All Wisconsin schools are subject to a revenue limit, which places a cap on the amount of money that can be raised through state aid and property taxes. This revenue limit is fixed, meaning it does not adjust for inflation. A school referendum is a public vote held by a school district to seek approval from local taxpayers for additional funding to exceed that revenue limit.

School districts may initiate two types of referendums to increase funding: capital referendums and operating referendums.

1. Capital Referendums:
   A district may hold a referendum to issue debt for a specific purpose. These are often referred to as “capital referendums” because the funds are typically used for construction and other large capital projects. A capital referendum authorizes the district to issue a specific amount of bonds or notes to pay for such projects.
2. Operating Referendums:
   A district may also initiate a referendum to exceed its revenue limit without issuing new debt. These are known as “operating referendums” and fund operational expenses, such as utilities, routine maintenance, salaries and benefits for staff, insurance, and supplies.

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Since 1994, Wisconsin school districts have been primarily funded by a combination of state aid and local property taxes. Each school district in Wisconsin has a revenue limit created by the state budget. This limit caps the amount of money a district can receive through state aid and local property taxes. A district’s revenue limit is directly linked to two things: enrollment and state-approved adjustments. In most cases across the state, the revenue limits have not kept pace with inflation. In addition, school boards can ask voters to pass an operating referendum. An operating referendum allows the district to raise its revenue limit authority. Most districts in the state have used operating referendums to meet their budget challenges. The majority - 82% - of Wisconsin school districts have proposed operating referendums. Since 2018, 83% of operating referendums have passed. 

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A school district can only place a referendum question on a ballot after going through an official process. The referendum process starts when a school board adopts a resolution to exceed the limit. The permission to exceed the revenue limit can be for either recurring or nonrecurring purposes, i.e., can continue indefinitely or be only for a set period. The school district clerk must then submit the referendum to voters at the next primary or general election, as long as at least 70 days pass between the resolution’s adoption and the election. For the Arcadia School District that means we must adopt a resolution for referendum on or before January 21 2025.

*Info provided by the Wisconsin Legislative Reference Bureau

Under the state of Wisconsin’s one-size-fits-all funding mechanism, much of the responsibility for funding schools rests on local property taxpayers. The state legislature has also frozen increases to state aid for public schools for multiple years at a time when districts must address the challenges of rising costs and a highly competitive labor market. Salaries and benefits account for over 80% of our current budget and over 80% of projected expense growth over the next five years.

Our district, like many others, does not receive adequate funding to cover programs and services mandated at the state and federal levels and that are designed to provide equitable opportunities for students to grow and reach their maximum potential. 

A primary example of the lack of state funding and reimbursement to public schools for essential services is special education services. Under federal law, Wisconsin’s public schools are required to meet the needs of students with disabilities, regardless of how much it costs to provide that service. Currently, our public schools receive a base reimbursement rate of 33% from the state to help pay for special education, but this then leaves them to pay the remaining costs. This means the Arcadia School District must pay 100% of the costs for special education services while being reimbursed for only one-third of those expenses.

State reimbursement for required special education services ranges between approximately 28 - 32% leaving school districts to fund the remainder of the required services from Fund 10. 

The Arcadia School District has never passed an operational referendum, but the use of operational referendums across the state continues to increase.

The school funding system was established in 1992 and is outdated. In 2009, the state Legislature decoupled per-pupil revenue limits from inflation, and districts have had to manage tighter budgets ever since, especially as inflation in recent years has exceeded revenue limit increases. Since 1992, 82% of Wisconsin school districts have relied on operational referendums to offset inflationary costs and balance their budgets.

Six of the Seven school districts bordering the Arcadia School District currently utilize operational referendums.  See diagram below of districts with current operational referendums in place (NR=non-recurring, RR=recurring).

 

 

The amount of state funding received by the District is not projected to be impacted by the operating referendum.  The operating referendum increases the total amount of funding the District is able to receive through a combination of state funding and property taxes.  State funding is determined first and the District is allowed to raise the remaining amount through property taxes.  While the funding formula is complex and impacted by many variables, our projections do not show a negative future impact.

 Rising inflation and expenses are the main reasons for the expected funding gaps. Although adding more students would increase revenue, the District would need revenue from 450 new students to fully close the current funding gap. It is also important to note that additional students would require more staff, increased operating expenses, and more educational space. Currently, the District believes it has adjusted staffing levels appropriately to match enrollment, with a student-to-teacher ratio of 1:24-28. The District is using all available funds as well as fund balance to cover rising costs due to inflation. This has contributed to the Fund balance being at this low point as well as the extra borrowing due to cash flow issues. At this time, however, there are no funds available for unexpected facility needs or repairs.

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Over the past several months, the Arcadia School District Board of Education has been engaged in a process to examine our district’s needs and explore potential solutions.  During that process it was decided to form a committee to engage with staff, community, and stakeholders to inform them of the potential shortfall in revenue and the reduction in the Fund 10 balance when comparing available revenue above the level of expenses. This committee has brought together 12 individuals outside of the 3 school board members to discuss the issue and collaborate on a financial solution that is fair and equitable while maintaining fiscal responsibility.  With the help of these individuals, the board was given direction on what level of operational referendum may be acceptable to the general public.

Even with the reduction of expenses by over 500,000 in 2023-24, the district is projected to have a shortfall of 400,000 next year and a gap of 2 million over the next five years if we maintain our current level of equity, growth, and excellence for all.  Increasing costs of inflation have outpaced revenue in recent years—a trend that is expected to only increase in the next five or more years. In fact, our school district’s per-pupil revenue caps have lagged inflation by about $3,200 per student since 2009. This trend equates to $4.1 million in lost revenue this year alone for our district.  The district can not run on a negative balance and without an increase in revenue, which can only be achieved through a voter-approved operating referendum, further reduction will be needed.  It is also important to state that if we maintain a fund 10 balance at a level above our expected expenditures, it helps the district to overcome the need for short term borrowing from local financial institutions when the expenditure cycle(biweekly staff compensation, insurance payments, retirement payments), do not match up with the funding received by the state (see chart below).  This short term borrowing has interest payments applied to it that are not budgeted for as they have not been anticipated in the past.

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In 2022, the board approved a 2.75% increase in salaries for staff and administration after the CPI(Consumer Price Index) was determined to be 4.7%.  The CPI(Consumer Price Index) is a number at which school districts are not allowed to exceed when negotiating salary increases.  In 2023, the board approved a 6.3% increase for staff and a 5% increase for administration after the CPI was determined to be 8%.  In 2024, the board approved a 4.12% increase for staff and administration after the CPI was determined to be 4.12%.  The district used these levels to retain current qualified and exceptional staff given our geographic location (rural, distance from larger municipalities offering expanded benefits and opportunities outside of the hired position,(shopping, amenities, entertainment, etc.)) to better compete with neighboring districts.  The pool of candidates in education continues to be low and maintaining staff who already understand the mission and vision of the district is a value unto itself.

The Fund 10 Fund balance is the difference between the amount of revenue and the amount of expenditures for a given year.  This is not cash in hand but a realization of the total revenue that will be received by the district in comparison to the budgeted amount of qualifying expenditures from that fund.  The reason the district would like to maintain a 10% fund balance (level of revenue above expenditures) is attributed to several factors including but not limited to:

• Having the ability to eliminate the need to short term borrow leading to unrealized interest payments affecting the budget because of payment cycles not matching up to receiving funding from the state.
• Allowing for coverage of the shortfall in special education funding
• Allowing for incidental shortfalls due to other unrealized factors such as equipment failure, extended snow removal, unintended increases in utilities due to weather, and or equipment failure i.e. HVAC systems.

Chart: Revenue received by the Arcadia School District vs district expenses

*Source:  Arcadia School District Finance Department

Under school board policy 6235, the school district of Arcadia the Board shall ensure that adequate funds are reserved for the General Fund to maintain a secure financial position whereby the Fund 10 fund balance shall not fall below ten percent (10%) of the preceding year's Fund 10 expenditures.  This was not attainable largely due to 3 factors.

• Inflation leading to salary and benefit increases.
• Increase in utility expenses
• Insurance premium increase including Liability insurance.
• Students open enrolling out of the district 
• Increased levels of support needed for Special Education students

Because of this low fund balance, the district has commissioned a Finance Committee dedicated to continual oversight of the district's overall financial standing, including additional reporting to simplify and improve district financial transparency.

The level of administrative staff has remained unchanged when taking into account the growth of enrollment.  In 2021, an assistant principal/athletic director was added to the high school and middle school buildings to help overcome some inconsistencies in student behavior at the high school level as well as cover the duties that had previously been handled by a full time athletic director.  Through attrition and addition of more consistent leadership, the level of administration has returned to the level it was at in 2020

If the referendum is not approved, the total amount of money the district has to spend will stay the same and approximately $700,000 in reductions will need to be made in order to balance the budget. Ironically, this will result, based on the way schools are funded, in a local property tax increase of about $490,000 for the 2025-26 school year even though we are spending less money. In terms of what that means to the property owner, this would be a minimum increase of $.50 per 1,000 which would mean an increase of $50 for a $100,000 property. While this may not seem logical, this is due to the current school funding system in our state. Our state aid is significantly affected by how much money we spent in the previous school year so if we spend less money, we get less from the state. It is important for all to understand that if we make cuts, taxes will go up the following year and that money will essentially be sent to other school districts in the state while we will be doing less for and offering less to our children and communities.

Per the Wisconsin Constitution, Property Taxes are the source used by the state to fund public education and as residents of the state, we are obligated to support the education of all students enrolled in public education from the ages of 3 to 21.

If an operational referendum is passed, the level of impact will be determined by the mill rate.  Our current mill rate is X 5.88 which means for each 1000 dollars worth of the fair market value of your property in the School District of Arcadia you will pay 5 dollars and 88 cents.  If the fair market value of the property you own in the boundaries of the school district of Arcadia is 100,000 dollars, you will pay $587.85 in taxes. If a referendum does pass, it allows the district to utilize property taxes paid by district property owners at a level above the revenue limit set by the state.

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The first priority for any additional funds received from a referendum would be to rebuild our Fund 10 balance. This would eliminate the need for short-term borrowing from local financial institutions when state funding does not align with expenditures that must be paid. For example, salaries and benefits may need to be paid in June, but state funds might not arrive until July. Maintaining a sufficient Fund 10 balance allows the district to meet these obligations without resorting to local borrowing.

Once we reach a Fund 10 balance of 10%, which is the current requirement per school board policy 6235, any additional funds could be allocated to increase the Fund 46 (Long Term Capital Improvement Trust Fund) balance. Fund 46 is designated for facilities renovation and can be used for building and grounds maintenance. Using Fund 46 for these purposes would reduce the reliance on Fund 10, allowing Fund 10 dollars to be directed toward salaries, benefits, retirement, and similar expenses.

The mill rate is a tax rate used to calculate property taxes within a jurisdiction. The mill rate represents the dollar amount of taxes collected per $1,000 of the fair market value of the property upon which the taxes are paid. For example, a mill rate of 7 means that you pay $7 for every $1,000 of your property's assessed value. The fair market value of the property is determined by a property assessment, which is not controlled by the school district.

The below graph shows the Arcadia School District historical mill rate vs statewide k-12 Average mill rate.

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If passed, the referendum will allow the school district to levy taxes outside of the revenue limit by the level contained in the question.  For example, if a 500,000 dollar recurring and a 750,000 non recurring for 4 years referendum were passed, and our revenue limit determined by the state was 2 million dollars, it would allow us to increase the mill rate at a level to raise our revenue to 3.25 million the first year and 1.25 million above the state determined revenue limit for an additional 3 years.  This is currently projected to be (6.7 or 7.2 dollars?).

Future mill rates will be determined by multiple factors, including the total value of property in the school district compared to the rest of the state, the state funding that is driven by this property value comparison, school district enrollment, levy amounts for debt service and community recreation,  district spending compared to the rest of the state, state-approved changes to the per pupil revenue limit, and other factors, many of which are outside the District's control

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If the referendum passes, the mill rate will increase. The projected mill rate would go from 5.88 to X(let's say it goes to 7.5). This would raise the amount of tax on 1000 dollars of assessed FAIR MARKET VALUE of a property by 1.62, the difference between the new mill rate and the current mill rate. If your property has a fair market value of 100,000 dollars, your taxes would increase by $162. Please note - The school district does not control the assessed FAIR MARKET VALUE of the properties in the district.

Once the TID district is complete, the property taxes collected from that area will be distributed to the regular entities that typically receive property tax revenue. The school district is one of these entities and could benefit from the additional tax revenue. The amount of property taxes collected from that area will depend on the property value and mill rate.

Definitions:

• TID: Tax Increment District. The economic development program that helps promote the local tax base. TID identifies the actual physical area designated for potential development projects.
• TIF: Tax Increment Financing. TIF is a geographically targeted economic development tool. It captures the increase in property taxes, and sometimes other taxes, resulting from new development, and diverts that revenue to subsidize that development.
• There is a TID that is closing in 2025. There will be an approximate increase in property values of the district of approximately 40 million. That means that the tax levy would be distributed over more property value and approximately 5 cent drop in levy. Also, funds that were collected for the increase in value, will be distributed. That value has still not been determined.

While the District received much-needed federal ESSER funds, these programs and one-time dollars have come to an end. 

What are ESSER Funds:

• Elementary and Secondary School Emergency Relief (ESSER) Fund is a collection of federal funds that provide financial assistance to schools to address the impacts of COVID-19.  ESSER III, the final round of funding has expired and must be spent by January 30, 2025.

See also If the Esser Funds are no longer available, then what cuts have been made to accommodate these missing funds?

ESSER Funds provided the district with much-needed federal funding during the events caused by COVID-19. These funds were used for various programs within the district, most of which had a planned duration aligned with the end date of the ESSER Funding.

Instructional Coaches were not originally funded by ESSER dollars. In fact, early in the conversations, we wanted to avoid paying for staff knowing how it could impact the overall budget once funding ended.  Therefore, as much as possible, ESSER funds were used for non-staffing related purchases including curriculum resources, materials, professional development, etc.  

In 21-22 a Family Transition Specialist(FTS) position was created to address mental health.  This position was always funded out of ESSER.  When the Family Transition Specialist left, we struggled to find another counselor.  So instead of having a counselor and a Family Transition Specialist, it changed to an ACP position and counselor. The counselor (formerly FTS) was funded by ESSER.

The other position that we used ESSER dollars for was for the MS Interventionist position for 21-22, 22-23, and 23-24.  

In 21-22, a MS math teacher was paid out of ESSER.  This was the year the MS schedule changed due to numbers and a math teacher was needed for each grade level.  In 22-23 and 23-24, 1/2 of a HS math teacher was funded out of ESSER.  This was the transition period with a part time role.  We couldn't fill a part time position so we posted a full time position.

In 22-23, leadership made a decision to use ESSER to cover some additional staffing and to balance the budget.  We picked 2 people, which happened to be an Instructional Coach and an EL teacher.  This was based more on the dollar amount we were trying to cover, rather than the position/people.   Those two positions were also then paid for from ESSER in 23-24.  

See also Can the District use federal COVID-19 relief funds (ESSER funds) to address its financial needs?

School funding is divided into different "buckets," or funds, each with specific purposes. For example, Fund 10 is the general fund used for most day-to-day school expenses, while Fund 80 is for community programs like recreation and cannot be used for general school operations. These funds are not interchangeable. Special education funding works differently and must be fully funded under Fund 27. If there isn't enough money in Fund 27 to cover special education costs, money must be moved from Fund 10 to make up the difference. This ensures special education services are always supported, but it can limit the resources available for other general expenses.

The Wisconsin constitution requires that we support the education of every student attending a public school between the ages of 3 and 21. That support must come from any person or entity owning property in the state of Wisconsin and is determined by the mill rate against the fair market value of the property owned. Each district is generally required to cover 15-20% of the funds needed by their home district. Two factors can change that.  One factor is that special education funding must be covered at 100% by the property owners within the district and currently the state only reimburses that district by 30% of the dollars needed for special education. Another factor would be if any property owner inside of a district would open enroll their children to another district, then the taxes collected from that property owner must be forwarded out of the property owners district into the district where the children attend school

Many different factors influence the cost of education on a per student basis.  

Average salaries.  Compensation makes up the majority of all school budgets, so this is the major driver of cost per student.  Arcadia has competitive salaries for the area.  

Benefits.  Provision of a competitive health insurance plan as well as retirement benefits adds to compensation cost.  Arcadia pays 80% of medical premiums for eligible staff.  In addition, all public school districts make a 6.8% contribution to each employee's retirement plan.   .

Breadth of Offerings.  Program offerings like drama, music, orchestra, specialized AP and other academic courses require investment in a minimum staffing that is the same regardless of school size.  This means that, for each student in Arcadia, the cost per student of offering certain programs is larger than at a larger school that can offer these programs to a larger student population at the same overall cost, lowering the per student expense.

Operational Costs.  Costs of operation can vary greatly based on size of facilities and campuses, as well as size of the overall catchment area.  Arcadia provides transportation and has reduced the number of routes, however the route size is large with long routes in which some last 2 hours. On the other hand, maintaining our community facilities, Waneck Center and LRCC, adds to student cost, however they are a benefit to the community.

This information was gained from the DPI website. Please note that each district has different programs and needs that justify the cost per student spending.

Arcadia Academic Celebrations PDF

Each year, the district reviews data from multiple sources including state and local assessment data, attendance, behavior as well as staff and student perception surveys to make goals for upcoming school years.  We continue to respond to the needs of our students both academically and socially through a continuous improvement model.   

In the last five years we have researched and adopted new curricular materials for English, Math, and Science. We have also worked with the TVC to align the Tech Ed foundational course outcomes.  We started the Valle Dual Language program and currently have 3 cohorts of students. Interest in this program has expanded so a lottery is used for admission into the program.  Newcomer Orientation programs along with specialized programming for SLIFE students(students with limited or interrupted formal education) has been created and implemented.  In the 2021-22 school year, the district went through a formal application process to be able to offer students the Seal of Biliteracy.  This is a state recognized certificate students can earn once they have demonstrated advanced achievement in bilingualism, biliteracy, and sociocultural competence in two or more languages.

Currently we are exploring the use of AI tools in education and are excited to learn how the tools can support student growth and learning.

The district report card rating is Meets Expectations. We continue to score higher than many area schools even when we are faced with 78% Low Socio-Economic students and 42% English Learners.

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The Wanek Center and the Little Raider Child Care do not impact Fund 10.  Both the Wanek Center and the Little Raider Child Care are controlled under Fund 80 (Community Programs), which are separate from Fund 10 and levied outside of the normal district operations funds.  Revenue from both entities are moved into Fund 80 to pay for expenses. If at the end of the fiscal year, Fund 80 and revenues have a negative balance, Fund 10 must be used to zero it out. This has not occurred since both of these have started.

In recent years, the Board of Education and District administration have worked hard to balance the District’s excellent performance against constantly changing financial circumstances and strategic improvements to meet the needs of our students. In short, we have managed to do more with less by maintaining spending while expanding learning opportunities for students. However, it has become increasingly difficult to retain and attract high-quality staff and meet the needs of our students, as school funding has not kept pace with rising costs.  The following specific steps have been taken.

• Changes in health insurance coverage, and related HSA benefits
• Cutting building budgets so we only purchase needs 
• Reduced Professional Development opportunities for staff and administration
• Reduced bus routes/drivers, froze purchasing of new vehicles
• Placed a hold on hiring open positions if possible
• Relegating energy costs through DataWrangler(which is an integrated system to specify where energy is utilized so that not all of the utility costs come out of the Fund 10 balance).  An example would be energy used in the Wanek center would come out of Fund 80 and energy used in the school lunch program would come out of Fund 50..
• College credits paid for by the district have been reduced from unlimited course credits to the state mandated 18 total course credits. In the 2025-26 school year, the district will eliminate transportation, and families will need to transport on their own.
• Investigating reducing stipends or reimbursement of college courses by potentially having those courses be dual credit and taught by our current salaried staff.
• Remodeled Elementary School windows and boiler system to save energy costs
• Increased class sizes, will be looking at student-teacher ratios for the 2025/26 school year
• Looking into AI platforms that may reduce cost in curriculum area purchase, paper, etc.

Cost Increases

• Insurance has increased by 50% or more(i.e. Liability insurance increased by 90% this year)
• Energy cost have increased
• Facility maintenance costs have risen, when something breaks down, it needs to be fixed

See What has been done to balance the budget and preserve the fund balance?  for cost saving activities

Additional long term savings programs:What are some of the things the district has done to maximize efficiency / minimize spending:

• Loan defeasance:  we have saved our tax payers $2,213,327 to date 
• Energy (Upper 90) efficiency updates. This program is an investment in energy savings that will have a long term impact on district spending. 
  • Submetering
  • HVAC upgrades at ES/MS/HS
  • Window upgrades at ES

Voters will see the following question on the ballot on Tuesday, April 1, 2025:  

Shall the School Board of the School District of Arcadia be authorized to exceed the revenue limit under Section 121.91 of the Wisconsin Statutes beginning with the 2025-26 school year through the 2028-29 school year on a non-recurring basis by the following amounts for the purpose of paying District operating costs for staff salaries and benefits, facility maintenance and equipment purchases as follows: 1,500,000 for the 2025-26 school year, 1,000,000 for the 2026-27 school year, 750,000 for the 2027-28 school year and $500,000 for the 2028-29 school year as provided in the foregoing resolution?

If the referendum is approved, it will allow the District to utilize a portion of the collected property taxes that exceeds the state-calculated revenue limit. These are not “additional” funds being requested, as would be the case in a facilities referendum. Instead, the funds will help bring revenue up to the level needed to meet rising expenses. These funds will be used to cover current salaries, benefits, and operational expenses while also attempting to rebuild our fund balance. Rebuilding the fund balance will help reduce the need for short-term loans to cover gaps caused by delays in state funds arriving at the district.

The District will continue to run the programs that people have come to expect from us while at the same time continuing to work with other schools and regional partners to find better ways to run our schools in a more efficient manner while providing the best possible educational opportunities to our children

If the state provides adequate funding, we will not need to levy the full referendum amount. We will work to rebuild the Fund 10 Balance.  Once the Fund 10 balance meets our 10% target level, we can look into building up the Fund 46 balance to be able to continue maintaining our buildings and grounds without negatively affecting our Fund 10 balance.

The current cost saving measures that the district has made will remain in place.  If the referendum passes and the state decides to increase funding by increasing the reimbursement percentage for special education and/or increasing the per pupil support, the district could build back the fund balance at a faster rate.  The district will continue to look for ways to try to maintain a consistent mill rate to avoid the peaks and valleys which may lead to a more consistent school district portion for property taxes.  This is very dependent upon the fair market value assessment of each individual property.

Reductions we are looking at regardless of the Operating Referendum result

• Health benefit changes
• Cut building budgets–purchase needs not wants
• Reduced PD for staff
• Reduced bus routes/drivers
• Not hired open positions
• Looking at process to reduce costs
• Relegating energy costs through DataWrangler
• College Credits reduced, no travel provided by district to students taking these courses outside of the TVC
• Look at reducing or eliminating stipends or reimbursement of college courses(this could lead to staff leaving the district)

A failed referendum would lead to a reduction of $500,000 +. This would necessitate cuts in essential areas, such as: ● Programs

● Higher Class Sizes

● Student Support Services

● Activities(sports, music, theater)

● Staffing Even with these types of cuts, property taxes may still increase due to the state funding formula.

The district’s fund balance would be further strained.

We partner with WASB(Wisconsin Association of School Boards) to advocate for improvements. The WASB’s current legislative agenda includes advocating for an increase in special education categorical aid, with a goal of eventually receiving 90% reimbursement of eligible costs. Their second goal is to secure, at minimum, inflationary increases in spendable resources along with maximum flexibility to direct those dollars as needed at the local level. 

We recently sent one of our school board members to a free training program offered by WASB to learn how to better advocate for our school with legislators. Since attending this training, we have realized there is more we can do to strengthen our advocacy efforts. Moving forward, we are making it a priority to engage with legislators at a deeper level

Our spring election is April 1st 2025

• The Arcadia School District Operational Referendum question will be on the April 1st Ballot.

Also See What is the referendum question that will appear on the ballot?

Your assigned polling place is based on where you live. You can visit www.myvote.wi.gov and enter your address.  This site will provide information to:

• Find your polling place (where you may vote), see Find My Polling Place
• View your polling place’s hours and get directions 
• See what will be on your next ballot, see What's On My Ballot
• Find your next local election
• Learn about absentee voting if you can’t get to your polling place
  • See Vote Absentee By Mail

See Vote Absentee In Person

Yes.

Visit www.myvote.wi.gov

See Vote Absentee By Mail

See Vote Absentee In Person

Wisconsin, the state reimburses school districts for a portion of their special education costs through a reimbursement model. The state's reimbursement rate for special education costs in 2021-22 was 30%. 

Wisconsin's special education funding has been a fiscal challenge for the state and school districts. The state's primary funding source for special education has remained flat at $369 million for a decade. This has led to: 

• Falling state funding
  Special education funding has fallen from 28.9% in 2007-08 to an estimated 24.5% in 2018-19.
• Diverting resources
  School districts have diverted resources away from programs intended to meet the needs of all students.

The state's lack of special education funding has led to a majority of districts in Wisconsin exceeding revenue limits through referendums.

FOR MORE INFORMATION

See How does the Wanek Center and Little Raider Child Care (LRCC) impact Fund 10? 

Notes:

• Middle School athletics and music programs are Fund 80. These are open to all middle school age community members (students that attend Holy Family, Home Schooled). Fund 80 is the revenue for expenditures such as transportation, coaching salaries, uniforms, band equipment.
• Wanek Center is Fund 80, this is a community center. The membership revenue is added to Fund 80 and is used in paying the expenditures.
• LRCC is Fund 80, they do charge for childcare and before/after school care that is essential to the community. At this time the revenues are added to Fund 80 and these are used for expenditures. At the last look of the revenues to expenditures, they are close to being balanced. This will help the district to be able to reduce the Fund 80 levy to the taxpayers.

Yes, however; the Early College Credit Program (ECCP) statute requires Wisconsin public, charter, and private high schools to provide a minimum of 18 credits of college courses at a UW, private, or Tribal college located in Wisconsin (for high school and college credit or college credit only) to students in grades 9-12, https://dpi.wi.gov/dual-enrollment/eccp.

It is worth noting that the Arcadia School District is working to mitigate some of the costs associated with college credit such as encouraging our own teachers to obtain required certifications to offer college courses within the district. We will also look to eliminate the cast of travel by having parents transport their own students to classes outside of the TVC

According to Tax data on the DPI website, Arcadia ranks lower than most area districts in Tax Levy Dollars per student.