Finance
FOREST BROOK ELEMENTARY SCHOOL — Finance
Per-pupil expenditure breakdown for FOREST BROOK ELEMENTARY SCHOOL in SMITHTOWN, New York, sourced from ESSA school-level finance reporting.
Total Per-Pupil Spending
$38k
2024-2025 · membership 366
Federal share$898
State + local$36,915
NY state avg$22,052
Per-Pupil Expenditure (2024-2025)
Federal vs state/local breakdown — ESSA school-level finance
$37,813
Total per pupil
State avg: $22,052 (+71%)
$36,915
State + local per pupil
$898
Federal per pupil
366
Student membership (NYSED Pupil Count)
School vs Central-office Expenditure
| Component | Federal | State + local |
|---|---|---|
| School-level | $328,700 | $13,510,986 |
| Central / district | — | — |
Multi-Year PPE Trend
Per-pupil expenditure over time
| Year | Membership | Total PPE | Federal | State+Local |
|---|---|---|---|---|
| 2024-2025 | 366 | $37,813 | $898 | $36,915 |
| 2023-2024 | 369 | $25,320 | $1,652 | $23,667 |
Source: school_essa_ppe (ESSA per-pupil expenditure file). Federal share captures Title I, IDEA and other federal program dollars.