Janesville officials explain why "per-student" revenue figures vary

District finance staff led a detailed exercise to explain how much revenue the Janesville School District receives per student and why multiple correct calculations yield different numbers.

Dan McCray presented the revenue-limit worksheet and a three-year rolling membership number of 9,203, and explained that the statutory revenue limit per member used in state calculations is $11,325. He said that depending on which revenues and exemptions are included in the calculation, "how much money do we get per child" can range from the revenue-limit figure to higher totals when nonrecurring exemptions and other funds are counted.

McCray walked the committee through how exemptions and nonrecurring levies change the per-member result. He gave examples: the district has nonrecurring referendum authority (about $14.5 million in year 4 of a four-year exemption), energy-efficiency exemptions from prior work, and a voucher aid deduction. When those items are included, total district revenues attributable to membership rise, which increases the per-member figure when the total is divided by the three-year membership count.

Using the worksheet on Feb. 18, McCray showed the revenue limit per member is $11,325; when nonrecurring exemptions are added, the calculation yields about $13,125 per member; and when broader fund-10 and other revenues are included the per-member figure can rise to $16,535. McCray emphasized membership (residents who are district members) drives the revenue limit, not seat-based enrollment, and noted that students who live outside the district or are exchange students do not count as members for revenue-limit calculations.

Committee members asked about the district—s exposure to potential federal changes. McCray said federal funding, including school nutrition reimbursements and Title programs, matters to the district but that "I worry about it when it becomes law," noting staff will monitor and advocate as appropriate. He said nutrition reimbursements are a material amount of revenue: "If you look at our title funding and other federal funding, Tammy did a presentation a few meetings ago, that probably is pushing north of $7,000,000," and that student nutrition reimbursement likely exceeds $3 million annually.

McCray concluded by noting that the revenue-limit calculation is only one way to view district finances and that expenses and other funds (debt service, community service, nutrition, federal grants) change the picture; he said more detailed expense and staffing analyses will come later as part of budget and staffing-plan discussions.