Budget Committee
Wisconsin · Thorp · Clark County · CESA 10

Thorp School District

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

On the ballot · November 3, 2026

Thorp School District: one referendum question

Shall the School District of Thorp, Clark and Taylor Counties, Wisconsin be authorized to issue pursuant to Chapter 67 of the Wisconsin Statutes, general obligation bonds in an amount not to exceed $8,500,000 for the public purpose of paying the cost of a school facility improvement project consisting of: district-wide capital maintenance and building infrastructure improvements, including plumbing, electrical, HVAC, roof, asphalt and fire safety repairs and replacements; and acquisition of furnishings, fixtures and equipment?

Source: county clerk notice

Enrollment
487
2025-26
Revenue-limit members
510
2025-26 funding count
Enrollment, 5 yr
−14.9%
headcount change · regional −6.7%
Cost / member
$14,136
day-to-day, 2024-25
Mill rate
5.62
statewide K-12 6.90
Home value
+5%
2025 tax roll vs. 10 nearby districts
Teachers staying
85%
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, Thorp scored −0.34 in ELA and +0.17 in math (34th and 54th percentile statewide); over the last three tested years it averaged −0.02 and +0.43.

ThorpPeers (median)Average Wisconsin district (0)

ELA

+0.88+0.44−0.00−0.44−0.882015-162019-202024-25

Math

+0.76+0.35−0.06−0.47−0.882015-162019-202024-25

Expected z-score given demographics

MeasureThorpExpected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25−0.34−0.54about as expected−0.63about as expected
Forward math, z-score2024-25+0.17−0.50well above expected−0.62well above 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

487 students in 2025-26, −14.9% over five years while the regional peer median moved −6.7%.

Spending

$14,136 day-to-day cost per member in 2024-25, below the peer median of $14,404 and below the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $17,760.

Taxes

The school tax rate is 5.62 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $2.9M, 22% of it referendum-approved debt.

Revenue limit

$13,371 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 1 operating question, passing 0, most recently Apr 2024 (non-recurring, failed).

Thorp enrolled 487 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 20%; the median regional peer shrank 8% and the median Wisconsin district shrank 9%. The chart indexes each series to its 2014-15 level. Private schools inside the district's boundaries enroll 29.1% of school-age children (2024-25), against 9.7% in the median district.

ThorpRegional peers (median)Wisconsin (median district)
103979084772014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Thorp's size. In 2024-25, 559 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 516 students attended its schools. Open enrollment connects them: 74 residents attended other districts and 68 students from other districts came in. Since 2014-15, the resident count has fallen 3% while attendance has fallen 15%, as net transfers out went from 41 to 6.

YearResidentsOpen enr. outOpen enr. inAttending
2020-215545662572
2021-225596159549
2022-235686762538
2023-245717367544
2024-255597468516
2025-26———487

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

Thorp enrolled 25 kindergartners on average over the last three years, −44% against the three years ending 2016-17, where the median regional peer moved −15% and the median Wisconsin district −12%. Over the same span its K–12 count moved −13% 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, Thorp gains students as its cohorts move up — 1.008 per student at 7 of 12 grade steps, against 1.007 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
2020-2137
2021-2230
2022-2332
2023-2425
2024-2524
2025-2626

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 10 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities14.6%4.0%16.0%
English learners2.9%2.3%2.4%
Economically disadvantaged52.8%54.9%35.6%
White90.6%94.4%85.3%
Hispanic6.4%3.7%6.8%
Two or More3.1%1.2%3.9%
Asian—0.3%0.9%
Black—0.3%1.0%

Community (ACS 2024)

MeasureThorpMedian WI district
Median household income$64,792$77,317
Poverty rate7.6%8.3%
Adults with a bachelor's degree or more10.9%25.4%
Households with children33.5%25.9%
Residents 65 and older18.5%20.5%
Median home value (2025 tax roll)$180,650$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Thorp was worth $180,650, 5% above the median of the 10 districts within 25 miles ($171,475). That ranks 4th of 11 in the area and at the 18th percentile of Wisconsin districts (state median $263,500).

2025 tax rollThorpNearby medianDifferenceWisconsin median
Median home value$180,650$171,475+5%$263,500
Middle half of homes$133,900–$241,600

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 Thorp's: Lake Holcombe (24 mi, $317,900); Cadott Community (17 mi, $254,200); Stanley-Boyd Area (6 mi, $180,800); Greenwood (16 mi, $172,450); Colby (23 mi, $172,000); Cornell (23 mi, $170,950); Loyal (21 mi, $164,150); Abbotsford (23 mi, $142,300); Owen-Withee (11 mi, $128,100); Gilman (15 mi, $112,950).

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. Thorp's revenue-limit membership for 2025-26 is 510.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-215545621.01
2021-225595500.98
2022-235685360.94
2023-245715350.94
2024-255595280.94
2025-26—510—

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

In spring 2025, 49% of Thorp students met or exceeded Forward standards in ELA and 58% 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

MeasureThorpPeersWisconsin medianYear
Attendance rate95.3%93.3%94.3%2024-25
Chronic absenteeism6.8%14.3%10.9%2024-25
ACT composite (grade 11)17.218.219.22024-25
Suspensions and expulsions per 1,0001.949.633.02024-25

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

Thorp's day-to-day cost per member was $14,136 in 2024-25, against $14,404 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 $17,760, against $17,691 for the median peer and $18,324 statewide. Local property tax paid for 29% of revenue, against 38% statewide.

ThorpPeers (median)Wisconsin (median district)
$15,609$13,933$12,256$10,580$8,9042006-072010-112014-152018-192024-25

The revenue limit allows $13,371 per member for 2025-26, below the statewide K-12 median of $13,575 and above the peer median of $12,966. 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 1 operating question, passing 0, most recently Apr 2024 (non-recurring, failed).

ThorpPeers (median)Wisconsin (median district)
$14,208$12,573$10,938$9,304$7,6692005-062009-102013-142017-182021-222025-26

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 $2.9M, at a rate of 5.62 mills per $1,000 of equalized value (statewide K-12 median 6.90). 22% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$2.2M$1.6M$0.3M8.21
2021-22$2.3M$1.6M$0.3M7.77
2022-23$2.3M$1.5M$0.5M6.23
2023-24$2.6M$1.7M$0.5M6.23
2024-25$2.8M$1.9M$0.6M6.20
2025-26$2.9M$1.9M$0.7M5.62
ThorpRegional peers (median)Wisconsin (median district)
11.049.548.046.545.042006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $2,110 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $180,600; the school portion of its bill is about $1,020.

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

A home at Thorp's median value, about $181,000 at the current assessment, owes roughly $2,350 in property tax for taxes payable 2026. The school district's part is $1,020 (40% 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 about the same as the bill on the median regional peer's median home.

Taxing authorityThorpRegional peers (median)
School district$1,020 40%$1,020 45%
Technical college$120 5%$120 5%
County$1,060 42%$690 30%
City, village or town$350 14%$410 18%
Special districts$10 0%$50 2%
State school levy tax credit−$200−$200
Total$2,350$2,380
Median home value$181,000$171,000

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 $181,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Thorp's rates the home owes $2,350; at the median regional peer's rates it would owe $2,440.

Taxing authorityThorpRegional peers (median)
School district$1,020 40%$1,170 45%
Technical college$120 5%$120 4%
County$1,060 42%$850 33%
City, village or town$350 14%$440 17%
Special districts$10 0%$40 1%
State school levy tax credit−$200−$240
Total$2,350$2,440
Tax as a share of home value1.30%1.35%

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 928 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 7 referendum questions since 2006 and approved 3.

ElectionTypePurposeAmountYesResult
Apr 2024OperatingOperational costs that will include programming needs, resources, staffing and low cost...$3.6M36.2%Failed
Apr 2017CapitalConstruction of activity center for fine arts performances and youth athletic practices.$3.2M33.5%Failed
Apr 2017CapitalOperation and maintenance of existing building and construction of three building addit...$4.5M58.2%Passed
Feb 2008CapitalAG/TECH ED SHOP BUILDING ADDITION$0.5M57.2%Passed
Apr 2007CapitalBUILD TECH ED AND AG SHOP AND RELATED EQUIPMENT$0.5M49.9%Failed
Apr 2007CapitalCOST OF UNIVENT REPLACEMENT$0.2M56.0%Passed
Apr 2006CapitalFor the public purpose of paying the cost of constructing and equipping an addition to ...$1.4M28.3%Failed

DPI referenda file, 1993 onward.

3 of the 12 peers have a question before voters on November 3, 2026: Ladysmith (non-recurring $4.8M); Oconto Unified (non-recurring $4.5M); Unity (debt $32.0M and recurring $600K). Thorp also has a question on that ballot. At the most recent election, April 2026, 5 questions among Thorp and its peers went to voters and 4 passed.

Since 2016 the peers have passed 27 of 32 (84%) of their questions: 16 of 20 (80%) of revenue-limit (operating) questions and 11 of 12 (92%) of debt questions. Thorp's record over the same years is 1 of 3 (33%). In 2026-27, 8 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
LadysmithNov 3, 2026Non-recurring$4.8M$950K2027-28 to 2031-32
Oconto UnifiedNov 3, 2026Non-recurring$4.5M$900K2027-28 to 2031-32
ThorpNov 3, 2026Debt$8.5M
UnityNov 3, 2026Debt$32.0M
UnityNov 3, 2026Recurring$600Kongoing

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
BrodheadApr 2025Non-recurring$1.8M2024-25 to 2026-2750.5%
DodgelandApr 2026Non-recurring$700K2026-27 to 2029-3052.0%
GilmanApr 2026Non-recurring$700K2026-27 to 2029-3050.3%
LadysmithApr 2022Non-recurring$600K2022-23 to 2026-2759.9%
LadysmithFeb 2001Recurring$350Kongoing50.9%
Owen-WitheeNov 2024Non-recurring$500K2024-25 to 2026-2759.2%
ShullsburgApr 2026Recurring$750Kongoing63.8%
ShullsburgApr 2018Recurring$400Kfrom 2018-1980.5%
Spooner AreaApr 2002Recurring$350Kongoing55.7%
UnitySep 2006Recurring$900Kongoing53.9%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
Thorp310 of 11 of 2Apr 2024, failed 36%
Brodhead554 of 41 of 1Apr 2025, passed 51%
Colby330 of 03 of 3Nov 2024, passed 61%
Cornell110 of 01 of 1Apr 2026, passed 68%
Dodgeland321 of 21 of 1Apr 2026, passed 52%
Gilman333 of 30 of 0Apr 2026, passed 50%
Ladysmith221 of 11 of 1Apr 2022, passed 59%
Manawa321 of 11 of 2Apr 2019, failed 42%
Oconto Unified321 of 21 of 1Apr 2026, failed 46%
Owen-Withee432 of 31 of 1Nov 2024, passed 59%
Shullsburg322 of 30 of 0Apr 2026, passed 64%
Spooner Area221 of 11 of 1Apr 2023, passed 51%
Unity000 of 00 of 0none

Every question decided since 2016

DistrictDateTypeAmountSchool yearsYesResult
CornellApr 2026Debt$15.0M67.8%Passed
DodgelandApr 2026Non-recurring$2.8M2026-27 to 2029-3052.0%Passed
GilmanApr 2026Non-recurring$2.8M2026-27 to 2029-3050.3%Passed
Oconto UnifiedApr 2026Non-recurring$6.0M2026-27 to 2030-3146.4%Failed
ShullsburgApr 2026Recurring$750Kongoing63.8%Passed
BrodheadApr 2025Non-recurring$5.2M2024-25 to 2026-2750.5%Passed
DodgelandApr 2025Non-recurring$7.0M2024-25 to 2028-2942.7%Failed
ShullsburgApr 2025Recurring$975Kongoing47.8%Failed
ColbyNov 2024Debt$17.8M60.7%Passed
ColbyNov 2024Debt$7.7M60.9%Passed
Owen-WitheeNov 2024Non-recurring$1.5M2024-25 to 2026-2759.2%Passed
BrodheadApr 2024Debt$17.5M51.9%Passed
Owen-WitheeApr 2024Non-recurring$3.2M40.8%Failed
ThorpApr 2024Non-recurring$3.6M2024-25 to 2027-2836.2%Failed
Spooner AreaApr 2023Non-recurring$5.8M2023-24 to 2025-2650.8%Passed
BrodheadApr 2022Non-recurring$5.2M2022-23 to 2024-2555.0%Passed
GilmanApr 2022Non-recurring$3.3M2022-23 to 2025-2651.9%Passed
LadysmithApr 2022Debt$21.0M58.5%Passed
LadysmithApr 2022Non-recurring$3.0M2022-23 to 2026-2759.9%Passed
Oconto UnifiedApr 2021Debt$13.0M61.7%Passed
Oconto UnifiedApr 2021Non-recurring$4.0M2021-22 to 2025-2658.2%Passed
Owen-WitheeNov 2020Debt$3.1M55.8%Passed
DodgelandApr 2020Debt$17.0M65.1%Passed
Spooner AreaApr 2020Debt$16.0M57.2%Passed
ManawaApr 2019Debt$3.5M41.9%Failed
Owen-WitheeApr 2019Non-recurring$2.0M2019-20 to 2023-2463.9%Passed
BrodheadNov 2018Non-recurring$2.9M2019-20 to 2021-2260.4%Passed
ManawaNov 2018Non-recurring$365K2019-2052.6%Passed
ManawaNov 2018Debt$12.0M58.0%Passed
GilmanApr 2018Non-recurring$3.0M2018-19 to 2021-2262.6%Passed
ShullsburgApr 2018Recurring$400Kfrom 2018-1980.5%Passed
ThorpApr 2017Debt$3.2M33.5%Failed
ThorpApr 2017Debt$4.5M58.2%Passed
ColbyNov 2016Debt$7.8M67.3%Passed
BrodheadApr 2016Non-recurring$2.9M2016-17 to 2018-1964.3%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.

85% of Thorp's teachers stayed in the district into 2025-26, against 91% for the median peer and 91% statewide; 10% left Wisconsin public schools. Average teacher salary was $53,049, against $59,734 for the median peer and $61,273 statewide.

ThorpPeers (median)Wisconsin (median district)
94%88%81%75%68%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators53−40%+24%
Teachers4046+15%−6%
Aides/Paraprofessionals86−25%+17%
Pupil Services23+50%0%
Other1014+40%−14%

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 Thorp 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 Thorp 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. Thorp: 487 students, $14,136 day-to-day cost, 7.2 students per staff member, 52.8% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
Owen-WitheeClark11447$14,2007.451.7%
GilmanTaylor20381$14,7657.148.0%
ColbyClark24878$14,7357.253.4%
CornellChippewa24371$12,7417.564.4%
LadysmithRusk43693$14,7396.655.8%
Spooner AreaWashburn85985$14,1086.846.5%
UnityPolk89886$13,2836.852.3%
ManawaWaupaca96526$14,3927.451.3%
Oconto UnifiedOconto141883$14,2816.847.3%
DodgelandDodge148666$14,7876.351.8%
ShullsburgLafayette165329$14,4166.452.6%
BrodheadGreen175968$14,7837.152.0%

Regional peers 10 districts

The 10 districts of the same type within 25 miles of Thorp, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of Thorp’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
Stanley-Boyd AreaChippewa91,017$12,8817.640.3%
Owen-WitheeClark11447$14,2007.451.7%
Cadott CommunityChippewa18774$16,0555.838.2%
LoyalClark20460$17,4776.138.7%
AugustaEau Claire20531$16,3545.044.1%
GilmanTaylor20381$14,7657.148.0%
ColbyClark24878$14,7357.253.4%
CornellChippewa24371$12,7417.564.4%
Osseo-FairchildTrempealeau25717$16,5125.640.0%
AbbotsfordClark25761$12,7796.476.2%

“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.