Business Services - Waunakee Community School District

Welcome to the Business Services Department!

On behalf of our students and staff, it is a pleasure to welcome you to the Waunakee Community School District's Business Services website. The Business Office is responsible for school district budgeting and finance, transportation, food services, purchasing, accounts payable, accounts receivable, open enrollment, and other auxiliary services.

It is our goal of the Business Services office to provide the most efficient and technologically advanced services as possible to support the educational objectives of the Waunakee Community School District.

Please feel free to contact us if we can be of service to you.

Sincerely,

Allie Newton
Director of Business Services
Phone: (608) 849-2000

About the Business Services Department

Annual Meeting Reports

2025 Annual Meeting Agenda

Monday, August 25, 2025

7:00 PM

Waunakee Community School District 905 Bethel Circle

Waunakee, WI 53597

Members of the public may attend Board of Education meetings in-person. Members of the public who choose to access the meeting via live stream video may do so at:

https://www.youtube.com/channel/UClgebJT-i0GbAiYqrkpaBmA

Public comments will be limited to 3 minutes. The Board will allow 30 minutes for public comments.

Public comments may be sent to Rebecca McDonough at district_administrator@waunakee.k12.wi.us up to one hour before the start of the Board meeting. All comments will be reviewed by the Board members. Emailed comments will be reviewed by the board but not read out loud. Emailed comments sent during any part of the board meeting (Board Development, Closed session, Open session) will be forwarded to the board but may not be reviewed by the board until after the board adjourns. Comments must include the commentator's name, address, and must identify their connection to the District (if any) and any group they are representing in order to be considered by the Board.

If you would like to address the Board in-person during the public comments section of the meeting, you will be asked to check in with District personnel when you arrive so that you can be recognized and address the Board when your name is called.

A recording of the meeting will be posted on the District webpage within 24 hours of the meeting time.

AGENDA

Elect Chairperson to Conduct Budget Hearing and the Annual Meeting

Attached please find the annual meeting presentation that will be used to present the budget hearing information followed by the annual meeting resolutions.
Reading of the Official Notice of the Budget Hearing and the Annual Meeting -Carlena Eaton- School District Clerk
Budget Summary - Director of Business Services
Review of Minutes of the 2024 Annual Meeting
Receive and Accept Treasurer's Report - Mark Hetzel, School District Treasurer
Resolution A - Authorize the School Board to Charge Student Fees
Resolution B - Salaries and Expenses for School Board Officers
Resolution C - School Lunch Program Authorization
Resolution D – Authorize the School Board to Engage Legal Counsel if Needed
Resolution E - Set Date and Hour for 2026 Annual Meeting or Authorize School Board to Set Date and Hour
Resolution F - Transportation
Resolution G - Adoption of Tax Levy
Persons Attending Meeting May Request Information on Any Topic Relative to

Current Policies and Proceedings of the Schools.

“Any person who has a qualifying disability as defined by the Americans with Disabilities Act who requires assistance with access or materials should contact the Waunakee Community School District Office at 849-2000, 905 Bethel Circle Drive Waunakee, WI 53597, at least twenty-four hours prior to the commencement of the meeting so that necessary arrangements can be made to accommodate the request.”
Adjournment

2025 Annual Meeting Presentation

Printable version of the 2025–26 Annual Meeting presentation (PDF)

H1: 2025 Annual Meeting & Budget Hearing

H2: Meeting Details

Date: Monday, August 25, 2025
Time: 7:00 PM
Location: Board of Education Room, 905 Bethel Circle, Waunakee, WI 53597

H2: Purpose of the Annual Meeting

The annual meeting of a common school district is held pursuant to Wisconsin statutes and covers required annual business items (including budget/tax levy actions and other annual approvals).

H2: Election of a Chairperson

The budget hearing and annual meeting are to be chaired by an elector selected from those present.

H2: Official Notice of the Hearing and Meeting

The Board Clerk, Carly Eaton, will read the required notices as published in the district’s official newspaper.
Required notices: (add link under Annual Meeting Reports tab)

H2: Budget Summary

Director of Business Services, Allie Newton, will review the budget and financial data.
Budget publication: (add link under Annual Meeting Reports tab)

H2: Budget Timeline

3rd draft of the budget approved by the School Board on July 14, 2025.
- This draft was based on the Governor’s approval of the 2025–27 State Budget.
- Included a tax levy of $49 million, an equalized property value increase of 5.0%, and an estimated tax rate of $9.35.
- This is the version published in the Waunakee Tribune for the budget hearing/annual meeting.
On October 30, the School Board will approve the budget and tax levy using final budget data instead of estimated data.

H2: 2025–27 State Budget Highlights

H3: Revenue Cap

The state revenue cap formula was increased by $325 per student for 2025–26.
The student categorical aid remains the same at $742.
The November 2024 operational referendum allowed the 2025–26 revenue limit to increase by up to:
- $8.1 million (recurring)
- $500,000 (recurring) for classified staff pay
- $1.05 million (non-recurring) for competitive wages
The revenue cap is estimated to increase by $3,309,341 and non-revenue cap revenues are estimated to increase by $445,582 (primarily open enrollment).
An operational referendum to exceed the revenue limit was approved by the community at $9.65 million for 2025–26 and $11.2 million for 2026–27.

H3: State General Aid

Waunakee is estimated to receive a $1,042,818 decrease in state general aid for 2025–26.
The 2025–27 state budget included a $0 increase in the state equalization aid formula.
Under the state revenue cap formula, changes in state general aid are offset by changes in the Fund 10 local property tax levy.

H3: Special Education Aid

State special education aid increased to 42% in 2025–26 and 45% in 2026–27.
Waunakee is budgeting a 40% increase for 2025–26.
Waunakee is estimated to receive an $825,000 increase in state special education aid for 2025–26.
Changes in state special education aid are offset by changes in the local transfer from the general fund (Fund 10) to the special education fund (Fund 27).

H2: Enrollment

Budget developed with an estimated increase of 18 students (total enrollment estimated at 4,429).
4,429 students compared to 4,411 students from September 2024.
Current enrollment data is 4,382.

H2: Expenditures (General Fund)

6% increase over 2024–25 (budgeted).
5.4 FTE increase in staff.
2025–26 salaries/wages approved with a 2.95% CPI increase plus compensation system increases; first phase of classified staff average pay increases implemented from the November 2024 referendum.
Contingency fund included: $200,000 (previously $100,000; first increase in 25+ years).

H3: General Fund Expenditures (Actual/Budgeted)

Copy/paste into a table in Finalsite:

School Year | Amount
2018–19 | $49,647,730
2019–20 | $51,207,365
2020–21 | $52,814,759
2021–22 | $55,312,385
2022–23 | $60,298,881
2023–24 | $63,124,805
2024–25 | $67,708,385
2025–26 (budgeted) | $71,463,308

H2: Revenue (General Fund)

State aid decreases $1,042,818 (4%).
Local taxes increase $4,133,367 (11%).
Total increase of $3,754,923 (5.25% over 2024–25 budget).

H2: Tax Levy and Tax Rate

H3: Equalized Tax Rate

2024–25 equalized property values: $5,036,421,267
2024–25 tax rate: $8.90 per $1,000 of equalized value
2025–26 estimated equalized property values: $5,288,242,330
2025–26 estimated tax rate: $9.35 per $1,000 of equalized value

H3: 2025–26 Tax Levy Notes

The School Board will be evaluating options to reduce the tax levy prior to October 30.
Debt service tax levy: $10,940,424. The debt service levy includes $0 identified as a debt service defeasance (pre-paying existing debt). A refinancing could occur in 2025–26 to lower the overall tax levy.

H3: Equalized Value (in Billions)

School Year | Equalized Value
2018–19 | $2.8B
2019–20 | $3.1B
2020–21 | $3.2B
2021–22 | $3.4B
2022–23 | $3.9B
2023–24 | $4.6B
2024–25 | $5.0B
2025–26 | $5.2B

H3: Equalized Value Certification

The 2025–26 tax levy is estimated based on a 5% increase in the equalized property value in the District.
The State of Wisconsin certifies the equalized property value on October 1, 2025.
Based on August 15 property value information from the Department of Revenue, equalized value is estimated to increase by 9.3%, including at least 2.66% new construction.

H2: Next Steps with the 2025–26 Budget

School Board must modify the budget based on September enrollment count (September 19, 2025).
Budget changes since July 2025 (cash flow borrowing, open enrollment, 4K, transportation, utilities, building budgets, summer school, grants, personnel costs, etc.).
Final district property values and final district revenue cap amount.
Final district state aid/property tax amount and final district tax rate.
All changes will be completed by November 1, 2025 (last possible date to approve the budget and tax levy).
Special board meeting scheduled for October 30 to approve the 2025–26 budget and tax levy.

H2: Budget and Financial Reviews

The budget/financial status of the district is reviewed by multiple internal and external groups, including:

School Board Treasurer – Mark Hetzel
School Board Budget Committee (3 members)
School Board (7 members)
Department of Public Instruction
External School Board Auditor (Wipfli)
External private businesses (Moody’s and Standard & Poor’s rating)
Any citizen who wishes to review information

H3: Bond Rating

In February 2025, the district received a stable rating of AA- from Standard & Poor’s Global Ratings.
Bond rating information: (add link under Financial Transparency tab)

H2: What did the Community Approve for the November 5, 2024 Election?

H2: Long-Term Financial Planning

Expiration of non-recurring operational referendum: $2.1 million after the 2026–27 school year
School Board goal: maintain competitive compensation for staff.
Disconnect between state resources and operational costs:
- $325 per student equates to ~2.7% revenue increase.
- Major expenditures (CPI salary increases, compensation systems, transportation, utilities, benefits, etc.) are increasing above 2.7%.
- Aligning revenues and expenses may require expenditure reductions or operational referendums.
Address declining Fund 10 fund balance percentage.

H2: Budget Detail and Questions

We will be happy to answer any questions you may have.
Detailed budget information: (add link under Budget Planning tab)

H2: 2024 Minutes

Please review the minutes of last year’s meeting.
Last year’s minutes: (add link under Annual Meeting Reports tab)

H2: Treasurer’s Report

Board Treasurer, Mark Hetzel, will review this report.
Action should be taken to accept the report.

H2: Resolutions

All need a motion and a second.
Please state your name for the minutes of the meeting.

H3: Board Salaries (Present Salaries)

President, Clerk, and Treasurer receive $6,972 per year for all regular and special meetings, and committee meetings.
All other Board Members receive $6,297 per year for all regular and special meetings, and committee meetings.
Reimbursement for expenses.
In 2023, Board salaries increased by the approved CPI increase and provided Board Members access to the District Wellness Clinic.

H3: School Lunch Program

The Board needs authorization to conduct a food service program.

H3: Legal Counsel

Periodically it is necessary for the Board to seek legal advice and counsel. Your approval is necessary.

H3: Annual Meeting Date

Administrative request to keep the 2026 Annual Meeting at the end of August for cash flow borrowing purposes.

H3: Transportation

The Board needs your approval to contract for bus service and/or operate its own buses.

H3: Tax Levy Recommendation

The Board recommends a total levy of $49,463,681, of which:
- $37,516,957 is for the general fund
- $10,940,424 is for debt service
- $1,006,300 is for community service

H2: Questions and Information

Please feel free to ask for information or answers of any Board member or administrator.

Thank you for coming this evening.

2025 Annual Meeting Hearing Notice

Notice for Annual District Meeting
(Section 120.08(1))
Notice is hereby given to qualified electors of the Waunakee Community School District, that the annual meeting of said district for the transaction of business, will be held at the District Office, 905 Bethel Circle, Waunakee, WI 53597, on the 25 day of August, 2025, at 7 o’clock.
Carlena Eaton, District Clerk

2025 Annual Meeting Budget Publication

Budget Publication

Waunakee Community School District
All Information described below is available in this linked document👉2025–2026 Budget Summary

This budget summary is published in accordance with Wisconsin Statute §65.90 and includes the required minimum detail. The detailed budget may be examined at the District Office. A public hearing on the budget will be held as noticed.

General Fund (Fund 10)

Fund Balance

Beginning Fund Balance

2023–24 Audited: $8,022,096.97
2024–25 Unaudited: $7,481,180.57
2025–26 Budget: $6,403,518.88

Ending Fund Balance

2023–24 Audited: $7,481,180.57
2024–25 Unaudited: $6,403,518.88
2025–26 Budget: $6,403,518.88

Revenues and Other Financing Sources

Transfers In: $0.00
Local Sources: $39,109,245.00
Inter-district Payments: $3,128,631.00
Intermediate Sources: $0.00
State Sources: $28,188,282.00
Federal Sources: $707,267.00
All Other Sources: $329,883.00

Total Revenues: $71,463,308.00

Expenditures and Other Financing Uses

Instruction: $34,937,009.00
Support Services: $27,430,340.00
Non-Program Transactions: $9,095,959.00

Total Expenditures: $71,463,308.00

Special Projects Fund (Fund 20)

Beginning Fund Balance

2025–26 Budget: $1,361,046.79

Ending Fund Balance

2025–26 Budget: $1,265,195.79

Revenues: $14,231,887.00
Expenditures: $14,327,738.00

Debt Service Fund (Fund 30)

Beginning Fund Balance

2025–26 Budget: $7,107,230.05

Ending Fund Balance

2025–26 Budget: $5,540,270.05

Revenues: $11,777,159.00
Expenditures: $13,344,119.00

Capital Projects Fund (Fund 40)

Beginning Fund Balance

2025–26 Budget: $44,632,923.12

Ending Fund Balance

2025–26 Budget: ($5,328,811.88)

Revenues: $1,500,000.00
Expenditures: $51,461,735.00

Food Service Fund (Fund 50)

Beginning Fund Balance

2025–26 Budget: $24,141.80

Ending Fund Balance

2025–26 Budget: $30,507.80

Revenues: $2,791,696.00
Expenditures: $2,785,330.00

Community Service Fund (Fund 80)

Beginning Fund Balance

2025–26 Budget: $96,075.79

Ending Fund Balance

2025–26 Budget: $96,075.79

Revenues: $1,225,000.00
Expenditures: $1,225,000.00

Package and Cooperative Programs Fund (Fund 90)

Beginning Fund Balance

2025–26 Budget: $0.00

Ending Fund Balance

2025–26 Budget: $0.00

Revenues: $10,000.00
Expenditures: $10,000.00

All Funds Summary

Gross Total Expenditures – All Funds: $154,617,230.00
Interfund Transfers – All Funds: $7,554,300.00

Net Total Expenditures – All Funds: $147,062,930.00

Percentage change in net total expenditures from prior year: -3.31%

Proposed Property Tax Levy

General Fund Levy: $37,516,957.00
Referendum Debt Service Levy: $10,940,424.00
Community Service Fund Levy: $1,006,300.00

Total School Levy: $49,463,681.00

Percentage increase from prior year: 10.35%

Programs Impacting the Budget

The following new or discontinued programs have a financial impact on the proposed budget:

Total expenditures and other financing uses as reflected above

2025 Treasurer's Report

Treasurer’s Report

Waunakee Community School District
All Information described below is available in this linked document👉2025 Annual Meeting – August 25, 2025

The following information reflects the preliminary (unaudited) fund balances, revenues, and expenditures for the 2024–2025 fiscal year.

Summary of Funds

Fund 10 – General Fund
Beginning Fund Balance: $7,481,180.57
Revenues: $68,102,084.97
Expenses: $68,102,084.97
Ending Fund Balance: $7,481,180.57
Change in Fund Balance: $0.00

Fund 20 – Special Projects Funds
Beginning Fund Balance: $1,249,476.80
Revenues: $13,584,617.93
Expenses: $13,473,047.94
Ending Fund Balance: $1,361,046.79
Change in Fund Balance: $111,569.99

Fund 30 – Debt Service Funds
Beginning Fund Balance: $7,330,161.67
Revenues: $11,425,664.71
Expenses: $11,648,596.33
Ending Fund Balance: $7,107,230.05
Change in Fund Balance: -$222,931.62

Fund 40 – Capital Projects Funds
Beginning Fund Balance: $38,303,346.01
Revenues: $68,187,505.59
Expenses: $62,849,423.65
Ending Fund Balance: $43,641,427.95
Change in Fund Balance: $5,338,081.94

Fund 50 – Food Service Fund
Beginning Fund Balance: $0.00
Revenues: $2,822,232.48
Expenses: $2,822,232.48
Ending Fund Balance: $0.00
Change in Fund Balance: $0.00

Fund 73 – Employee Benefit Trust Fund
Beginning Fund Balance: $8,935,702.98
Revenues: $1,665,290.57
Expenses: $1,269,104.85
Ending Fund Balance: $9,331,888.70
Change in Fund Balance: $396,185.72

Fund 80 – Community Service Fund
Beginning Fund Balance: $79,384.13
Revenues: $941,144.88
Expenses: $934,961.15
Ending Fund Balance: $85,567.86
Change in Fund Balance: $6,183.73

Fund 90 – Package and Cooperative Programs
Beginning Fund Balance: $0.00
Revenues: $212,696.59
Expenses: $212,696.59
Ending Fund Balance: $0.00
Change in Fund Balance: $0.00

Total – All Funds

Beginning Fund Balance: $63,379,252.16
Revenues: $166,941,237.72
Expenses: $161,312,147.96
Ending Fund Balance: $69,008,341.92
Change in Fund Balance: $5,629,089.76

Additional Information

The above numbers are currently being audited by the District’s financial auditor, Wipfli.
The ending fund balance for Fund 10 (General Fund) represents approximately 10.5% of the 2025–26 General Fund expenditure budget.
The Fund 73 Employee Benefit Trust Fund is managed by American United Life and earns a 1.8% guaranteed rate of return through December 31, 2025.

2025 Annual Meeting Minutes

Minutes of Annual Meeting

The Board of Education
Waunakee Community School District

An Annual Meeting of the Board of Education of Waunakee Community School District was held Monday, August 25, 2025, beginning at 7:00 PM in the Waunakee Community School District, 905 Bethel Circle, Waunakee, WI 53597.

I. Elect Chairperson to Conduct Budget Hearing and the Annual Meeting
President Ensign called the meeting to order at 7:00pm.

Present: Eaton, Ensign, Heinrichs, Hetzel, Murray, Sonne

President Ensign read the purpose of the annual meeting and asked for nominations for the chairperson of the annual meeting.

A motion was made by Tim Schell, seconded by Mark Hetzel, to nominate Joan Ensign as chairperson for the budget hearing and annual meeting. Upon receiving no other nominations, Ensign was elected as chairperson of the 2025 Annual Meeting.

II. Reading of the Official Notice of the Budget Hearing and the Annual Meeting
School District Clerk, Carlena Eaton read the official notices and noted the publications dates in the Waunakee Tribune.
Carly read the Notice
III. Budget Summary - Director of Business Services
Allie Newton reviewed the budget summary and answered questions. Summers shared information regarding financial planning. The Tax Levy meeting will be on October 30, 2025.
If anyone in the community has any questions, please contact Steve or Allie.
IV. Review of Minutes of the 2024 Annual Meeting
The 2024 Annual meeting minutes were reviewed.
V. Receive and Accept Treasurer's Report
Mark Hetzel, School District Treasurer, reviewed the treasurer’s report.

VI. Resolution A - Authorize the School Board to Charge Student Fees
Be it resolved that the Board of Education of the Waunakee Community School District, Dane County, State of Wisconsin is hereby directed to charge student fees, and at such costs as shall be set by said school board.
Introduced by: Brian Grabarski
Seconded by: Tim Schell
Date: August 25, 2025
Motion Carried.

VII. Resolution B - Salaries and Expenses for School Board Officers
Be it resolved that the Board members of the Waunakee Community School District be paid a salary that is stipulated below, plus increased by the approved CPI increase amount for the 2025-2026 school year. Board members may also be reimbursed for expenses incurred on district business when traveling outside the district and may use the wellness clinic as outlined.
Salaries to be:
President, Clerk, Treasurer $7178.00 per year for regular/special/committee meetings
All other Board members $6483.00 per year for regular/special/committee meetings.
Introduced by: Tim Schell
Second by: Dean Kaminski
Date: August 25, 2025
Motion Carried

VIII. Resolution C - School Lunch Program Authorization
Be it resolved that the Board of Education of the Waunakee Community School District, Dane County, State of Wisconsin is hereby directed to furnish school lunches to any and all students of this district at such places and times, and at such costs as shall be set by said school board, and the school board is hereby authorized to pay any deficiency which may result from said lunch program (Section 120.10(16).
Introduced by: Dean Kaminski
Second by: Deanne Lensert
Date: August 25, 2025
Motion Carried

IX. Resolution D – Authorize the School Board to Engage Legal Counsel if Needed
Be it resolved that the Board of Education of the Waunakee Community School District be authorized to engage legal counsel to represent the district and provide legal advice to the district.
Introduced by: Shelia Weihert
Second by: Tim Schell
Date: August 25, 2025
Motion Carried.

X. Resolution E - Set Date and Hour for 2026 Annual Meeting or Authorize School Board to Set Date and Hour
Be it resolved that the Board of Education of the Waunakee Community School District be authorized to set the date and hour for the 2026 Annual Meeting within the guidelines established by Wisconsin Statues (Between the fourth Monday in July and the fourth Monday in October).
Introduced by: Anne Blackburn
Second by: Deanne Lensert
Date: August 25, 2025
Motion Carried

XI. Resolution F - Transportation
Be it resolved that the Board of Education of the Waunakee Community School District, Dane County, State of Wisconsin be authorized to purchase, operate and maintain transportation vehicles as well as contract for transportation services to provide transportation to students, including but not limited to students whose residence is located within two miles of the school the student attends, as per Board Policy
Introduced by: Deanne Lensert
Second by: Anne Blackburn
Date: August 25, 2025
Motion Carried

XII. Resolution G - Adoption of Tax Levy
Mr. Chairperson, I move that there be levied a school tax assessed against all taxable property within the Waunakee Community School District in the sum of $49,463.,681necessary to operate and maintain the District School System and to finance the recommended budget for the 2025-2026 school year.
Introduced by: Brian Grabarski
Second by: Tim Schell
Date: August 25, 2025
Motion Carried.

XIII. Persons Attending Meeting May Request Information on Any Topic Relative to Current Policies and Proceedings of the Schools. There were no comments for this meeting.

XIV. Adjournment
A motion was made by Mark Hetzel second by Dean Kaminski, to adjourn the meeting at 7:26PM. Motion carried unanimously.

Respectfully submitted by:

_____________________________
Clerk

_____________________________
Date

Archived Meeting Planning - These items are part of our archived reports and may not be fully accessible. If you need any help accessing this information, please contact the Business Office @ 608-849-2000

Annual Meeting 2024

Annual Meeting 2023

Annual Meeting 2022

Annual Meeting 2021

Annual Meeting 2020

Annual Meeting 2019

Annual Meeting 2018

Annual Meeting 2017

Annual Meeting 2016

Annual Meeting 2015

Annual Meeting 2014

Annual Meeting 2013

Annual Meeting 2012

Annual Meeting 2011

Annual Meeting 2010

Annual Meeting 2009

Approved District Budget

2025-2026 Budget Planning Process

2026-2027 Budget Planning Process

All Information described below is available in this linked document👉 2026-2027 Budget Planning Process

2025–26 Preliminary Budget Planning

2025–26 School Year

Waunakee Community School District
Budget Committee Meeting – March 5, 2025

Budget Planning Timeline
Enrollment History
Staffing
Budget Forecast
2025–26 Planning
Comparable Financial Data

Budget Planning Timeline (2025–26)

December

December 5

Review enrollment projection scenarios with the Budget Committee
Review the budget planning process with the Budget Committee

January

January 7

Review expenditure projection scenarios and open enrollment capacity with the Budget Committee
Review the budget planning process with the Administrative Cabinet

January 13

Present open enrollment capacity to the School Board for approval

February

February 3–7

Present the first draft of the budget planning process to the Budget Committee

March

March 3–7

Present the second draft of the budget planning process to the Budget Committee

March 10

Present the budget planning process to the School Board for approval

March 11

Distribute the approved budget planning process to the Administrative Cabinet

March 15 – April 15

Building and department-level budget development

April

April 1–30

Prepare the first draft of the budget
Hold budget meetings with administrators as needed

May

May 5–9

Present the first draft of the budget to the Budget Committee

May 12

Present the first draft of the budget to the School Board
Approve 2025–26 student fees
Approve 2025–26 insurance benefits

May 13–31

Staff presentations on the budget process

June

June 2–6

Present the second draft of the budget to the Budget Committee

June 9

Present the second draft of the budget to the School Board

July

July 1

DPI releases state equalization aid estimates

July 7–11

Present the third draft of the budget to the Budget Committee

July 14

Present the third draft of the budget to the School Board
Hold public budget hearing
School Board approves budget for summer activity

August

August 25

Present the approved budget at the Annual Budget Hearing
Request public approval of the tax levy at the Annual Meeting

September

September 19

Third Friday in September student count

October

October 15

DPI releases state equalization aid certification

October 27 (on or before November 1)

School Board makes budget adjustments and sets the tax levy

November

Before November 10

School Board Clerk certifies the tax levy

Enrollment History

Enrollment history is based on the Third Friday in September Count, including resident students and open enrollment-in students.

Enrollment Increase – “New” Students

2020–21: –1.9 percent
2021–22: 1.1 percent
2022–23: 2.4 percent
2023–24: –1.0 percent
2024–25: 1.9 percent

The five-year average enrollment change is 0.5 percent.

How enrollment increase is calculated:
Twelfth-grade students are removed, kindergarten students are added, and 20 students are added at seventh grade for St. John’s transfers. The difference represents new students year over year.

Staffing

Current Staffing Ratios (2024–25)

Arboretum Elementary: 14.50
Prairie Elementary: 13.62
Heritage Elementary: 13.95
Intermediate School: 14.12
Middle School: 11.96
High School: 14.56

Ratios do not include Early Childhood or 4K students.
Students with Disabilities ratios are based on total enrollment.

Budget Forecast

Purpose of the Budget Forecast

Identify enrollment trends and facility impacts
Understand revenue trends, including property tax effects
Analyze expenditure trends
Evaluate long-term impacts of current fiscal decisions
Model multiple financial scenarios

Forecast Assumptions

Current school finance system continues
Enrollment projections closely align with actual enrollment
Salary increases:
- 4.5 percent in 2025–26
- 4.0 percent in 2026–27
Health insurance costs increase by 5 percent annually
Dental insurance costs remain flat
Non-personnel costs remain flat except:
- Transportation (5 percent increase)
- Utilities (5 percent increase)
- District property insurance
Revenue limit increases by $325 per student
Special education categorical aid funded at 32 percent

2025–26 Planning

“Open Enrollment In” refers to students attending WCSD from outside the district.

Student enrollment increased by 11 students between September and December 2024.
Six of the eleven additional students were Early Childhood students.

Staffing Projections

Grades K–6

No net change in total sections
Minor shifts by building and grade

Grades 7–12

Projected increase of approximately 1.6 FTE
Final staffing to be determined during student registration

Fund 10 – Big Picture Overview

Revenue Assumptions

$325 per-student revenue limit increase
32 percent special education categorical aid
Enrollment based on five-year average projection
Interest earnings decrease by $100,000
Act 12 personal property tax revenues continue
November 2024 operational referendum fully utilized

Expenditure Assumptions

4.5 percent compensation increase
Referendum-approved classified staff increases
5 percent increase in health insurance
5 percent increase in utilities and transportation
$70,000 increase in district property insurance

Key Budget Considerations

Termination benefits
Post-employment benefits
Health insurance cost changes
Maintenance needs
Contingency and fund balance

Budget Notes

Base deficit for 2025–26 (excluding highlighted items): $18,546
Additional deficit for highlighted items: $1,175,400
Any new state funding should be applied to existing priorities, not new initiatives
Budget practice changes may be needed, including carryover practices and fund balance policy

Comparable Financial Data

Waunakee Community School District spends $467 per student less than the Dane County average, which equates to approximately $2.05 million in total expenditures.

2026-2027 Timeline

All Information described below is available in this linked document👉 2026-2027 Timeline

2026–2027 BUDGET TIMELINE

December 1
Review enrollment projection scenarios with the Budget Committee
Review the budget planning process with the Budget Committee

January 5–9
Review expenditure projection scenarios and open enrollment capacity
with the Budget Committee

January 6
Review the budget planning process with the Administrative Cabinet

January 12
Present open enrollment capacity to the School Board for approval

March 2–6
Present the first draft of the budget planning process to the
Budget Committee

March 9
Present the budget planning process to the School Board for approval

March 10
Distribute the approved budget planning process to the
Administrative Cabinet

March 15 – April 15
Building and department-level budget development

April 1–30
Prepare the first draft of the budget
Budget meetings with administrators as necessary

May 4–8
Present the first draft of the budget to the Budget Committee

May 11
Present the first draft of the budget to the School Board
School Board approves 2026–2027 student fees
School Board approves 2026–2027 insurance benefits

May 12–31
Staff presentations on the budget process

June 1–5
Present the second draft of the budget to the Budget Committee

June 8
Present the second draft of the budget to the School Board

July 1
State equalization aid estimates released by DPI

July 6–10
Present the third draft of the budget to the Budget Committee

July 13
Present the third draft of the budget to the School Board
Public hearing on the budget during the School Board meeting
School Board approves the budget to allow for summer activity

August 24
Present the approved budget at the annual School District Budget
Hearing and request public approval of the tax levy at the
Annual Meeting

September 18
Third Friday in September student count

October 15
State equalization aid certification released by DPI

October 26
School Board makes any changes to the budget and sets the tax levy
on or before November 1

Before November 10
School Board Clerk certifies the tax levy

DISCLAIMER

This timeline is provided in an accessible text format. If you require this information in an alternate format or need assistance accessing the content, please contact the Waunakee Community School District.

2025-2026 Approved Budget

The Department of Public Instruction requires a standard format for School Board approval and publication of the district budget.

The final version of a school district budget is approved annually by the School Board in October.

Access to Full Budget

The complete 2025–26 Budget document, including detailed line-item expenditures and fund tables, is available for public review.

All Information described below is available in this linked document👉2025-2026 Budget

2025–2026 Budget (Final Draft)

Waunakee Community School District
Prepared by: Steve Summers, Executive Director of Operations
Date: October 30, 2025

Board of Education
Introduction, Timeline, Executive Summary
Enrollment
Proposed Property Tax Levy
Revenues and Expenditures Summary
Fund 10
Staffing Summary
Fund 21
Fund 27
Fund 39
Fund 49
Fund 50
Fund 73
Fund 80
Fund 99

Board of Education

Joan Ensign, President (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2026
Dawn Heinrichs, Vice-President (Village of Waunakee) – Term expires Spring 2026
Mark Hetzel, Treasurer (Town of Vienna) – Term expires Spring 2027
Carly Eaton, Clerk (Village of Waunakee) – Term expires Spring 2028
Ted Frey (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2027
Heather Murray (Village of Waunakee) – Term expires Spring 2028
Christopher Sonne (Town of Dane/Springfield) – Term expires Spring 2028

Budget Committee Members

Mark Hetzel (Chair)
Dawn Heinrichs
Christopher Sonne

Introduction

A budget is a financial plan designed to achieve the educational objectives of the Waunakee Community School District. The budget must be accountable, meet objectives within financial constraints, and be understandable to the Board of Education, administration, staff, parents, and taxpayers. It was developed with significant staff input, based on needs and priorities, and guided by long-term fiscal planning principles.

Timeline

The 2025–2026 budget process began in December 2024 with review of the budget timeline and revenue estimates. Expenditure estimates were reviewed on January 7. A draft budget planning process document was presented to the Budget Committee in February and approved by the School Board on March 10. Building and department budget planning and administrative review occurred in March. The first draft was presented in May, the second draft in June, and the third draft in July. The preliminary budget was presented at the Annual Meeting on August 25 with community approval of the tax levy. The Board of Education will approve the final version of the budget and set the tax levy at a special meeting scheduled for October 30.

Executive Summary

A school district budget is divided into “funds,” which account for specific programs.

Fund 10: General
Fund 21: Special Revenue Trust
Fund 27: Special Education
Fund 38: Non-Referendum Debt Service (not currently utilized)
Fund 39: Referendum Debt Service
Fund 41: Capital Expansion Fund (not currently utilized)
Fund 49: Capital Projects
Fund 50: Food Service
Fund 72: Private Benefit Trust (not currently utilized)
Fund 73: Employee Benefit Trust
Fund 80: Community Service
Fund 99: Other Cooperative Funds

Revenue Limit and Referendum Context

A state revenue cap formula limits revenue from property taxes and state equalization aid. It directly affects Funds 10, 38, and 41, and indirectly affects Fund 27, which is primarily funded through a transfer from Fund 10.

For 2025–26, the revenue cap per-student amount increases by $325. The budget includes a $0 change in per-pupil categorical aid. The district’s revenue limits were increased in prior years due to non-recurring operational referendum questions approved in November 2020 and November 2022. In November 2024, the community approved an operational referendum totaling $9.65 million for 2025–26 and $11.2 million for 2026–27, including both non-recurring and recurring amounts.

Enrollment

Student enrollment is a key factor in the revenue cap formula. Historical counts show stable enrollment, while the September 2025 count reflects a decrease of 42 students. Enrollment increases can increase revenue availability, while enrollment decreases can reduce revenues, except when a temporary declining enrollment exemption applies.

The 2025–26 revenue cap limit increases to $61,851,147, a 7.4 percent increase or $3,708,014 higher than 2024–25. This increase includes $1,550,000 in referendum-approved funds and $2,158,014 in state budget funds.

The October 15 state equalization aid certification decreased to $23,334,386, a 5.2 percent decrease or $1,300,421 lower than 2024–25.

Proposed Property Tax Levy

The 2025–26 tax levy increases to $47,501,003, which is $2,667,732 higher than 2024–25, representing a 5.97 percent increase.

The district tax base increased to $5,520,979,855, up $484,558,588 from the prior year, a 9.6 percent increase. The tax rate decreases to $8.60, a 3.4 percent reduction.

Total Expenditures (All Funds)

Gross total expenditures proposed: $145,434,141
Net total expenditures proposed: $137,839,714
Net expenditure change from prior year: –9.38 percent

Fund 10 – General Fund

Purpose: Accounts for educational programs and district operations, excluding special education programs.

Fund 10 Revenues (Selected Highlights)

Property Taxes: $37,939,991
Interest: $700,000
Open Enrollment Tuition: $2,886,626
Equalization Aid: $23,334,386
Personal Property Aid: $509,173
State Categorical Aid: $3,095,624

Fund 10 Expenditures (Selected Highlights)

Salaries: $38,243,560
Benefits: $13,039,606
Total Salary and Benefits: $51,283,166
Contingency Fund: $200,000
Transportation: $1,724,075

Fund 10 Overall Considerations

The budget is balanced for 2025–26.
Reserves include $11,875 for parking lot and band uniform fees and $60,000 for stadium turf replacement.
Revenue cap increase is based on September 2025 enrollment and the $325 per-student increase.
Per-pupil aid increase is $0.
Equalization aid certification was provided by DPI on October 15.
A general contingency of $200,000 is included.
Personnel assumptions include a 5 percent health insurance increase and no dental increase.
The 4K program budget will be adjusted based on actual fall enrollment.

Staffing Summary

Additional staffing totals 6.4 FTE, including special education paraeducators and other roles. Fund 27 accounts for 5.4 FTE of the additional staffing.

Fund 21 – Special Revenue Trust

Accounts for gifts specified by donors for operating purposes.

Fund 27 – Special Education

Accounts for all special education programs and operations, including staffing adjustments and the same salary and benefit assumptions described above.

Fund 39 – Referendum Debt Service

Repays prior referendum-approved debt. Future schedules include bond anticipation notes expected to be refinanced into long-term bonds at a time determined by the School Board.

Fund 49 – Capital Projects

Accounts for referendum-approved capital expenditures related to district buildings and sites, including the November 2022 capital referendum.

Fund 50 – Food Service

Accounts for the food service program, which is contracted to Taher, Inc., and includes service to public and private schools.

Fund 73 – Employee Benefit Trust

Accounts for formally established employee benefit plans, including updates based on final retirement benefits.

Fund 80 – Community Service

Accounts for community programs such as adult education, recreation, camps, and related services. The levy supports administrative and operational costs, including middle school athletics, community use utilities, software, a second school resource officer, and an Innovation Center Community Director.

Fund 99 – Other Cooperative Funds

Accounts for cooperative fiscal agreements, including the Dane County New Teacher mentoring program, with fiscal agency transitioning to CESA 2.

Staffing Summary

Additional staffing approved primarily in special education
Total additional staffing: 6.4 FTE
Staffing changes align with student needs and service requirements

Fiscal Responsibility and Oversight

The district’s budget is reviewed by:

School Board and Budget Committee
Department of Public Instruction (DPI)
External auditors
Community members

The budget balances educational priorities with taxpayer impact while maintaining fiscal stability.

2025-2026 Budget Planning Process

All Information described below is available in this linked document👉 2025-2026 Budget Planning Process

Preliminary Budget Planning 2025–26 School Year

2025–26 School Year

Waunakee Community School District
Budget Committee Meeting – March 5, 2025

Budget Planning Timeline
Enrollment History
Staffing
Budget Forecast
2025–26 Planning
Comparable Financial Data
Budget Planning Timeline (2025–26)

December
December 5:
- Review enrollment projection scenarios with the Budget Committee
- Review budget planning process with the Budget Committee
January
January 7:
- Review expenditure projection scenarios and open enrollment capacity with the Budget Committee
- Review budget planning process with the Administrative Cabinet
January 13:
- Present open enrollment capacity to the School Board for approval
February
February 3–7:
- Present first draft of the budget planning process to the Budget Committee
March
March 3–7:
- Present second draft of the budget planning process to the Budget Committee
March 10:
- Present budget planning process to the School Board for approval
March 11:
- Distribute approved budget planning process to the Administrative Cabinet
March 15 – April 15:
- Building and department budget development
April
April 1–30:
- Prepare first draft of the budget
- Hold budget meetings with administrators as needed
May
May 5–9:
- Present first draft of the budget to the Budget Committee
May 12:
- Present first draft of the budget to the School Board
- Approve 2025–26 student fees
- Approve 2025–26 insurance benefits
May 13–31:
- Staff presentations on the budget process
June
June 2–6:
- Present second draft of the budget to the Budget Committee
June 9:
- Present second draft of the budget to the School Board
July
July 1:
- DPI releases state equalization aid estimates
July 7–11:
- Present third draft of the budget to the Budget Committee
July 14:
- Present third draft of the budget to the School Board
- Hold public budget hearing
- School Board approves budget for summer activity
August
August 25:
- Present approved budget at the Annual Budget Hearing
- Request public approval of the tax levy at the Annual Meeting
September
September 19:
- Third Friday in September student count
October
October 15:
- DPI releases state equalization aid certification
October 27 (on or before November 1):
- School Board makes budget adjustments and sets tax levy
November
Before November 10:
- School Board Clerk certifies tax levy
Enrollment History

Enrollment history is based on the Third Friday in September Count, including resident students and open enrollment in students.

Enrollment Increase – “New” Students
2020–21: –1.9 percent
2021–22: 1.1 percent
2022–23: 2.4 percent
2023–24: –1.0 percent
2024–25: 1.9 percent
The five-year average enrollment change is 0.5 percent.

How enrollment increase is calculated:
Twelfth grade students are removed, kindergarten students are added, and 20 students are added at seventh grade for St. John’s transfers. The difference represents new students year over year.

Staffing

Current Staffing Ratios (2024–25)
Arboretum Elementary: 14.50
Prairie Elementary: 13.62
Heritage Elementary: 13.95
Intermediate School: 14.12
Middle School: 11.96
High School: 14.56
Ratios do not include Early Childhood or 4K students.
Students with Disabilities ratios are based on total enrollment.

Budget Forecast

Purpose of the Budget Forecast
Identify enrollment trends and facility impacts
Understand revenue trends, including property tax effects
Analyze expenditure trends
Evaluate long-term impacts of current fiscal decisions
Model multiple financial scenarios
Forecast Assumptions
Current school finance system continues
Enrollment projections closely align with actual enrollment
Salary increases:
- 4.5 percent in 2025–26
- 4.0 percent in 2026–27
Health insurance costs increase by 5 percent annually
Dental insurance costs remain flat
Non-personnel costs remain flat except:
- Transportation (5 percent increase)
- Utilities (5 percent increase)
- District property insurance
Revenue limit increases by $325 per student
Special education categorical aid funded at 32 percent
2025–26 Planning
“Open Enrollment In” refers to students attending WCSD from outside the district
Student enrollment increased by 11 students between September and December 2024
Six of the eleven additional students were Early Childhood
Staffing Projections
Grades K–6:
- No net change in total sections
- Minor shifts by building and grade
Grades 7–12:
- Projected increase of approximately 1.6 FTE
- Final staffing to be determined during student registration
Fund 10 – Big Picture Overview

Revenue Assumptions
$325 per-student revenue limit increase
32 percent special education categorical aid
Enrollment based on five-year average projection
Interest earnings decrease by $100,000
Act 12 personal property tax revenues continue
November 2024 operational referendum fully utilized
Expenditure Assumptions
4.5 percent compensation increase
Referendum-approved classified staff increases
5 percent increase in health insurance
5 percent increase in utilities and transportation
$70,000 increase in district property insurance
Key Budget Considerations
Termination benefits
Post-employment benefits
Health insurance cost changes
Maintenance needs
Contingency and fund balance
Budget Notes
Base deficit for 2025–26 (excluding highlighted items): $18,546
Additional deficit for highlighted items: $1,175,400
Any new state funding should be applied to existing priorities, not new initiatives
Budget practice changes may be needed, including carryover practices and fund balance policy
Comparable Financial Data

Waunakee Community School District spends $467 per student less than the Dane County average, which equates to approximately $2.05 million in total expenditures.

2025-2026 Timeline

All Information described below is available in this linked document👉2025-2026 Timeline

PRELIMINARY BUDGET PLANNING
2025–2026 SCHOOL YEAR
Budget Committee Meeting: January 8, 2025

2025–2026 BUDGET TIMELINE

December 5 Review enrollment projection scenarios with the Budget Committee
Review the budget planning process with the Budget Committee

January 7 Review expenditure projection scenarios and open enrollment capacity
with the Budget Committee
Review the budget planning process with the Administrative Cabinet

January 13 Present open enrollment capacity to the School Board for approval

February 3–7 Present the first draft of the budget planning process to the
Budget Committee

March 3–7 Present the second draft of the budget planning process to the
Budget Committee

March 10 Present the budget planning process to the School Board for approval

March 11 Distribute the approved budget planning process to the
Administrative Cabinet

March 15 – April 15 Building and department-level budget development

April 1–30 Prepare the first draft of the budget
Budget meetings with administrators as necessary

May 5–9 Present the first draft of the budget to the Budget Committee

May 12 Present the first draft of the budget to the School Board
School Board approves 2025–2026 student fees
School Board approves 2025–2026 insurance benefits

May 13–31 Staff presentations on the budget process

June 2–6 Present the second draft of the budget to the Budget Committee

June 9 Present the second draft of the budget to the School Board

July 1 State equalization aid estimates released by DPI

July 7–11 Present the third draft of the budget to the Budget Committee

July 14 Present the third draft of the budget to the School Board
Public hearing on the budget during the School Board meeting
School Board approves the budget to allow for summer activity

August 25 Present the approved budget at the annual School District Budget
Hearing and request public approval of the tax levy at the
Annual Meeting

September 19 Third Friday in September student count

October 15 State equalization aid certification released by DPI

October 27 School Board makes any changes to the budget and sets the tax levy
on or before November 1

Before November 10 School Board Clerk certifies the tax levy

DISCLAIMER

2025-2026 First Draft

<h2>Preliminary Budget Planning Timeline</h2>
2025–2026 School Year

<ul>
<li>December 5: Review enrollment projection scenarios with the Budget Committee; review budget planning process with the Budget Committee</li>

<li>January 7: Review expenditure projection scenarios and open enrollment capacity with the Budget Committee</li>
<li>January 7: Review budget planning process with the Administrative Cabinet</li>
<li>January 13: Present open enrollment capacity to the School Board for approval</li>

<li>February 3–7: Present first draft of the budget planning process to the Budget Committee</li>

<li>March 3–7: Present second draft of the budget planning process to the Budget Committee</li>
<li>March 10: Present budget planning process to the School Board for approval</li>
<li>March 11: Distribute approved budget planning process to the Administrative Cabinet</li>
<li>March 15 – April 15: Building and department-level budget development</li>

<li>April 1–30: Preparation of the first draft of the budget; budget meetings with administrators as necessary</li>

<li>May 5–9: First draft of the budget presented to the Budget Committee</li>
<li>May 12: First draft of the budget presented to the School Board</li>
<li>School Board approves 2025–26 student fees</li>
<li>School Board approves 2025–26 insurance benefits</li>

<li>May 13–31: Staff presentations on the budget process</li>

<li>June 2–6: Second draft of the budget presented to the Budget Committee</li>
<li>June 9: Second draft of the budget presented to the School Board</li>

<li>July 1: State equalization aid estimates released by the Wisconsin Department of Public Instruction (DPI)</li>
<li>July 7–11: Third draft of the budget presented to the Budget Committee</li>
<li>July 14: Third draft of the budget presented to the School Board</li>
<li>Public hearing on the budget held during the School Board meeting</li>
<li>School Board approves budget to allow for summer activity</li>

<li>August 25: Presentation of the approved budget at the Annual School District Budget Hearing; request public approval of the tax levy at the Annual Meeting</li>

<li>September 19: Third Friday in September student count</li>

<li>October 15: State equalization aid certification released by DPI</li>
<li>October 27: School Board makes any changes to the budget and sets the tax levy on or before November 1</li>

<li>Before November 10: School Board Clerk certifies the tax levy</li>
</ul>

All Information described below is available in this linked document👉2025-2026 First Draft

2025–2026 Budget (First Draft)

Waunakee Community School District
Prepared by: Steve Summers, Executive Director of Operations
Date: October 30, 2025

Board of Education

Introduction, Timeline, Executive Summary

Enrollment

Proposed Property Tax Levy

Revenues and Expenditures Summary

Fund 10

Staffing Summary

Fund 21

Fund 27

Fund 39

Fund 49

Fund 50

Fund 73

Fund 80

Fund 99

Board of Education

Joan Ensign, President (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2026

Dawn Heinrichs, Vice-President (Village of Waunakee) – Term expires Spring 2026

Mark Hetzel, Treasurer (Town of Vienna) – Term expires Spring 2027

Carly Eaton, Clerk (Village of Waunakee) – Term expires Spring 2028

Ted Frey (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2027

Heather Murray (Village of Waunakee) – Term expires Spring 2028

Christopher Sonne (Town of Dane/Springfield) – Term expires Spring 2028

Budget Committee Members

Mark Hetzel (Chair)

Dawn Heinrichs

Christopher Sonne

Introduction

A budget is a financial plan designed to achieve the educational objectives of the Waunakee Community School District. The budget must be accountable, meet objectives within financial constraints, and be understandable to the Board of Education, administration, staff, parents, and taxpayers. The budget was developed with significant staff input based on district needs and priorities and guided by long-term fiscal planning principles.

Timeline

The 2025–2026 budget process began in December 2024 with a review of the budget timeline and revenue estimates. Expenditure estimates were reviewed on January 7. A draft budget planning process document was presented to the Budget Committee in February and approved by the School Board on March 10. Building- and department-level budget planning and administrative review occurred in March.

The first draft of the budget was presented in May, the second draft in June, and the third draft in July. The preliminary budget was presented at the Annual Meeting on August 25 with community approval of the tax levy. The Board of Education will approve the final version of the budget and set the tax levy at a special meeting scheduled for October 30.

Executive Summary

A school district budget is divided into funds, which account for specific programs and financial purposes.

Fund 10: General

Fund 21: Special Revenue Trust

Fund 27: Special Education

Fund 38: Non-Referendum Debt Service (not currently utilized)

Fund 39: Referendum Debt Service

Fund 41: Capital Expansion Fund (not currently utilized)

Fund 49: Capital Projects

Fund 50: Food Service

Fund 72: Private Benefit Trust (not currently utilized)

Fund 73: Employee Benefit Trust

Fund 80: Community Service

Fund 99: Other Cooperative Funds

Revenue Limit and Referendum Context

A state revenue cap formula limits revenue from property taxes and state equalization aid. This formula directly affects Funds 10, 38, and 41 and indirectly affects Fund 27, which is primarily funded through a transfer from Fund 10.

For the 2025–2026 school year, the revenue cap per-student amount increases by $325. The budget includes no increase in per-pupil categorical aid. Revenue limits in prior years were increased due to non-recurring operational referendums approved in November 2020 and November 2022. In November 2024, the community approved an operational referendum totaling $9.65 million for 2025–26 and $11.2 million for 2026–27, including both recurring and non-recurring amounts.

Enrollment

Student enrollment is a key factor in the revenue cap formula. Historical counts show relatively stable enrollment. The September 2025 enrollment reflects a decrease of 42 students. Enrollment changes can affect revenue availability, except when a temporary declining enrollment exemption applies.

For 2025–2026, the revenue cap limit increases to $61,851,147, representing a 7.4 percent increase or $3,708,014 over the prior year. This increase includes $1,550,000 in referendum-approved funds and $2,158,014 in state budget funds.

The October 15 state equalization aid certification decreased to $23,334,386, a decrease of $1,300,421 or 5.2 percent from 2024–25.

Proposed Property Tax Levy

The 2025–2026 tax levy increases to $47,501,003, which is $2,667,732 higher than the prior year, representing a 5.97 percent increase.

The district tax base increased to $5,520,979,855, an increase of $484,558,588 or 9.6 percent. As a result, the tax rate decreases to $8.60, a reduction of 3.4 percent.

Revenues and Expenditures Summary (All Funds)

Gross total expenditures proposed: $145,434,141

Net total expenditures proposed: $137,839,714

Net expenditure change from prior year: –9.38 percent

Fund 10 – General Fund

Purpose
Accounts for educational programs and district operations, excluding special education programs.

Selected Revenue Highlights
Property taxes total $37,939,991.
Interest revenue totals $700,000.
Open enrollment tuition totals $2,886,626.
Equalization aid totals $23,334,386.
Personal property aid totals $509,173.
State categorical aid totals $3,095,624.

Selected Expenditure Highlights
Salaries total $38,243,560.
Benefits total $13,039,606.
Total salary and benefits equal $51,283,166.
A contingency fund of $200,000 is included.
Transportation costs total $1,724,075.

Overall Considerations
The General Fund budget is balanced for 2025–26.
Reserves include $11,875 for parking lot and band uniform fees and $60,000 for stadium turf replacement.
The revenue cap increase is based on September 2025 enrollment and the $325 per-student increase.
Per-pupil aid remains unchanged.
Equalization aid was certified by DPI on October 15.
Personnel assumptions include a 5 percent increase in health insurance and no increase in dental rates.
The 4K program budget will be adjusted based on actual fall enrollment.

Staffing Summary

Total additional staffing equals 6.4 full-time equivalent positions.
Most additional staffing is within special education.
Fund 27 accounts for 5.4 FTE of the additional staffing.
Staffing changes align with student needs and service requirements.

Fund 21 – Special Revenue Trust

Accounts for gifts specified by donors to be used for operating purposes. Funds are restricted and must be used in accordance with donor intent.

Fund 27 – Special Education

Accounts for all special education programs and operations, including staffing adjustments. Salary and benefit assumptions are consistent with those used in the General Fund.

Fund 39 – Referendum Debt Service

Accounts for repayment of prior referendum-approved debt. Future schedules include bond anticipation notes expected to be refinanced into long-term bonds at a time determined by the School Board.

Fund 49 – Capital Projects

Accounts for referendum-approved capital expenditures related to district buildings and sites, including projects associated with the November 2022 capital referendum.

Fund 50 – Food Service

Accounts for the district food service program, which is contracted to Taher, Inc., and includes meal service for both public and private schools.

Fund 73 – Employee Benefit Trust

Accounts for formally established employee benefit plans. Budget amounts will be finalized based on retirement benefit determinations.

Fund 80 – Community Service

Accounts for community programs such as adult education, recreation, camps, and related services. The levy supports administrative and operational costs including middle school athletics, community use utilities, software, a second school resource officer, and the Innovation Center Community Director.

Fund 99 – Other Cooperative Funds

Accounts for cooperative fiscal agreements, including the Dane County New Teacher mentoring program. Fiscal agency responsibilities are transitioning to CESA 2.

Fiscal Responsibility and Oversight

The district budget is reviewed and monitored by the School Board, the Budget Committee, the Department of Public Instruction, external auditors, and community members. The budget balances educational priorities with taxpayer impact while maintaining long-term fiscal stability.

2025-2026 Second Draft

All Information described below is available in this linked document👉2025-2026 Second Draft

2025–2026 Budget (Second Draft)

Waunakee Community School District
Prepared by: Allie Newton, Director of Business Services
Date: June 9, 2025

Board of Education

Introduction, Timeline, Executive Summary

Enrollment

Proposed Property Tax Levy

Revenues and Expenditures Summary

Fund 10

Staffing Summary

Fund 21

Fund 27

Fund 39

Fund 49

Fund 50

Fund 73

Fund 80

Fund 99

Board of Education

Joan Ensign, President (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2026

Dawn Heinrichs, Vice-President (Village of Waunakee) – Term expires Spring 2026

Mark Hetzel, Treasurer (Town of Vienna) – Term expires Spring 2027

Carly Eaton, Clerk (Village of Waunakee) – Term expires Spring 2028

Ted Frey (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2027

Heather Murray (Village of Waunakee) – Term expires Spring 2028

Christopher Sonne (Town of Dane/Springfield) – Term expires Spring 2028

Budget Committee Members

Mark Hetzel, Chair

Dawn Heinrichs

Christopher Sonne

Introduction

A budget is a financial plan designed to achieve the educational objectives of the Waunakee Community School District. The budget must be accountable, meet objectives within financial constraints, and be understandable to the Board of Education, administration, staff, parents, and district taxpayers. The budget was developed with significant staff input regarding needs and priorities and is guided by principles of long-term fiscal planning.

Timeline

The 2025–2026 budget process began in December 2024 with a review of the budget timeline and revenue estimates by the Budget Committee. Expenditure estimates were reviewed on January 7. A draft of the budget planning process document was presented to the Budget Committee in February and approved by the School Board on March 10. Building- and department-level budget planning and administrative review occurred in March.

The first draft of the budget was presented in May. The second draft is presented in June, with a third draft planned for July. The preliminary budget will be presented at the Annual Meeting on August 25 with community approval of the tax levy. The Board of Education will approve the final version of the budget and set the tax levy at a special meeting scheduled for October 27.

Executive Summary

The school district budget is divided into funds, each used to account for specific programs and financial purposes.

Fund 10: General

Fund 21: Special Revenue Trust

Fund 27: Special Education

Fund 38: Non-Referendum Debt Service (not currently utilized)

Fund 39: Referendum Debt Service

Fund 41: Capital Expansion Fund (not currently utilized)

Fund 49: Capital Projects

Fund 50: Food Service

Fund 72: Private Benefit Trust (not currently utilized)

Fund 73: Employee Benefit Trust

Fund 80: Community Service

Fund 99: Other Cooperative Funds

Revenue Limit and Referendum Context

A state revenue cap formula limits revenue from property taxes and state equalization aid. The revenue cap directly affects Funds 10, 38, and 41 and indirectly affects Fund 27, which is primarily funded through a transfer from Fund 10.

For 2025–2026, the revenue cap per-student amount increases by $325. The budget includes no increase in per-pupil categorical aid. Revenue limits in recent years were increased due to non-recurring operational referendums approved in November 2020 and November 2022. In November 2024, the community approved an operational referendum totaling $9.65 million for 2025–26 and $11.2 million for 2026–27, including both recurring and non-recurring amounts.

Enrollment

Student enrollment is a key factor in the revenue cap formula. Historical enrollment shows overall stability. The estimated September 2025 enrollment reflects an increase of 18 students, which results in additional revenue availability through the revenue cap formula.

The 2025–2026 revenue cap limit estimate increases to $61,428,584, which is $3,054,341 higher than 2024–25, representing a 5.2 percent increase. This increase includes $1,550,000 in referendum-approved funds and $1,504,341 in state budget funds.

The estimated state equalization aid for 2025–26 increases to $25,555,840, an increase of $921,033 or 3.7 percent. Final aid estimates will be provided by the Wisconsin Department of Public Instruction on July 1.

Proposed Property Tax Levy

The 2025–2026 tax levy increases to $47,501,003, which is $2,677,732 higher than the prior year, representing a 6 percent increase.

The district tax base increases to $5,288,242,330, an increase of $251,821,063 or 5 percent. The estimated tax rate increases to $8.98, representing a 0.9 percent increase.

Revenues and Expenditures Summary (All Funds)

Gross total expenditures proposed: $153,654,408

Net total expenditures proposed: $145,933,179

Net expenditure change from prior year: –6.44 percent

Fund 10 – General Fund

Purpose
Accounts for educational programs and district operations, excluding special education programs.

Grant budgets are not finalized at this stage. Open enrollment budgets will be updated based on actual student attendance in fall 2025. Property tax and equalization aid amounts will be revised following the July 1 DPI aid estimates.

Overall Considerations
The General Fund has a nominal positive balance for 2025–26.
Reserves include $11,875 for parking lot and band uniform fees and $60,000 for stadium turf replacement.
The revenue cap increase is based on estimated September 2025 enrollment and the $325 per-student increase.
Per-pupil aid remains unchanged.
A general contingency of $100,000 is included.
Personnel assumptions include a 2.95 percent inflationary salary increase, advancement on compensation systems, operational referendum classified staff pay adjustments, no dental increase, and a 5 percent health insurance increase.
The 4K program budget will be adjusted based on actual fall enrollment.

Staffing Summary

Total additional staffing equals 2.4 full-time equivalent positions.
All additional staffing is within special education.
Fund 27 accounts for 2.4 FTE of the additional staffing.
Staffing adjustments reflect individual student needs and required services.

Fund 21 – Special Revenue Trust

Accounts for gifts specified by donors to be used for operating purposes. Fund 21 has been updated for the second draft and reflects changes in both revenues and expenditures by school and program.

Fund 27 – Special Education

Accounts for all special education programs and operations. Personnel costs reflect the same salary and benefit assumptions used in the General Fund, along with staffing changes identified in the staffing summary.

Fund 39 – Referendum Debt Service

Accounts for repayment of voter-approved referendum debt, including principal and interest. Future debt schedules include bond anticipation notes that are expected to be refinanced into long-term bonds at a time determined by the School Board.

Fund 49 – Capital Projects

Accounts for referendum-approved capital expenditures related to district buildings and sites, including the November 2022 capital referendum. The second draft reflects updated anticipated expenditures for the new middle school and districtwide projects.

Fund 50 – Food Service

Accounts for the district’s food service program, which is contracted to Taher, Inc. The program includes service to public and private schools and has been updated for the second draft based on School Board-approved fees.

Fund 73 – Employee Benefit Trust

Accounts for formally established employee benefit plans. Budget amounts will be updated in the final draft based on retirement benefit determinations.

Fund 80 – Community Service

Accounts for community programs such as adult education, recreation, athletic camps, and related services. The levy supports administrative and operational costs including maintenance, public safety, utilities, software, and a second community school resource officer.

Fund 99 – Other Cooperative Funds

Accounts for cooperative fiscal agreements, including the Dane County New Teacher mentoring program. Fiscal agency responsibilities are transitioning to CESA 2.

2025-2026 Third Draft

All Information described below is available in this linked document👉2025-2026 Third Draft

2025–2026 Budget (Third Draft)

Waunakee Community School District
Prepared by: Allie Newton, Director of Business Services
Date: July 14, 2025

Board of Education

Introduction, Timeline, Executive Summary

Enrollment

Proposed Property Tax Levy

Revenues and Expenditures Summary

Fund 10

Staffing Summary

Fund 21

Fund 27

Fund 39

Fund 49

Fund 50

Fund 73

Fund 80

Fund 99

Board of Education

Joan Ensign, President (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2026

Dawn Heinrichs, Vice-President (Village of Waunakee) – Term expires Spring 2026

Mark Hetzel, Treasurer (Town of Vienna) – Term expires Spring 2027

Carly Eaton, Clerk (Village of Waunakee) – Term expires Spring 2028

Ted Frey (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2027

Heather Murray (Village of Waunakee) – Term expires Spring 2028

Christopher Sonne (Town of Dane/Springfield) – Term expires Spring 2028

Budget Committee Members

Mark Hetzel, Chair

Dawn Heinrichs

Christopher Sonne

Introduction

A budget is a financial plan designed to achieve the educational objectives of the Waunakee Community School District. The budget must be accountable, meet objectives within financial constraints, and be understandable to the Board of Education, administration, staff, parents, and district taxpayers. The budget was developed with significant staff input regarding needs and priorities and is guided by principles of long-term fiscal planning.

Timeline

The first draft of the budget was presented in May, the second draft in June, and the third draft in July. The preliminary budget will be presented at the Annual Meeting on August 25 with community approval of the tax levy. The Board of Education will approve the final version of the budget and set the tax levy at a special meeting scheduled for October 27.

Executive Summary

A school district budget is divided into funds, which account for specific programs and financial purposes.

Fund 10: General

Fund 21: Special Revenue Trust

Fund 27: Special Education

Fund 38: Non-Referendum Debt Service (not currently utilized)

Fund 39: Referendum Debt Service

Fund 41: Capital Expansion Fund (not currently utilized)

Fund 49: Capital Projects

Fund 50: Food Service

Fund 72: Private Benefit Trust (not currently utilized)

Fund 73: Employee Benefit Trust

Fund 80: Community Service

Fund 99: Other Cooperative Funds

Revenue Limit and Referendum Context

Enrollment

Student enrollment is a key factor in the revenue cap formula. Historical enrollment shows overall stability. The estimated September 2025 enrollment reflects an increase of 18 students, resulting in additional revenue availability under the revenue cap formula.

For 2025–2026, the revenue cap limit estimate increases to $61,683,584, representing a 5.75 percent increase or $3,309,341 over the prior year. This increase includes $1,550,000 in referendum-approved funds and $1,759,341 in state budget funds.

The July 1 state equalization aid estimate decreased to $23,591,989, a decrease of $1,042,818 or approximately 4 percent compared to 2024–25.

Proposed Property Tax Levy

The 2025–2026 tax levy increases to $49,463,681, which is $4,640,410 higher than the prior year, representing a 10.4 percent increase.

The district tax base increased to $5,288,242,330, an increase of $251,821,063 or 5 percent. As a result, the estimated tax rate increases to $9.35, representing a 5 percent increase.

Revenues and Expenditures Summary (All Funds)

Gross total expenditures proposed: $154,617,230

Net total expenditures proposed: $147,524,665

Net expenditure change from prior year: –5.42 percent

Fund 10 – General Fund

Purpose
Accounts for educational programs and district operations, excluding special education programs.

Overall Considerations
The General Fund has a nominal positive balance for 2025–26.
Reserves include $11,875 for parking lot and band uniform fees and $60,000 for stadium turf replacement.
The revenue cap increase is based on estimated September 2025 enrollment and the $325 per-student increase.
Per-pupil aid remains unchanged.
A general contingency of $200,000 is included.
Personnel assumptions include a 2.95 percent inflationary salary increase, advancement on compensation systems, operational referendum classified staff pay adjustments, no dental increase, and a 5 percent health insurance increase.
Final salary decisions were approved at the May Board meeting.
The 4K program budget will be adjusted based on actual fall enrollment.

Staffing Summary

Total additional staffing equals 5.4 full-time equivalent positions.
All additional staffing is within special education.
Fund 27 accounts for 5.4 FTE of the additional staffing.
Positions include special education paraeducators, occupational therapy support, nursing services for individual student needs, and an alternative education teacher/coordinator.
Staffing adjustments align with student needs and required services.

Fund 21 – Special Revenue Trust

Accounts for gifts specified by donors to be used for operating purposes. The Third Draft reflects updated revenue and expenditure adjustments by school and program.

Fund 27 – Special Education

Fund 39 – Referendum Debt Service

Accounts for repayment of voter-approved referendum debt, including principal and interest. Future debt schedules include bond anticipation notes expected to be refinanced into long-term bonds at a time determined by the School Board.

Fund 49 – Capital Projects

Accounts for referendum-approved capital expenditures related to district buildings and sites, including the November 2022 capital referendum. The Third Draft reflects updated anticipated expenditures for the new middle school and other districtwide projects.

Fund 50 – Food Service

Accounts for the district’s food service program, which is contracted to Taher, Inc. The program includes meal service for public and private schools and reflects updated revenue and expenditure estimates in the Third Draft.

Fund 73 – Employee Benefit Trust

Accounts for formally established employee benefit plans. Budget amounts will be finalized in the Final Draft based on retirement benefit determinations.

Fund 80 – Community Service

Fund 99 – Other Cooperative Funds

Accounts for cooperative fiscal agreements, including the Dane County New Teacher mentoring program. Fiscal agency responsibilities are transitioning to CESA 2.

2025-2026 Final Draft

All Information described below is available in this linked document👉2025-2026 Final Draft

2025–2026 Budget (Final Draft)

Waunakee Community School District
Prepared by: Steve Summers, Executive Director of Operations
Date: October 30, 2025

Board of Education

Introduction, Timeline, Executive Summary

Enrollment

Proposed Property Tax Levy

Revenues and Expenditures Summary

Fund 10

Staffing Summary

Fund 21

Fund 27

Fund 39

Fund 41

Fund 49

Fund 50

Fund 73

Fund 80

Fund 99

Board of Education

Joan Ensign, President (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2026

Dawn Heinrichs, Vice-President (Village of Waunakee) – Term expires Spring 2026

Mark Hetzel, Treasurer (Town of Vienna) – Term expires Spring 2027

Carly Eaton, Clerk (Village of Waunakee) – Term expires Spring 2028

Ted Frey (Town of Westport, City of Middleton, City of Madison) – Term expires Spring 2027

Heather Murray (Village of Waunakee) – Term expires Spring 2028

Christopher Sonne (Town of Dane/Springfield) – Term expires Spring 2028

Budget Committee Members

Mark Hetzel, Chair

Dawn Heinrichs

Christopher Sonne

Introduction

A budget is a financial plan designed to achieve the educational objectives of the Waunakee Community School District. The budget must be accountable and meet these objectives within existing financial constraints. It must also be understandable to the Board of Education, administration, staff, parents, and district taxpayers. The budget was developed with significant staff input regarding needs and priorities and is guided by principles of long-term fiscal planning.

Timeline

The budget process for the 2025–2026 fiscal year began in December 2024 when the Budget Committee reviewed the budget timeline and revenue estimates. Expenditure estimates were reviewed on January 7. A draft of the budget planning process was presented to the Budget Committee in February and approved by the School Board on March 10. Building- and department-level budget planning and administrative review took place in March.

The first draft of the budget was presented to the Budget Committee and the Board of Education in May, the second draft in June, and the third draft in July. The preliminary budget was presented at the Annual Meeting on August 25, with community approval of the tax levy. The Board of Education approved the final version of the budget and set the tax levy at a special meeting held on October 30.

Executive Summary

A school district budget is divided into multiple funds. Each fund accounts for specific programs or financial purposes.

Fund 10: General

Fund 21: Special Revenue Trust

Fund 27: Special Education

Fund 38: Non-Referendum Debt Service (not currently utilized)

Fund 39: Referendum Debt Service

Fund 41: Capital Expansion Fund (not currently utilized)

Fund 49: Capital Projects

Fund 50: Food Service

Fund 72: Private Benefit Trust (not currently utilized)

Fund 73: Employee Benefit Trust

Fund 80: Community Service

Fund 99: Other Cooperative Funds

Revenue Limit and Referendum Context

A state revenue cap formula limits the amount of revenue school districts may receive from property taxes and state equalization aid. The revenue cap directly affects Funds 10, 38, and 41 and indirectly affects Fund 27, which is primarily funded through a transfer from Fund 10.

For the 2025–2026 school year, the state increased the revenue cap per-student amount by $325. The budget includes no increase in per-pupil categorical aid. Revenue limits in recent years were increased through non-recurring operational referendums approved in November 2020 and November 2022. In November 2024, voters approved an operational referendum totaling $9.65 million for 2025–26 and $11.2 million for 2026–27, including both recurring and non-recurring amounts.

Enrollment

Student enrollment is a key factor in the revenue cap formula. Historical enrollment data shows overall stability. The actual September 2025 student count reflects a decrease of 42 students.

For 2025–2026, the revenue cap limit increases to $61,851,147, which is $3,708,014 higher than the prior year, representing a 7.4 percent increase. This increase includes $1,550,000 in referendum-approved funds and $2,158,014 in state budget funds.

The October 15 state equalization aid certification decreased to $23,334,386, which is $1,300,421 lower than 2024–25, representing a 5.2 percent decrease.

Proposed Property Tax Levy

The 2025–2026 tax levy increases to $47,501,003, which is $2,667,732 higher than the prior year, representing a 5.97 percent increase.

The district tax base increased to $5,520,979,855, an increase of $484,558,588 or 9.6 percent. As a result, the tax rate decreases to $8.60, representing a 3.4 percent reduction.

Revenues and Expenditures Summary (All Funds)

Gross total expenditures proposed: $145,434,141

Net total expenditures proposed: $137,839,714

Net expenditure change from prior year: –9.38 percent

Fund 10 – General Fund

Purpose
Accounts for educational programs and district operations, excluding special education programs.

Grant budgets are finalized in the Final Draft. Open enrollment budgets have been updated based on actual student attendance in fall 2025. Property tax and equalization aid amounts have been revised based on the October 15 DPI aid certification.

Overall Considerations
The General Fund budget is balanced for 2025–26.
Reserves include $11,875 for parking lot and band uniform fees and $60,000 for Warrior Stadium and Soccer Stadium turf replacement.
The revenue cap increase is based on the actual September 2025 student count and the $325 per-student increase.
Per-pupil aid remains unchanged.
A general contingency of $200,000 is included.
Personnel assumptions include a 2.95 percent inflationary salary increase, advancement on district compensation systems, operational referendum classified staff pay adjustments, no increase in dental rates, and a 5 percent increase in health insurance rates. Final salary decisions were approved at the May Board meeting.
The 4K program budget will be adjusted based on actual fall 2025 enrollment.

Staffing Summary

Total additional staffing equals 6.4 full-time equivalent positions.
All additional staffing is within special education.
Fund 27 accounts for 5.4 FTE of the additional staffing.
Positions include special education paraeducators, occupational therapy support, nursing services for individual student needs, and an alternative education teacher/coordinator.
Staffing adjustments align with student needs and required services.

Fund 21 – Special Revenue Trust

Accounts for gifts specified by donors to be used for operating purposes. Revenues and expenditures reflect donor intent by school and program.

Fund 27 – Special Education

Accounts for all special education programs and operations. Revenues include state and federal aid, high-cost aid, Medicaid, and a transfer from Fund 10. Expenditures reflect staffing levels and service requirements for students with disabilities and use the same salary and benefit assumptions as Fund 10.

Fund 39 – Referendum Debt Service

Fund 41 – Capital Expansion Fund

This fund is not currently utilized.

Fund 49 – Capital Projects

Accounts for referendum-approved capital expenditures related to district buildings and sites, including the November 2022 capital referendum. The Final Draft reflects anticipated expenditures for the new middle school and districtwide projects.

Fund 50 – Food Service

Accounts for the district food service program, which is contracted to Taher, Inc. The program provides meals to public and private schools, as well as community programs through Dane County.

Fund 73 – Employee Benefit Trust

Accounts for formally established employee benefit plans, including health reimbursement arrangements and other benefit programs. The Final Draft reflects updates based on final retirement benefits for 2024–25 retirees.

Fund 80 – Community Service

Accounts for community programs such as adult education, recreation, camps, and athletics. The levy supports administrative and operational costs including custodial services, maintenance, public safety, utilities, software, a second community school resource officer, and an Innovation Center Community Director.

Fund 99 – Other Cooperative Funds

Accounts for cooperative fiscal agreements, including the Dane County New Teacher mentoring program. Fiscal agency responsibilities are transitioning to CESA 2.

Archived Budget Planning - This item is part of our archived records and may not be fully accessible. If you need help accessing this information, please contact the Business Office @ 608-849-2000

2024-2025

2023-2024

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

Student Fees

All Information described below is available in this linked document👉2025-2026 Student Fees

2025–2026 Student Fees

Waunakee Community School District

Overview

The Waunakee Community School District establishes student fees annually to help offset the cost of instructional materials, activities, and services that support student learning. Fees vary by school level and course enrollment.

Students who qualify for free or reduced-price meals are not charged school district fees if a Wisconsin Department of Public Instruction (DPI) fee waiver form is completed and signed.

Elementary Schools (Kindergarten–4th Grade)

The annual elementary school fee for the 2025–2026 school year is $70.00, an increase from $55.00 in 2024–2025.

Milk is offered at $0.50 per serving.
Lunch is $4.00 per meal.
Breakfast is $1.50 per meal.

Recorders are available for $7.00.

A kindergarten rest mat is available for $14.00. This fee is not required if a student is reusing a mat from a prior year.

Intermediate School (Grades 5–6)

The annual intermediate school fee for the 2025–2026 school year is $70.00, an increase from $60.00.

Percussion instrument rental is $50.00.
Small instrument rental is $100.00.
Large instrument rental ranges from $150.00 to $200.00, depending on the instrument.

Milk is $0.50 per serving.
Lunch is $4.00 per meal.
Breakfast is $1.50 per meal.

Middle School (Grades 7–8)

The annual middle school fee remains $70.00 for the 2025–2026 school year.

Art (grades 7–8) fee is $5.00.
Technology Education (8th grade) fee is $15.00.
Agriculture (8th grade) fee is $5.00.
Gateway/Technology (8th grade) fee is $5.00.
Family and Consumer Education (8th grade) fee is $25.00.

The co-curricular activity fee is $40.00 per season.
The football equipment fee is $50.00.
Lock rental is $9.00.
Assignment notebooks are $5.00.

Percussion instrument rental is $50.00.
Small instrument rental is $100.00.
Large instrument rental ranges from $150.00 to $200.00.

Milk is $0.50 per serving.
Breakfast is $1.75 per meal.
Lunch meal deal is $5.00.

High School (Grades 9–12)

The annual high school fee for the 2025–2026 school year is $70.00, an increase from $60.00.

Course Fees

Most art courses, including 2D and 3D Art Foundations, advanced art courses, ceramics, metals, drawing, painting, photography, textiles, and band uniforms, are $10.00 per course.

Technology Education courses in metals, home/auto, IDEA, and BIG IDEA range from $10.00 to $25.00 depending on the course.

Woods I and Woods II have a fee of $40.00.
Construction I and II have a fee of $25.00.
Family and Consumer Education foods courses are $50.00.
AP U.S. History materials fee is $21.95.

Students enrolled in Technology Education Woods and Family and Consumer Education courses are responsible for providing individual project supplies.

Meals

Milk is $0.50 per serving.
Lunch meal deal is $5.00.

Activities and Other Fees

The high school co-curricular activity fee is $85.00 per season.
Football equipment fee is $50.00.
Golf course rental fee is $20.00.

The optional high school football helmet purchase program is $295.00.

Driver’s Education fees are set by CESA 2.

Parking permits are $50.00.
Lock rental is $8.00.
Percussion instrument rental is $50.00.
Solo and Ensemble participation fee is $35.00.
Small instrument rental is $100.00.
Large instrument rental ranges from $150.00 to $200.00.

Fee Waiver Information

Students who qualify for free or reduced-price meals are not charged school district fees if the DPI fee waiver form is signed and submitted.

This student fee information is provided in an accessible text format. If you need this information in an alternate format or require assistance accessing the content, please contact the Waunakee Community School District.

Facility Rental Fees

All Information described below is available in this linked document👉2025-2026 Facility Rental Fees

2025–2026 Facilities Use Fees

Waunakee Community School District

Overview

The Waunakee Community School District makes school facilities available for use by school-sponsored activities, affiliated groups, nonprofit organizations, and other approved users in accordance with Board Policy. Facility use fees are based on the type of group using the space, the facility requested, and any additional staffing or equipment needs.

A facility use application is required for all requests and covers a period of no more than six months, either July 1 through December 31 or January 1 through June 30.

Facility Use Application Fee

Group 1 – Fees Waived: No application fee
Group 2 – Fees Waived: No application fee
Group 3 – Fees Waived: No application fee
Group 4: No application fee
Group 5: Application fee of $40.00

Group Classifications

Group 1 – WCSD School-Sponsored Activities
Includes all school-sponsored activities approved by the building principal. These activities take scheduling priority over other requests. A school employee must be present for all school-sponsored events. If custodial staff are required outside of normal hours, approval must be obtained from the Athletic Director.

Group 2 – WCSD School-Affiliated Groups
Includes Parent Teacher Organizations, booster organizations, the Village Recreation Department, Friends of Waunakee Performing Arts, and local educational foundations.

Group 3 – Designated Resident Nonprofit or Governmental Organizations
Includes recognized civic youth groups with at least 80 percent district student participation, resident youth athletic organizations, local service organizations such as Rotary and Lions, the Waunakee Chamber of Commerce, the Waunakee Public Library, resident neighborhood associations, resident home talent baseball teams, the Waunakee Community Band, and resident post-secondary educational institutions.

Group 4 – Resident Individuals, Schools, or Nonprofit Organizations Located in Dane County
Includes nonprofit organizations with 501(c)(3) or equivalent status. Documentation may be required to verify nonprofit status.

Group 5 – For-Profit Entities or Non-Resident Organizations
Includes resident for-profit entities and nonprofit organizations or schools located outside of Dane County.

Gymnasiums and Athletic Fields

(All rates are per day unless otherwise noted)

Fieldhouse and Intermediate School Lacrosse Fields range from $200.00 to $500.00, depending on group classification.

Warrior Stadium and Warrior Pitch are charged hourly, ranging from $100.00 to $175.00 per hour, depending on group classification.

Gymnasiums range from $70.00 to $200.00.

Baseball and softball diamonds range from $70.00 to $200.00.

Grass practice fields range from $70.00 to $200.00.

Wrestling rooms range from $50.00 to $160.00.

School Facilities

WIS Cafeteria and Waunakee Community High School Commons range from $70.00 to $200.00.

General classrooms and conference rooms range from $25.00 to $50.00.

Specialized classrooms range from $70.00 to $200.00.

Additional Labor Charges

(Charged per hour when required)

Set-up and take-down outside normal hours are charged at $45.00 per hour.

Field preparation and lining are charged at $45.00 per hour.

A custodial supply charge applies and ranges from $40.00 to $50.00, depending on group classification.

Additional Equipment Charges

Field lighting is charged at $50.00 per hour.

Microphone, scoreboard, and sound equipment are charged at a $10.00 flat fee.

Fees are charged when an admission fee is collected from spectators or audiences.

Aquatic Center Rental Fees

Pool rental fees are based on the total number of attendees, including participants, spectators, and officials. In addition to rental fees, renters are responsible for lifeguard wages and a custodial supply fee. Resident or non-resident status is determined by the Athletic Director in accordance with Board Policy.

Rental rates range from $75.00 to $130.00 per hour for resident groups and $95.00 to $155.00 per hour for non-resident groups, depending on attendance levels.

Custodial supply fees are assessed based on attendance, beginning at $25.00 and increasing for larger groups.

Aquatic Center memberships are available at the following annual rates:
Individual membership: $60.00 resident, $72.00 non-resident
Family membership: $120.00 resident, $144.00 non-resident
Senior membership (age 55 and older): $54.00 resident, $65.00 non-resident

Performing Arts Spaces

Performing Arts Center (PAC – Room 1800)

Rehearsal hours are charged at $50.00 to $100.00 per hour, depending on group classification.

Show hours are charged at $100.00 to $200.00 per hour, beginning one hour prior to the event start time.

Front-of-curtain use ranges from $30.00 to $80.00.

Auditorium (Room 1118)

Rehearsal hours with full lighting and sound range from $30.00 to $75.00 per hour.

Show hours with full lighting and sound range from $50.00 to $150.00 per hour.

Front-of-curtain use ranges from $30.00 to $80.00.

Performing Arts Labor and Additional Charges

A site supervisor or director is required at all times and is charged at $40.00 per hour.

Adult technicians are charged at $30.00 per hour.
Student technicians are charged at $20.00 per hour.
House managers are required for ticketed events and are charged at $30.00 per hour.
Ushers are charged at $20.00 per hour, if needed.
Custodial services are charged at market rates.
Glitter or confetti clean-up is charged at $50.00.

Additional charges may apply for piano tuning, orchestra pit cover changes, acoustical shells, risers, light trees, and dance floor installation.

Groups 1, 2, 3, and 6 are not charged for performing arts facility fees.

User Group Expectations

Facility users must reserve facilities at least 48 hours in advance through the WCSD Athletic Office or the district’s online reservation system.

Users must complete and submit all required paperwork, including a facility use application, waiver and damage form, and certificate of insurance.

For events involving children, a custodian will be on duty. District staff supervise school-sponsored events only. Non-school-sponsored events are responsible for their own supervision.

Users are expected to assist with clean-up, report any damage immediately, and ensure that children are supervised at all times.

This facilities use fee information is provided in an accessible text format. If you require this information in an alternate format or need assistance accessing the content, please contact the Waunakee Community School District.

DPI Enrollment Count

DPI Enrollment

January 2026 Summary Report

September 2025

All Information described below is available in this linked document👉Third Friday in September Count 2025

Waunakee Community School District

Third Friday in September Count — 2025–26

Notes for DPI Purposes

Open Enrollment – IN students are NOT counted
Open Enrollment – OUT students ARE counted

Elementary (EC–4)

Prairie Building Totals

Four-Year-Old Kindergarten: Residents 99 | OE In 2
EC/S&L: Residents 81 | OE In 10
Full Day Kindergarten: Residents 98 | OE In 3
First Grade: Residents 110 | OE In 11
Second Grade: Residents 103 | OE In 5
Subtotal: Residents 491 | OE In 31

Heritage Building Totals

Four-Year-Old Kindergarten: Residents 15 | OE In 0
EC/S&L: Residents 74 | OE In 9
Full Day Kindergarten: Residents 83 | OE In 8
First Grade: Residents 103 | OE In 12
Second Grade: Residents 104 | OE In 4
Third Grade: Residents 95 | OE In 12
Subtotal: Residents 474 | OE In 45

Arboretum Building Totals

Four-Year-Old Kindergarten: Residents 73 | OE In 4
EC/S&L: Residents 76 | OE In 6
Full Day Kindergarten: Residents 76 | OE In 4
First Grade: Residents 87 | OE In 2
Second Grade: Residents 92 | OE In 4
Subtotal: Residents 404 | OE In 20

EC–4 Totals (All Elementary)

Residents: 1,560
Open Enrollment IN: 126
Open Enrollment OUT: 16

Intermediate (Grades 5–6)

Fifth Grade: Residents 314 | OE In 19 | OE Out 0
Sixth Grade: Residents 307 | OE In 27 | OE Out 3
Subtotal: Residents 621 | OE In 46 | OE Out 3

Middle School (Grades 7–8)

Seventh Grade: Residents 316 | OE In 22 | OE Out 5
Eighth Grade: Residents 289 | OE In 19 | OE Out 2
Subtotal: Residents 605 | OE In 41 | OE Out 7

High School (Grades 9–12)

Ninth Grade: Residents 344 | OE In 20 | OE Out 5
Tenth Grade: Residents 312 | OE In 22 | OE Out 8
Eleventh Grade: Residents 344 | OE In 19 | OE Out 15
Twelfth Grade: Residents 296 | OE In 13 | OE Out 13
Subtotal: Residents 1,296 | OE In 74 | OE Out 41

PK–12 Totals

Residents: 4,082
Open Enrollment IN: 287
Open Enrollment OUT: 67
Total Students: 4,149

Revenue Cap / DPI Counts

Student Factor FTE

Four-Year-Old Kindergarten: 194 × 0.6 = 116
EC: 15 × 0.5 = 8
Full Day Kindergarten: 247 × 1.0 = 247
Grades 1–12: 3,690 × 1.0 = 3,690
Total Revenue Cap FTE: 4,146
Total DPI Count: 4,061

January 2025

All Information described below is available in this linked document👉Third Friday in January Count 2025

Waunakee Community School District

Second Friday in January Student Count — 2024–25

Notes for DPI Purposes

Open Enrollment – IN students are NOT counted
Open Enrollment – OUT students ARE counted

Elementary (EC–4)

Prairie Building Totals

Full Day Kindergarten: Residents 85 | OE In 7 | OE Out 0
First Grade: Residents 88 | OE In 10 | OE Out 0
Second Grade: Residents 115 | OE In 4 | OE Out 0
Third Grade: Residents 105 | OE In 6 | OE Out 0
Fourth Grade: Residents 102 | OE In 8 | OE Out 0
Subtotal: Residents 495 | OE In 35 | OE Out 0

Heritage Building Totals

EC/S&L: Residents 21 | OE In 0 | OE Out 0
Full Day Kindergarten: Residents 80 | OE In 9 | OE Out 0
First Grade: Residents 111 | OE In 4 | OE Out 0
Second Grade: Residents 94 | OE In 12 | OE Out 0
Third Grade: Residents 102 | OE In 9 | OE Out 0
Fourth Grade: Residents 96 | OE In 8 | OE Out 0
Subtotal: Residents 504 | OE In 42 | OE Out 0

Arboretum Building Totals

Full Day Kindergarten: Residents 72 | OE In 7 | OE Out 0
First Grade: Residents 78 | OE In 3 | OE Out 0
Second Grade: Residents 83 | OE In 3 | OE Out 0
Third Grade: Residents 88 | OE In 2 | OE Out 0
Fourth Grade: Residents 95 | OE In 4 | OE Out 0
Subtotal: Residents 416 | OE In 19 | OE Out 0

EC–4 Totals (All Elementary)

Residents: 1,632
Open Enrollment IN: 127
Open Enrollment OUT: 15

Intermediate (Grades 5–6)

Fifth Grade: Residents 307 | OE In 22 | OE Out 4
Sixth Grade: Residents 310 | OE In 22 | OE Out 3
Subtotal: Residents 617 | OE In 44 | OE Out 7

Middle School (Grades 7–8)

Seventh Grade: Residents 291 | OE In 19 | OE Out 2
Eighth Grade: Residents 331 | OE In 22 | OE Out 3
Subtotal: Residents 622 | OE In 41 | OE Out 5

High School (Grades 9–12)

Ninth Grade: Residents 313 | OE In 20 | OE Out 6
Tenth Grade: Residents 346 | OE In 18 | OE Out 12
Eleventh Grade: Residents 290 | OE In 12 | OE Out 9
Twelfth Grade: Residents 318 | OE In 13 | OE Out 6
Subtotal: Residents 1,267 | OE In 63 | OE Out 33

PK–12 Totals

Residents: 4,138
Open Enrollment IN: 275
Total Students: 4,138

Revenue Cap / DPI Counts

Student Factor FTE

Four-Year-Old Kindergarten: 228 × 0.6 = 137
EC: 21 × 0.5 = 11
Full Day Kindergarten: 243 × 1.0 = 243
Grades 1–12: 3,706 × 1.0 = 3,706
Total Revenue Cap FTE: 4,198
Total DPI Count: 4,097

January 2025 Summary Report

All Information described below is available in this linked document👉January 2025 Summary Report

Waunakee Community School District

Student Count Summary

January 2025

Enrollment Snapshot

Comparison to Prior September

Category	January 2025	September 2024	September 2023	Change from Prior Year
Residents	4,138	4,138	4,161	-23
Open Enrollment In	275	273	245	+28
Open Enrollment Out	60	64	60	+4
DPI Count Total	4,198	4,202	—	—
Actual Attendance	4,413	4,411	—	—

Count Definitions

DPI Count = Residents plus Open Enrollment Out
Actual Attendance = Residents plus Open Enrollment In

DPI Count Changes During the School Year

September to January – Five-Year Trend

2020–21: September to January
2021–22: September to January
2022–23: September to January
2023–24: September to January
2024–25: September to January

Enrollment Changes by Building

(Based on residents plus open enrollment students)

Prairie
Heritage
Arboretum
Intermediate
Middle School
High School
4K

Overall Net Change: Reflected in totals above

Archived DPI Enrollment - These items are part of our archived reports and may not be fully accessible. If you need any help accessing this information, please contact the Business Office @ 608-849-2000

Financial Transparency

Bond Rating

Current
Archived Financial Transparency - These items are part of our archived reports and may not be fully accessible. If you need any help accessing this information, please contact the Business Office @ 608-849-2000

Current

Archived Financial Transparency - These items are part of our archived reports and may not be fully accessible. If you need any help accessing this information, please contact the Business Office @ 608-849-2000

Audit

Current
Archived Audits - These items are part of our archived reports and may not be fully accessible. If you need any help accessing this information, please contact the Business Office @ 608-849-2000

Current

All Information described below is available in this linked document👉2024-2025 Audit

Wipfli LLP
10000 W Innovation Drive, Suite 250
Milwaukee, WI 53226
414-431-9300
www.wipfli.com

December 15, 2025

Board of Education
Waunakee Community School District
Waunakee, Wisconsin

Dear Board of Education:

We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Waunakee Community School District (the “District”) for the year ended June 30, 2025. Professional standards require that we provide you with the following information related to the audit:

Our Responsibility under Auditing Standards Generally Accepted in the United States of America and Government Auditing Standards

As stated in our engagement letter dated December 9, 2025, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States. Our audit of the financial statements does not relieve you or management of your responsibilities.

As part of our audit, we considered the system of internal control of the District. Such considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of the District’s compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our tests was not to provide an opinion on compliance with such provisions.

Planned Scope and Timing of the Audit

We performed the audit according to the planned scope and timing, and with respect to significant risks identified by us, all of which were previously communicated to your representative in our letter dated December 10, 2025, in addition to our engagement letter dated December 9, 2025, accepted by management.

Significant Audit Matters

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Waunakee Community School District are described in Note 1 to the financial statements. As described in Note 1, the District changed accounting policies related to compensated absences by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 101, Compensated Absences, in year 2025. The adoption of this standard had no impact on the District.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were the significant useful lives in calculating accumulated depreciation, the District’s proportionate share of the net pension liability, and the net OPEB liability.

Management’s estimate of accumulated depreciation is based on expected useful lives of property and equipment. The net pension liability and net OPEB liability are based on actuarial information. We evaluated the key factors and assumptions used to develop these estimates and determined that they are reasonable in relation to the financial statements taken as a whole.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We proposed no audit adjustments that could, in our judgment, either individually or in the aggregate, have a significant effect on the District’s financial reporting process.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report.

Management Representations

We have requested certain representations from management that are included in the management representation letter dated December 12, 2025, a copy of which accompanies this letter.

Management Consultations with Other Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion.” If a consultation involves application of an accounting principle to the District’s financial statements or a determination of the type of auditor’s opinion to be expressed, professional standards require the consulting accountant to check with us to ensure all relevant facts are considered. To our knowledge, there were no such consultations.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District’s auditors. These discussions occurred in the normal course of our professional relationship and were not a condition to our retention.

Other Matters

Required Supplementary Information

We applied certain limited procedures to management’s discussion and analysis, the budgetary comparison schedule – general fund, the schedules of the employer’s proportionate share of the net pension – Wisconsin Retirement System, and the schedule of changes in the net OPEB liability and related ratios – OPEB. These procedures consisted of inquiries of management and comparisons for consistency with the basic financial statements. We did not audit the RSI and do not express an opinion or assurance on it.

Supplementary Information

We were engaged to report on the combining general fund and nonmajor governmental fund statements that accompany the financial statements but are not RSI. We evaluated the form, content, and preparation methods and reconciled the information to the underlying accounting records and financial statements.

Other Information in Documents Containing Audited Financial Statements

Our responsibility does not extend beyond the audited financial statements. We read the Data Collection Form and found no material inconsistencies with the audited financial statements. We are not aware of other documents containing audited financial statements, nor were we asked to review any.

Internal Control Matters

In planning and performing our audit, we considered the District’s internal control over financial reporting solely to design audit procedures, not to express an opinion on the effectiveness of internal control. Accordingly, we do not express such an opinion.

We did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that were not identified.

This communication is intended solely for the information and use of the Board of Education and management of Waunakee Community School District and should not be used by anyone other than these specified parties.

We appreciate the opportunity to be of service to Waunakee Community School District.

Sincerely,
Wipfli LLP

Enc.

Archived Audits - These items are part of our archived reports and may not be fully accessible. If you need any help accessing this information, please contact the Business Office @ 608-849-2000

Tax Incremental Districts

All Information described below is available in this linked document👉Tax Increment Position

Waunakee Community School District
Board of Education

Position Statement – Tax Incremental Districts
Date of Adoption: January 8, 2018

Purpose
The purpose of this document is to outline the position of the Board of Education on the topic of tax incremental districts. The Board of Education annually selects a representative of the Board to act as the Village Plan Commission Liaison. The Liaison is empowered by the Board of Education to vote according to the position statement established by the Board of Education for any tax incremental district proposals. If the meeting time permits, the Liaison shall report back to the School Board regarding the proposed tax incremental district.

School Finance
It is important to understand the connection between tax incremental districts and the state of Wisconsin public school district finance system. To begin with, a school district’s budget is limited by the revenue cap formula. The revenue cap formula calculates the maximum amount of revenues available to a school district for the main two sources of revenue. These sources of revenue are local property taxes and state equalization aid. The calculation of the revenue cap maximum is a function of prior year revenues, student enrollment averages, annual increases, and various adjustments.

Property values, including tax incremental districts, have no impact on the revenue cap formula and therefore have no impact on a school district budget. However, property values do impact both major sources of revenue contained within the revenue cap—state equalization aid and property taxes.

First, state equalization aid is a complicated formula that involves student counts, prior year spending, property values, and state factors that determine the amount of funds received by a district. The state investment in the equalization aid system has varied widely in recent years, making it very difficult to estimate the impact of any one variable on the overall aid received by a school district in future years. Generally, property-wealthy districts can see state equalization aid declines when additional property values are added that do not increase the student count. However, the overall impact on district taxpayers may be mitigated by the fact that this additional property value is added to the property tax values, which lowers the tax rate.

Second, the distribution of school taxes varies based on the total property value of all the municipalities in the school district. When property value is sheltered from the school district tax levy by a tax incremental district, the distribution of school tax changes for all taxpayers contributing toward the school district tax levy. During the length of the tax incremental district, all district taxpayers (inside and outside of the Village of Waunakee) will pay for the school tax that would have been paid for by the properties located within the tax incremental district.

The impact depends on the equalized value of the properties located within the tax incremental district and the length of time the tax incremental district is open. Given this property tax impact, there are three scenarios that require further analysis:

Scenario 1
The facts of the tax incremental district lead the Liaison to believe that the development will not occur without the creation of the tax incremental district. The facts include factors such as the number of years for the payback of the tax incremental district, the dollar amount being requested, the public improvements included in the tax incremental district, the future value of the incremental property value, and the property being considered (i.e., is the property owned, leased, or under an option to purchase).

Under this scenario, the additional property tax value would not be created unless the tax incremental district is created. If that is the case, the distribution of school taxes would not be impacted either way because the development would not occur. In fact, if the development were to occur, future taxpayers will benefit when the additional property value is available to be taxed by the school district at the conclusion of the tax incremental district.

Scenario 2
The facts of the tax incremental district lead the Liaison to believe that the development will occur without the creation of the tax incremental district. The facts include factors such as the number of years for the payback of the tax incremental district, the dollar amount being requested, the public improvements included in the tax incremental district, the future value of the incremental property value, and the property being considered (i.e., is the property owned, leased, or under an option to purchase).

Under this scenario, the additional property tax value will be created even if the tax incremental district is not created. If that is the case, the distribution of school taxes will be impacted because the development will occur. In fact, existing taxpayers will pay a larger portion of the school tax because this development is sheltered from school tax by the tax incremental district.

Scenario 3
The facts of the tax incremental district lead the Liaison to believe that the development includes a blend of both Scenario 1 and Scenario 2 properties. The facts include factors such as the number of years for the payback of the tax incremental district, the dollar amount being requested, the public improvements included in the tax incremental district, the future value of the incremental property value, and the property being considered (i.e., is the property owned, leased, or under an option to purchase).

Under this scenario, some of the additional property tax value will be created even if the tax incremental district is not created (example: housing), while some of the additional property tax value would not be created unless the tax incremental district is created (example: commercial). If that is the case, the distribution of school taxes will be impacted because some of the development will occur without the tax incremental district. In fact, existing taxpayers will pay a larger portion of the school tax because these properties (example: housing) within this development are sheltered from school tax by the tax incremental district.

Position Statement
The Board of Education provides this guidance for the Liaison to support the creation of a tax incremental district if the facts lead the Liaison to believe that Scenario 1 is occurring. The Board of Education provides this guidance for the Liaison to vote against the creation of a tax incremental district if the facts lead the Liaison to believe that either Scenario 2 or Scenario 3 is occurring. The Liaison shall have the flexibility to take into account the details of any proposed tax incremental district, such as the public good created from a tax incremental district.

Tax Levy

The tax levy is annually approved by the School Board in October and certified to all municipalities in early November.

2025-2026 Tax Levy

2025-2026 Tax Levy Explanation

Archived Tax Levy - These items are part of our archived reports and may not be fully accessible. If you need any help accessing this information, please contact the Business Office @ 608-849-2000

Vendors

Vendors requiring tax documents for the Waunakee Community School District

Waunakee Community School District W9
Waunakee Community School District Tax Exempt Certificate (S-211)

Vendors requesting to be an active vendor with the Waunakee Community School District

The Waunakee Board of Education has a policy which requires all payments be made via ACH (electronic) payments into a banking account. A completed W9 must also be submitted, per IRS guidelines.

WCSD ACH Form
WCSD ACH Form for athletics officials only

WCSD ACH Form (Spanish)
W9 Form

W9 Form (Spanish)

Please submit these completed forms to the school or department initiating the request. Once all required documents are received, your information will be entered into our vendor system within 10 business days and the appropriate building’s budgetary assistant notified so that payment and/or order processing can be submitted, as appropriate. You will receive an email notification from employeeaccess@waunakee.k12.wi.us when payment is deposited into your account. This email will provide a description of services provided and/or invoice information, as applicable.

To ensure timely payment, we recommend submitting documents prior to providing services. Submitting complete, legible and accurate forms will also avoid unnecessary delays.

Should any of your information change, please submit new forms. This avoids processing delays and potential additional bank fees.

If you have any questions regarding the required documentation, please contact the school/department requesting this information.