The answer to this question is not necessarily the same for any individual or group. While one may be able to identify some costs in specific monetary terms, when the benefits are considered they are very difficult to quantify in monetary terms. There are direct benefits to the drug users who will get the needles, however as noted above we cannot assume that those benefits are costless or even that the benefits will be greater that the costs for the drug users. This may explain the resistance to the needle exchange programs that have been experienced in some cities. No, it is not, because schools don't run like businesses and schools don't try to make profits.
Businesses make profits by having, total revenues that exceed total costs.
Total revenues may include it, intrinsic benefits beyond monetary revenues. Likewise total costs may include opportunity costs of career change, relocation, work hours, etc. For a school to be a business it will need a residual claimant or claimants, who are willing to take on the risk of financial loss and the opportunity for financial gain. One key to being a successful entrepreneur is understanding who your customer is and what they are expecting from you. The customer for a school seems to be specific parents of the children who attend.