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Bellingham School District #501 · Fund #100 · General

Bellingham SD #501 General Fund (Enrichment / EP&O)

Bellingham School District #501 General Fund accounts for the district's day-to-day operations across approximately 25 schools serving the City of Bellingham and surrounding areas. Funded primarily by state ...

Active General Bellingham School District #501
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About this fund

Bellingham School District #501 General Fund accounts for the district's day-to-day operations across approximately 25 schools serving the City of Bellingham and surrounding areas. Funded primarily by state apportionment with supplemental Enrichment (formerly "M&O") levy revenue from local property tax.

The Enrichment levy line on tax bills ("BSD #501 — Enrichment") is voter-approved every 2-4 years. Statutory cap since the 2018 McCleary fix: lesser of $2.50 per $1,000 of assessed value or $2,500 per pupil under RCW 84.52.0531.

Authorization

The legal basis for the fund.

RCW citation: RCW 28A.150-330; RCW 84.52.0531 (Enrichment levy cap)

Multi-year balance ledger

Year-by-year revenue, spending, and ending balance from the city's budget and CAFRs.
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Where the money goes

Top spending categories from documented budget line items.
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Revenue mix

Every documented inflow into this fund. By default the mix uses each source's most recent year (which means percentages mix years). Pick a single year to see strictly comparable percentages.
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Discussed in meetings

Real Briefings that mention this fund.
May 04, 2026
The May 4, 2026 Ferndale City Council meeting featured a comprehensive presentation on property tax and multifamily tax exemption (MFTE) policy by Whatcom County Assessor Rebecca Czar, clarifying longstanding confusion ...
Mar 16, 2026
The Ferndale City Council spent the majority of a three-hour meeting examining the Multifamily Tax Exemption (MFTE) program, sparked by a developer's request to expand the program area northwest of downtown. Community ...

Methodology note

Real Record tracks BSD #501 General Fund. The Enrichment levy is the property-tax portion of the Fund.

Sources: Bellingham School District #501 adopted budgets and Comprehensive Annual Financial Reports (CAFRs); Chart of Accounts; Real Briefings meeting coverage. Real Record renders the published fund data in plain language; we don't change the numbers. Where the source publishes a different classification than ours, both are shown.