FY2023 District Profile Report
The District Profile Report is a tool to evaluate statistics of each of Ohio’s traditional public school districts. The report allows users to compare a district with similar school districts and the state as a whole. (Ohio’s island districts and College Corner Local have been excluded from the analysis due to the unique characteristics of these school districts.)
This document provides a compilation of data on Ohio public school districts. A portion of this information was formerly released in what was known as the Cupp Report, named after former Senator and House Speaker Bob Cupp, who encouraged its production. The information is presented in the following categories:
A. Demographic data
B. Personnel data
C. Property valuation and tax data
D. Local effort data
E. Operating expenditure per-pupil data
F. Revenue by source data
G. District financial status from five year forecast data
The District Profile Report only represents the data for traditional public school districts. Data involving community schools and joint vocational school districts have been removed. As a result, some district data and statewide averages in this report may differ from the data reported through other Ohio Department of Education & Workforce publications if data on those reports are calculated with community schools, joint vocational school districts or other educational entities.
There are various ways of defining some variables depending on the context in which the variables are used. The information below defines each variable to avoid confusion. For example, school district enrollment is defined differently in different contexts. Here, enrolled ADM is the measure of student enrollment that is used in many calculations because it is most directly aligned with state foundation funding as it represents the students a district is educating.
In cases where school district data could not be compiled or was irrelevant, an ‘NA’ is used to indicate the inapplicability of the data. The District Profile Report is available in a downloadable Excel file format. The file allows the user to simultaneously compare a school district with three other districts in addition to the statewide and similar districts averages. The report contains four worksheets:
- The “District Profile Report” provides a list of statistics for a given school district under seven groupings listed above (A-G). There are six columns of data in this worksheet. The first three columns provide statistics for each data element for the selected district, similar districts average and statewide average. There are three additional columns that enable the user to look at the statistics of three other school districts for comparison. By clicking in the cell below the Comparison Districts 1, 2 and 3 labels, the user can choose three additional school districts to review simultaneously.
- The worksheet labeled “District Data” provides a downloadable file of school district data.
- The worksheet labeled “Similar Districts Data” provides a downloadable file of similar districts averages.
- The worksheet labeled “Statewide Data” provides statewide averages for every statistic in the report.
Click here to access the report.
Click here to access a list of similar school districts to a district of choice.
The variables and their definitions are as follows:
A - Demographic Data
- School District Area Square Mileage reflects the size of the school district in square miles.
- District Pupil Density shows the number of public school students per square mile. For this calculation, the enrolled ADM used for state funding calculation is divided by the square mileage of the school district.
- Enrolled Average Daily Membership (ADM) for a district counts (i) the resident student population, then (ii) adds students who open enroll into the district, then (iii) subtracts out students who enroll in community schools, open enroll out of the district, participate in one of the scholarship programs, then finally (iv) adds 20% for students enrolled in a JVSD who would otherwise be enrolled in the district.
Data Source for lines 1-3: Fiscal Year 2023 Final #2 State Foundation Funding Payment File.
- Percent of Asian/Pacific Islander Students shows the percent of students of that racial background.
- Percent of Black Students shows the percent of students of that racial background.
- Percent of American Indian or Alaskan Native Students shows the percent of students of that racial background.
- Percent of Hispanic Students shows the percent of students of that racial background.
- Percent of White Students shows the percent of students of that racial background.
- Percent of Multiracial Students shows the percent of students of that racial background.
- Percent of Economically Disadvantaged Students is a measure that indicates the percent of the total student population that is identified as disadvantaged.
- Percent of English Learners shows the percent of students who are identified as English learners. English learners are linguistically diverse students with native or home languages other than English and who are in the process of developing the English language proficiency necessary to achieve learning standards and participate meaningfully in their educational program.
- Percent of Students with a Disability shows the percent of students who have an individualized education plan (IEP) due to a disability condition.
Data Source for lines 4-12: Ohio School Report Card 2023.
B – Personnel Data
- Classroom Teachers’ Average Salary shows the average salary of all FTE classroom teachers.
- Percent of Teachers with 0-4 Years of Experience shows the percent of classroom teachers with 4 years of experience or less.
- Percent of Teachers with 4-10 Years of Experience shows the percent of classroom teachers with more than 4 but less than 10 years of experience.
- Percent of Teachers with 10+ Years of Experience shows the percent of classroom teachers with at least 10 years of experience.
- FTE Number of Administrators shows the FTE number of administrators including the following positions with their respective position codes: Administrative Assistants (position code 101); Deputy Superintendent (position code 103); Assistant Principal (position code 104); School Principal (position code 108); Superintendent (Position code 109); Supervisor/Manager (position code 110); 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 Officials/Administrators (position code 199).
- Administrators’ Average Salary is the average salary of all personnel in administrative positions as identified in number 19 above.
- Pupil Administrator Ratio is the ratio of Enrolled ADM to the number of administrators.
Data Source for lines 13-19: EMIS and Fiscal Year 2023 Final #2 State Foundation Funding Payment File.
C – Property Valuation and Tax Data
- Assessed Property Valuation Per-pupil is the total assessed property valuation for tax year 2022 divided by Enrolled ADM for Fiscal Year 2023. The one-year lag between the numerator and the denominator of this calculation is due to the data availability timing.
- Percent of Residential and Agricultural Real Property Valuation shows the percent of total assessed property valuation in a district that is identified as residential or agricultural (Class 1).
- Percent of All Other Real Property Valuation shows the percent of total assessed property valuation in a district that is identified as commercial, industrial, mineral, or railroad (Class 2).
- Percent of Public Utility Tangible Valuation shows the percent of total assessed property valuation in a district that is identified as public utility tangible.
- Percent of Business Valuation shows the percent of the total assessed property valuation in a district that is identified as business property. Business property in this context is the combination of all non-residential-non-agricultural real and all public utility tangible properties.
- Per-pupil Revenue Raised by One Mill Property Tax is a measure of property wealth, which shows the ability of a school district to generate property tax revenue by one mill of taxes. For this calculation total assessed property valuation is divided by Enrolled ADM and is then multiplied by 1 mill.
- Total Property Tax Per-pupil shows the amount of property taxes a district raises on per-pupil basis. For this calculation the total of all property taxes of the school district only (JVSD excluded) is divided by Enrolled ADM.
Data Source for lines 20-26: Ohio Department of Taxation Tax Year 2022 DTE-13 and DTE-14 data files and Fiscal Year 2023 Final #2 State Foundation Funding Payment File.
- Rollback and Homestead Per-pupil shows the amount of the state property tax reimbursement to school districts on behalf of property taxpayers on a per Enrolled ADM basis. Rollback and homestead are tax credits that home owners take advantage of. These credits are comprised of three programs as follows:
- 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%.
- 2.5% Homestead is a credit similar to the 10% Rollback except that it is only available to all owner-occupied homesteads without regards to age and whether or not a disability condition exists.
- Homestead Exemption is a credit 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.
Data Source: Ohio County Auditors. Payment amount issued through the Ohio Department of Education & Workforce. Additional information regarding property tax rollback is available
here.
- OFCC 3-Year Average Income Adjusted Valuation Per-pupil is a school district wealth measure provided to the Ohio Facilities Construction Commission (OFCC) by the Department as the basis for the distribution of facilities funds to school districts.
- District Ranking of OFCC 3-Year Average Income Adjusted Valuation Per-pupil serves as a priority index for state construction assistance from the OFCC based on the district's annual calculation of the three-year average income adjusted valuation per-pupil (item 28 above).
Data Source for lines 28-29: Ohio Department of Education.
- Median Income is the median income of the residents of the school districts as reported by the Ohio Department of Taxation. For each district this figure represents the Ohio median income of the residents as reflected on their tax returns.
- Average Income shows the federal average income per tax return filed by the residents of school districts. The statewide average figure listed on this report reflects the average income of returns that identified a school district 0f residence on the tax return.
Data Source for lines 30-31: Ohio Department of Taxation.
D – Local Tax Effort Data
- Current Operating Millage Excluding JVS Mills shows the total authorized millage for current operating expenses of the district. This includes all the voted millage rates, all the inside millage rates and any emergency rates.
- Effective Class 1 Millage Excluding JVS Mills is the total authorized millage adjusted by the HB920 adjustment factor for application to residential and agricultural real values.
- Effective Class 2 Millage Excluding JVS Mills is the total authorized millage adjusted by the HB920 adjustment factor for application to all non-residential and non-agricultural real values.
Data Source for lines 32-34: Ohio Department of Taxation Tax Year 2022 DTE-14S data file.
- Total Permanent Improvement Millage is the total millage residents pass for specific capital improvement purposes.
- Class 1 Permanent Improvement Millage is the total permanent improvement millage adjusted by the HB920 adjustment factor for application to residential and agricultural real values.
- Class 2 Permanent Improvement Millage is the total permanent improvement millage adjusted by the HB920 adjustment factor for application to non-residential and non-agricultural real values.
Data Source for lines 36-37: Ohio Department of Taxation.
- School District Income Tax Per-pupil is the revenue raised from a school income tax levy for operating purposes on per-pupil basis. For this calculation total income tax revenue is divided by the Enrolled ADM of the district.
- Local Tax Effort Index is an index that tends to reflect the extent of the effort residents of school districts make in supporting public elementary and secondary education. This index, is calculated in the context of the 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. This measure, like others, suffers from inherent complexities. However, it appears to reasonably reflect voters’ effort in support of elementary and secondary public education. For this calculation a four-step process is used:
- 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 levels.
- In the second step the median income of the districts’ residents is divided by the statewide median income to get a ratio of the district to the state median income figures.
- 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 final step the ratio calculated in the third step above is divided by the statewide ratio calculated in the first step to determine the relative effort index in the context of the state as a whole.
Data Source for lines 38-39: Ohio Department of Education, Ohio Department of Taxation & Ohio County Auditors.
E – Expenditure Data
- Administration Expenditure Per Pupil covers expenditures associated with school operation related to administrative personnel, including salaries and other expenses.
- Building Operation Expenditure Per Pupil covers expenditures associated with building maintenance, utilities, and operation.
- Instructional Expenditure Per Pupil covers expenditures associated with teaching and student instruction, excluding central office expenses.
- Pupil Support Expenditure Per Pupil covers expenditures associated with non-instructional services to students, such as counseling and health services.
- Staff Support Expenditure Per Pupil covers expenditures associated with the provision of support services to school districts’ staff, including training and professional development.
- Total Operating Expenditure Per Pupil includes all the expenditures described above.
Data Source for lines 40-45: Ohio School Report Card 2023.
Traditionally, the calculation of the expenditure per pupil involved dividing the total of the category of expenditure by the total year-end ADM of the district. In recent years, an alternative approach to this calculation has been developed in which the ADM base of the calculation is weighted based on various measures of student need. Under this approach, students who are economically disadvantaged, have special needs or participate in additional educational programs are weighted more heavily than other students based on the notion that these students require additional expenditures. Depending on the context, one of these calculations may be preferred over the other.
Historically, the Department has included the unweighted calculation of the per-pupil expenditure on the District Profile Report. To keep the report consistent, the expenditure data presented in this report reflects the unweighted per-pupil approach. Users may consult the report card on the Department website to obtain the weighted calculations. Please note, these expenditure figures only reflect the operation of traditional public school districts and do not include capital expenditure items. Further, note that the per pupil calculations were based on year-end ADM rather than enrolled ADM which was used for many other per pupil measures in this report.
F – Revenue by Source Data
- State Revenue Per-pupil is the total revenue coming from the state sources on per-pupil basis.
- Percent of State Revenue is the total revenue coming from state sources as a percent of total revenue from all sources combined. The state revenue includes rollback and homestead reimbursements.
- Local Revenue Per-pupil is the total revenue coming from local sources on per-pupil basis.
- Percent of Local Revenue is the total revenue coming from local sources as a percent of total revenue from all sources combined.
- Other Non-Tax Revenue Per-pupil is the total revenue coming from non-local taxes on per-pupil basis.
- Percent of Other Non-Tax Revenue is the local revenue coming from non-tax sources as a percent of total revenue from all sources combined.
- Federal Revenue Per-pupil is the total revenue coming from federal sources on per-pupil basis.
- Percent of Federal Revenue is the total revenue coming from federal sources as a percent of total revenue from all sources combined.
- Total Revenue Per-pupil is the total revenue from all sources combined on per-pupil basis.
Data Source for lines 46-54: Ohio School Report Card 2023.
G – District Financial Status from Five Year Forecast Data
- Salaries as Percent of Operating Expenditures indicates the percent of the total operating expenditures (excludes capital outlay) of the districts that goes to personnel salaries.
- Fringe Benefits as Percent of Operating Expenditures shows the percent of the total operating expenditures (excludes capital outlay) of the districts that goes to provision of fringe benefits such as health insurance and retirement benefits.
- Purchased Services as Percent of Operating Expenditures shows the percent of the total operating expenditures (excludes capital outlay) devoted to the purchase of various services such as contractual obligations and agreements.
- Supplies and Materials as Percent of Operating Expenditures shows the percent of the operating expenditures (excludes capital outlay) devoted to the purchase of supplies and materials.
- Other Expenses as Percent of Operating Expenditures shows the percent of the total operating expenditures (excludes capital outlay) devoted to other expenses not categorized above.
Data Source for lines 55-59: Actual FY23 expenditures as reported on the Fiscal Year 2023 Five Year Forecast.
Questions about the District Profile Report should be directed to James Comeaux at
James.Comeaux@education.ohio.gov.
Last Modified: 12/14/2023 3:11:24 PM