Budget Committee
Wisconsin · Iola-Scandinavia · Waupaca County · CESA 05

Iola-Scandinavia School District

District briefing, fall 2026: enrollment, achievement, finances and property taxes.

On the ballot · November 3, 2026

Iola-Scandinavia School District: one referendum question

Shall the School District of Iola-Scandinavia, Waupaca and Portage Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,200,000 for the 2026-2027 school year, and by $1,500,000 per year for three years, beginning with the 2027-2028 school year and ending with the 2029-2030 school year, for non-recurring purposes consisting of sustaining educational programming, student opportunities and operations?

Source: sample ballot

Enrollment
573
2025-26
Revenue-limit members
636
2025-26 funding count
Enrollment, 5 yr
−5.4%
headcount change · regional +0.4%
Cost / member
$14,942
day-to-day, 2024-25
Mill rate
6.98
statewide K-12 6.90
Home value
−13%
2025 tax roll vs. 14 nearby districts
Teachers staying
94%
2025-26

A z-score places the district's Forward result against every Wisconsin district that year: 0 is the average district, +1 one standard deviation above. Because each year stands on its own, z-scores compare across the 2023-24 rescaling, when percentages cannot. In 2024-25, Iola-Scandinavia scored +0.18 in ELA and −0.15 in math (57th and 41st percentile statewide); over the last three tested years it averaged +0.03 and −0.58.

Iola-ScandinaviaPeers (median)Average Wisconsin district (0)

ELA

+0.30+0.06−0.18−0.43−0.672015-162019-202024-25

Math

+0.29−0.08−0.45−0.82−1.202015-162019-202024-25

Expected z-score given demographics

MeasureIola-ScandinaviaExpected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25+0.18+0.24about as expected−0.02about as expected
Forward math, z-score2024-25−0.15+0.28lower than expected+0.02about as expected

The Expected section’s two benchmarks on the z scale: the model fitted to every other Wisconsin district, and the peers’ own z-scores moved to the district’s demographics, size and property wealth, then their median. Filled dot: gap from the Wisconsin expectation; ring: gap from the peer expectation.

Compare groups on the z scale

Each student group's result against the same group in every other Wisconsin district (0 = the average district's result for that group), with the Wisconsin model's expectation for the district's students in that group.

Proficiency rates (the share meeting or exceeding) follow in the Achievement section. Z-scores standardize each year's result against every comparable district that year (0 = the average district; +1 = one standard deviation above), so years on either side of a test or cut-score change can be compared. Testing was canceled in spring 2020.

Enrollment

573 students in 2025-26, −5.4% over five years while the regional peer median moved +0.4%.

Spending

$14,942 day-to-day cost per member in 2024-25, in line with the peer median of $14,940 and in line with the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $17,912.

Taxes

The school tax rate is 6.98 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $5.2M, 7% of it referendum-approved debt.

Revenue limit

$14,766 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 4 operating questions, passing 3, most recently Apr 2026 (non-recurring, failed).

Iola-Scandinavia enrolled 573 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 20%; the median regional peer shrank 7% and the median Wisconsin district shrank 9%. The chart indexes each series to its 2014-15 level.

Iola-ScandinaviaRegional peers (median)Wisconsin (median district)
102969084772014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Iola-Scandinavia's size. In 2024-25, 669 children lived in the district by DPI's September membership count (full-time equivalent, so four-year-old kindergarten counts part-time; the revenue limit averages it over three years), and 579 students attended its schools. Open enrollment connects them: 114 residents attended other districts and 36 students from other districts came in. Since 2014-15, the resident count has fallen 4% while attendance has fallen 19%, as net transfers out went from 6 to 78.

YearResidentsOpen enr. outOpen enr. inAttending
2020-216498245606
2021-226499042591
2022-236389447571
2023-2465310241584
2024-2566911436579
2025-26———573

Residents: children living in the district, by DPI September membership (full-time equivalent), the count the revenue limit is built from. Open enr. out / in: students open-enrolled to other districts and from them. Attending: DPI certified enrollment (September headcount). Open enrollment: DPI open enrollment annual reports, transfers rather than applications. Residents minus transfers out plus transfers in comes close to attendance; the remaining gap is mostly four-year-old kindergarten, which membership counts part-time. A dash means DPI has not yet published that count.

The entering class

Iola-Scandinavia enrolled 40 kindergartners on average over the last three years, +3% against the three years ending 2016-17, where the median regional peer moved −6% and the median Wisconsin district −12%. Over the same span its K–12 count moved −17% and the median regional peer −5%.

Where a falling enrollment line comes from matters more than its slope. Following each class from one grade to the next, Iola-Scandinavia gains students as its cohorts move up — 1.008 per student at 8 of 12 grade steps, against 1.010 for its regional peers. Children already enrolled here are not leaving as they get older; the decline arrives at the front door, in the size of each entering class.

YearKindergarten
2020-2130
2021-2229
2022-2330
2023-2437
2024-2542
2025-2640

DPI certified enrollment by grade level, the third-Friday-of-September count. Kindergarten is five-year-old kindergarten; four-year-old kindergarten is a separate program and is excluded. Three-year averages at each end, because a single district's kindergarten is a few hundred children and one year swings several percent on noise. Progression is students in grade g+1 the next year per student in grade g, averaged over 2014-2025; above 1.00 the cohort gained students. Regional figures cover the 12 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities13.1%11.7%16.0%
English learners0.7%0.3%2.4%
Economically disadvantaged37.5%37.0%35.6%
White91.1%96.7%85.3%
Hispanic5.9%1.5%6.8%
Two or More2.6%1.5%3.9%
Amer Indian0.3%—0.4%
Asian—0.3%0.9%

Community (ACS 2024)

MeasureIola-ScandinaviaMedian WI district
Median household income$70,341$77,317
Poverty rate8.8%8.3%
Adults with a bachelor's degree or more17.7%25.4%
Households with children26.1%25.9%
Residents 65 and older22.8%20.5%
Median home value (2025 tax roll)$195,000$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Iola-Scandinavia was worth $195,000, 13% below the median of the 14 districts within 25 miles ($223,700). That ranks 9th of 15 in the area and at the 24th percentile of Wisconsin districts (state median $263,500).

2025 tax rollIola-ScandinaviaNearby medianDifferenceWisconsin median
Median home value$195,000$223,700−13%$263,500
Middle half of homes$127,200–$282,600

Wisconsin Statewide Parcel Map (State Cartographer's Office), 2025 tax roll: the median estimated fair market value (assessed value over the municipality's assessment ratio) of parcels classed residential only with a building on them, so vacant lots, apartment buildings of four or more units and homes on parcels that also carry farm, forest or undeveloped land are left out. Unlike the Census figure, the roll includes seasonal homes. Nearby districts are those whose NCES office address lies within 25 miles of Iola-Scandinavia's: Columbus (10 mi, $310,500); Tomorrow River (9 mi, $268,400); Stevens Point Area Public (22 mi, $265,900); Waupaca (12 mi, $254,800); Wild Rose (23 mi, $243,700); Weyauwega-Fremont (16 mi, $234,300); New London (20 mi, $226,800); Rosholt (13 mi, $220,600); Manawa (11 mi, $186,200); Wittenberg-Birnamwood (23 mi, $182,350); Clintonville (20 mi, $155,100); Marion (17 mi, $154,100); Almond-Bancroft (22 mi, $137,050); Tigerton (17 mi, $117,400).

Enrollment and the funding count

Wisconsin's revenue limit, which caps what a district may raise from general state aid and the property tax combined, is set per member using a three-year rolling average of membership: each September's full-time-equivalent count plus 40% of summer-school FTE. Iola-Scandinavia's revenue-limit membership for 2025-26 is 636.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-216496531.01
2021-226496410.99
2022-236386220.97
2023-246536190.95
2024-256696240.93
2025-26—636—

DPI revenue limit worksheets (three-year average membership) and DPI September membership. Years without a membership count show a dash.

In spring 2025, 56% of Iola-Scandinavia students met or exceeded Forward standards in ELA and 54% in math, against 54% and 57% in the median Wisconsin district.

Z-scores, their trend and the expected values open this report (Achievement on the z scale); this section reports proficiency rates and the other outcomes.

Attendance, ACT and discipline

MeasureIola-ScandinaviaPeersWisconsin medianYear
Attendance rate95.1%94.7%94.3%2024-25
Chronic absenteeism6.9%9.1%10.9%2024-25
ACT composite (grade 11)19.018.519.22024-25
Suspensions and expulsions per 1,0003.527.433.02024-25

DPI WISEdash files. Chronic absenteeism = share of students missing 10% or more of enrolled days.

Iola-Scandinavia's day-to-day cost per member was $14,942 in 2024-25, against $14,940 for the median peer and $14,960 for the median Wisconsin district. This is DPI's current educational cost: instruction and instructional support, without construction, debt service, transportation or food service, which rise and fall with building projects rather than with what a year of school costs. Counting all of those, DPI's total district cost per member was $17,912, against $18,002 for the median peer and $18,324 statewide. Local property tax paid for 38% of revenue, against 38% statewide.

Iola-ScandinaviaPeers (median)Wisconsin (median district)
$16,108$14,099$12,090$10,080$8,0712006-072010-112014-152018-192024-25

The revenue limit allows $14,766 per member for 2025-26, above the statewide K-12 median of $13,575 and above the peer median of $12,725. The limit counts general state aid and the property tax together, so state aid changes move the levy rather than total revenue. Voters have decided 4 operating questions, passing 3, most recently Apr 2026 (non-recurring, failed).

Iola-ScandinaviaPeers (median)Wisconsin (median district)
$15,563$13,504$11,446$9,388$7,3292005-062009-102013-142017-182021-222025-26

Total district cost per member and revenue shares: DPI comparative cost data. Revenue limit: DPI revenue limit worksheets; statewide comparison is K-12 districts only.

The district's 2025-26 levy is $5.2M, at a rate of 6.98 mills per $1,000 of equalized value (statewide K-12 median 6.90). 7% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$4.6M$3.8M$0.7M10.70
2021-22$4.5M$4.0M$0.4M9.57
2022-23$4.3M$3.9M$0.2M8.65
2023-24$4.4M$4.1M$0.2M7.64
2024-25$4.8M$4.2M$0.3M7.11
2025-26$5.2M$4.6M$0.3M6.98
Iola-ScandinaviaRegional peers (median)Wisconsin (median district)
11.6710.228.777.325.872006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $2,081 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $195,000; the school portion of its bill is about $1,360.

Property tax on the median home, by taxing authority, payable 2026

A home at Iola-Scandinavia's median value, about $195,000 at the current assessment, owes roughly $2,450 in property tax for taxes payable 2026. The school district's part is $1,360 (50% before credits); the rest goes to the county, the city, village or town, the technical college district and special districts such as sanitary and lake districts, less the state's school levy tax credit. That bill is $210 less than the bill on the median regional peer's median home.

Taxing authorityIola-ScandinaviaRegional peers (median)
School district$1,360 50%$1,290 47%
Technical college$140 5%$160 6%
County$820 30%$810 30%
City, village or town$370 14%$460 17%
Special districts$10 0%$30 1%
State school levy tax credit−$250−$240
Total$2,450$2,670
Median home value$195,000$203,000

Each column is the tax on that district's own median home. Peer columns show the median across the group's districts, figure by figure, so their rows need not add to the total. The percentage is each authority's share of the bill before credits.

The same $195,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Iola-Scandinavia's rates the home owes $2,450; at the median regional peer's rates it would owe $2,480.

Taxing authorityIola-ScandinaviaRegional peers (median)
School district$1,360 50%$1,330 50%
Technical college$140 5%$130 5%
County$820 30%$770 29%
City, village or town$370 14%$390 15%
Special districts$10 0%$20 1%
State school levy tax credit−$250−$240
Total$2,450$2,480
Tax as a share of home value1.26%1.27%

Wisconsin Department of Revenue, Town, Village and City Taxes, 2025 levies (taxes payable 2026): each taxing body's levy over the full value it is spread on. The school rate is the district's own levy over its equalized value; county, municipal, technical college and special-district rates are averages over the towns, villages and cities the district covers, weighted by its value in each, so a home in any one of them pays somewhat more or less. The school levy tax credit is the state-paid credit DOR spreads by municipality; the lottery and gaming credit and first dollar credit, applied per parcel, are not included. Median home value: the median of the 1,841 residential parcels with a home on them on the 2025 tax roll (January 1, 2025), at the estimated fair market value the roll reports (assessed value over the municipality's assessment ratio); parcels that also carry farm, forest or undeveloped land are left out. Wisconsin Statewide Parcel Map, State Cartographer's Office. The parcel-based median bill above runs lower because it covers every residential parcel, including vacant lots, and is net of the per-parcel credits.

Levy by fund and equalized value: DPI and Department of Revenue. Typical bill: parcel-level residential bills inside the district boundary; school portion applies the school tax rate to the tax-roll median home value and is an estimate.

Voters have decided 8 referendum questions since 1994 and approved 7.

ElectionTypePurposeAmountYesResult
Apr 2026OperatingNon-recurring referendum to exceed revenue limit for education programming, student opp...$7.6M44.8%Failed
Apr 2024CapitalReferendum to issue debt for school safety and building updates$2.3M66.7%Passed
Nov 2020OperatingNon-recurring referendum to exceed revenue limits for educational programming, student ...$6.8M57.2%Passed
Nov 2016OperatingRevenue Cap Exemption$4.6M61.6%Passed
Nov 2016CapitalReferendum to issue debt for school improvement programs.$2.0M72.5%Passed
Nov 1999Capitalconstruct addition to & remodel/renovate e.s., aquatic center at h.s.$7.0M52.2%Passed
Nov 1999Operatingoperating costs$0.2M52.4%Passed
Apr 1994Capitaladd to H.S.$0.9M70.6%Passed

DPI referenda file, 1993 onward.

3 of the 12 peers have a question before voters on November 3, 2026: Cashton (non-recurring $1.4M); De Soto Area (non-recurring $3.6M); Weyauwega-Fremont (debt $8.4M). Iola-Scandinavia also has a question on that ballot. At the most recent election, April 2026, 2 questions among Iola-Scandinavia and its peers went to voters and 1 passed; Iola-Scandinavia's non-recurring question failed with 44.8% yes.

Since 2016 the peers have passed 20 of 30 (67%) of their questions: 9 of 16 (56%) of revenue-limit (operating) questions and 11 of 14 (79%) of debt questions. Iola-Scandinavia's record over the same years is 4 of 5 (80%). In 2026-27, 7 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
CashtonNov 3, 2026Non-recurring$1.4M$450K2027-28 to 2029-30
De Soto AreaNov 3, 2026Non-recurring$3.6M2026-27 to 2028-29
Iola-ScandinaviaNov 3, 2026Non-recurring$5.7M2026-27 to 2029-30
Weyauwega-FremontNov 3, 2026Debt$8.4M

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
Almond-BancroftApr 2018Recurring$525Kfrom 2023-2462.8%
Clear LakeApr 2022Recurring$800Kfrom 2022-2354.5%
Iola-ScandinaviaNov 1999Recurring$200Kongoing52.4%
MarionApr 2023Recurring$300Kongoing57.3%
River RidgeFeb 2014Recurring$350Kongoing54.3%
RosholtApr 2026Non-recurring2026-27 to 2029-3054.2%
RosholtApr 2017Recurring$700Kfrom 2017-1866.8%
SpencerApr 2022Recurring$925Kfrom 2022-2351.9%
SpencerApr 1999Recurring$250Kongoing64.2%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
Iola-Scandinavia542 of 32 of 2Apr 2026, failed 45%
Algoma220 of 02 of 2Apr 2024, passed 68%
Almond-Bancroft111 of 10 of 0Apr 2018, passed 63%
Cashton000 of 00 of 0none
Clear Lake111 of 10 of 0Apr 2022, passed 54%
De Soto Area300 of 30 of 0Apr 2025, failed 48%
Marion431 of 12 of 3Nov 2024, passed 60%
Random Lake110 of 01 of 1Nov 2022, passed 55%
River Ridge620 of 22 of 4Nov 2024, failed 46%
Rosholt544 of 50 of 0Apr 2026, passed 54%
Spencer432 of 31 of 1Apr 2022, passed 52%
Weyauwega-Fremont110 of 01 of 1Nov 2016, passed 54%
Wild Rose220 of 02 of 2Apr 2022, passed 55%

Every question decided since 2016

DistrictDateTypeAmountSchool yearsYesResult
Iola-ScandinaviaApr 2026Non-recurring$7.6M2026-27 to 2029-3044.8%Failed
RosholtApr 2026Non-recurring$7.8M2026-27 to 2029-3054.2%Passed
De Soto AreaApr 2025Non-recurring$4.2M2025-26 to 2027-2847.7%Failed
RosholtApr 2025Non-recurring$9.9M2026-27 to 2030-3145.3%Failed
De Soto AreaNov 2024Non-recurring$5.5M2024-25 to 2026-2746.0%Failed
MarionNov 2024Debt$7.4M60.2%Passed
MarionNov 2024Debt$7.6M52.1%Passed
River RidgeNov 2024Non-recurring$3.3M2024-25 to 2026-2745.9%Failed
AlgomaApr 2024Debt$10.1M67.9%Passed
De Soto AreaApr 2024Non-recurring$4.8M2024-25 to 2027-2832.4%Failed
Iola-ScandinaviaApr 2024Debt$2.3M66.7%Passed
River RidgeApr 2024Recurring$6.5Mfrom 2024-2543.6%Failed
MarionApr 2023Debt$6.9M48.9%Failed
MarionApr 2023Recurring$300Kongoing57.3%Passed
Random LakeNov 2022Debt$29.9M54.9%Passed
Clear LakeApr 2022Recurring$800Kfrom 2022-2354.5%Passed
RosholtApr 2022Non-recurring$5.3M2022-23 to 2025-2650.6%Passed
SpencerApr 2022Recurring$925Kfrom 2022-2351.9%Passed
Wild RoseApr 2022Debt$15.6M55.5%Passed
Wild RoseApr 2022Debt$2.3M60.0%Passed
SpencerApr 2021Non-recurring$975K2021-2239.3%Failed
Iola-ScandinaviaNov 2020Non-recurring$6.8M2021-22 to 2025-2657.2%Passed
River RidgeNov 2020Debt$2.3M55.7%Passed
River RidgeFeb 2020Debt$2.3M49.9%Failed
SpencerApr 2019Debt$6.0M56.6%Passed
Almond-BancroftApr 2018Recurring$525Kfrom 2023-2462.8%Passed
RosholtApr 2017Non-recurring$735K2018-19 to 2021-2266.8%Passed
RosholtApr 2017Recurring$700Kfrom 2017-1866.8%Passed
Iola-ScandinaviaNov 2016Debt$2.0M72.5%Passed
Iola-ScandinaviaNov 2016Non-recurring$4.6M2016-17 to 2020-2161.6%Passed
River RidgeNov 2016Debt$9.5M52.5%Passed
River RidgeNov 2016Debt$1.5M45.2%Failed
Weyauwega-FremontNov 2016Debt$21.0M53.8%Passed
AlgomaApr 2016Debt$4.9M80.0%Passed
SpencerApr 2016Non-recurring$4.9M2016-17 to 2020-2155.4%Passed

Wisconsin DPI School District Referenda Report, as of October 27, 2026. Non-recurring and recurring questions ask to exceed the revenue limit (operating money); debt questions authorize borrowing for buildings. School years are the years an operating authority covers; a recurring authority is permanent. Amounts are the totals on the ballot; yes is the share of votes cast on the question. Comparison districts are the peers listed under Comparison districts.

94% of Iola-Scandinavia's teachers stayed in the district into 2025-26, against 89% for the median peer and 91% statewide; 0% left Wisconsin public schools. Average teacher salary was $61,502, against $55,860 for the median peer and $61,273 statewide.

Iola-ScandinaviaPeers (median)Wisconsin (median district)
97%94%91%87%84%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators46+50%+22%
Teachers5250−4%+1%
Aides/Paraprofessionals1014+40%+21%
Pupil Services64−33%+15%
Other2937+28%−5%

DPI All Staff files: distinct people (headcount) by role in each year. Peers: the median change across the peers.

DPI All Staff files, person-level, linked year to year.

Wherever this briefing sets Iola-Scandinavia beside other districts, it uses the groups below. A group figure is the middle value across its members, each counted equally, so one large member cannot dominate it.

Peers 12 districts

The 12 Wisconsin districts of the same type most like Iola-Scandinavia on four equally weighted factors: total enrollment (compared as a ratio, so half as large counts as near as twice as large), day-to-day cost per member, students per staff member (full-time equivalent) and the share of economically disadvantaged students, each difference scaled by how much the factor varies across districts, and none more than two standard deviations away on any one. The group starts with nearby districts that match closely (within half a standard deviation on average) and fills the rest from anywhere in the state. Iola-Scandinavia: 573 students, $14,942 day-to-day cost, 5.8 students per staff member, 37.5% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
RosholtPortage13481$16,2105.630.1%
MarionWaupaca14472$14,2935.938.1%
Almond-BancroftPortage21329$15,1825.948.6%
Weyauwega-FremontWaupaca22814$14,4176.834.3%
Wild RoseWaushara24564$14,2826.345.0%
SpencerMarathon58614$14,6525.831.8%
AlgomaKewaunee81635$15,0255.842.0%
Random LakeSheboygan88604$14,9485.731.5%
CashtonMonroe98581$14,9316.339.8%
De Soto AreaVernon123443$14,3355.934.8%
River RidgeGrant144455$15,4395.738.5%
Clear LakePolk159519$15,1796.134.7%

Regional peers 12 districts

The 12 districts of the same type within 25 miles of Iola-Scandinavia, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of Iola-Scandinavia’s. They carry enrollment, property taxes and home sales, and their median sits beneath the peer median elsewhere. Districts in both groups appear in both lists.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
ManawaWaupaca11526$14,3927.451.3%
Tomorrow RiverPortage111,230$15,5587.925.5%
RosholtPortage13481$16,2105.630.1%
WaupacaWaupaca132,048$13,9146.942.5%
MarionWaupaca14472$14,2935.938.1%
TigertonShawano14229$17,3314.640.6%
ClintonvilleWaupaca201,126$13,1666.450.2%
Almond-BancroftPortage21329$15,1825.948.6%
Weyauwega-FremontWaupaca22814$14,4176.834.3%
Wittenberg-BirnamwoodShawano221,185$12,3297.342.1%
New LondonWaupaca221,977$13,4987.938.3%
Wild RoseWaushara24564$14,2826.345.0%

“Wisconsin median” is the middle value across Wisconsin districts; property-tax and revenue-limit comparisons use K-12 districts only, because elementary and union high school districts overlap the same territory.