Despite ongoing spending-reduction efforts, Shoreline School District, like many public school districts in Washington State, continues to face a budget shortfall, with annual expenditures outpacing revenues. For the 2025-26 school year, we have an estimated budget deficit of $6.5-8.5 million, though this figure can fluctuate. Substantial reductions will be necessary to address both immediate needs and long-term financial health.

Third-Party Budget Review

The purpose of this report is to provide an independent review of the financial health of the Shoreline School District. 

2025-26 and Beyond Budgetary Outlook Summary Report

For Shoreline School District the most immediate question addressed in the report is: 

Does Shoreline School District need to reduce expenditures by an additional $6.5 million to maintain financial stability in the 2025-26 school year? 

 

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2025-26 Budget Survey Initial Report

In late March 2025, Shoreline School District launched a 2025-26 Budget Development Survey to gather input from staff, families, students, and community members. The report below is an initial presentation and analysis of the responses gathered through April 13, 2025, and comparison to responses given to a spring 2023 budget survey.

2025-26 Budget Survey Initial Report

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Recent Budget Reports and Presentations

Draft Reduced Educational Program

At the April 1, 2025 School Board meeting, Superintendent Susana Reyes and Assistant Superintendent of Business and Operations Angela Von Essen presented the first reading of a draft Reduced Educational Program (REP)

Draft REP Presentation Recording

Presentation Slides

The draft REP has been developed as part of the 2025-26 budget development process. A REP is a legally required step taken by a school district to implement a reduction in force (RIF, aka: layoffs) for the following school year.

We have been on a journey to set the district on a healthier fiscal path for the last three years. Unfortunately, despite all of the cost-saving measures we have implemented; the sacrifices that staff, students, and families have made; and some bright spots such as enrollment increases and incremental state funding improvements, continued reductions are necessary. Our ending unreserved fund balance continues to be dangerously low and expenses continue to outpace our revenues.

As a result of these ongoing financial challenges, our district has been operating without certain curriculum and resources necessary to provide the high standard of educational services we expect for our students, and there have been very limited professional development opportunities. Our buildings and departments have also been operating with limited supplies, failing equipment that hasn't been replaced, and outdated systems. 

We must get to a place of financial health where we can resume investments in the elements necessary to support our schools.

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As we continue the important and challenging work to balance our budget, we invite staff, students, families, and community members to provide feedback and ask questions here: 2025-26 Budget Development Feedback and Questions

All comments related to the REP that are submitted through April 13 will be shared with school district leadership and school board members in advance of the second reading and vote at the May 6 School Board meeting. We have much work ahead of us as we develop the 2025-26 budget, and the survey will remain open throughout the process for ongoing community input.

2024-25 Mid-Year Budget Update

At the March 18, 2025, School Board meeting, Assistant Superintendent of Business and Operations Angela Von Essen and Director of Business and Finance Art Clarke presented a mid-year budget update that included:

• Fund Balance Trend
• Original vs. Revised Budget Comparison
• Purpose and Requirements of Fund Balance
• Enrollment Analysis
• Revenue and Expenditure Analysis
• Monthly Spending Comparison
• Budget Summary by Program
• Basic Education Funding
• Special Education Program Analysis
• Key Observations and Concerns:
  • The projected ending fund balance of 2.4% is below the 4% board policy requirement. In order to have the available funds to meet monthly payroll and accounts payable, the minimum fund balance policy becomes even more crucial for cashflow as costs continue to rise.
  • While the projected deficit has improved from $4.12M to $2.43M, continued monitoring of both revenues and expenditures is essential as well as further reductions will be necessary to minimize the impact on fund balance.
  • Higher than budgeted enrollment is generating additional revenue. Staffing levels are also monitored monthly for class size considerations.
  • The significant funding gap between state revenue and program costs requires continued advocacy at the state level for improved funding.

Presentation | Recording

Learn more about the 2025-26 budget development

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Full Budget Information

Find more reports, information, board meeting recordings, and a full Budget FAQ at: ssd412.org/budget