Track Every Dollar · Nebraska

Lincoln Public School District 1

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 $79.8 million11.4%
  • All other federal money$35.9 million45.0%
  • School meals$19.5 million24.5%
  • Special education (IDEA)$10.0 million12.5%
  • Title I: schools with many low-income families$9.5 million11.9%
  • Teacher and principal training (Title II)$1.3 million1.6%
  • Indian, Native Hawaiian and Alaska Native education$984,0001.2%
  • After-school programs (21st Century)$922,0001.2%
  • Student support and enrichment (Title IV-A)$646,0000.8%
  • Career and technical education$576,0000.7%
  • English learners (Title III)$465,0000.6%

Inside the federal total: $28.3 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $213 million30.3%
  • General formula aid$113 million53.2%
  • Special education$62.2 million29.3%
  • All other state money$36.9 million17.4%
  • Gifted and talented$301,0000.1%
  • School meals$103,000under 0.1%
Local $409 million58.3%
  • Property taxes$333 million81.4%
  • Other local taxes (sales, utility, income)$33.7 million8.2%
  • Interest, rents, donations and other$27.5 million6.7%
  • Tuition, fees, meals and other charges$12.5 million3.1%
  • From cities and counties$2.3 million0.6%
  • From other school districts$15,000under 0.1%

Where it goes

  • Teaching (instruction)$378 million58.1%
  • Support services Details$211 million32.5%
    • Running and maintaining buildings$58.8 million27.8%
    • Student support: attendance, guidance, health and psychological services$36.9 million17.5%
    • School administration: principals' offices$34.9 million16.5%
    • District administration: the board and superintendent's office$26.6 million12.6%
    • Business office and central services$23.7 million11.2%
    • Student transportation$15.3 million7.3%
    • Teacher support: curriculum, training, libraries$15.1 million7.1%
  • Buildings and equipment Details$16.8 million2.6%

    Of this, construction: $8.9 million.

  • Food service and other$26.8 million4.1%
  • Interest on debt$17.9 million2.8%
  • Payments to state and local governments$6,000under 0.1%

Inside these totals: $355 million in salaries and wages, $137 million in employee benefits. Long-term debt at year end: $563 million.

The record

Day-to-day spending per student is current spending (teaching, support and food service) divided by fall enrollment (41,654). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 117497, NCES ID 3172840.

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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