2014 Budget Book by Chipfalls

Table of Contents Administrative Team

Leadership

Board of Education

Our Schools

Achievement Results

Advanced Placement and ACT

Attendance and Truancy

Strategic Plan

Student Achievement

Service Excellence

Our People

Finance and Operations

Growth

Budget Development Process

District Property Value Per Member*

2014-2015 Budget Proposal

Budget Adoption 2014-15

Revenue Limit Formula Components

Summary of Revenues

Longitudinal History - Revenue Limit Per Member

Fund Allocations

Strategic Priorities to Budget

Longitudinal History â&#x20AC;&#x201C; Equalization Aid Membership

Glossary of Terms

Fiscal Points of Pride

Contact Information

Financial Quick Facts

Property Valuations

Certified Valuation

Property Tax Levies

District Equalized Mill Rates

Per Pupil Revenues 2012-13

Tax Levies

Survey of Levies, Equalized Values and Tax Rates

Administrative Team Welcome! It’s not an overstatement to say that the Chippewa Falls Area Unified School District is located in one of the most beautiful areas all of Wisconsin! Serving 12 municipalities and covering approximately 230 square miles, the school district includes six elementary schools, one of the largest middle schools in the state, a Division 1 high school, an alternative school, and eight community-based Four-Year-Old Kindergarten partners! In serving our roughly 5,200 students, the school district is committed to our new strategic plan. Our vision guides this effort in providing the children of the greater Chippewa Falls area with excellent opportunities: Educational Excellence for a Changing Tomorrow! The Chippewa Falls Area Unified School District prides itself on serving children to an exceptional degree. With ACT scores above the state average and all schools MEETING OR EXCEEDING EXPECTATIONS on Wisconsin’s School Report Cards, we continue our tradition of Educational Excellence. We are internationally recognized for our Fine Arts programming, have high participation rates in Co-Curricular Programming, and are proud of our accomplishments in utilizing technology in the classroom! However, all school districts have room to improve, and in order to improve, we’ve developed our strategic plan and school and department-based action plans to develop as a great school district.

Goal Setting and Budget Development A school district’s budget is simply a reflection of the problems the school district is trying to solve. Granted, every school district has normal operational expenses (such as transportation or heating costs), but the allocations of resources to areas of action and improvement is one of the most important elements of developing a school district budget. A school budget is a step-by-step process. The first component to this budget was the adoption of the new teacher compensation framework, which the School Board approved in December 2013. Next, the School Board accepted the 2014-2015 Staffing Plan in May 2014. The Preliminary Budget was unanimously approved in June 2014. In July 2014, the School Board unanimously approved the school district’s new strategic plan. Throughout the late summer and early fall, the school district administrative team developed site-based action plans to support the implementation of the strategic plan. This document is just the end result of a series of Board-approved steps.

Budget Summary In the following document, you will find the data that was analyzed as we developed our areas of organizational capacity. Today, the proposed budget is a reflection of our efforts to implement our strategic plan and areas of highest priority: Student Achievement, Service Excellence, Our People, Finance and Operations, and Growth. We are in historic times in education. The following proposal not only gives this school district the capacity to improve in this year’s goals but also gives us the sustainability to meet our long term challenge of Educational Excellence for a Changing Tomorrow!

Left to Right: Brad Saron, MIchelle Golden, Dana Sommerfeld, Jenny Starck, Christine McMasters, Chad Trowbridge,3Scott Kowalski

Leadership

Community

Board

Strategic

Conversation

Governance

Planning

Themes

Results & Operational Expectations

Quality Processes &

Results

Deployment

Balanced Scorecard

Student Continuous Improvement Achievement & Cycles Cascading Awesome Department and School Scorecards

Opportunities

Board of Education The Board of Education of the Chippewa Falls Area Unified School District represents, leads and serves the district’s owners and holds itself accountable to them by committing to act in their best interests and by ensuring that all Board and district action is consistent with law and the Board’s policies. The Board’s purpose is to assure that the district achieves the results described in the Board’s Results policies and that it operates according to the values expressed in the Board’s Operations Expectations policies. The Chippewa Falls Area Unified School District School Board members are committed to maintaining an open line of communication with residents of the Chippewa Falls School District. Anyone having specific questions relating to board policies or actions should call the Board of Education office at 726-2417 or by mail at: Secretary of the Board of Education 1130 Miles Street Chippewa Falls, WI 54729

SCHOOLS in the Chippewa Falls Area Unified School District 2014-15 8

BB4C- 4K Partner Sites

Elementary Schools

Middle School

High School

Alternative Learning Center

TEACHING STAFF

in the Chippewa Falls Area Unified School District 2014-15

Grade/Level Pre-K

Students

396

Kindergarten-Grade 5

2172

Grades 6-8

1095

Grades 9-12

1439

Total Students

5102

369 Total Teachers

STUDENTS

184

185

Bachelor Degrees

Master Degrees 6

Elementary Schools Halmstad Elementary 565 E South Ave Chippewa Falls, WI 54729 (715)726-2415

Halmstad Elementary is a three section K-5 school that was constructed in 1971. Building additions were made in 2001 and 2005 to accommodate the expanding needs of the student population.

Hillcrest Elementary 1200 Miles St. Chippewa Falls, WI 54729 (715)726-2405

Hillcrest Elementary is a three section K-5 school that was constructed in 1964. Building additions were made in 1969, 1991 and 2001. These construction projects included the addition of the district administration offices, classrooms and a gymnasium.

Jim Falls Elementary 13643 198th Street Jim Falls, WI 54748 (715)720-3260

Jim Falls Elementary is a single section K-5 school that was constructed in1964. Building additions were made in 1992 and 2010 to accommodate the expanding needs of the student population.

Elementary Schools Parkview Elementary 501 Jefferson Avenue Chippewa Falls, WI 54729

(715)720-3750

Parkview Elementary is a four section K-5 school that was constructed in 1995.

Southview Elementary 615 A. Street Chippewa Falls, WI 54729 (715)726-2411

Southview Elementary is a three section K-5 school that was constructed in 1952. Building additions were made in 1988, 1991, 2001, 2011 and 2014 to accommodate the expanding needs of the student population.

Stillson Elementary 17250 Cty Hwy J 2412

Chippewa Falls, WI 54729 (715)726-

Stillson Elementary was constructed in 1930. Considerable growth and modernizations have been made as it has moved from a two room schoolhouse to its current K-5 three section format. Building projects creating additional student space took place in 1949, 1957, 1963, 1985, 1990, and 1994.

Secondary Schools Chippewa Falls Middle School 750 Tropicana Boulevard Chippewa Falls, WI 54729 (715)-726-2400 The Middle School houses students grades 6 through 8. It was constructed as an open-concept school in 1977. While no major building projects have taken place, much internal remodeling has occurred to accommodate the changing needs of the middle school population.

Chippewa Falls High School 735 Terrill Street Chippewa Falls, WI 54729 (715)726-2406

Chi-Hi was built in 1958 to serve the needs of grades 9 through 12. Building additions were made in 1964, 1971, 1974, and 1997 to accommodate the expanding needs of the student population and community .

Chippewa Valley High School 2820 E. Park Avenue, Chippewa Falls, WI 54729 (715) 723-5542 Ext. 6401 The Chippewa Valley High School provides alternative instructional programming for students in grades 9 through 12. The facility is leased from the State of Wisconsin

Administrative Offices Chippewa Falls Area Unified School District- Central Office 1130 Miles Street Chippewa Falls, WI 54729 (715) 726-2417 The Central Office Building houses the office of the superintendent and the departments of finance, human resources and facilities. It also serves as the home of the Board of Education.

Pupil Services Center 1345 Ridgewood Drive, Chippewa Falls, WI 54729 (715) 726-2417 The Pupil Services Center houses the departments of instructional programs, special education, assessment, and BB4C.

Korger-Chestnut 140 W. Elm St Chippewa Falls, WI 54729 (715) 720-3753 Korger-Chestnut was constructed in 1925 for use as an elementary school. It currently is the home base for the district technology department, Explorers and AODA curriculum development, instructional coaches and staff training. In 2009 an elevator was added to the building.

Achievement Results School And District Report Cards 78.0

Halmstad Exceeds Expectations

73.9

78.7

76.8

69.2

Hillcrest Exceeds Expectations

Jim Falls Exceeds Expectations

Parkview Exceeds Expectations

Southview Meets Expectations

64.9

77.2

Stillson Exceeds Expectations

Middle School Meets Expectations

71.2

72.6

High School Meets Expectations

CFAUSD Meets Expectations

District and School Report Cards provide data in four Priority Areas: Student Achievement (performance on the WKCE and WAA-SwD in reading and mathematics), Student Growth, (improvement over time on the WKCE in reading and mathematics, Closing Gaps,(progress of student subgroups in closing gaps in reading and mathematics performance and/or graduation rates), and On-track and Postsecondary Readiness (performance on key indicators of readiness for graduation and postsecondary pursuits, whether college or career.) Additionally, performance on three Student Engagement Indicators is reported (Test Participation, Absenteeism and Dropout Rates.) Scores are reported as the sum of the Priority Areas.

WSAS ACHIEVEMENT RESULTS Wisconsin Knowledge and Concepts Examination (WKCE), and the Wisconsin Alternate Assessment for Students with Disabilities (WAA-SwD) are given to 4th, 8th, and 10th graders in reading, language arts, mathematics, science, and social studies. Students in grades 3,5, 6, and 7 are administered reading and math only. In the 2014-15 school year, the WSAS exams in reading and mathematics will be replaced by Smarter Balanced Assessment aligned with the Common Core State Standards and the ACT Aspire examination in grade 9 and 10.

Reading November 2013

Language Arts November 2013

Science November 2013

Social Studies November 2013

Math November 2013

% Proficient or Advanced

Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8 Grade 10

District State 41.0 32.3 43.6 40.1 43.2 35.4 48.5

District State District State District State 34.6 Grade 4 79.0 76.1 Grade 4 81.2 76.1 Grade 4 93.7 91.8 36.4 Grade 8 68.4 63.3 Grade 8 86.3 80.3 Grade 8 85.9 80.3 33.7 Grade 10 73.0 70.8 Grade 10 81.7 73.2 Grade 10 78.3 76.8 36.6 38.2 The Wisconsin Department of Public Instruction has set a goal of 50% of 33.9 students attaining proficiency in reading and 65% of students attaining 42.3 proficiency in math by 2017.

Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8 Grade 10

District State 54.2 46.1 44.7 40.1 42.3 44.3 42.2

50.2 52.0 50.8 47.2 48.2 46.3 45.5

Advanced Placement and ACT Results Advanced Placement Test Results Total Fall # Taking Enrollment Exams Grades 9-12 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08

1,413 1,452 1,465 1,528 1,571 1,598

181 191 199 162 150 160

% Taking Exams

# Exams Taken

12.8 13.20% 13.60% 10.60% 9.50% 10.00%

284 290 308 290 217 231

# of Scores % of Scores 3 or Above 3 or Above 200 198 185 201 159 172

The Advanced Placement Program allows high school students the opportunity to earn college credit while still in high school.

70.4% 68.30% 60.10% 69.30% 73.30% 74

ACT Results- 2013-14 Total Fall Enrollment Number Tested Grade 12

% Tested

Average Score Composite

District: Summary

389

196

50%

22.9

State: Summary

66,454

41,693

63%

22.1

The American College Test (ACT) is designed to reassure knowledge, understanding and skills acquired in key subject areas during the K-12 education experience. ACT results are for public school students in grade 12 who took the ACT as juniors or seniors. Beginning Spring of 2015 all grade 11 students will be required to take the ACT. 12

Attendance and Truancy Rates Attendance Rate: the number of actual days attended divided by the studentâ&#x20AC;&#x2122;s possible days of attendance for each enrollment period.

Attendance Rate 100.00% 95.00% 90.00% 85.00% 80.00% 75.00% 70.00% 65.00% 60.00% 55.00% 50.00%

Truancy Rate Truancy Rate: the percentage of students with unexcused absences for 5 or more days during a semester.

5.00% 4.00% 3.00% 2.00% 1.00% 0.00%

2014-2017 Strategic Plan

MISSION The Chippewa Falls Area Unified School District, in partnership with the community, is committed to excellence, empowering and challenging all students to learn while preparing them for an ever-changing global society.

CORE VALUES ● ● ● ● ●

Our students come first. Our schools provide a safe, positive, and caring environment where everyone works together for the common good. Every member of our community plays a valued role in the education and success of our students. All students, with their diverse learning abilities, can learn and achieve to their full potential. Our schools provide a high-quality, comprehensive, and challenging education for all students. 15

Student Achievement Every student achieves or exceeds individualized academic growth targets that represent one or more year of growth. 3-YEAR GOALS ■ Design and implement a system of data analysis so that teachers, school leaders, and district leaders are able to make decisions and develop an action plan. ■ Implement Priority Standards from the Common Core State Standards and Wisconsin Standards. ■ Offer ongoing professional development to instructional staff, administrators, and aspiring leaders. 16

Service Excellence We ensure a positive, caring experience and environment to best serve our students, parents, community members, and one another. 3-YEAR GOALS â&#x2013; Expand our use of the internal district newsletter, district website, community newsletters, and meetings like the Community Conversation. â&#x2013; Build new partnerships with parents, local businesses, service clubs, and non-profit organizations in order to increase community collaboration. â&#x2013; Set high expectations for providing prompt, effective service to one another and our students, families, and community members. 17

Our People Employees choose our district and remain here because they feel engaged and empowered to grow and make valued contributions to our district’s mission. 3-YEAR GOALS ■ Increase employee engagement. ■ Develop new techniques for process improvement and data analysis.

Finance and Operations We ensure transparent, efficient, and effective use of district resources to support the achievement of our goals.

3-YEAR GOALS ■

■ ■

Ensure that district operations and decision-making processes are transparent and understandable. Research and develop a Master Facilities Plan. Design effective processes for routine procedures in our school district.

Growth We are known as the premier comprehensive Pre K–12 school district that enrolls an increased percentage of our region’s student population.

3-YEAR GOALS ■ Execute the District’s new communications plan. ■ Gain and retain a higher percentage of available students in the community.

Budget Development Process Strategic Priorities

Continuous Improvement Plans (SLOs)

Reflective Budget

November – December

5 Year Enrollment Projection

5 Year Budget Forecast

January – February

Zero Based Budgeting Process Develop Strategic Priorities

Begin Staffing Plan Development

Review Current Budget Status

Align Staffing and Budget Around Strategic Priorities

Present Preliminary Budget and Staffing Align Current Year Budget With Remaining Priorities

March-April May-June

Realign Strategic Priorities With Needs

Adjust Preliminary Budget & Staffing

July – August

Develop New School Year Plans

Monitor State Budget Process

September – October

Realign Staffing Needs with Enrollment Numbers

Realign Strategic Priorities

Budget Hearing and Levy 21 Adoption

2014-15 Budget Proposal GENERAL FUND Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES Transfers-In (Source 100) Local Sources (Source 200) Inter-district Payments (Source 300 + 400) Intermediate Sources (Source 500) State Sources (Source 600) Federal Sources (Source 700) All Other Sources (Source 800 + 900) TOTAL REVENUES & OTHER FINANCING SOURCES EXPENDITURES & OTHER FINANCING USES Instruction (Function 100 000) Support Services (Function 200 000) Non-Program Transactions (Function 400 000) TOTAL EXPENDITURES & OTHER FINANCING USES

SPECIAL PROJECTS FUND

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

7,791,881.58 8,021,776.45

8,021,776.45 7,766,171.82

7,766,171.82 7,766,171.82

0.00 21,977,791.80 615,095.19 125,483.69 27,944,855.04 1,183,631.57 200,084.20 52,046,941.49

0.00 22,468,371.19 686,056.67 38,469.56 28,725,414.03 1,167,430.26 283,228.14 53,368,969.85

0.00 22,470,797.00 771,520.00 40,920.00 29,584,403.00 1,216,540.00 120,000.00 54,204,180.00

23,807,981.76 22,726,082.06 5,282,982.80

25,800,133.96 21,957,808.82 5,866,631.70

27,255,992.79 21,094,276.32 5,853,910.89

51,817,046.62

53,624,574.48

54,204,180.00

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES

227,209.32 221,898.91 6,875,196.99

221,898.91 287,219.92 6,783,740.82

287,219.92 284,405.87 6,658,176.89

EXPENDITURES & OTHER FINANCING USES

6,880,507.40

6,718,419.81

6,660,990.94

DEBT SERVICE FUND

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES

0.00 0.00 0.00

EXPENDITURES & OTHER FINANCING USES

0.00

2014-15 Budget Proposal- Cont. CAPITAL PROJECTS FUND Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES EXPENDITURES & OTHER FINANCING USES

FOOD SERVICE FUND Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES EXPENDITURES & OTHER FINANCING USES

EMPLOYEE BENEFIT TRUST FUND - FUND 73 Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES EXPENDITURES & OTHER FINANCING USES

COMMUNITY SERVICE FUND Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES EXPENDITURES & OTHER FINANCING USES

PACKAGE & COOPERATIVE PROGRAM FUND Beginning Fund Balance Ending Fund Balance REVENUES & OTHER FINANCING SOURCES EXPENDITURES & OTHER FINANCING USES

Audited 2012-2013

Unaudited 2013-2014

653,759.01 653,759.01 0.00 0.00

Audited 2012-2013

Budgeted 2014-2015

653,759.01 0.00 0.00 653,759.01

Unaudited 2013-2014

746,486.22 541,155.76 2,203,581.88 2,408,912.34

Audited 2012-2013

Budgeted 2014-2015

541,155.76 599,010.16 2,383,097.80 2,325,243.40

Unaudited 2013-2014

15,299,792.00 19,381,197.43 7,490,702.42 3,409,296.99

Audited 2012-2013

19,381,197.43 16,808,464.31 1,867,617.05 4,440,350.17

16,808,464.31 15,107,225.89 1,070,267.00 2,771,505.42

Budgeted 2014-2015

13,946.87 (15,731.80) 311,122.00 340,800.67

Unaudited 2013-2014 0.00 0.00 0.00 0.00

599,010.16 599,010.16 2,486,304.52 2,486,304.52

Budgeted 2014-2015

Unaudited 2013-2014

30,749.31 13,946.87 312,037.90 328,840.34

0.00 0.00 0.00 0.00

(15,731.80) (27,983.20) 312,000.00 324,251.40

Budgeted 2014-2015 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

2014-15 Budget Proposal-Cont. Total Expenditures and Other Financing Uses ALL FUNDS GROSS TOTAL EXPENDITURES -- ALL FUNDS Interfund Transfers (Source 100) - ALL FUNDS

Audited 2012-2013

Budgeted 2014-2015

61,435,306.70

63,662,797.37

63,675,726.86

3,885,610.66

4,203,089.62

4,317,142.89

0.00

57,549,696.04

59,459,707.75

59,358,583.97

3.32%

-0.17%

Refinancing Expenditures (FUND 30) NET TOTAL EXPENDITURES -- ALL FUNDS

Unaudited 2013-2014

PERCENTAGE INCREASE – NET TOTAL FUND EXPENDITURES FROM PRIOR YEAR

PROPOSED PROPERTY TAX LEVY FUND General Fund

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

21,820,917.00

21,993,665.00

22,303,597.00

Referendum Debt Service Fund

0.00

Non-Referendum Debt Service Fund

0.00

Capital Expansion Fund

0.00

297,000.00

22,117,917.00

22,290,665.00

22,600,597.00

0.78%

1.39%

Community Service Fund TOTAL SCHOOL LEVY PERCENTAGE INCREASE -TOTAL LEVY FROM PRIOR YEAR

Budget Adoption 2014-15 GENERAL FUND (FUND 10)

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

Beginning Fund Balance (Account 939 900) TOTAL ENDING FUND BALANCE (ACCT. 930 000)

7,791,881.58 8,021,776.45

8,021,776.45 7,766,171.82

7,766,171.82 7,766,171.82

21,838,752.97 0.00 6,699.25 51,154.80 3,389.47 77,795.31 21,977,791.80

22,010,578.43 0.00 325,684.85 55,281.77 1,138.90 75,687.24 22,468,371.19

22,303,597.00 0.00 13,500.00 44,700.00 45,000.00 64,000.00 22,470,797.00

0.00 599,893.57 0.00 15,201.62 615,095.19

0.00 671,431.29 0.00 14,625.38 686,056.67

0.00 771,520.00 0.00 0.00 771,520.00

0.00 0.00 0.00

124,205.00 0.00 999.17 0.00 279.52 125,483.69

38,180.65 0.00 203.91 0.00 85.00 38,469.56

40,920.00 0.00 0.00 0.00 0.00 40,920.00

680,015.00 27,143,395.00 5,618.89 0.00

829,857.00 27,590,530.00 30,640.00 0.00 0.00 67,924.03 206,463.00 28,725,414.03

1,203,350.00 28,194,923.00 0.00 0.00 0.00 0.00 186,130.00 29,584,403.00

REVENUES & OTHER FINANCING SOURCES Local Sources 210 Taxes 240 Payments for Services 260 Non-Capital Sales 270 School Activity Income 280 Interest on Investments 290 Other Revenue, Local Sources Subtotal Local Sources Other School Districts Within Wisconsin 310 Transit of Aids 340 Payments for Services 380 Medical Service Reimbursements 390 Other Inter-district, Within Wisconsin Subtotal Other School Districts within Wisconsin Other School Districts Outside Wisconsin 440 Payments for Services 490 Other Inter-district, Outside Wisconsin Subtotal Other School Districts Outside Wisconsin Intermediate Sources 510 Transit of Aids 530 Payments for Services from CCDEB 540 Payments for Services from CESA 580 Medical Services Reimbursement 590 Other Intermediate Sources Subtotal Intermediate Sources State Sources 610 State Aid -- Categorical 620 State Aid -- General 630 DPI Special Project Grants 640 Payments for Services 650 Student Achievement Guarantee in Education (SAGE Grant) 660 Other State Revenue Through Local Units 690 Other Revenue Subtotal State Sources

12,517.15 103,309.00 27,944,855.04

Budget Adoption 2014-15 Continued Federal Sources 710 Transit of Aids 720 Impact Aid

0.00

730 DPI Special Project Grants

235,648.23

301,150.37

473,217.00

750 IASA Grants

729,656.79

766,521.89

743,323.00

760 JTPA

0.00

770 Other Federal Revenue Through Local Units

0.00

218,326.55

99,758.00

0.00

780 Other Federal Revenue Through State 790 Other Federal Revenue - Direct

0.00

1,183,631.57

1,167,430.26

1,216,540.00

Other Financing Sources 850 Reorganization Settlement

0.00

860 Compensation, Fixed Assets

0.00

30,000.00

870 Long-Term Obligations

0.00

Subtotal Other Financing Sources

0.00

30,000.00

Other Revenues 960 Adjustments

95,017.45

193,879.95

50,000.00

970 Refund of Disbursement

64,734.98

67,807.52

10,000.00

0.00

Subtotal Federal Sources

980 Medical Service Reimbursement 990 Miscellaneous Subtotal Other Revenues

TOTAL REVENUES & OTHER FINANCING SOURCES

40,331.77

21,540.67

30,000.00

200,084.20

283,228.14

90,000.00

52,046,941.49

53,368,969.85

54,204,180.00

Budget Adoption 2014-15 Continued EXPENDITURES & OTHER FINANCING USES

Instruction 110 000 Undifferentiated Curriculum 120 000 Regular Curriculum 130 000 Vocational Curriculum 140 000 Physical Curriculum 160 000 Co-Curricular Activities 170 000 Other Special Needs Subtotal Instruction

11,417,739.50 8,053,300.69 1,530,824.09 1,365,640.46 530,159.00 910,318.02 23,807,981.76

12,809,588.48 8,385,503.55 1,614,753.01 1,395,178.21 621,782.83 973,327.88 25,800,133.96

13,033,806.48 9,001,878.57 1,830,531.43 1,578,796.32 724,758.47 1,086,221.52 27,255,992.79

Support Sources 210 000 Pupil Services 220 000 Instructional Staff Services 230 000 General Administration 240 000 School Building Administration 250 000 Business Administration 260 000 Central Services 270 000 Insurance & Judgments 280 000 Debt Services 290 000 Other Support Services Subtotal Support Sources

1,509,598.19 1,489,249.83 1,573,923.74 2,631,258.78 8,927,956.19 1,078,394.88 361,019.80 30,793.33 5,123,887.32 22,726,082.06

1,623,964.38 1,839,422.44 1,676,602.28 2,691,503.07 12,051,438.15 1,299,272.53 485,917.97 78,945.61 210,742.39 21,957,808.82

1,655,483.69 1,987,495.71 1,728,495.41 2,552,506.94 11,631,798.08 1,110,267.49 370,135.00 50,000.00 8,094.00 21,094,276.32

Non-Program Transactions 410 000 Inter-fund Transfers 430 000 Instructional Service Payments 490 000 Other Non-Program Transactions Subtotal Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES

3,885,610.66 1,395,226.04 2,146.10 5,282,982.80 51,817,046.62

4,203,089.62 1,531,728.04 131,814.04 5,866,631.70 53,624,574.48

4,317,142.89 1,533,768.00 3,000.00 5,853,910.89 54,204,180.00

Budget Adoption 2014-15 Continued SPECIAL PROJECT FUNDS (FUNDS 21, 27)

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

900 000 Beginning Fund Balance 900 000 Ending Fund Balance TOTAL REVENUES & OTHER FINANCING SOURCES 100 000 Instruction 200 000 Support Services 400 000 Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES

227,209.32 221,898.91 6,875,196.99 4,510,016.18 2,220,113.75 150,377.47 6,880,507.40

221,898.91 287,219.92 6,783,740.82 4,483,464.97 1,989,857.48 245,097.36 6,718,419.81

287,219.92 284,405.87 6,658,176.89 4,843,805.25 1,668,899.69 148,286.00 6,660,990.94

DEBT SERVICE FUND (FUNDS 38, 39)

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

653,759.01 653,759.01 0.00 0.00 0.00 0.00 0.00 0.00

653,759.01 0.00 0.00 0.00 653,759.01 0.00 0.00 653,759.01

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

900 000 Beginning Fund Balance 900 000 ENDING FUND BALANCES TOTAL REVENUES & OTHER FINANCING SOURCES 281 000 Long-Term Capital Debt 282 000 Refinancing 283 000 Operational Debt 285 000 Post Employment Benefit Debt 289 000 Other Long-Term General Obligation Debt 400 000 Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES 842 000 INDEBTEDNESS, END OF YEAR

CAPITAL PROJECTS FUND (FUNDS 49) 900 000 Beginning Fund Balance 900 000 Ending Fund Balance TOTAL REVENUES & OTHER FINANCING SOURCES 100 000 Instructional Services 200 000 Support Services 300 000 Community Services 400 000 Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES

Budget Adoption 2014-15 Continued FOOD SERVICE FUND (FUND 50)

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

900 000 Beginning Fund Balance 900 000 ENDING FUND BALANCE TOTAL REVENUES & OTHER FINANCING SOURCES 200 000 Support Services 400 000 Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES

746,486.22 541,155.76 2,203,581.88 2,408,912.34 0.00 2,408,912.34

541,155.76 599,010.16 2,383,097.80 2,325,243.40 0.00 2,325,243.40

599,010.16 599,010.16 2,486,304.52 2,486,304.52 0.00 2,486,304.52

EMPLOYEE BENEFIT TRUST FUND - FUND 73

0.00

900 000 Beginning Fund Balance 900 000 ENDING FUND BALANCE TOTAL REVENUES & OTHER FINANCING SOURCES 200 000 Support Services 400 000 Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES

15,299,792.00 19,381,197.43 7,490,702.42 0.00 3,409,296.99 3,409,296.99

19,381,197.43 16,808,464.31 1,867,617.05 0.00 4,440,350.17 4,440,350.17

16,808,464.31 15,107,225.89 1,070,267.00 0.00 2,771,505.42 2,771,505.42

COMMUNITY SERVICE FUND (FUND 80)

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

900 000 Beginning Fund Balance 900 000 ENDING FUND BALANCE TOTAL REVENUES & OTHER FINANCING SOURCES 200 000 Support Services 300 000 Community Services 400 000 Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES

30,749.31 13,946.87 312,037.90 151,110.44 177,729.90 0.00 328,840.34

13,946.87 (15,731.80) 311,122.00 155,127.55 185,673.12 0.00 340,800.67

(15,731.80) (27,983.20) 312,000.00 105,470.00 218,781.40 0.00 324,251.40

Audited 2012-2013

Unaudited 2013-2014

Budgeted 2014-2015

0.00 0.00 0.00 0.00 0.00 0.00 0.00

PACKAGE & COOPERATIVE PROGRAM FUND (FUNDS 91, 93, 99) 900 000 Beginning Fund Balance 900 000 ENDING FUND BALANCE TOTAL REVENUES & OTHER FINANCING SOURCES 100 000 Instruction 200 000 Support Services 400 000 Non-Program Transactions TOTAL EXPENDITURES & OTHER FINANCING USES

Summary of Revenues

Fund Allocations

Strategic Priorities to Budget $40,000,000.00

$35,000,000.00

$30,000,000.00

$25,000,000.00

$20,000,000.00

$15,000,000.00

$10,000,000.00

$5,000,000.00

$0.00

Amount of Expenditure Percentage of Budget

Student Achievement

Service Excellence

Our People

Finance and Operations

Growth

$35,854,138.03

$1,655,483.69

$1,995,589.71

$13,162,200.57

$1,536,768.00

66%

24%

Fiscal Points of Pride • The Chippewa Falls Area Unified School District (CFAUSD) holds an Aa2 Bond Rating of Excellent. • CFAUSD has a growing enrollment with projections of continued growth. • CFAUSD has the ability to place resources where they are needed, such as Student Achievement and the Teacher Compensation Model. • CFAUSD has a reduced OPEB liability with 73% of the liability funded.(17M of 23.2) • CFAUSD is debt free. • CFAUSD has a debt capacity of $245,000,000

Financial Quick Facts CFAUSD Financial Quick Facts Enrollment

2013-2014

2014-2015

$ Change

% Change

5105

5107 $ 54,204,180.00 $ 54,204,180.00 $ 28,194,923.00 $ 22,600,597.00 $ 50,681,650.00 $ 2,445,097,529.00 $ 9.2432300

0.04%

1,463,272.00

2.77%

1,463,272.00

2.77%

604,393.00

2.19%

309,932.00

1.39%

890,992.00

1.79%

$ 91,487,098.00

3.89%

Expenditures

52,740,908.00

Revenues

52,740,908.00

State Aid

27,590,530.00

Tax Levy

22,290,665.00

Revenue Cap

49,790,658.00

Equalized Value Mill Rate

$ 2,353,610,431.00 $

9.4708400

(0.2276100)

-2.40%

Property Valuation

Certified Valuation October 2014 Chippewa Falls Area Unified School District CERTIFIED VALUATION

MUNICIPALITY

FULL VALUE

City of Chippewa Falls Township of Anson Township of Eagle Point Township of Hallie Township of Howard Township of Layfayette Township of Tilden Township of Wheaton Township of Woodmohr Village of Lake Hallie City of Eau Claire Township of Seymour

717,145,500 171,802,548 308,800,517 13,092,200 20,668,588 542,287,288 104,427,104 128,452,384 311,710 427,368,710 5,563,433 5,177,547

29.329934% 7.026409% 12.629374% 0.535447% 0.845307% 22.178554% 4.270877% 5.253467% 0.012748% 17.478596% 0.227534% 0.211752%

2,445,097,529

1.00000

TOTALS

PERCENT

Property Tax Levies PROPERTY TAX LEVIES % Change

1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

12,817,719.00 12,372,669.04 12,806,473.90 9,218,684.89 10,800,153.95 11,275,527.00 12,424,822.00 13,585,168.00 14,977,003.00 15,171,859.14 15,819,712.92 15,845,957.00 16,321,819.00 16,998,689.00 16,776,071.69 18,004,872.00 19,802,999.00 20,429,411.00 21,204,516.00 22,117,917.00 22,290,665.00 22,600,597.00

-3.47% 3.51% -28.02% 17.16% 4.40% 10.19% 9.34% 10.25% 1.30% 4.27% 0.17% 3.00% 4.15% -1.31% 7.32% 9.99% 3.16% 3.79% 4.31% 0.78% 1.39%

District Equalized Mill Rates DISTRICT EQUALIZED MILL RATES % Change 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

0.0175837200 0.0150676690 0.0148004390 0.0096055420 0.0105427040 0.0096294700 0.0099031520 0.0099502690 0.0099639030 0.0092902800 0.0090241100 0.0085296100 0.0081749400 0.0078713600 0.0073800800 0.0075637300 0.0084376600 0.0086312000 0.0091352600 0.0095942100 0.0094708400 0.0092432300

-14.31% -1.77% -35.10% 9.76% -8.66% 2.84% 0.48% 0.14% -6.76% -2.87% -5.48% -4.16% -3.71% -6.24% 2.49% 11.55% 2.29% 5.84% 5.02% -1.29% -2.40%

Per Pupil Revenues 2012-13 Cost Data State Average (K-12)

12,510.00

Surrounding Communities Chippewa Falls

11,262.00

Eau Claire

11,780.00

Bloomer

12,333.00

Cornell

14,429.00

Cadott

10,981.00

Colfax

10,492.00

Elk Mound

11,251.00

Hudson

10,683.00

Menomonie

12,045.00

New Richmond

12,248.00

Rice Lake

11,939.00

Superior

12,366.00

BASIC FACTS About Wisconsin Elementary & Secondary Schools, Wisconsin Department of Public Instruction, 2012-2013 (Annual Report Data)) Complete Annual School Cost - The gross cost in any given school year of the general, special-project, debt-service, food-service, and building funds, minus building fund costs paid for through long-term borrowing (which are paid through the debt-service fund).

Tax Levies (Mill Rate) 2013-14 State Average

10.36

Surrounding Districts Chippewa Falls

9.47

Eau Claire

9.57

Hudson

9.28

Menomonie

10.66

New Richmond

11.57

Rice Lake

9.73

Cadott

9.02

Colfax

8.64

Bloomer

11.88

Cornell

11.68

Superior

10.20

Elk Mound

9.80 40

Longitudinal Survey of Levies, Equalized Values and Equalized Tax Rates* (Chippewa Falls Area) Fall 1984 Total Levy $ 5,483,321 Total Equalized Value $ 524,432,953 Equalized Rate $ 10.46 K-12 Average $ 12.98

Fall 1985 $ 6,884,755 $ 537,093,351 $ 12.82 $ 14.35

Fall 1986 $ 8,385,096 $ 530,940,398 $ 15.79 $ 16.13

Fall 1987 $ 8,151,503 $ 543,886,318 $ 14.99 $ 15.38

Fall 1988 $ 8,883,338 $ 566,214,405 $ 15.69 $ 16.09

Fall 1989 $ 9,537,639 $ 586,725,639 $ 16.26 $ 16.62

Fall 1990 $ 10,728,066 $ 625,188,343 $ 17.16 $ 17.11

Fall 1991 $ 11,622,114 $ 693,319,665 $ 16.76 $ 17.51

Fall 1992 Total Levy $ 12,886,050 Total Equalized Value $ 710,410,837 Equalized Rate $ 18.14 K-12 Average $ 18.37

Fall 1993 $ 12,972,201 $ 755,992,196 $ 17.16 $ 17.91

Fall 1994 $ 12,529,228 $ 831,530,582 $ 15.07 $ 16.60

Fall 1995 $ 12,813,714 $ 901,997,749 $ 14.21 $ 15.26

Fall 1996 $ 9,221,854 $ 959,750,075 $ 9.61 $ 11.90

Fall 1997 $ 10,800,154 $ 1,048,942,129 $ 10.30 $ 11.30

Fall 1998 $ 11,275,528 $ 1,170,936,222 $ 9.63 $ 11.20

Fall 1999 $ 12,424,822 $ 1,254,633,050 $ 9.90 $ 10.68

Fall 2000 Total Levy $ 13,585,168 Total Equalized Value $ 1,374,053,591 Equalized Rate $ 9.89 K-12 Average $ 10.43

Fall 2001 $ 14,973,404 $ 1,502,764,845 $ 9.96 $ 10.04

Fall 2002 $ 14,943,241 $ 1,608,481,310 $ 9.29 $ 9.73

Fall 2003 $ 15,520,489 $ 1,719,892,015 $ 9.02 $ 9.56

Fall 2004 $ 15,845,957 $ 1,857,758,461 $ 8.53 $ 9.46

Fall 2005 $ 16,321,819 $ 1,996,568,062 $ 8.17 $ 8.63

Fall 2006 $ 16,998,689 $ 2,159,562,458 $ 7.87 $ 8.31

Fall 2007 $ 16,776,072 $ 2,272,317,655 $ 7.38 $ 8.45

Fall 2008 Total Levy $ 18,004,872 Total Equalized Value $ 2,380,421,404 Equalized Rate $ 7.56 K-12 Average $ 8.61

Fall 2009 $ 19,802,999 $ 2,346,475,626 $ 8.44 $ 9.18

Fall 2010 $ 20,429,412 $ 2,366,926,705 $ 8.63 $ 9.80

Fall 2011 $ 21,204,516 $ 2,321,172,378 $ 9.14 $ 9.88

Fall 2012 $ 22,117,917 $ 2,305,339,754 $ 9.59 $ 10.21

Fall 2013 Fall 2014 $ 22,290,665 $ 2,353,610,431 $ 9.47 $ 10.37

Fall 2015

$20.00

$18.00

$16.00

$14.00

$12.00

$10.00

$8.00

$6.00

$4.00

$2.00

Fall 2013 Fall 2012 Fall 2011 Fall 2010 Fall 2009 Fall 2008 Fall 2007 Fall 2006 Fall 2005 Fall 2004 Fall 2003 Fall 2002 Fall 2001

State District

Fall 2000 Fall 1999 Fall 1998 Fall 1997 Fall 1996 Fall 1995 Fall 1994 Fall 1993 Fall 1992 Fall 1991

Fall 1990 Fall 1989 Fall 1988 Fall 1987 Fall 1986 Fall 1985 Fall 1984

Dollars per $1,000 of Equalized Value

Longitudinal Survey of Equalized Tax Rates* (Chippewa Falls Area) Survey of Equalized Tax Rates

District Property Value Per Member* DISTRICT EQUALIZED PROPERTY VALUE PER MEMBER COMPARED TO STATE AVERAGE VALUE PER MEMBER 700,000

600,000

Value Per Member

500,000

400,000

300,000

200,000

100,000

0 1990- 1991- 1992- 1993- 1994- 1995- 1996- 1997- 1998- 1999- 2000- 2001- 2002- 2003- 2004- 2005- 2006- 2007- 2008- 2009- 2010- 2011- 2012- 201391 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid Aid

Green Boxes = State Average

Blue Diamonds = District Value

Revenue Limit Formula Components $60,000,000

Maximum Revenue Limit with Exemptions

Current 3-Year Membership 5,100 5,000

$50,000,000

4,900 $40,000,000

4,800

$30,000,000

4,700 4,600

$20,000,000

4,500 4,400

$10,000,000

4,300 $0

4,200 2002-03

$11,000

2004-05

2006-07

2008-09

2010-11

Maximum Revenue with Exemptions Per Member

02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12

$16

$10,000

$14

$9,000

$12 $10

$8,000

$7,000

$6,000

$5,000 $4,000

Levy Rate (dollars per $1,000 of equalized value)

$2 0

0 2002-03 0 2004-05

0 0 2006-07

0 2008-09

2010-11

02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12

♦ District ■ State Average 44

Longitudinal HistoryRevenue Limit Per Member

Longitudinal HistoryEqualization Aid Membership Chippewa Falls Area Data Year: Aid Year:

Data Year: Aid Year:

1982-83

1983-84

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1983-84

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

4,019

3,929

3,921

3,993

3,998

4,056

4,118

4,108

4,222

1991-92

1992-93

1993-94

1994-95

1995-96

1996-97

1997-98

1998-99

1999-00

1992-93

1993-94

1994-95

1995-96

1996-97

1997-98

1998-99

1999-00

2000-01

4,213

4,276

4,269

4,299

4,487

4,535

4,521

4,542

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

4,496

4,527

4,569

4,558

4,552

4,715

4,951

5,025

5,015

2009-10

2010-11

2011-12

2012-13

2010-11

2011-12

2012-13

2013-14

5,085

5,030

5,026

5,055

Longitudinal HistoryEqualization Aid Membership Longitudinal Survey of Membership

FTE Membership

6,000 5,000 4,000 3,000 2,000

2012-13

2011-12

2010-11

2009-10

2008-09

2007-08

2006-07

2005-06

2004-05

2003-04

2002-03

2001-02

2000-01

1999-00

1998-99

1997-98

1996-97

1995-96

1994-95

1993-94

1992-93

1991-92

1990-91

1989-90

1988-89

1987-88

1986-87

1985-86

1984-85

1983-84

1982-83

1,000

Data Year* *NOTE: The General Aid formula uses prior year membership data, i.e., "Data Year" 2012-13 is used to calculate 2013-14 General Aid.

School Finance Terms Aid Membership: An average of prior-year resident, full-time equivalency pupils enrolled on the third Friday of September and 2nd Friday of January (including parttime attendance hours of home-based or private school students), plus 100% summer school FTE and foster group home FTE. Aid Percent (Equalization Aid/Shared Cost) : Derived from dividing the Equalization Aid eligibility amount (Line H1) by Total Shared Cost (Line E4) from the October 15 Aid Certification for the selected year. Aid Value: Equalized valuation issued in May of each year by the Department of Revenue. Referred to as the School Aid Value Certification, this set of values will be used in the FOLLOWING year's Equalization Aid formula.

Common School Fund Aid: State financial assistance supporting the purchase of library books and other instructional materials for school libraries Comparative Cost Per Member: Numeric measure for inter-district comparisons of district expenditures. Comparative Revenue Per Member: Numeric measure for inter-district comparisons of district revenues from federal, state and local sources Current-year Membership: An average of current-year resident, full-time equivalency pupils enrolled on the third Friday of September and 2nd Friday of January (including part-time attendance hours of home-based or private school students), plus 100% summer school FTE

Aid Value Per Member: Derived from dividing the prior-year property value by prior-year membership. Data is taken from the October 15 Aid Certification for the selected year.

Equalization Aid: State financial assistance to public school district for use in funding a broad range of school district operational expenditures.

Assessed Valuation: Value placed on each parcel of real property and on each individualâ&#x20AC;&#x2122;s taxable personal property by the local assessor.

Equalization Aid Per Member: Computed by dividing the Equalization Aid Certification amount by Aid membership from the October 15 Aid Certification for the selected year.

CCDEB: County Children with Disabilities Education Board. (Formerly known as CHCEB.) CCDEBs provide educational services to children with disabilities.

Equalization Aid/Shared Cost (Aid Percent): Derived from dividing the Equalization aid eligibility amount (Line H1) by Total Shared Cost (Line E4) from the October 15 Aid Certification for the selected year.

CESA: Cooperative Educational Service Agency. Categorical Aid: Categorical aid is funding from the state and federal governments targeted to particular programs, such as Student Achievement Guarantee in Education (SAGE) or to students with special needs (Special Education). In addition to targeting certain programs or populations, categorical aid usually restricts how the funding can be spent. Choice/Charter Deductions: General Aid deductions associated with the Milwaukee and Racine Parental Choice Programs and the Milwaukee-Racine Charter School Program.

Equalized Valuation: Assessed valuation multiplied by an adjustment factor computed by the Wisconsin Department of Revenue (DOR) for each type of property in a taxing district, designed to cause each type of property to have comparable value regardless of local assessment practices, reflecting its fair market value. Fair Market Value is the value that would be agreed upon between a willing buyer and a willing seller in an "arm's length" transaction where neither is required to act. Full-time Equivalency (FTE): Resident student count adjusted to a full time program. For example, a student in a half time kindergarten program State financial assistance supporting the costs of providing a uniform and effective state-approved driver education program is 0.5 FTE. Used in aid and revenue limit memberships.

School Finance Terms General Aid: State financial assistance used by school district for any purpose to fund general operational expenditures. General Aid includes Equalization, Special Adjustment, Inter-District, and Intra-District. Prior to 1996, General aid also included Minimum Aid. General Aid amounts were taken from the October 15 Aid Certification files at the Department of Public Instruction for the selected year. Actual vouchered amounts may differ due to Open Enrollment and Revenue Limit Penalty adjustments.

Property Value: Dollar value placed on land and buildings for the purposes of administering property taxes. Two commonly-used methods of valuing property valuation are assessed and equalized..

Group Averages: Calculated by taking the sum of the primary column for the group and dividing it by the sum of the secondary column for the group, resulting in the weighted average.

Revenue Limit Membership: An average of the sum of the district's most recent three September FTE membership counts and the most recent three summer school FTE membership numbers (prorated at 40%). Two (2) three-year membership rolling averages are computed for use in the Revenue Limit computation - the base 3-year average (Line 2) and the current 3-year average (Line 6). Revenue Limit Membership refers to the Current 3-year Average (Line 6). Line references are from the actual Revenue Limit computation.

Intergration Transfer Aid: State financial assistance supporting the reduction of racial imbalance. Inter-District Transfer Aid is distributed to Milwaukee and its suburban districts to assist in the cost of transferring student BETWEEN the districts

Intragration Transfer Aid: State financial assistance supporting the reduction of racial imbalance. Intra-District Transfer Aid is distributed to large urban districts to assist in the cost of transferring student WITHIN the districts. Members: Resident students for whom the district is legally required to provide a K12 education. Membership: Statistic derived from converting resident enrollment to fulltime equivalency (F.T.E.). The 3rd Friday in September and the 2nd Friday in January resident enrollments are adjusted by the ratio of specific students' programs of enrollment as compared to fulltime enrollment. Mill Rate: Amount of property tax dollars levied for each $1,000 of tax property value. Note that the state average mill rate is computed as the total statewide levy divided by the total statewide taxable property value.

Per-Pupil Aid: Established in 2013 Wisconsin Act 20 to provide school districts with an additional amount of state aid outside the Revenue Limit. Aid amount is equal to the average of the number of pupils enrolled in the school district in the current and 2 preceding school years (Line 6: 3-year average) multiplied by $75 in the 2013-14 school year and by $150 in each school year thereafter.

Source: Wisconsin Department of Public Instruction-SFS Data Warehouse Glossary

Revenue Limit: A district-specific limit on the revenue a school district is entitled to receive from general state aid (equalization, special adjustment, and integration aids), local levies, and State Computer Aid.

September Adjusted Head Count: Head count resulting from removing from the number of students in attendance non-resident students educated in the district and resident students ineligible to be counted, and adding to the number of students in attendance resident students educated elsewhere. The result is the Adjusted Head Count and represents resident students eligible to be counted in state formulas. Students are counted in this manner on the 3rd Friday in September and the 2nd Friday in January.

Shared Cost Per Member: Sum of the net cost of the general fund and the net cost of the debt service fund. In general, shared costs are costs that have no specific corresponding revenue except for Property Tax or State General Aid. Shared Cost Per Member is Shared Cost divided by Aid Special Education Aid: State financial assistance supporting the costs of providing special education and related services to students. This includes reimbursement for teachers and teacher aides, physical and occupational therapists, speech/language therapists, special education directors, school psychologists, social workers, and special transportation. State Aid: Financial assistance distributed from the General Fund of the State of Wisconsin. Tax Levy Per Member: School district property taxes include levies for general operations, debt service, capital expansion, and community services. Tax Levy/Member is total levied amount divided by Current-Year Membership. Tax Value: Equalized valuation issued in October of each year by the Department of Revenue. Transportation Aid: State financial assistance supporting the costs of transporting public and non-public students to and from school.