ACCEPT Education Collaborative
Explore reported Massachusetts school spending and enrollment with original DESE and NCES sources. Directory identities and agency status are from NCES 2023–24, not a current operating-status certification. DESE enrollment is 2025–26; operating expenditure and average pupil FTEs are FY2024. Baseline coverage: 425 directory records, 395 enrollment records and 395 FY2024 finance records. Extended DESE reports include FY2021–25 trends, FY2025 function detail and schools, student outcomes, programs, attendance and final FY2027 Chapter 70 requirements where available. Staffing is 2025–26 full-time equivalents for all 72 DESE job classifications plus workforce composition; Advanced Placement is 2024–25 and pathways and programme enrolment 2025–26. Massachusetts school districts are departments of a city or town, or regional districts assessed on their member municipalities, with no taxing authority: there is no school tax levy, no school tax rate and no school budget vote, so no school share of a property tax bill exists and none is derived. Municipal certified free cash and the Proposition 2½ levy limit, levy, excess capacity, ceiling, override capacity and assessed valuation come from the Massachusetts Department of Revenue for the municipality, joined through a tested DESE-to-DOR crosswalk; a regional district’s members are listed separately and never added together. The economic measure is DESE’s Economically Disadvantaged count, not free and reduced-price lunch eligibility, which Massachusetts stopped using in 2014–15. Each field retains its source period. Withheld figures do not mean zero, and measures Massachusetts does not collect at all are labelled as such rather than left blank. Massachusetts filing and audit packs are unavailable.
- NCES LEAID
- 2500578
- Directory source period
- 2023-2024
- Agency type in directory source year (official_reported, 2023-2024)
- Service agency. NCES agency classification for the directory source year; not a determination of tax or filing eligibility.
- Operating status in directory source year (official_reported, 2023-2024)
- Open. NCES operational status in the directory source year, not a current operating-status certification.
- School tax levy and school tax rate (not collected in MA)
- Massachusetts school districts are departments of a municipality, or regional districts assessed on their member municipalities, with no independent taxing authority. The Commonwealth levies no school tax, sets no school tax rate and holds no school budget vote, so a New York-style school tax bill does not exist here. The municipal Proposition 2½ figures above are the whole property-tax picture.
- School budget vote result (not collected in MA)
- There is no school budget ballot in Massachusetts. A municipal budget is adopted by town meeting or city council and a regional district budget by its member municipalities, so no district-level vote result is collected by any state agency.
- Named educator salaries (not collected in MA)
- Massachusetts publishes no statewide named-educator salary disclosure. CTHRU, the Commonwealth’s payroll transparency portal, covers state employees; teachers, principals and superintendents are employed by municipalities and regional districts and are not in it. DESE publishes district averages, which are shown above.
- Independent audit or annual comprehensive financial report (not collected in MA)
- Massachusetts maintains no central repository of school-district audits or annual comprehensive financial reports. DESE publishes net school spending compliance, shown above; each municipality and regional district holds its own audit.
- District revenue by source (not collected in MA)
- DESE publishes Massachusetts district finance as expenditure by function and by spending category, not as revenue by source. Chapter 70 state aid and the required local contribution, shown above, are funding requirements rather than a revenue statement.
- Free and reduced-price lunch eligibility rate (not collected in MA)
- Massachusetts stopped using free and reduced-price lunch eligibility as an economic measure in 2014–15, because Community Eligibility made it unusable as a poverty indicator. DESE reports Economically Disadvantaged instead — students directly certified through SNAP, TAFDC, DCF foster care or MassHealth — which is the Low income measure shown above. The two are not comparable and are never trended across the 2014–15 change.
- Chapter 74 career and technical programme directory (not collected in MA)
- DESE publishes no bulk district-level directory of approved Chapter 74 programmes; its programme-list page returned HTTP 404 when this build was assembled on 22 September 2026. Chapter 74 enrolment by programme, shown above, comes from the Education-to-Career pathways dataset instead.
- School-level fiscal transparency measures (not collected in MA)
- DESE and the Division of Local Services publish net school spending compliance, Chapter 70 requirements and certified free cash only for districts and municipalities. No school-level reserve, budget-compliance or audit figure is published, so school pages carry DESE’s school spending allocations but no fiscal-transparency measure.
- DESE spending reports (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level expenditure files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
- DESE student reports (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level enrollment and student-population files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
- DESE staffing reports (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level staffing and teacher files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
- DESE outcome reports (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level assessment and graduation files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
- DESE programme reports (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level pathways and Advanced Placement files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
- DESE attendance and discipline reports (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level attendance and discipline files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
- Chapter 70 and municipal funding (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level Chapter 70 funding files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
- Net school spending and municipal reserves (not collected in MA)
- This is an educational collaborative, which NCES classifies as a service agency. DESE’s district-level net school spending compliance files used on this site contain no rows for it: collaboratives serve students on behalf of their member districts, and those students are reported by the districts they belong to.
Sources
- NCES CCD directory source
- NCES CCD LEAID=2500578; ST_LEAID=MA-0550; 2023-2024; LEA_TYPE_TEXT
- NCES CCD LEAID=2500578; ST_LEAID=MA-0550; 2023-2024; SY_STATUS_TEXT
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