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Key Terms and Sources

ACT Score
The average composite ACT score for students in the district who took the exam. Score ranges:

Above average: 25–36
Average: 17–24
Below average: 1–16

Iowa students are not required to take the ACT. Data is available here, under Student Performance > ACT Data > 5-Year Trends.

Chronic Absenteeism
A student is considered chronically absent if they miss 10% or more school days for any reason (excused or unexcused). The district-wide percentage is reported. Data is available here, under Student Behavior > Chronic Absenteeism.

ELA (English Language Arts)

Iowa Core English Language Arts (ELA) Standards guide instruction in reading, writing, speaking, listening, and language. Aligned with Common Core, these standards set grade-level expectations. More details are available here, under Iowa Academic Standards for ELA and Literacy.

Enrollment
Certified Enrollment is an annual count of resident students used in Iowa’s school finance formula. Taken every October 1, it includes grade-level enrollment, including preschool. Data is available here, under Student Enrollment > PreK-12 Enrollments by Grade, Race, and Gender > Public District.

Expenditures

Total school district spending, including all sources (federal, state, and local) as reported by the Iowa Department of Management. Some categories are combined and grouped. Data is available here, under Budget Search > Search by School District > Budget Year > Lines 24-36.

Graduation Rate
The percentage of district students who graduate high school within four years. Data is available here, under Combined Graduation Rates and Dropout Rates.

Inflation

The rate of price increases over time, measured using the Consumer Price Index (CPI) from the Federal Reserve Bank of Minneapolis. Data is available here.

Low Socioeconomic Status

The number and percentage of district students whose family income qualifies for free or reduced-price school meals, based on federal guidelines. Iowa uses this metric for funding and proficiency measures. Data is available here, under Free and Reduced-Price Lunch (FRL).

Open Enrollment In
The number of students from other districts who enroll in the district through Iowa’s Open Enrollment Program. Data is available here, under Certified Enrollment by District.

Open Enrollment Out
The number of district students who transfer to other districts through Iowa’s Open Enrollment Program. Data is available here, under Certified Enrollment by District.

Per Pupil Expenditures

Total district spending divided by student enrollment. Data is available here, under Additional Metrics > Per Pupil Expenditures.

Performance (ISASP Assessments)

Proficiency percentages for:

4th Grade: Math & ELA
5th & 10th Grade: Science
8th Grade: Math & ELA

Scores are based on the Iowa Statewide Assessment of Student Progress (ISASP), administered annually in spring to measure student achievement and growth per Iowa’s academic standards. Data is available here, under Student Performance > Assessments-Proficiency Rate, Proficiency by District.

Property Tax Revenue

The total property tax dollars collected by the district. Data is available here, under School Data > All School District Data and Reports > Tax Certification.

Reasonable Growth

A measure combining inflation and enrollment growth over time. Economists consider this a valid benchmark for assessing reasonable government growth.

Revenue Sources

The breakdown of revenue sources from local district taxpayers, state government appropriations, and the federal government. Data is available here, under Certified Annual Report (CAR) by District/AEA > Revenues > Revenue from Local, State and Federal Sources.

School District Debt

Total outstanding debt issued by the district, including general obligation bonds, revenue bonds, capital leases, and loans. Data is available here, under Outstanding Obligations Summary Report.

Special Education Enrollment

The number and percentage of district students with an Individualized Education Program (IEP). Federal law requires IEPs for students with qualifying disabilities. Data is available here, under Student Enrollment > Special Education (IEP) Enrollment.

Staff Retention

The percentage of teachers, administrators, and licensed staff who remain at the same school year-over-year. Data is available here, under Additional Metrics > Staff Retention.

Student-Teacher-Administrator Ratio

Administrators: Licensed professionals who primarily manage schools rather than directly interact with students.
Teachers: Licensed professionals who provide daily instruction to students.

Data is available here, under Additional Metrics > School District Financial Report Card > Licensed Administrators and Licensed Teachers.

Students Using ESA
The number of district residents using an Education Savings Account (ESA) to attend private school. ESA usage is attributed to a student’s home district, not the school they attend. Data is available here, under Certified Enrollment by District.

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About ITR Report Card

ITR Report Card is an extension of ITR Local, a joint project of Iowans for Tax Relief and ITR Foundation. We partner with School Boards for Academic Excellence to provide additional educational resources.

This website promotes transparency in Iowa's school districts by equipping school board members to improve academic outcomes, empowering parents to hold districts accountable, and helping taxpayers ensure responsible governance focused on student success and fiscal responsibility.

ITR believes that well-informed school board members who collaborate with parents and teachers can effectively address district challenges. As the largest users of local property tax dollars, Iowa school districts must prioritize academic excellence while managing funds responsibly. Every child deserves the opportunity to reach their highest potential.

Share these charts and tables with your community, and use them to start conversations with school board members and education stakeholders to ensure responsible budgeting and better student outcomes.

Email ITR Report Card

ITR Report Card
PO Box 39
Waukee, IA 50263

515-895-3725
www.itrreportcard.org