Track Every Dollar · California

Empire Union Elementary School District

Every dollar this school system reported for the 2023-24 school year: where it came from and where it went.

Where the money comes from

Select federal, state or local to see every line.

Federal $10.7 million15.0%
  • All other federal money$6.2 million58.0%
  • School meals$2.5 million23.8%
  • Title I: schools with many low-income families$955,0009.0%
  • Special education (IDEA)$664,0006.2%
  • Teacher and principal training (Title II)$166,0001.6%
  • English learners (Title III)$83,0000.8%
  • Student support and enrichment (Title IV-A)$69,0000.6%

Inside the federal total: $5.9 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $40.3 million56.9%
  • General formula aid$30.2 million75.0%
  • All other state money$6.7 million16.5%
  • Paid by the state for the district (benefits and other costs)$1.5 million3.8%
  • School meals$1.2 million2.9%
  • Compensatory and basic skills programs$310,0000.8%
  • Special education$289,0000.7%
  • Staff improvement$114,0000.3%
Local $19.9 million28.1%
  • Property taxes$8.4 million42.1%
  • Interest, rents, donations and other$5.8 million29.2%
  • From other school districts$5.5 million27.6%
  • From cities and counties$199,0001.0%
  • Tuition, fees, meals and other charges$26,0000.1%

Where it goes

  • Teaching (instruction)$38.3 million60.6%
  • Support services Details$17.2 million27.2%
    • Running and maintaining buildings$5.4 million31.3%
    • School administration: principals' offices$2.7 million16.0%
    • Student support: attendance, guidance, health and psychological services$2.7 million15.6%
    • Teacher support: curriculum, training, libraries$2.5 million14.6%
    • Business office and central services$1.7 million10.0%
    • District administration: the board and superintendent's office$1.2 million7.0%
    • Student transportation$689,0004.0%
    • Other support services and benefits paid by the state$263,0001.5%
  • Buildings and equipment Details$3.0 million4.8%

    Of this, construction: $3.0 million.

  • Food service and other$2.6 million4.1%
  • Interest on debt$1.2 million1.8%
  • Community services and adult education$43,000under 0.1%
  • Payments to other school districts$899,0001.4%

Inside these totals: $29.1 million in salaries and wages, $10.3 million in employee benefits.

Lottery money, 2025-26 school year

  • General lottery money$531,528
  • Instructional materials (Proposition 20)$256,662
  • Total paid$788,190

Paid per student in average daily attendance (2,703).

Source: California State Controller's Office, Lottery Education Apportionment Master Register, fiscal year 2025-26, year to date. sco.ca.gov the payment register

The record

Day-to-day spending per student is current spending (teaching, support and food service) divided by fall enrollment (2,825). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 115982, NCES ID 0612690.

Source: U.S. Census Bureau, Annual Survey of School System Finances, Public Elementary-Secondary Education Finances: Fiscal Year 2024. School year 2023-24. census.gov the data file

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