National Center for Education Statistics Just Released it's 2013 Digest for Education Statistics:

Sources: 

http://nces.ed.gov/programs/digest/2013menu_tables.asp 

http://www.edsource.org/pub13-school-stress.html

Expenditures For Instruction In Public K-12 schools

California: $34,679,610 (Compensation 89% of Expenditures)

• Salaries: $22,874,871 (66%)
• Employee Benefits: $7,843,569 (23%)
• Purchased Services $1,741,303 (5%)
• Supplies: $1,461,634 (4%)
• Tuition & Other: 758,232 (2%)

New York: $35,992,426 (Compensation 90% of Expenditures)  

• Salaries: $22,145,426 (62%)
• Employee Benefits: $10,225,654 (28%)
• Purchased Services $2,139,734 (5%)
• Supplies: $715,000 (2%)
• Tuition & Other: 766,612 (3%)

District of Columbia: $754,464 (Compensation 71% of the Expenditures)

• Salaries: $451,341 (60%)
• Employee Benefits: $79,700 (11%)
• Purchased Services $52,976 (7%)
• Supplies: $18,961 (2%)
• Tuition & Other: $151,496 (20%)

Massachusetts: $8,867,542 (Compensation 88% of Expenditures)

• Salaries: $5,644,823 (63%)
• Employee Benefits: $2,247,971 (25%)
• Purchased Services $57,083 (2%)
• Supplies: $261,104 (3%)
• Tuition & Other: $656,561 (7%)

Connecticut: $5,768,873 (Compensation 87% of Expenditures)

• Salaries: $3,601,405 (62%)
• Employee Benefits: $1,448,012 (25%)
• Purchased Services $199,225 (2%)
• Supplies: $115,141 (3%)
• Tuition & Other: $405,089 (8%)

Texas $25,719,093 (Compensation 89% of Expenditures)

• Salaries: $19,881,407 (77%)
• Employee Benefits: $3,074,615 (12%)
• Purchased Services $865,178 (3.5%)
• Supplies: $1,602,088 (6%)
• Tuition & Other: $295,805 (1.5%)

Source:  http://nces.ed.gov/programs/digest/d13/tables/dt13_236.50.asp

*Capistrano Unified School District

• 2013- 2014 Employee Compensation 91.1% of the budget
• Projected  2014-2015 96.1%
• Projected  2015-2016 97.9% 

Source: http://capousd.ca.schoolloop.com/file/1229223560406/1218998864154/8581166347882048086.pdf  Board Agenda Item #5 at page 111 of 132

*The Districts 2012-2013 budget projected that employee compensation in 2013- 2014 would be 114% of the Districts general fund expenditures. In order to reduce the ratio, Capistrano Unified School District implemented an early retirement plan. The plan cost the District $2.44 million per year for 5 years. The first year was paid for with a class size increase of 1.5 students across all grades for one year. The District did not identify how it would pay for the remaining four years of the retirement plan. Four more years of Class Size Increases?

Source: http://capousd.ca.schoolloop.com/file/1229223560406/1218998864154/9066401469657812055.pdf  June 27, 20112 Board Agenda Page 6 of 26 (18.145) entitled: 5B Calculating the Districts Ratio of Unrestricted Salaries and Benefits to Unrestricted General Fund Expenses. 

• Average days in a school year: 180 
• Average hours in a school day: 6.3   
• Average hours in a school year: 1121

• Average days in a school year: 181 
• Average hours in school day: 6.6  
• Average hours in a school year: 1,201

• Average days in a school year: 182  
• Average hours in a school day: 6.6  
• Average hours in a school year: 1,206

• Average days in a school year: 180  
• Average Hours in School Day: 6.4  
• Average hours in a school year: 1,157

• Average days in a school year: 179  
• Average Hours in School Day: 7.3  
• Average hours in a school year: 1,297

• Reporting Standards Not Met 

• 2012-2013 175 days 
  
• 2013-2014 177 days

• 2012-2013 178 days
• 2013-2014 180 days 

• Connecticut $69,766
• District of Columbia $70,906
• Massachusetts $73,129
• New York $75,279

• 2010- 2011 $77,508
• 2011-2012 $80,105

• Federal 13.6%
• State: 56.6%
• Local: 29.8% (Property Taxes 23.7%)

• Federal 9.3%
• State: 40.1%
• Local: 50.5% (Property Taxes 45.8%)

• Federal 11.8%
• State: 
• Local: 88.2% (Property Taxes 28.7%)

• Federal 8.3%
• State:  37.8%
• Local: 54% (Property Taxes 50.8%)

• Federal 8.3%
• State:  40.1%
• Local: 57.5% (Property Taxes 55.7%)

• State: New LCFF: $252 million
• Federal: $.66 million
• Other State: $45.5 million
• Local Revenue: $.28 million 

• Massachusetts: $14,948
• Connecticut: $16,977
• Alaska: $17,437
• New Jersey $17,637
• New York: $19,708
• District of Columbia: $21,758
• Texas: $9,088

Current Expenditure per pupil in average daily attendance in public elementary and secondary schools 

California: $9,983

Compared to the top five plus Texas: 

• Massachusetts $15,687
• Connecticut $17,718
• Alaska $19,204
• New Jersey $18,474
• New York: $21,442
• District of Columbia: $22,293
• Texas: $9,856

Source: http://nces.ed.gov/programs/digest/d13/tables/dt13_236.70.asp

* Capistrano Unified School District $7,469 in 2011-2012 with Governor Browns New Local Control Funding Formula Money ADA is expected to increase to $8,271 dollars. 

Source: http://www.cde.ca.gov/ds/fd/ec/currentexpense.asp 

Average class size for teachers in public elementary and secondary schools, by state: 2011-12

California Student/Teacher Ratio: 

• Elementary School: 25:1
• Secondary School: 32:1

Massachusetts Student/Teacher Ratio: 

• Elementary School: 19.9
• Secondary School: 24.5

• Elementary School: 19.6
• Secondary School: 22

• Elementary School: 20.7
• Secondary School: 25.1

• Kindergarten: 30.5 students to 1 teacher
• Grades 1-5: 31.5 students to 1 teacher
• Grades 6-8: 32.5 students to 1 teacher
• Grades 9-12: 34.5 students to 1 teacher