This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2015.1 Specifically, this report includes findings for the following types of school district finance data: (1) Current expenditure totals and current expenditure per pupil amounts by state and for the 100 largest LEAs; (2) Federal, state, and local revenues for the 100 largest LEAs; (3) Median revenues per pupil and median current expenditures per pupil by geographic region and locale; (4) Current expenditure totals and current expenditure per pupil amounts by function and object, by state and for the two largest LEAs in each state; (5) Federal revenues by program and local revenues by source, by state; (6) Revenues per pupil by poverty quartile and state; and (7) Capital outlay expenditures by state. The source for the data and findings included in this report is the FY 15 School District Finance Survey (F-33) provisional data file (version 1a). Provisional F-33 data have been subject to at least two rounds of extensive data review and editing. NCES releases provisional data in an effort to provide earlier access to the data. Revisions submitted after the provisional data file has been completed and released are incorporated in the final file for each respective fiscal year. The final files are released at the same time provisional data are released for the following year. The purpose of this First Look report is to introduce new data through the presentation of tables containing descriptive information. The selected findings chosen for this report demonstrate the range of information available when using F-33 data files.