Comparative Revenue Per Member

Section D of Multi-Year Edition of Basic Facts

Comparative Revenue Per Member

In cooperation with the Wisconsin Association of School Business Officials Accounting Committee, the Department of Public Instruction (DPI) School Financial Services Team has developed several revenue "benchmarks" that can be used for informational and general analysis purposes. The Comparative Revenue Per Member measure is a calculation that compares revenues received by districts from four sources: federal, state, local property tax, and local miscellaneous.

Revenue measures, themselves, cannot indicate the extent or quality of a particular district's educational program. Users of this data are encouraged to pursue the reasons for differences between districts.

Please contact a School Finance Consultant should you have further questions.

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The account methodology for the current Comparative Revenue calculation, as well as those for prior years, can be found in the links below. All files are Excel.

Note: Effective with the 2007-08 computation, Comparative Revenue was changed to reflect revenues for just district residents. Prior to this change, both resident and non-resident revenues appeared in the Comparative Revenue numbers. This change was done to bring Comparative Revenue into congruence with the methodology used for Comparative Cost, which reflects costs for district residents. (For a discussion of "Membership," see the Comparative Cost and Revenue Homepage.)

Accounts used in the Comparative Revenue calculation:

• Comparative Revenue Calculation 2008 and forward
• Comparative Revenue Calculation 2007
• Comparative Revenue Calculation 2004 - 2006
• Comparative Revenue Calculation 1999-2003

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Multi-Year Comparative Revenue Summary Data Files:

Summary Computation (2007-08 to 2010-11)

Summary Computation (2003-04 to 2006-07)

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Multi-Year Comparative Revenue Detail Accounts Data Files:

Detail Computation (2007-08 to 2010-11)

Detail Computation (2003-04 to 2006-07)

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Single-Year Comparative Revenue Pie Charts:

The link below allows users to create pie charts using audited Annual Report data, as rolled up into Comparative Revenue breakdowns. Note that single-year comparisons between districts may be misleading if any of the districts in question incurred an unusual revenue in any given year. Users are encouraged to research the reasons behind data anomalies before using these charts.

The 8-District worksheet prints on 2 pages, 4 pie charts/data tables to 1 page. Given the variability of revenue data across districts, data label placement within the pie chart for some districts may be less than optimal. Should you wish to adjust the data label placement on any pie chart, the worksheet will allow for this as is has been left unprotected. Click once on the label to be adjusted. Click a second time and hold over the identified label until a grey-lined box appears around the label. Release the mouse button and point/click the mouse at the box edge, dragging to the desired position.

1-District Comparative Revenue Pie & Data Charts:

2010-11 Annual Report Data

2009-10 Annual Report Data

2008-09 Annual Report Data

2007-08 Annual Report Data

2006-07 Annual Report Data

8-District Comparative Revenue Pie & Data Charts:

2010-11 Annual Report Data

2009-10 Annual Report Data

2008-09 Annual Report Data

2007-08 Annual Report Data

2006-07 Annual Report Data

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Single-Year Summary Data Files:

• 2010-2011 Comparative Revenue Per Member - Audited 10-11 Annual Report Data.
• 2009-2010 Comparative Revenue Per Member - Audited 09-10 Annual Report Data.
• 2008-2009 Comparative Revenue Per Member - Audited 08-09 Annual Report Data.
• 2007-2008 Comparative Revenue Per Member - Audited 07-08 Annual Report Data.
• 2006-2007 Comparative Revenue Per Member - Audited 06-07 Annual Report Data.
• 2005-2006 Comparative Revenue Per Member - Audited 05-06 Annual Report Data.
• 2004-2005 Comparative Revenue Per Member - Audited 04-05 Annual Report Data.
• 2003-2004 Comparative Revenue Per Member - Audited 03-04 Annual Report Data.
• 2002-2003 Comparative Revenue Per Member - Audited 02-03 Annual Report Data.
• 2001-2002 Comparative Revenue Per Member - Audited 01-02 Annual Report Data.
• 2000-2001 Comparative Revenue Per Member - Audited 00-01 Annual Report Data.
• 1999-2000 Comparative Revenue Per Member - Audited 99-00 Annual Report Data.

Comparative Revenue/Cost Homepage

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114

Last updated on 3/13/2012 2:46:43 PM