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 2^nd 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.

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.