379.773 H.M. SCHROEDER Sch7Sa AN ANALYSIS OF THE COST OF PUBLIC EDUCATION IN PEORIA DURING THE SCHOOL YEAR 1915-1916 O')/? X| I - 72 ID Cost of Public Education 1915-1916 Peoria, Illinois UNIVERSITY 0* ILU volb LIBRARY 7 ; i. •:>. :>■ i ■ . rtf ! I . •>. ' - .. • . i; ' ;* ■ . ' !*>> ■; ? ; ; ■'■'■‘I ’f . . ■ • -'V 1 ' . ' •!• i V-" V AV .. .. & V' •» • i • . . / "• «•» i • > : ' ■ , ■ > a -s ■ . • - 41 •• ' . , ■ V : - * .. ’.S . I ■ ■ Mr- 1 , %\ ■ \ ■ i K; *’M . - ■■ > v-' ■ • •- ' \ j’r' i > #, 7 . * ' * <■. 'P-- ft « : . ... - ■ T . !/ j . s -'.■■■■■ - ■ . v •< ■ • • ‘ . i ’* r t Lv - . t ' t l ... • '■!: >' . - ' ‘ . • . - ■ 1 v ® / * • ■ ^ :i I , V; ■ • r - \ ' v: /! . ■ Ui .<■ *' i- ' t *fi\ ■ ‘ ; ; ' :'/ ' iiV'f f* » ■-' ", '• ' . • r' ■ '■ I V r - r 1 «' . , ij i 1 ■> ^ - * -■ if •; ' ' A , v • ~ ; .- I f l , rij- •f'Mrtrii ' I • •>: M - . ■ - -.>•¥ ■ ■ '• i \ • ' V i ■ ' ■ An Analysis of The Cost of Public Education in Peoria during the school year 1915-1916 A Report to The Board of School Inspectors of Peoria, Illinois By H. H. SCHROEDER Associate Professor of Education Illinois State Normal University, Normal, Illinois Dup. U. of C. G. W. . t - N Board of School Inspectors, Peoria, Illinois. Ladies and Gentlemen :— In compliance with your resolution of October 6, 1916, I here¬ with submit my report on “the relative cost of public education in Peoria as compared to that of other cities of approximately the same size.” The resolution stipulated that the report should show: 1. The cost per pupil in the elementary schools, in the high schools and kindergartens, for administration, instruction, operation of plant, maintenance, and other important expenditures per school; 2. The number of pupils per teacher in the elementary schools and in the high schools; 3. Suggestions and recommendations justified by the findings. A study of the report will show that these various factors have received consideration. In submitting my report I wish to express my appreciation for the hearty co-operation extended to me by Supt. A. W. Beasley, M-r. A. N. Morton, Secretary of the Board, Miss Frances Ulricson, the assistant secretary, and by everybody connected with the public schools from whom I had occasion to solicit information. Respectfully yours, H. H. Schroeder. Normal, Ill., April 6, 1917. 3 LIBRARY UNIVERSITY OF ILLINOIS AT urbana.champaign » Educational Costs in Peoria, Ill. PART I. A SURVEY OF ESSENTIAL FACTS Expenditures of the Peoria Schools Last Year In the attempt to determine the actual expenditures for differ¬ ent purposes in the administration of the public schools of Peoria and of other cities of approximately the same size it was thought best to use the data for the school year 1915-1916. To do this it was necessary to secure the co-operation of the Bureau of Educa¬ tion at Washington. The data for all cities in the list except Peoria were obtained from the reports made to the Commissioner of Education by the superintendents of schools of the respective cities. Several school systems had not reported, and hence it was necessary in such cases to use the corresponding data for the most recent school year for which a report had been rendered. In the case of Peoria it was deemed advisable to make an in¬ dependent study of the facts instead of depending on the report made by the Secretary of the Board of School Inspectors. For even a brief examination of the system of accounting used in the offices of the Board revealed the fact that the same did not, in all cases, show proper distributions of significant classes of expendi¬ tures. It was impossible, as a result, to obtain the necessary data from the balance sheets or even the face of the ledger. And for this reason the necessary facts could not be secured from the reports of the secretary, either, since these reports showed the same distributions that were found in the final outcropping of the system of books used in the offices of the Board. As a result it was necessary in the case of a considerable number of accounts, to go back to the first entries and even to the original vouchers. Several illustrations may not be amiss. The secretary’s report showed payments to the amount of $20,375.77 for supervisors’ salaries. This amount, properly distributed, divides as follows: Supervisors’ salaries.$13,067.89 Special Teachers, Manual Training High School. 1,502.98 Special Teachers, Peoria High School,,,. 1,338.40 4 Special Teachers, Irving - School. 95.00 Mr. Graf’s salary, to be charged in equal parts to fol¬ lowing schools: Blaine, Garfield, Harrison, Lincoln, Loucks, McKinley. 960.00 Mr. Harms’s salary, to be charged in equal parts to fol¬ lowing schools: Columbia, Irving, Longfellow, Washington, White. 750.00 Miss Lord’s salary, to be charged in equal parts to fol¬ lowing schools: Blaine, Harrison, Tyng, Webster.... 950.00 Miss Carson’s salary, to be charged in equal parts to fol¬ lowing schools: Columbia, Lee, Loucks, Webster, Whittier . 577.50 Miss Oates’s salary, to be charged in unequal parts to fol¬ lowing schools: Lincoln, Loucks, Washington, Whit¬ tier . 125.00 Substitute’s salary, Lincoln, $6.00; McKinley, $3.00. 9.00 Miss Youngreen, promotion of health. 1,000.00 $20,375.77 Of the above total, charged to supervision, only $13,067.89 ought to be so charged. Under the head of Sundry Office Expense the secretary’s report shows a charge of $951.72. Of this amount only $198.62 ought to have been so charged. The rest of the total divides up as follows: Peoria High, $21.05; Manual Training High, $23.70; Whittier, $.96; Irving, $21.00; Evening School supplies, $8.00; instructional sup¬ plies, $473.36; repairs, $89.87; janitors’ supplies, $106.91; outlay, $8.25. While it was possible to make this redistribution, it was not possible to determine to what schools some of these items ought to have been charged, for neither the vouchers nor any other records furnished the necessary information ; nor was the memory of any employee of the Board able to supply such knowledge. In determining the cost per pupil the average daily attendance was taken as a basis. This is not an ideal basis, for the schools have to be equipped to accommodate a great many pupils that do not attend regularly. On the other hand it would not do to take the total enrollment as the basis for ascertaining costs per pupil. For the total enrollment would include a considerable number of cases of children that attended for only a short time before leaving the city. A more nearly just basis would be that of the average num¬ ber of pupils belonging. But, since it was the desire of the Board of School Inspectors to have a study made of educational costs in Peoria as compared to those of other cities, it was necessary to choose either the total enrollment or the average daily attendance as the basis; for the data as to the average number belonging are 5 not published in the Reports of the Commissioner of Education. And as between the total enrollment and the average daily at¬ tendance as criteria for measuring the actual cost of education, the latter is decidedly preferable. It is obtained by dividing the total days’ attendance by the number of days on which the schools were actually in session. In the case of the Kindergarten at the Lee School the low overage daily attendance (8) needs explanation. This kindergarten was started in the spring of the year, being in session for only 54 days. The aggregate attendance was 1531, making the average daily attendance for the time during which it was in session 28.4. But to put it on the same basis with the rest, so as to be able to determine per pupil costs, the aggregate daily attendance is divided by 190, giving 8.1 as the average daily attendance on the year’s basis. The cost of administration, according to the secretary’s report amounted to $42,185.16. A careful analysis reduced this amount to $20,543.91, and there is valid reason for believing that part of this amount really belongs to other classes of expenditures. The above amount includes the salaries of the superintendent of schools, the secretary of the Board and the various office employees of the Board, of the superintendent of repairs, of attendance officers, and of office janitor. It also includes amounts paid for office rent, legal services, expenses incurred by school elections and school census, auditing of accounts, and sundry other overhead charges. This amount was pro-rated to all schools on the basis of $2.299777 per pupil, or practically $2.30, as indicated in Table I. As regards the cost of supervision, reference was made above to the fact that of $20,375.77 charged to supervision, in the secre¬ tary’s report, only $13,067.89 ought to have been so charged. The salaries of teachers supervising work in the elementary schools and high schools amounted to $7,979.75. The salaries of teachers super¬ vising work exclusively in the elementary schools amounted to $5,088.14. The former amount is pro-rated as follows: 13.7661% to High Schools, and 86.2339% to elementary schools. Hence $1,098.50 is pro-rated to the two high schools and $11,969.39 to the elementary schools. The former amount is divided as follows: 48.8189% to the Peoria High School and 51.1811% to the Manual Training High School. The cost per pupil in the elementary schools, exclusive of Detention Home School was $1.671703. In the case of kindergartens, only the salary of the kindergarten super¬ visor is pro-rated. The cost was $2.13464696 per pupil. In the case of the two high schools the charges to principals’ salaries include salaries of clerks, as follows: Peoria High, $400; Manual Training High, $550. It will be noted that the salaries of elementary school principals are charged only to the pupils above 6 the kindergarten. In view of the fact that most of the kindergartens of Peoria are housed in the elementary school buildings, there might be good reason for charging principals’ salaries to kinder¬ garten pupils, also. However, in Peoria as in many other school systems the kindergarten is practically independent of the super¬ vision of the elementary school principal, , i The amounts charged to each school under the head of teachers’ salaries include the amounts so charged on the pay-roll, plus a few minor amounts paid in cash at the end of the school year after checks for the last month’s salaries had been issued, and lastly, redistributions from the supervisors’ pay-roll and from the pay¬ rolls of other schools. These redistributions were made only in the case of teachers of special subjects. In the case of all other teachers the charges were properly made in the records at the office. Some teachers erroneously carried on the supervisors’ pay-roll were teachers of special subjects dividing their time between different schools. In some cases there were teachers carried on the pay-roll of certain schools, while part of their services were rendered in other schools. In all such cases redistributions were made. This was done on the basis of information kindly supplied by Supt. A. W. Beasley, as to the fractional amount of time spent in dif¬ ferent schools. In the case of the Irving School, for instance, the pay-roll showed a charge of $9,483.45 for teachers’ salaries. There was an additional charge of $7.50 from the petty cash account, making a total charge of $9,490.15. From this total there had to be deducted $466.80 from the salaries of two teachers, leaving the total charged for teachers’ salaries $9,024,15. In this connection the fact might be mentioned that the Irving School houses the City Training School. Part of the time of the teachers of this school is devoted to the training of the young women preparing to teach in the schools of the city. But at present there is no recognition of this fact taken in the office records. In the case of stationery, school supplies, and other instruction¬ al expense it was impossible to procure reliable information as to the extent to which charges ought to be made against the different schools. The records show that such supplies were purchased to the amount of $9,629.85. Of this amount $14.40 was charged to evening schools, leaving $9,615.45 to be charged against the day schools. Of this amount only $4,301.99 was charged to individual schools, namely $2,508.62 on the monthly trial balances, and $1,- 793.37 on the requisition book. This left a balance of $5,313.46 for supplies purchased during the year, but not charged to the different schools. In other words, not quite 45 per cent of the whole was charged to the different schools. As there is no reason to believe that the other 55 per cent did hot reach the different schools, 7 there was only one, thing left to do, namely to assume that each school received its proportionate share of this bal¬ ance. Hence the balance was pro-rated. v This was the best that could be done under the circumstances. Yet it is noth¬ ing more than a necessary makeshift. There is every rea¬ son to believe that as a result charges against some schools are overweighted while they are under-weighed in the case of some others. The specific charges against the two high schools were as follows: Peoria High, $941.61; Manual Training High School, $1,196.42. In addition there was pro-rated to the high schools $609.93. The records showed that of the uncharged total of $5,313.46, there were supplies to the amount of $871.58 used in elementary schools only. Hence, only the difference between these two amounts, namely $4,441.88 could properly be pro-rated to high schools and elementary schools alike. To show how unsatisfactory the pro-rating of part of the instructional supplies is, a few illustra¬ tions are added. Two of the smallest schools actually have the greatest charges against them on the records. The Loucks School, the smallest of all, is charged, with $112.37, next to the largest amount charged to any of the elementary schools; while the Lee School has a charge of $253.59, the largest amount charged to any of the elementary schools. There is no particular ascertainable reason for believing that these two small schools actually used so much more of instructional material than did some of the larger schools. In the case of the kindergartens no supplies were charged out against individual schools. The books record charges for supplies for the kindergarten department as a whole, instead. Hence, $772.60 which was charged on the trial balance, and $26.42 on the requisi¬ tion book, or a total of $799.02, was pro-rated to the different kinder¬ gartens on the basis of $1.3120197 per pupil. Under the head of miscellaneous operating expenses, totaling $8,704.27, are included gas and electricity to the amount of $3,150.47; hauling ashes $475.90; rent of armory for use as a gymna¬ sium by students of the Peoria High School, $1,050; rent for the Neighborhood House kindergarten, $110; janitors’ supplies to the amount of $2,467.09, and sundry other operating expenses, such as inspection of scales and boilers, freight and express, hauling of supplies. Janitors’ supplies were charged to individual schools to the amount of only $426.80; the rest was pro-rated, as were all of the charges for freight, express, hauling of supplies, and similar items. Express, freight, and cartage charges on supplies ought to be added to the cost of supplies wherever possible. As this was not done there was no recourse but to pro-rate the respective amounts. The maintenance account includes repairs of buildings and equipment, as well as replacement of equipment, upkeep of grounds, supplies for repairs and insurance. The total of $21,211.32 includes 8 a group of miscellaneous items such as supplies for repairs that had to be pro-rated; this latter item amounted to $1,548.07. The actual cost of insurance was $3,216.21, although the amount paid out during the year for insurance was only $2,953.36. The balance, amounting to $16,447.04, was for repairs on buildings, upkeep of grounds, and repairs on equipment as well as replacement of equip¬ ment. This amount does not agree with the total for repairs found in the secretary’s report for the simple reason that the latter report was drawn directly from the distributions found in the records of the office. In some instances amounts were recorded as outlay that ought to have been entered as replacements. For instance, vouchers 10095 and 10110 showed that new typewriters had been secured for the Manual Training High School to displace old ones by payment of additional charges of $165.00 and $30.00 respectively. Voucher No. 10204 records a payment of $125.00 for a similar purpose for the Peoria High School. These amounts were re¬ corded as payments for furnishings bought, and were included, therefore, under the head of outlay, whereas they ought to have been charged under the head of maintenance. On the other hand, some charges were entered as repairs instead of as outlay. Foi instance, Vouchers No. 10032 and 10036 contain several charges amounting to $55.25 for new furniture for the old Glen Oak School that were charged in as repairs instead of as outlay. It is very evident that the total cost per pupil in a given school is increased materially by an unusually heavy repair bill, as for instance in the case of the Columbia School. Hence, in comparing the total costs per pupil in different schools, allowance must be made for a heavy maintenance expenditure not characteristic of a given school. The miscellaneous expenditures include payments for pension fund, $3,007.85; promotion of health, $1,087.95, which last amount includes a salary of $1,000; books for indigents, $816.61; coal, repairs and hauling ashes for the Teachers’ Club $297.99 ; librarian Peoria High School, $350.00; medical attendance under the em¬ ployer's liability law, $261.50; exhibits, field day, civic parade, com¬ mencement exercises. All items that could properly be charged to individual schools were so charged. The balance was pro-rated. The salary of the librarian at the Peoria High School was charged to this school, making the cost per pupil in that school $1.30. Iff the case of the Manual Training High School and the elementary schools it was $.6715728 per pupil. For kindergarten pupils the cost was $.8944299 per pupil. The total expenditures were $456,377.88, while the secretary’s books showed them to be $467,337.55. This difference is due mainly to the fact that many items charged in as running expenses really were payments for outlay. For instance, a charge of 9 $1,016.17 for coal ought to have been included as part of the cost of the new Peoria High School building. Insurance to the amount of $777.30 on this building while in the process of construction ought likewise to have been charged to this building, under the head of outlay. In attempting to determine how much it costs to give a pupil one year of schooling it is necessary to consider something .more than the current expenses for operation and maintenance. For the city has a considerable amount of wealth tied up in the public school plant. Interest on this investment and a reasonable charge for depreciation ought to be added to the current expenses. In the charges made, under this head in Tables I and II to the different schools a charge of 5 per cent for interest was made on the total investment in the site, the building, and the equipment. In estimat¬ ing depreciation it was assumed that the life of a fire-proof building is two-thirds of a century; that of the other buildings with the exception of portable buildings, is fifty years, while that of portable buildings is ten years. Hence an additional charge was made for depreciation as follows : 2 per cent in the case of ordinary build¬ ings, 1^2 per cent for fire-proof buildings, and 10 per cent for portable buildings. It was much more difficult to estimate depre¬ ciation on furniture and equipment, for the simple reason that the records in the office do not distinguish between these two items, simply showing the amount invested in “furnishings.” In the case of several schools a painstaking attempt was made to determine the proportion of the value of furniture to that of equipment. In the elementary sch.ools probably about four-fifths of the amount invested in “furnishings" is invested in furniture, and one-fifth in equipment; in the high schools, three-fifths in furniture and two- fifths in equipment. Furniture will last, on the average, about twenty years, equipment, ten years. Hence, in the case of elemen¬ tary schools a charge was made of 6 per cent for depreciation on the amount invested in furnishings, and in the case of the high schools, 7 per cent. The sum of the amounts thus obtained by adding 5 per cent on the investment to the various amounts in¬ dicated for depreciation gave the total annual charge to be added to the current expenses. Adding the per pupil cost for interest and depreciation to the total cost for running expenses, shows us that last year the average cost per pupil in the kindergartens was $62.61, in the elementary schools, $57.83, and in the high schools $110.81. ;■ \ ' yo-K? j* - The basis used in.estimating the cost due to interest on invest¬ ment and to depreciation is merely suggestive; it is not submitted with any claim to finality. It may well be urged that even fire proof buildings ought to be estimated to last at least half a century and ordinary buildings a third of a century. In the older com- 10 I r I c ( Table II. T otal cost and per pupil cost of classified expenditures, exclusive of outlay, for the public day high schools and elementary schools of Peoria, 1915-1916 KINDERGARTENS Number of pupils in aver¬ age daily attend¬ ance Adminisira- tion, pro¬ rated. $2.30 per pupil Supervisors’ salaries, pro¬ rated ; kindergar¬ tens $2.13 per pupil Salaries of principals Amt. Per Pupil Salaries of teachers Amt. Per Pupil Stationery, supplies, and other instruc¬ tion expense; kindergartens, pro¬ rated, $1.31 per pupil Amt. Per Pupil Salaries of janitors Amt. Per Pupil Fuel Amt. Per Pupil Gas and electricity, janitors’ supplies, and other operating expense Amt. Per Pupil Maintenance, re¬ pairs, replacement of equipment, in¬ surance, etc. Amt. Per Pupil Promotion of health, libraries, and other miscellane¬ ous ex¬ pense, pro¬ rated; kin¬ dergartens, $0.39 per pupil Total expenses, exclusive of outlay Amt. Per Pupil Interest on investment and depreciation of plant and equipment Amt. Per Pupil Blaine Kindergarten . 32 $ 73.59 $ 68.31 $ 1 384 00 841 25 8 41 99 $ 91 69 $2 87 $ 34 08 $1.07 $ 21.40 $ .67 $ 60.21 $1.88 $ 28.62 $ 1803.89 $56.37 $ 353.06 $11.03 Columbia . 27 62.09 57.64 1212 67 45 65 15 49 90 15 3 34 38 04 ’ 1.41 21.64 .80 327.68 12.14 24.15 1889.48 69.98 339.27 ’ 12 57 Douglas . 37 85.10 78 98 1126 00 TJ.Uu 15 84 48 54 . 97 10 2 62 51 68 1.40 41.47 1.12 30.68 .83 33.10 1792.65 48.45 708.76 19 16 Franklin. 27 62.09 57.64 1295 75 O J.u i 47 99 15 41 73 64 2 73 31 16 1.15 17.74 .66 77.89 2.88 24.15 1675.49 62.05 281 68 10 43 Garfield . 47 108.09 100 33 1187 00 ?5 26 61 67 126 71 2 70 62 77 1.34 28.94 .62 120.08 2.55 42.03 1837.62 39.09 31447 6 69 Glen Oak. 35 80.49 74.71 1294 40 36 98 45 92 106.09 3.03 30.15 .86 17.87 .51 276.76 7.91 31.31 1957.70 55.93 296.92 8.48 Greeley . 16 36.80 34 15 1404 14 87 76 20 99 51 01 3 19 23 67 1.48 10.27 .64 21.96 1.37 14.30 1617.29 101.08 364 82 22 80 Harrison . 37 85.09 78.98 1215 27 3 9 87 48 54 84 81 2 29 39.07 1.06 23.26 .63 52.95 1.43 33.10 1661.07 44.89 394 27 10 66 Irving. 1 34 | 78.19 72 58 1044 25 30 71 44 61 102 91 3 03 38.13 1.12 26.13 .77 29.46 .86 30.41 1466.67 43.14 704 81 20 85 Lee . 8 18.40 17.08 368 50 46 06 10 50 24 24 3.03 7.99 1.00 3.99 .50 42.40 5.30 7.15 500.25 62.53 52 53 6 57 Lincoln . 35 80.49 74.71 . 956 12 9712 45 92 83 01 2 37 42.01 1.20 21.92 .63 127.36 3.64 31.31 1462.85 41.80 350 59 10 0? Loucks . 26 59.79 5 5'. 50 822 95 31 65 34 11 106 21 4.09 53.09 2.04 46.99 1.81 111.30 4.28 23.25 1313.19 50.51 459 37 17 67 McKinley. 45 103.49 96 06 1304 26 | 28 98 59 04 | 141 23 3.14 50.10 1.11 21.95 .49 34.82 .77 40.25 1851.20 41 14 549 75 12 22 Sumner. 29 66.69 61.90 . 1175 57 40 54 38 05 82.63 2.85 22.89 .79 14.84 .51 65.52 2.26 25.94 1554.03 53.59 191 50 6 60 Lucie B Tyng. 44 101.19 93.92 . 1074 00 24 41 57 73 115.62 2.63 40.21 .91 58.21 1.32 81.32 1.85 39.36 1661.56 37.76 627 57 14 26 Washington . 27 62.09 57.64 1144 00 42 37 35 42 84.69 3.14 29.06 1.08 26.09 .97 14.30 .53 24.15 1477 44 54.72 594 67 22 0? White . 43 98.89 91.79 1242 75 28 90 56 42 99.82 2.32 44.26 1.03 28.09 .65 78.95 1.84 38.46 1779.43 41.38 485 18 11 28 Whittier . 36 82.79 76.85 1174 82 32 63 47 23 103.74 2.88 40.45 1.12 ! 39.96 1.11 65.83 1.83 32.20 1663.87 46 22 615.19 . 1 17.09 Neighborhood House . 24 55.19 51.23 . 1141.50 47.56 31.49 54.96 2.29 j 110.00 4.58 11.90 .50 21.47 1477.74 61.57 Totals and averages for kindergartens 609 1,400.54 1,300.00 21,787 95 35.78 799.02 1,665.30 2.73 733.77 1.21 580.76 .95 1.631.37 2.68 544.71 30,443.42 49 99 7 684 41 | 12 62 Totals for elementary schools. | 7181 | 16,514.72 | 11,969.39 31,713.25 4.42 204,175.34 28.43 6068.48 . .85 20,105.95 2.77 8,053.98 1.12 5,546.77 .77 16,897.88 2.35 4822.56 325,868.31 45.38 89,403.75 12.45 Elementary, including kindergarten. 7790 17,915.26 13,269.39 31,713.25 4.07 225,963.29 29.01 6867.50 .88 21,771.25 2.79 8,787.75 1.13 | 6,127.53 .79 | 18,529.25 2.38 5367.27 356,311.73 45.74 97,088.16 | 12.48 High schools . 1143 2 628.65 1,098.50 6,350.00 5.56 73,535.99 64.31 2747.95 2.40 5,654.00 4.91 1,674.63 1.45 | 2,576.74 2.28 i 2,682.07 2.91 1117.61 100.066.15 87.55 26,588.44 j 22.99 Totals and averages for all schools..- 8933 $20,543.91 $14,367.89 $38,063.25 $4.26 $299,499.28 $33.53 $9615.45 $1.08 $27,425.25 $3.07 $10,462.38 $1.17 | $8,704.27 $ .97 | $21,211.32 $2.38 $6484.88 $456,377.88 $51.09 j $123,676.60 | $13.89 Table I. Total cost and per pupil cost of classified expenditures, exclusive of outlay, for the public day high schools and elementary schools of Peoria, 1915-1916. SCHOOL Number of pupils in average daily attendance Adminis¬ tration prorated $2.30 per pupil Supervisors' salaries, prorated high schools $0.96 _ per pupil elementary schools $1.67 per pupil Salaries of principals (and their clerks in case of high schools) Amount Per Pupil Salaries of teachers Amount Per Pupil Stationery, supplies and other instruc¬ tion expense Amount Per Pupil Salaries of janitors Fuel Amount Per Pupil Amount Per Pupil Gas and electricity, janitors’ supplies and other operat¬ ing expenses Amount Peoria High School. Manual Training High School. 558 585 $ 1283.28 1345.37 536.28 | 562.22 i 3100.00 3250.00 $5.56 5.56 35,139.15 38,396.84 $62.97 65.64 $1239.37 1508.58 $ 2.22 2.58 1800.00 3854.00 $3.23 6.59 ; 491.78 | 1182.85 I 2.02 $1948.11 628.63 Totals and averages for high schools. 1143 | $ 2628.65 1 $ 1098.50 | $ 6350.00 | $5.56 | $ ELEMENTARY SCHOOLS Blaine . Columbia . Douglas . Franklin . Garfield . Glen Oak . Greeley . Harrison . Irving . Lee . Lincoln . Longfellow . Loucks . McKinley . Summer . Lucie B. Tyng. Washington . Webster . White . Whittier . Special School . Detention School. 324 283 408 347 387 358 351 473 303 289 458 284 209 280 329 367 346 501 461 344 58 21 745.13 650.84 938.31 798.02 890.01 823.32 807.22 1087.80 696.83 664.64 1053.30 653.14 480.65 643.94 756.63 844.02 795.72 1152.19 1060.20 791.12 133.39 48.30 541.63 473.09 682.05 580.08 646.95 598.47 586.76 790.71 506.53 483.12 765.63 474.77 349.39 468.07 550.01 613.52 578.41 837.52 770.65 575.07 96.96 1691.50 1450.00 1700.00 1700.00 1450.00 1700.00 1695.75 1700.00 1442.75 1450.00 1700.00 1450.00 1455.00 1700.00 1700.00 1700.00 1450.00 1700.00 1428.25 1450.00 $5.22 5.13 4.17 4.90 3.75 4.75 4.83 3.60 4.76 5.02 3.71 5.11 6.96 6.07 5.17 4.63 4.19 3.39 3.10 4.22 Totals and averages for elementary schools. | 7181 | $16,514.72 | $11,969,39 | $31,713.. ?5 73,535.99 j $64.34 j $2747.95 $2.40 $ 5654.00 $4.95 $1674.63 $1.47 $2576.74 9,639.64 j $29.72 $ 278.58 $ .86 $ 928.31 $2.87 $ 345.02 $1.07 $ 216.69 8,882.44 1 31.39 | 244.63 1 .86 944.85 3.34 398.69 1.41 231.97 10,606.59 26.00 337.27 .83 1070.69 2.62 569.92 1.40 457.37 11,220.68 32.33 292.83 .84 946.36 2,73 400.43 1.15 229.45 9 368.42 24.21 305.98 .79 1043.29 2.70 516.81 1.34 238.22 8,873.10 24.79 278.59 .78 1085.16 3.03 308.39 .86 190.81 12,277.56 34.98 262.58 .75 1118.99 3.19 519.19 1.48 231.08 11,168.10 23.61 373.18 .79 1085.19 2 29 499.49 1.06 297.35' 9,024.15 29.78 282.25 .93 917.09 3.03 339.84 1.12 235.82 8,252.46 28.56 442.89 1.53 875.76 3.03 288.52 1.00 144.01 12,591.70 27.49 343.69 .75 1086.99 2.37 550.74 1.20 286.91 9,092.40 32.02 250.81 .88 900.00 3.17 223.23 .79 154.51 7,112.98 34.03 249.26 1.19 853.79 4.09 426.74 2.04 377.74 9,142.37 32.65 219.67 .78 878.77 3.14 311.70 1.11 141.20 9,389.33 28.54 246.32 .75 937.37 2.85 259.66 .79 168.44 8.377.61 22.83 295.77 .81 964.38 2.63 335.39 .91 489.46 9.950.82 28.76 262.13 .76 1085.31 3.14 372.33 1.08 337.35 14,323.26 28.59 389.70 .78 1170.00 2.34 445.77 .89 366.39 12,893.53 27.97 360.99 .78 1070.18 2.32 474.54 1.03 301.24 8,491.40 24.68 289.65 .84 991.26 2.88 386.56 1.12 385.74 2,511.80 43.31 47.94 .83 152.21 2.62 81.02 1.40 65.02 985.00 46.90 13.76 .66 [>204,175.34 | $28.43 | $6,068.48 | $ .85' | $19,905.95 $2.77 $8053.98 $1.12 $5546.77 Per Pupil Maintenance, repairs, replacement of equip¬ ment, insurance, etc. Amount Per Pupil Promotion of health, librar¬ ies and other miscellaneous expenses pro¬ rated. Peoria High School $ 1.30 per pu¬ pil—all others $.67 per pupil Total expenses ex¬ clusive of outlay Amount Per Pupil Interest on investment and depreciation of plant and equipment Amount $3.49 1.07 979.84 1702.23 $1.76 2.91 $ 724.74 392.87 47.242.55 52,823.60 $84.66 90.30 $ 6,440.92 20,147.52 $ 2 . 25 I $ .67 .82 1.12 .66 .62 .53 .66 .63 .78 .50 .63 .54 1.81 .50 .51 1.33 .98 .73 .65 1.12 1.12 $ 614.10 3434.60 316.30 923.88 955.74 616.93 415.86 676.94 476.13 1531.68 1614.26 356.17 846.37 250.86 656.99 661.59 183.26 883.31 808.86 629.08 44.97 $1.90 12.14 .78 2.66 2.47 1.72 1.18 1.43 1.57 5.30 3.52 1.25 4.05 .90 2.00 1.80 .53 1.76 1.75 1.83 .77 217 190 274 233. 259. 240. 235. 317. 203. 194, 307 190 140 188 220 246 232 336 309 231 38 14, 59 06 00 04 90 42 72 65 49 08 58 73 36 04 95 47 36 .46 .59 .02 .95 10 $ 15.218.19 16,901.17 16,952.50 17,324.77 15,675.32 14.715.19 18,150.71 17,996.41 14,124.88 14,327.16 20,300.80 13,745.76 12.292.28 13,944.62 14,885.70 14,528.21 15,247.69 21,604.60 19,478.03 14,220.90 3,172.26 1,061.16 $46.97 59.72 41.55 49.93 40.50 41.10 51.71 38.05 46.62 49.57 44.32 48.40 58.81 49.80 45.25 39.59 44.07 43.12 42.25 41.34 54.69 50.53 $ 2,128.46 3,556.06 7.815.49 3,620.15 2,589.35 3,037.02 8,003.14 5,040.25 5,276.81 1,897.71 4,587.75 2,742.20 3,692.59 2,677.90 2.172.49 5,234.54 7,620.64 5,520.13 5,201.58 5,878.46 1,111.03 Per Pupil $11.54 34.44 $ 2682.07 ! $2.35 | $1117.61 | $100,066.15 | $87.55 [ $26,588.44 j $23.26 $ 6.75 11.57 19.16 10.43 6.69 8.48 22.80 10.66 17.42 6.57 10.02 9.66 17.67 9.56 6.60 14.26 22.02 11.02 11.28 17.09 19.16 $ .77 | $16,897.88 [ $2.35 | $4822.56 ! $325,868.31 | $45.38 | $89,403.75 | $12.45 munities in the east we find numerous examples of school buildings that have been used for longer periods than those suggested above. It is for the community to decide how long its school buildings shall be used. As regards depreciation, the estimates given above on depreciation of equipment are especially unreliable for the simple reason that there was lacking an adequate body of data showing distributions. Furthermore, only instructional equip¬ ment generally is included under this head, equipment of buildings being included under cost of buildings. Flowever, whatever error obtains in the estimate can safely be assumed to lie in the direc¬ tion of underestimation rather than in that of overestimation. Comparison With Other Cities An analysis of costs in a given city is worth little unless accompanied by a study of corresponding data in other cities of approximately the same size and in the same section of the country. It would hardly do to compare educational costs of Peoria with those of cities on the Atlantic or Pacific sea-board or in the Gulf States. Instead, all cities estimated by the U. S. Bureau of the Census to range from 40,000 to 100,000 in population, and located within the states of Illinois, Kentucky, Indiana, Ohio, Michigan, Wisconsin, Minnesota, Iowa, Missouri, Kansas, and Nebraska, were included in the study. The data for all cities excepting Peoria were taken from reports sent to the Bureau of Education at Washington. The attempt was made to secure the information for the school- year 1915-1916. Through the kindness of the Commissioner of Education copies were secured of all reports that had been sent in. These data will appear in the Report of the Commissioner of Educa¬ tion for the year ending June 30, 1917. Where reports for last school-year were not procurable, the data used are those for the most recent year for which they were obtainable. The data for Evansville, for instance, are those for the school- year 1913-14. After the tables and diagrams had been completed, the data for 1915-16 were secured, but they arrived too late to be incorporated in the tables and diagrams. An analysis of the state¬ ment of finances for the public schools of this city, exclusive of even¬ ing* school expense, and exclusive of outlay and interest, shows a total of $394,108.58, making the cost per pupil $43.07 instead of $40.76 as in'Table III. This would place Evansville fifteenth in rank instead of twentieth as shown in the table referred to. * , . t It will be observed that there are only three cities in the list that pay more per pupil than is paid in Peoria, namely South Bend, Fort Wayne, and Davenport. South Bend pays a total of $53.54 per pupil as compared to $51.06 in the case of Peoria. But South Bend paid $2.49 more per pupil for operation, $1.69 more for main- 11 tenance, $1.75 more for auxiliary agencies, and $.51 more for miscellaneous expense per pupil than Peoria did. An analysis of details, not shown in the above table, shows that the significant items of expense for the two cities were as follows: South Bend Peoria Excess Wages of janitors. ..$31,705 $27,525 $ 4,180 Fuel ... __ 13,697 10,462 3,235 Light and Power.. _ 10,123 3,150 6,973 Water . . 2,777 2,777 Libraries .. .. 1,950 350 1,600 Playgrounds .... . 11,424 136 11,288 Pensions . .. 7,656 3,008 4,648 With reference to the comparatively large amount spent for playgrounds as an item of the school budget in South Bend, and the very small amount in the case of Peoria, it may be of interest to note that the city government expenditure for parks and play¬ grounds in these two cities shows that the difference between the costs for this item in the two cities is not as great as might be in¬ ferred from these school statistics. The city of Peoria spent $54,288, or $.78 per capita, for this purpose, while South Bend spent $18,187, or $.28 per capita. _ To the taxpayer it makes little difference as far as cost is concerned, whether the amount he pays for play¬ grounds is paid out of the city treasury or out of the treasury of the school district. The amount spent for playgrounds out of the school budget, in South Bend, namely $11,424, represents a cost of $1.50, per pupil. In the case of Fort Wayne the total cost per pupil was $53.47, only 7 cents per pupil below that of South Bend. While the total cost per pupil was $2.41 greater than in the case of Peoria, Fort Wayne spent more per pupil than Peoria as follows: operation, $1.51; maintenance, $.69; auxiliary agencies, $4.42. The item that attracts attention first of all is that of the high cost for auxiliary agencies. In the report to the Bureau of Education the cost for libraries is given as $25,142; playgrounds, $3,315; these two items, with other items under the head of promotion of health total $29,726. In the case of Davenport, the excess over Peoria is mainly due to the cost of maintenance, which shows a per pupil cost of $7.19, as compared to that of $2.35 for Peoria, showing a difference of $4.84 per pupil. Davenport paid more per pupil for repairs than any other citv in the list. The total sum paid, $46,858, divides as fol¬ lows: Insurance, $820; repair and replacement of equipment, $3,992; repair of buildings and upkeep of grounds $42,046. An examination of previous reports shows that the cost per pupil for 12 Table III. Total cost and per pupil cost of classified expenditures, exclusive of outlay, for public day schools in Peoria and twenty-six other cities ranging in population from 40,000 to 100,000, 1915-1916. CITY Akron, Ohio . Bay City, Mich. Canton, Ohio . Covington, Ky. Davenport, Iowa. Des Moines, Iowa. Duluth, Minn., 1913-14. East St. Louis, Ill. Evansville, Ind., 1913-14 (b) .. Flint, Mich. Fort Wayne, Ind. . . .'. Kalamazoo, Mich. Kansas City, Kans. Lincoln, Nebr. Peoria, Ill. Racine, Wis. Rockford, Ill. St. Joseph, Mo. Saginaw, Mich., East Side (c) Saginaw, Mich., West Side Sioux City, Iowa. South Bend, Ind. Springfield, Ill. Springfield, Ohio. Superior, Wis. Terre Haute, Ind., 1913-14.. Topeka, Kans. Wichita, Kans. Averages. Estimated Population (a) Number of : pupils in average daily- attendance ! Administration Amt. Per pupil Instruction Amt. Per pupil Operation Amt. Per pupil Maintenance Amt. Per pupil Auxiliary Agencies Amt. Per pupil % Miscellaneous Amt. Per pnpil Total, exclusive of outlay Amt. Per pupil 80,291 | 15 368 1 $21,276 1 $1.42 | $432,816 $28.16 $63,837 $4.14 $18 696 | $ 1.22 | $ 5,057 $ .33 .i $ 541,682 $35.25 46,153 5,943 6,800 1.14 191,248 32.18 33,025 5.55 21,875 3.68 200 .03 253,148 42.59 57,426 8,624 12,819 1.49 250,443 29.04 38,796 4.50 56,903 6.59 3,588 .41 $ 4,050 $ .47 366,599 42.51 55,896 4,570 8,330 1.82 147,716 32.32 19,547 ' 4.28 7,997 1.75 1,056 .23 6,401 1.40 189,991 41,58 46,537 6,516 9,256 1.42 241,597 37.08 39,615 6.08 46,858 7.19 5,486 .83 3,624 .55 346,437 33.17 97,304 16,305 26,236 1.61 621,851 38.14 135084 8.28 39,398 3.41 4,978 .31 2,274 .14 831,600 51.00 89,331 12,291 13,476 1.10 385,184 31.34 68,443 5.57 13,104 1.07 7,627 .62 984 .08 488,818 39.78 69,502 7,920 15,411 1.95 226,328 28.58 39,278 4.96 14,930 1.89 1,187 .15 2,428 .31 299,562 37.82 71 284 7 915 9 096 1 1 5 ?49 464 31 5’2 38 591 4 87 13 403 1 70 12068 1.52 322,622 40.76 49,981 7,247 13885 1.92 150,318 20.74 27,412 3.78 14,776 2.04 5,922 .82 13,756 1.90 226,069 31.19 72,423 6,769 8,631 1.28 257,227 38.00 45,500 6.73 20,575 3.04 29,726 4.40 241 .03 361,900 53.47 46 222 5,563 13,839 2.49 212,013 38.11 31,533 5.67 7,928 1.43 15,448 2.78 390 .07 281,151 50.54 94,271 12,564 32,252 2.57 380,019 30.25 67,186 5.35 52,467 4.18 11,884 .94 9,415 .75 559,716 44.56 45,515 7,764 20,093 2.59 291,358 37.53 44,101 5.68 30,183 3.89 3,981 .51 2,041 .27 391,757 50.46 70,006 8,933 | 20,544 2.30 361,546 | 40.47 46,592 5.22 |(d) 20,950 i 2.35 | 1,088 | .12 | 5.397 | .60 | 456,117 | 51.06 44,528 6,366 8,229 1.29 182,632 28.69 32,167 5.06 19,225 3.02 4,678 .74 7,917 1.24 254,848 40.03 52 337 7 624 10 094 1 32 i 238 125 31 23 55 322 7 26 17 763 2 33 6 206 .82 327,510 42.96 83,132 9,418 19,489 2.07 | 295,344 31.36 61,008 6.48 20,401 2.17 2,867 .31 857 .91 399,966 42.47 33 114 4 118 10 654 2 59 134 842 32 74 25 916 6.29 12,460 3 03 6,311 1.54 190,184 46.18 21 287 3 236 3 672 1 14 82 844 25 60 20,739 6.42 17 137 5.30 3,646 1.13 128,038 39.57 54,470 8,085 12,210 1.51 303,901 37.59 53,860 5.67 20,887 2.59 5,877 .72 3,392 .42 400,127 49.49 65,114 7,619 10,440 1.37 285,452 37.48 58,735 7.71 30.750 4.04 14,166 1.87 8,405 1.11 407,948 53.54 58,221 7,422 21,037 2.83 260,251 35.07 36,657 4.94 22 762 3.07 3,424 .46 2.818 .38 346,949 46.75 50/058 7 239 5 487 76 218 324 30.16 35,783 4.95 7,151 .99 400 .06 267,145 36 90 44,109 5,447 8,251 1.52 187,407 34.41 34,655 6.37 8,361 1.54 1,920 . .36 5,494 1.01 246,088 45.18 . | 63,529 8,485 | 19,250 2.27 | 286,700 33.79 65,850 | 7.76 29 000 3.42 15,800 1.86 950 .11 417,550 49.21 47 102 7,056 10,684 1.51 | 232,681 32.98 38,818 5.50 25,520 3.62 3,318 .47 5 418 .77 317,608 45.01 64,972 8,345 16,272 1.95 237.605 28.47 34,066 4.08 20,951 2.51 2,653 .32 . 311,920 37.37 1 1 | $1.73 1 | $32.61 I $5.69 2.97 82 .50 | 44.30 * (a) From “Financial Statistics for Cities,” 1915. U. S. Bureau of Census. (b) Explained in the text. (c) The population of Saginaw is estimated at 54,401. The City is divided into two school districts. (d) It will be observed that the cost of maintenance, according to this table, is less by $261 than the amount shown in Table II. The totals differ to the same extent. This is due to the difference between the amounts paid for insurance last year and the actual insurance cost for each building. maintenance for the'years 1910-11 to 1915-16, averages $5.34, which is unusually high for cities of this size. Four of the 17 buildings in Davenport are more than half-a-century old, and a fifth has been used for forty-nine years. Half of them have been used for more than 30 years. Eight have been enlarged or have had improve¬ ments made on them within recent years. Perhaps part of the charge for repairs ought to have been included under outlay. An item in the newspapers a few days ago reported the fact that at the recent school-election, the citizens of Davenport authorized the bonding of the district for the erection of three new buildings to be used for Junior High School purposes. One city, DesMoines, pays practically the same amount per pupil as does Peoria. DesMoines pays $3.06 more per pupil for operation and $1.06 more for maintenance. The conditions in Des Moines are very different from those of Peoria in one important respect. Peoria is compactly built. Not so with DesMoines. The population of DesMoines exceeds that of Peoria by only about 50 per cent. But DesMoines covers an area almost 6 times as great as that of Peoria. The population is scattered more. There is a proportionately larger number of buildings. That necessarily means increased cost of operation and maintenance per pupil. It would likewise mean, as far as tendency goes, increased cost per pupil for principals’ salaries. As far as Peoria is concerned, the most significant thing about Table III., however, is the high cost of instruction per pupil in Peoria as compared to that in other cities in the list. Peoria pays $40.47, which is $2.33 more than is paid by Des Moines, second in rank; $2.36 more than the cost in Kalamazoo, third in rank; $2.47 more than the cost in Fort Wayne, fourth in rank; $2.88 more than in Sioux City ; fifth in rank. 4 13 PART II. IS PEORIA PAYING MORE THAN IS NECESSARY? Per Capita Cost. The analysis above shows how much is being paid per pupil. There is nothing about such an analysis to show whether or not a given community is paying more than it can afford to pay. It Table IV. Per capita cost for expenditures of public schools, exclusive of outlay, in Peoria # and twenty-six other cities. CITY Estimated population Expenditures 1915-1916 Total Per Capita Rank Akron . 80,291 $541,682 $6.75 5 Bay City (a). 46,153 253,148 5.48 20 Canton . 57,426 366 599 6.39 9 Covington . 55,896 189 991 3.40 28 Davenport . 46,537 346,437 7.44 3 Des Moines . 97,304 831,600 8.55 2 Duluth (b). 89,331 488,818 5.47 21 East St. Louis. 69,502 299,562 4.31 27 Evansville . 71,284 394,109 5.53 19 Flint . 49,981 226,069 4.52 26 Fort Wayne.’. 72,423 361 900 5.00 23 Kalamazoo . 46,222 281,151 6.08 12 Kansas City, Kans. 94,271 559,716 5.94 15 Lincoln . 45,515 391,757 8.61 1 Peoria . 70,006 456,174 6.52 8 Racine . 44,528 254,848 5.72 17 Rockford . 52,337 327,510 6.26 11 St. Joseph . 83,132 399,966 4.81 24 Saginaw, East Side. 33,114 190,184 5.74 16 Saginaw, West Side. ! 21,287 128,038 6.01 13 Sioux City . 54,470 400,127 7.35 4 South Bend . I 65,114 407,948 6.27 10 Springfield, Ill. 58,221 346,949 5.96 14 Springfield, O. 50,058 267,145' 5.34 22 Superior . 44,109 246,088 5.58 18 Terre Haute (b). 63,529 417,550 6.58 7 Topeka . 47,102 317,608 6.74 6 Wichita . 64,972 311,920 4.80 25 Average . I 5.97 (a) Statistics for 1912-13; (b) statistics for 1913-14. 14 does not show the relative burden of taxation in different com¬ munities. One way of attempting to determine this matter is by a study of the cost of education per every inhabitant. Table IV shows the per capita cost for expenditures of public schools in all of the cities studied above. The total expenses are the same as those found in Table III, excepting for Evansville, in which case the expenditures for 1915-16 are given. Peoria is eighth in rank. In Table VI in which the per capita costs are for the fiscal year 1914, Peoria ranks fifth. It would not do to infer from this that the cost was decreased during the interim of ap¬ proximately two years. The data used by the Bureau of the Census were those obtained from the books of the secretary, and because the distributions are incorrect, the ranking as to per capita cost is likewise at fault. The Work To Be Done It would not do to assume that the per capita cost is a reliable index as to the amount of wealth contributed in proportion to the needs of the schools. For some cities have a greater educational need to meet than others. The percentage of children of school age is larger in some communities than it is in others. The Census for 1910 shows, for instance, that iir Bay City the number of child¬ ren from 5-14 years of age constituted 20 per cent of the population, while Flint in the same state, shows a percentag-e of only 12.6. Peo¬ ria ranked comparatively low, with only 15.3 per cent. However, it would not do to infer that the community rank as to the work to be done by the public schools is the same as its rank according to the percentage of population that is made up of children of school age. A large percentage of such children may not be attending the public schools. Some may notvbe attending any school. The latest sources of information, which are to appear in the Report of the Commissioner of Education for the year ending Tune 30, 1917, show, for instance, that in Des Moines, 96 per cent of all chil¬ dren enrolled in any schools are enrolled in the public schools. In Covington only 57 per cent of school-enrolled children were en¬ rolled in the public schools. For Peoria the percentage was 83.5. In view of the fact that the reported number of pupils attending parochial and private schools is generally based on nothing more than an estimate it was thought advisable not to make use of these data in this study. • • # * .'V < . s* , It is very apparent from a consideration of these facts that the cost per capita is no reliable index as to how much money is con¬ tributed by the community in proportion to the educational needs of the community. A given per capita cost for educating 18 per cent of the total population, for instance, would not be doing as 15 Des Moines ICO •<* »co ICO oo 04 05 t- o ac rH t- CO ■'t Tf< m Xl op £ 9 H >> 4-> ■+H 4-> O rH 0) H d rH is CC rH o -M S M I? o ■vj 4-> Tfj rH • rH OP d o rH rH CD , - 4 -* d X •»i d +-> 5 fcfl d inaw, rH o • rH 3 o N d rH d o hH rH 3> -M 02 r-H • rH > XI d CD XI o City r^j d £ -M ingtoi 'So d Cu /■H d rH *3 K- r-q i d *£j bC rv d XI d K*a rH > « d o w • rH o • rH d d d d a Cl, ca d d o d ►> -M d O o m H 02 rH r_ rH 02 HH »H r*\ r . ri Ui fe Ch Zfl GC. 02 w 02 a w 02 rsH rH r HH O 1 7 Diagram II.—Pcrcentum that the number of pupils in average daily attendance in the public schools is of the total population, Peoria and twenty-six other cities. much per pupil as the same contribution would be doing if it had to serve only 12 per cent of the whole population. Akron has 19.1 per cent of its total population in average daily attendance in the public schools, as compared to 9.3 per cent for Fort Wayne. Akron pays $6.75 per capita, Fort Wayne pays $5.00 per capita. But because of its large percentage of school-attending children Akron pays only $35.25 per pupil, while Fort Wayne pays $53.47 per pupil. Diagram II. shows the percentage of the whole population that is reported in average daily attendance in the public schools. This will serve as a fairly reliable index of the relative burden borne by the public schools of the respective communities. The Community’s Ability To Pay To determine the community’s ability to pay one needs to con¬ sider the wealth of the community in proportion to the population. Diagram III. shows the wealth per capita of the different cities studied. The data are somewhat misleading, however, in that the wealth on the basis of which the wealth per capita is computed, is that of the school district, while the population is that of the city. In most of the cities in the list the boundaries of the school district do not coincide with those of the city. But even so, the per capita wealth, thus computed, is a fairly reliable index of the commun¬ ity’s ability to support its schools. It is not so true an index, how¬ ever, of the ability of the community to pay for the support of the schools in proportion to the number of children attending the same. Wealth Per Pupil Probably the most reliable index of the community’s ability to pay in proportion to the educational needs that have to be met is to be found in the amount of wealth for every pupil in regular attendance. This is shown in Table V. and in Diagram TV. The wealth per pupil shows the community’s capacity to pay for .each pupil. Table III. and Diagram V. show the amount actually paid for each pupil. A comparison of Diagrams IV. and V. gives some idea of what each city is doing in proportion to its ability to do. Peoria, for instance, is only twelfth in rank as to ability to pay for each pupil, while it is fourth in rank as to the amount actually paid per pupil, indicating that it is making a greater sacrifice than most of the cities in the group. Contribution In Proportion To Ability To determine what contribution each city is making for every pupil in proportion to its ability it is necessary to compare the cost per pupil with the wealth per pupil. Table V. shows what percen¬ ts CO H rH rH C 0 to to tH O rH b- CO rH 04 O io CO 03 CO O t- o h 04 CO CO CO lO 00 03 GO 04 rH 00 t- b- to O io to 03 04 CO K 3 o> 04 O 03 CO CO 04 o 04 co H 04 > cd r-H 03 a p CP a o a r-H o CP a o -M a a •rH 5' 3 £ S £ -M ta be _a cd CP a > 03 a s 02 o o N CS s a a o- o 03 03 •rH SC >5 l-H Tfl cd o 4-> •rH r d h 4-> P CP o r—H CP cd -M • rH r-H C/2 cd cd +j • rH cd tJD £ a hh fa o •hH K* - C/2 C/2 rH a a O X cj fl cd CP % •rH rH a •rH bo a CZ2 rH rH CP H p o •rH m cd > fa -a a fa -4-3 43 be ¥* a m • rH O a a -4-3 -4-> ’> o "So a Tfl cd *2 a o X/l fa fa fa 19 $500 $1000 $1500 $2000 $2500 Diagram III.—Wealth per capita, Peoria and twenty-six other cities. t- O a O CO 1a CD C 5 a 0 CO CD CO O a CO IO rH rt< 0 05 CD CD CD ia O TP ■H CO do CD 0' rj! a Q 'O a a K a o 02 a © o s +-> « b£ © c 5 •rH Cw o u a M a O r-l •ph o >.v ^ cd T 1 £d •pH rH a 02 c cd n * < •1—i P Cd cd +-> c 0 C /3 >> O a a • pH 1—1 cd 73 0 r w Cd P rH 0 > 0 • rH K _ cd Ph K H ? o a a o> ta a 02 02 4 -> !» a W tc a 02 a co o 02 co a a CO a Q 6 i6 -p It IO w lO to LO to HP Hp HP HP ' -p HP o CO 05 rH t- GO CO CO 00 In¬ <01 t- o IO o to 05 IO IO Hp IO 1- © I — to CO CO 05 <01 rH HP oi ci oi oi rH o o 05 05 fc— i2 CO IO rH HP rp hp HP HP hP HP HP CO CO eo CO CO CO CO o> cz m — H-» P 'O rrt rr Cw rtj a cp of) p 5 rH rH 02 02 ^H o - r-| PH a © 02 £ o a 02 rH H-> Or 1 4-> •M £ 4-> oe o • rH r ' &2 /H Ct) r> © cb 02 P rH «M r^J W c 4-< .2 JZ2 P 01 •rH -M P a +-> o O 01 03 o r—H ’be C/2 >• o P cS -M ©• K" P P CS P •ejj K PQ o ZTl U w « Q Tfl a P -4—* •rH 03 w 0> £ £ P a •H to P 05 p P tn o H 03 EH 73 03 a I o M 3=5 03 03 Q a f“H O 03 a • rH fa cj •rH rH o O) Ph 03 cp bO a fH a 05 03 73 •rH OQ 4J 72 cj w £ cj a •rH 6*i co 05 O •rH 72 r-H p •rH P o >> 4-> o cj o -a 70 a to cj p P 03 O' 72 tt P £h o •rH rH 03 70 Sh O 0-1 P •rH t> 72 fl p o +J 5 •rH •a o a •rH 03

p •rH P o >> P £ o a p 03 o 4-> to fl •rH 72 a QJ a r* a 03 Cj p H > o Cj cj Cj > o fa c o > p •rH Cj a P fa P o w fa fa < H 02 05 fa O £ « 05 fa Q u P -t-> p r-H P Q 23 .200 .400 .600 .800 1.000 Diagram VI.—Per centum/ of wealth per pupil that is actually contributed per pupil, Peoria and twenty-seven other city school-systems. the case of Illinois cities, for instance, the basis of assessment is 33 1/3 per cent. Hence, the estimated real wealth is equal to three times the assessed valuation. • It will be noted that of the three cities paying more per pupil than Peoria, pamely South Bend, Fort \\ ayne, and Davenport not one makes a sacrifice comparable to that of Peoria. South Bend with a greater per capita wealth than Peoria has a smaller number of pupils, namely 11.7 per cent of its population, as compared to 12.8 per cent for Peoria. As a result, in wealth per pupil South Bend ranks fourth, being surpassed only by Duluth, Fort Wayne and Davenport. So, even though South Bend pays considerably more per pupil than Peoria, her sacrifice is considerably less, for the cost per pupil is only .544 per cent of the wealth per pupil as compared to .631 per cent for Peoria. This is simply another way of saying that in South Bend the tax on every $1,000, of the esti¬ mated real wealth of the community is $5.44, while in Peoria it is $6.31. Fort Wayne, with a greater wealth per capita than Peoria, has only 9.3 per cent of her population in average daily attendance in the public schools, as compared to 12.8 per cent for Peoria. As a result her wealth per pupil is almost 50 per cent greater than that of Peoria. With reference to wealth per pupil Fort Wayne r^nks second, while Peoria ranks twelfth. While Fort Wayne spends more per pupil than Peoria, she spends far less in propor¬ tion to her wealth. Her contribution per pupil is .451 per cent of her wealth per pupil, as compared to .631 for Peoria. Davenport, the third city paying more per pupil than Peoria, is second in'the list as regards wealth per capita. The percentage of pupils in aver¬ age daily attendance is about average. This leaves her ranking third with ■ reference to wealth per pupil. Her contribution per pupil is 45 per cent of the wealth per pupil. There are seven cities in the last that are making greater sac¬ rifices than Peoria, namely: Bay City, Flint, Saginaw West Side, Sioux City, Terre Haute, Des Moines, and Lincoln. Bay City with least wealth per capita and least wealth per pupil, pays $42.59 per pupil as compared to Duluth, the wealthiest in the group, which pays $39.78. Sioux City, ranking second as to sacrifice made, has a low per capita wealth, but has a comparatively large number of children attending school, leaving her per pupil wealth small—in fact, only fourth from the lowest. Des Moines, with 16.8 per cent of her population in school, has a fairly large wealth per capita, but her wealth per pupil is small, while in cost per pupil she is fifth in rank. If the three cities paying more per pupil than Peoria had made 24 sacrifices in proportion to that made by Peoria they would have paid as follows: South Bend, .631 per cent of $9,841, or $62.0967 per pupil, or a total of $473,115 for 7,619 pupils, instead of $407,948. Fort Wayne, .631 per cent of $11,860, or $74.8366 per pupil, or a total of $506,569 for 6,769 pupils, instead of $361,900. Davenport, .631 per cent of $11,824, or $74.6094 per pupil, or a total of $486,155 for 6,516 pupils, instead of $346,437. Expenditures For Schools And For Other Purposes In discussing the question of the ability of the community to contribute for the support of its public schools one other important factor needs to be considered, namely that of taxation for other purposes. Table VI. shows the per capita cost for the support of the public schools as compared to the per capita cost for other city expenditures. Under the head of expenditures for general depart¬ ments of city government are included general expenses, cost of police department, fire department, cost of sanitation, construction and care of highways, and all other expenditures of the city govern¬ ment excepting interest on indebtedness, and outlay. It will be observed that the per capita costs for school purposes are generally lower than those in Table IV. They are based on expenditures for the fiscal year 1914, thus including expenditures for the last six' months of the school year 1913-14 and the first four months of the school year 1914-15. Peoria ranks twenty-fourth in the list as to the percentage that the expenditures' for schools are of the total expenditures. How Much Ought To Be Spent For School Purposes? The question as to how much ought to be spent for school purposes depends on a variety of factors. In the first place the educational needs of the community, represented by the relative number of pupils, ought to be considered ; in the second place the community means, represented by the wealth per pupil. A wealthy community can afford to pay more for the schooling of its children than can a poorer community. To say that a given city should pay as much per pupil as the average for .a given group of cities is to ignore both of the above mentioned factors. Probably the average cost per pupil is lower than it ought to be, for a large majority of the cities paying less than the average per pupil are below the av¬ erage in wealth per pupil. In other words, were they wealthier they could afford to pay more per pupil and probably would do so. Perhaps it is a fair assumption that communities that are above the average in wealth per pupil are paying as much per pupil as is necessary. The average cost per pupil in all cities with as great 25 a wealth per pupil as Peoria was $45.89. Had Peoria spent $45.89, per pupil, the total cost would have been $409,935.37. In other words, if Peoria had spent as much per pupil as the average for the cities having a wealth per pupil equal to or greater than her own, her school bill would have been $46,181.56 less than it was. Perhaps a still fairer test to apply would be the average per cent that the cost per pupil is of the wealth per pupil in the twenty Table VI. Per capita cost for school purposes compared to per capita cost for total expendi tures of city government, exclusive of outlay and interest (a) CITY Per capita cost of expenditures for public schools Per capita cost of expenses of general depart¬ ments of city government, ex¬ penses of schools included Per cent, that the school per cap. cost is of the total per capita cost Rank as to the per cent, that the per cap. cost for schools is of the per cap. cost for all department expenditures Akron . $6.37 $13.42 47.5 10 Bay City. 4.69 9.52 49.3 5 Canton . 4.68 9.72 48.1 8 Covington . 3.36 11.17 30.1 27 Davenport . 7.22 15.65 46.1 12 l)es Moines . 7.62 15.78 48.3 7 Duluth . 5.40 13.90 38.8 25 East St. Louis. .. . 3.45 9.82 35.1 26 Evansville . 4.45 10.22 43.5 16 Flint . 3.86 8.34 46.3 11 Fort Wayne . 4.21 10.58 39.8 23 Kalamazoo . 5.63 11.01 51.1 2 Kansas City, Kans. 4.83 10.56 45.8 13 Lincoln . 5.60 10.84 51.7 1 Peoria . 5.76 14.74 39.1 24 Racine . 5.35 12.46 42.9 18 Rockford . 5.05 11.53 43.8 15 St. Joseph . 4.52 10.96 41.2 20 Saginaw . 5.24 12.08 43.4 17 Sioux City . 6.46 13.01 49.7 4 South Bend . 4.57 9.40 48.6 6 Springfield, Ill... . 4.99 11.84 42.1 19 Springfield, O. 4.39 10.91 . 40.2 22 Superior . 5.72 14.04 40.9 21 Terre Haute . 5.11 11.51 44.4 14 Topeka . 5.74 11.23 51.1 3 Wichita . 4.34 9.06 47.9 9 Averages .... 5.13 11.60 44.3 (a) From “Financial Statistics for Cities,” 1915, U. S. Bureau of the Census. 26 / eight school systems under consideration. Table V. shows this average to be .577 per cent. Had Peoria spent .577 per cent of her wealth per pupil, the total cost would have been $416,779.83. That is to say, had Peoria made a sacrifice equal to that of the average for all the cities in the group, the running expenses for her schools would have been $39,337.10 less than they were. Income Limited By Law But Peoria is confronted by a “condition, not a theory’’. It is not so much a question as to how much she ought to spend for her schools in comparison to what other cities are spending. A far more practical problem needs to be solved, namely this: will her in¬ come enable her to maintain her schools next year and thereafter on the present basis? Section 189 of the general school law of Illi¬ nois prescribes that the levy on the assessed valuation of a school district shall not exceed one and one-half per cent for educational, and one and one-half per cent for building purposes. The same sec¬ tion provides that the board may be authorized by the electors of the district to levy up to 2 per cent for the educational fund, provided that the levy for both purposes shall not exceed 3 per cent. The electors of tlie school district of Peoria a few years ago authorized the Board of School Inspectors to levy up to one and three-fourths per cent for educational purposes. Before this authorization the Board found it necessary to draw on the building fund for educa¬ tional purposes, as the educational fund was not adequate to the de¬ mands made upon it. For instance, two years ago janitors’ wages to the amount of $26,747.75 were paid from the building fund, although they may not, under the law, be paid from this fund. Last year at least $5,861.38 of the $9,348.83 expended for furnishings ought to have been taken from the educational fund. Pianos, organs and movable furniture ought to be paid for from the educational fund, not from the building fund. Probable Income For Educational Fund, 1917-18 The assessed valuation of the school district of Peoria on which a levy of one and three-fourths per cent may be made for the next school year is $24,590,150. That would amount to $430,327.63. From this there needs to be deducted three per cent, namely two per cent for commission, and an allowance of one per cent to cover loss of taxes not collected. This would leave a balance, available for the educational fund, of $417,217.80. State taxes will probably amount to $35,000; rents, $5,800; interest on funds, $2,000; tuition, $1,500, making a total of $461,717.80. 27 Probable Expenditures This year’s appropriation for the educational fund was $460,- 839.18. The indications are that there will be little, if any, balance left on hand at the end of the school year. The increases in sal¬ aries automatically arising through the operation of the adopted schedule will amount to $14,030.00 next year. Other expenditures will probably amount to at least $11,000 more than this year. This is on the assumption that coal will cost as much next year as it did this, and that as much fuel will be needed, that the cost of light and power will be equal to that of this year, and after making a conservative estimate that different classes of supplies will cost from ten to hftv per cent more next year. It likewise assumes the need of a vigilant economy. This would give a total of $485,869.18 as the estimate for next year's expenditures from the educational fund. This amount exceeds that of the estimated income for edu¬ cational purposes by $24,151.38. 28 sO O' hH in on n c in 3 O in O o a 3 n. ft 4> a T3 C C8 w C/3 o o "« 4-1 o H o a ft ft II I ^ I ft 4> X 3X1 a; ~ a c 03 r O - in •x rXi X 3 •—* ^ (O ft*” ft 3 ft ft U ft t/5 X o o X 4-1 M — _ * no no qi 4 —T o”td 4 —”t-Tno ncTon o'rd cm” o”4—i <—Tcm 00 1 o’ xf” cm" co”u-f © 00 ” id o' cm” rd ^CMO't^NOOM'timc-HOOOUOCO'OO'OOOOOOMD-HCOOOf'XCi 7X < CM ’— 1 CM VO co CM CM ’— 1 CM CM co CM CO »— 1 CM CM 4 -h co CM CM CM --ft CM CM pm C/7‘ ^ 4 —iCMt^CM'XJON'^'—i < Ot^OOLoO'OOONO'0 qo *o^\qqN on X d l; V 4 / T ^ C, 5 ^ ^ T-H 3 Xi 03 G X nS O uu ft o' a. s f >• i co 4-H ON o J c 8 CO T—H On —i cu” -ft X cn i/i r-* crj > o G o3 u O 4-> T—< u C/3 03 f—' o3 cu JO OQ d) • 4—< CO -r 33 O -JH o G ® OJ 'O ft o ' — -X u o -G a cu w O V) o3 w in » c .tj cu U PQ ’"O 2 t l~l X ■on bfl' co ON CU G X-C x G 29 . bn , X* 03 ^ cn b£ x cn ft a ^ cn co m w .2 o c3 §K ft cu x” co CX|” xj” NO* no’ co” co” xf” co” 4 -h” n0” no \Q \Q u“T co” ' CO¬ ON NO 1 -^ CM > £ -C D 3 rt 3 *3 < cl) CMCNIx(MNrHON(Oi04tiOOftNCNOiOOOCOcONCOOOiONOx NiOr- iCMOnOx 0\xTfrH00OC00\ , tON0'XN0'-1 co 0 NO xf- 00 CM co 4 -h rx) 4 -h 4-h lo co 4 -h CX) ^h CM 4 -H co CM CM 4—1 rxi Cv| 4 —' CXJ CM CN] 4-h ,— 1 CM »—1 CM 60- 4 —« a -S C H J ies and enses ncipals Per Pupil r^ooNOi^t^cxioot^oo hONIONOnMO CM » 00 CM NO ON 10 00 4 — 1 co NO On NO io cdidcoxfcdcMcocd O 3 i-< OOOCONNONOON NOONOcoM-KO no xf on NO O no O CM O u iS ^ ft G NOOOONxTNOxOO no ft OO (O 0 NO OO NO MOuocoOCMO'tN | •W r J) G & i bn ! 2 ! v r* < L- O Of ■4—* c n O U ci PART III. WHAT OUGHT TO BE DONE? Increase Income or Reduce Expenditures Either some means must be found for increasing the income or the expenditures must be reduced. Bills now pending before the State Legislature may possibly provide a larger income from tuition than can be figured on in the absence of such legislation. As long* as parents are obliged to pay the tuition the income from this source is not apt to exceed the estimate given above. One other conceivable way of securing an increase in the income will be by asking the electors of the district to allow the Board to go beyond the one and three-fourths per cent now permitted. But at a time when taxpayers are groaning under the high cost of living, they could hardly be expected to vote for an increase of the taxing burden of which they were complaining even before the present advance in prices. Hence, expenditures must be re¬ duced by at least $24,000.00. Where can the reduction be made without reducing the efficiency of the school system? High Cost of Instruction Table III. showed that while Peoria ranked fourth as to the total cost per pupil, the cost per pupil for instruction was greater in Peoria than in any of the other systems, greater by $2.33 than that of the city second in rank. Peoria ranks fourth as to salaries and expenses of supervisors, third as to salaries and expenses of principals, first as to salaries of teachers. In the table referred to special schools are included under the head of elementary schools and industrial schools under secondary schools. Tables VIII and IX shows costs for elementary schools and for secondary schools. Unfortunately the reports of some of the cities in the list did not show distributions, merely lumping the expendi¬ tures for both classes of schools as shown in Table VII. It will be observed that Peoria ranks first as to total cost per pupil and as to cost of instruction per pupil in the elementary schools. The cost per pupil for teachers’ salaries in Peoria was $29.01 in the elementary schools, $1.28 more than in the case of Des Moines, which city ranks second. Peoria’s rank as to cost per pupil for teachers’ salaries in the secondary schools is third; as to total cost per pupil it is second. 30 / Teachers’ Salaries High cost of instruction may be due either to high salaries for teachers, or to a large number of teachers in proportion to the num¬ ber of pupils, or to a combination of both of these factors. The attempt was made to secure the salary schedules obtaining in the twenty-eight school systems under consideration, but it was im¬ possible to secure the same from more than a few cities. This made a real study of the salary situation impossible. Hence a dif¬ ferent expedient had to be resorted to. Table X, shows the num¬ ber of pupils per teacher, and the average salaries paid, in the ele¬ mentary schools, and Table XI, corresponding data for the secon¬ dary schools of the twenty-eight schools systems under consider¬ ation. Peoria ranks fourth as to small classes, and third as to salaries paid, in the elementary schools. In other words, the sal¬ aries are comparatively high, and at the same time the number of teachers in proportion to the number of pupils is large. The very small number of pupils per teacher and the small average salary in the elementary schools of Davenport indicates that cadet teachers are included. For the minimum salary in the grades at Daven¬ port is $600.00 per year, while the maximum is $850.00. The num¬ ber of pupils per teacher in the secondary schools of Peoria is smaller than in any one of the other cities. At the same time Peoria ranks sixth as to salaries paid. It is evident from an analysis of the above tables and of Dia¬ grams VII. and VIII., showing the number of pupils per teacher in the elementary schools and the secondary schools, that classes ^are very much smaller in the schools of Peoria than they are in most other cities.* There is no valid reason for assuming that classes *The excessively large number of pupils per teacher in the case of Evansville is evidently incorrect, although based on data pub¬ lished in the Report of the Commissioner of Education for 1914. The average daily attendance is there reported as 1378 while the enrollment is reported as 1045. Presumably these two figures need to be transposed. On this assumption the number of pupils per teacher was 23.8 instead of 31.3. Point A in Diagram VIII. indicates this presumably correct number. This would place Evansville in rank between Flint and DesMoines. If the above assumption is correct the costs per pupil for Evansville in Table III. need to be re¬ vised. The average daily attendance for all schools was probably 7582 instead of 7915 as given in the Report of the Commissioner of Education. If so, the cost per pupil was $42.55 instead of $40.76 as shown in Table III. 31 > 4) X cd H g o cu 0- X c aj w g cs ■©£ g 4 ■a a •o c c o c • — . - vO X '— 1 O 2 o . J3 VO o — x ON g cs 4H c 4 £ 4 4 D c o 4H 4 X 4 g 0) _c "3 C a X O o u 4 a ■a c « *— x O o "3 *— o H o e- c o-a g o c o ai G C l* U) n ^ C a x ^ £■ 5 c. 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EP TP OP H-* a-> — 7 -! ■ort as y be be*r 5 S-S.S.S S £ S.2 aS aS v .TP flj rC a.y o V> -d y ^ d u as as .M o aa3. lu r ( J> ^pp3Ummmrn(7ic^cocr!cocr)cnHH!> o CO 00 vo «e- CU a 1m 03 a X X O o 03 be aS Sm 03 > < X a! VO i vn Ov a ;p a Sm 03 Oh X O u as 33 Table X. Number of pupils per teacher, and average salaries paid to teachers in the elemen- tary schools of Peoria and twenty-five other cities, 1915-1916. CITY Number of teachers in elemen¬ tary schools Average daily attendance Number of pupils per teacher in elemen¬ tary schools Salaries Average salaries Akron . 371 13,312 35.9 $254,649 $686.39 Bay City. Canton. 227 7,507 33.0 145,397 640.52 Covington . 140 4,070 29.1 98,578 704.13 Davenport . 249 5,609 22.5 151,231 607.35 Des Moines . 462 13 426 29.1 372,280 805.80 Duluth (1912-13).. 349 10,130 29.0 229,546 657.72 East St. Louis_ 216 7,144 33.1 155,374 719.32 Evansville (’13-14) 247 6,537 26.4 157,861 639.11 Flint . 231 6,521 28.2 113,934 493.22 Fort Wayne . 238 5,949 25.0 161,204 677.33 Kalamazoo . (a)188 4,713 25.1 124,323 661.29 Kansas City. 342 10 916 31.9 Lincoln . 249 6,597 26.5 i 76,597 709.22 Peoria . 304 7 790 25.6*, . 225,963 743.30, Racine . 178 5,587 31.4 119,178 669.54 Rockford . 220 6,211 28.2 150,802 685.46 St. Joseph . 310 8,121 26.2 202,956 654.70 Saginaw, East Side (1914-15) . 113 3,378 29.9 66,121 585.14 Saginaw, West Sidel 77 2,868 37.2 38,066 494.37 Sioux City. 242 6,886 28.4 158,579 655.29 South Bend . 259 6,662 25.7 (b) 183 956 710.25 Springfield, Ill. (1914-15) . 221 6,433 29.1 164,253 743.23 Springfield, O. 193 6,267 32.4 130,028 676.86 Superior (1914-15) 174 5,098 29.3 116,272 668.23 Terre Haute . 296 8,276 28.0 200.000 | 754.72 Topeka . 190 5,696 30.0 132,876 699.35 Wichita . 233 7,090 30.4 165,747 t 7 711.36 Averages. 1 | 29.1 | 674.72 (a) Teachers in elementary schools, 173; in secondary schools, 34; elementary and secondary, 30. (b) $183,956 for salaries of elementary teachers includes $7,587 for sum¬ mer school, and $8,197 for institute fees. 34 b © r-l CD t- M m 0) 4-> a o p a a •rH o M S-l a XJ1 S-( ba ci Cj Oa a a ac a M m O H Z/2 35 Diagram VII.—Number of pupils per teacher in the elementary schools of Peoria and twenty-five other cities. (Bay City omitted, as data for recent years were not available.) Table XI \ Number of pupils per teacher, and average salaries paid to teachers in the secon¬ dary schools of Peoria, and twenty-five other cities, 1915-1916. CITY Number of teachers in secondary schools % Average daily attend¬ ance Number of pupils per teacher in secondary schools Salaries Average salaries Akron . 111 2056 18.5 $117,500 $1058.56 Bay City. Canton . 42 1117 26.6 54,436 1296.10 Covington . 22 500 22.7 23.651 1075.05 Davenport . 48 907 18.9 46,557 969.94 Des Moines. 119 2879 24.2 127,757 1073.59 Duluth (T2-T3)... 63 1322 22.0 69,147 1097.57 East St. Louis.... 37 776 21.0 38 276 1034.49 Evansville (T3-T4) 44 1378 31.3 57,686 1311.05 Flint . 31 727 23.5 21,672 699.10 Fort Wayne. 45 820 18.2 54,008 1200.18 Kalamazoo .1(a) 49 850 | 17.3 ] 55,669 1136.10 Kansas City. 73 1648 22 6 Lincoln . 61 1167 19.1 . 57,001 934.44 Peoria .. 67 1143 17. W * 73,536 1097.55_ Racine . 34 779 22.9 30,232 889.18 Rockford . 62 1413 22.8 55,262 891.32 St. Joseph. 68 1297 19.1 62,481 918.84 Saganaw, East Side] (T4-T5) . 1 43 735 17.1 27,950 650.00 Saginaw, West Side 15 368 24.5 22,562 902.48 Sioux City. 60 1199 20.0 54,865 914.42 South Bend. 49 957 19.5 (b) 53 275 1087.24 Springfield, Ill. (T4-T5) . 41 796 19.4 43,784 1067.90 Springfield. O . 37 972 26.2 40,450 1093.24 Superior (T4-T5).. 41 882 21.5 38,181 931.24 Terre Haute. 65 1337 20.6 46,400 928.00 Topeka . 54 1360 25.2 52,821 978.17 Wichita . | 56 | 1256 22.4 55,746 995.46 Averages . r . 21.6 | $1008.89 (a) Teachers in elementary schools, 173; in secondary schools, 34; elementary and secondarj^ 30. (b) $53,275 for salaries of secondary school teachers includes $2,818 for summer school and $3,079 for institute fees. 36 © t> OS CO ^ b- GO b ri rl IQ CS 00 GO rH tH lO O ■ co o ID © rH CO 1- tf> 05 ID CI id (M CI CO CO d> d 05 05 O d rH rH ci ci ci ci ci ci 05 rH rH id co CO rH rH rH i—1 rH CI Cl CI CI ci . VI CI CI CI CI CI CI CI CI CI CO 02 02 s 2 55 w 55 -4-> |—| •pH P 4- 1 . in C3 0) HH rr+ > 4-> •rH 4-> P d HH fa fa p d 4-> 4-> •rH a p 0 CO 72 02 P •rH £ d rH 02 02 a d d P £ rH Ph rH O 72 p rH

to rH O 0) O £ d d cp OX) P d •rH p •rH c d P o r-( rH o> +-> ^p •rH rP 01 •rH «H Js) d .9 fa 02 0 -4-j 72 P o o H . HH CX) P 5l r— I P w rH o fa rH MS K* d Q fa 02 a •rH rH Ch m P o m r- 1 O • rH m U 02 H d fa a r-. 02 p n O •rH P d fa K* O O O O « *0 d W p s in fa 37 Diagram VIII.—Number of pupils per teacher in the secondary schools of Peoria and twenty-five other cities. (Bay City omitted, as data for recent years were not available.) must be as small, on the average, as they are in Peoria in order that good teaching may be done. W here provision is made in the form of a special school to take care of particularly difficult cases, from twenty- eight to thirty pupils per teacher on the average is not excessive. Of course the attempt to ke< p the average number of pupils per teacher up to some such stand.-rd will do injury to the schools un¬ less it is accompanied by the policy of fixing a maximum number of pupils per teacher. At any rate if the teachers of any city are anxious to have salaries equal to the highest paid in other cities they cannot reasonably expect to have the smallest classes also. Dia¬ gram V1L shows that Davenport, Fort Wayne, and Kalamazoo are the only cities in which the number of pupils per teacher in the grades is smaller than it is in Peoria. But Davenport ranks twenty- third, Fort Wa lie thirteenth, Kalamazoo seventeenth, while Peoria ranks third as to average salaries. In the case of high schools there is reason to believe that an average of twenty to twenty-two pupils per teacher is not exces¬ sive, provided that the administrative policy seeks intelligently to equalize the burdens of the different members of the teaching staff. A detailed analysis of the number of pupils per teacher in the two secondary schools of Peoria last year and during the current school year shows something not revealed by the tables. While the av¬ erage for the two schools was 17.06 it was 16.5 for the Manual Training High School and 17.7 for the Peoria High School. For the first semester of the present school year the average number for the Manual Training High School was 14, while for the new Peoria Pligh School it was 20.7. Even the last comparatively high figures, as measured by local standards, is considerably below the average for the twenty-seven cities, namely 21.6. Principals’ Salaries There are three cities paying more per pupil for salaries of elementary school principals than in Peoria, namely Sioux City, To¬ peka, and Springfield, O. Sioux City, with seven-eighths as many pupils as Peoria, has twenty-four elementary school buildings as compared to twenty for Peoria. This is evidently due to the fact that Sioux City is spread over an extensive area, nearly five times as large as that of Peoria. While Sioux City pays lower princi¬ pals’ salaries than Peoria, yet the cost per pupil is higher, due to the comparatively small number of pupils per school. Topeka, with not quite three-fourths as lany pupils, has twenty-two elementary school buildings. Althougl principals’ salaries are lower in Peo¬ ria the cost per pupil is higher. Springfield, O., with four-fifths as many pupils as Peoria, has 21 buildings. 38 Table XII. Number of supervisors, assistant supervisors, special teachers, salary cost, 1916-1917. 1 CITY No. Art Salaries Music No. Salaries / Physical training: No. Salaries Manual training: No. Salaries Sewing’ No. Salaries Cooking No. Salaries Penmanship No. Salaries Primary supervisor / No. Salaries Other subjects or depart¬ ments No. Salaries No. Total Salaries Rank as to total cost Akron 2 $2,600 2 $3,000 4 $ 5 600 23 14 a v C11 v 1 Lm! 1 1 4 2 3 1 13 •••*••* J-Jcij CU) . t q ti f rt n X ? 2,000 1 050 X 2 2,000 1 230 X nr « 88 000 Ld 4 $4 700 7 $5 750 23 22,450 11 C ovi n afon 1 1 1 $1,000 1,600 o 3 vDUjUUU 3,600 5,200 i 1 750 • j 1 900 1 $1,050 4 $2,450 13 12,050 18 X/ VJ V Lvll • • • • • t •• • •• • •• Davenport . 1 1 jV J V 1,500 1 JL y \J 900 1 *4 *3 3,150 *1 1,200 *1 950 1 $1,700 ' *1 1,500 14 16,200 15 D e s AT o i n e s 4 4 200 3 3 875 7 8 300 23 $21,660 3 3,650 40 41,685 6 Tlnlnth M Q1 ? Ill 1 1 1 SO 1 1 100 1 1 400 6 5 700 s 13 875 14 13,225 16 i_>tLLiULii yiy llj i \j) . East St. Louis (1912-13). X 2 X y X kJ 2,200 X 2 X y X vy KJ 1,700 X 1 X yl\J\J 1,200 3 3,460 1 750 2 1,450 1 1,000 12 11,760 -4 -4 A A A 19 T7 T1 Qxri 11 1 1 600 1 1 600 1 1 750 1 2,500 1 1,800 1 1,750 6 11,000 20 _LL Vallov 111C • • . .. In'll'nt 1 1 000 1 950 2 1 850 5 3 3 1 900 16 J? III! L . Tn'nrt WavlIP . . 4,600 1 1.600 2 2,750 12,200 $5,000 1 1,600 1 1,900 • • • • 9,815 • • • • 39,465 5 T 1 n .... 7 6,112 7 6.304 6 6,611 6 9,394 6 $7,604 1 1,250 1 900 1 • • • • 2,753 • • • • 40,928 4 “P p a r 1 Q • 12 1 10,789 10.3 8,451 6 6 400 7.65 8,061 8.35 6,612 5.8 5,451 1 1,300 51.2 45,764 2 Paeirip ... 1 1,100 2 1,700 1 1,600 1 1,900 6 4.600 6 4,450 , 1 1,200 1 1,300 19 17,850 13 2 2 550 1 1,100 2 2,600 5% 6,150 5 $3 950 15 % 16 350 14 ( 101? Ill (H ) 1 675 2 1 845 1 1,680 4 3,780 4 $3,618 1 990 13 12,588 17 bt. J osepn {Ly±£-Loj v u /-- Saginaw, Hast Side . 1 1,750 1 1,550 3 3,200 9 10,600 4 2,950 3 2,450 1 725 22 23,225 10 1 800 1 950 3 2,400 2 $1,200 7 5,350 24 bagmaw, vv esc oicic. C 4 -1 1 AT ( ^ 11 \r 2 2 500 2 ‘ 2,050 2 1,000 4 3.100 3 2,750 1 3 117 2,300 1 11 10,200 27 23,900 9 South Bend . 3 3,300 1 1,500 2 2,000 3 4,295 4 3,250 i s 3.350 1 1,300 i 1,500 4 3,480 24 23,975 8 1 1 650 1 1.550 8 8,300 8 $6,810 • • • • | 18 18,310 12 bprmgneici, xii.• • Springfield O. (1912-13). 1 950 1 1(450 1 1,000 i 1,100 1 900 1 950 ? 1,450 8 7'800 22 3 (a) 2.850 3 3,000 3 9 (a) 11,900 1 4 3,800 3 1 2.625 1. 8 3,000 4 4 330 1 2 2,150 1 13 13,350 10 1(c) 96501 1 1.300 * * * * 30 31 000 6 I erre riaiiie . r j ' /i| .r ..... 9 J 2,000 i 3 i (b) 3 200 i 1,700 10 10,185 5.5 3,930 5 3.870 !.... 26.5 24 885 KJ 7 1 1,100 , 1 1,100 1 I i | 1 1 200 .!. i.... Average Cost . $2,703 $2,379 $3,560 $6,514 .... $3,050 • • • * $3,139 1 1 i 1 i i $22,137 ^Supervisors and teachers devote half or more of their time to high school teaching. -(-Combined sewing and cooking. tCombined manual training, sewing and cooking. (a) One supervisor in charge of art and manual training. I, One of the three is a special teacher of art and music in the Junior High School. (c) Does not include high school teachers.^ (d) Trainin c)Does not include nign scnooi teacnert,. f or 1916-17 arrived too late to be included above, but are as follows: Art, (1) $1170; Music, (f $6345- Sewin°' (4) $3510; Cooking, (4) $4050; Sewing and Cooking combined (1) $720; Total, (22 CCpTCo Physical Trainin S. (2) $2580; Manual On the other hand Akron, with seventy per cent more pupils than Peoria, has only nineteen elementary school principals, and although paying an average salary of $1,400, the cost per pupil for principals’ salaries in Akron is less than half of what it is in Peo¬ ria. Canton, with almost as many pupils as Peoria, has twenty ele¬ mentary school buildings, the same number found in Peoria, but only twelve pincipals. Four of her principals have charge of one building each. The other eight have charge of the remaining six¬ teen buildings. Principals’ salaries average $1,575 in Canton as compared with $1,585 in Peoria. The result is a comparative sav¬ ing of $1.55 per pupil in Canton. Furthermore, Canton is no more compactly built than Peoria. The situation in Peoria with reference to salaries of elementary school principals is unique in one respect. With one exception all of its principals were drawing salaries of either $1,450 or $1,700, eight at the former level, and eleven at the latter. The exceptional salary was $1500.00. Furthermore, size of buildings, number of teachers, or number of pupils do not seem to be determining factors. In some cases principals of schools with small enrollment are draw¬ ing higher salaries than principals of schools with larger enrollment. In one case the principal of one school gets a larger salary than the principal of another having an average daily attendance one hundred twenty per cent larger than that of the former. No other city in the group presents a similar situation or one that is even fairly comparable to this one. It would seem that here also Peoria has been more liberal than the educational needs required. Supervisors And Teachers Of Special Subjects Table XII. shows the total salary costs for supervisors and teachers of so-called special subjects. The data were secured by means of an inquiry made of the superintendents of the respective cities. Where information for the present school year was not obtainable, older data were used, taken from “The Tangible Re¬ wards of Teaching,” Bulletin No. 16, 1914, U. S. Bureau of Educa¬ tion. Supervisors, assistant supervisors, and teachers were grouped, because in many cases the facts for each separate class of instruc¬ tors were not secured. For art Peoria pays $3,639, or 50 per cent, more than any other city in the list; for music, $1,351, or 19 per cent more than any other. For physical training she pays less than three cities, but pays $2,840, or 80 per cent, more than the average. For manual training Peoria pays less than eight cities in the list, but still pays $1,547, or nearly 24 per cent, more than the average. In the case of sewing, Peoria ranks second, paying $6,612 as compared to $7,220 by DesMoines (assuming that in the case of the latter city 39 the whole amount paid for manual training, sewing, and cooking is equally divided between these three subjects). At the same time Peoria pays $3,562, or 116 per cent more than the average. For cooking, Peoria pays less than two cities, but $2,312, or nearly 74 per cent, more than the average. In the matter of total cost Peo¬ ria is outranked by only one city, namely, Kalamazoo, which pays $11,886 more than Peoria. This excess is due to the high cost of physical training in Kalamazoo, which is greater by $13,600 than the amount paid in Peoria. For all the other special subjects, Peo¬ ria pays $1,714 more than Kalamazoo. The total salary cost in Des Moines, third in rank, is $4,079 less than in that of Peoria, although DesMoines has to provide for 82 per cent more pupils. The total cost in Peoria is $23,627, or 107 per cent, more than the average. It may be urged that it is unfair to compare the cost in Peoria with the average cost for the group of cities, in view of the fact that near¬ ly three-fourths of these cities are smaller than Peoria. As a matter of fact, the average of the costs for the seven cities that are larger than Peoria, namely Akron, Des Moines, Duluth, Evansville, Fort Wayne, Kansas City, and St. Joseph, is less than the average for the twenty-seven cities in the case of all subjects listed, with the sole exception of cooking. Kindergartens In a reply to a letter of inquiry sent to the superintendents of the other twenty-seven school systems in the group answers were received from all but two: Duluth and East St. Louis. Of the twenty-five remaining systems all have kindergartens except Rock¬ ford, Saginaw (East Side), Springfield, Ill., and Wichita. In Sag¬ inaw (West Side) with three kindergartners, in South Bend, with sixteen, and in Peoria, with thirty-three, the kindergarten teachers teach in the forenoon only. In Topeka, having three directors and four assistants, one teaches both in the forenoon and afternoon. In Fort Wayne, employing twenty-two kindergartners, most teach in the forenoon only. In the remaining seventeen school systems the kindergarten teachers, or “preliminary’’ teachers as they are called in Sioux City, teach in the forenoon and afternoon. In other words, out of twenty-two cities having kindergartens, there are only three in which teaching is confined to the forenoon for all kinder¬ garten teachers. Furthermore, Peoria employs a larger number of kindergarten teachers than any other system in the list, with the exception of DesMoines and Sioux City, the former employing fifty, the latter thirty-eight. If DesMoines and Sioux City were having their kindergarten or preliminary teaching done on the basis on which it is done in Peoria, the former city would have to employ one hundred kindergartners, and the latter seventy-six. 40 C^)st Of Instruction May Safely Be Reduced At present it is impossible to tell whether any of the bills now before ih,e legislature, providing for the payment of tuition by districts, will be enacted into law. If such legislation should be ef¬ fected, it would be reasonably safe to assume that this would pro¬ vide an additional $3,000 in the w r ay of income for the educational fund. In that case the Board of School Inspectors would need to reduce the expenditures by only $21,000. In case such legisla¬ tion should not be enacted, the Board will need to reduce the ex¬ penditures from the educational fund by $24,000, or find other sources of income. What would it mean to reduce the expenditures from the edu¬ cational fund to $461,717.80, the amount representing the probable income? If to this amount be added $20,000 from the building fund for payment of maintenance expenditures, the total amount for ex¬ penditures for 1917-18 would be $481,217.80. The average daily attendance for next school-year will probably not be as great as 9600 unless the legislation referred to above should be enacted. But assuming that the attendance should reach 9600, the cost per pupil would be $50.18, which is 69 cents more than was paid in Sioux City, which city ranked eighth in cost per pupil last year. Table III. shows that nearly 80 per cent of the total expendi¬ tures are for instruction. Peoria ranked highest of all the cities in the group in the matter of cost per pupil for instruction, paying $40.47, or $2.33 more than the next highest. The significance of this difference becomes even more apparent from a look at Dia¬ gram IX. The probable cost of instruction for the present year will be $380,585, or $41.08 per pupil, which is 61 cents more per pupil than last year’s cost. If no additions are made to the super¬ visory or teaching force, next year’s cost for instruction will be about $395,695, or $41.22 per pupil. If, on the other hand, the expenditures were to be reduced by $24,000 and if this reduction should be made entirely in the cost of instruction, it would reduce the cost per pupil to $38.72, which is 58c more per pupil than was paid in Des Moines last year, which city ranked second in cost per pupil for instruction. If the atten¬ dance should be unexpectedly increased to 9700, the cost per pupil would be $38.32 which is 18 cents more than the cost in PesMoines last year. Where Make The Reduction of $24,000? As nearly 80 per cent of the total expenditures last year was incurred for instruction, and as the expenditures under other heads 41 1 - rH © © CO 00 00 t~ -T rH rH © o iq "O © © © 00 00 00 t- t- t4 I- lO "tl cc CO CO 00 CO CO CO CO' rH © 00 rH oi 00 oi © rti Hji t- © t- © CO rH iq CO CO ■4 00 oi oi oi oi oi rH rH rH CO CO © © © © © © © © © 1C © © 00 © © o> OI rH © © iq rH © t- a © © ©‘ oo" cc 00 00 LO ©■ © 00 © © OI OI OI OI Cl OI a> m ~ 02 O o o a a -M 'v £2 c 4-> 0) o N 05 c3 Vv •rH U « o ca rH o C3 W_ £ £ © r*| a bo A •rH rH 4h C3 CJ -M Cj O o o rjl • O C3 o C • rH .9 o t> 03 r~l £h w r~ 02 Of a 0Q M m a 03 a: a o> CC o S » fl a. -a © rH o «t-l ^3 o O co 4J £ cj a S •“ £