District overview
Guthrie Common School District
Funding structure, how it compares to peers, and where major projects stand.
How a one-school district in King County pays its bills
Guthrie CSD runs one Pre-K to 12 school in Guthrie, the county seat of King County. A seven-member elected Board of Trustees sets the budget and tax rate. Local property taxes pay more than half the budget. Because the district is so small, Texas funds it as if it had 130 students in average attendance. Voters approved a higher tax rate in November 2025, yet the 2026-27 budget still plans to spend $366,160 more than it brings in.
Local taxes come first
Local sources supply $1,662,186 of 2026-27 revenue and the state $1,402,691. The 2026 tax rate is $0.7954 per $100, all for operations, because the district's bonds are paid off.
Very high cost per student
A 2025 efficiency audit found 2024 spending of $37,745 per student, against $19,637 for similar districts and $12,944 statewide. That is common for very small rural schools.
Savings cushion
The audit for the year ending August 2025 shows $3,587,768 in unassigned reserves, which can cover planned deficits for a time.
A changing board
Three trustees resigned between March and October 2026. The board filled one seat by appointment, and one seat is vacant as of October 19, 2026.
A planned deficit is not a sign of mismanagement on its own. The efficiency audit found no significant problems, and the district has earned a Superior FIRST financial rating for five straight years.
Where the district stands
Down from $0.8022 approved by voters in November 2025.
Peer average $19,637; state average $12,944.
Context: NCES district enrollment figure. The state funds the district at a minimum attendance of 130.
Major projects
Track replacement and facility repairs
in progressTrack improvement and replacement and repairs to existing facilities, paid for with a maintenance note.
- No action taken on track project
- Board approved track improvement and replacement
- Board approved a $500,000 maintenance note and track contractor authority
- Maintenance note and lighting project listed in facilities update
Funding
Maintenance note arranged by LiveOak PF (a loan repaid from future operating budgets)
Enrollment study
under discussionThe board discussed an enrollment study in September 2026 after reviewing enrollment projections over the summer.
- Enrollment projections in superintendent report
- Board discussed the enrollment study
Funding
Not stated
Recent news
Agendas and signed minutes from the district's School Board page, plus budget, tax rate, audit, efficiency audit, election notices, superintendent contract and handbooks posted on guthriejags.com.
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