Educate. Inspire. Empower.
Frequently Asked Questions
You have questions? We will try our best to answer! Have a question that is not addressed here? Just email us at districtoffice@siren.k12.wi.us and we will get it answered for you to the best of our ability.
Some questions that come to light in referendum seasons.....
What exactly is an operational referendum?
All Wisconsin schools are subject to a revenue limit which is determined by the state. A school operational referendum is a public vote held by a school district to seek approval from local taxpayers for additional funding to exceed that revenue limit with the funds being used for operational expenses. This is not for expansion or significant upgrades to facilities. Recent research percentages show 40% of Wisconsin School Districts ended their year with budget deficits.
What causes schools to go to referendums?
Since 1994, Wisconsin school districts have been primarily funded by a combination of state aid and local property taxes. Each school district in Wisconsin has a revenue limit created by the state budget. In most cases across the state, the revenue limits have not kept pace with inflation. Most districts in the state have used operating referendums to meet their budget challenges. The majority, 82%, of Wisconsin school districts have proposed operating referendums. Since 2018, 83% of those operating referendums have passed.
Why does the Siren School District find it necessary to go for an operational referendum?
The operational referendum is necessary to bridge the gap between limited state funding and rising operational costs. Approval would allow the District to maintain our educational programs, address facility maintenance needs, strengthen its financial position, and reduce reliance on short-term borrowing.
Is there a current referendum that is expiring?
Yes, that's right. The District has been operating under a temporary referendum approved in 2023 that provided additional funding for three years. That funding ends at the conclusion of the 2025-2026 school year and will no longer be available going forward.
What financial needs does the Siren School District have?
To continue offering quality programs, keep facilities safe and well-maintained, and improve long-term financial stability, the District needs $1.8 million per year for the next three years.
How was the determination made in regards to the District's financial needs?
The District’s financial needs were identified through careful planning and review by District administration and the School Board. We have been meeting on a regular basis discussing and reviewing; current financials, expenditures, long term financial projections, enrollment trends, staffing ratios, areas to scale back, costs to maintain educational programming, spending trends and spending cuts, alongside the needs of our buildings and grounds maintenance needs to name a few. These meetings are ongoing with sessions open to the public.
What is the current financial health of the District?
The District is currently in a financially challenged position due to a combination of rising costs and limited revenue growth. State school aid is determined by three primary factors: student enrollment (membership), property values, and district spending. Based on current projections, the District is expected to receive less state aid in the 2026-2027 school year, largely because the State has not increased overall equalization aid allocations.
While our student enrollment is projected to increase slightly next year, our property values are above the state average, this creates an unintended disadvantage. Districts with higher property values are considered "high property" districts under the State aid formula, which results in reduced State aid eligibility.
At the same time, the District's spending (shared costs) is projected to increase by less than half of the State average, reflecting ongoing efforts to manage costs responsibly and limit spending growth. In summary, State aid remains flat while the cost of educating students continues to rise. Although the District is currently able to meet its financial obligations, our financial condition requires close monitoring and proactive planning to ensure long-term stability.
What happened to the District's $2 million loan?
The $2 million loan was a State Trust Fund loan used to pay off the District's short-term borrowing. This loan did not fund new programs or projects. Instead, it allowed the District to replace short-term debt with a longer-term, lower-interest loan, improving cash flow and financial stability.
In working with our financial consultant, we have learned that other Districts who have gone through this loan process have seen an improvement in the financial state of the school budget. It is a bridge to repair the gap of the financial deficit. There is still a need to continue to reduce expenses and/or increase revenue throughout the duration of the loan. In terms of the budget repair timeline, it depends upon the State financial allocations to school districts, potential inflation, and Federal government allocations as well. Something to note, in terms of State funding, Districts do not know their actual revenue numbers until the aid certification on October 15th.
Can you explain what a fund balance is? What is the current status of the Siren School fund balance? Why is it so low?
A fund balance is the amount of cash and assets a district has. Fund balance shows whether there are more assets than liabilities at the end of a fiscal year (usually reported as of June 30). It includes money that hasn’t been spent yet — like cash, taxes receivable, and other revenue that has been collected or is owed to the district Wisconsin law does not mandate a specific fund balance level; this is decided locally.
Fund balance is an accounting figure and not the same as cash on hand — it includes receivables like property taxes that have been levied but not yet collected.
Boards use fund balance policies as a financial management tool to stabilize budgets and plan for future needs.
Prior to this operational referendum, the district was often asked by tax payers to use fund balance for expenditure needs rather than ask the community for referendum money. That’s exactly what the district has done. Currently, that is why there is a minimal amount of fund balance within the district budget.
What is Siren School District's current mill rate?
The current mill rate is 5.83.
Why does the Siren School District need to enter into short-term borrowing?
Short term borrowing is a temporary loan a school district uses to cover expenses until expected revenue arrives. Districts may need it because taxes and state aid don’t come in evenly throughout the year, but bills like payroll must be paid regularly. Short term borrowing has added costs for interest and issuance fees.
What if the referendum doesn't pass, what happens then?
The school can ask one more question of the taxpayers in the November 2026 election.
Will taxpayers be exempt from paying taxes any longer if the school dissolves or consolidates?
No, they will not. They will still pay taxes and it could be higher or lower than what the school is currently asking. This all depends on where the students attend school and what the current taxes and debt are at the new school district. We know for certain that there will be longer transportation routes for students to attend classes outside of Siren.
What are the plans for the referendum funds?
Referendum funds would be used for; Art programming, School Psychologist services, expansion of High School course offerings, mental health programming for students, academic intervention programs for students, maintaining facilities for necessary and preventative maintenance on buildings and grounds.
Why does the number of students sometimes look different depending on the source?
There is no single way to count students, because student counts are used for different purposes. In school finance, several measures are commonly used:
Headcount
This is the simplest number — the total number of individual students enrolled in the district at a given time.
Adjusted Headcount
This adjusts the headcount to reflect factors such as part-time enrollment or students receiving instruction in multiple settings. It helps ensure students are counted fairly for funding purposes.
Full-Time Equivalent (FTE)
FTE represents how much instructional time students receive compared to a full-time student. For example, two half-time students equal one FTE. This is the measure most often used in school finance.
Why does the count seem to be a “snapshot”?
For state funding purposes, student counts are based on enrollment on specific dates, known as the Third Friday Count and Second Friday Count. These snapshot dates are set by the state and are used consistently across all districts to calculate funding. Because students can move in or out during the school year, the daily enrollment may change, but state funding is tied to those fixed snapshot dates rather than year-round totals.
For Siren, our 2nd Friday in January 2026 count that will be used for funding purposes is 398. For the actual headcount, meaning students in the building, and isn’t used for funding the number is 321.
Bottom line
Different student counts answer different questions:
- Headcount shows how many students we serve
- Adjusted headcount and FTE show how funding is calculated
- Third Friday counts determine the enrollment used for state aid calculations
This is why enrollment numbers may vary depending on the report or the timing of when we are asked.
What is the District doing to improve its financial position outside of the referendum?
The District has already implemented staffing reductions and will continue to carefully monitor staffing levels moving forward. We remain committed to maintaining those reductions and reviewing operating costs to identify additional efficiencies where appropriate.
In addition, the District’s State Trust Fund loan is currently being paid off. Once fully repaid, this obligation will no longer impact the annual budget.
We will also continue to responsibly build our fund balance to strengthen the District’s long-term financial stability.
Finally, as long-serving teachers retire through natural attrition, overall salary costs will gradually decrease over time. This natural turnover helps manage expenses while maintaining educational programming.
Dissolution of a School District
We have been hearing a number of different interpretations in the community regarding what dissolution would look like for our school district. To be clear, this is not a direction we want to pursue in any way. However, because the topic continues to be raised—sometimes with inaccurate information—we want to provide clarity.
The resource below is the official and most reliable source of information on how dissolution would be handled, should it ever be considered. The Wisconsin Department of Public Instruction (DPI) is the authoritative source on this matter, and information outside of this source should not be relied upon as definitive.
https://dpi.wi.gov/sfs/support/reorganization/dissolution
Overview
School district dissolution is addressed via Wis. stats. 117.10. Review information and details regarding the recent proposed Palmyra-Eagle dissolution.
Click the appropriate link below for specific information.
Initiation of Procedures
School Board Action
Advisory Referendum
Board Review
Effect of New Building Construction
Appeal to Circuit Court
What the Statutes Say with Regard to Notification
Initiation of Procedures - Wis. Stats. 117.10(1)
The dissolution of a school district may be initiated by the adoption of a resolution by the affected school board stating it will consider dissolving the school district. The school district clerk of the school board adopting the resolution shall send a certified copy of the resolution to the Secretary of the School District Boundary Appeal Board (SDBAB).
School Board Action - Wis. Stats. 117.10(2)
In the July following the adoption of the resolution to consider dissolution, the school board may order the school district dissolved by adopting a resolution ordering the dissolution. Failure of a school board to adopt a resolution either ordering or denying the dissolution before August 1 constitutes a denial of the dissolution. If the order is approved by the SDBAB, the dissolution becomes effective the following July 1.
Advisory Referendum - Wis. Stats. 117.10(3)
If the school board determines that the school district shall dissolve, an advisory referendum on the dissolution shall be held if either of the following happens:
· At the time of adopting the resolution ordering the dissolution, the school board directs the holding of an advisory referendum; or
· before the second Tuesday of September a petition for an advisory referendum, signed by at least ten percent of the electors residing in the school district, is filed with the school district clerk.
View or print a referendum petition form. For the most up to date information on a petition for referendum contact the Wisconsin Elections Commission at (608) 266-8005.
If a referendum is required, it shall be held on the Tuesday after the first Monday in November following the receipt of the petition or adoption of the resolution.
Board Review - Wis. Stats. 117.10(4)|
After the second Tuesday in September following the adoption of the resolution to dissolve, or after the advisory referendum, if one is required, the School District Boundary Appeal Board (SDBAB) shall review the dissolution and before the following January 15 issue an order either affirming or denying the school board's dissolution order. If the SDBAB determines that the school district shall dissolve, it shall also assign the school district's territory, assets and liabilities (s. 66.0235(2c)(a), Wis. Stats.) to one or more other school districts.
If the SDBAB affirms the school board's dissolution, the SDBAB shall specify if the employees of the dissolving school district become employees of the newly created school district (s. 117.25(1)(d), Wis. Stats.) or if s. 117.25(2)(b), Wis. Stats., applies whereby any employee laid off as a result of reorganization has priority over other persons, except for those employees of the school district to which the territory is to be attached, for a period of three years after the effective date of reorganization for new or vacant positions for which he or she is qualified.
Effect of New Building Construction - Wis. Stats. 117.10(5)
A school district may not dissolve under these procedures if it has constructed a new school building within the preceding three years for which it still has outstanding debt, unless the school district to which the building is assigned agrees, by vote of its school board, to accept both the building and the debt or, prior to the effective date of the dissolution, the building is sold and the debt is paid.
Appeal to Circuit Court - Wis. Stats. 117.14
Any person aggrieved by an order of the School District Boundary Appeal Board or Appeal Panel may appeal the order to a circuit court within 30 days after copies of the order are filed with the secretary of the board under s. 117.17(2), Wis. Stats. To begin the appeal, the aggrieved person must serve written notice, specifically stating the grounds for the appeal, upon the Secretary of the SDBAB and file the notice with the clerk of circuit court of any county in which any territory of any affected school district is located.
What the Statutes Say with Regard to Notification
· The school district clerk of a district adopting a resolution to consider dissolution must send a certified copy of the resolution to the Secretary of the SDBAB (Wis. Stats. 117.10(1)).
· The school district clerk of a district adopting a resolution either ordering or denying the dissolution must send a certified copy of the resolution to the Secretary of the SDBAB (Wis. Stats. 117.10(2)).
· If an advisory referendum is directed or a petition requesting an advisory referendum is filed, the school district clerk shall immediately notify the Secretary of the SDBAB and the clerk of each city, village, or town, any part of which is contained within the school district (Wis. Stats. 117.10(3)(b)).
· The clerk of the school district shall file a certified statement prepared by the school district board of canvassers of the results of the referendum with the Secretary of the SDBAB (Wis. Stats. 117.20(2)).
For questions about this information, contact Kathy Fry (608) 224-5343, dpifin@dpi.wi.gov (608) 267-9114
Thank you for reaching out and allowing us some time to pull together all the numbers you requested.
We had a constituant See the answers below in bold
Now, I'm going to ask about the $2 million that was just borrowed, because my wife asked last night and didn't get an answer. So, the administration and board voted to borrow this money to pay for school debt.
From the packet and website:
What happened to the District's $2 million loan?
The $2 million loan was a State Trust Fund loan used to pay off the District's short-term borrowing. This loan did not fund new programs or projects. Instead, it allowed the District to replace short-term debt with a longer-term, lower-interest loan, improving cash flow and financial stability.
In working with our financial consultant, we have learned that other Districts who have gone through this loan process have seen an improvement in the financial state of the school budget. It is a bridge to repair the gap of the financial deficit. There is still a need to continue to reduce expenses and/or increase revenue throughout the duration of the loan. In terms of the budget repair timeline, it depends upon the State financial allocations to school districts, potential inflation, and Federal government allocations as well. Something to note, in terms of State funding, Districts do not know their actual revenue numbers until the aid certification on October 15th.
How long are the terms? What is the interest the rate? 10-year loan at 6.00% interest
How much does this cost the taxpayer on a $100,000 house? This loan does not come off the tax base; it is a payment within our budget. It is a State Trust Fund Loan.
Now, the last years referendums.
1. Playground.
How much was spent? Beginning balance $600,000.00
Over budget/under budget? Disbursements $523,185.32 Ending balance $78,814.68 Under at this juncture
Did the money not spent go to payback the referendum? At this time the remaining money is being held to see how the water drains in the spring. If all is well with drainage we will be putting the money back to the loan.
How much does the taxpayer pay on this loan on a $100, 000 house? This loan does not come off the tax base; it is a payment within our budget. It is a loan with community bank. 20 years at 5.25% interest rate.
2. Roof repair.
How much was spent? $398,824.00
Over budget/under budget? Signed proposal was $398,824.00 Currently on budget.
Did the money not spent go to payback the referendum? Even
How much does the taxpayer pay on this referendum on a $100, 000 house? $20.00 per year
3. Boilers.
They haven't been installed, WHY not? Due to delays in purchase order processing, as well as vendor backorder issues, the boilers were acquired later than originally planned. Initial discussions included a winter installation; however, after reviewing all aspects of the project, it was mutually agreed that this timeline was not optimal. As part of the revised plan, the company has agreed to maintain operation of the existing boilers at no cost to the District, up to $10,000. Installation of the new boilers is now scheduled for spring or early summer.
Is this referendum money sitting in an account? The loan is through Shell Lake State Bank, therefore that is where the money is currently sitting.
FYI: The roof and the boilers are in the same referendum.
How were the COVID funds spent?
We would like to clarify that the originally state fiscal years were incorrect. The correct years are fixed below as 2021/2022 and 2022/2023. Our Director of Finance has reviewed this information and takes responsibility for the reporting error, and we apologize for any confusion this may have caused.
ESSER I – $96,207.00---2021/2022, 2022/2023
Sanitizing equipment and supplies
PPE general
PPE for band
Scanner Equipment and id badges for lunch room
Thermal Stations
Thermal Scanners
GEER – $64,493.00---2020/2021, 2021/2022
Chromebooks and Cases
Hot spots for internet
Web cams for remote learning
Remote learning curriculum
ESSER II – $389,523.00---2022/2023, 2023/2024
Uni-vent replacements-$357,915.00
Staff Stipends and other allowable expenses-$31,608
ESSER III – $875,573.00---2022/2023, 2023/2024
Elem Curriculum
MS Curriculum
HS Curriculum
Maintenance salaries and benefits
Teacher salary and benefits (1 teacher per grade level in elementary)
A Community member has stated that we are missing $150,000 from our Budget. Is this true?
No, that is not true. If money were missing from our budget, our auditor and the Department of Public Instruction (DPI) would have reported this to the Board right away.
The money is part of a normal end-of-year step to make sure everything adds up correctly. It shows the difference between what we planned to spend and what we actually spent.
School finance is just black and white right?
No, that is just not true. School finance is very complex and has many moving parts.
Money comes in at different times, and some costs are planned while others change during the year. There are also rules about how and when money is recorded and how it is recorded. Because of this, numbers can shift as we make sure everything is accurate.
In the end, all funds are carefully tracked and checked, but the process to get there is not always simple.
Why keeping our Local School Matters!!
Why is the school important to our community?
Our school is the heart of the community. It brings people together for events, activities, and learning, and it's a major source of local pride and identity.
How does a school affect property values?
Communities with local schools are more attractive to families. When a school closes, buyer interest often drops, which can lower home values and make homes harder to sell.
Does the school help the local economy?
Yes. Schools support local jobs and local businesses. Families, staff, and visitors spend money in town, and school events bring people into the community.
What happens to students if the school closes?
Students usually face longer bus rides, less time at home, and a larger, less personal school environment. Local schools often provide stronger relationships and support.
Aren't bigger schools more efficient?
Sometimes, but bigger is not always better. Smaller schools often offer more personal attention, stronger connections, and a greater sense of belonging.
What happens to the building if it closes?
Closed schools often sit vacant, cost money to maintain, and are difficult to repurpose-especially in small towns.
How does closure affect the town's future?
Families are less likely to move to a town without a school. Over time, this can lead to fewer young families and slower community growth.
Can a school be reopened later?
In most cases, no. Once a school is closed, reopening it is extremely difficult and expensive.
Bottom line: A school is more than a building-it's a community anchor, an economic driver, and a sign of investment in the town's future. Short-term savings from closure can lead to long-term community costs.