This Analysis Brief shows how per-pupil spending varies with student poverty (as measured by the percent of students eligible for free or reduced price lunch) across elementary, middle, and high schools in Pasadena Unified School District (PUSD). The authors have carried out separate analyses that make use of the California Standardized Account Code Structure (SACS) to identify expenditure along the following three dimensions: (1) Expenditure by Revenue Source. The first analysis investigates unrestricted versus restricted (categorical) resources with an emphasis on how dollars break out according to the targeted student populations the latter are intended to support (students eligible for free or reduced price lunch, designated as English language learners, receiving special education services, low performers, etc.); (2) Expenditure by Object. The second analysis shows how per-pupil expenditures in the five following object categories varies across schools: salaries, benefits, books and supplies, and other (services, capital outlay and other outgoing); and (3) Expenditure by Function. The last analysis documents the variation across schools in per-pupil expenditures by four function categories: administration, instruction, pupil support, and miscellaneous (ancillary services, community services, plant services, and other outgoing). The majority of the demographics data (all but special education) were obtained from the California Basic Education System maintained by the California Department of Education (CDE). The special education figures and fiscal data used in these analyses were provided by the PUSD central office, the latter of which includes expenditures at the school level identified according to SACS. All analyses have been run separately at the elementary, middle and high school levels, respectively. (Contains 13 exhibits.)