1. Stoughton Area School District
Referendum
April 2010

2. Educating Students for Success
•ACT recognizes SHS for science achievement
•WI Taxpayer’s Alliance recognizes SASD for continuous
improvement in reading and math
•Exemplary music and athletic accomplishments
•Advanced placement class participation tripled
•Improved graduation rate, drop out rate and attendance
•Customer satisfaction indicators improving

3. Why Are We Here Today?
The school district is facing a cumulative budget shortfall of
$8,439,000 over the next four years.
•2010-11: Up to $591,000
•2011-12: Up to $1,351,000
•2012-13: Up to $2,611,000
•2013-14: Up to $3,886,000
The state’s funding formula does not allow the district to
allocate enough money for the current 10 year maintenance
plan. Upcoming projects require an additional $7,250,000.
•Roofs, parking lots, HVAC, plumbing restoration, etc.

4. Why Are We Here Today?
School district revenues are restricted by school funding laws
put in place in 1993
•Revenue limits
•2/3 Funding
School expenses, often times driven by state and federal
mandates or laws, generally increase at a higher percentage
than revenue is allowed to grow.

5. The Facts:
SASD was a low spending district when locked into revenue limits in 1993. That base has kept SASD one of
the lowest spending districts in the state. If SASD had been at the Dane County average revenue limit per
student in 2007-08, we would have had an additional 4.4 million dollars.
2007-08 Dane County Revenue Limit Per Student
$11,000
$10,500
$10,000
$9,500
$9,000
$8,500
$8,000
$7,500
$7,000
Middleton-Cross Plains
Monona Grove
McFarland
Cambridge
Mount Horeb
De Forest
WI Heights
Marshall
Madison
Sun Prairie
Oregon
Waunakee
Deerfield
Belleville
Stoughton
Group Average
Verona
State Average

6. The Facts:
All of the districts in the previous chart have passed a referendum to exceed the revenue limit in the last 10
years except Stoughton, Marshall, and Belleville. Other districts passing referenda has caused the gap
between SASD and other districts’ revenue limit per student to grow.
Longitudinal History of Revenue Limit Per Member
R e v e n u e L im it P e r M e m b e r
12,000.00
10,000.00
8,000.00
6,000.00
4,000.00
2,000.00
0.00
Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall Fall
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Green Boxes = State Average Blue Boxes = Stoughton

7. $7.00
$8.00
$9.00
$10.00
$11.00
$12.00
$13.00
Wis . Hei ght s
Cam brid ge
Monon a Grove
Verona
McFarland
Oregon
Madison Me tro
Sun Prairie
De Forest
Deerfield
SASD has the lowest mill rate in Dane County.
The Facts:
Marsh all
Waunakee
2007-08 Dane County Mill Rates
Middleton
Bel leville
Mount Horeb
Sto ughton
Dane Cty Avg

8. The Facts:
SASD does not currently have a maintenance budget large
enough to address large upcoming projects in the 10 year
maintenance plan.
Funds in the district’s maintenance budget fall under the
revenue cap. Any additional money allocated to maintenance
needs would need to be taken from other programs or services.

9. Why Are We Here Today?
On February 15, 2010 the Stoughton Area School District
Board of Education approved asking the community two
referendum questions on the April 6, 2010 ballot.
The first question will address funds for operational
purposes and the second will focus on supporting district
maintenance.

10. What Has SASD Done To Address
The Financial Problem?
In 2005, the taxpayers voted down a referendum to exceed the
revenue limit. Since that time, the district has taken various
measures to balance its budget.
•Reduced one million dollars of programs and services
•Eliminated 68 positions
•Closed Yahara Elementary School
•Reduced bus routes
•Froze school and department allocations
•Improved energy efficiency (avoiding $800,000 in costs)
•Implemented a four-year-old kindergarten program

11. What is the First Question on the
Ballot?
BE IT RESOLVED by the School Board of the Stoughton Area
School District, Dane and Rock Counties, Wisconsin that the revenues
included in the School District budget be authorized to exceed the
revenue limit specified in Section 121.91, Wisconsin Statutes, by
$591,000 for the 2010-2011 school year; by an additional $760,000 (for
a total of $1,351,000) for the 2011-2012 school year; by an additional
$1,260,000 (for a total of $2,611,000) for the 2012-2013 school year;
and by an additional $1,275,000 (for a total of $3,886,000) for the 2013-
2014 school year for non-recurring purposes."

12. What Is the Tax Impact of the
First Question?

13. What Is the Tax Impact of an
Operational Referendum?
In simpler terms, the average annual increase various home
values breaks down to:
$175,000 Home $200,000 Home $225,000 Home
$169 per year $193 per year $217 per year
$3.25 per week $3.71 per week $4.17 per week
$0.46 per day $0.53 per day $0.59 per day

14. What is the Second Question on
the Ballot?
BE IT RESOLVED by the School Board of the Stoughton
Area School District, Dane and Rock Counties, Wisconsin that there
shall be issued pursuant to Chapter 67 of the Wisconsin Statutes,
general obligation bonds in an amount not to exceed $7,250,000 for the
public purpose of paying the cost of maintaining, improving, updating,
remodeling and replacements at all school buildings and acquiring
equipment."

15. The Facts:
The district is asking for the authority to borrow $7,250,000 to
address the needs on the 10 year maintenance plan.
The debt can be structured so it is paid off as other debt retires.
This structure will allow the future debt service mill rate to
remain at a rate similar to the 09-10 tax rate.
The district also has a one-time opportunity to apply for very
low or zero percent interest rate bonds through the stimulus
package. If 35% of the debt could be acquired this way, it
would save approximately $900,000 in interest.

16. What Is the Tax Impact of a Debt
Referendum For Maintenance?
S to u g h to n A r e a S c h o o l D is tr ic t
E X A M P L E R E F E R E N D U M F IN A N C IN G P L A N
S c e n a r io fo r O b ta in in g $ 7 ,2 5 0 ,0 0 0 in D e b t
Tax Levy Y ear D ebt C u rre n t D e b t P o t e n t ia l N e w T o ta l D e b t C o m b in e d
Y ear Due S e r v ic e D e b t S e r v ic e S e r v ic e M ill R a t e
2009 2010 $ 2 ,8 8 8 ,9 2 4 $ 2 ,8 8 8 ,9 2 4 $ 1 .4 1
2010 2011 $ 2 ,8 8 9 ,4 9 3 $ 2 ,8 8 9 ,4 9 3 $ 1 .3 8
2011 2012 $ 2 ,5 7 0 ,7 9 9 $ 3 8 5 ,1 5 6 $ 2 ,9 5 5 ,9 5 5 $ 1 .3 8
2012 2013 $ 2 ,5 6 2 ,8 6 9 $ 4 5 4 ,9 3 8 $ 3 ,0 1 7 ,8 0 7 $ 1 .3 8
2013 2014 $ 2 ,5 6 8 ,7 3 3 $ 5 0 7 ,2 8 8 $ 3 ,0 7 6 ,0 2 0 $ 1 .3 8
2014 2015 $ 2 ,5 6 8 ,3 3 5 $ 5 6 6 ,8 7 5 $ 3 ,1 3 5 ,2 1 0 $ 1 .3 8
2015 2016 $ 2 ,5 7 1 ,2 0 1 $ 6 2 3 ,4 8 8 $ 3 ,1 9 4 ,6 8 9 $ 1 .3 8
2016 2017 $ 3 4 7 ,9 7 8 $ 2 ,1 6 9 ,7 1 9 $ 2 ,5 1 7 ,6 9 6 $ 1 .0 7
2017 2018 $ 3 5 1 ,9 4 1 $ 2 ,2 1 9 ,1 8 8 $ 2 ,5 7 1 ,1 2 9 $ 1 .0 7
2018 2019 $ 3 5 0 ,1 0 8 $ 2 ,2 8 2 ,4 9 4 $ 2 ,6 3 2 ,6 0 1 $ 1 .0 7
2019 2020 $ 3 5 7 ,2 7 0 $ 3 5 7 ,2 7 0 $ 0 .1 4
2020 2021 $ 3 5 3 ,3 9 4 $ 3 5 3 ,3 9 4 $ 0 .1 4
2021 2022 $ 3 5 8 ,6 9 0 $ 3 5 8 ,6 9 0 $ 0 .1 4
2022 2023 $ 3 6 3 ,0 7 6 $ 3 6 3 ,0 7 6 $ 0 .1 4
Im p a c t =
$ 2 1 ,1 0 2 ,8 0 9 $ 9 ,2 0 9 ,1 4 4 $ 3 0 ,3 1 1 ,9 5 3 ( $ 0 .0 3 )
* * * T h e m ill ra te is b a s e d o n 2 0 0 9 E q u a liz e d V a lu a tio n w ith a n a n n u a l g ro w th o f 2 .0 % * * *

17. What Is the Tax Impact of a Debt
Referendum For Maintenance?
$2.00 Stoughton Area Public School District
Referendum Approved Debt (Fund 39)
$1.75 Base Referendum Financing Plan
No Stimulus Funding
$1.50 $1.41 $1.38 $1.38 $1.38 $1.38
$1.38 $1.38
$0.18 $0.21 $0.23
$1.25 $0.25 $0.27
$1.07 $1.07 $1.07
$1.00
$0.75
$1.41 $1.38
$1.20 $1.18 $1.16 $0.92 $0.92 $0.93
$1.13 $1.11
$0.50
$0.25 $0.14 $0.14 $0.14 $0.14
$0.15 $0.15 $0.14 $0.14 $0.14 $0.14 $0.14
$0.00
2009 ‐ 2010 ‐ 2011 ‐ 2012 ‐ 2013 ‐ 2014 ‐ 2015 ‐ 2016 ‐ 2017 ‐ 2018 ‐ 2019 ‐ 2020 ‐ 2021 ‐ 2022 ‐
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Existing April 2010 Referendum Project

18. What Is the Tax Impact of a Debt
Referendum For Maintenance?
$2.00 Stoughton Area Public School District
Referendum Approved Debt (Fund 39)
$1.75 Base Referendum Financing Plan
35% Stimulus Funding (Tax Credit Bonds)
$1.50 $1.41 $1.38 $1.35 $1.35 $1.35 $1.35 $1.35
$1.25 $0.14 $0.17 $0.19 $1.19 $1.17
$0.21 $0.24
$1.00
$0.75 $0.66
$1.41 $1.38 $1.05 $1.03
$1.20 $1.18 $1.16 $1.13 $1.11
$0.50
$0.52
$0.25 $0.14 $0.14 $0.14 $0.14
$0.15 $0.15 $0.14 $0.14 $0.14 $0.14 $0.14
$0.00
2009 ‐ 2010 ‐ 2011 ‐ 2012 ‐ 2013 ‐ 2014 ‐ 2015 ‐ 2016 ‐ 2017 ‐ 2018 ‐ 2019 ‐ 2020 ‐ 2021 ‐ 2022 ‐
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Existing April 2010 Referendum Project

19. What Happens If The
Referendum Fails?
• Further increases in class size
• Reduction in academic programs
• Reduction in athletic programs
• Reduction in class offerings and choices
• Reduction in support services (e.g. counseling,
psychology, and transportation)
• Increased Fees
• Deferred maintenance resulting in potential long term
facility problems

20. What Happens If The
Referendum Fails?
District administration has created a template of the types of
reductions that could occur over the next three years if the
referendum fails.
This document, shown on the next slide, is available on the
district website: www.stoughton.k12.wi.us

21. Potential Three Year Reduction Strategy
Year 1 (2010-11) Year 2 (2011-12) Year 3 (2012-13)
Program/Service Amount Program/Service Amount Program/Service Amount
Enrollment Driven (current Enrollment Driven (current Enrollment Driven (current
policy) 215,000 policy) 120,000 policy) (60,000)
Elementary MAPE (current Elementary MAPE (current Elementary MAPE (current
policy) 25,740 policy) 22,080 policy) (12,240)
Unit EAs (1.5 - .5 FTE at Unit EAs (1.5 - .5 FTE at Unit EAs (1.5 - .5 FTE at
each elementary building) 52,500 each elementary building) 52,500 each elementary building) 52,500
Reduce Elementary MAPE
minutes 10 in music & art, 20
in PE - current policy (1.81 Elementary Library EA (1.5 Elementary Library EA (1.5
FTE) 108,600 FTE) 52,500 FTE) 52,500
Increase elementary class
Elementary Strings (.66 FTE) 39,600 River Bluff Library EA (.5 FTE) 17,500 size policy by 2 120,000
Reduce Music Lessons - Increase elementary class
River Bluff 39,000 River Bluff 7 period day 150,000 size policy (MAPE impact) 40,020
High School Elective Classes Elementary Psychologist (2.0
(1.0 - 2.0 FTE) 60,000 River Bluff Athletics 55,555 FTE) 120,000
High School Class size
increase - up to 28 (1.5 to 2.0 Reduce Music Lessons -
FTE) 90,000 River Bluff 39,000 River Bluff Library EA (.5 FTE) 17,500
High School Library EA (.5
Increase Athletic Fees 15,500 FTE) 17,500 RB Counselor (0.5 FTE) 30,000
Athletics - Cheerleading & 9th HS Elective Classes Increase Increase middle school class
Grade Softball 9,565 (1.0 to 2.0 FTE) 60,000 size policy by 2 300,000
High School Class size
Efficiency Reductions (1.0 increase - up to 28 (1.5 to 2.0 High School Library EA (.5
AESC support staff) 40,000 FTE) 90,000 FTE) 17,500
Athletics - 9th grade soccer,
9th grade baseball, boys
swimming, equipment
Allocation Freeze 50,000 manager 15,598 HS Counselor (1.5 FTE) 90,000
Double Routing bus 45,000 Reading Specialist (3.0 FTE) 180,000 Eliminate TAG 150,000
AESC Support positions (up
District sub budget reduction 10,000 to 1.5 FTE) 82,500 Administrator 100,000
Administrative Salary Freeze 45,500 Custodians (1.0 FTE) 60,000 Custodians (1.0 FTE) 60,000
Outdoor Maintenance (1.0 Staff Development &
FTE) 63,000 Professional Services 17,000
Total 846,005 Total 1,077,733 Total 1,094,780

22. Will The Referendum Solve All
Financial Issues?
Unfortunately, there are conflicts in the laws that drive school
funding. The revenue limit is based on a per student amount.
When that amount per student is increasing less than expenses
increase, and a district is declining in enrollment, something
has to give. The only way to generate funds above the
revenue limit is through a referendum.
***Until the state funding formula changes, districts will continue to
struggle with making cuts or seeking additional taxpayer support***

23. Strong Schools & Strong Community

24. Supporting Our Youth So They
Can Achieve Their Dreams