National source of detailed population and housing data; it is collected continuously and published annually as 1-year and 5-year estimates by the Census. The ACS includes thousands of variables across 40+ topics, such as income, poverty, disability, housing, commuting, language, and educational attainment. The ACS serves as the foundation for federal K-12 funding formulas via child poverty estimates (SAIPE), LEA-level socioeconomic profiles, equity analyses, and understanding the broader context in which K-12 schools operate (i.e. housing stability information, poverty, disability, etc.).