Frequently Asked Questions

In general, the source of public library funding is dependent on the type of library system. In Washington, single-county and intercounty regional libraries are special purpose taxing districts that derive their funding from local property taxes. Municipal (city) libraries may be single or multi-branch systems that operate as a city department and are funded through city government appropriations.

Timberland Regional Library is an intercounty rural library district with many cities throughout the 5-county region annexed to the district for library service. Our funding is primarily derived from local property taxes with a small percentage of timber revenue. Timber revenue refers to timber excise taxes, Department of Natural Resources trusts, county and State Forest Board timber sales and other related sources. 

The Municipal Research and Services Center (MRSC) provides a comprehensive list of library types throughout the state.

We understand that the announcement of the anticipated budget shortfall in 2026 feels sudden. The immediate issue is that TRL had fallen out of compliance with the Fund Balance Management Policy, which requires "a minimum beginning assigned fund balance of thirty percent (30%)."  

In recent years, even when expenditures had begun to exceed revenues, the beginning fund balance remained within policy requirements: 38.7% in 2022, 43.6% in 2023, 38.8% in 2024, and 31.6% in 2025. TRL's fiscal close process occurs in January for the prior year, and because the policy requires a plan to restore the balance if it has fallen below the 30% threshold, the Board of Trustees was immediately notified, and leadership began working on a plan to address the shortfall.

Budgeting is a continuous process that is guided by the Library’s Strategic Direction and informed by our Mission, Vision and Values. Library staff work collaboratively with district leadership to plan future projects and identify needs and opportunities that have financial impacts.

Every summer, information is collected and submitted to TRL’s Finance staff who review anticipated needs with Library Administration. Together, they prepare a budget estimate for the year ahead that is presented for approval to the Board of Trustees. This budget estimate combines the estimated total cost to run each individual branch and department.

As required by law, the TRL Board of Trustees holds a budget hearing each November prior to the adoption of next year’s budget, typically in December.

Leadership Changes: 

• Andrea Heisel was appointed as Interim Executive Director by the Board, effective May 21, at a monthly salary set 13% below her prior compensation, at her request. Heisel was selected through an open recruitment process – including 21 applicants and three internal candidates​.
  
• Muriel Wheatley (Regional Manager of Centralia and Chehalis Libraries) was appointed Interim Deputy Director​. 
• The Board of Trustees authorized a nationwide search for a permanent Executive Director and issued an RFP (Request for Proposal) for a search firm on June 25 - anticipated to be selected at August 26 board meeting.​ 
• New Administrative Leadership Team in place – one lead per department, including three union-represented staff​. 
• New Finance Administrator hired.  
• Andrea has met in-person with all of the staff in each branch to hear directly from frontline staff about concerns and hopes for the future. She continues to meet and to work with Friends of the Library groups as well to repair and build relationships.  

Administrative Structure Changes: 

• Administrative restructuring and salary adjustments completed. The Executive Director position was reduced from Grade 89 to Grade 84 and the Deputy Director position from Grade 86 to Grade 82. 
• Furloughs for non-represented staff approved June 24 — two days per month, July through October 2026 
• Projected 2026 savings from restructuring, position changes and furloughs: $222,715. 
• Total 2026 budget adjustments to date (includes voluntary/involuntary layoffs, reduction in collection spending, reduction in non-essential service spending, and administrative restructuring): approximately $3.69 million.   
• Reductions began with the two most senior positions in the organization. 
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Financial & Board Governance Changes:​ 

• Financial Transparency and Planning Policy adopted May 27, 2026. This policy requires multi-year forecasting, standing reporting against the 30% fund balance floor, disclosure of unanticipated costs, and fiscal impact analysis of prospective labor agreements.​​  
• Monthly financial reports and 2027–2030 balance sheet projections are now published at TRL.org/budget​.   
• Beginning fund balance history published openly: 38.7% (2022), 43.6% (2023), 38.8% (2024),31.6% (2025) against a 30% policy floor​.   
• Board established a subcommittee to commission independent fiscal and workplace assessments; the fiscal review is scoped back to 2018. We are in the process of preparing the RFPs. ​   
• Policy Committee is reviewing the full inventory of TRL policies and procedures​.  
• Built an accountability plan from the top down. This includes strengthening evaluation and feedback for the Board, Executive Director and supervisors; creating opportunities for staff to provide feedback on leadership; establishing a new staff evaluation process; expanding staff input; revising the Non-Retaliation Policy; and creating a new procedure for workplace investigations. 
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Update: TRL and Union leadership have reached an agreement to limit involuntary layoffs. Pleas refer to TRL's April 2026 Press Release for additional information.

At approximately 68% over the last six years, the largest proportion of annual expenditures is dedicated to salaries and benefits. In recent years, TRL has begun utilizing new technologies to allow us to maintain library access with fewer staffing resources in an attempt to minimize the impact on the public and maintain access to library services. We have also succeeded in capturing some savings through departmental reorganization, consolidation of positions, and attrition.  

Cost savings have been achieved in other areas as well. However, unlike supplies, equipment, materials, and programming, staffing costs are an ongoing expense that must be part of the conversation about cost reductions in order to ensure long-term sustainability.  

This is a difficult reality because libraries and library staff provide deeply meaningful services and support that are very often not available elsewhere in the communities we serve. In frontline and behind-the-scenes roles, library staff perform valuable and multifaceted work on a daily basis, and TRL Administration has worked collaboratively with the Union and the Board of Trustees to compensate staff fairly for the dynamic and often challenging nature of public library work. Even so, library usage trends have changed significantly in recent decades and continue to evolve. As such, it is essential that we adjust our operations and staffing levels to correctly reflect what is needed to provide core services to the public within our means.  

Since January 2026, TRL has made budget adjustments, including a full restructure and salary review of the administrative leadership team. Salary revisions, position changes, and Board-approved furloughs for non-union-represented staff and Administrators are projected to save over $222,700 during the second half of the year. These changes also distribute leadership roles more responsibly and include a broader range of voices in decision making. The full Administration Restructuring and Salary Adjustment plan can be reviewed as part of the 06/24/2026 Board Packet.

Overall, TRL has made budget adjustments totaling approximately $3.69 million when considering these savings combined with other measures, including reducing collection expenditures, leaving vacant positions unfilled, and utilizing voluntary and involuntary layoffs.

View projections and other Financial Reports on our Funding and Budget webpage. 

Most renovations and remodels to library branches are paid for from the Building Fund. In some cases, projects can utilize dedicated gift funds or are completed in partnership with cities. For additional information about special purpose funds visit: https://trl.org/budget/  

The Building Fund budget is approved by the Board of Trustees and is utilized for one-time expenses as part of capital projects at TRL-owned buildings and approved projects at City-owned buildings throughout the district. It fluctuates from year-to-year depending on expected projects, anticipated building needs, and the availability of funds.   

TRL believes in the importance of re-investing public funds in the communities we serve. While we acknowledge the necessity of working to anticipate long-term financial trends, accumulating excessive reserves is a disservice to patrons whose tax dollars support the library. TRL leadership strongly believes that responsible stewardship of financial resources includes providing modern, inviting and accessible spaces at all libraries and has used the Building Fund to support this investment in our communities’ access to physical spaces. 

This varies by location, but statewide, 56.7% of property taxes were used to finance schools in 2024. Counties received 14.5%, cities received 11.5%,, and junior taxing districts such as fire districts, ports and libraries shared 16.2% (source). 

The Washington State Department of Revenue provides helpful information about how property taxes are calculated and spent as well as the effect of the 1% levy limit on increases in property taxes.

Funding sources vary between library districts, but federal and state funding for public libraries is generally limited. For example, in 2026 TRL's revenue was 93.7% property tax and 5.4% timber sale revenue.

Though it has come under threat recently, state support, via the Washington State Library (WSL), and federal funding via the Institute of Museum & Library Services (IMLS) supports crucial programs for children and teens, job seekers and rural and tribal communities throughout the state.

Additionally, TRL receives a substantial discount of 70% on internet costs through a federal program known as E-Rate, which is based on the free and reduced lunch levels (a key poverty indicator) of our five-county district.

Yes. TRL is grateful for the donations we receive from community members. In some instances, donors request that their gifts be designated for use by a specific branch or for a special purpose. In others, donations are given to Timberland as a whole. Due to the fact that they are limited and non-recurring, gift funds are used for one-time expenditures. They can be used to supplement library services, programs and collections, or utilized to support building updates, renovations and remodels.

To learn more about how you can donate to TRL visit: https://trl.org/donate/

TRL also pursues grant funding opportunities where they align with the Library's goals and capabilities.

Visit TRL.org/budget for a detailed look at our annual budget and a breakdown by expenditures.

TRL last requested a levy lid lift during the February 2009 Special Election, proposing to restore the District’s regular property tax levy of $.50 per $1,000 assessed valuation. The measure was unsuccessful with 45.14% of voters voting to Approve and 54.86% voting to reject the proposed levy increase.

Information about library elections in Washington is provided by the Washington State Library (click here for more information). 

To maintain service levels and respond to factors like inflation and population growth, a library district may occasionally ask voters to consider increasing the levy rate, known as a levy lid lift. State law usually limits property tax increases to 1% per year. A levy lid lift is a voter-approved exception to that rule.  Any proposed rate increase must receive majority approval from voters within the district to be enacted. If passed, the new rate is applied the following year. If not, the library continues operating under the current rate and adjusts services accordingly. 

Each year, the State Auditor’s Office (SAO) performs a financial and accountability audit of TRL to review our financial practices. Reports may be viewed online via the SAO website (click here).

Timberland Regional Library values responsible use of public resources and we are proud to have received clean financial audits for 5 years in a row.

Visit TRL.org/budget to see the library's annual budgets.