SPEARFISH SCHOOL DISTRICT 40-2 finances
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SPEARFISH SCHOOL DISTRICT 40-2
School district in South Dakota (Lawrence County area). Fiscal year 2024 (year ends 06/30); enrollment 2,423.
Other years: 2024 · 2022
Summary
| What | Amount | Census item codes |
|---|---|---|
| Taxes | $18.2 million | T |
| Charges and fees | $664,000 | A |
| Other general revenue | $1.7 million | U |
| From the federal government | $102,000 | B |
| From the state government | $11.5 million | C |
| From local governments | $0 | D |
| Spending: current operations | $25.5 million | E |
| Spending: construction | $9.6 million | F |
| Spending: other capital outlay | $0 | G |
| Spending: interest on debt | $457,000 | I |
| Spending: assistance and subsidies | $0 | J |
| Payments to other governments | $0 | L M Q S |
| General revenue | $32.1 million | T A U B C D |
| Direct spending | $35.6 million | E F G I J |
| Debt at year end | $14.6 million | 49U + 64V |
Spending by function
| Function (Census name) | Current operations + construction + capital |
|---|---|
| Elem Sec Educ | $35.1 million |
Every item reported
| Code | Census description | Amount |
|---|---|---|
| 19U | Beg LT Debt O/S NEC | $15.6 million |
| 39U | LTD Ret-Unsp-Other NEC | $1.1 million |
| 49U | LTD Debt O/S-Unsp-Other NEC | $14.6 million |
| A09 | Elem Sec Ed Sch Lunch Charges | $565,000 |
| A10 | Elem Sec Educ Tuition and Transportation Charges | $18,000 |
| A12 | Elem Sec Educ NEC Charges | $81,000 |
| B89 | Federal IG Other | $102,000 |
| C89 | State IG Other | $11.5 million |
| E12 | Elem Sec Educ-Current Oper | $25.5 million |
| F12 | Elem Sec Educ-Construction | $9.6 million |
| I89 | General Interest on Debt | $457,000 |
| T01 | Property Tax | $18.0 million |
| T15 | Public Utilities Tax | $143,000 |
| T99 | Taxes, NEC | $23,000 |
| U20 | Interest Earnings | $638,000 |
| U30 | Fines & Forfeits | $401,000 |
| U99 | Misc General Revenue NEC | $623,000 |
Source: State and local government finances 2024, annual survey sample of units (U.S. Census Bureau) (U.S. Census Bureau). Collected Nov 14, 2026 11:48 PM CST. Amounts as published (thousands of dollars in the file; shown in dollars). Group totals are sums of item codes by letter. Item code list: Census technical documentation. Government ID 465081194400.