The net effect of 2010 property tax caps on the total expenditures of Indiana's K-12 public school systems will be manageable.

According to the October 5, 2009, estimates from the Legislative Services Agency, the state's 293 K-12 public school systems will experience a net revenue decline of $71,313,565 as a result of the 1%-2%-3% property tax caps in 2010. This $71.3 million revenue decline is computed after applying school property tax replacement grants. A local school system gets a 2010 property tax replacement grant from the state if the property tax revenue lost to property tax caps exceeds 2% or the total property tax levy. A school system's property tax replacement grant covers cap losses in excess of 2% of the school system's total 2010 property tax levy. The full effect of the property tax caps will first be felt in 2010 - they were phased in at a 1.5%-2.5%-3.5% level in 2009.

A good way to evaluate the $71.3 million revenue decline from the 2010 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 2008 calendar 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 $14,339,032,259 in 2008. The $71.3 million property tax caps revenue decline in 2010 is only 0.5% of the $14.3 billion grand total expenditures of Indiana's K-12 public school systems in 2008.

Of the 293 K-12 Indiana public school systems, 230 school systems will experience a 2010 property tax caps revenue decline that is less than 0.6% of their 2008 grand total expenditures. Fifty school systems will experience a 0.6% through 1.0% decline, while only thirteen school systems will experience a decline that is more than 1.0%. NO school system will have a 2010 property tax caps revenue decline that is more than 3.0% of its 2008 grand total expenditures.

You can go online to http://mustang.doe.state.in.us/TRENDS/fin.cfm to find detailed 2001 through 2008 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 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 recent 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. It might also make sense to working families to increase local income taxes to cover school revenue shortfalls if the 1% homeowner property tax cap is reliably guaranteed. The only way to reliably guarantee the 1% homeowner property tax cap is through passage of the constitutional amendment on the November 2, 2010, statewide ballot.

The net effect of 2010 property tax caps on the education of our children will be manageable. There is no good reason to oppose a constitutional 1% homeowner property tax cap that will make the tax burden of Hoosier working families more fair and affordable in these turbulent economic times.

Some actions that school corporations can consider to increase savings and efficiency to offset the effects of 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.

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.

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 (2007-08)

Property Tax Caps K-12 Schools Impact
2010 Net Property Tax Caps vs. 2008 Grand Total Expenditures
(October 30, 2009)

NOTES:
A. 2010 Net Property Tax Caps = 2010 Circuit Breaker Credits - 2010 School Levy Replacement Grant.
B. 2008 Grand Total Expenditures include spending from ALL state, local, and federal revenue sources.
C. Percent Reduction = (2010 Net Property Tax Caps) (100) / (2008 Grand Total Expenditures).

SOURCES:
1. October 5, 2009, Estimated Circuit Breaker Credits Report from the Indiana Legislative Services Agency
(http://www.in.gov/legislative/pdf/CircuitBreaker_BASELINE_20091005.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	2010 Net	2008 Grand Total	Percent
		Property Tax Caps ($)	Expenditures ($)	Reduction

Adams	Adams Central	1,626	12,882,026	0.0%
Adams	North Adams	241,905	31,439,143	0.8%
Adams	South Adams	75,772	17,675,114	0.4%
Allen	East	427,490	104,827,227	0.4&
Allen	Northwest Allen County	657,421	69,412,171	0.9%
Allen	Fort Wayne	2,279,577	426,556,838	0.5%
Allen	M.S.D. Southwest	890,052	95,839,493	0.9%
Bartholomew	Flatrock-Hawcreek	25,253	10,551,782	0.2%
Bartholomew	Bartholomew Consolidated	375,178	199,056,247	0.2%
Bartholomew	Edinburgh	74,889	10,314,025	0.7%
Benton	Tri County	6,840	33,903,410	0.0%
Benton	South Newton	24,849	17,680,864	0.1%
Benton	Benton Community	80,089	34,056,724	0.2%
Blackford	Blackford County	176,781	25,700,995	0.7%
Blackford	Jay County	27,791	53,372,869	0.1%
Boone	Lebanon	200,627	46,832,076	0.4%
Boone	Western Boone	3,822	20,302,437	0.0%
Boone	Sheridan	61,052	14,856,643	0.4%
Boone	Zionsville	770,392	101,969,638	0.8%
Brown	Brown County	392	27,946,749	0.0%
Carroll	Rossville Consolidated	1,102	9,655,880	0.0%
Carroll	Carroll Consolidated	7,626	12,089,915	0.1%
Carroll	Twin Lakes	41,086	27,840,973	0.1%
Carroll	Delphi	70,442	21,124,378	0.3%
Cass	Caston	5,362	7,429,806	0.1%
Cass	Pioneer Regional	16,659	12,642,929	0.1%
Cass	Southeastern	28,222	16,081,781	0.2%
Cass	Logansport	709,842	91,238,850	0.8%
Clark	West Clark	1,175	46,378,384	0.0%
Clark	Clarksville	142,546	18,713,030	0.8%
Clark	Greater Clark	293,189	173,951,680	0.2%
Clay	Clay Community	176,033	52,315,726	0.3%
Clay	M.S.D. Shakamak	30,640	9,532,180	0.3%
Clinton	Clinton Central	471	9,816,958	0.0%
Clinton	Rossville Consolidated	1,102	9,655,880	0.0%
Clinton	Frankfort	207,911	39,023,609	0.5%
Clinton	Clinton Prairie	96,862	18,053,155	0.5%
Crawford	Crawford County	202,272	22,592,295	0.9%
Daviess	Barr-Reeve	3,243	9,603,301	0.0%
Daviess	North Daviess	27,707	13,858,167	0.2%
Daviess	Washington	285,793	33,438,583	0.9%
Dearborn	Lawrenceberg	118,504	20,379,469	0.6%
Dearborn	Sunman-Dearborn	8,811	51,561,412	0.0%
Dearborn	South Dearborn	66,178	41,108,246	0.2%
Decatur	Decatur County	116	18,877,423	0.0%
Decatur	Greensburg	84	28,735,651	0.0%
Dekalb	Hamilton Community	40	7,638,484	0.0%
Dekalb	Garrett-Keyser-Butler	33,043	25,297,742	0.1%
Dekalb	Dekalb County Eastern	10,589	28,607,124	0.0%
Dekalb	Dekalb County Central United	89,465	51,083,350	0.2%
Delaware	Cowan	40,732	7,194,827	0.6%
Delaware	Liberty-Perry	21,577	11,127,606	0.2%
Delaware	Wes-Del	15,984	8,795,279	0.2%
Delaware	Daleville	64,716	7,198,012	0.9%
Delaware	Delaware Community	89,588	26,053,060	0.3%
Delaware	Yorktown/Mt. Pleasant Township	350,093	26,323,682	1.3%
Delaware	Muncie	2,077,126	123,691,785	1.7%
Dubois	Northeast Dubois County	2,494	10,802,641	0.0%
Dubois	Southeast Dubois County	19,110	15,461,494	0.1%
Dubois	Southwest Dubois County	91,821	24,406,883	0.4%
Dubois	Greater Jasper Consolidated	283,883	59,513,511	0.5%
Elkhart	Baugo	2,020	20,586,364	0.0%
Elkhart	Fairfield	11,480	32,706,471	0.0%
Elkhart	Elkhart Community	1,016,257	247,000,490	0.4%
Elkhart	Middlebury	116,422	48,140,957	0.2%
Elkhart	Wa-Nee	260,555	38,591,345	0.7%
Elkhart	Concord	381,025	67,385,589	0.6%
Elkhart	Goshen	495,516	86,955,059	0.6%
Fayette	Fayette County	318,297	45,264,929	0.7%
Floyd	New Albany-Floyd County Consol.	4,130	185,289,061	0.0%
Fountain	Southeast Fountain	1,735	12,719,133	0.0%
Fountain	Covington	33,491	11,978,052	0.3%
Fountain	Attica Consolidated	39,506	10,978,477	0.4%
Franklin	Batesville	1,189	23,771,303	0.0%
Franklin	Franklin County	2,019	30,160,873	0.0%
Franklin	Union County/Clg Corner Joint	103,651	19,513,432	0.5%
Fulton	Culver	1,558	13,968,405	0.0%
Fulton	Eastern Pulaski	227	17,017,965	0.0%
Fulton	Rochester	212	22,545,341	0.0%
Fulton	Caston	5,362	7,429,806	0.1%
Fulton	Tippecanoe Valley	26,033	27,373,832	0.1%
Gibson	East Gibson	51,470	15,210,119	0.3%
Gibson	North Gibson	123,031	38,534,667	0.3%
Gibson	South Gibson	62,378	28,141,652	0.2%
Grant	Eastbrook	3,156	18,048,178	0.0%
Grant	Oak Hill United	44,928	18,793,846	0.2%
Grant	Madison-Grant United	9,202	14,978,356	0.1%
Grant	Marion	218,985	68,116,254	0.3%
Grant	Mississinewa	37,426	23,501,168	0.2%
Greene	White River Valley Consolidated	9,051	15,320,812	0.1%
Greene	Bloomfield School District	26,884	12,520,669	0.2%
Greene	M.S.D. Shakamak	30,640	9,532,180	0.3%
Greene	Eastern Greene Schools	144,809	14,404,580	1.0%
Greene	Linton-Stockton	67,537	13,760,541	0.5%
Hamilton	Carmel-Clay	137,291	216,213,654	0.1%
Hamilton	Hamilton Heights	126,081	31,686,757	0.4%
Hamilton	Hamilton Southeastern	822,330	229,200,590	0.4%
Hamilton	Sheridan	61,052	14,856,643	0.4%
Hamilton	Noblesville	1,361,637	147,798,276	0.9%
Hamilton	Westfield-Washington	1,495,155	105,349,358	1.4%
Hancock	Eastern Hancock	22,836	13,802,944	0.2%
Hancock	Southern Hancock	181,339	37,356,201	0.5%
Hancock	Mt. Vernon	301,926	48,798,448	0.6%
Hancock	Greenfield-Central	320,214	71,891,213	0.4%
Harrison	Lanesville	12	7,454,005	0.0%
Harrison	North Harrison	786	27,827,559	0.0%
Harrison	South Harrison	2,909	44,094,289	0.0%
Harrison	Crawford County	202,272	22,592,295	0.9%
Hendricks	Mill Creek	1,300	18,066,918	0.0%
Hendricks	Northwest Hendricks	155,203	19,810,431	0.8%
Hendricks	Danville	122,924	26,093,305	0.5%
Hendricks	Brownsburg	768,855	88,227,303	0.9%
Hendricks	Plainfield	297,402	55,771,091	0.5%
Hendricks	Avon	904,297	100,593,010	0.9%
Henry	South Henry	26,976	9,115,881	0.3%
Henry	Blue River Valley	45,215	7,253,762	0.6%
Henry	Shenandoah	28,267	13,566,375	0.2%
Henry	Union	4,588	4,747,692	0.1%
Henry	Charles A. Beard Memorial	69,087	15,606,154	0.4%
Henry	Nettle Creek	54,256	12,975,412	0.4%
Henry	New Castle	528,235	54,054,772	1.0%
Howard	Northwestern	4,396	19,738,354	0.0%
Howard	Kokomo-Center Township Cons.	485,153	104,237,888	0.5%
Howard	Taylor	93,079	17,763,970	0.5%
Howard	Western	113,959	25,270,940	0.5%
Howard	Eastern Howard	96,020	13,092,053	0.7%
Huntington	Huntington County	374,991	69,815,044	0.5%
Jackson	Brownstown Central	21	18,552,134	0.0%
Jackson	Crothersville	1	7,153,818	0.0%
Jackson	Seymour	124	53,000,139	0.0%
Jackson	Medora	11,027	2,986,850	0.4%
Jasper	Kankakee Valley	713	50,072,186	0.0%
Jasper	Rensselaer Central	555	22,334,363	0.0%
Jasper	Tri County	6,840	33,903,410	0.0%
Jasper	West Central	73	14,267,683	0.0%
Jay	Jay County	27,791	53,372,869	0.1%
Jefferson	Southwestern Jefferson Cons.	24,477	14,930,625	0.2%
Jefferson	Madison Consolidated	215,955	47,894,895	0.5%
Jennings	Jennings County	186,716	60,812,392	0.3%
Johnson	Center Grove	50,720	118,752,053	0.0%
Johnson	Greenwood	1,062	41,414,885	0.0%
Johnson	Nineveh-Hensley-Jackson United	672	22,902,450	0.0%
Johnson	Edinburgh	74,889	10,314,025	0.7%
Johnson	Clark-Pleasant	645,531	67,075,446	1.0%
Johnson	Franklin	686,107	63,047,802	1.1%
Knox	South Knox	2,970	13,676,982	0.0%
Knox	North Knox	85,055	14,696,808	0.6%
Knox	Vincennes	437,461	33,363,839	1.3%
Kosciusko	Warsaw	361,480	84,382,367	0.4%
Kosciusko	Wawasee	10,033	42,582,091	0.0%
Kosciusko	Tippecanoe Valley	26,033	27,373,832	0.1%
Kosciusko	Triton	9,249	12,072,112	0.1%
Kosciusko	Whitko	18,592	26,236,206	0.1%
Kosciusko	Wa-Nee	260,555	38,591,345	0.7%
LaGrange	Lakeland	2,734	22,982,144	0.0%
LaGrange	Prairie Heights	90	18,038,203	0.0%
LaGrange	Westview	18,834	26,532,447	0.1%
Lake	City of Hobart	27,736	49,163,024	0.1%
Lake	Crown Point	4,316	95,882,020	0.0%
Lake	Hanover	543	28,179,669	0.0%
Lake	Highland Town	2,023	54,399,048	0.0%
Lake	Lake Central	2,363	171,600,800	0.0%
Lake	Merrillville	24,540	129,687,924	0.0%
Lake	Munster	589	89,160,100	0.0%
Lake	Tri Creek	2,574	48,834,503	0.0%
Lake	Lake Station	53,812	19,837,106	0.3%
Lake	Griffith Public Schools	77,052	33,832,886	0.2%
Lake	Hammond City	1,032,078	213,030,753	0.5%
Lake	River Forest	65,791	21,812,143	0.3%
Lake	Lake Ridge	261,811	33,411,656	0.8%
Lake	Whiting City	154,231	16,247,475	0.9%
Lake	East Chicago	1,705,447	110,229,459	1.5%
Lake	Gary	4,940,111	287,811,214	1.7%
LaPorte	Cass Township	90	3,863,459	0.0%
LaPorte	John Glenn	12,853	19,447,767	0.1%
LaPorte	Prairie Township	3	497,621	0.0%
LaPorte	South Central	3,333	10,598,292	0.0%
LaPorte	Dewey Township	2,873	2,094,376	0.1%
LaPorte	New Prairie United	37,810	36,249,336	0.1%
LaPorte	LaPorte Community	486,835	92,839,982	0.5%
LaPorte	Michigan City Area	515,770	105,786,431	0.5%
LaPorte	New Durham Township	22,349	11,161,092	0.2%
Lawrence	Mitchell	163,368	20,189,549	0.8%
Lawrence	North Lawrence	284,034	69,813,659	0.4%
Madison	South Madison	348,448	47,076,056	0.7%
Madison	Alexandria	66,503	17,294,530	0.4%
Madison	Frankton-Lapel	273,795	44,190,714	0.6%
Madison	Madison-Grant United	9,202	14,978,356	0.1%
Madison	Anderson	3,180,798	174,093,386	1.8%
Madison	Elwood	309,936	26,088,813	1.2%
Marion	Speedway Town	1,572	18,135,911	0.0%
Marion	Washington Township	135,962	147,598,996	0.1%
Marion	Pike Township	1,088,141	160,510,982	0.7%
Marion	Lawrence Township	1,516,457	256,745,637	0.6%
Marion	Perry Township	1,290,698	200,566,272	0.6%
Marion	Warren Township	1,028,526	145,842,059	0.7%
Marion	Wayne Township	2,580,579	205,081,980	1.3%
Marion	Decatur Township	1,220,401	80,496,426	1.5%
Marion	Indianapolis Public School Corp.	5,758,322	574,671,083	1.0%
Marion	Franklin Township	3,441,609	114,829,181	3.0%
Marion	Beech Grove City	798,318	27,748,082	2.9%
Marshall	Culver	1,558	13,968,405	0.0%
Marshall	John Glenn	12,853	19,447,767	0.1%
Marshall	Union-North United	514	19,257,062	0.0%
Marshall	Plymouth	157,619	41,309,311	0.4%
Marshall	Triton	9,249	12,072,112	0.1%
Marshall	Bremen Public	39,432	19,309,386	0.2%
Marshall	Argos	18,205	7,127,807	0.3%
Martin	Loogootee	16,041	11,336,831	0.1%
Martin	Shoals	30,856	8,479,447	0.4%
Miami	Maconoquah	9,437	25,194,220	0.0%
Miami	North Miami Consolidated	134	14,153,142	0.0%
Miami	Oak Hill United	44,928	18,793,846	0.2%
Miami	Peru	176,646	30,087,188	0.6%
Monroe	Monroe County	24,262	300,974,523	0.0%
Monroe	Richland-Bean Blossom	10,060	37,225,095	0.0%
Montgomery	South Montgomery	8,009	28,616,214	0.0%
Montgomery	North Montgomery	23,419	28,909,206	0.1%
Montgomery	Crawfordsville	209,080	38,542,582	0.5%
Morgan	Eminence Consolidated	851	8,378,658	0.0%
Morgan	M.S.D. Martinsville	2,871	51,135,205	0.0%
Morgan	Monroe-Gregg	806	18,798,271	0.0%
Morgan	Mooresville Consolidated	950	46,097,670	0.0%
Morgan	Nineveh-Hensley-Jackson United	672	22,902,450	0.0%
Newton	North Newton	13,910	20,558,236	0.1%
Newton	South Newton	24,849	17,680,864	0.1%
Noble	Lakeland	2,734	22,982,144	0.0%
Noble	Smith-Green	2,082	12,814,277	0.0%
Noble	Central Noble	13,072	16,104,643	0.1%
Noble	West Noble	122,272	38,585,528	0.3%
Noble	East Noble	93,533	62,953,906	0.1%
Ohio	Rising Sun-Ohio County	5,341	9,175,867	0.1%
Orange	Orleans	1,190	9,768,362	0.0%
Orange	Paoli	5,743	23,967,466	0.0%
Orange	Springs Valley	12,727	12,192,880	0.1%
Owen	Cloverdale	4,761	31,508,301	0.0%
Owen	Spencer-Owen	65,088	41,784,308	0.2%
Parke	Rockville	250	10,671,615	0.0%
Parke	Turkey Run	10	7,119,439	0.0%
Parke	Southwest Parke	8,615	12,260,669	0.1%
Parke	Clay Community	176,033	52,315,726	0.3%
Perry	Cannelton City	23,279	4,125,917	0.6%
Perry	Perry Central	2,333	11,679,044	0.0%
Perry	Tell City-Troy Township	113,230	21,230,844	0.5%
Pike	Pike County	142,853	25,710,629	0.6%
Porter	Porter Township	1,478	17,403,774	0.0%
Porter	Union Township	1,130	24,567,834	0.0%
Porter	Duneland	77,955	83,715,237	0.1%
Porter	East Porter County	16,269	35,552,864	0.0%
Porter	Michigan City Area	515,770	105,786,431	0.5%
Porter	Portage Township	508,914	113,839,886	0.4%
Porter	Valparaiso	419,051	112,143,299	0.4%
Porter	Boone Township	113,921	14,502,105	0.8%
Posey	New Harmony Town and Township	116	2,484,852	0.0%
Posey	North Posey County	20,901	16,321,413	0.1%
Posey	Mount Vernon	113,505	42,769,011	0.3%
Pulaski	Culver	1,558	13,968,405	0.0%
Pulaski	Eastern Pulaski	227	17,017,965	0.0%
Pulaski	North Judson-San Pierre	26,043	16,038,924	0.2%
Pulaski	West Central	73	14,267,683	0.0%
Putnam	Greencastle	34	23,374,205	0.0%
Putnam	North Putnam	13	25,447,794	0.0%
Putnam	South Putnam	12	17,268,089	0.0%
Putnam	Cloverdale	4,761	31,508,301	0.0%
Randolph	Monroe Central	56,637	11,819,427	0.5%
Randolph	Union	4,588	4,747,692	0.1%
Randolph	Randolph Central	86,593	19,480,253	0.4%
Randolph	Randolph Southern	11,810	7,348,191	0.2%
Randolph	Randolph Eastern	115,246	11,738,999	1.0%
Ripley	Batesville	1,189	23,771,303	0.0%
Ripley	Jac-Cen-Del	198	9,463,184	0.0%
Ripley	Milan	74	13,947,224	0.0%
Ripley	South Ripley	1,895	12,970,033	0.0%
Ripley	Sunman-Dearborn	8,811	51,561,412	0.0%
Rush	Charles A. Beard Memorial	69,087	15,606,154	0.4%
Rush	Rush County	156,506	26,633,326	0.6%
Scott	Scott County District No. 2	122,830	45,542,926	0.3%
Scott	Scott County District No. 1	107,809	15,420,881	0.7%
Shelby	Decatur County	116	18,877,423	0.0%
Shelby	Northwestern Consolidated	88	12,899,897	0.0%
Shelby	Shelby Eastern	2,731	16,051,587	0.0%
Shelby	Shelbyville Central	185,534	62,727,583	0.3%
Shelby	Southwestern Consolidated	12,140	7,187,988	0.2%
Spencer	North Spencer	21,454	25,096,368	0.1%
Spencer	South Spencer	46,041	16,710,901	0.3%
St. Joseph	John Glenn	12,853	19,447,767	0.1%
St. Joseph	Union-North United	514	19,257,062	0.0%
St. Joseph	Mishawaka City	157,723	81,609,382	0.2%
St. Joseph	New Prairie United	37,810	36,249,336	0.1%
St. Joseph	Penn-Harris-Madison	419,481	127,068,433	0.3%
St. Joseph	South Bend	1,993,997	294,529,450	0.7%
Starke	Culver	1,558	13,968,405	0.0%
Starke	Knox	33,736	20,621,282	0.2%
Starke	North Judson-San Pierre	26,043	16,038,924	0.2%
Starke	Oregon-Davis	469	9,417,287	0.0%
Steuben	Fremont	65	22,558,365	0.0%
Steuben	Hamilton Community	40	7,638,484	0.0%
Steuben	M.S.D. Steuben County	1,299	36,404,489	0.0%
Steuben	Prairie Heights	90	18,038,203	0.0%
Steuben	Dekalb County Central United	89,465	51,083,350	0.2%
Sullivan	Northeast	65,234	18,246,424	0.4%
Sullivan	Southwest	169,947	27,139,923	0.6%
Switzerland	Switzerland County	11,841	14,874,244	0.1%
Tippecanoe	Lafayette	578,916	113,968,981	0.5%
Tippecanoe	Tippecanoe	118,392	129,930,439	0.1%
Tippecanoe	West Lafayette	50,044	37,472,412	0.1%
Tippecanoe	Benton Community	80,089	34,056,724	0.2%
Tipton	Tipton	88,509	18,566,006	0.5%
Tipton	Tri-Central Community Schools	16,284	9,738,968	0.2%
Union	Union County/Clg Corner Joint	103,651	19,513,432	0.5%
Vanderburgh	Evansville-Vanderburgh	1,180,807	315,697,256	0.4%
Vermillion	North Vermillion	5,159	9,168,638	0.1%
Vermillion	South Vermillion	146,734	25,138,290	0.6%
Vigo	Vigo County	1,302,461	162,948,577	0.8%
Wabash	M.S.D. Wabash County	16,871	34,445,865	0.0%
Wabash	Wabash City	12,750	15,990,745	0.1%
Wabash	Manchester	19,248	17,926,908	0.1%
Warren	M.S.D. of Warren County	5,335	15,705,364	0.0%
Warren	Benton Community	80,089	34,056,724	0.2%
Warren	Covington	33,491	11,978,052	0.3
Warrick	Warrick County	245,595	108,438,328	0.2%
Washington	East Washington	5,526	25,348,895	0.0%
Washington	West Washington	11,418	12,006,054	0.1%
Washington	Salem	104,836	20,295,788	0.5%
Wayne	Nettle Creek	54,256	12,975,412	0.4%
Wayne	Northeastern Wayne	17,555	10,802,184	0.2%
Wayne	Western Wayne	47,180	11,824,276	0.4%
Wayne	Richmond	344,503	70,888,558	0.5%
Wayne	Centerville-Abington	124,290	20,896,074	0.6%
Wells	Northern Wells	1,169	29,998,841	0.0%
Wells	Southern Wells	0	8,821,857	0.0%
Wells	M.S.D. Bluffton-Harrison	1,932	15,083,495	0.0%
White	Frontier	87	9,833,796	0.0%
White	Tri County	6,840	33,903,410	0.0%
White	North White	14,818	16,590,441	0.1%
White	Pioneer Regional	16,659	12,642,929	0.1%
White	Twin Lakes	41,086	27,840,973	0.1%
Whitley	Smith-Green	2,082	12,814,277	0.0%
Whitley	Whitko	18,592	26,236,206	0.1%
Whitley	Whitley County Consolidated	23,459	40,064,467	0.1%

TOTALS		71,313,565	14,339,032,259	0.5%