District Lookup

• Pupil Count — The total number of students enrolled in the district during the fiscal year, based on NCES Fiscal Survey variable V33.
• Total Exp. (Total Expenditures) — The district's total spending for the fiscal year, including instruction, support services, administration, operations, and all other budget categories reported in NCES finance data (TOTALEXP in the NCES Fiscal Survey).
• Assoc. Educ. Exp. (Associated Education Expenditures) — The set of NCES expenditure categories that include employer pension contributions, including state on-behalf payments, as part of the district's current operating costs. Includes NCES variables: TCURINST, E17, E07, E08, E09, V40, V45, V90, and E11.
• Total Contrib (Total Contributions) — The combined pension contributions associated with the district for the fiscal year, including district employer contributions and state "on-behalf" contributions allocated using GASB 67/68 schedules or district reports.
• Total Exp. Per Pupil — The district's total spending for the fiscal year, divided by V33 (student count).
• Assoc. Educ. Exp. Per Pupil — The set of NCES expenditure categories that include employer pension contributions, divided by V33 (student count).
• Total Contrib Per Pupil — The combined pension contributions associated with the district, divided by V33 (student count).

• For each State-Year, "Total Contributions" percentage shown is the unweighted average of district-level pension contribution ratios across the state. Each district's ratio of pension contributions to associated education expenditures, averaged equally across districts. The State-Year Summary Stats table reports the mean contribution and mean expenditure per district. Dividing mean contribution by mean expenditure does not return the same value as the badge: that calculation produces a dollar-weighted aggregate, in which larger districts contribute proportionally more to the result. The two values diverge when district size correlates with pension burden. The badge percentage reflects the typical district's experience, while the dollar-weighted aggregate (computable from the displayed means) reflects the average pension dollar's experience.
• State Contributions Only — In the following states, pension contributions are made entirely by the state on behalf of districts, with no district-level employer contributions: CT, DE, IL, MA. Two exceptions apply: Chicago Public Schools (IL) contributes directly to the Chicago Teachers' Pension Fund, and Boston Public Schools (MA) contributes directly to the Boston Retirement System; all other districts in those two states are funded through state contributions only.
• District Contributions Only — In the following states, districts remit pension contributions directly with no state on-behalf payments recorded in the data: AL, AR, AZ, DC, FL, HI, IA, ID, MI, MO, MS, NC, NH, NM, NY, OH, OK, OR, SD, TN, UT, WA, WI, WY.
• Both District and State Contributions — The following states have both district employer contributions and state on-behalf contributions, with the balance varying across districts or years: AK, CA, CO, GA, IN, KS, KY, LA, MD, ME, MN, MT, ND, NE, NJ, NV, PA, RI, SC, TX, VA, VT, WV.
• One-Time Supplementals (Return to Baseline):
  • Alaska 2015: Alaska's 2015 figure reflects a one-time supplemental state appropriation to TRS Alaska that did not recur. Subsequent years return to a lower baseline reflecting ongoing employer contributions.
  • Kansas 2016: Kansas's 2016 figure reflects a one-time supplemental KPERS contribution. Subsequent years return to baseline; the 2016 spike does not represent a structural change in funding.
  • Vermont 2022: Vermont's 2022 figure reflects a one-time supplemental VSTRS appropriation. The 2023 contribution returned to baseline; the 2022 spike does not represent a structural change in funding.
  • Indiana 2023: Indiana's 2023 figure reflects a one-time supplemental appropriation to the Teachers' Retirement Fund and significantly overstates the typical year-to-year contribution rate. Pension Analysis pages use 2022 as the most recent representative year for Indiana.
  • Kentucky 2022: Kentucky's 2022 figure reflects a one-time $479 million supplemental TRS appropriation to pay off past obligations, separate from the underlying funding trajectory. The 2023 contribution returned to the prior trajectory; the 2022 spike does not represent a structural change in funding.
• Structural Changes with Notable Visual Patterns:
  • Colorado 2018+: Colorado's state contribution pattern reflects Senate Bill 18-200 (2018), which established a $225 million annual direct distribution to PERA. The Automatic Adjustment Provisions in SB 18-200 can suspend or modify this distribution based on actuarial triggers, producing the discontinuous spike pattern visible in the chart rather than a smooth structural trajectory.
  • Virginia 2022+: Virginia's state contribution structure changed beginning 2021, when VRS began reporting state non-employer contributions for school divisions. The 2022 step-up reflects the General Assembly's decision in the 2022 Appropriation Act to maintain contribution rates above the board-certified actuarial rates to accelerate paydown of pension liabilities. This is an ongoing policy, not a one-time supplemental.
  • Nevada 2017+: Nevada's 2017 step-down reflects a structural change in NVPERS funding allocation — the balance shifted toward member contributions and away from state and district employer contributions. Total system contributions did not decrease; the change reflects who pays. The lower post-2017 ratio reflects a sustained policy regime rather than a one-time event.
• Reconstructed Coverage States — Pennsylvania and Delaware required district-level contribution reconstruction because their pension systems do not publish district-level GASB 68 data. PA used ratio-based imputation from districts with complete reporting; DE used bottom-up payroll extraction from district budgets combined with DPERS's published statewide contribution rate. See the PA and DE methodology pages for details and coverage.

• National Center for Education Statistics (NCES) 2015–2023 school district-level fiscal datasets.
• 2015–2023 state GASB 68 schedule of employer allocation reports.
• 2015–2023 district-level Annual Comprehensive Annual Financial Reports (ACFRs), Annual Financial Reports (AFRs), Audited Financial Statements, and budget reports where applicable.*

Note: *For more information on specifics regarding the reports and data used for specific states, see the methodology section.