Revenue minus spending

What this dataset measures

Built to check a widely shared claim that Seattle Public Schools' budget rose 96% from 2014 to 2025 while enrollment stayed near 48,500. Uses the state's year-end financial records (F-196) for every district so Seattle and the statewide total are measured the same way.

Geography

Seattle, Washington, Washington

Unit of observation

School district and school year

Update cadence

Annual, after OSPI posts F-196 data (December)

Curator

FactHub Research Team

Curated data tables

Revenue minus spending

General fund revenues and other financing sources minus expenditures.

Unit of observation: School year

seattle-schools-budget-balance.csv text/csv · 977 bytes

All 14 rows 6 columns Download the file

All 14 rows

school_year	basis	revenues_and_other_sources US dollars	expenditures US dollars	difference US dollars	source_id
2013-14	Actual	614818220.79	611682782.97	3135437.82	ospi-f196
2014-15	Actual	660923106.29	648066617.46	12856488.83	ospi-f196
2015-16	Actual	723676132.88	710607690.71	13068442.17	ospi-f196
2016-17	Actual	768107526.63	752156924.72	15950601.91	ospi-f196
2017-18	Actual	837283605.02	816683370.97	20600234.05	ospi-f196
2018-19	Actual	951818093.18	913687821.68	38130271.5	ospi-f196
2019-20	Actual	962936209.28	966875780.07	-3939570.79	ospi-f196
2020-21	Actual	1011204090.55	973784863.88	37419226.67	ospi-f196
2021-22	Actual	1043904848.49	1054331381.59	-10426533.1	ospi-f196
2022-23	Actual	1082609937.08	1124214949.46	-41605012.38	ospi-f196
2023-24	Actual	1125335672.03	1138288131.07	-12952459.04	ospi-f196
2024-25	Actual	1172148744.15	1195855065.08	-23706320.93	ospi-f196
2025-26	Budget	1263005823	1352858641	-89852818	sps-budget-2026-27
2026-27	Budget	1317606065	1338853189	-21247124	sps-budget-2026-27

6 field definitions

Field	Type	Meaning	Units	Value type
school_year	string	School year		observed
basis	string	Actual or Budget		observed
revenues_and_other_sources	number	Revenues and other financing sources	US dollars	observed
expenditures	number	Expenditures	US dollars	observed
difference	number	Revenues and other sources minus expenditures	US dollars	derived
source_id	string	Source id		observed

Supporting files

Source snapshots, manifests, quality reports, documentation, and other materials used to produce or review this release.

• seattle-schools-budget-dataset-parts.json Documentation · application/json · 40.7 KB (41,667 bytes)

  Machine-readable sources, table definitions, events, saved analyses and the attributed statement for this dataset version.

Sources

1. Office of Superintendent of Public Instruction (OSPI) Annual school district financial statements (F-196): general fund expenditures by program and object, revenues by source, and the enrollment OSPI uses for per-pupil figures. 10-year workbook (https://ospi.k12.wa.us/sites/default/files/2025-12/10_year_f-196_data_2024-25.xlsx) for 2014-15 to 2024-25; 2013-14 and detail rows from the SAFS F-196 data files (https://ospi.k12.wa.us/safs-data-files).

   Retrieved November 3, 2026. Washington State public record. Public government data; derived tables redistributed with attribution.

   Reliability: Government. OSPI compiles the year-end financial statements every Washington school district must file (form F-196). Figures are as reported by the district; OSPI publishes them without audit adjustment.

2. OSPI Financial Reporting Summary, Section One Statewide general fund expenditures and per-pupil spending by year, 2014-15 to 2024-25 (2013-14 from the 2022-23 edition: https://ospi.k12.wa.us/sites/default/files/2023-12/2022-23_section_one_statewideaveragefinancialtablesandcharts.pdf).

   Retrieved November 3, 2026. Washington State public record. Public government document.

   Reliability: Government. OSPI summary of all districts' F-196 reports; used here for the statewide comparison. Its per-pupil enrollment counts K-12 FTE plus some special-education and institutional students.

3. OSPI Report Card enrollment (data.wa.gov) October headcount by grade for Seattle School District No. 1, 2014-15 to 2024-25; 2025-26 from https://data.wa.gov/d/wvqy-yp3m.

   Retrieved November 3, 2026. Washington State open data. Public open data.

   Reliability: Government. Headcount of students enrolled on the October count date, as districts report it to OSPI. Earliest year in this series is 2014-15.

4. Seattle Public Schools 2026-27 Budget Book 2024-25 actual and 2025-26 and 2026-27 budgeted general fund totals; K-12 AAFTE 2022-23 to 2026-27; fund balance outlook.

   Retrieved November 3, 2026. Public record. Public document; figures quoted with attribution.

   Reliability: Party to the dispute. The district's own adopted budget. SPS argues the state underfunds it, but these figures are its audited actuals and adopted budgets, which match OSPI's records.

5. Seattle Public Schools Adopted Budget 2015-2016 (copy) 2013-14 actual general fund summary (F-195 format) and 2013-14 actual K-12 AAFTE.

   Retrieved November 3, 2026. Public record. Public document; figures quoted with attribution.

   Reliability: Party to the dispute. SPS no longer posts this book on its site; this copy is kept by a parent-run data project. Its 2013-14 totals match OSPI's F-196 records to the dollar.

6. Seattle Public Schools Adopted Budget 2016-2017 (copy) K-12 AAFTE 2012-13 to 2014-15 with kindergarten shown at half-day and state-funded full-day kindergarten separately.

   Retrieved November 3, 2026. Public record. Public document; figures quoted with attribution.

   Reliability: Party to the dispute. District budget book copy kept by a parent-run data project; AAFTE figures are from OSPI report 1251.

7. U.S. Bureau of Labor Statistics, CPI-U Seattle-Tacoma-Bellevue CPI-U (CUURS49DSA0, bimonthly) and U.S. city average CPI-U (CUUR0000SA0), averaged over each September-August school year.

   Retrieved November 3, 2026. Public domain (U.S. government work). Public domain.

   Reliability: Government. Official consumer price index. The Seattle index is published for even months only.

8. U.S. Bureau of Economic Analysis via FRED Implicit price deflator for state and local government consumption and investment (quarterly), averaged Q3 to Q2 for each school year; used as a sensitivity check.

   Retrieved November 3, 2026. Public domain (U.S. government work). Public domain.

   Reliability: Government. National index of the prices state and local governments pay, dominated by employee compensation; not specific to Washington or schools.

9. @PNWConservative on X The post rated in the companion fact check.

   Retrieved November 3, 2026. Quoted for commentary. Quotation only.

   Reliability: Advocacy group. Has a stake in this finding. Anonymous political account; the post argues for Initiative 645.

Limitations and reproducibility

Reproducible from public sources: Every figure comes from public OSPI files, SPS budget books, BLS and BEA. Sum the F-196 general fund rows for district 17001 by year (or read the OSPI 10-year workbook), divide by OSPI's per-pupil enrollment, and deflate with the September-August average of the Seattle CPI-U.

• General fund only; capital and debt-service funds are excluded.
• 2013-14 kindergarten FTE was counted mostly at half-day, which understates 2013-14 enrollment relative to later years.
• Price indexes measure consumer or government prices broadly, not school costs specifically.
• Budget-year figures (2025-26, 2026-27) can change at year end.