Prospect Heights School District 23Budget & Spending
Prospect Heights, Cook County, Illinois NCES 1732850
- Total revenue · FY2024
- $34.4M $34,446,000
- Students enrolled
- 1,474
- Revenue per pupil
- $23,369
- Local share per pupil
- $16,472 77th percentile in IL
Transparency grade C, provisional
Under reviewProvisional grade
Every district starts at a provisional C until its records have been reviewed. This is a starting point, not a finding.
If you work for this district, you can shorten the wait by sending us links to the records you already publish.
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
- $17.2M 49.5% of spending
- Administration
- $2.9M 8.2% of spending
- Per pupil
- $23,611 All functions
- Instruction 49.5%
- Capital Outlay 8.5%
- Student Support Services 8.0%
- General Administration 6.1%
- Other Support Services 5.9%
- Student Transportation 5.8%
- Business & Central Services 5.5%
- Operations & Maintenance 4.1%
- Instructional Staff Support 2.8%
- School Administration 2.1%
- Food Services 1.4%
- Other Programs 0.1%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $17,214,000 | $11,678 | 49.5% |
| Capital Outlay | $2,962,000 | $2,009 | 8.5% |
| Student Support Services | $2,800,000 | $1,900 | 8.0% |
| General Administration | $2,136,000 | $1,449 | 6.1% |
| Other Support Services | $2,059,000 | $1,397 | 5.9% |
| Student Transportation | $2,028,000 | $1,376 | 5.8% |
| Business & Central Services | $1,931,000 | $1,310 | 5.5% |
| Operations & Maintenance | $1,434,000 | $973 | 4.1% |
| Instructional Staff Support | $986,000 | $669 | 2.8% |
| School Administration | $727,000 | $493 | 2.1% |
| Food Services | $489,000 | $332 | 1.4% |
| Other Programs | $37,000 | $25 | 0.1% |
| Total | $34,803,000 | $23,611 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $26,550,000 | $34,446,000 | +$7,896,000 | +29.7% |
| Total expenditure | $30,033,000 | $36,690,000 | +$6,657,000 | +22.2% |
| Revenue per pupil | $16,900 | $23,369 | +$6,469 | +38.3% |
| Students enrolled | 1,571 | 1,474 | -97 | -6.2% |
Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.
100-point rubric
What Prospect Heights School District 23 needs for an A
-
Public check register
14 ptsEvery 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 ptsA 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 ptsAn 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 ptsThe 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 ptsPurchasing 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 ptsCumulative 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 ptsFinancial 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 ptsCurrent 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 ptsBond 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 ptsMinutes 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 ptsExecuted 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 ptsCore 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 ptsA 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.