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Levy Cap Promise - Financial Parameter...

October 2026
 
Pam Orebaugh, President

For nearly fifty years, the Central Valley School District has asked our community to support levies. Educational programs and operations (EP&O) levies are financed by property taxes and have been run on election ballots for voter consideration about every three years. In a nutshell, EP&O enrichment levies are intended to fill the gap in funding between what federal and state agencies provide and actual operating costs, including maintaining personnel and programs supporting student learning and extra curriculars.

Washington state law currently caps EP&O levy collection at a rate of $2.50 per $1,000 of assessed property value. This means that when a district puts forward a levy dollar amount to voters, which in CVSD’s case is separated over three subsequent years, it is collected within that maximum rate threshold or less. This is why you will see the CVSD proposed replacement levy on the ballot as $48.9 million in the first year, $50.5 million in the second year, and $52.4 million in the third year. The Spokane County assessor’s office analyzes property values in the Central Valley School District and establishes a rate per $1,000 of assessed property value that is needed to collect the corresponding amount for that year.

When running a levy proposition, the district tries to project future rates for the public’s consideration. However, the ultimate, actual rate of collection can vary based on the market and property value fluctuation over that same period, while never going beyond the $2.50/$1,000 ceiling. So, for example, even if property values were such that the rate would need to be $2.51/$1,000 in order to meet the requested levy dollar amount, the district would be capped at the legal $2.50/$1,000 rate limit and experience a lower collection amount than voters approved for that year. Due to recent stagnant or decreasing property values and growth, the current levy rate per $1,000 of assessed value is higher than initially projected, but is capped at $2.50/$1,000.

The state has changed the levy cap numerous times over the years and can easily change it again. Many districts in Washington are seeing stagnant or decreasing property values, and legislators may change the levy cap to a higher amount per $1,000 to allow full levy sums to be collected.

As the board discussed the current EP&O levy and the levy replacement details, it became clear that the board needed to place maximum taxing guardrails in the form of a promise to our citizens. Legal counsel was sought to create an official resolution to ensure this was in line with all school district levy and financial laws, as well as Resolution 26-13, which authorized the EP&O replacement levy to be placed on the ballot this November. The Central Valley school board wants to assure taxpayers that  we will hold to a maximum collection rate, even if it means we do not collect the full levy amount.

On September 14, 2026, the board approved Resolution 26-15. This resolution establishes a parameter to guide the board in certifying the annual EP&O replacement levy collections. Despite what may change in the law for levy caps, the CVSD board promises that we will not increase collections beyond $2.50/$1,000 of assessed property value, which is the current levy collections rate.

Every fall, the board will certify the replacement levy collection for the following year. In regard to this board’s promise, we will work with the Spokane County assessor’s office to calculate what $2.50/$1,000 of assessed property value equates to for the entire levy collection for each year. We will then certify the levy collections for that amount, even if it is lower than what was approved to be collected by voters. For example, in year one, regardless of legal changes in rate, should the assessor’s office state that $2.50/$1,000 equates to $47 million, we will authorize $47 million to be collected instead of the proposed $48.9 million.

Our board understands the importance of partnering with our community to fully fund our schools, but also understands that times are hard. The hope is that holding a predictable rate will enable that partnership to flourish with continued trust and transparency.

Pam Orebaugh
2026 School Board Legislative Representative

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Board Self-Assessment Helps Focus and Improve the Board's Work...

September 2026

School Board Director Cindy McMullen

Just as staff and the Superintendent are evaluated each year, the Board evaluates its performance annually. We use the process adopted by the Washington State School Directors’ Association (WSSDA), based on standards shown through years of research to positively impact student success.

 

In August 2025, our Board and Superintendent adopted goals tied to the District Strategic Roadmap and major initiatives. These goals have guided much of our work this past year. In February 2026, we conducted an interim assessment of our progress in meeting these goals. In August, we completed our year-end review, using the WSSDA assessment tool to link our work to the five Washington School Board Standards.

 

Our Self-Evaluation determined:

  • Standard 1: Responsible School District Governance. Board strengths include delegating work appropriately to the superintendent, following collaborative processes, focusing policy decisions on high student achievement, and promoting continuous improvement by supporting the Professional Learning Communities initiative. We determined that we need to collaborate more with education colleagues on current and emerging education issues and provide stakeholders with more opportunities to present to the Board.

  • Standard 2: High Expectations for student learning. We are strong in regularly reviewing student achievement and using the information to make our decisions. We will work to find more ways to include our students, staff, and community in any updates of the District’s Mission and the goals set forth in the District Improvement Plan.

  • Standard 3: Conditions for district-wide student and staff success. We are proud of the work done under the Capital Levy to improve safer school entry vestibules, playgrounds, and sidewalks, ahead of schedule and within budget.  Another important goal accomplished this year is our work on budget transparency, especially the Board’s monthly monitoring of the 2025-26 budget and the Board’s budget priorities and parameters, which formed the basis of the 2026-27 budget.  We intend to expand our understanding of the staff evaluation process, particularly as it supports student achievement.

  • Standard 4: District accountability for meeting student learning expectations. We focused on using data to monitor student achievement and adjusting resources and strategies to close achievement gaps. We will continue this work in the 2026-27 school year.

  • Standard 5: Engage and represent local community values and expectations. The Board worked hard to expand communication with our public in clear, understandable ways. We will continue to look at more and better ways of two-way communicating with our families and community.
Based on what we learned from the self-evaluation, and in addition to the existing goals we will continue to pursue, we are finalizing new goals for this school year.  We will share these with you as soon as we adopt them.
 

The School Board is committed to focusing our work on our responsibilities to support the Central Valley School District Mission: To develop well-rounded, confident, and academically prepared individuals who aspire to achieve their full potential and contribute to their community.

 

Cindy McMullen

School Board Director

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Summer Session for the School Board...

Stephanie Jerdon, PresidentJuly 2026

 

Once school comes to a close, a common question Board Directors hear is, “Does the School Board get to take a break over the summer?” The short answer is “not really.” Although most students and staff are not in class or in our buildings over the summer, there are still operational, administrative and budgetary needs that persist year-round and require the Board’s review, consideration and approval.

With the exception of one July Board meeting, which is often canceled due to lack of quorum, the 2nd and 4th Monday Board meetings continue throughout the summer months. In fact, oftentimes, additional special Board meetings including executive and closed sessions are required either in-person or over Zoom as time sensitive items require Board discussions or actions between regularly scheduled meetings.

Examples of work the Board is currently undergoing or will be working on through the summer include:

  • Monitoring and considering approval of various annual program reports, including those required by law to be submitted to state or federal agencies
  • Monitoring and considering approval of ongoing district-wide expenditures, including but not limited to employee salaries and benefits, supplies being purchased for the coming school year and the cost of utilities
  • Considering approval the district budget for the 2026-2027 school year, approved June 22
  • Reviewing and considering both new and legally updated district policies
  • Reviewing and considering approval of the annual evaluation of the superintendent, approved June 22.
  • Reviewing and considering approval of the superintendent’s contract, approved June 22
  • Monitoring bargaining group negotiations, then reviewing and considering approval of contracts
  • Considering approval of personnel recommendations for district hiring, the taking of leave, or separations from employment
  • Monitoring the budget through the closing out of the current fiscal year
  • Considering annual interlocal agreements with law enforcement agencies to engage resource deputies and officers for the 2026-2027 school year
  • Discussing Strategic Plan progress and plans
  • Considering approval of any bids for district purchase contracts, including those connected to services or capital projects
  • Beginning to discuss Washington State School Directors’ Association (WSSDA) legislative and permanent positions prior to the September General Assembly, which will then drive statewide education advocacy
  • Evaluating 2025-2026 Board-Superintendent Team goals and planning for the 2026-2027 school year, as well as considering how the new goals will be incorporated into the next superintendent’s annual evaluation

As the Board continues its work, the desire for input from our community continues, too! All are invited to attend Board meetings and participate in public comment year-round. Zoom links are posted on our website for those who would like the option to listen or watch from home.

Come the end of August, we will be ready to start another exciting year of infinite possibilities!

Stephanie Jerdon

2026 School Board President

 

Go to BoardDocs for more information on any of these mentioned. 

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CVSD School Board 2026-2027 Budget Development...

Allen SkidmoreJune 2026
 

How much money does your family have in an emergency fund? In Washington state, every public school district has what they call a fund balance. This is the amount of money a district has in the bank at the end of each month. This fund balance is our reserves or our emergency fund.

 

Over the past few months, the CVSD School Board has been working on the 2026-2027 budget to support the district’s goals, ensure the best use of taxpayer dollars and increase our fund balance to ensure financial stability. We appreciate the hard work by our Executive Finance Officer, Shannon Johnston, and her team.

 

Some of our priorities in developing our budget are:

  • Support nutrition services and feeding students using every strategy available
  • Reduce costs for families for school supplies and activity fees
  • Balance salary increases with other priorities
  • Increase the fund balance to plan for contingencies

 

We ended the 2023-2024 school year with $9.6M in our fund balance and the 2024-2025 school year with $16.3M. This may sound like a lot of money, but given that we will spend $271.7M in the 2025-2026 school year, that is less than one-month of expenses.

 

Of our total spending, about 85 cents of every dollar goes directly to staff salaries and benefits for the teachers, counselors, nurses and support staff who serve our students every day.

 

In 2025-2026, we will receive a total of $277.3M in revenues. Approximately 82% of our funding comes from the State of Washington and federal programs. The remaining 18% comes from local taxpayers through the Educational Programs and Operations (EPO) Levy, Local Effort Assistance (LEA), and other non-tax sources such as fees, rentals and donations.

 

One challenge we continue to navigate is a significant reduction in LEA funding, which helps support extracurricular activities and enrichment programs that go beyond basic education. This reduction has added pressure to our budget and is one reason growing our fund balance is so important. As we are on track to spend $271.9 for 2025-2026, this leaves about $5.3M to add to our fund balance. Therefore, we anticipate ending our school year with a fund balance of approximately $22.3M.

 

For the upcoming 2026-2027 school year, we expect $286.5M in revenue coming in from all sources. We have budgeted to spend close to $283.3M, leaving an additional $3.2M for the fund balance, prior to adding another bus, which was discussed and agreed upon to purchase at the workshop. This fund balance growth aligns with Board Policy 6022, which directs the School Board to grow the fund balance to a 10-12.5% target of the total budget, which would be approximately $28M-$35M (based on the 2026-2027 expenditure budget).

 

In our most recent Board meeting on May 26, 2026, we had a budget work session. Included in the draft budget is a Board-approved $.30 increase in school lunch prices to mitigate the $77,620 nutrition program deficit due to recent increases in food costs (there is no change to free and reduced meals or CEP schools). However, the Board also agreed to invest approximately $220,000 on district-provided elementary school supplies (pencils, crayons, scissors, etc.), offering a net savings to families of $143,000, as well as the convenience of not having to go shopping for these supplies.

 

Our budget is not yet finalized, but we are getting close. We still have a School Board meeting on June 9, 2026 and a Public Hearing and Budget Adoption meeting on June 22, 2026.

 

We welcome community members to attend and provide public comment at either meeting.

 

Allen Skidmore

School Board Director

 

Links:

Board Policy 6022

Board Meeting May 26, 2026 Budget Roundtable

CVSD Budget and Finance

CVSD Budget and Finance History

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Washington State School Directors' Association (WSSDA) in Action...

Anniece BarkerMay 2026
 
Every elected School Board Director in Washington is automatically a member of The Washington State School Directors’ Association (WSSDA). As defined in RCW 28A.345, WSSDA is organized to provide non-partisan leadership support, model policy creation, legal insight and legislative advocacy for all of Washington's 295 school districts.

In order to help these efforts move forward, the body of the association (School Board Directors) meet annually to consider permanent positions of belief and legislative positions for advocacy. 
 
Permanent positions: 
These are positions which the body of membership value as beliefs of the association. For example: 
  • Federal Funds
    WSSDA believes federal funds for public education should be channeled directly to school districts.
    Category: Funding and Allocations      Type: Permanent     Adopted: 1996     Amended: 2012
Legislative Positions: 
Legislative positions help to guide WSSDA in its advocacy for or against legislation pertaining to public education. For example: 
  • Getting to School Safely
    WSSDA shall initiate and/or support legislation that fully, amply, and sustainably funds safe routes to school; which could consist of, but not be limited to, sidewalk and bike paths, construction and maintenance, traffic and speed calming measures, and other evidence-based safety measures for pedestrians and bicycle riders around all public schools.
    Category: Funding and Allocations     Type: Legislative     Adopted: 2025
Both permanent and legislative positions help to guide the advocacy work that WSSDA does on behalf of school districts across the state. Because this work affects every Washington district, School Boards are invited to participate in the creation or amendment process of these positions before voting on them in a General Assembly each year. 

How a position is created:
  • School Board Directors review positions in the spring
  • School Boards submit Board-approved amendments, retirements or new positions 
  • WSSDA legislative and resolutions committees review submitted positions and issue DO or DO NOT pass recommendations to the general membership 
  • WSSDA committee recommendations are shared with School Boards, and submitted positions can be amended again by Boards, if necessary 
  • All position proposals are published in the WSSDA General Assembly Handbook
  • School Boards review the Handbook and decide how they will vote on each proposal at General Assembly
  • A School Board’s Legislative Representative or delegated director attends the virtual assembly, can speak for or against proposed changes, and then can cast a vote on behalf of their Board
  • Each School Board gets one vote per proposal 
  • Positions that receive 50% or more approval, or 60% or more approval for bylaw changes, become the new positions of WSSDA
  • WSSDA amalgamates participating districts’ Top 10 legislative priorities (based on WSSDA-adopted positions) to create a Top 10 advocacy priorities list for the upcoming legislative session 
In the last several years, the Central Valley School Board has leaned into this important WSSDA advocacy work to help guide our state legislators to develop and support positive legislation that protects parental rights, local control and funding for basic education. We will continue to do this important work to help benefit our students, families and community. 

For more information about WSSDA and the work your School Board has done, please see the links below: 
 

Anniece Barker

2026 School Board Vice President

Pam Orebaugh, President

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Your School Board Ensures Safety Matters!

April 2026
 

Washington high school and middle school athletics are governed by a private, non-profit organization called the Washington Interscholastic Activities Association (WIAA). Over 800 schools are members of the WIAA, including our Central Valley School District middle and high schools.

The WIAA sets rules and standards for sporting events with the goals of ensuring fair play and student/participant safety. They believe that sports are an integral part of education, encourage students to attain personal academic excellence, and build and strengthen character traits such as leadership, service, and sportsmanship.

Policies, rules, and regulations are often set according to federal and state laws, but are also determined by member schools. Member schools are able to participate in a process for making or modifying policies, rules, or regulations. Every year, member schools may submit amendments or proposals. Also, each year, member schools may vote on all proposed amendments or changes.

In the last two years, the CVSD School Board has adjusted the process for the Board to direct school representatives on how to vote on behalf of the district. As representatives of the community, the Board wants to ensure that we are fulfilling our role in setting the direction of the district, including rules and policies surrounding athletics. We understand the vital role athletes play for our students, coaches, parents, and community. Therefore, we want to ensure that all votes align with that direction, as well as ensure uniformity and accountability.

The Board highly values input from our coaches and athletic directors, and thus we seek their input on amendments and proposals before we vote. Each Board member researches the proposed changes along with representatives’ input. Then a work session is held during a School Board meeting, facilitating a more informal discussion amongst Board directors. During the work session, the Board invites our lead athletic director to be present and participate.

This affords the Board the ability to directly ask questions and immediately receive input. Finally, after each Board director has made their final individual positions known, the Board majority on each item is declared by the Board President. The Board then returns to the dais to hear any public comments on the issues before moving to a final vote to submit the Board's positions to member school representatives. 

The CVSD School Board is committed to ensuring that student athletics remain safe and fair for all participants, are representative of our community, and align with the direction the Board sets. This procedural change in how the district votes on WIAA policies, rules, and regulations is one aspect of meeting these commitments in a more consistent and transparent manner.

Pam Orebaugh
2026 School Board Legislative Representative

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