,985 10,602,966 996,604 2,234,468 2,828,946 63.6 6.0 13.4 17.0 9,029 Oklahoma 3,853,308 2,329,604 251,383 435,115 837,205 60.5 6.5 11.3 21.7 6,154 Oregon 4,199,485 2,656,476 279,158 578,156 685,695 63.3 6.6 13.8 16.3 7,618 

Pennsylvania 17,680,332 11,574,018 851,226 1,913,557 3,341,531 65.5 4.8 10.8 18.9 9,708 

Rhode Island 1,765,585 1,216,956 141,672 153,810 253,147 68.9 8.0 8.7 14.3 11,078 South Carolina 5,017,833 3,308,438 339,628 489,942 879,825 65.9 6.8 9.8 17.5 7,177 South Dakota 887,328 560,598 48,469 110,995 167,266 63.2 5.5 12.5 18.9 7,068 Tennessee 6,056,657 3 4,206,901 3 218,594 531,716 1,099,447 69.5 3.6 8.8 18.2 6,466 4 

Texas 30,974,890 20,391,015 1,506,362 3,302,382 5,775,131 65.8 4.9 10.7 18.6 7,151 Utah 2,475,550 1,692,928 92,731 231,692 458,199 68.4 3.7 9.4 18.5 4,991 Vermont 1,111,029 752,475 80,691 125,632 152,231 67.7 7.3 11.3 13.7 11,211 Virginia 9,798,239 6,619,958 474,174 871,335 1,832,773 67.6 4.8 8.9 18.7 8,219 

Washington 7,549,235 3 4,846,128 3 468,305 868,801 1,366,002 64.2 6.2 11.5 18.1 7,391 

West Virginia 2,415,043 1,553,850 81,553 231,380 548,260 64.3 3.4 9.6 22.7 8,588 

Wisconsin 8,131,276 5,396,077 375,947 1,005,032 1,354,221 66.4 4.6 12.4 16.7 9,240 Wyoming 814,092 524,810 48,230 93,774 147,279 64.5 5.9 11.5 18.1 9,308  Other jurisdictionsAmerican Samoa 55,519 32,166 2,456 4,439 16,458 57.9 4.4 8.0 29.6 3,493 Guam 182,506 108,122 20,503 22,506 31,375 59.2 11.2 12.3 17.2 5,781 Northern Marianas Islands 47,681 41,078 612 3,758 2,234 86.2 1.3 7.9 4.7 4,241 Puerto Rico 2,425,372 1,827,728 57,500 69,190 470,953 75.4 2.4 2.9 19.4 4,147 U.S. Virgin Islands 128,250 87,958 7,175 15,867 17,249 68.6 5.6 12.4 13.4 7,239 

1Includes expenditures for individuals to attend private schools or schools in other states.2 U.S. totals include the 50 states and the District of Columbia.3 Value affected by redistribution of reported values to correct for missing data items.4 Prekindergarten students were imputed, affecting total student count and per pupil expenditure calculation.

NOTE: 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), "National Public Education Financial Survey (NPEFS)," fiscal year 2

Current expenditures [In thousands of dollars] Percentage Cu

26 
Table 9. Total current instruction and instruction-related expenditures and expenditures per pupil for public elementary and secondary school districts in the United States and 

Table 9. expenditure and state or jurisdiction: Fiscal year 2004State or jurisdiction Total Salaries

Employee 

benefits

Purchased 

services

Tuition to 

out-ofstate and

private 

schools Supplies Other Total Salaries

Employee 

benefits

United States1 $266,576,498 2 $184,520,791 $53,200,984 2 $10,714,765 2 $3,327,600 2 $13,499,995 $1,312,362 2 $5,492 3 $3,801 3 $1,096 3 

Alabama 3,093,754 2,110,482 626,905 107,053 1,814 232,840 14,659 4,231 2,886 857 Alaska 846,109 554,128 163,047 56,562 0 50,109 22,263 6,317 4,137 1,217 Arizona 3,786,162 2,980,667 553,242 76,303 9,890 145,289 20,772 3,741 2,945 547 Arkansas 2,049,358 1,444,135 324,180 75,982 3,217 180,396 21,448 4,509 3,177 713 California 33,032,977 22,578,345 6,397,570 1,568,830 660,685 1,823,294 4,252 5,150 3 3,520 3 997 3 Colorado 3,527,790 2,568,418 509,262 100,771 45,355 250,019 53,965 4,656 3,390 672 Connecticut 4,431,057 3,017,573 853,462 158,206 261,717 133,055 7,043 7,677 5,228 1,479 Delaware 750,356 499,782 183,399 16,463 7,481 34,121 9,110 6,377 4,247 1,559 District of Columbia 617,902 2 382,279 43,464 69,931 2 26,722 84,443 11,064 2 7,916 4,897 557 

Florida 11,489,958 7,513,716 2,051,654 1,168,993 431 624,420 130,744 4,440 2,904 793 Georgia 8,116,312 5,842,313 1,644,610 182,669 3,528 419,078 24,115 5,331 3,837 1,080 

Hawaii 1,027,246 681,295 195,594 72,203 2,708 62,441 13,004 5,595 3,711 1,065 Idaho 1,023,724 709,237 218,644 39,191 725 55,621 307 4,060 2,813 867 Illinois 11,549,751 8,134,268 2,371,823 360,078 199,567 466,868 17,149 5,497 3,872 1,129 Indiana 5,442,449 3,469,420 1,645,725 107,329 11 184,735 35,229 5,383 3,431 1,628 Iowa 2,420,430 1,717,875 501,584 78,444 19,768 98,766 3,992 5,030 3,570 1,042 Kansas 2,340,006 1,705,486 380,069 91,541 1,339 140,988 20,583 4,974 3,625 808 Kentucky 2,988,552 2,207,577 579,012 2 67,068 492 118,652 15,751 4,505 3,328 873 

Louisiana 3,448,897 2,430,433 720,179 63,522 1,684 198,907 34,172 4,739 3,340 990 Maine 1,383,484 877,547 328,978 58,416 67,920 43,600 7,023 6,846 4,342 1,628 Maryland 5,679,936 3,861,165 1,262,825 117,469 217,898 204,846 15,734 6,535 4,443 1,453 

Massachusetts 7,492,665 5,098,939 1,811,363 41,751 335,783 187,652 17,177 7,642 5,201 1,847 Michigan 9,879,021 6,443,458 2,552,649 466,842 100 381,779 34,193 5,621 3,666 1,452 Minnesota 4,934,203 3,454,713 969,529 256,227 39,199 196,212 18,322 5,854 4,099 1,150 Mississippi 1,978,551 1,398,596 362,920 67,468 4,230 136,247 9,090 4,009 2,834 735 

Missouri 4,451,064 2 3,190,847 713,221 165,094 2 13,780 2 340,536 27,586 2 4,913 3,522 787 

Montana 754,745 516,130 141,380 30,635 659 63,756 2,185 5,087 3,479 953 Nebraska 1,622,253 1,159,998 304,822 64,683 14,733 63,247 14,769 5,681 4,062 1,068 Nevada 1,641,258 1,066,784 351,116 37,820 245 113,281 72,012 4,259 2,768 911 New Hampshire 1,292,293 839,733 263,182 42,426 98,549 45,088 3,315 6,230 4,049 1,269 

New Jersey 11,527,074 7,666,256 2,463,711 314,806 504,711 452,641 124,948 8,348 5,552 1,784 

New Mexico 1,488,498 1,013,109 279,413 71,856 0 116,013 8,107 4,607 3,136 865 New York 25,762,894 17,563,521 5,847,903 1,238,231 215,980 893,490 3,769 8,993 6,131 2,041 North Carolina 6,003,774 4,552,085 945,950 161,813 0 336,641 7,284 4,414 3,347 695 North Dakota 468,795 336,311 89,448 14,744 2,390 24,004 1,898 4,586 3,290 875 See notes at end of table.

Current instruction and instruction-related expenditures [In thousands of dollars] Current instruction and instruc

27 
Table 9. Total current instruction and instruction-related expenditures and expenditures per pupil for public elementary and secondary school districts in the United States and 

Table 9. expenditure and state or jurisdiction: Fiscal year 2004—ContinuedState or jurisdiction Total Salaries

Employee 

benefits

Purchased 

services

Tuition to 

out-ofstate and

private 

schools Supplies Other Total Salaries

Employee 

benefits

Ohio 10,602,966 7,203,172 2,243,708 429,729 117,953 460,919 147,484 5,746 3,903 1,216 Oklahoma 2,329,604 1,680,046 402,144 48,469 0 187,078 11,866 3,720 2,683 642 Oregon 2,656,476 1,666,566 674,633 134,964 20,010 154,303 6,001 4,819 3,023 1,224 Pennsylvania 11,574,018 7,825,399 2,366,172 688,953 179,059 494,935 19,500 6,355 4,297 1,299 Rhode Island 1,216,956 812,062 286,906 19,367 62,348 32,194 4,079 7,636 5,095 1,800 South Carolina 3,308,438 2,313,170 638,751 123,314 236 206,220 26,748 4,732 3,308 914 South Dakota 560,598 380,666 100,760 29,417 5,947 41,896 1,911 4,466 3,032 803 Tennessee 4,206,901 2 2,967,778 692,054 107,550 183 2 422,404 16,931 4,491 3 3,168 3 739 3 Texas 20,391,015 15,353,709 2,409,921 807,153 42,427 1,591,942 185,862 4,707 3,544 556 Utah 1,692,928 1,135,209 421,953 38,277 403 91,146 5,939 3,413 2,289 851 Vermont 752,475 472,475 151,136 46,273 56,043 24,626 1,922 7,593 4,768 1,525 Virginia 6,619,958 4,817,847 1,248,276 184,024 2,572 363,358 3,881 5,553 4,042 1,047 

Washington 4,846,128 2 3,521,830 805,642 253,613 8,784 2 222,433 33,827 4,745 3,448 789 

West Virginia 1,553,850 988,911 473,477 34,038 348 56,834 241 5,525 3,517 1,684 

Wisconsin 5,396,077 3,446,113 1,518,705 130,633 67,477 214,923 18,226 6,132 3,916 1,726 Wyoming 524,810 349,217 114,908 27,569 495 31,709 912 6,000 3,993 1,314  Other jurisdictions

American Samoa 32,166 18,454 3,568 5,861 0 2,689 1,595 2,024 1,161 224 Guam 108,122 81,316 19,750 383 0 5,618 1,054 3,425 2,576 626 Northern Marianas Islands 41,078 30,220 8,085 2,224 0 542 6 3,653 2,688 719 Puerto Rico 1,827,728 1,426,129 221,515 66,125 0 47,903 66,056 3,125 2,438 379 U.S. Virgin Islands 87,958 68,722 17,521 225 0 1,416 74 4,965 3,879 989 

# Rounds to zero.

1 U.S. totals include the 50 states and the District of Columbia.2 Value affected by redistribution of reported values to correct for missing data items.3 Prekindergarten students were imputed, affecting total student count and per pupil expenditure calculation.

NOTE: 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), "National Public Education Financial Survey (NPEFS)," fiscal y

Current instruction and instruction-related expenditures [In thousands of dollars] Current instruction and instruc

28 
29

Table 10. and federal range ratio in the United States and District of Columbia, by district type: Fiscal year 2004

5th percentile Median 95th percentile

Regular school districts

Total revenues $6,621 $9,228 $18,071 1.7

 Local 1,264 3,712 11,685 8.2

 State 1,624 4,418 9,102 4.6

 Federal 160 629 2,074 12.0

Total expenditures 6,381 8,998 17,188 1.7

 Total current 5,855 7,860 14,067 1.4

 Instruction and instruction-related 3,730 5,084 9,082 1.4

 Student support services 18 301 935 51.6

 Administration 568 945 2,000 2.5

 Operations 978 1,500 2,825 1.9

 Capital outlay 27 397 4,018 147.1

 Other programs2 0 18 480 †

 Payments to state and local governments 0 0 196 †

 Interest on long-term debt 0 129 703 †

 Payments to other school districts and

 private schools3 0 84 1,706 †

Independent charter school districts

Total revenues 5,384 7,830 15,080 1.8

 Local 0 331 8,111 †

 State 381 5,913 9,385 23.6

 Federal 0 750 3,922 †

Total expenditures 4,678 7,280 14,526 2.1

 Total current 4,439 6,862 12,729 1.9

 Instruction and instruction-related 1,630 3,739 7,784 3.8

 Student support services 0 103 1,025 †

 Administration 514 1,634 4,231 7.2

 Operations 0 1,099 2,716 †

 Capital outlay 0 0 2,579 †

 Other programs2 0 0 423 †

 Payments to state and local governments 0 0 8 †

 Interest on long-term debt 0 0 314 †

 Payments to other school districts and

 private schools3 0 0 107 †

Regular unified school districts

Total revenues 6,640 9,003 15,580 1.3

 Local 1,256 3,493 9,971 6.9

 State 1,914 4,493 8,339 3.4

 Federal 196 638 1,844 8.4

Total expenditures 6,447 8,847 16,170 1.5

 Total current 5,886 7,689 13,044 1.2

 Instruction and instruction-related 3,758 4,988 8,590 1.3

 Student support services 100 308 809 7.1

 Administration 572 913 1,701 2.0

 Operations 1,034 1,484 2,539 1.5

 Capital outlay 53 426 3,922 73.4

 Other programs2 0 28 532 †

 Payments to state and local governments 0 0 292 †

 Interest on long-term debt 0 150 702 †

 Payments to other school districts and

 private schools3 0 66 725 †

† Not applicable.

2 Other programs include expenditures for community services, adult education, and community colleges.

private schools.

current expenditures per student between $2,500 and $35,000 are included. See appendix A for more information. 

Survey" (F-33), fiscal year 2004, Version 1a.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "School District Finance 

NOTE: How to read this table: Using "Regular districts, Total revenues" as an example, this table shows that 5 percent of regular districts 

have total revenues per pupil of $6,621 or less. If all regular districts were listed by size of total revenues per pupil, the district at the 

midpoint (median) would have total revenues per pupil of $9,228. Five percent of regular districts have total revenues per pupil of 

$18,071 or more. The federal range ratio shows that the magnitude of the difference between total revenues for the 5th percentile of 

districts and the 95th percentile is 1.7, or approximately 170 percent. Only school districts with student membership greater than zero and 

Table 10. Fifth, median, and 95th percentile cutpoints for public elementary and secondary school district revenues and expenditures per pupil, 

3 Total expenditures, current expenditures, and instruction expenditures exclude payments to other school districts and payments to 

5th percentile, divided by the amount for the district at the 5th percentile.

Dollars per pupil

1 The federal range ratio indicates the difference between the amount per pupil of the district at the 95th percentile and the district at the 

District type, revenue 

source, and expenditure source

Federal 

range ratio1

31

Appendix A: Technical Notes 

The State Nonfiscal Survey of Public Elementary/Secondary Education, the Local Education Agency 

Universe Survey, and the Public Elementary/Secondary School Universe Survey are the nonfiscal 

components of the Common Core of Data (CCD) survey system, while the School District Finance 

Survey (F-33) and the National Public Education Financial Survey (NPEFS) are the fiscal components. 

Together, these five surveys provide an annual picture of the numbers of public school staff, students in 

prekindergarten through grade 12, and high school completers and dropouts; selected characteristics of 

students; numbers and types of public schools, education agencies, and programs offered; and revenues 

and expenditures for public elementary and secondary education. The surveys also provide directory 

information such as school and agency names, addresses, and telephone numbers. The data are collected 

from state education agencies (SEAs), processed, edited, and verified by the U.S. Bureau of the Census, 

the National Center for Education Statistics (NCES), and the Education Statistics Services Institute 

(ESSI) of the American Institutes for Research (AIR). 

Data quality. Staff at NCES, the Census Bureau, and ESSI edit all CCD data submissions and ask state 

CCD coordinators to correct or confirm any numbers that appear out of range when compared with other 

states’ data or with the state’s reports in previous years. 

Missing data. Not all states collect and report all of the data items requested in the CCD surveys. NCES 

imputes (replaces a nonresponse with an estimated value) some missing items in the state nonfiscal 

survey and the NPEFS. (See below for information on imputation procedures.) NCES does not impute 

missing items in the Public Elementary/Secondary School Universe Survey, the Local Education 

Agency Universe Survey, or the F-33. 

When reporting results, missing data are treated differently within individual states than they are across 

all states, the Districts of Columbia, and other jurisdictions as a whole. When reporting data by states, an 

individual state is considered to have missing data if an item is reported by less than 80 percent of its 

schools or agencies. If a state is missing 20 percent or more of its responses for a given data item in the 

school or local education agency surveys, the corresponding table cell is suppressed and no count is 

presented. For example, in table 2 the number of magnet schools in Michigan is suppressed because the 

magnet school flag data item was missing for more than 20 percent of schools in the state. 

When data are being reported across states, the treatment of missing data differs. When information is 

missing for no more than 15 percent of cases across the United States, NCES calculates totals and 

identifies them as totals for “reporting states,” rather than for the United States, and column headings are 

labeled accordingly. A “reporting states” total was not calculated for the total number of magnet schools 

and percentage of students in magnet schools in table 2 and for the number and percentage of students 

receiving English language learner (ELL) services in table 3 because more than 15 percent of schools in 

the 50 states and the District of Columbia were missing the magnet school flag and more than 15 percent

of districts in the 50 states and the District of Columbia were missing counts of students receiving ELL 

services. In cases where an individual state’s data are suppressed for a given data item on the state level 

(e.g., Connecticut’s number of students eligible for free or reduced-price lunch in table 3), the data 

reported by that state are included in the “reporting states” total (i.e., the “reporting states” total for 

students eligible for free or reduced-price lunch in table 3 includes students in Connecticut).

Imputed and adjusted data. NCES has imputed and adjusted some reported values in the state nonfiscal 

survey and the NPEFS to create data files that more accurately reflect student, staff, and finance counts, 

and improve comparability among states. Imputations and adjustments were performed on data from the 

50 states and District of Columbia only. It should be noted that no imputations were made to the high 
32

school graduate or other high school completer categories; however, they have been modified to prevent 

identification of any individual. No adjustments or imputations were performed on race/ethnicity data 

for any state. 

Imputations provide estimates in cases in which the missing value is not reported at all, indicating that 

subtotals for the category are underreported. An imputation by NCES would assign a value to the 

missing item, and the subtotals containing this item would increase by the amount of the imputation. 

Adjustments to data are corrections in cases in which a value reported for one item contains a value for 

one of more additional items not reported elsewhere. For example, a state may not differentiate between 

kindergarten teachers and prekindergarten teachers, reporting “missing” for prekindergarten teachers 

and a value representing the count of staff for both categories as kindergarten teachers. NCES adjusts 

these two responses by reducing the amount reported for kindergarten teachers and adding that amount 

to prekindergarten teachers. 

As noted, values are imputed for some missing items in the state nonfiscal survey and the NPEFS. All 

imputed values in the tables are footnoted, and imputed values are never used in the imputation of 

another value. Missing items are imputed only for the 50 states and the District of Columbia. Totals and 

subtotals in tables are footnoted if one or more items in the total or subtotal are imputed or adjusted.1

Totals. Totals reported in the tables are limited to the 50 states and the District of Columbia. They do 

not include data from the Bureau of Indian Affairs, Department of Defense dependents schools 

(overseas and domestic), Puerto Rico, or the other jurisdictions of American Samoa, Guam, the Northern 

Marianas Islands, or the U.S. Virgin Islands. In cases where not all of the 50 states and the District of 

Columbia provided a response for a data item, but a response was provided by at least 85 percent of the 

schools or districts in the 50 states and the District of Columbia, a “reporting states” total is presented. 

See “Missing data” (above) for more information. 

Membership/Enrollments. Because some students may receive a public education outside a local school 

district or school (for example, they may attend a state-operated residential school), the numbers of 

students reported in the school or local education agency surveys are not used as the official state totals 

in CCD publications. The total numbers of students shown in this report are those reported in the 2004–

05 State Nonfiscal Survey of Public Elementary/Secondary Education. However, the percentages of 

students shown in individual tables may be based on the school, local education agency, or state 

nonfiscal surveys, depending upon the source of the tabulated data. For example, table 2 presents the 

percentages of students attending charter schools, and these counts and percentages of students are based 

on data from the Public Elementary/Secondary School Universe Survey, where data on charter schools 

are collected. 

School- and local education agency (LEA)-based tables in this report are limited to schools and LEAs 

that are operational (i.e., open) and that have membership (i.e., an enrollment of at least one student). 

Schools and LEAs can be reported legitimately with no student enrollment. In the CCD, schools can be 

reported with no student enrollment because students can be included in the enrollment for only a single 

school. For example, if a student is dually enrolled in a regular school and a vocational school, that 

student can only be reported among the membership of one of these schools. Or, a school district too 

small to support a school may send students to a neighboring district. In 2004–05, a total of 2,589 

operational schools in the United States and 11 in the other jurisdictions reported no students in 

 

1

 For more information on imputation procedures, see Gray et al. (2006) and Hill and Johnson (2006). 
33

membership. Some 1,454 operational LEAs in the United States and 1 in the other jurisdictions reported 

no students in membership. 

Student membership data from the 2003−04 State Nonfiscal Survey of Public Elementary/Secondary 

Education are used to calculate per pupil expenditures and revenues. 

Staff counts. All staff counts (including teachers) are reported in FTE units. This is the amount of time 

required to perform an assignment stated as a proportion of a full-time position. It is computed by 

dividing the amount of time an individual is employed by the time normally required for a full-time 

position. 

State agencies vary in their staff data collection and reporting systems, with resulting variations across 

states. Several states collapsed two or more categories of staff into one. In these cases, for the state 

nonfiscal data only, NCES disaggregated this number by distributing the reported number of staff across 

the several categories based on the average distribution of these staff in the reporting states. Staff counts 

from the local education agency and school surveys were not disaggregated and redistributed. 

High school completers. The types of high school completion credentials available to students vary by 

state policy. For example, in some states the only type of completion available is a regular diploma; in 

others, a variety of completion categories are available, from a regular diploma to a certificate of 

attendance. For this reason, caution should be used when comparing state totals for diploma recipients. 

“Not applicable” was accepted as a valid response for other high school completers, as some states do 

not offer this credential. 

Confidentiality protection of high school completer data. Under some conditions, it could be possible 

to identify a student who was enrolled in the 12th grade in 2003–04 and who failed to receive a regular 

diploma at the conclusion of that school year. For example, if a school district had one 12th-grade 

student in 2003–04 and no diploma recipients in 2003–04, it might be assumed that this student failed to 

graduate. (This would have to be an assumption, because the CCD cannot distinguish students who fail 

to graduate from those who transfer out of the school district.) 

In order to prevent the identification of any 12th-grade student who failed to receive a regular diploma, 

the high school completion data were modified, either by changing some completion data to missing or 

by increasing the reported number of diploma recipients. These changes resulted in a minimal loss of 

data from the local education agency universe file. 

General Educational Development (GED) test passers. The GED Testing Service was the source for 

the numbers of individuals 19 or younger who passed the GED examination between October 1, 2003, 

and September 30, 2004. GED Testing Service data are published here because they are available for 

every state and are comparable from state to state. However, these numbers are approximations of the 

number of high school equivalencies awarded in that year. Not every individual who meets the GED 

Testing Service’s passing score applies for and is awarded an equivalency diploma. A state may also 

grant an equivalency diploma on the basis of some test other than the GED, and those degrees would not 

be reflected in this count. Also, the state or jurisdiction in which an individual takes the GED is not 

necessarily the state in which he or she was last enrolled in school. 

Averaged Freshman Graduation Rate (AFGR). The AFGR provides an estimate of the percentage 

of high school students who graduate on time. The rate uses aggregate student enrollment data (to 

estimate the size of an incoming freshman class) and aggregate counts of the number of diplomas 

awarded 4 years later. The incoming freshman class size is estimated by summing the enrollment in 

8th grade in one year, 9th grade in the next year, and 10th grade in the year after and then dividing by 
34

three. The averaging is intended to account for prior-year retentions in the 9th grade. For more 

information on the AFGR, please refer to Seastrom et al. (2006). 

Comparability of fiscal data across states (tables 6–10). Because the District of Columbia is a single 

urban district, it is often an outlier in comparisons of revenues and expenditures, with larger 

revenues and expenditures per student than most other school districts have. Similarly, Hawaii is a 

single school district and funds public education primarily through state taxes. Because of this, 

Hawaii’s data may pose similar problems of comparability. 

District-level analyses of fiscal data (table 10). Table 10 presents revenues and expenditures per pupil. 

The fiscal data are taken from the School District Finance Survey (F-33), a district-level data collection 

for the 50 states and District of Columbia. (Tables 6–9 present data from the NPEFS, a state-level 

collection.) Districts included in table 10 

 are listed in the Local Education Agency Universe Survey for school year 2003–04; 

 have student membership greater than zero (because per pupil dollar amounts can not be 

calculated if a district has zero enrollment); and 

 have current expenditures per pupil between $2,500 and $35,000 (in order to exclude districts 

with extreme values of current expenditures from the analysis; see below). 

There are two scenarios in which districts can have extreme values of current expenditures: (1) when the 

data are correct, but the district has unusual characteristics that account for the extreme values; and (2) 

when the data are incorrect or were incorrectly reported on the F–33. Ideally, outliers of the first type 

should be included in the analysis, and those of the second type should be excluded. However, it is 

usually impossible to determine whether an outlier district is of the first or second type. Therefore, to 

exclude districts that were reported with errors, the range of current expenditures per pupil is restricted 

in this analysis. For more information about the selection of cutpoints for current expenditures per pupil, 

please refer to Hussar and Sonnenberg (2000). 

Comparing expenditures across districts. District-level analyses and comparisons can be complicated 

by the variety of administrative structures that exist across the nation in regular school districts. States 

such as Florida, Maryland, Nevada, and West Virginia have large districts that are coterminous with 

counties and encompass all levels and types of public schools. School districts in other states may exist 

in small communities with only one school, or in larger communities where all elementary schools are in 

one school district and all secondary schools are in another. In some states, all special education schools 

are administered by a few specific districts; in other states, each district may have all kinds of schools 

and programs. This variety in the types of school districts makes it difficult to compare expenditures 

across school districts. In eight states (Arizona, California, Illinois, Montana, Nebraska, New 

Hampshire, New Jersey, and Vermont), less than half of the school districts were unified. In two states, 

Montana and Vermont, less than half of the students attended schools in unified districts. 

Federal range ratio. The federal range ratio is used in this report as an indicator of the difference 

between districts with relatively high revenues (or expenditures) per student and districts with relatively 

low revenues (or expenditures) per student. As used by Berne and Stiefel (1984) and in previous NCES 

publications (Parish, Matsumoto, and Fowler [1995]; Hussar and Sonnenberg [2000]), the federal range 

ratio excludes the top and bottom 5 percent of districts in order to reduce the influence of extreme 

values. The federal range ratio is the difference between the amount per student of the district at the 95th

percentile and the district at the 5th percentile, divided by the amount for the district at the 5th percentile. 
35

Fiscal years. The fiscal year begins on July 1 and ends on June 30 for most states. The fiscal year for 

Alabama runs from October 1 through September 30, and the fiscal year for Nebraska and Texas runs 

from September 1 through August 31. The F-33 and NPEFS data are not adjusted to conform to a 

uniform fiscal year across states.

37

Appendix B: Glossary 

administration (expenditures)—Expenditures for school and school district administration. This 

includes the school principal’s office, the superintendent and board of education and their immediate 

staff, and other LEA staff and services except those listed in other categories. This includes salaries and 

benefits for LEA planners/researchers, personnel, fiscal services, warehousing, and other activities of 

LEAs, along with supplies and purchased services of these activities. 

alternative education school—A public elementary/secondary school that (1) addresses needs of 

students that typically cannot be met in a regular school, (2) provides nontraditional education, (3) 

serves as an adjunct to a regular school, or (4) falls outside the categories of regular, special education, 

or vocational education. 

American Indian/Alaska Native—A person having origins in any of the original peoples of North and 

South America (including Central America) and who maintains cultural identification through tribal 

affiliation or community recognition. 

Asian/Pacific Islander—A person having origins in any of the original peoples of the Far East, 

Southeast Asia, the Indian subcontinent, or the Pacific Islands. This area includes, for example, 

Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, Thailand, Vietnam, Guam, the Philippine 

Islands, Samoa, and other Pacific Islands. 

averaged freshman graduation rate (AFGR)—An estimate of the percentage of an entering high 

school class that graduates on time. See Appendix A: Technical Notes for more information. 

Black—A person having origins in any of the Black racial groups of Africa. Terms such as Haitian or 

Negro can be used in addition to Black or African American.

Bureau of Indian Affairs schools and districts—A school or district that is directly funded by the 

Bureau of Indian Affairs, U.S. Department of the Interior. 

capital outlay—Direct expenditure for construction of buildings, roads, and other improvements and for 

purchases of equipment, land, and existing structures. Includes amounts for additions, replacements, and 

major alterations to fixed works and structures. However, expenditure for repairs to fixed works and 

structures is classified as current expenditures for operations. 

charter school—A school that provides free public elementary and/or secondary education to eligible 

students under a specific charter granted by the state legislature or other appropriate authority and that is 

designated by such authority to be a charter school. Charter schools can be administered by regular 

school districts, state education agencies (SEAs), or chartering organizations. 

construction—Production of fixed works and structures and additions, replacements, and major 

alterations thereto, including planning and design of specific projects, site improvements, and provision 

of equipment and facilities that are integral parts of a structure. Includes both construction undertaken on 

a contractual basis by private contractors or through a government’s own staff (i.e., force account). 

current expenditures—Expenditures for the day-to-day operation of schools. They include 

expenditures for staff salaries and benefits, supplies, and purchased services. Expenditures associated 
38

with repaying debts, capital outlays (e.g., purchases of land, school construction and repair, and 

equipment) are excluded from current expenditures. Programs outside the scope of public preschool to 

grade 12 education, such as community services and adult education, are not included in current 

expenditures. 

debt—Long-term credit obligations of the school system or its parent government and all interestbearing short-term (repayable within 1 year) credit obligations. Excludes non-interest-bearing short-term 

obligations, interfund obligations, amounts owed in a trust agency capacity, advances and contingent 

loans from other governments, and rights of individuals to benefits from school system employeeretirement funds. 

diploma, high school—A formal document certifying the successful completion of a secondary school 

program prescribed by the SEA or other appropriate body. 

elementary/secondary education—Programs providing instruction, or assisting in providing 

instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded programs. 

employee benefits—Expenditures made in addition to gross salary that are not paid directly to 

employees. Employee benefits include amounts paid by, or on behalf of, an LEA for fringe benefits such 

as group insurance, social security contributions, retirement contributions, tuition reimbursement, 

unemployment compensation, worker’s compensation, and other employee benefits (e.g., unused sick 

leave). 

English language learner (ELL)—An individual 

 who was not born in the United States or whose native language is a language other than 

English; or 

 who comes from an environment where a language other than English is dominant; or 

 who is an American Indian or Alaska Native and who comes from an environment where a 

language other than English has had a significant impact on his or her level of English language 

proficiency; and 

who, by reason thereof, has sufficient difficulty speaking, reading, writing, or understanding the English 

language to deny such individual the opportunity to learn successfully in classrooms where the language 

of instruction is English or to participate fully in our society.

equipment—Items that last more than 1 year, are repaired rather than replaced, and have a cost that 

exceeds a certain level set by the state or LEA. Expenditures for equipment for new construction or 

renovations are included in facilities acquisition and construction. 

expenditure—All amounts of money paid out by a school system, net of recoveries and other correcting 

transactions, other than for retirement of debt, purchase of securities, extension of loans, and agency 

transactions. Expenditure includes only external transactions of a school system and excludes noncash 

transactions such as the provision of perquisites or other in-kind payments. 

facilities acquisition and construction—An expenditure function that includes the acquisition of land 

and buildings; building construction, remodeling, and additions; the initial installation or extension of 

service systems and other built-in equipment; and site improvement. 
39

federal range ratio—A measure of disparity in revenues or expenditures per pupil between the bottom 

5 percent and top 5 percent of districts. See Appendix A: Technical Notes for more information. 

federal revenues—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 the district’s boundaries. 

fiscal year—The 12-month period to which the annual operating budget applies. At the end of the fiscal 

year, the agency determines its financial condition and the results of its operations. 

free and reduced-price lunch eligible—The number of students who are eligible for the Free and 

Reduced-Price Lunch Program under the National School Lunch Act, which provides cash subsidies for 

free and reduced-price lunches to students based on family size and income. 

full-time equivalent (FTE)—The amount of time required to perform an assignment stated as a 

proportion of a full-time position and computed by dividing the amount of time employed by the time 

normally required for a full-time position. 

function—A category of expenditure defining the activity supported by the service or commodity 

bought. 

General Educational Development (GED) test—A comprehensive test used primarily to appraise the 

educational development of students who have not completed their formal high school education and 

who may earn a high school equivalency certificate through achievement of satisfactory scores. 

guidance counselors—Professional staff assigned specific duties and school time for counseling 

students and parents, addressing learning problems, evaluating student abilities, and assisting students in 

career and personal development. 

high school completers—Students who completed the course of public elementary and secondary 

education offered by the school district and who received a high school diploma, or who met other 

requirements of completion as defined by state law or policy, during the period October 2003 through 

September 2004. Does not include high school equivalency recipients. 

Hispanic—A person of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish 

culture or origin, regardless of race. 

independent charter school districts—School districts that include only charter schools. 

Individualized Education Program (IEP)—A written instructional plan for students with disabilities 

designated as special education students under the Individuals With Disabilities Education Act (IDEA, 

Part B). Each plan includes (1) a statement of the child’s present levels of education performance, (2) a 

statement of annual goals, including short-term instructional objectives, (3) a statement of specific 

education services to be provided and the extent to which the child will be able to participate in regular 

education programs, (4) a projected date for initiation and anticipated duration of services, and (5) 

appropriate objectives, criteria, and evaluation procedures and schedules for determining, on at least an 

annual basis, whether instructional objectives are being achieved. 
40

instruction and instruction-related (expenditures)—Expenditures for activities related to the 

interaction between teachers and students, such as salaries and benefits for teachers and teacher aides, 

and related supplies (including textbooks) and purchased services; expenditures for activities related to a 

student’s well-being, such as salaries and benefits for nurses, guidance counselors, social workers, 

speech pathologists, audiologists, and attendance officers, and related supplies and purchased services; 

and expenditures for activities that assist with classroom instruction, such as salaries and benefits for 

librarians and library aides, in-service teacher trainers, curriculum development, student assessment, and 

technology (for students but outside the classroom), and related supplies and purchased services. 

instructional aides—Staff members assigned to assist a teacher with routine activities associated with 

teaching (i.e., activities requiring minor decisions regarding students), such as monitoring, conducting 

rote exercises, operating equipment, and clerking. Includes only paid staff, and excludes volunteer aides. 

instructional coordinators and supervisors—Persons who supervise instructional programs at the 

school district or subdistrict level, including educational television staff; coordinators and supervisors of 

audiovisual services; curriculum coordinators and in-service training staff; Title I coordinators and home 

economics supervisors; and staff engaged in the development of computer-assisted instruction. Schoolbased department chairpersons are excluded. 

instructional support staff—Instructional coordinators and supervisors and instructional aides. 

interest on debt expenditures—Interest expenditures on long-term debt. 

kindergarten—A group or class that is part of a public school program and is taught during the year 

preceding first grade. 

librarians—Professional staff members or supervisors assigned specific duties and school time for 

professional library services activities. These include selecting, acquiring, preparing, cataloging, and 

circulating books and other printed materials; planning the use of the library by students, teachers, and 

instructional staff; and guiding individuals in the use of library books and material maintained separately 

or as part of an instructional materials center. 

library/media staff—Professional staff members who are assigned specific duties and school time for 

professional library and media service activities. Includes library/media specialists and support staff. 

local education agencies (LEAs)—Those agencies at the local level whose primary responsibility is to 

operate public schools or to contract for public school services. 

LEA administrative support staff—Staff members who provide direct support to LEA and school 

administrators, including secretarial or other clerical staff and persons whose activities are concerned 

with support of the teaching and administrative duties of the office of the principal, department 

chairpersons, and central office administrators. 

local revenues—Revenues from such sources as local property and nonproperty taxes, investments, and 

student activities such as textbook sales, transportation and tuition fees, and food service revenues. 

These include revenues from intermediate agencies. 

long-term debt—Debt payable more than 1 year after the date of issue. 
41

magnet school—Regardless of the source of funding, a magnet school or program is a special school or 

program designed to attract students of different racial/ethnic backgrounds for the purpose of reducing, 

preventing, or eliminating racial isolation and/or to provide an academic or social focus on a particular 

theme. 

operations (expenditures)—Expenditures for the operation and maintenance of schools and school 

district facilities, and expenditures related to student transportation, food services, and enterprise 

operations. 

other high school completer—An individual who has received a certificate of attendance or other 

certificate of completion in lieu of a diploma during the previous school year and subsequent summer 

school.

other instructional expenditures—Instructional expenditures and instructional staff expenditures that 

are not attributed to a specific item, such as salaries or supplies. 

other program expenditures—Expenditures for community services, adult education, community 

colleges, private schools, and other programs that are not part of public elementary and secondary 

education. 

other support staff—Staff who serve in a support capacity and who are not included in the categories 

of central office administrative support, library support, student support, or school administrative 

support (e.g., data processing staff; bus drivers; and health, building, equipment maintenance, security, 

and cafeteria workers). 

payments to state and local governments—Payments to state and local governments (except LEAs), 

including debt service payments to agencies that incur debt instead of the LEA. 

payments to other school districts and private schools—Payments made to private schools and other 

LEAs, including payments for tuition, transportation, and computer and purchasing services. 

prekindergarten student—A student who is enrolled in a group or class that is part of a public school 

program taught during the year or years preceding kindergarten, excluding Head Start students, unless it 

is part of an authorized public education program of an LEA. 

public school—An institution that provides education services and has one or more grade groups 

(prekindergarten through grade 12) or is ungraded; has one or more teachers to give instruction; is 

located in one or more buildings or sites; has an assigned administrator; receives public funds as primary 

support; and is operated by an education agency. 

purchased services—Expenditures for services provided by private businesses and nonprofit 

institutions. These include computer-assisted instruction, educational television, and the professional 

services of teachers who are not on the school district’s payroll. Rental equipment and service contracts 

for instructional equipment are also included under purchased services. 

replacement equipment (expenditures)—Expenditures for equipment that is not new or recently 

renovated. Equipment is generally defined as items that last more than 1 year, are repaired rather than 

replaced, and have a cost over a level set by the state or local education agency. 
42

regular school—A public elementary/secondary school providing instruction and education services 

that does not focus primarily on special education, vocational/technical education, or alternative 

education. 

regular school districts—Public elementary and/or secondary school districts that provide instruction 

and other education services and that do not focus primarily on special education or vocational 

education. Education service agencies are also excluded from this category. 

revenues—Additions to assets that do not incur an obligation that must be met at some future date, do 

not represent exchanges of fixed assets, and are available for expenditure by the LEAs in the state. 

Revenues include funds from local, intermediate, state, and federal sources. 

salaries—Salaries include the gross salaries of permanent and temporary staff on the payroll of LEAs, 

including those substituting for permanent employees. Salaries for full- and part-time staff are included, 

along with overtime and salaries for staff on sabbatical leave. Also included are supplemental amounts 

for additional duties such as coaching or supervising extracurricular activities, bus supervision, and 

summer school teaching.

school administrators—Staff members whose activities are concerned with directing and managing the 

operation of a particular school. These include principals, assistant principals, and other assistants; and 

persons who supervise school operations, assign duties to staff members, supervise and maintain the 

records of the school, and coordinate school instructional activities with those of the education agency, 

including department chairpersons. 

special education school—A public elementary/secondary school that (1) focuses primarily on special 

education, including instruction for any of the following: hard of hearing, deaf, speech impaired, health 

impaired, orthopedically impaired, mentally retarded, seriously emotionally disturbed, multihandicapped, visually handicapped, and deaf and blind; and (2) adapts curriculum, materials, or 

instruction for students served. 

state revenues—The sum of direct funds from state governments and funds 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 boundaries. 

student membership—Annual headcount of students enrolled in school on October 1 or the school day 

closest to that date. In any given year, some small schools will not have any students. 

student support services (expenditures)—One of seven subfunctions within the expenditure function 

support services. It includes attendance and social work, guidance, health, psychological services, 

speech pathology, audiology, and other student support services. 

supplies—Supplies are items that are consumed, wear out, or deteriorate through use, or items that lose 

their identity through fabrication or incorporation into different or more complex units or substances. 

These include expenditures for general supplies; paper and other materials required for printing and 

copying; and books, periodicals, and reference materials. 

support services—An expenditure function divided into seven subfunctions: student support services, 

instructional staff support, general administration support services, school administration support 
43

services, operations and maintenance, student transportation support services, and other support 

services. 

teacher—A professional school staff member who instructs students in prekindergarten, kindergarten, 

grades 1 through 12, or ungraded classes and maintains daily student attendance records. 

Title I school—A Title I school is a school designated under appropriate state and federal regulations as 

being high poverty and eligible for participation in programs authorized by Title I of P.L. 107-110. A 

Title I school is one in which the percentage of children from low-income families is at least as high as 

the percentage of children from low-income families served by the LEA as a whole or that the LEA has 

designated as Title I eligible because 35 percent or more of the children are from low-income families. 

Title I schoolwide—A program in which all the students in a school are designated under appropriate 

state and federal regulations as eligible for participation in Title I programs authorized by Title I of P.L. 

107-110. 

total expenditure—The sum of current expenditure, non-elementary/secondary expenditure, capital 

outlay, and interest payments on debts. 

total revenue—The sum of revenue contributions emerging from local, state, and federal sources. 

Revenue received from bond sales or the sale of property or equipment is not included. 

ungraded—A class that is not organized on the basis of grade grouping and has no standard grade 

designation. This includes regular classes that have no grade designations and special classes for 

exceptional students that have no grade designations. Such a class is likely to contain students of 

different ages who, frequently, are identified according to level of performance in one or more areas of 

instruction rather than according to grade level or age level. 

unified school districts—School districts that provide both elementary and secondary education 

services and instruction. 

vocational education school—A public elementary/secondary school that focuses primarily on 

vocational, technical, or career education, and provides education and training in one or more 

semiskilled or technical occupations. 

White—A person having origins in any of the original peoples of Europe, North Africa, or the Middle 

East.