2025-26 Budget Development
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. Analysis and report provided by Sally D. McLean, April 2025.
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?
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 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)
Watch the Draft REP Presentation Recording
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.
When the Draft Reduced Educational Program (REP) was presented at the April 1 School Board meeting, the timeline for next steps had the vote by the Board scheduled for the April 15 meeting.
Board action on the REP has been moved to the May 6 meeting so that two key pieces of information can be better known before taking a vote:
- the results of the 25-26 budget development survey from the full school community, and
- the outcome of the current legislative session, which is anticipated to conclude on April 27
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
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.
Why Continued Reductions are Necessary
We need to consider the following current and ongoing realities of our budget emergency:
- Our ending unreserved fund balance continues to be dangerously low
- Expenses continue to outpace our revenues
- Our district has been operating without certain curriculum and resources necessary to provide the high standard of educational services we expect for our students
- There have been very limited professional development opportunities, which are critical to enhance and evolve professional practice
- Buildings have 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 that are necessary to support our schools
- The more we delay investments, the more expensive it will be to bring district materials and systems up to date
2025-26 Budget Planning and Development Reports and Presentations
- November 12, 2024 Financial Update and 2025-2026 Budget Planning
- December 2, 2024: Shoreline School District Enrollment Trends, Demographics, and Projections
- December 10, 2024: Brief Review of November 12 Presentation: Financial Update and 2025-2026 Budget Planning and 2023-24 Year-End Fiscal Financial Report (F-196)
- January 14, 2025: 2025-2026 Preliminary Enrollment Projections
- March 18, 2025: 2024-25 General Fund Mid-Year Financial Update and 2025-2026 Enrollment Projections Update
- April 1, 2025: First Reading: DRAFT Reduced Educational Program
- April 15, 2025: Resolution to Approve 2025-26 REP
- May 20, 2025: Legislative Update
- June 17, 2025: Review of 2025-26 Preliminary Budget and 2024-24 Financial Update
- July 22, 2025: 2025-26 Budget Hearing and Budget Adoption
November 12, 2024 Financial Update and 2025-2026 Budget Planning
December 2, 2024: Shoreline School District Enrollment Trends, Demographics, and Projections
December 10, 2024: Brief Review of November 12 Presentation: Financial Update and 2025-2026 Budget Planning and 2023-24 Year-End Fiscal Financial Report (F-196)
January 14, 2025: 2025-2026 Preliminary Enrollment Projections
March 18, 2025: 2024-25 General Fund Mid-Year Financial Update and 2025-2026 Enrollment Projections Update
April 1, 2025: First Reading: DRAFT Reduced Educational Program
April 15, 2025: Resolution to Approve 2025-26 REP
May 20, 2025: Legislative Update
June 17, 2025: Review of 2025-26 Preliminary Budget and 2024-24 Financial Update
July 22, 2025: 2025-26 Budget Hearing and Budget Adoption
Shoreline School District will consider feedback received as part of the 2025-26 budget development process. Questions received will be used to create a current FAQ page.