Lowell Jt Elementary School DistrictBudget & Spending

Whittier, Los Angeles County, California NCES 0623010

ljsd.org ↗
Total revenue · FY2024
$61.4M $61,399,000
Students enrolled
3,029
Revenue per pupil
$20,270
Local share per pupil
$7,827 48th percentile in CA

Transparency grade C, provisional

Under review

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NCES F-33 · FY2024

Where the money goes

Operating and capital spending from the federal expenditure survey, rolled up by function. Aggregate categories only: no individual payees or contracts are shown.

Instruction
$31.1M 48.0% of spending
Administration
$3.2M 4.9% of spending
Per pupil
$21,419 All functions
Instruction — 48.0%Capital Outlay — 23.3%Student Transportation — 8.1%Operations & Maintenance — 4.5%Student Support Services — 4.1%Instructional Staff Support — 3.2%Food Services — 2.8%General Administration — 2.6%School Administration — 2.4%Other Support Services — 0.7%Total$64.9MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $31,137,000$31.1MCapital OutlayCapital Outlay — $15,122,000$15.1MStudent TransportationStudent Transportation — $5,249,000$5.2MOperations & MaintenanceOperations & Maintenance — $2,915,000$2.9MStudent Support ServicesStudent Support Services — $2,688,000$2.7MInstructional Staff Suppo…Instructional Staff Support — $2,062,000$2.1MFood ServicesFood Services — $1,829,000$1.8MGeneral AdministrationGeneral Administration — $1,674,000$1.7MSchool AdministrationSchool Administration — $1,532,000$1.5MOther Support ServicesOther Support Services — $449,000$449KBusiness & Central Servic…Business & Central Services — $187,000$187KOther ProgramsOther Programs — $35,000$35.0K
  • Instruction 48.0%
  • Capital Outlay 23.3%
  • Student Transportation 8.1%
  • Operations & Maintenance 4.5%
  • Student Support Services 4.1%
  • Instructional Staff Support 3.2%
  • Food Services 2.8%
  • General Administration 2.6%
  • School Administration 2.4%
  • Other Support Services 0.7%
  • Business & Central Services 0.3%
  • Other Programs 0.1%
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Lowell Jt Elementary School District expenditures by function
FunctionAmountPer pupilShare
Instruction $31,137,000 $10,280 48.0%
Capital Outlay $15,122,000 $4,992 23.3%
Student Transportation $5,249,000 $1,733 8.1%
Operations & Maintenance $2,915,000 $962 4.5%
Student Support Services $2,688,000 $887 4.1%
Instructional Staff Support $2,062,000 $681 3.2%
Food Services $1,829,000 $604 2.8%
General Administration $1,674,000 $553 2.6%
School Administration $1,532,000 $506 2.4%
Other Support Services $449,000 $148 0.7%
Business & Central Services $187,000 $62 0.3%
Other Programs $35,000 $12 0.1%
Total $64,879,000 $21,419 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $28,060,000 $61,399,000 +$33,339,000 +118.8%
Total expenditure $27,732,000 $66,755,000 +$39,023,000 +140.7%
Revenue per pupil $8,744 $20,270 +$11,526 +131.8%
Students enrolled 3,209 3,029 -180 -5.6%
Change since FY2015, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2015: $28,060,000 (+0.0%)Total revenue, FY2016: $33,323,000 (+18.8%)Total revenue, FY2017: $33,075,000 (+17.9%)Total revenue, FY2018: $32,572,000 (+16.1%)Total revenue, FY2019: $35,427,000 (+26.3%)Total revenue, FY2020: $37,294,000 (+32.9%)Total revenue, FY2021: $41,519,000 (+48.0%)Total revenue, FY2022: $46,791,000 (+66.8%)Total revenue, FY2023: $55,343,000 (+97.2%)Total revenue, FY2024: $61,399,000 (+118.8%)Total expenditure, FY2015: $27,732,000 (+0.0%)Total expenditure, FY2016: $29,866,000 (+7.7%)Total expenditure, FY2017: $31,567,000 (+13.8%)Total expenditure, FY2018: $31,015,000 (+11.8%)Total expenditure, FY2019: $33,545,000 (+21.0%)Total expenditure, FY2020: $37,353,000 (+34.7%)Total expenditure, FY2021: $48,884,000 (+76.3%)Total expenditure, FY2022: $53,373,000 (+92.5%)Total expenditure, FY2023: $55,799,000 (+101.2%)Total expenditure, FY2024: $66,755,000 (+140.7%)Revenue per pupil, FY2015: $8,744 (+0.0%)Revenue per pupil, FY2016: $10,462 (+19.7%)Revenue per pupil, FY2017: $10,490 (+20.0%)Revenue per pupil, FY2018: $10,350 (+18.4%)Revenue per pupil, FY2019: $11,240 (+28.5%)Revenue per pupil, FY2020: $11,851 (+35.5%)Revenue per pupil, FY2021: $13,227 (+51.3%)Revenue per pupil, FY2022: $15,356 (+75.6%)Revenue per pupil, FY2023: $18,362 (+110.0%)Revenue per pupil, FY2024: $20,270 (+131.8%)Students enrolled, FY2015: 3,209 (+0.0%)Students enrolled, FY2016: 3,185 (-0.7%)Students enrolled, FY2017: 3,153 (-1.7%)Students enrolled, FY2018: 3,147 (-1.9%)Students enrolled, FY2019: 3,152 (-1.8%)Students enrolled, FY2020: 3,147 (-1.9%)Students enrolled, FY2021: 3,139 (-2.2%)Students enrolled, FY2022: 3,047 (-5.0%)Students enrolled, FY2023: 3,014 (-6.1%)Students enrolled, FY2024: 3,029 (-5.6%)+140.7%+131.8%+118.8%-5.6%'15'18'21'24Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.

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100-point rubric

What Lowell Jt Elementary School District needs for an A

  • Public check register

    14 pts

    Every disbursement published with payee category, date, amount, and fund, updated at least quarterly.

    A check register records where money actually went, rather than where it was budgeted to go.

  • Annual financial audit

    6 pts

    A current Annual Comprehensive Financial Report with the independent auditor opinion attached.

    A financial audit confirms the statements are accurately presented. Most states require one, so it is a floor rather than a distinction.

  • Performance or efficiency audit

    5 pts

    An independent review of whether spending achieved its stated purpose, published within the last three years.

    A financial audit asks whether the numbers are right. A performance audit asks whether the money did what it was meant to do, which is the question a taxpayer is usually asking.

  • Line-item adopted budget

    11 pts

    The adopted budget broken out by function and object code, not a summary presentation.

    Function and object detail is what allows classroom and central office spending to be compared.

  • Purchasing card transactions

    9 pts

    Purchasing and credit card transaction detail with merchant category, date, and amount.

    Card purchases sit outside the standard purchase-order process, so separate disclosure is what makes them reviewable.

  • Payment history by category

    9 pts

    Cumulative payments grouped by spending category, covering at least one full fiscal year.

    Category totals show concentration and recurring commitments that individual payments do not.

  • Machine-readable data

    9 pts

    Financial data offered as CSV, XLSX, JSON, or an open API rather than scanned images.

    A scanned PDF is technically public and practically difficult to analyse. Open formats make review possible.

  • Compensation schedule

    7 pts

    Current salary schedules and aggregate administrator compensation bands, including stipends.

    Payroll is the largest line in most district budgets, so schedule-level disclosure covers the bulk of spending.

  • Bond and capital disclosure

    7 pts

    Bond program spending reported against the specific projects voters approved, with remaining balances.

    Bond funds are borrowed against future taxes and authorised for a named project list, so reporting against that list closes the loop.

  • Board minutes and agendas

    7 pts

    Minutes and agenda packets posted together with the financial exhibits that were voted on.

    The vote and its attachment are what connect a decision to the money it moved.

  • Contracts posted

    6 pts

    Executed contracts and amendments above the district bid threshold, posted in full.

    A payment shows the amount. The contract shows what was promised in return.

  • Direct download, no request

    6 pts

    Core financial records download directly, with no records request, login, or fee.

    Publishing a record and releasing it on request are different levels of disclosure.

  • Published records process

    4 pts

    A public records page naming the responsible officer, the statutory timeline, and any fees.

    A documented process tells a requester what to expect before they file.

No items have been checked yet. These fill in as each record is located and verified.