Findings from a national survey of Catholic elementary schools' finances are presented in this report. Included are extensive data based on the 1990-91 school year on financing the schools (tuition; parish subsidy; salaries of principals, teachers, and other support personnel; benefits; and finances related to preschool programs). The information is also published according to the location of the school (innercity, urban, suburban, or rural), the geographic area of the country, the size of student enrollment, and the sponsorship of the school (parish, interparochial, diocesan, or private). Questionnaires mailed to 1,196 schools yielded 609 usable returns, a response rate of approximately 51 percent, representing 8.35 percent of all Catholic elementary schools in the United States. Twenty-four tables are included in the text. The appendices contain the questionnaire, correspondence, a list of participating schools, and two summary tables--Per Pupil Cost Covered by Tuition and Fees, and Average Catholic Elementary School Lay Teachers' Salaries. (MLF)