Last updated: March 30, 2025

Contents

  • Interactive Total Per Pupil Expenditures (TPPE) for all WA school districts
  • Summary
  • Notes
  • Sortable data table
  • Examples
Figure 1


Summary

For the 2023-2024 school year, for the State average:

  • The OSPI’s Per Pupil Expenditures (PPE) version is reporting $18,600
  • The more accurate, more inclusive, and more transparent Total Per Pupil Expenditures (TPPE) version reported here is $22,100

Taxpayers are paying the $22,100 per pupil per year on average that WA school districts are spending. That is 18.5% more than the OSPI’s PPE version.

The OSPI’s version of PPE agrees with the author’s TPPE for charter schools since WA’s charter schools aren’t allowed to run local levies (enrichment levies or capital levies) or bonds. A few of the smaller traditional public school districts in WA are not running local capital levies or bonds. So they also have agreement between the PPE and TPPE. But for all other traditional public school districts in WA (the vast majority), the OSPI’s PPE version underestimates what these school districts are actually spending with taxpayer dollars.

Notes

The OSPI’s definition of Per Pupil Expenditures (PPE) only includes the General Fund. The alternative Total Per Pupil Expenditures (TPPE) used here includes:

  • Capital Projects Fund expenses (6 year rolling averages). These are capital outlays which are usually purchased from funds from local capital levies and/or local bonds.
  • ASB Fund expenses.
  • Transportation Vehicle Fund expenses (6 year rolling averages).
  • Interest on debt. This can be substantial since it is mostly bond interest from 10 to 27 year bonds.

The enrollments used in these charts are Annual Average Full-Time Equivalent (AAFTE) enrollments. The OSPI also is using the AAFTE enrollments.

The tiny Almira SD had their one and only school building accidentally burn to the ground in 2021. Their large amounts of capital spending over the last few years were funded with insurance money and emergency State funding.

The other outliers in the chart are generally financially inefficient (high overhead) small (~100 students total or fewer) traditional public school districts.

Sortable data table

Columns guide:

  • County: Lead County
  • District: School District
  • General: General Fund Total Expenditures Per Pupil
  • ASB: ASB Fund Total Expenditures Per Pupil
  • Capital: Capital Projects Fund Total Expenditures (6 Year Rolling Average) Per Pupil
  • Transp: Transportation Vehicle Fund Total Expenditures (6 Year Rolling Average) Per Pupil
  • Interest: Debt Service Fund’s Interest And Other Charges Per Pupil
  • TPPE: Total Per Pupil Expenditures = General + ASB + Capital + Transp + Interest
  • AAFTE: Annual Average Full-Time Equivalent Enrollment
Figure 2


Examples

Issaquah SD, 2023-2024

Snapshot of the OSPI’s F196 budget report showing the key parameters used in the TPPE calculation.

Issaquah SD F196 Snapshot

Figure 3


Snapshot of the OSPI’s report card showing the key parameters used in the OSPI’s PPE calculation.

Issaquah SD Report Card Snapshot

Figure 4


Rainier Prep Charter SD, 2023-2024

Snapshot of the OSPI’s F196 budget report showing the key parameters used in the TPPE calculation.

Rainier Prep Charter SD F196 Snapshot

Figure 5


Snapshot of the OSPI’s report card showing the key parameters used in the OSPI’s PPE calculation.

Rainier Prep Charter SD Report Card Snapshot

Figure 6