This document presents 2010 data from the Small Area Income and Poverty Estimates (SAIPE) program of the U.S. Census Bureau. The SAIPE program produces poverty estimates for the total population and median household income estimates annually for all counties and states. SAIPE data also produces single-year poverty estimates for the school-age population (age 5-17) for all school districts in the U.S. The main objective of the SAIPE program is to provide timely, reliable estimates of income and poverty statistics for the administration of federal programs and the allocation of federal funds to local jurisdictions. Some state and local programs also use SAIPE income and poverty estimates to distribute funds and manage programs. Due to the comprehensive geographic coverage and one-year focus, SAIPE data can be used to analyze geographic variation in poverty and income, as well as changes over time. The purpose of this document is to highlight several key aspects of such analysis. Appended are: (1) Census Regions and Divisions in the United States; (2) Counties by Metro/Micro Area Status; (3) Supplemental Information for School Districts; and (4) Counties Published in the 2009 ACS 1-Year Estimates. (Contains 2 tables, 22 figures and 30 footnotes.)