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District overview

Brewster USD 314

Funding structure, how it compares to peers, and where major projects stand.

Editorial graphic for Brewster USD 314
Editorial caption by Our School Board; base: Edvard Munch · public-domain

How is Brewster USD 314 paid for, and who decides?

A one-building PreK-12 district of about 91 students, funded mostly by state aid

Brewster USD 314 runs one PreK-12 school in Brewster, Kansas (Thomas County). Kansas pays schools mainly through a state formula based on student counts, plus a local option budget (LOB) raised from local property tax. A seven-member elected board sets the budget and hires the superintendent, Jessica McCoy, who is also the principal. Because enrollment is small and falling, each student lost has a big effect on funding.

91 students

PreK-12 enrollment reported in August 2026, with fewer K-5 students than last year.

LOB at 33%

The 2026-27 budget, adopted September 14, 2026, uses the highest local option budget Kansas allows.

No tax-rate hike

In July 2026 the board chose not to exceed the revenue-neutral tax rate.

Superintendent contract

In March 2026 the board gave the superintendent a 3-year contract through 2029 with a 1.5% raise for 2026-27.

The 2026-27 budget document itself is not posted; the newest budget files online are for 2024-25.

Where the district stands

PreK-12 students, August 2026verified
91 students
Students chronically absent, 2025-26verified
20 students
Local option budget, 2026-27verified
33 percent
Moved to contingency reserve, June 2026verified
98,535 USD

Year-end transfers also moved $150,000 to special education and $50,000 to professional development.

General fund tax rate, 2024-25verified
20 mills

Major projects

Building repairs and air conditioning

in progress

New classroom floors (upstairs done in summer 2026, downstairs and the hallway planned next summer), roof seam repairs, steam-trap repairs, a roof ladder, and replacement of older classroom and gym AC units.

Next: HVAC and gym AC quotes are on the November 2026 agenda list.
  1. Roof assessments and heating repair quotes
  2. Flooring and roof repairs approved
  3. Steam-trap repairs approved
  4. Upstairs floors finished
  5. AC units tabled for more bids

Funding

District capital outlay and general funds; steam traps $9,728

New football bleachers

funded

New bleachers for the football field, paid for with a Thomas County Foundation grant.

Next: Installation date not posted.
  1. Covering bleachers discussed
  2. Grant accepted; project fully funded

Funding

Thomas County Foundation grant

Attracting out-of-district students

under way

With enrollment at 91, the district voted to advertise bus routes into other districts and is promoting the school's rebranding and news coverage.

Next: State funding update on the October 19, 2026 agenda.
  1. Board discusses picking up out-of-district students
  2. Advertising bus routes approved
  3. Enrollment reported at 91
  4. One out-of-district 7th grader approved

Funding

General fund (transportation)

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Resources

Practical guides to school phone policies, district budgets, and administrator hiring.

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Collected from the district's Weebly website (usd314.weebly.com): every board agenda and set of minutes posted for November 2025 through the October 19, 2026 agenda, the 2026-27 cell phone policy, student handbook, computer use policy, the posted budget documents (2024-25) and the 2026-27 open enrollment projection. Most minutes are scanned and were read with OCR.

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