District overview
Berea Independent School District
Funding structure, how it compares to peers, and where major projects stand.
What did Berea’s Board approve this year?
Funding includes local taxes, Kentucky SEEK and state on-behalf support, federal programs and restricted capital/building funds. September reports distinguish annual budget appropriations from interim cash and expenditure.
The 2026-27 working budget is approved
On September 21 the Board approved the working budget; on September 11 it approved advertising proposed levy rates of 87.8 cents real property and 88.0 cents personal property per $100 assessed value.
Technology spending and planning are on the record
The Board approved a 2026-27 technology plan, $20,445.20 for Edgenuity and $46,030.50 for i-Ready. The technology plan describes a purchase freeze and device-recovery fees intended to offset replacement costs.
Board membership changed
The Board appointed Jenny Hobson in January and Donna Lovell in July to vacancies; it accepted resignations from Nathaniel Hackett, Sarah Rohrer and Tom McCay in the reviewed period.
September financials distinguish plan, spending and cash
The General Fund plan is $13,005,007.27, including $5,621,786.54 SEEK and $3,876,952.24 state on-behalf support. Year-to-date expenditure is $1,668,500.45. General Fund cash is negative $89,936.52, while reconciled pooled cash is positive $1,910,600.92 across funds; restricted balances are not freely interchangeable.
An October appointment filled Board Seat 5
The October 12 action record appoints Erin Presley through December 31, 2026, by a 4–0 vote.
Current policies define phone and AI rules
The current student-device rule limits instructional-time use with stated exceptions. The July 2026 electronic-media rule requires safe, responsible AI procedures; neither source proves deployment of a particular product.
The September figures are a revised General Fund plan and interim statements, not final annual spending. No comparable current per-pupil expenditure was established. A negative individual fund cash balance does not by itself establish district insolvency.
Where the district stands
Major projects
Technology maintenance and network optimization
Plan approved; network deployment is proposed for2027The approved technology plan prioritizes maintaining existing systems during a purchase freeze and identifies 2026 E-rate network optimization with 2027 deployment.
- Board approved the 2026-27 technology plan.
- Board approved Edgenuity purchase and training.
- Board approved i-Ready purchase.
Funding
General funds, grants and E-rate are named in the plan; no total project budget is stated.
Energy-efficiency upgrades
Completed in 2024; vendor Year 2 performance report suppliedPSI reports $105,102 in calculated energy savings for July 2025–June 2026 against a $60,600 guarantee. Raw utility-bill savings of $111,622 and modeled avoided costs of $88,237 are separate measures. The additional $30,819 operational saving is contractually stipulated and not measured. The unsigned acceptance letter does not establish Board acceptance.
- Agenda schedules the Year 2 energy-management report; no Board outcome is recorded.
Funding
The performance report does not establish the original project financing or total capital cost.
Recent news
Based on 244 official Board, SBDM, financial, packet and current-policy source records, including the October 19, 2026 agenda.
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