The West Bonner County School District has approved a $13.94 million spending plan for the 2026-27 school year, with trustees voting unanimously at a special board meeting held June 24 to advance a budget described as largely flat compared to prior years.
Fund Balance Provides Limited Cushion
District officials project a fund balance of roughly $3.147 million at year’s end. That figure includes a $572,000 contingency reserve — equal to five percent of the budget — along with a $2.911 million unappropriated balance. While the unappropriated balance may appear substantial at first glance, officials cautioned that those dollars are not available for open-ended spending.
Kendra Salesky addressed the nature of those reserves directly during the meeting: “It is not free-for-all money. It has a home. It has special requirements for where it gets spent.”
Salesky also noted the district now has a better grasp of its financial standing after years of uncertainty. “We have a clearer understanding of where our fund balance is and where our fund balance was in previous years,” she said.
That clarity has been slow to arrive. Audits for the 2024 and 2025 fiscal years remain outstanding, though all audits through 2023 have been completed. The district faces a November 15 deadline for completing those overdue audits, a benchmark that carries weight as the district works to rebuild credibility with state oversight officials and the broader community.
Staffing Scenario Puts Reserve Under Pressure
While the fund balance offers some breathing room, district administrators laid out a scenario that illustrates how quickly that cushion could shrink. If the district proceeds with eliminating five teaching positions and puts forward a levy similar to the one voters approved in May 2025, it would draw approximately $1.7 million from the fund balance — leaving roughly $1.3 million in reserve by year’s end.
The May 2025 levy was a two-year measure totaling $4.7 million, generating approximately $2.35 million annually for district operations. Whether a comparable levy will be placed before voters in the coming cycle remains a key variable in the district’s financial outlook.
West Bonner County School District has faced significant financial and governance turbulence in recent years, making the fund balance figures and audit timelines closely watched indicators for parents, staff, and taxpayers across the district’s coverage area spanning Priest River and the surrounding communities of Bonner County.
Insurance and Benefits Renewed for One Year
On the benefits side, trustees approved the district’s continued participation in the Idaho School Benefit Trust for insurance coverage. A one-year medical and dental contract will run from September 1, 2026 through August 31, 2027.
The medical plan carries a $3,000 high deductible, but the district will fund a $1,500 buydown benefit to offset a portion of that out-of-pocket exposure for enrolled employees. Dental coverage will continue through Dental Blue Connections and Willamette Insurance as the district’s two dental providers.
The one-year term of the benefits contract — rather than a multi-year arrangement — gives the district flexibility to reassess staffing levels and revenue before locking in longer-term commitments on the benefits side.
What Comes Next
With the 2026-27 budget now formally adopted, attention turns to several unresolved items with significant financial implications. Completing the outstanding audits for fiscal years 2024 and 2025 by the November 15 deadline is an immediate priority. Decisions around the five teaching positions flagged in the budget scenario will also move to the forefront as the new school year approaches.
Levy planning remains a central question. Whether district leadership pursues another voter-approved supplemental levy — and on what timeline — will shape how much of the fund balance can be preserved beyond the current school year.
Taxpayers and families in the Priest River area should expect further board action on these issues in the months ahead. For broader context on new Idaho education and finance laws that took effect this month, see the Idaho News Network’s roundup of laws from the record 2026 legislative session. Bonner County residents can also stay current with local public proceedings through the latest county public notices, which include upcoming hearings and financial actions affecting the region.