An average of 33.5 percent of school district expenditures is spent on classroom teachers' compensation in Wisconsin elementary schools. The range varies from a low of 21.4 percent to a high of 45.9 percent. Financial data were analyzed from the survey responses of 110 of Wisconsin's 431 districts. The reasons for the average proportion spent on teachers and the great differences among districts are not clear. Substantial variations across districts in costs per pupil, number of pupils per classroom, and average teacher compensation each play a role, but there is no consistent pattern among them. Districts have made choices in each variable that affect the outcome, but the districts are unlikely to have considered these allocation decisions with the classroom teacher in mind. The amount spent on classroom teachers is a fundamental question for parents, citizens, and school districts. Therefore, the State Department of Public Instruction (DPI) should collect and analyze such financial data on a regular basis and develop a modified reporting form so that citizens in each district can better understand where specifically money is spent and why the relative expenditures in a given district vary from those of other districts. Two case studies illustrate the detailed expenditure differences between Shorewood, a suburban Milwaukee district, and Fall River, a small rural district. Statistical data are included on one map, three graphs, and nine tables. Technical notes on the survey instrument and data collection, a copy of the survey questionnaire, and a list of 13 references are appended. (FMW)