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OPERATING REFERENDUM

Where Excellence Grows.

Learn More About the Upcoming Operating Referendum

This page provides detailed information about the upcoming Operating Referendum, including how school funding works, the specific financial needs of our district, and the data and presentations shared at public school board meetings over the past year. You will also find tools such as a household impact calculator and additional resources to provide transparency and help you stay informed.

The Two Main Fund Types at NACS...

What is an Operations Fund?

  • Primary Revenue Source:
    • Local Property Taxes (including Commercial Vehicle Excise Tax, License Tax)
    • Transfer from Education Fund
  • How funds are used:
    • Salaries & Benefits (non-instructional staff)
    • Custodial/Maintenance Supplies
    • Property/Casualty Insurance
    • Maintenance
    • Utilities
    • School Buses
    • Capital Project Improvements
    • Equipment
  • Staff involved:
    • Custodial Staff
    • Transportation/Bus Driver Staff
    • School Resource Officers
    • Business/HR Departments
    • District Level Staff

What is an Education Fund?

  • Primary Revenue Source:
    • State Tuition Support
    • No property Tax Revenue
  • How funds are used:
    • Salaries & Benefits (instructional staff)
    • Curricular Materials
    • Instructional Supplies
    • Professional Development
    • Technology
  • Staff involved:
    • Teachers
    • Instructional Assistants
    • Office Staff
    • Administrators
    • Nurses
    • Special Education Staff
    • Technology Staff
    • Coaches

Understanding How School Funding Works

The graphics below illustrate how funds from State Tuition Support and Property Taxes are allocated in our district. The first visual highlights the current gap between available resources and district needs, and the impact that shortfall has on students and staff. The second visual shows how the proposed Operating Referendum would help close that gap by supplementing existing funding with additional support.

NACS receives approximately $8 million less in annual funding than the state average, creating a significant gap that impacts both daily operations and classroom learning with $4.39 million missing annually from the Operations Fund and $3.56 million annually from the Education Fund.

Without an Operating Referendum

Diagram illustrating funding sources and allocations for education, with text labels.

 

With an Operating Referendum

Diagram illustrating funding sources for a budget, with buckets pouring into containers.

 

 

 

86.5%

Residential

Per Policy Analytics, Northwest Allen County Schools assessed valuation is 86.5% residential which leads to challenges in property tax collection.

 

A healthy spread of assessed value is approximately 60% residential.

 

Any property tax reform can have a major impact on how our district can fund repairs, capital projects and staffing needs.

How will funds be used and how does it impact me?

A document outlines funding needs for a school district, including teacher salaries and instructional support.

A bar graph compares tax bills for a primary residence in Perry Township.

Take me to the Calculator

Click the button to access the Referendum Calculator and find out the estimated impact of the proposed 2025 NACS Operating Referendum.

Presentations & Data

Below are downloadable presentations that were shared during public school board meetings. These documents provide insight into the district’s funding challenges, proposed solutions, and plans to support and expand opportunities for students.

1 Page Operating Referendum Fact Sheet updated 07.21.25
pdf
ADM Enrollment with Projections 09.03.24
pdf
Property Tax & Operations Funding
pdf
Operating Referendum Presentation 02.10.25
pdf
Operating Referendum Initial Budget Presentations 05.05.25
pdf
1 Page Operating Referendum Fact Sheet 06.23.25
pdf
Referendum Tax Estimate 07
pdf
Policy Analytics Presentation 09.16.24
pdf
Transportation Facility Presentation - 11.11.24
pdf
Funding Comparisons Presentation 02.24.25
pdf
Understanding Indiana's School Funding Presentation 05.19.25
pdf
CTE Facility Presentation - 09.03.24
pdf
Funding Challenges Presentation 10.07.24
pdf
Baker Tilly Preliminary Financing Presentation 12.09.24
pdf
Policy Analytics Presentation 05.05.25
pdf
Operating Referendum Taxpayer Impact $12million 05.19.25
pdf

NACS Revenue & Expenditures per Student

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Questions and Resources

  • Curious to know how the proposed 2025 NACS Operating Referendum might impact your household? Click the button below to use our calculator and estimate your potential tax impact.

    Calculator

  • Click here to view the NACS Strategic Plan – a community-driven roadmap shaped by input from students, staff, families, and community members. Centered on belonging, personalized learning, wellness, and transparency, this living document guides our efforts to build a strong community where everyone can grow, connect, and lead.

  • Policy Analytics

    Policy Analytics, LLC is an Indiana based company specializing in economic research, public finance, and policy analysis. Since 2004, Policy Analytics has been working with educational institutions, civil governments and other organizations throughout Indiana to conduct actionable quantitative analyses to inform fiscal policy decisions.

    Baker Tilly

    Baker Tilly is a top ten advisory tax and assurance firm dedicated to customized business solutions that generate and sustain growth. We lead with purpose, and we walk with you every step along your journey.

  • Need to register to vote? Click the button below to access the Allen County Voter Registration Website.

    Register to Vote

  • Click the button below to see the Board Meeting Schedule.

    Board Meeting Schedule

     

  • Do you have a question about the Operating Referendum? We encourage you to reach out and share your thoughts.

    You can email us at: Operating.Referendum@nacs.k12.in.us

A blue and white logo with the letters NACS and a stylized sun.

Click to learn more about our Strategic Plan.

CHARACTER.
We aim to help our students become individuals who are kind, honest, empathetic, respectful, and  hard-working.

 

GROWTH.
We value the learning process and lead our students to understand that they can achieve their goals through dedication and hard work.

CONNECTION.
We strive to create an environment where students and families feel supported and cared for by the school community.

 

ACHIEVEMENT.
We are dedicated to providing students with a high-quality educational experience where they can excel and achieve in all areas of their educational careers and beyond..