The effect of 2011 property tax caps on the total expenditures of Indiana's K-12 public school systems will be manageable.

According to the December 1, 2009, estimates from the nonpartisan Legislative Services Agency, the state's 293 K-12 public school systems will experience a revenue decline of $148,720,706 as a result of the 1%-2%-3% property tax caps in 2011. This $148.7 million revenue decline is NOT reduced by state-paid school property tax replacement grants (which totaled $40 million in 2009 and $60 million in 2010). Because of budget shortfalls, the state will probably not be able to continue in 2011 the grants that replaced property tax cap losses in excess of 2% of a school system's total property tax levy. Therefore, the 2011 property tax cap loss estimates represent a "worst case scenario" for K-12 public schools.

A good way to evaluate the $148.7 million revenue decline resulting from the 2011 property tax caps is to compare it to the total spending of Indiana's 293 K-12 public school systems. The latest available grand total expenditures data from the Indiana Department of Education is for the July 1, 2008, through June 30, 2009 fiscal year. The DOE K-12 school data includes revenue from all sources - local, state, and federal. Indiana's 293 K-12 public school systems spent a grand total of $14,530,186,580 in 2009.

You can go online to http://mustang.doe.state.in.us/TRENDS/fin.cfm to find detailed 2001 through 2009 expenditures data from the Indiana Department of Education for your local K-12 public school system. Be sure to click the submit button for the "Descriptive Listing by Fund and Account" Report.

Each local public school systems gets its revenue from most or all of the following state, local, and federal revenue sources (excluding capital project bond proceeds): Local Property Tax, Other Local Revenue Sources (various), Financial Institutions Tax, Non-Property Taxes, License Excise Taxes, Commercial Vehicle Excise Tax, Tuition (various), Earnings on Investments, Rent of Property, Receipts from Clearing Accounts, Fees (various), Receipts from Extra-Curricular, Congressional Interest, Unrestricted State Grants-In-Aid, Restricted State Grants-In-Aid, Sale of Property, Adjustments, Refunds, Unrestricted-Thru-State Federal Grants-In-Aid, Restricted-Thru-State Federal Grants-In-Aid, Restricted-Direct Federal Grants-In-Aid, Other Federal Revenue Sources (various), Local Textbook Rentals and Sales, State Textbook Reimbursements, Gifts, Donations, Trusts, Bequests. All state, local, and federal revenue for our public schools ultimately come from the same source - working families.

The $148.7 million property tax caps revenue decline in 2011 is only 1.0% of the $14.5 billion grand total expenditures of Indiana's K-12 public school systems in 2009. Of the 293 K-12 Indiana public school systems, 271 school systems will experience a 2011 property tax caps revenue decline that is 2.0% or less of their 2009 grand total expenditures.

The property tax caps will not cut the tuition support for our school children. Classroom spending has been assumed by the state in return for the latest statewide sales tax increase. However, the property tax caps may stress the transportation budgets of some school systems. Some school revenue is dedicated and cannot be transferred to meet transportation needs. It MAY be necessary to give school systems additional flexibility to transfer non-classroom funds to cover transportation shortfalls. The 2010 General Assembly did provide some flexibility by allowing a school corporation to adopt a resolution to transfer money during the 2010-2011 school year to one or more of its funds from any of its funds (other than a debt service fund or a racial balance fund). The total amount that may be transferred in 2010-2011 may not exceed an amount equal to (1) five percent of the school corporation's capital projects fund levy or (2) ten percent of the school corporation's capital projects fund levy if the governing body includes in the authorizing resolution a certification that the employees of the school corporation will not receive a general wage and salary increase for the 2010-2011 school year.

Because of recent revenue shortfalls, the state has imposed some temporary K-12 tuition support spending cuts that are NOT related to the property tax caps. Some actions that school corporations can consider to increase savings and efficiency to offset the effects of both the tuition support cuts and property tax caps during tight economic times include those listed next.

1. Undertake a district or school analysis of where funds are spent and whether they align to student learning. [NOTE: to identify the progress (or lack of progress) of Indiana school corporations in improving the ratio of student instructional expenditures to all other expenditures, the Indiana Office of Management & Budget has prepared a Student Instructional Expenditures Report (2008-09).]

2. Freeze, reduce, or rollback the present salary and benefits of all school employees.

3. Use insurance pools, including the state health plan, to compare cost effectiveness, level of coverage, and appropriate deductibles.

6. Institute a corporation hiring freeze except for those positions that are neutral to the general fund or add teachers.

7. Eliminate memberships in professional associations and reduce travel expenses.

8. Effectively outsource transportation and custodial services and direct savings to the rainy day fund.

9. Use extra money that school corporations may have in the general fund and rainy day funds.

12. Review school consolidation options both within the corporation and between corporations.

13. Offer no summer school opportunities that are not fully reimbursable from the state level or do not pay for themselves with reimbursements from vocational dollars.

14. Enable shift of dollars from administrative use to targeted summer school or other remedial use.

15. Focus the corporation curriculum on the core subjects, narrowing elective offerings within core subjects.

16. Reduce the number of sports, clubs, and academic teams, or use participation fees or sponsorships to pay for them.

17. Eliminate activities outside the varsity level competition played on non-school days to save on energy cost and supervision personnel.

18. Consider charging all non-school groups to contribute to incremental costs of operating the facility.

19. Eliminate delivery systems that increase the cost of academic education by more staff, such as block schedules or trimesters.

IF the 1% - 2% - 3% property tax caps and homeowner property tax deductions are reliably protected through passage of the Constitutional Amendment on November 2, 2010, it MIGHT also make sense to working families to approve a local referendum for a 7-year property tax increase to provide additional tuition support in the following school systems: Anderson (Madison County), Beech Grove (Marion County), Boone Township (Porter County), Brownsburg (Hendricks County), Centerville-Abington (Wayne County), Clark-Pleasant (Johnson County), Crawford County, Decatur Township (Marion County), East Chicago (Lake County), Franklin (Johnson County), Franklin Township (Marion County), Gary (Lake County), Logansport (Cass County), Muncie (Delaware County), Noblesville (Hamilton County), Randolph Eastern (Randolph County), Vincennes (Know County), Washington (Daviess County), Wayne Township (Marion County), Westfield-Washington (Hamilton County), Whiting (Lake County), Yorktown/Mt. Pleasant Township (Delaware County). These 22 school systems will experience a 2011 property tax caps revenue decline that is more than 2.0% of their 2009 grand total expenditures. Any other school system that proposes a 7-year property tax increase referendum, which would fall OUTSIDE the property tax caps protection, has not done enough to increase its savings and efficiency and THE REFERENDUM SHOULD BE DEFEATED AT THE POLLS.

The effect of 2011 property tax caps on the education of our children will be manageable. There is no good reason to oppose the Constitutional Amendment that will make the tax burden of Hoosier working families more fair and affordable in these turbulent economic times.

Property Tax Caps K-12 Schools Impact
2011 Property Tax Caps Revenue Loss vs. 2009 Fiscal Year Grand Total Expenditures
(July 1, 2010)

NOTES:
A. 2011 is the 1st year when the Caps Revenue Loss is not reduced by a state-paid Levy Replacement Grant.
B. 2009 Grand Total Expenditures are for the July 1, 2008, through June 30, 2009, fiscal year.
C. 2009 Grand Total Expenditures include spending from ALL state, local, and federal revenue sources.
D. Percent Reduction = (2011 Property Tax Caps Revenue Loss) (100) / (2009 Grand Total Expenditures).

SOURCES:
1. December 1, 2009, Estimated Circuit Breaker Credits Report from the Indiana Legislative Services Agency
(http://www.in.gov/legislative/pdf/CircuitBreaker_BASELINE_20091201.pdf)
2. Indiana Department of Education K-12 Public School System Financial Reports website
(http://mustang.doe.state.in.us/TRENDS/fin.cfm).

County	School System	2011 Property Tax	2009 Grand Total	Percent
		Caps Revenue Loss ($)	Expenditures ($)	Reduction

Adams	Adams Central	2,000	13,128,168	0.0%
Adams	North Adams	381,423	31,012,915	1.2%
Adams	South Adams	106,085	16,591,577	0.6%
Allen	M.S.D. Southwest	1,738,144	92,157,664	1.9%
Allen	Northwest Allen County	1,313,583	71,373,835	1.8%
Allen	Fort Wayne	4,486,669	419,245,527	1.1%
Allen	East	548,918	102,208,056	0.5%
Bartholomew	Bartholomew Consolidated	845,205	206,978,777	0.4%
Bartholomew	Flatrock-Hawcreek	6,152	10,970,504	0.1%
Bartholomew	Edinburgh	193,149	10,507,023	1.8%
Benton	Benton Community	89,783	30,894,403	0.3%
Benton	Tri County	8,364	25,693,036	0.0%
Benton	South Newton	31,538	14,877,857	0.2%
Blackford	Blackford County	372,758	25,238,511	1.5%
Blackford	Jay County	37,248	52,629,095	0.1%
Boone	Western Boone	8,210	20,919,581	0.0%
Boone	Zionsville	1,196,380	77,694,537	1.5%
Boone	Lebanon	177,754	47,796,304	0.4%
Boone	Sheridan	69,027	14,142,840	0.5%
Brown	Brown County	7,642	40,510,872	0.0%
Carroll	Carroll Consolidated	9,983	12,292,071	0.1%
Carroll	Delphi	108,279	20,816,851	0.5%
Carroll	Rossville Consolidated	3,266	10,935,612	0.0%
Carroll	Twin Lakes	58,442	28,203,247	0.2%
Cass	Pioneer Regional	23,589	12,801,738	0.2%
Cass	Southeastern	38,445	16,696,406	0.2%
Cass	Logansport	1,881,429	76,117,220	2.5%
Cass	Caston	6,893	7,430,896	0.1%
Clark	West Clark	7,660	49,911,565	0.0%
Clark	Clarksville	240,391	20,377,847	1.2%
Clark	Greater Clark	575,734	188,441,928	0.3%
Clay	Clay Community	269,469	52,433,813	0.5%
Clay	M.S.D. Shakamak	42,854	9,378,422	0.5%
Clinton	Clinton Central	956	10,785,431	0.0%
Clinton	Clinton Prairie	9,776	17,191,119	0.1%
Clinton	Frankfort	231,474	40,666,939	0.6%
Clinton	Rossville Consolidated	3,266	10,935,612	0.0%
Crawford	Crawford County	498,300	24,098,180	2.1%
Daviess	Barr-Reeve	4,734	9,906,520	0.0%
Daviess	North Daviess	33,170	13,670,089	0.2%
Daviess	Washington	702,196	33,393,750	2.1%
Dearborn	Sunman-Dearborn	15,880	51,978,729	0.0%
Dearborn	South Dearborn	66,804	37,146,461	0.2%
Dearborn	Lawrenceberg	131,789	21,248,812	0.6%
Decatur	Decatur County	3,234	22,992,177	0.0%
Decatur	Greensburg	8,135	28,337,616	0.0%
Dekalb	Dekalb County Eastern	18,699	29,092,882	0.1%
Dekalb	Garrett-Keyser-Butler	58,236	27,819,782	0.2%
Dekalb	Dekalb County Central United	157,633	52,212,784	0.3%
Dekalb	Hamilton Community	873	7,681,900	0.0%
Delaware	Delaware Community	96,731	26,450,547	0.4%
Delaware	Wes-Del	16,262	10,931,439	0.1%
Delaware	Liberty-Perry	22,821	11,529,412	0.2%
Delaware	Cowan	53,319	7,655,504	0.7%
Delaware	Yorktown/Mt. Pleasant Township	795,086	27,166,550	2.9%
Delaware	Daleville	94,506	8,500,938	1.1%
Delaware	Muncie	5,105,027	128,851,925	4.0%
Dubois	Northeast Dubois County	2,968	11,146,743	0.0%
Dubois	Southeast Dubois County	21,618	14,971,675	0.1%
Dubois	Southwest Dubois County	139,668	25,498,464	0.5%
Dubois	Greater Jasper Consolidated	408,409	58,923,471	0.7%
Elkhart	Fairfield	28,456	38,013,819	0.1%
Elkhart	Baugo	18,248	24,491,717	0.1%
Elkhart	Concord	903,039	87,553,401	1.0%
Elkhart	Middlebury	219,495	53,017,162	0.4%
Elkhart	Wa-Nee	497,737	38,552,690	1.3%
Elkhart	Elkhart Community	2,037,401	245,315,252	0.8%
Elkhart	Goshen	1,181,773	89,947,475	1.3%
Fayette	Fayette County	731,810	47,344,700	1.5%
Floyd	New Albany-Floyd County Consol.	420,947	205,860,607	0.2%
Fountain	Attica Consolidated	54,402	11,551,583	0.5%
Fountain	Covington	44,320	12,084,625	0.4%
Fountain	Southeast Fountain	3,165	12,541,188	0.0%
Franklin	Franklin County	10,211	28,890,244	0.0%
Franklin	Batesville	7,321	22,020,734	0.0%
Franklin	Union County/Clg Corner Joint	154,787	19,680,707	0.8%
Fulton	Rochester	5,553	22,677,133	0.0%
Fulton	Caston	6,893	7,430,896	0.1%
Fulton	Culver	3,026	14,249,842	0.0%
Fulton	Eastern Pulaski	1,902	13,997,537	0.0%
Fulton	Tippecanoe Valley	28,628	27,245,379	0.1%
Gibson	East Gibson	64,665	12,442,175	0.5%
Gibson	North Gibson	174,582	35,535,292	0.5%
Gibson	South Gibson	70,035	29,638,179	0.2%
Grant	Eastbrook	6,110	16,271,505	0.0%
Grant	Madison-Grant United	7,362	14,681,046	0.1%
Grant	Mississinewa	45,503	23,740,731	0.2%
Grant	Marion	278,325	68,658,983	0.4%
Grant	Oak Hill United	38,904	18,516,113	0.2%
Greene	Bloomfield School District	28,483	12,493,272	0.2%
Greene	Eastern Greene Schools	282,579	14,258,785	2.0%
Greene	Linton-Stockton	123,280	14,050,022	0.9%
Greene	M.S.D. Shakamak	42,854	9,378,422	0.5%
Greene	White River Valley Consolidated	9,683	13,970,531	0.1%
Hamilton	Hamilton Southeastern	1,167,617	241,541,808	0.5%
Hamilton	Hamilton Heights	140,328	37,089,670	0.4%
Hamilton	Westfield-Washington	3,459,277	105,789,047	3.3%
Hamilton	Sheridan	69,027	14,142,840	0.5%
Hamilton	Carmel-Clay	273,140	214,946,646	0.1%
Hamilton	Noblesville	3,135,104	133,142,851	2.4%
Hancock	Southern Hancock	460,943	37,977,824	1.2%
Hancock	Greenfield-Central	637,968	70,716,663	0.9%
Hancock	Mt. Vernon	665,900	51,878,583	1.3%
Hancock	Eastern Hancock	6,183	12,750,468	0.0%
Harrison	Lanesville	2,636	7,606,359	0.0%
Harrison	North Harrison	9,175	28,306,191	0.0%
Harrison	South Harrison	12,459	40,078,774	0.0%
Harrison	Crawford County	498,300	24,098,180	2.1%
Hendricks	Northwest Hendricks	297,899	18,772,044	1.6%
Hendricks	Brownsburg	2,127,948	98,911,146	2.2%
Hendricks	Avon	2,450,452	121,090,189	2.0%
Hendricks	Danville	266,983	31,355,992	0.9%
Hendricks	Plainfield	515,786	62,331,489	0.8%
Hendricks	Mill Creek	8,294	18,040,401	0.0%
Henry	Blue River Valley	41,307	8,142,944	0.5%
Henry	South Henry	20,546	9,452,450	0.2%
Henry	Shenandoah	24,594	13,803,801	0.2%
Henry	New Castle	948,683	57,451,898	1.7%
Henry	Charles A. Beard Memorial	85,746	16,302,266	0.5%
Henry	Union	7,438	5,039,449	0.1%
Henry	Nettle Creek	127,817	13,492,699	0.9%
Howard	Taylor	143,844	17,808,120	0.8%
Howard	Northwestern	5,621	19,971,220	0.0%
Howard	Eastern Howard	149,417	13,082,350	1.1%
Howard	Western	152,161	24,231,849	0.6%
Howard	Kokomo-Center Township Cons.	797,721	105,340,265	0.8%
Huntington	Huntington County	780,444	71,159,511	1.1%
Jackson	Medora	19,200	3,372,204	0.6%
Jackson	Seymour	47,870	56,686,524	0.1%
Jackson	Brownstown Central	6,733	18,907,249	0.0%
Jackson	Crothersville	3,080	6,261,275	0.0%
Jasper	Kankakee Valley	5,183	49,986,464	0.0%
Jasper	Rensselaer Central	2,190	20,321,897	0.0%
Jasper	Tri County	8,364	25,693,036	0.0%
Jasper	West Central	721	13,677,905	0.0%
Jay	Jay County	37,248	52,629,095	0.1%
Jefferson	Madison Consolidated	337,082	48,735,650	0.7%
Jefferson	Southwestern Jefferson Cons.	25,544	15,990,167	0.2%
Jennings	Jennings County	268,638	59,523,070	0.5%
Johnson	Clark-Pleasant	1,828,688	79,499,621	2.3%
Johnson	Center Grove	211,829	110,602,533	0.2%
Johnson	Edinburgh	193,149	10,507,023	1.8%
Johnson	Franklin	2,019,461	69,383,916	2.9%
Johnson	Greenwood	27,178	40,776,822	0.1%
Johnson	Nineveh-Hensley-Jackson United	5,412	22,575,858	0.0%
Knox	North Knox	120,728	15,704,036	0.8%
Knox	South Knox	3,418	13,801,618	0.0%
Knox	Vincennes	1,008,698	37,839,917	2.7%
Kosciusko	Wawasee	11,553	47,754,639	0.0%
Kosciusko	Warsaw	353,655	90,244,842	0.4%
Kosciusko	Tippecanoe Valley	28,628	27,245,379	0.1%
Kosciusko	Whitko	29,192	26,148,741	0.1%
Kosciusko	Triton	13,347	11,746,509	0.1%
Kosciusko	Wa-Nee	497,737	38,552,690	1.3%
LaGrange	Prairie Heights	3,501	21,207,214	0.0%
LaGrange	Westview	28,537	26,980,500	0.1%
LaGrange	Lakeland	17,821	26,512,588	0.1%
Lake	Hanover	1,272	26,145,569	0.0%
Lake	River Forest	107,077	21,558,663	0.5%
Lake	Merrillville	50,083	116,802,557	0.0%
Lake	Lake Central	5,978	193,753,134	0.0%
Lake	Tri Creek	4,007	44,602,857	0.0%
Lake	Lake Ridge	601,021	31,680,956	1.9%
Lake	Crown Point	9,681	89,479,773	0.0%
Lake	East Chicago	4,277,522	106,743,933	4.0%
Lake	Lake Station	123,612	19,100,886	0.6%
Lake	Gary	14,011,680	263,890,928	5.3%
Lake	Griffith Public Schools	126,301	35,902,915	0.4%
Lake	Hammond City	1,956,441	207,205,607	0.9%
Lake	Highland Town	5,541	49,699,264	0.0%
Lake	City of Hobart	53,457	47,044,807	0.1%
Lake	Munster	22,275	87,928,325	0.0%
Lake	Whiting City	421,564	14,652,273	2.9%
LaPorte	Cass Township	140	2,617,110	0.0%
LaPorte	Dewey Township	2,929	2,347,541	0.1%
LaPorte	New Prairie United	42,595	32,900,198	0.1%
LaPorte	New Durham Township	22,898	9,952,363	0.2%
LaPorte	Prairie Township	4	606,427	0.0%
LaPorte	Michigan City Area	871,475	109,295,195	0.8%
LaPorte	South Central	3,450	9,501,083	0.0%
LaPorte	LaPorte Community	895,473	72,228,335	1.2%
LaPorte	John Glenn	75,290	22,227,244	0.3%
Lawrence	North Lawrence	675,122	70,166,268	1.0%
Lawrence	Mitchell	394,984	23,355,112	1.7%
Madison	Frankton-Lapel	286,421	45,160,518	0.6%
Madison	South Madison	435,878	47,186,716	0.9%
Madison	Alexandria	85,696	16,593,639	0.5%
Madison	Anderson	6,586,932	158,597,005	4.2%
Madison	Elwood	537,733	26,711,445	2.0%
Madison	Madison-Grant United	7,362	14,681,046	0.1%
Marion	Decatur Township	2,538,192	84,593,373	3.0%
Marion	Franklin Township	8,758,714	119,530,093	7.3%
Marion	Lawrence Township	3,102,931	244,194,246	1.3%
Marion	Perry Township	2,444,538	201,323,448	1.2%
Marion	Pike Township	1,580,313	159,329,940	1.0%
Marion	Warren Township	1,630,370	158,618,382	1.0%
Marion	Washington Township	196,372	176,533,024	0.1%
Marion	Wayne Township	5,400,460	231,420,079	2.3%
Marion	Beech Grove City	1,897,344	32,543,544	5.8%
Marion	Indianapolis Public School Corp.	12,350,868	607,101,322	2.0%
Marion	Speedway Town	2,630	21,555,769	0.0%
Marshall	Culver	3,026	14,249,842	0.0%
Marshall	Argos	23,202	7,553,096	0.3%
Marshall	Bremen Public	65,450	18,155,567	0.4%
Marshall	Plymouth	232,576	41,391,656	0.6%
Marshall	Triton	13,347	11,746,509	0.1%
Marshall	John Glenn	75,290	22,227,244	0.3%
Marshall	Union-North United	3,945	19,880,093	0.0%
Martin	Shoals	29,865	8,521,495	0.4%
Martin	Loogootee	17,231	11,646,871	0.1%
Miami	Maconoquah	13,012	25,498,865	0.1%
Miami	North Miami Consolidated	1,754	12,842,473	0.0%
Miami	Oak Hill United	38,904	18,516,113	0.2%
Miami	Peru	404,519	26,559,961	1.5%
Monroe	Richland-Bean Blossom	19,201	37,431,386	0.1%
Monroe	Monroe County	56,760	270,127,018	0.0%
Montgomery	North Montgomery	27,862	31,001,702	0.1%
Montgomery	South Montgomery	11,685	28,228,772	0.0%
Montgomery	Crawfordsville	378,770	38,408,507	1.0%
Morgan	Monroe-Gregg	4,382	19,487,823	0.0%
Morgan	Eminence Consolidated	2,888	8,866,136	0.0%
Morgan	M.S.D. Martinsville	14,591	52,722,879	0.0%
Morgan	Mooresville Consolidated	10,120	47,045,692	0.0%
Morgan	Nineveh-Hensley-Jackson United	5,412	22,575,858	0.0%
Newton	North Newton	18,799	19,075,818	0.1%
Newton	South Newton	31,538	14,877,857	0.2%
Noble	Central Noble	15,271	16,459,219	0.1%
Noble	East Noble	130,914	58,100,181	0.2%
Noble	West Noble	160,608	34,931,483	0.5%
Noble	Lakeland	17,821	26,512,588	0.1%
Noble	Smith-Green	8,855	13,283,769	0.1%
Ohio	Rising Sun-Ohio County	8,774	9,629,186	0.1%
Orange	Orleans	3,922	9,625,879	0.0%
Orange	Paoli	8,534	26,475,824	0.0%
Orange	Springs Valley	17,145	11,941,036	0.1%
Owen	Spencer-Owen	152,825	41,191,348	0.4%
Owen	Cloverdale	43,960	28,210,611	0.2%
Parke	Southwest Parke	10,645	12,777,928	0.1%
Parke	Rockville	1,659	10,840,162	0.0%
Parke	Turkey Run	204	7,107,962	0.0%
Parke	Clay Community	269,469	52,433,813	0.5%
Perry	Perry Central	8,638	11,442,500	0.1%
Perry	Cannelton City	55,594	4,044,432	1.4%
Perry	Tell City-Troy Township	221,634	18,389,858	1.2%
Pike	Pike County	150,714	29,306,779	0.5%
Porter	Boone Township	308,868	14,940,237	2.1%
Porter	Duneland	264,522	79,743,195	0.3%
Porter	East Porter County	43,715	36,169,429	0.1%
Porter	Porter Township	3,571	19,548,995	0.0%
Porter	Union Township	2,562	24,054,632	0.0%
Porter	Portage Township	531,188	103,465,307	0.5%
Porter	Valparaiso	460,072	98,616,998	0.5%
Porter	Michigan City Area	871,475	109,295,195	0.8%
Posey	Mount Vernon	128,234	55,349,013	0.2%
Posey	North Posey County	21,349	20,156,713	0.1%
Posey	New Harmony Town and Township	58	2,389,024	0.0%
Pulaski	Eastern Pulaski	1,902	13,997,537	0.0%
Pulaski	West Central	721	13,677,905	0.0%
Pulaski	Culver	3,026	14,249,842	0.0%
Pulaski	North Judson-San Pierre	33,491	16,539,239	0.2%
Putnam	South Putnam	3,288	17,365,925	0.0%
Putnam	North Putnam	3,130	26,312,755	0.0%
Putnam	Cloverdale	43,960	28,210,611	0.2%
Putnam	Greencastle	11,179	30,990,968	0.0%
Randolph	Union	7,438	5,039,449	0.1%
Randolph	Randolph Southern	15,759	7,351,414	0.2%
Randolph	Monroe Central	102,513	11,567,466	0.9%
Randolph	Randolph Central	180,356	20,181,023	0.9%
Randolph	Randolph Eastern	279,280	12,202,924	2.3%
Ripley	South Ripley	8,370	13,036,055	0.1%
Ripley	Batesville	7,321	22,020,734	0.0%
Ripley	Jac-Cen-Del	1,748	9,146,893	0.0%
Ripley	Milan	2,076	14,021,338	0.0%
Ripley	Sunman-Dearborn	15,880	51,978,729	0.0%
Rush	Rush County	253,168	26,065,248	1.0%
Rush	Charles A. Beard Memorial	85,746	16,302,266	0.5%
St. Joseph	John Glenn	75,290	22,227,244	0.3%
St. Joseph	Penn-Harris-Madison	612,388	142,196,455	0.4%
St. Joseph	Mishawaka City	273,448	93,787,441	0.3%
St. Joseph	South Bend	3,618,225	324,212,285	1.1%
St. Joseph	Union-North United	3,945	19,880,093	0.0%
St. Joseph	New Prairie United	42,595	32,900,198	0.1%
Scott	Scott County District No. 1	210,459	14,917,630	1.4%
Scott	Scott County District No. 2	148,090	41,370,242	0.4%
Shelby	Shelby Eastern	9,374	21,661,195	0.0%
Shelby	Northwestern Consolidated	834	15,992,524	0.0%
Shelby	Southwestern Consolidated	18,115	8,005,193	0.2%
Shelby	Shelbyville Central	198,505	63,154,536	0.3%
Shelby	Decatur County	3,234	22,992,177	0.0%
Spencer	North Spencer	20,218	24,586,955	0.1%
Spencer	South Spencer	46,734	16,549,868	0.3%
Starke	Oregon-Davis	1,644	9,578,938	0.0%
Starke	North Judson-San Pierre	33,491	16,539,239	0.2%
Starke	Knox	48,530	20,690,069	0.2%
Starke	Culver	3,026	14,249,842	0.0%
Steuben	Fremont	1,530	22,281,492	0.0%
Steuben	Hamilton Community	873	7,681,900	0.0%
Steuben	M.S.D. Steuben County	11,150	37,275,132	0.0%
Steuben	Prairie Heights	3,501	21,207,214	0.0%
Steuben	Dekalb County Central United	157,633	52,212,784	0.3%
Sullivan	Northeast	60,501	17,522,893	0.3%
Sullivan	Southwest	214,090	26,040,133	0.8%
Switzerland	Switzerland County	15,142	14,722,277	0.1%
Tippecanoe	Lafayette	788,664	116,504,013	0.7%
Tippecanoe	Tippecanoe	182,993	137,757,500	0.1%
Tippecanoe	West Lafayette	209,362	43,683,880	0.5%
Tippecanoe	Benton Community	89,783	30,894,403	0.3%
Tipton	Tri-Central Community Schools	22,461	10,242,240	0.2%
Tipton	Tipton	168,045	18,775,863	0.9%
Union	Union County/Clg Corner Joint	154,787	19,680,707	0.8%
Vanderburgh	Evansville-Vanderburgh	2,043,341	284,749,137	0.7%
Vermillion	North Vermillion	6,084	12,147,074	0.1%
Vermillion	South Vermillion	260,802	25,828,654	1.0%
Vigo	Vigo County	3,412,934	173,107,317	2.0%
Wabash	Manchester	33,358	18,180,400	0.2%
Wabash	M.S.D. Wabash County	28,084	34,539,906	0.1%
Wabash	Wabash City	21,803	15,981,207	0.1%
Warren	M.S.D. of Warren County	6,658	15,421,315	0.0%
Warren	Benton Community	89,783	30,894,403	0.3%
Warren	Covington	44,320	12,084,625	0.4%
Warrick	Warrick County	287,857	117,436,633	0.2%
Washington	Salem	201,802	26,619,201	0.8%
Washington	East Washington	11,256	27,263,991	0.0%
Washington	West Washington	14,552	10,774,546	0.1%
Wayne	Nettle Creek	127,817	13,492,699	0.9%
Wayne	Western Wayne	111,783	11,775,654	0.9%
Wayne	Centerville-Abington	392,007	18,725,027	2.1%
Wayne	Northeastern Wayne	56,089	10,661,321	0.5%
Wayne	Richmond	880,488	68,955,830	1.3%
Wells	Southern Wells	159	8,781,431	0.0%
Wells	Northern Wells	5,411	29,928,301	0.0%
Wells	M.S.D. Bluffton-Harrison	3,037	15,567,261	0.0%
White	North White	17,778	19,501,890	0.1%
White	Frontier	753	11,084,404	0.0%
White	Tri County	8,364	25,693,036	0.0%
White	Twin Lakes	58,442	28,203,247	0.2%
White	Pioneer Regional	23,589	12,801,738	0.2%
Whitley	Smith-Green	8,855	13,283,769	0.1%
Whitley	Whitley County Consolidated	62,707	40,449,010	0.2%
Whitley	Whitko	29,192	26,148,741	0.1%

TOTALS	293 School Systems	148,720,706	14,530,186,580	1.0%