SOAP LAKE – With major facility upgrades and full staffing on the horizon, the Soap Lake School District has approved a balanced $12.5 million budget for 2025–26. 

“I’m feeling really positive about where we’re headed. We built this year’s budget using conservative enrollment numbers to stay on the safe side, and all signs point to our actual enrollment coming in higher,” Superintendent Angela Rolfe said.  

Funds 

The budget consists of five funds for the board to approve including the General, Capital Projects, Debt Service, Associated Student Body and Transportation Vehicle funds.  

The General Fund, which supports daily operations, begins the year with a carryover of $1.6 million. Revenues are projected at $12.3 million, with expenditures slightly higher at $12.5 million. The district projects to end the year with a balance of about $1.4 million. 

The Capital Projects Fund is focused on major facility improvements. With a starting balance of $201,000 and nearly $10 million in anticipated revenue, the district plans to spend around $10.2 million. Projects include a full roof replacement at the elementary school, new electric boilers for both schools, HVAC upgrades and electrical system modernization. 

The Debt Service Fund, used to pay off bonds, has a balance of $25,000. With minimal revenue and no planned expenses, the fund will grow slightly to $25,600. 

The Associated Student Body fund, managed by students with board oversight, supports extracurricular activities. It starts with $82,000, expects $134,000 in revenue, and plans to spend roughly $122,000, ending the year with about $94,000. 

The Transportation Vehicle Fund begins with $244,000 and anticipates $84,000 in revenue. With $328,000 in planned expenses, the fund will be fully spent by year’s end. According to Maceda, they are not purchasing any new buses this year.  

Revenues 

The district’s total projected revenue for the year is approximately $12.3 million. The majority — 76.84% or $9.4 million — comes from state funding, which is primarily based on student enrollment and supports basic education and categorical programs. 

The district has budgeted for 425 students for the 2025-26 school year including Running Start, Open Door, Alternative Learning Experience and Transition to Kindergarten. 

“The district chose to budget enrollment conservatively but anticipates actual enrollment to come in higher than budgeted,” Maceda said. “Our enrollment projections are based on district wide analysis by grade level.” 

Local tax revenues, mainly from voter-approved levies, contribute about $744,000 or 6.07%. These funds are essential for covering services not supported by state or federal programs.  

Rolfe said this includes staff positions, activities and athletics, substitute teachers, insurance and technology contracts.  

“These local funds help maintain opportunities and supports that would not otherwise be possible,” Rolfe said. 

Federal funding accounts for $1.3 million or about 10.7%, supporting grant-based programs that enhance educational opportunities. Although board members expressed concern about federal funding reliability, district staff reassured them that recent federal action has unfrozen $5 billion in K–12 funds, making the district’s portion likely to arrive. 

An additional $756,000 or just less than 6.2% comes from local non-tax sources, such as tuition, food services, transportation reimbursements and facility rentals. The district also expects $27,000 from other agencies like the North Central Educational Service District, which will support mentoring and incentive programs. 

Expenditures  

The district has allocated $12.5 million in expenditures for the year. The largest portion — 68.39% or $8.6 million — is dedicated to instruction and teaching support. This includes teacher and instructional assistant salaries, classroom materials, textbooks, and student support services such as counseling and special education. 

“We’re fully staffed going into the school year, which is a huge win,” Rolfe said. “We’re focused on expanding programs and opportunities for students.” 

Operational support, including building maintenance, utilities, transportation and food services, makes up 18.02% or about $2.3 million of the budget. These funds ensure the district’s facilities and services run smoothly. 

Central administration, which includes the superintendent’s office, human resources, accounting, and technology support, is budgeted at $1.2 million — about 9.6%. 

School administration expenses total $505,000 or 4.04%, covering salaries for principals, assistant principals and clerical staff.  

“Overall, I’m excited about the direction we’re going and thankful for the board and community support,” Rolfe said.