Finance
Luther Elementary — Finance
Per-pupil expenditure breakdown for Luther Elementary in Live Oak, California, sourced from ESSA school-level finance reporting.
Total Per-Pupil Spending
$18k
2023-24 · membership 837
Federal share$1,019
State + local$16,822
CA state avg$114,897
Per-Pupil Expenditure (2023-24)
Federal vs state/local breakdown — ESSA school-level finance
$17,841
Total per pupil
State avg: $114,897 (-84%)
$16,822
State + local per pupil
$1,019
Federal per pupil
837
Student membership (Census Day Enrollment)
School vs Central-office Expenditure
| Component | Federal | State + local |
|---|---|---|
| School-level | $182 | $9,775 |
| Central / district | $837 | $7,047 |
Multi-Year PPE Trend
Per-pupil expenditure over time
| Year | Membership | Total PPE | Federal | State+Local |
|---|---|---|---|---|
| 2023-24 | 837 | $17,841 | $1,019 | $16,822 |
| 2022-23 | — | $16,226 | $2,191 | $14,035 |
| 2021-22 | — | $14,623 | $2,610 | $12,013 |
Source: school_essa_ppe (ESSA per-pupil expenditure file). Federal share captures Title I, IDEA and other federal program dollars.