Finance
SBUSD Virtual Academy — Finance
Per-pupil expenditure breakdown for SBUSD Virtual Academy in Imperial Beach, California, sourced from ESSA school-level finance reporting.
Total Per-Pupil Spending
$26k
2023-24 · membership 65
Federal share$6,600
State + local$19,202
CA state avg$114,897
Per-Pupil Expenditure (2023-24)
Federal vs state/local breakdown — ESSA school-level finance
$25,802
Total per pupil
State avg: $114,897 (-78%)
$19,202
State + local per pupil
$6,600
Federal per pupil
65
Student membership (Census Day Enrollment)
School vs Central-office Expenditure
| Component | Federal | State + local |
|---|---|---|
| School-level | $5,637 | $11,189 |
| Central / district | $963 | $8,013 |
Multi-Year PPE Trend
Per-pupil expenditure over time
| Year | Membership | Total PPE | Federal | State+Local |
|---|---|---|---|---|
| 2023-24 | 65 | $25,802 | $6,600 | $19,202 |
| 2022-23 | — | $18,410 | $2,556 | $15,854 |
| 2021-22 | — | $17,405 | $3,433 | $13,972 |
Source: school_essa_ppe (ESSA per-pupil expenditure file). Federal share captures Title I, IDEA and other federal program dollars.