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Kelly  \nChief Financial Officer  \nPrepared by:  \n• Shawn Lewis, Director, School Apportionment and Financial Services [shawn.lewis@k12.wa.us](shawn.lewis@k12.wa.us | 360-725-6019)[ | 360-725-6019](shawn.lewis@k12.wa.us | 360-725-6019)  \nTABLE OF CONTENTS  \nExecutive Summary .................................................................................................................................................................... 3  \nIntroduction & Background .................................................................................................................................................... 5  \nSubgroup \\#1: State, Local, and Regional Needs .......................................................................................................... 13  \nSubgroup \\#2: Student Weighting Factors ...................................................................................................................... 17  \nSubgroup \\#3: State and Local Taxing Systems............................................................................................................. 21  \nSubgroup \\#4: Resource Accountability and Efficiency .............................................................................................. 24  \nConclusion & Next Steps ...................................................................................................................................................... 29  \nLegal Notice ............................................................................................................................................................................... 31  \nEXECUTIVE SUMMARY  \nThe K–12 Funding Equity Workgroup was established by the 2025 Legislature to analyze K–12 funding formulas and revenue sources, and explore options for revisions to the funding formula that are responsive to student needs, including economic, demographic, and geographic differences in student and community populations (2025 Chapter 404 s.3) .  \nThe Superintendent of Public Instruction is charged with using the Workgroup’s analysis to consider options for revising state and local school funding formulas. By November of each year through 2027, State Superintendent Chris Reykdal is required to report the Workgroup’s progress and any proposed options to the education and fiscal committees of the Legislature.  \nThis report presents the first annual report on the Workgroup’s progress.  \nThe Legislature did not provide funding for the Workgroup or for contracts for institutions of higher education or non-partisan research entities to support the Workgroup’s analysis. Due to the lack of funding, the initial efforts of the Workgroup were to identify options to explore in future years should the Legislature provide funding for research and analysis. No proposed options for revising state and local school funding formulas are included in this initial report.  \nIn this initial phase of the work, the Workgroup divided into four subgroups for detailed conversations about specific aspects of the current funding landscape. The subgroups were as follows:  \n• Resource Accountability and Efficiency  \n• State and Local Taxing Systems  \n• State, Local, and Regional Needs  \n• Student Weighting Factors  \nBased on the Workgroup’s progress and reports from the Workgroup’s subcommittees, Superintendent Reykdal recommends the Legislature:  \n1. Address funding adequacy for current needs and requirements immediately, while the K–12 Funding Equity Workgroup continues work to recommend long-term formula changes to address both adequacy and equity.  \n2. Provide funding to the Office of Superintendent of Public Instruction (OSPI) to support the K–  \n12 Funding Equity Workgroup priorities for the 2026 calendar year (fiscal years 2026 and 2027) as identified in the bulleted list below, includin","cbCaifZvJoqtspE7","https://ap.wps.com/l/cbCaifZvJoqtspE7","pdf",396002,31,"English","# Executive Summary\n# Introduction & Background\n# Subgroup #1: State, Local, and Regional Needs\n# Subgroup #2: Student Weighting Factors\n# Subgroup #3: State and Local Taxing Systems\n# Subgroup #4: Resource Accountability and Efficiency\n# Conclusion & Next Steps\n# Legal Notice","[{\"question\":\"Why was the K–12 Funding Equity Workgroup created in 2025?\",\"answer\":\"It was established to analyze K–12 funding formulas and revenue sources and to explore revision options responsive to student needs, including economic, demographic, and geographic differences.\"},{\"question\":\"What is required for reporting to the Legislature after the 2025 establishment?\",\"answer\":\"By November of each year through 2027, the State Superintendent must report Workgroup progress and any proposed options to the Legislature’s education and fiscal committees.\"},{\"question\":\"Does the initial 2025 annual report include proposed changes to funding formulas?\",\"answer\":\"No. The report states that due to lack of funding, the initial efforts focused on identifying options for future years; no proposed options are included in this first annual report.\"}]","K–12 Funding Equity Workgroup 2025 Annual Report - November 2025 | PDF",1792063414,78]