Track Every Dollar · Kentucky

Berea Independent School District

Every dollar this school system reported for the 2023-24 school year: where it came from and where it went.

Where the money comes from

Select federal, state or local to see every line.

Federal $3.1 million18.3%
  • All other federal money$1.5 million49.7%
  • School meals$687,00022.2%
  • Title I: schools with many low-income families$536,00017.3%
  • Special education (IDEA)$195,0006.3%
  • Teacher and principal training (Title II)$53,0001.7%
  • Rural schools$31,0001.0%
  • After-school programs (21st Century)$28,0000.9%
  • Student support and enrichment (Title IV-A)$21,0000.7%
  • Career and technical education$9,0000.3%

Inside the federal total: $484,000 of pandemic relief (ESSER and related funds), which ended in 2024.

State $10.0 million59.0%
  • General formula aid$5.5 million55.1%
  • Paid by the state for the district (benefits and other costs)$3.8 million38.0%
  • All other state money$636,0006.4%
  • Career and technical education$51,0000.5%
  • School meals$6,000under 0.1%
Local $3.9 million22.7%
  • Property taxes$2.8 million73.7%
  • Other local taxes (sales, utility, income)$518,00013.4%
  • Tuition, fees, meals and other charges$250,0006.5%
  • Interest, rents, donations and other$245,0006.4%

Where it goes

  • Teaching (instruction)$12.1 million58.2%
  • Support services Details$5.2 million24.9%
    • District administration: the board and superintendent's office$1.1 million21.0%
    • Running and maintaining buildings$1.1 million20.9%
    • Other support services and benefits paid by the state$950,00018.4%
    • Business office and central services$496,0009.6%
    • School administration: principals' offices$463,0009.0%
    • Student support: attendance, guidance, health and psychological services$387,0007.5%
    • Teacher support: curriculum, training, libraries$367,0007.1%
    • Student transportation$337,0006.5%
  • Buildings and equipment$2.6 million12.4%
  • Food service and other$816,0003.9%
  • Community services and adult education$95,0000.5%
  • Payments to state and local governments$17,000under 0.1%

Inside these totals: $9.2 million in salaries and wages, $1.3 million in employee benefits. Long-term debt at year end: $8.4 million.

The record

Day-to-day spending per student is current spending (teaching, support and food service) divided by fall enrollment (1,005). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 201857, NCES ID 2100480.

Source: U.S. Census Bureau, Annual Survey of School System Finances, Public Elementary-Secondary Education Finances: Fiscal Year 2024. School year 2023-24. census.gov the data file

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