Finance
Virtual Academy — Finance
Per-pupil expenditure breakdown for Virtual Academy in San Bernardino, California, sourced from ESSA school-level finance reporting.
Total Per-Pupil Spending
$28k
2023-24 · membership 439
Federal share$6,468
State + local$21,702
CA state avg$114,897
Per-Pupil Expenditure (2023-24)
Federal vs state/local breakdown — ESSA school-level finance
$28,170
Total per pupil
State avg: $114,897 (-75%)
$21,702
State + local per pupil
$6,468
Federal per pupil
439
Student membership (Census Day Enrollment)
School vs Central-office Expenditure
| Component | Federal | State + local |
|---|---|---|
| School-level | $3,171 | $11,091 |
| Central / district | $3,297 | $10,611 |
Multi-Year PPE Trend
Per-pupil expenditure over time
| Year | Membership | Total PPE | Federal | State+Local |
|---|---|---|---|---|
| 2023-24 | 439 | $28,170 | $6,468 | $21,702 |
| 2022-23 | — | $34,071 | $6,586 | $27,485 |
Source: school_essa_ppe (ESSA per-pupil expenditure file). Federal share captures Title I, IDEA and other federal program dollars.