Waco Independent School District

Waco Independent School District, based in Waco, Texas, is a public school district that receives federal grant funding as a prime recipient from the Internal Revenue Service and as a sub-recipient from the Texas Education Agency and the Texas Department of Agriculture. The district operates exclusively in the grant space, with no federal contract prime or subcontract work; 92 percent of its recent federal award footprint consists of sub-grant awards flowing through state agencies, while 8 percent comprises direct prime grants from the IRS's Volunteer Income Tax Assistance (VITA) program.

The district's federal footprint centers on elementary and secondary education funding. As a VITA prime grant recipient, Waco ISD has received four annual project grants from the Internal Revenue Service (CFDA numbers not specified in source) covering fiscal years 2021–2022 through 2025–2026, with award dates of October 1 each year and ultimate completion dates of September 30 the following year. Each grant supports the district's Volunteer Income Tax Assistance operations serving low- to moderate-income individuals, persons with disabilities, English-language learners, Native Americans, rural residents, military members and families, and the elderly, with requirements to extend services to underserved populations, increase electronic filing capacity, enhance volunteer training, and achieve 90 percent of return preparation targeting EITC-eligible taxpayers.

As a sub-recipient, the district receives the vast majority of its federal funding through pass-through grants from the Texas Education Agency and the Texas Department of Agriculture. The Texas Education Agency awards account for over 80 awards spanning Title I (Improving Basic Programs for low-income students), Title II (Supporting Effective Instruction), Title III (English Language Acquisition and Immigrant Education), Title IV (Student Support and Academic Enrichment), Career and Technical Education (Carl D. Perkins), Individuals with Disabilities Education Act (IDEA-B) formula and discretionary programs, McKinney-Vento Homeless Education Assistance, and school improvement funding under the Effective Schools Framework. The Texas Department of Agriculture channels Child Nutrition Program (CNP) grants to states for fruit and vegetable programs, with Waco ISD receiving multiple sub-award allocations. Representative examples include Title I, Part A supplemental resources for schools with high concentrations of low-income students (multiple sub-awards, August 2024–August 2025); IDEA-B Formula funding to ensure free appropriate public education for students ages 3–21 with disabilities (multiple sub-awards, July–September 2022 and July–August 2024); and McKinney-Vento sub-awards to identify and remove barriers for homeless children and youth (September 2022 and September 2024). The district also receives sub-awards for teacher and principal quality improvement, career and technical education program enhancement, and support for English learners and immigrant students.

Customer concentration is highly concentrated in Department of Education programs. The top five funding agencies account for 93 percent of awards: the Department of Education Office of Elementary and Secondary Education (53 awards), the Department of Agriculture Food and Nutrition Service (37 awards), the Department of Education Office of Special Education and Rehabilitative Services (23 awards), the Internal Revenue Service (7 VITA prime awards), and the Department of Education Office of English Language Acquisition (6 awards). The district serves ten distinct federal agencies total but operates almost entirely within the education and nutrition policy space.

Activity has been steady. The district received 21 awards in 2022, 28 each in 2023 and 2024, 25 in 2025, and 1 in 2026 through May. Combined dollars obligated across all awards total $145.5 million. Only one award has an ultimate completion date within the next twenty-four months, indicating minimal recompete pressure in that window and reflecting the district's position as a local education agency receiving annually renewed entitlements and sub-grant pass-throughs rather than competitive awards subject to procurement cycles.