Moses Lake School District Budget Explained

Understanding Your School District's Money (2025-26)

A plain-English guide for everyday people

The Big Picture: $144.6 Million

Think of the school district budget like a family budget, just with bigger numbers. In 2025-26, Moses Lake School District will receive and spend $144.6 million. That breaks down to about $17,540 per student for 8,243 students.

To put that in perspective:

  • If this were a business, it would be one of the largest employers in Moses Lake
  • About 83% of every dollar goes to paying people (salaries and benefits)
  • The remaining 17% covers everything else: buildings, buses, books, utilities, sports, etc.

Where the Money Comes From (Revenue)

Total Revenue: $144.6 Million

1. State of Washington: $126.5 million (87%)

This is the biggest chunk - the state calculates how much each district gets based on:

Think of it like: This is the base salary the district "earns" for running a basic school system

2. Federal Government: $11.5 million (8%)

Special grants for specific purposes:

Think of it like: These are bonuses that can only be spent on specific things

3. Local Levies: $5.9 million (4%)

Property taxes approved by Moses Lake voters in February 2025. This money funds "extras" the state doesn't fully pay for:

Important note: This levy money doesn't arrive until April 2026, so the first half of this school year (Aug-Dec 2025) has NO levy funding

Think of it like: This is like a family deciding to work overtime to afford music lessons and sports for the kids

4. Other Sources: $700,000 (0.5%)

Interest on investments, rental income from facilities, etc.

Where the Money Goes (Expenses)

Total Expenses: $144.6 Million

The BIG Three (That Eat Up Most of the Budget)

1. Salaries: $91.7 million (63%)

Think of it like: If you run a business, most of your money goes to payroll. Schools are no different - they're people-intensive operations.

2. Employee Benefits: $29.7 million (21%)

Health insurance, retirement contributions, payroll taxes, unemployment insurance

Why so high? Teachers and staff earn benefits as part of their compensation, just like any job

Per student breakdown: About $3,600 per student

Think of it like: When your employer pays for your health insurance and matches your 401k, those costs are real even if you don't see them on your paycheck

3. Purchased Services: $15.0 million (10%)

Contracted services (special ed consultants, school psychologists, therapists), utilities (electricity, water, garbage, sewer, internet), building maintenance and repairs, technology support, legal fees, audit fees, insurance

Per student breakdown: About $1,820 per student

Everything Else

4. Supplies and Materials: $5.7 million (4%)

Textbooks and instructional materials, classroom supplies (paper, pencils, etc.), technology equipment (computers, tablets, software licenses), curriculum materials

Per student breakdown: About $690 per student

Reality check: This works out to about $82 per student per month for ALL supplies across ALL classes. This is why teachers sometimes buy supplies themselves.

5. Capital Outlay: $1.8 million (1%)

New equipment, furniture, vehicles - major purchases that last multiple years

Think of it like: Buying a new refrigerator or car - big purchases that aren't regular expenses

6. Travel: $700,000 (0.5%)

Field trips, sports team travel, staff training and conferences

Per student breakdown: About $85 per student for the entire year

The Five Separate "Buckets" of Money

The district doesn't keep all its money in one account. State law requires different types of money to be kept separate:

1. General Fund: $144.6 Million (The Main Operating Account)

What it's for: Day-to-day operations - paying teachers, keeping lights on, buying supplies

Understanding the $18.9 million "fund balance":

  • The district's monthly payroll is about $10 million
  • So this $18.9 million is less than 2 months of payroll
  • It's needed because money doesn't arrive evenly throughout the year
  • Board policy requires keeping at least 12.5% of the budget in reserves

Think of it like: If you earn $100,000/year, financial advisors say keep $25,000-$50,000 in emergency savings (3-6 months expenses). The district is doing the same thing, but with $144M instead of $100K.

2. Capital Projects Fund: $71 Million (Building and Construction)

What it's for: Building new schools, major renovations, land purchases

Current projects getting funding:

Think of it like: This is like taking out a mortgage to build a house. You can't use mortgage money to buy groceries (general fund), and you can't use grocery money (general fund) to build a house.

3. Debt Service Fund: $6.7 Million (Paying Back Bonds)

What it's for: Paying interest and principal on bonds (the "mortgage payments")

Revenue: Property taxes specifically for bond debt

Expenses: $6.5 million in bond payments

Think of it like: This is your monthly mortgage payment. It's separate from your general budget and has to be paid.

4. Associated Student Body (ASB) Fund

What it's for: Student activities, clubs, fundraisers

Who controls it: Student leadership with school board oversight

Examples: Yearbooks, dances, student government activities

Think of it like: If your kids have a lemonade stand and want to save up for something, this is their savings account. It's their money, but parents (school board) make sure it's spent wisely.

5. Transportation Vehicle Fund

What it's for: Buying and maintaining school buses

The Numbers That Matter Most

Per-Student Spending: $17,540 per student

How this breaks down per student per month (9-month school year):

The Staffing Reality

Teachers:

Why the gap exists:

The community wanted smaller class sizes and more services than the state provides. Local levies used to cover this $8M gap. When levies failed in 2024, the district had to lay people off to get closer to what the state actually funds.

Think of it like: It's like deciding to hire a housekeeper and a gardener even though your base salary doesn't cover it. You're working overtime (levy) to afford the extras. But if you lose that overtime income, you have to let them go.

Student Enrollment: The Moving Target

2023-24 school year:

2024-25 school year:

2025-26 school year:

The Levy Promises (And Why They Matter)

When voters approved the $5.9 million levy in February 2025, the district promised to spend it on specific things:

Category Promised Actually Budgeted Why the Difference?
Academic support Up to $2.0M $2.5M Needs were higher than estimated
Athletics & activities Up to $1.4M $1.5M Costs went up
Safety/security/health Up to $500K $880K Priorities from community feedback
Materials & supplies Up to $750K $770K Small increase based on need

Why this is controversial:

What Changed From Last Year to This Year?

What got cut in 2024-25:

What's coming back in 2025-26:

What's still NOT back:

Common Questions Answered

Q: Why can't the district use the $18.9 million fund balance to give teachers raises or extend the elementary day?

A: Because most of that money is already spoken for:

Think of it like: Your checking account might show $5,000, but if your mortgage ($1,800), car payment ($400), utilities ($300), and groceries ($800) are about to hit, you don't really have $5,000 to spend. Most of it's already allocated.

Q: Why does it cost $2-3 million to add 30 minutes to the elementary day?

A: Because you need to pay everyone for that extra time:

Think of it like: If your employer asked you to work an extra 30 minutes every day without pay, you'd notice. Same for teachers.

Q: If the levy passed, why is money still so tight?

A: Three reasons:

Think of it like: If you lost your job (levy failure) and cut your budget by $20,000/year, then got a new part-time job (levy passage) that pays $6,000/year, you're better off than before but still $14,000 short of where you used to be.

Q: Where did the $11 million accounting error money go?

A: Nowhere. It was never real money - it was a counting mistake.

Q: How much do administrators make compared to teachers?

A: Here's the reality:

The controversy isn't about wild overpayment - it's about administrators getting any increases while teachers are frozen.

Q: Is the district being honest about the budget?

Current transparency measures:

Compare to before the crisis:

The district has made huge improvements in transparency. Whether that rebuilds trust remains to be seen.

The Bottom Line

Moses Lake School District is recovering from a $20 million financial crisis.

What's working:

What's still hard:

The fundamental tension:

Both sides have legitimate points. The budget is real - there really isn't extra money sitting around. But teachers really did sacrifice, and patience is running thin.

The truth: Moses Lake was providing a much richer educational experience than state funding alone supports. That's commendable. But it requires levies to pass consistently, enrollment to stay stable, and careful financial management. When any of those fails, cuts become inevitable.

Where to Learn More

Official district financial information:

Questions about the budget?

This document was created by a concerned community member, not the district. For official information, contact:

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