Basic education funds determined by an enrollment-based formula
Career and Technical Education (CTE)
Alternative Learning Experiences (ALE)
Special Education
Special Programs grants
PreK
NEWTech Skills Center
Transportation
Highly Capable programs
Open Doors program
Financial Transparency
School funding can be a complex picture, but we aim to make it as clear as possible. This page gives a transparent look at Spokane Public Schools' finances. You can get detailed information on the current financial picture of the district as well as previous years' budgets here.
Current Financial Picture
There are four main sources of funding, with the bulk of Spokane Public Schools' revenue coming from the State of Washington.
Local assistance - known as the local levy voted on every three years - makes up the next largest amount of funding. The federal government funds a smaller portion, while other, miscellaneous funding sources make up the rest of the budget.
Spokane Public Schools is funded through four main streams:
State Funding
Local Funding
Voter-approved levies on a three-year cycle. Spokane Public Schools collects a total amount for the duration of the levy.
See what levies fund here.
Federal Funding
Nutrition Services
Title I
Special Education*
Grants and Awards
*Federal funds provide about 11% of total SPS special education funding, with the state and local levy covering the majority of special education funding.
Local Non-tax and Other Funding
Sale of surplus property
Other miscellaneous funds
Enrollment
Spokane Public Schools' enrollment, like much of the country, saw declines after the COVID-19 pandemic. Enrollment numbers have stabilized and the district projects the stabilization to continue.
For the 2024-25 school year, Spokane Public Schools has a full-time equivalent enrollment of 28,609 students.
Spokane Public Schools looks at projected birth rates and as it plans for enrollment in future years, as well as trends of families moving to and from Spokane.
How do Levies Work?
Every three years, Spokane Public Schools determines a total levy amount to be collected through local property taxes to fund educational programming and operations not funded by the state. Right now, levies make up approximately 15.5% of the SPS budget and provide for:
Teachers for lower class size
Advanced Placement
Honors and elective courses
Special education services
Counseling services
Library services
Nursing services
School support staff (custodial, clerical, paraeducators, safety specialists, maintenance and administrative)
Sports, clubs, intramural and music programs
Curriculum materials
Facility maintenance
Technology and laptops for students
Levies are a total amount to be collected, not a tax rate. Spokane Public Schools cannot collect more than the total amount levied.
Example:
Say a school in a town of 100 property owners runs a $100 levy. For the purposes of this example, we will assume all properties are valued the same.
That means each property owner would contribute $1 to the levy. If ten more property owners move in, the school district does not collect more money. Rather, each property owner's tax rate would decrease. The opposite is also true: If ten property owners moved out of this town, then the 90 remaining property owners would see their tax rates increase. The school district still must collect the $100 - nothing more.
When property values increase or decrease, the school district does not receive more or fewer levy dollars. The district still must collect the total amount levied.
How do Bonds Work?
Because the state does not provide capital funding for building projects, Spokane Public Schools runs school bonds that are used for capital projects, including constructing new schools, renovating existing schools and providing smaller, annual updates to all schools (new roofs, updated paint, fencing, parking lot resurfacing, new windows, new playgrounds, new sports facilities, etc.). If bonds pass, the state does contribute some matching funds.
Spokane Public Schools traditionally runs a bond every six years. These bonds are like a home loan: SPS is loaned the total amount through property taxes and pays it off over 20 years while completing each bond project within the six-year timeframe.
How does Spokane Public Schools develop its budget?
The budget planning process begins each January for the next school year. The process takes seven or eight months to complete. During this time, SPS and the Spokane School Board evaluates enrollment projections, staffing needs, state and federal funding allocations, and other financial factors to ensure a balanced and sustainable budget. Each year, the School Board reviews and updates its budget planning principles to ensure they effectively guide financial decision-making. These principles inform the district’s budget priorities, shaping resource allocation for the upcoming school year.
Budget Process:
January - March |
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April |
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May |
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June |
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July - August |
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Budget Resources
SPS spends its budget following the budget principles and priorities. The majority of expenditures support teaching and classroom support. The charts below show how the money is spent by activity and by object. These pie charts both represent that same budget amount, but they provide two ways of looking at expenditures:
Teaching:
Classroom instruction and instructional assistants, extracurricular activities.
Teaching Support:
Counselors, library staff, nurses, curriculum, curriculum development, instructional professional development, student safety, etc.
Other Support Activities:
Food service operations, pupil transportation, insurance, information systems, printing, facilities maintenance and operations, utilities, warehouse and Express childcare.
Building Administration:
Principal’s office: duties assigned to the principal, assistant or vice principal, and secretarial/clerical assistants, to coordinate and manage the operation of a school building.
Central Administration:
Supervision of instruction, food service, facilities, transportation, Board of Directors, superintendent’s office, governmental relations, business office, human resources, community relations, legal and audit fees, election costs.
At Spokane Public Schools, 4.8% of the district’s annual operating budget is devoted to central administration. Our district has consistently operated with a smaller central office staff than other districts of similar size. Below you will see the percentage of 2023-2024 budget that is spent on central administration in comparison to other districts.
Spokane - 4.8%
Evergreen - 5.72%
Vancouver - 5.03%
Federal Way - 5.70%
Tacoma - 5.86%
Seattle – 5.80%
Kent - 6.74%
Lake Washington - 5.14%