The NPEFS’ total revenues include not just local, state and federal revenue, but also revenue that school districts receive from “intermediate” sources. Intermediate per-pupil revenues for Michigan school districts are very small compared to the other three revenue sources and have little impact on overall levels of school funding, so they were not discussed above.[*] They are included in the total revenue figures presented here, however.
Not surprisingly, since the city locale group in 2010 received more local, state and federal revenue per pupil than the suburban, town and rural groups did, the city locale group received the most total revenue per student: $12,906 (see Graphic 7). This amount was 21 percent and 20 percent more than the town and rural locales, respectively. These two locale groups had the lowest total revenues per pupil in 2010.
Per-pupil total revenue for the city locale group also increased more quickly than that for the other three locale groups, growing by 15 percent from 2004 to 2010. This was largely due to a 25 percent increase in per-pupil total revenue for DPS, however; the other two city locale subgroups — midsize city and small city —increased by 13 percent, slightly less than the rural group (14 percent) and about the same as the town group (13 percent). The suburban locale group had the smallest growth over this period, with total per-pupil revenues increasing by 10 percent.
Among the 12 locale subgroups in 2010, DPS received the largest amount of total revenue per student: $14,407.[†] In fact, the midsize and small city subgroups ranked second and third by this measure. Next highest was the remote rural subgroup, taking in $11,770 per pupil. The small suburban subgroup had the lowest total per-pupil revenues in 2010: $10,486.
From 2004 to 2010, per-pupil total revenues grew fastest in DPS (25 percent, as noted above), followed by the remote rural subgroup (18 percent). Total per-pupil revenues were least in the small suburban subgroup in 2010. All of the locale subgroups received at least 10 percent more per pupil in total revenues from 2004 to 2010, except for the midsize suburban subgroup, where total revenues per pupil grew by only 3 percent.
Graphic 7: School District Total Revenue per Pupil From All
Locale Group, Michigan, Fiscal Years 2004-2010
Source: Local Education Agency Universe Survey; Michigan Department of Education, Data for National Public Education Financial Survey
[*] Intermediate revenues can include income from noneducational entities, such as casinos, libraries and units of local government. “Michigan Public School Accounting Manual (Appendix - Definition of Account Codes),” (Michigan Department of Education, 2010), 18, https://www.michigan.gov/ documents/appendix_33974_7.pdf (accessed May 23, 2011).
[†] Appendix B, Graphic 33.
 “Ed Form 2447,” (National Center for Education Statistics, 2006), I-5, I-6, http://nces.ed.gov/ccd/pdf/stfis061aform.pdf (accessed March 2, 2011).