Finance
School finance is reported at the district (LEA) level. The figures below cover the full San Bernardino City Unified.
Per-pupil spending (2020)
$17,917
Total district expenditure
$836,590,000
Total district revenue
$920,357,000
District enrollment
46,693
Revenue sources
Federal$160,038,000(17.4%)
State$667,629,000(72.5%)
Local$92,690,000(10.1%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$460,558,000
Support services (admin, transport, building ops)—
Source: NCES F-33 School District Finance Survey, FY 2020. Figures cover the entire district; individual school-level spending is not published.
US public school funding 101
- Local revenue (property taxes) is typically the largest source in most states, though this varies widely.
- State revenue equalization formulas aim to reduce disparities between wealthy and poor districts.
- Federal revenue is usually 6-10% of budget — Title I (poverty), IDEA (special education), ESSER (COVID relief).
- Per-pupil spending varies from under $10,000 to over $30,000 across states; California averages around $15,000, New York around $28,000.