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

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Table 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
District type, revenue source, and expenditure source	Dollars per pupil
District type, revenue source, and expenditure source	5th percentile	Median	95th percentile	Federal range ratio¹
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 programs ²	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 schools ³	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 programs ²	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 schools ³	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 programs ²	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 schools ³	0	66	725	†
† Not applicable.
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 5th percentile, divided by the amount for the district at the 5th percentile.
² Other programs include expenditures for community services, adult education, and community colleges.
³ Total expenditures, current expenditures, and instruction expenditures exclude payments to other school districts and payments to private schools.
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 current expenditures per student between $2,500 and $35,000 are included. See appendix A for more information.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "School District Finance Survey" (F-33), fiscal year 2004, Version 1a.

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