1. River Ridge School District February 18, 2014 Operational Referendum Public Information Meetings January :15 P.M. and 6:30 High School (Patch Grove) February 5 - 6:30 Upper Elementary School (Bloomington) Presented by: Carol Wirth, President
1020 N. Broadway, Suite G-9
Milwaukee, WI 53202
Phone 414/

2. The School Board placed a question on a referendum ballot for voters to consider on Tuesday, February 18, 2014.

3. 2014 Regular Election Dates
Spring Election Fall Election
February August 12
April November 4
Costs Associated with February Regular Elections – Government Accountability Board
With no other matter on ballot – District pays costs of ballots, supplies, notices and other materials under Section 5.68(2) of Wisconsin Statutes.
Municipality in which election is held responsible for compensation of election officials and polling place costs – Wisconsin Statutes Section 7.03(1)(b) & (bm), and Section 5.68(5).

4. 2014 Operational Referendum
Sample Ballot
2014 Operational Referendum
Shall the River Ridge School District, Grant County, Wisconsin be authorized to exceed the revenue limit specified in Section , Wisconsin Statutes, by $350,000 beginning with the school year for recurring purposes and by an additional $150,000 (for a total of $500,000) for the school year through the school year for non-recurring purposes, consisting of continuing the 2008 and 2012 approvals for operating expenses including instructional programs, technology, and enhancing district-wide security?
YES   NO  

5. What is the Referendum Question Asking?
The 2014 Operational Referendum asks permission to levy a tax (“exceed the revenue limit”) in the amount of $500,000 for five years, through , (“non-recurring”) and then drop to $350,000 and remain at that amount on-going (“recurring”).
“Non-recurring” means limited – expires
“Recurring” means on-going – no expiration
An operational referendum allows the District to levy a tax to pay operating expenses for instructional programs and technology, as well as funding for district-wide security enhancements. An operational referendum is not a referendum to borrow money.
The referendum question is not a vote on the District’s entire budget and tax levy. This occurs at the District’s Annual Meeting.

6. Comparison of 2012 to 2014 Referendum
Bar graph is shaded according to the language of “non-recurring” or “recurring” as used for the 2012 and 2014 Operational Referendums.

7. River Ridge Historical Operational Referendums
2008 – Four-Year Referendum (Non-Recurring)
$300, $400, $440, $440,000
Expired
Vote: Yes No - 444
2012 –Two-Year Referendum* (Non-Recurring)
$440, $515,000
Expired
Vote: Yes No - 386
*The District proceeded with a two-year referendum due to uncertainties associated with legislative changes included in the State’s Budget.

8. Historical Revenue Limits with Operational Referendums
The Revenue Limit determines how much revenue the District has to pay operating expenses.

9. Operating Budget Reductions and Additions
The 2014 Operational Referendum requests permission to continue the 2008 and 2012 referendum approval. The District is committed to identifying and assessing operating efficiencies on an ongoing basis. Below is a list of reductions and additions to the District’s operating budget over the past two budget years: Budget Reductions Staffing Teachers: FACE, English, 3rd Grade, Math (.5 FTE) ($271,600) Aid (Full Time) Elementary ($ 29,000) Coach (Asst FB) ($ 2,500) Speech & Language Therapist (Special Ed) ($ 69,700) Special Ed (Maintenance of Effort) ($ 38,650) Textbooks ($ 15,000) Distance Learning ($ 1,700) CESA ($ 10,700) Transportation (WARCO) ($ 25,900) Insurance Savings (New Hire) ($ 10,500) Unemployment Comp ($ 7,000) Total Reductions ($482,250)

10. Operating Budget Reductions and Additions (Continued)
Budget Additions Staffing Teachers: 2nd /3rd Grade Teacher (.5 FTE); Math (.5 FTE) $ 62,500 Cross Categorical (1 FTE) Special Ed $ 76,000 Retiree Payments Increase $ 79,300 Total Additions $217,800 Net Reductions for Budget ($264,450) In March 2012, the District also refinanced existing referendum approved debt saving $156,039 over six years. The debt will be completely repaid by 2022.

11. Operating Budget Reductions and Additions (Continued)
Budget Reductions Staffing Maintenance/Custodial, staffing changes (band, title, custodial) ($ 88,400) Special Ed (Maintenance of Effort) ($ 16,000) Building-to-building travel ($ 13,500) Rural Education Achievement Program ($ 1,370) Insurance Savings (12% emp contrib, higher deduc, staff changes) ($ 32,000) Retirement Insurance ($ 52,000) Total Reductions ($203,270) Budget Additions Net Open Enrollment $ 48,460 Net Budget Reductions ($ 184,810) TOTAL Reductions for Two Budget Years ($419,260)

12. Voting on the Referendum Question
A “Yes” vote:
Gives the District permission to include $500,000 in the tax levy for five years ( through ), and then drop down to $350,000 in to remain ongoing.
Continues the 2008 and 2012 Referendum approvals for operating expenses.
District continues instructional program.
District continues technology plan rotation.
District-wide security enhancements: doors/locking;
phone/communication system.

13. Voting on the Referendum Question (Continued)
A “No” vote:
Does not give the District permission to levy a tax to exceed the revenue limit.
The 2012 Referendum expired; the District has $515,000 less revenue to pay operating expenses.
School Board considers options – No decisions made
2014 Operating Referendum / Budget Reductions
August 12 / November 4

14. Budget Reductions – “No” Vote
The School Board prioritizes $515,000 of reductions to operating budget.
District must maintain “core area” subjects: English, Math, Science, Social Studies.
The School Board prioritizes reductions in “non-core area” programs including “co-curricular” activities.
The School Board considers options – No decisions made
Class Sizes / Transportation / Technology / Staffing / Maintenance

15. Tax Impact of 2014 Operational Referendum
Approval of the 2014 Operational Referendum will not be a tax increase.
December 2013 tax bills included $515,000 of taxes approved by the Referendum, which has now expired.
The 2014 Operational Referendum will allow $500,000 to be included in the December 2014 through 2018 tax bills, and decline to $350,000 for the December tax bills and remain in tax bills thereafter. (See bar graph on slide 6 herein)
If the 2014 Operational Referendum is not approved, $500,000 will not be included in the December 2014 or future tax bills, and the District’s levy will decline. $500,000 of reductions will need to occur in the District’s operating budget.

16. District Tax Levy Information
Tax Base: 2013 District Equalized (Fair Market) Value - $212,039,868
Tax Bill Impacted: December 2013
Total Ref Portion
District Tax Levy (Operating and Debt) $2,853, $515,000 (expired)
Mill Rate Per $1,000 of Equalized (Fair Market) Value $ $2.42
(Mill Rate X Property Value per $1,000 = Taxes ) Example: $2.42 X $100,000 property value - $242.

17. District Tax Levy Information (continued)
District Tax Levy Tax Base: 2014 District Equalized (Fair Market) Value – Information Available from Dept. of Rev October 2014 Tax Bill Impacted: December 2014 District Tax Levy (Operating and Debt) - Available October Ref Portion - $500,000 In October, school districts receive certifications from the Dept. of Revenue and Dept. of Public Instruction, which determines the total tax levy and tax rate for each budget year. The referendum portion is determined by the vote of the school district electorate on February 18, For the tax levy, the 2012 Referendum portion of $515,000 cannot be included, but approval of the 2014 Referendum allows the $500,000 to be included in the tax levy.

18. School District Finance Factors (Effective 1993)
Revenue Limit Law
The Revenue Limit Law (Wisconsin Statutes ) limits the amount of revenues a district receives from state aid and property tax levy to pay the district’s operating expenses. The revenue limit is calculated each year using the district’s student enrollment and the current legal components. Permission to exceed this limit must be approved by referendum.
State Aid Formula
State Aid – River Ridge School Districts' budget received state aids equal to approximately 54% of the prior budget year’s operating and debt service expenses. The formula is divided into three tiers. State aid is received in the year following the expenditure. State aids are not guaranteed and are subject to the funding within the State’s biennial budget for all Wisconsin school districts. The State appropriation for equalization aid could be slightly greater than the appropriation as stated in the State Budget.
Taxes levied for the 2014 Referendum would be used for operating expenses which are eligible for state aid. Consequently, operating expenses would need to be reduced if permission to exceed the revenue limit is denied. A reduction in operating expenses for the budget will also reduce state aid for the budget.

19. State Budget General Aid Appropriation Over Time
Aid Year
General Aid
(Billions)
% Change from Prior Year
$4.201
$4.273
1.7%
$4.318
1.0%
$4.614
6.9%
$4.723
2.4%
0.0%
$4.800
1.6%
$4.653
-3.1%
$4.262
-8.4%
$4.294
0.7%
$4.341
1.1%
$4.416
Source: DPI School Financial Services

20. Comparison of Revenue Limit, State Aid and Tax Levy

21. Historical Tax Levies and Mill Rates
 Budget Year
Equalized
Valuation
Excluding TID
Total
Mill Rate
Tax Levy
(Per $1,000)
2013/14
$212,039,868
$13.46*
$2,853,764
2012/13
212,430,105
11.59
2,461,380
2011/12
208,942,782
11.98
2,503,832
2010/11
210,076,545
12.78
2,685,307
2009/10
214,091,886
10.62
2,272,985
2008/09
203,308,258
10.15
2,063,816
2007/08
192,935,109
8.29
1,598,908
*Note: 2012 Referendum Portion of Tax Levy = $515,000 (Tax Rate Portion) = $2.42

22. Breakdown of Historical Tax Levies

23. Enrollment History & Projections
High School (9-12)
229
213
204
210
205
192
182
165
153
132
Middle School (5-8)
154
143
144
150
164
152
160
169
147
Elementary (Pre-K-4)
212
203
206
200
234
219
Total Enrollment
565
561
560
572
556
548
534
530
498
September
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
High School (9-12)
129
132
148
163
177
Middle School (5-8)
161
151
145
134
Elementary (Pre-K-4)
208
201
202
205
209
Total Enrollment
498
496
501
513
520
September
2014
2015
2016
2017
2018

24. History of Fund Balance

25. Tax Bill
Village / Town
County
School District
State
Vocational