The foundation guarantee is the minimum level of revenue resources that shall be available to support each pupil in average daily membership in the school districts of the Commonwealth. For the 1992-1993 school year, the foundation guarantee amount shall be the difference between three thousand eight hundred seventy-five dollars ($3,875) and the sum of the amounts described in sections 2502.21, 2502.22 and 2502.23¹ for that year divided by the number of pupils in average daily membership in the district for the 1990-1991 school year. For the 1992-1993 school year, the Commonwealth shall pay to each qualifying school district, as a foundation guarantee payment, the foundation guarantee amount multiplied by the number of pupils in average daily membership in the district for the 1990-1991 school year.