This report summarizes the fiscal effects of education choice programs across the United States from an analysis of 48 private education choice programs in 25 states plus D.C. The programs in the analysis include five education savings account programs, 22 school voucher programs, and 21 tax credit scholarship programs. This study estimates the…

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2023. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4)…

Since 2003, the State Higher Education Executive Officers Association (SHEEO) has produced the annual State Higher Education Finance (SHEF) report to broaden understanding and enable analysis of state-level and national funding and enrollment trends over time. The SHEF report supplies important context and trend analysis to help inform state…

This publication includes tables with data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2023. Specifically, the tables include finance data on the following topics: (1) Current expenditure totals and current expenditure per pupil amounts by…

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2022. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure…

This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2021. Specifically, these tables include the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current expenditures;…

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2022. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4)…

This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2020. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current expenditures;…

In April 2024, the School Finance Indicators Database released new estimates of school district funding gaps, which refer to the difference between how much per-pupil funding each district "receives" and how much per-pupil funding each district "needs." Linking these estimates to Texas Education Agency (TEA) student achievement…

Understanding how school districts allocate resources across students and schools is important for designing efficacious and equitable school finance policies. Newly released school-level spending data allow for new insights about the level of spending a student experiences at her school and how well spending corresponds with student…

This report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2020. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure totals; (2)…

This report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2021. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure totals; (2)…

This report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2019. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure totals; (2)…

Education Savings Accounts (ESAs) are private savings accounts funded by a deposit from the state government and managed by a parent. The deposit amount varies from state to state and is typically based on the state's per-pupil amount. To use an ESA, parents withdraw their child from the public school system and use ESA funds to purchase specified…

In many parts of the country, enrollment in traditional public schools has fallen to its lowest point in decades. However, states, cities, and school districts have been slow to respond to the reality of empty desks. This report examines trends in school enrollment, focusing on several of America's most populous cities, as well as the budgetary…