The District Profile is a comprehensive compilation of information on Ohio public school districts a fraction of which were formerly released through what was popularly known as the Cupp Report. It contains some of the most useful statistics on public school districts. The variables included here are classified into areas of demographic data; personnel data; property valuation and tax data; local tax effort data; expenditure data; revenue by source data and school district financial status data. Additionally, District Profile includes comparisons of each individual school district’s statistics with statewide and similar districts’ statistics in over 600 pages (one page per district). The Island Districts and College Corner Local have been excluded from the analysis due to characteristics of the districts and data anomalies.
It is important to keep in mind that all of the district data as well as similar grouping and statewide averages presented on the District Profile document primarily pertain to regular public school districts. This means that where possible the data driven by other entities such as community schools and joint vocational schools have been removed from the base to limit the analysis to public school districts. This was done by necessity as the inclusion of data for these non public school entities tended to distort the figures and could make viable comparisons of inter-district numbers impossible. It is also important to note that in other places certain data elements pertaining to joint vocational schools or community schools had to be kept in the mix in order to allow the statistics presented serve their purposes. As an example, community schools report expenditure per pupil figures, but their figures could be very different from those of regular public school districts due to the fact that some of these entities only cater to a subset of students (certain grade levels or students with special needs) or they may not be obligated to provide certain services that regular public school districts have to provide to their students (transportation services). As a result, a comparison of expenditure per pupil figures of regular public school districts with community schools may not be viewed as accurate. On the other hand, in comparing the demographic make up of school districts it makes sense to include all of the students who reside in a district in the analysis whether they attend the public school district or a community school. The inclusion or exclusion of data in the base of the analysis is therefore a function of the given statistic and whether or not it makes sense for the calculation to be inclusive or exclusive of such data. Every piece of data on the report is fully defined here and information on what goes into the calculation is also provided.
Based on this, some district data and statewide averages on this document may differ from data reported through other publications ODE releases if those statistics are calculated with community schools, joint vocational schools or other educational entities included in their analysis. The purpose of the District Profile Report is to provide, in addition to individual district statistics, similar districts’ and statewide averages that reveal how a typical public school district in the state behaves with respect to each statistic. The reader is also cautioned that for practical and/or legal reasons there are various ways of defining some variables depending on the contexts in which the variables are being utilized. An example of this is the school district enrollment which is defined differently in terms of it’s components for use in different contexts. The head count of students for example reflects the count of individual students taken at a certain point in time. The head count does not distinguish between a kindergarten student and a student in grades 1 to 12 and everybody in the count is regarded as one whole student. For funding purposes however, kindergarten students are counted as half. The enrollment figure that is used for funding purposes therefore includes only 50% of the kindergarten students. By the same token there are other ways in which enrollment data is compiled for other funding calculations or analytical works. It is therefore the case that one would encounter various values for seemingly a single data element extracted from different sources. The definitions provided here make clear the nature of the statistics incorporated in this document and every user of this document is strongly urged to read the definitions thoroughly in order to avoid confusion. In cases where school district data may not have been applicable or are irrelevant, an ‘NA’ is used to indicate the inapplicability of the data.
Click here to view the District Profile for a specific district and a list of similar districts and their characteristics.
Click here for a downloadable spreadsheet containing FY-2008 District Profile data for all Ohio school districts (Excel 1 MB).
Questions about the Cupp Report should be directed to:
Daria Shams by phone at (614) 466-6253 or by e-mail at Daria.Shams@ode.state.oh.us or Jim Payton by phone at (614) 466-9044 or by e-mail at Jim.Payton@ode.state.oh.us
The variables and their definitions are as follows:
A - Demographic Data
1) School District Area Square Mileage reflects the size of the school district in square miles. Source: Transportation file compiled based on FY09 ridership and FY08 expenditure data.
2) District Pupil Density shows the number of all K-12 resident public school students per square mile. For this calculation the annual SF3 enrollment (average of headcounts taken during the first full weeks of October 2007 and February 2008) is divided by the square mileage of the school district. The enrollment figure in this case is inclusive of all resident public school students whether they receive their educational services at the district of residence or at a joint vocational school or a community school or any other entity. Source: FY09 Transportation file and FY08 Final #4 SF3 payment file.
3) Total Average Daily Membership (ADM) is the total number of public students residing within a school district’s boundaries. This number includes students in all grade levels, including special and career tech education students as well as students attending joint vocational schools (JVS), community schools and those resident students who participate in open enrollment programs. This is a headcount of public students taken in the first full weeks of October 2007 and February 2008 in which every student is counted as one. During these two weeks school districts took headcounts of their students on a daily basis. At the end of the weeks, for each student the number of days present and excused absences were added and divided by 5 (number of weekdays) to calculate the average daily membership for that student. Once both the October and the February counts were available the headcount data was compiled by including 75% of the October and 25% of the February counts. Total ADM of resident students is used as the basis of funding and as a measure with which to indicate the size of school districts in terms of enrollment. Source: FY08 Final #4 SF3 payment file.
4) Asian/Pacific Islander Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. Source: 2008 Report Card file.
5) Black Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. Source: 2008 Report Card file.
6) American Indian or Alaskan Native Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. Source: 2008 Report Card file.
7) Hispanic Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. Source: 2008 Report Card file.
8) White Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. Source: 2008 Report Card file.
9) Multiracial Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. Source: 2008 Report Card file.
10 Percent of Students in Poverty shows the percent of students whose families receive Ohio Works First (OWF) assistance. This ratio is used in developing a poverty index and is calculated by dividing the 5-year (current plus 4 preceding years) average number of students in the program by the 3-year (current plus 2 preceding years) average formula ADM. Source: FY08 Final #4 SF3 payment file.
11 PBA Index is a ratio calculated for each district as the basis for the distribution of Poverty Based Assistance (PBA). 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. Source: FY08 Final #4 SF3 payment file.
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. Source: FY08 Final #4 SF3 payment file.
B – Personnel Data
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) to non-special education and non-career tech education students. Source: Education Management Information System (EMIS).
14 Classroom Teacher Average Salary shows the average salary of all FTE classroom teachers. Source: EMIS.
15 Percent of Teachers with 0-4 Years Experience shows the percent of classroom teachers with up to 4 years of experience. Source: EMIS.
16 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. Source: EMIS.
17 Percent of Teachers with 10+ Years of Experience shows the percent of classroom teachers with at least 10 years of experience. Source: EMIS.
18 K-12 Regular Education Pupil Teacher Ratio is the number of pupils receiving regular education (non-special or career tech instructions) divided by the number of FTE classroom teachers referenced in number 13 above. Source: EMIS.
19 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)
20 Administrators Average Salary is the average salary of all personnel in administrative positions as identified in number 19 above. Source: EMIS.
21 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 from the state and therefore the same 20% is applied to the calculation of this measure assuming services provided to JVS students is 20% of all other resident students. Source: EMIS & FY08 Final #4 SF3 payment file.
C – Property Valuation and Tax Data
22 Assessed Property Valuation Per Pupil is the total unadjusted assessed 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. Source: Ohio Department of Taxation & FY08 Final #4 SF3 payment file.
23 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. Source: Ohio Department of Taxation.
24 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. Source: Ohio Department of Taxation.
25 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. Source: Ohio Department of Taxation.
26 General Tangible Valuation as Percent of Total shows the percent of total property values in a district that are identified as general tangible. Source: Ohio Department of Taxation.
27 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. Source: Ohio Department of Taxation.
28 Per Pupil 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 taxes. For this calculation total assessed property valuation is divided by total ADM (item 3 above) and is then multiplied by 1 mill. Source: Ohio Department of Taxation & FY08 Final #4 SF3 payment file.
29 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 (item 3 above). Source: Ohio Department of Taxation & FY08 Final #4 SF3 payment file.
30 Rollback and Homestead Per Pupil shows the amount of the state property tax reimburse-ment to school districts on behalf of property tax payers on per pupil basis. Rollback and homestead are tax credits that home owners take advantage of. These credits are comprised of 3 programs as follows:
Homestead Exemption is a program that provides for Ohio senior citizens and permanently and totally disabled Ohioans a reduction in their property tax burden by sheltering some of the market value of their residential home from taxation. The program exempts $25,000 of the market value of the homes of eligible homeowners from taxation. Whereas prior to July 2007 this program was available only to some Ohio homeowners based on their income, it is now available to all who are either 65 or older or are permanently and totally disabled regardless of income.
- 10 %Rollback is a credit that applies to all real properties in the state not used in business. The 10% Rollback also applies to agricultural real properties as these properties are not considered to be business properties. This credit effectively reduces the property tax bill of eligible real properties by 10%.
- 5% Homestead is a credit similar to the 10% Rollback except that it is only available to owner-occupied homesteads.
In FY08 the total of these reimbursements for all school districts and joint vocational schools amounted to $849,470,448. Source: Ohio County Auditors.
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 Funds to school districts. This measure which is calculated by the Ohio Department of Education (ODE) 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 Funds 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 to develop a percentile ranking to serve as the basis of the distribution of Facilities’ Funds. Source: Ohio Department of Education.
32 District Ranking of OSFC 3-Year Average Adjusted Valuation Per Pupil shows a school district's priority for state assistance from the OSFC based on the district's annual calculation of the three-year average adjusted valuation per pupil (item 31 above). All districts are ranked from lowest to highest average adjusted valuation per pupil and placed in percentiles. A district's percentile ranking determines when the district will be served by the Classroom Facilities Assistance Program (CFAP). Also, for most districts, the portion of the basic project cost paid by the district is equal to its percentile ranking. For example, a district with a ranking of 120 falls in the 20th percentile (120/total number of school districts ) and would pay 20% of the cost of the project and the state would pay the remaining 80%. Source: Ohio Department of Education.
33 Median Income is the median income of residents of school districts as reported by the Ohio Department of Taxation. For each district this figure represents the median income of the residents as reflected on their tax returns. For the statewide and similar district averages the medians of the medians are given. Source: Ohio Department of Taxation.
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 on their tax returns. Source: Ohio Department of Taxation.
D – Local Tax Effort Data
35 Current Operating Millage Including JVS Mills shows the total authorized millage for current operating expenses. This includes all JVS and emergency rates. Source: Ohio Department of Taxation.
36 Effective Class 1 Millage Including JVS Mills is the total authorized millage rolled back by HB920 reduction factor for application to residential and agricultural real values. Source: Ohio Department of Taxation.
37 Effective Class 2 Millage Including JVS Mills is the total authorized millage rolled back by HB920 reduction factor for application to all non-residential and non-agricultural real values. Source: Ohio Department of Taxation.
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 factor. Source: Ohio Department of Taxation.
39 School District Income Tax Per Pupil is the revenue raised from a school income tax levy on per pupil basis. For this calculation total income tax revenue is divided by the total ADM of the district as defined in item number 3 above. Source: Ohio Department of Taxation & FY08 Final #4 SF3 payment file.
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, was initially developed by Mike Sobul of the Division of Tax Analysis of the Ohio Department of Taxation and 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 but in most cases it appears to reasonably reflect voters’ effort in support of elementary and secondary public education. Source: Ohio Department of Taxation & Ohio County Auditors.
E – Expenditure Data
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. Source: Report Card 2008.
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. Source: Report Card 2008.
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 the teaching personnel and other instructional expenses. Source: Report Card 2008.
44 Pupil Support Expenditure Per Pupil includes expenses associated with the provision of services other than instructional that tend to enhance the developmental processes of students. These cover a range of activities such as student counseling, psychological services, health services, social work services etc. Source: Report Card 2008.
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. Source: Report Card 2008.
46 Total Expenditure Per Pupil is the combination of all of the components of expenditure listed above. Source: Report Card 2008.
F – Revenue by Source Data
47 State Revenue Per Pupil is the total revenue coming from the state sources on per pupil basis. Source: Report Card 2008.
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 reimbursement. Source: Report Card 2008.
49 Local Revenue Per Pupil is the total revenue coming from local sources on per pupil basis Source: Report Card 2008.
50 Local Revenue as Percent of Total is the total revenue coming from local sources as percent of total revenue from all sources combined. Source: Report Card 2008.
51 Federal Revenue Per Pupil is the total revenue coming from federal sources on per pupil basis. Source: Report Card 2008.
52 Federal Revenue as Percent of Total is the total revenue coming from federal sources as percent of total revenue from all sources combined. Source: Report Card 2008.
53 Total Revenue Per Pupil is the total revenue from all sources combined on per pupil basis. Source: Report Card 2008.
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 of 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 are included in the total SF3 figure. Source: FY08 Final #4 SF3 payment file.
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. Source: Department of Taxation & FY08 Final #4 SF3 payment file.
G – District Financial Status from Five Year Forecast Data
56 Salaries as Percent of Operating Expenditures indicates the percent of total operating expenditure of the district that goes to personnel salaries. Source: FY08 five year forecast file.
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. Source: FY08 five year forecast file.
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. Source: FY08 five year forecast file.
59 Supplies and Materials as Percent of Operating Expenditures shows the percent of operating expenditures devoted to the purchase of supplies and materials. Source: FY08 five year forecast file.
60 Other Expenses as Percent of Operating Expenditures shows the percent of total operating expenditures devoted to other expenses not categorized above. Source: FY08 five year forecast file.