Spokane County · ESD 101
Great Northern School District funding
In 2024-25, Great Northern School District reported $1,121,064 in general-fund revenue for 41 funded students (44 enrolled in the October headcount), or $27,210 per student. The statewide median is $20,083.
Where the money comes from
Washington districts run on three main streams. The state formula pays for basic education; local levies fund enrichment on top of it; federal money is mostly targeted at specific student groups.
| Source | Amount | Share | What it covers |
|---|---|---|---|
| State | $698,668 | 62% | The prototypical-school formula allocation, plus other state programs. |
| Local | $248,130 | 22% | Voter-approved enrichment levies and other local revenue. |
| Federal | $174,266 | 16% | Title I, IDEA, child nutrition and other federal programs. |
| Other | $0 | 0% | Grants, fees and revenue from other districts and agencies. |
| Total | $1,121,064 | 100% |
Source: OSPI F-196 general-fund revenue actuals, 2024-25. See Sources & Methodology for the revenue codes behind each row.
What the formula pays vs. what these programs cost
For three programs the state publishes both an allocation and what districts actually spent. Where spending runs above the allocation, the difference comes out of local levy, federal or other money.
| Program | State allocation | Actually spent | Difference | Per student |
|---|---|---|---|---|
| Special education | $84,842 | $86,797 | +$1,955 | +$47 |
| Materials, supplies & operating costs (MSOC) | $66,167 | $234,664 | +$168K | +$4,090 |
| Student transportation | $118,496 | $128,520 | +$10K | +$243 |
Across these three programs, Great Northern School District covered about $180K beyond what the state formula allocated in 2024-25.
Special education here is state programs 21, 22 and 26 - federally funded IDEA (program 24) is excluded from both sides, so the two columns describe the same thing. Read more on special education funding, MSOC and student transportation.
Funding trends since 2019-20
| School year | Total revenue | Per student | Funded students |
|---|---|---|---|
| 2019-20 | $947,513 | $22,087 | 43 |
| 2020-21 | $966,824 | $26,634 | 36 |
| 2021-22 | $995,060 | $33,846 | 29 |
| 2022-23 | $1,145,050 | $29,819 | 38 |
| 2023-24 | $1,028,142 | $27,344 | 38 |
| 2024-25 | $1,121,064 | $27,210 | 41 |
Funded enrollment has fallen by 4.0% since 2019-20. Because most state funding follows enrollment, that change moves the district's allocation directly.
Dollars are nominal - not adjusted for inflation. Explore these trends as charts in the interactive District Explorer.
Students this district serves
Several state programs are funded on these counts, so a district's mix of students shapes its allocation as much as its total enrollment does. Shares are of the October headcount.
| Student group | Students | District share | Statewide share |
|---|---|---|---|
| Low income | 28 | 63.6% | 49.6% |
| English learners | 4 | 9.1% | 15.0% |
| Students with disabilities | 10 | 22.7% | 16.3% |
| Highly capable | 0 | 0.0% | 8.0% |
| Experiencing homelessness | 2 | 4.5% | 3.8% |
| Migrant | 0 | 0.0% | 2.0% |
Local levy and Local Effort Assistance
State law limits an enrichment levy to the lesser of $2.50 per $1,000 of assessed value and a set amount per student, and property-poor districts receive Local Effort Assistance to close part of the gap between what their property base raises and the statewide goal.
Levies and Local Effort Assistance are paid by calendar year, not by school year, so each figure below is labeled with its year.
- Voter-approved levy, 2027
- $285,000
- Calendar year 2027 collections, as approved by voters
- Levy rate, 2027
- $0.79 per $1,000 of value
- The most state law allows. Voters approved $1.06.
- Local Effort Assistance received, 2024-25
- $0
- School year 2024-25 (September to August), from the district's financial report
State law blocks about $73K of the levy voters approved here for 2027: that much is above the statutory per-student limit, so the district cannot collect it without a change to state law rather than a new election.
This district does not qualify for Local Effort Assistance - its property base raises more than the statewide goal at the standard rate. The full formula is walked through step by step on how Local Effort Assistance works, with more context on school levies and LEA.
Spending, surplus and reserves
A fund balance of 65.4% of spending would run the district for about 239 days. That meets the State Auditor's benchmark of at least 60 days (about 16% of a year's spending).
The 60-day benchmark comes from the State Auditor's Financial Intelligence Tool, which adopts the Government Finance Officers Association's two-month guideline. It is not a legal requirement, and each school board sets its own minimum fund balance in policy.
Keep reading
Charts for Great Northern School District
Revenue trends, fund balance and need-vs-funding, interactively.
How Washington funds schools
Where the $21 billion comes from and where it goes.
The prototypical school model
The formula that turns enrollment into a state allocation.
Policy Simulator
Change a funding lever and see what it would cost statewide.
Take action
The legislators for this district and the bills in play.
Sources & methodology
Every dataset and statute behind these numbers.
All figures are OSPI actuals for 2024-25, the most recent school year with published F-196 revenue. Browse all 315 Washington districts and charters.