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State Funding Overview

Annually, the school district receives state appropriation dollars to support its operating budget. Idaho school districts’ state funding is allocated through a complex formula, based on staffing qualifications, student grade levels, and daily attendance. Some state general funds are designated for specific purposes, such as Kindergarten through 3rd grade literacy or classroom technology, and cannot be spent on other budgetary items such as salaries, utilities, extracurriculars, or security. State funding is allocated to Idaho districts in a mainly one-size-fits-all formula without reference to factors such as the cost of living in the District's area or the unique needs of students, for example, students with disabilities. 

Federal Funding Overview

Federal funds are allocated to Idaho school districts annually and are earmarked for specific programs.  Federal funds have strict guidelines and cannot be used for operational purposes that lie outside the specific programs they are allocated to support. A majority of federal funding supports the Title program, IDEA (special education) program, and the child nutrition program.  

Property Tax Funding Overview

Property tax levies support Idaho schools. What sets Idaho apart from many other states is that this source of basic operational funding must be approved by local voters, rather than allocated through a guaranteed property tax formula. Every two years, Idaho school districts must ask local patrons to approve supplemental levies to cover basic operational costs, even when the districts are not seeking to increase the levy amount. On May 20th, 2025, voters approved a measure to replace the expiring levy in the amount of $5,958,551.  The 2025 supplemental levy will expire June 30, 2027. The supplemental levy is a critical need for the district’s operating budget as these funds support essential programming and materials not covered by state or federal dollars. Examples of budgetary line items supported by Post Falls supplemental levy funds include:  

• Extracurricular student activities and athletics
• Safety, security, counseling, and nursing support services
• Funding for Kootenai Technical Education Campus (KTEC)
• Competitive salaries for all staff

The Post Falls School District is grateful that patrons have long supported a supplemental levy to bridge gaps between state funding and the true cost to educate Post Falls students.

Local bond funds represent the district’s payment obligations. Bond funds support building construction, maintenance, and repairs. Post Falls School District’s most recent bond was approved by voters in 2019 for $19 million. Project funds were used to build Treaty Rock Elementary, construct a track at River City Middle School, purchase land for future school sites, and provide necessary updates to our most senior buildings.  As a fiscally conservative district, Post Falls was able to pay off the bond for Post Falls High School before asking for voter approval on the new $19 million bond, resulting in no new increases to local taxpayers.

Thank you for reading to learn about our District's finances. For any questions regarding Post Falls School District’s financial information, please contact:

Josh Gittel | Chief Financial Officer

joshua.gittel@sd273.com
208-773-1658