In 2017 educating an average elementary school class cost $561,246. Besides teacher compensation, that figure also includes the costs of non-classroom teachers, principals, support personnel and supplies, transportation and food, facility debt service, and central Department of Education (DOE) spending.  An average middle school class was a little more costly, $590,351, while the average high school class was $534,050. 

Most Funding Stays within the School

Citizens Budget Commission (CBC) staff calculated the average class based on the average class size and the average per student cost for elementary schools in Districts 1 to 32.¹ Actual spending per student and per class vary based on the size of the school and the specific programs offered. 

An average DOE elementary school class had about 23 students and the average per student funding was $24,402, resulting in the class costing a little more than $560,000. Of that 34 percent stayed within the classroom to fund the teacher, paraprofessionals, and supplies and materials. 

• About 30 percent, or $168,500, funded the classroom teacher (or two teachers, for an integrated co-teaching class), including salaries, fringe benefits, and professional development.² Fringe benefits were 62.5 percent of salary expenditures. 
• Another $23,300, about 4 percent, provided funding for classroom paraprofessionals, textbooks, materials, and equipment.

An additional 27 percent, about $149,200, provided funding for other teachers and for instructional and classroom support services.  

• $65,500 supported other school teachers, including those teaching art, reading, and music; providing special education on a push-in or pull-out basis; and in leadership or mentorship roles. 
• Instructional and student support services, including special education evaluation, related services, school activities, librarians, and library books, cost $83,700, or nearly 15 percent of the total.

About one-third of the funding stayed within the school but was not directly providing classroom and instructional services. 

• Principals and assistant principals comprised nearly 4 percent of spending ($21,400 per class), and 5 percent of spending was for school-based support, including school secretaries, attendance services, and computer support. 
• Ancillary services were about $42,000 per class (8 percent)—divided among food services (45 percent), transportation (35 percent), and school safety (20 percent).
• About $84,500 (15 percent) was for the physical plant, including energy costs, maintenance, custodial services, and leases (if applicable).  This category also includes a substantial expenditure for debt service to support capital improvements in schools.

The remaining 8 percent ($43,900) of the cost to educate an average elementary school class funded the cost of the DOE’s central and district offices and paid for health and welfare benefits of retired DOE employees.

How Do Middle Schools and High Schools Compare?

Middle and high school students move from class to class over the course of the day.  Illustrative classes were created using an average class size of 25 students in middle and high school, and average per student expenditures of $23,614 in middle schools and $21,362 in high schools.³ The average middle school class was the costliest (more than $590,000), while the high school class was the least costly ($534,000).

While the allocation was generally comparable across school levels, with less than 60 percent funding the classroom and other instructional and student support, one-third supporting the school other than instructional classroom services, and a little less than one-tenth funding central costs, there were some differences between school levels.

Classroom and instructional and student support were slightly higher in elementary school, reflecting the greater presence of classroom-based paraprofessionals and related services for special education students in elementary schools. In high schools, spending on activities, summer school, and after school programs was higher (about twice the amount in elementary schools), while the spending on related services and special education evaluations was less.

Ancillary services (food, transportation, and school safety) were higher in elementary and middle schools and lower for high schools, with the reduction concentrated in food services and transportation.  As students age, they are less likely to rely on school cafeterias and more likely to take mass transit than school buses, which was reflected in lower ancillary service expenditures.