The variables and their definitions are listed below. Click here to access a downloadable version of the variables and their definitions in PDF format.
Variables and Definitions
A - Demographic Data
1) 1) School District Area Square Mileage reflects the size of the school district in square miles.
2) 2) District Pupil Density shows the number of all K-12 public students per square mile.
3) 3) Total Average Daily Membership (ADM) is the total number of public students residing in the school district boundaries. This number includes students in grades 1-12, kindergarten, special and vocational education students as well as students attending joint vocational schools (JVS), community schools and those participating in open enrollment programs. This is a headcount of public students taken in the first full week of October and the first full week of February in which every student is counted as one. During these two weeks school districts take headcounts of their students on a daily basis. At the end of the weeks for each student the number of days present and the excused absences will be divided by 5 (number of weekdays) to calculate the average daily membership for that student. Once both the October and the February counts are available the head count data is compiled by including 75% of the October and 25% of the February counts. The total ADM of the resident students is used by the Department of Education as the basis of funding and as a measure of the size of school districts.
4) 4) Asian/Pacific Islander Students as Percent of Total Students shows the number of public students of that racial background as a percent of total public students.
5) 5) Black Students as Percent of Total Students shows the number of public students of that racial background as a percent of total public students.
6) 6) American Indian or Alaskan Native Students as Percent of Total Students shows the number of public students of that racial background as a percent of total public students.
7) 7) Hispanic Students as Percent of Total Students shows the number of public students of that racial background as a percent of total public students.
8) 8) White Students as Percent of Total Students shows the number of public students of that racial background as a percent of total public students.
9) 9) Multiracial Students as Percent of Total Students shows the number of public students of multiracial background as percent of total public students.
10 10) Percent of Students in Poverty shows the percent of students in a district whose families receive Ohio Works First (OWF) assistance. This ratio is used in developing an index of poverty and is calculated by dividing the 5-year (data applied to current year plus data applied to 4 preceding years) average number of students in the program by the 3-year (current plus two preceding years) average formula ADM.
11 11) PBA Index is a ratio calculated for each district as the basis for the distribution of Poverty Based Assistance (PBA) funding. To calculate this index the average percentage of students identified as OWF students (number 10 above) is divided by the statewide average percent of OWF students.
12 12) Percent of Students with Disability shows the percent of public students in a district who have an individualized education plan (IEP) due to a handicapping condition and require special assistance.
B – Personnel Data
13 13) FTE Number of Regular Education Classroom Teachers shows the FTE number of classroom teachers involved in service delivery of regular education (position code 205).
14 14) Classroom Teacher Average Salary shows the average salary of all FTE classroom teachers.
15 15) Beginning Teacher Salary shows the starting salary of classroom teachers in a school district. This figure usually applies to teachers with a bachelor degree and no experience. At this point in time we have not been able to secure more updated data than FY05. Once the updated data becomes available we will replace the existing data with it.
16 16) Percent of Teachers with 0-4 Years Experience shows the percent of classroom teachers with up to 4 years of experience. The higher the value of this measure, the lower the comparative average teacher salary is expected to be.
17 17) Percent of Teachers with 4-10 Years Experience shows the percent of classroom teachers with more than 4 but less than 10 years of experience.
18 18) Percent of Teachers with 10+ Years of Experience shows the percent of classroom teachers with at least 10 years of experience. The higher the value of this measure, the higher the comparative average teacher salary is expected to be.
19 19) K-12 Regular Education Pupil Teacher Ratio is the number pupils receiving regular education (non-special or vocational instructions) divided by the number of FTE classroom teachers referenced in number 13 above.
20 20) FTE Number of Administrators shows the FTE number of administrators including the following positions and their respective position codes:
Administrative Assistants (position code 101)
Administrative Intern (positions code 102)
Deputy Superintendent (position code 103)
Assistant Principal (position code 104)
Ombudsman (position code 107)
School Principal (position code 108)
Superintendent (Position code 109)
Supervisor/Manager (position code 110)
Tax Assessor/Collector (position code 111)
Treasurer (position code 112)
Coordinator (position code 113)
Education Administration Specialist (position code 114)
Director (position code 115)
Community School Administrator (position code 116)
Other Official Administrators (position code 199)
21 21) Administrators Average Salary is the average salary of all personnel in administrative positions as identified in number 20 above.
22 22) Pupil Administrator Ratio is the ratio of all resident public school students to the number of administrators. For this calculation total ADM as defined in number 3 above, less 80% of JVS students is divided by the number of administrators. The reason 80% of JVS students is removed from the ADM base is that JVS students receive most of their services from the JVS of their attendance and the school district of residence provides only a few services to these students (e.g. transportation). For funding purposes the law presently provides that resident districts should receive 20% of the full funding for these services for these students and therefore the same 20% is applied in the calculation of this measure assuming services provided to JVS students is 20% of all other resident students.
C – Property Valuation and Tax Data
23 23) Assessed Property Valuation Per Pupil is the total unadjusted property valuation for the current year divided by the total ADM for the previous year. The one year lag between the numerator and the denominator of this calculation is due to data availability timing.
24 24) Residential and Agricultural Real Property Valuation as Percent of Total shows the percent of total property values in a district that are identified as residential or agricultural real.
25 25) All Other Real Property Valuation as Percent of Total shows the percent of total property values in a district that are identified as commercial, industrial or mineral real.
26 26) Public Utility Tangible Valuation as Percent of Total shows the percent of total property values in a district that are identified as public utility tangible.
27 27) General Tangible Valuation as Percent of Total shows the percent of total property values in a district that are identified as general tangible.
28 28) Business Valuation as Percent of Total shows the percent of total property values in a district that are identified as business property. Business property is the combination of all non-residential-non-agricultural real and all tangible properties.
29 29) Revenue Raised by One Mill is a measure of property wealth, which shows the ability of a school district to generate property tax revenue by 1 mill of tax. For this calculation total assessed property value is multiplied by 1 mill.
30 30) Total Property Tax Per Pupil shows the amount of property tax a district raises on per pupil basis. For this calculation total property tax is divided by total ADM.
31 31) OSFC 3-Year Average Adjusted Valuation Per Pupil is a measure of wealth utilized by the Ohio School Facilities Commission (OSFC) for the distribution of Facilities Fund to school districts. This measure which is calculated by the Department of Education and provided to the OSFC is a three year average of the income adjusted valuation per pupil calculated for the distribution of what used to be known as the Equity Fund. For the distribution of the Facilities Fund by the OSFC the law provides for the use of the Equity Fund income adjusted valuation per pupil. The income adjusted valuation per pupil calculated for the current year plus the 2 previous years are averaged out and used as the basis for distribution of the Facilities Fund.
32 32) District Ranking of OSFC 3-Year Average Adjusted Valuation Per Pupil shows the ranking of each district in the state in terms of the 3-year average adjusted valuation per pupil (number 31 above). The lower the ranking, the lower the 3-year adjusted valuation per pupil.
33 33) Median Income is the median income per state tax return filed by the residents of school districts. The statewide and similar district figures are the medians of the medians.
34 34) Average Income shows the average income per state tax return filed by the residents of school districts. The statewide average figure listed on this report reflects the average income of all residents regardless of whether or not they have identified a school district.
D – Local Tax Effort Data
35 35) Current Operating Millage Including JVS Mills shows the total authorized millage for current operating expenses. This includes all JVS and emergency rates.
36 36) Effective Class 1 Millage Including JVS Mills is the total authorized millage rolled back by HB920 reduction factors for application to residential and agricultural real values.
37 37) Effective Class 2 Millage Including JVS Mills is the total authorized millage rolled back by HB920 reduction factors for application to all non-residential and non-agricultural real values.
38 38) School Inside Millage shows the size of the portion of the first 10 mills, commonly referred to as the inside millage, that goes to primary and secondary education. The inside mills are not voted in by the residents and are not subject to the effects of HB920 reduction factors.
39 39) School District Income Tax Per Pupil is the revenue raised from a school income tax on per pupil basis. For this calculation the total income tax revenue is divided by the total ADM of the district.
40 40) Local Tax Effort Index is an index that tends to reflect the extent of effort residents of school districts make in support of public primary and secondary education. This index, one of many possible measures for evaluating local effort, is calculated in the context of residents’ ability to pay by determining the relative position of each school district in the state in terms of the portion of residents’ income devoted to supporting public education. For this calculation a four-step process is utilized as follows:
· In the first step the ratio of any school income tax and class 1 property taxes charged, to federal adjusted gross income is calculated at the district and the state level.
· In the second step the median income of districts’ residents is divided by the statewide medina income to get a ratio of district to state median income.
· In the third step the district ratio calculated in the first step above is divided by the ratio calculated in the second step to measure the effort in the context of ability to pay.
· In the fourth step the ratio calculated in the third step above is divided by the statewide ratio calculated in the first step above to determine the relative effort index in the context of the state as a whole.
This effort measure, like others we have experimented with suffers from shortcomings resulting from inherent complexities in data collection, manipulation and availability.
E – Expenditure Data
41 41) Administration Expenditure Per Pupil covers all expenditures associated with the day to day operation of school buildings and the central office as far as the administrative personnel and functions are concerned. Items of expenditure in this category include salaries and benefits provided to all administrative staff as well as other associated administrative costs.
42 42) Building Operation Expenditure Per Pupil covers all items of expenditure relating to the operation of school buildings and central office. These include the costs of utilities and the maintenance and upkeep of physical buildings.
43 43) Instructional Expenditure Per Pupil includes all costs associated with the actual service of instructional delivery to students. These items strictly apply to school buildings and do not include costs associated with the central office. They include the salaries and benefits of teaching personnel and other instructional expenses.
44 44) Pupil Support Expenditure Per Pupil includes expenses associated with the provision of services other than instructional that tend to enhance the developmental process of students. These cover a range of activities such as student counseling, psychological services, health services, social work services etc.
45 45) Staff Support Expenditure Per Pupil includes all costs associated with provision of support services to school district staff. These include in-service programs, instructional improvement services, meetings, payment for additional trainings and courses to improve staff effectiveness and productivity.
46 46) Total Expenditure Per Pupil is the combination of all of the components of expenditure listed above.
F – Revenue by Source Data
47 47) State Revenue Per Pupil is the total revenue coming from the state sources on per pupil basis.
48 48) State Revenue as Percent of Total is the total revenue coming from state sources as percent of total revenue from all sources combined. The state revenue includes rollback and homestead.
49 49) Local Revenue Per Pupil is the total revenue coming from local sources on per pupil basis.
50 50) Local Revenue as Percent of Total is the total revenue coming from local sources as percent of total revenue from all sources combined.
51 51) Federal Revenue Per Pupil is the total revenue coming from federal sources on per pupil basis.
52 52) Federal Revenue as Percent of Total is the total revenue coming from federal sources as percent of total revenue from all sources combined.
53 53) Total Revenue Per Pupil is the total revenue from all sources combined on per pupil basis.
54 54) Total SF3 Aid Per Pupil is total SF3 funding divided by formula ADM. SF3 funding in this context includes all funds calculated through the funding formula, which include:
· Formula aid including all teacher training adjustments
· Poverty based assistance (PBA) including all its funding components
· Parity aid including the alternative parity aid for eligible districts
· Special education weighted amount including speech only
· Career technical education weighted funding including GRADS teacher grant
· Gifted education funding
· Regular transportation funding
· Excess categorical supplement funding
· Charge-off supplement or gap aid
· Transitional aid guarantee
· Preschool handicapped funding
· Special education transportation funding
All adjustments and transfers of funds for education service centers, community schools, open enrollment and other fund transfers to other entities have also been included in the total SF3 figure.
55 55) Total SF3 as Percent of Income Tax Liability shows the ratio of total funding a district receives in SF3 (as defined in number 54 above) to the contributions of the school districts to the state GRF in terms of income tax collection. In addition to income tax, residents of school districts also pay sales taxes to the state, however since sales tax data is not compiled by school district it could not be included in the denominator of this calculation.
G – District Financial Status from Five Year Forecast Data
56 56) Salaries as Percent of Operating Expenditures indicates the percent of total operating expenditure of the district that goes to personnel salaries
57 57) Fringe Benefits as Percent of Operating Expenditures shows the percent of total operating expenditure of the district that goes to provision of fringe benefits such as health insurance and retirement benefits.
58 58) Purchased Services as Percent of Operating Expenditures shows the percent of total operating expenditure devoted to purchase of various services such as food services.
59 59) Supplies and Materials as Percent of Operating Expenditures shows the percent of operating expenditures devoted to the purchase of supplies and materials.
60 60) Other Expenses as Percent of Operating Expenditures shows the percent of total operating expenditures devoted to other expenses not categorized above.