SF-3 Report

FORM SF3 OHIO DEPARTMENT OF EDUCATION-DIVISION OF SCHOOL FINANCE DATE 06/05/2007 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) 25-1365-1 WORTHINGTON CITY S.D. FRANKLIN COUNTY IRN:045138 ADM KDG 1-12 Total 1A. Special Ed Category 1 13.00 130.01 143.01 1B. Special Ed Category 2 8.00 600.27 608.27 1C. Special Ed Category 3 2.00 62.00 64.00 1D. Special Ed Category 4 0.00 8.00 8.00 1E. Special Ed Category 5 2.00 26.50 28.50 1F. Special Ed Category 6 0.00 57.53 57.53 1G. JVSD,JVSD Spec Ed N/A 0.00 0.00 1H. Non-Jnt OE JVSD,JVSD Spec Ed N/A 0.00 0.00 1I. All Other Students 613.00 7,963.15 8,576.15 1J. MRDD N/A 5.00 5.00 2. Total 638.00 8,852.46 9,490.46 3. Formula ADM K*.5+(1-12)Total-(.80 Line 1G JVSD)+(.20 CVOC-RES) 9,183.86 4A. Assessed Valuation 1,771,080,834.00 4B. Recognized Valuation 1,771,080,834.00 4C. Adjusted Recognized Valuation 1,771,080,834.00 4D. Adjusted Recognized Valuation * .023 40,734,859.18 5A. 5,283 * 1.04053 * Line 3 50,484,780.39 5B. Add On Building Blocks 367,302.96 5C. Formula Aid Guarantee Add On 695,074.96 6. Total Formula Aid (5A + 5B - 4D + 5C) 10,812,299.13 7. State Share % (Line 6 / (Line 5A+5B)) 21.26 8. Special Education Weighted Amount 804,040.40 9. Career-Tech/Adult Ed. Cat1 FTE: 62.30 Cat2 FTE: 129.58 91,411.54 10A. Number of Classroom Teachers .00 10B. Training & Experience of Classroom Teachers (50% of Total) 345,121.75 10C. Educational Service Personnel .00 11. Total Poverty Based Assistance (PBA) Including Guarantee 0.00 12. Gifted Aid Units: 6.30 240,742.41 13. Total State Basic Aid (Lines 6+8+9+10A+10B+10C+11+12) 12,293,615.23 14. Transportation 1,415,589.45 15. Excess Cost Supplement 0.00 16. Parity Aid 0.00 17. Total State Basic Aid Plus Lines 14, 15 and 16 13,709,204.68 18. Reappraisal Guarantee 3317.04 0.00 19. Charge-Off Supplement (GAP) 0.00 20. Transitional Aid Guarantee 1,567,618.48 Additional Aid Items 21A. Preschool Clrm Units: 3.00 Related: 2.70 225,303.45 21B. Special Ed Transportation 195,735.25 22. Total State Foundation Aid (Line 17+18+19+20+21A+21B) 15,697,861.86 Transfers and Adjustments 23A. ESC Deduction -238,923.03 23B. Community School Transfer -836,408.92 23C. Open Enrollment Adjustment -55,371.13 23D. Other Adjustments -470,438.44 24. Total Funding (Line 22 + 23A through 23D) 14,096,720.34 25A. Disclosure Items: Spec Ed FTE * 5,283 * C.O.D.B. 4,957,357.78 25B. Voc Ed FTE * 5,283 * C.O.D.B. 1,054,787.38 25C. Regular Student Population 8,098.76 25D. Resident Contract Voc (CVOC-RES) 62.00


ADM Detail Report

OHIO DEPARTMENT OF EDUCATION - DIVISION OF SCHOOL FINANCE DATE 06/05/2007 FORM SF-3 ADM DETAIL SHEET (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) 25-1365-1 WORTHINGTON CITY S.D. FRANKLIN COUNTY IRN:045138 District Name/IRN SEC1 SEC2 SEC3 SEC4 SEC5 SEC6 JVSD Other Total WORTHINGTON CI KDG 13.00 8.00 2.00 0.00 2.00 0.00 610.00 635.00 045138 1-12 129.01 590.17 61.00 5.00 24.50 49.53 7,885.83 8,745.04 JVSD Spec 0.00 0.00 Non Joint JVSD Spec 0.00 0.00 JVSD 0.00 0.00 Non Joint JVSD 0.00 0.00 Total 142.01 598.17 63.00 5.00 26.50 49.53 0.00 8,495.83 9,380.04 Community School/IRN SEC1 SEC2 SEC3 SEC4 SEC5 SEC6 Other Total Ohio Connections Academy KDG 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 000236 1-12 0.00 0.00 0.00 1.00 0.00 0.00 1.00 2.00 Total 0.00 0.00 0.00 1.00 0.00 0.00 2.00 3.00 Summit Academy Columbus KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000296 1-12 0.00 1.13 0.00 0.00 0.00 1.00 0.00 2.13 Total 0.00 1.13 0.00 0.00 0.00 1.00 0.00 2.13 Harte Crossroads - Colum KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000504 1-12 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Harte Crossroads High Sc KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000506 1-12 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 Total 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 Columbus Humanities, Art KDG 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 000553 1-12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Summit Academy MS Columb KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000610 1-12 0.00 2.00 0.00 0.00 0.00 0.00 0.00 2.00 Total 0.00 2.00 0.00 0.00 0.00 0.00 0.00 2.00 Oakstone Community Schoo KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000679 1-12 1.00 0.00 0.00 1.00 0.00 7.00 0.00 9.00 Total 1.00 0.00 0.00 1.00 0.00 7.00 0.00 9.00 Academy of Columbus KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000784 1-12 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Electronic Classrm Of To KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 133413 1-12 0.00 2.00 0.00 0.00 0.00 0.00 11.00 13.00 Total 0.00 2.00 0.00 0.00 0.00 0.00 11.00 13.00 Graham School, The KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 133421 1-12 0.00 3.00 0.00 0.00 0.00 0.00 3.11 6.11 Total 0.00 3.00 0.00 0.00 0.00 0.00 3.11 6.11 Cornerstone Academy Comm KDG 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 133439 1-12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Focus Learning/N Columbu KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 142943 1-12 0.00 1.00 1.00 0.00 0.00 0.00 29.29 31.29 Total 0.00 1.00 1.00 0.00 0.00 0.00 29.29 31.29 Ohio Virtual Academy KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 142950 1-12 0.00 0.97 0.00 0.00 0.00 0.00 19.92 20.89 Total 0.00 0.97 0.00 0.00 0.00 0.00 19.92 20.89 International Acad Of Co KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143172 1-12 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Alternative Education Ac KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143396 1-12 0.00 0.00 0.00 0.00 0.00 0.00 5.00 5.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 5.00 5.00 Virtual Community Sch Of KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143537 1-12 0.00 0.00 0.00 0.00 1.00 0.00 4.00 5.00 Total 0.00 0.00 0.00 0.00 1.00 0.00 4.00 5.00 Arts & College Preparato KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143610 1-12 0.00 0.00 0.00 1.00 0.00 0.00 0.00 1.00 Total 0.00 0.00 0.00 1.00 0.00 0.00 0.00 1.00 W C Cupe Community Schoo KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 143636 1-12 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 Community School/IRN SEC1 SEC2 SEC3 SEC4 SEC5 SEC6 Other Total Comm Totals KDG 0.00 0.00 0.00 0.00 0.00 0.00 3.00 3.00 1-12 1.00 10.10 1.00 3.00 2.00 8.00 77.32 102.42 Total 1.00 10.10 1.00 3.00 2.00 8.00 80.32 105.42 Grand total consists of final EMIS counts (District & Community School K-12, SEC 1-6 & Other), Plus JVSD & MRDD. ADM KDG 1-12 Total Special Ed Category 1 13.00 130.01 143.01 Special Ed Category 2 8.00 600.27 608.27 Special Ed Category 3 2.00 62.00 64.00 Special Ed Category 4 0.00 8.00 8.00 Special Ed Category 5 2.00 26.50 28.50 Special Ed Category 6 0.00 57.53 57.53 JVSD, JVSD Spec Ed 0.00 0.00 Non-Jnt OE JVSD, JVSD Spec Ed 0.00 0.00 All Other Students 613.00 7,963.15 8,576.15 MRDD 5.00 5.00 Total 638.00 8,852.46 9,490.46

Recognized Valuation

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR ADJUSTED RECOGNIZED VALUATION (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) District: WORTHINGTON CITY S.D. IRN: 045138 County: FRANKLIN COUNTY ADJUSTED RECOGNIZED VALUATION (O.R.C. 3317.02) The calculation of recognized valuation reduces the effects on the formula aid calculation of large increases in real property values in the three-year reappraisal and update cycle. The Department of Taxation certifies the amount of carry-over real property from one tax year to another and also certifies the increase in the value of real property as a result of reappraisal or update. The three years certified for use in FY 2006 formula aid calculations are Tax Year 2004, Tax Year 2003, and Tax Year 2002. 1. Assessed Valuation $1,771,080,834 2. Carryover Property Adjustment Tax Year (TY) Total Increase in Phase in of Reappraisal Real Property Due to Fraction Amount or Update Reappraisal or Update Deducted Tax Year 2004 $0 * 2/3 = $0 Tax Year 2003 $0 * 1/3 = $0 Total Carryover Reduction = $0 3. Recognized Valuation (Line 1 - Line 2) $1,771,080,834 4. Exempt Valuation Adjustment Tax Exempt Value $113,676,840 USA & Abated Value - $1,878,670 Adjusted Exempt Value $111,798,170 Total Potential Valuation = Line3 + Adjusted Exempt Value Total Potential Valuation $1,882,879,004 25% Total Potential Valution $470,719,751 Reduction = Adjusted Exempt Value $111,798,170 - 25% Total Potential Valuation - $470,719,751 $358,921,581- Exempt Valuation Reduction (zero if < zero) $0 5. Adjusted Recognized Valuation (Line 3 - Line 4) $1,771,080,834

Building Blocks

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR ADD ON BUILDING BLOCKS (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 CALCULATION OF ADD ON BUILDING BLOCKS District's Teacher Factor = Formula ADM / 17 District's Principle Factor = Formula ADM / 340 1. Large Group Intervention: = (Formula ADM / 20) * 25 hours * Hourly rate = ( 9,183.86 / 20) * 25 * 20 = 229,596.50 2. Professional Development: = District's teacher factor * .045 * 5,283 * phase in percentage = 540.2271 * .045 * 5,283 * .25 = 32,107.72 3. Data Based Decision Making: = .001 * formula amount * formula ADM = .001 * 5,283 * 9,183.86 = 48,518.33 4. Data Based Decision Making Professional Development: = [(.2 * teacher factor) * (.08 * Formula amount)] + [principal factor * (.08 * formula amount)] = [(.2 * 540.2271 ) * (.08 * 5,283 )] + [ 27.0114 * (.08 * 5,283 )] = 57,080.41 Total Add On Building Blocks (1+2+3+4): = 367,302.96

Special Education Weighted Amount

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR SPECIAL EDUCATION WEIGHTED AMOUNT (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) District: WORTHINGTON CITY S.D. IRN: 045138 County: FRANKLIN COUNTY SPECIAL EDUCATION WEIGHTED AMOUNT AND SPEECH SERVICES 1. Special Ed Category 1 a. Formula ADM = (One-Half SEC-1 KDG) + SEC-1 G1-G12 = ( .5 * 13.00) + 130.01 = 136.51 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 136.51 * $5,283 * .2892 * 21.26% * .90 = $39,907.01 2. Special Ed Category 2 a. Formula ADM = (One-Half SEC-2 KDG) + SEC-2 G1-G12 = ( .5 * 8.00) + 600.27 = 604.27 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 604.27 * $5,283 * .3691 * 21.26% * .90 = $225,455.82 3. Special Ed Category 3 a. Formula ADM = (One-Half SEC-3 KDG) + SEC-3 G1-G12 = ( .5 * 2.00) + 62.00 = 63.00 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 63.00 * $5,283 * 1.7695 * 21.26% * .90 = $112,687.95 4. Special Ed Category 4 a. Formula ADM = (One-Half SEC-4 KDG) + SEC-4 G1-G12 = ( .5 * 0.00) + 8.00 = 8.00 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 8.00 * $5,283 * 2.3646 * 21.26% * .90 = $19,122.03 5. Special Ed Category 5 a. Formula ADM = (One-Half SEC-5 KDG) + SEC-5 G1-G12 + MRDD ADM Dif = ( .5 * 2.00) + 26.50 + 5.00 = 32.50 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 32.50 * $5,283 * 3.1129 * 21.26% * .90 = $102,266.86 6. Special Ed Category 6 a. Formula ADM = (One-Half SEC-6 KDG) + SEC-6 G1-G12 = ( .5 * 0.00) + 57.53 = 57.53 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 57.53 * $5,283 * 4.7342 * 21.26% * .90 = $275,313.40 7. Speech Services a. Speech Services = (Formula ADM / 2,000) * Sal Allow * St Share% b. Speech Services = ( 9,183.86 / 2,000) * $30,000 * 21.26% = $29,287.33 8. Special Education Weighted Amount and Speech Services = Lines 1b + 2b + 3b + +4b + 5b + 6b + 7b Total Special Ed. Weighted Amount and Speech Services Funds = $804,040.40

Training and Experience

OHIO DEPARTMENT OF EDUCATION - DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 10 Date 06/05/2007 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) 25-1365-1 WORTHINGTON CITY S.D. FRANKLIN COUNTY IRN: 045138 | NON DEGREED | BCH DEGREED | 5YR DEGREED | MAS DEGREED YR | Number U Salary | Number U Salary | Number U Salary | Number U Salary 0 0.00 - 17,300 7.00 - 20,000 3.30 - 20,760 3.20 - 21,900 1 0.00 - 18,000 2.00 - 20,760 1.00 - 21,620 1.00 - 22,860 2 0.00 - 18,700 2.50 - 21,520 0.00 - 22,480 3.00 - 23,820 3 0.00 - 19,400 3.00 - 22,280 1.00 - 23,340 4.00 - 24,780 4 0.00 - 20,100 1.00 - 23,040 1.30 - 24,200 2.50 - 25,740 5 0.00 - 20,800 6.00 - 23,800 2.00 - 25,060 10.00 % 26,700 6 0.00 - 20,800 5.00 - 24,560 1.00 - 25,920 2.35 * 27,660 7 0.00 - 20,800 7.80 - 25,320 0.00 - 26,780 12.50 * 28,620 8 0.00 - 20,800 3.80 - 26,080 3.00 - 27,640 3.40 * 29,580 9 0.00 - 20,800 4.00 - 26,840 1.00 - 28,500 6.00 * 30,540 10 0.00 - 20,800 1.50 - 27,600 3.00 - 29,360 13.20 * 31,500 11 0.00 - 20,800 30.60 - 28,360 49.00 - 30,220 279.02 * 32,460 Usage Legend: - = Not used, % = Some used, * = All used in District Mean. Regular Student Population = Formula ADM 9,183.86 + OE ENTERING + 2.00 - OE LEAVING - 13.00 -(JVSD 1-12( 0.00 ) * .20) - 0.00 -(JVSD SE 1-12( 0.00 ) * .20) - 0.00 -(SEC2 KDG( 8.00 ) * .50) - 4.00 -(SEC3 KDG( 2.00 ) * .50) - 1.00 -(SEC4 KDG( 0.00 ) * .50) - 0.00 -(SEC5 KDG( 2.00 ) * .50) - 1.00 -(SEC6 KDG( 0.00 ) * .50) - 0.00 - SEC2 1-12 (Spec Ed Cat 2) - 600.27 - SEC3 1-12 - 62.00 - SEC4 1-12 - 8.00 - SEC5 1-12 - 26.50 - SEC6 1-12 - 57.53 - Career Tech. Contract 1 1-12 - 62.30 - Career Tech. Contract 2 1-12 - 129.58 - Non Jnt JVSD 1-12 - 0.00 - Non Jnt JVSD SE 1-12 - 0.00 - Alt School - 0.00 - Comm School - 103.92 - ESC - 0.00 - Other Coop - 8.00 - Post Secondary - 10.00 = 8,098.76
10A Number of Classroom Teachers Actual Classroom Teachers = 479.97 Supported ADM = Classroom Teachers / .04 = 11,999.25 Not Supported ADM = Regular Students - Supported ADM = 3,900.49- Not Supported ADM (is zero if less then zero) = 0.00 Number of Classroom Teachers = -(Not Supported ADM * 752) = $0.00 Number of Classroom Teachers (SF3 10A) = $0.00
10B Training & Experience of Classroom Teachers Approved Classroom Teachers = Regular Students * .04 = 323.95 Total Approved Minimum Salary = $10,379,068.20 District Mean Salary = $32,039.10 State Mean Salary = $29,908.39 ((Dist. Mean - State Mean) * Appr Tea ) * .50 Training Experience (($32,039.10 - $29,908.39) * 323.95 ) * .50 = $345,121.75 Training Experience is zero if less than zero. Training Experience of Classroom Teachers (SF3 10B) = $345,121.75
10C Educational Service Personnel Number of ESP = 101.70 Supported ESP = Number of ESP / .005 = 20,340.00 ESP Penalty = -(Reg Students - Supported ESP) * 94 = $1,150,676.56 ESP Penalty (zero if Reg Students <= Supported ESP) = $0.00 ESP Penalty (zero if Formula ADM < 100) = $0.00 Educational Service Personnel (SF3 10C) = $0.00

Gifted Unit Allowance

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 12 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 12 CALCULATION OF GIFTED UNIT ALLOWANCE (O.R.C. 3317.011) | NON DEGREED | BCH DEGREED | 5YR DEGREED | MAS DEGREED YR | NUMBER SALARY | NUMBER SALARY | NUMBER SALARY | NUMBER SALARY 0 0.00 @ 14,705 0.00 @ 17,000 0.00 @ 17,646 0.00 @ 18,615 1 0.00 @ 15,300 0.00 @ 17,646 0.00 @ 18,377 0.00 @ 19,431 2 0.00 @ 15,895 0.00 @ 18,292 0.00 @ 19,108 0.00 @ 20,247 3 0.00 @ 16,490 0.00 @ 18,938 0.00 @ 19,839 0.00 @ 21,063 4 0.00 @ 17,085 0.00 @ 19,584 0.00 @ 20,570 0.00 @ 21,879 5 0.00 @ 17,680 0.00 @ 20,230 0.00 @ 21,301 0.00 @ 22,695 6 0.00 @ 17,680 0.00 @ 20,876 0.00 @ 22,032 0.00 @ 23,511 7 0.00 @ 17,680 0.00 @ 21,522 0.00 @ 22,763 0.00 @ 24,327 8 0.00 @ 17,680 0.00 @ 22,168 0.00 @ 23,494 0.00 @ 25,143 9 0.00 @ 17,680 0.00 @ 22,814 0.00 @ 24,225 0.00 @ 25,959 10 0.00 @ 17,680 0.00 @ 23,460 0.00 @ 24,956 0.00 @ 26,775 11 0.00 @ 17,680 0.00 @ 24,106 0.00 @ 25,687 6.30 @ 27,591 Total Salary = $173,823.30 Total Teachers = 6.30 Average Salary = $27,591.00 1. Gifted Allowance = (Gifted Units * Average Salary * 1.15) + (Gifted Units * 2678) = 216,768.20 2. Gifted Support = ((Gifted Dollar * (State Share % / 100)) + (Gifted Avg / 2)) * Gifted Units = (( 5550 * ( 21.26 / 100)) + ( 5251 / 2)) * 6.30 = 23,974.21 3. Total Gifted Allowance = Gifted Allowance + Gifted Support = 216,768.20 + 23,974.21 = 240,742.41

Preschool Units and Related Services

F06-SF1BAL.JA2 OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 21A (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 21A CALCULATION OF PRESCHOOL UNIT ALLOWANCE (O.R.C. 3317.011) CLASSROOM UNITS | NON DEGREED | BCH DEGREED | 5YR DEGREED | MAS DEGREED YR | NUMBER SALARY | NUMBER SALARY | NUMBER SALARY | NUMBER SALARY 0 0.00 @ 14,705 0.00 @ 17,000 0.00 @ 17,646 0.00 @ 18,615 1 0.00 @ 15,300 0.00 @ 17,646 0.00 @ 18,377 0.00 @ 19,431 2 0.00 @ 15,895 0.00 @ 18,292 0.00 @ 19,108 0.00 @ 20,247 3 0.00 @ 16,490 0.00 @ 18,938 0.00 @ 19,839 0.00 @ 21,063 4 0.00 @ 17,085 0.00 @ 19,584 0.00 @ 20,570 0.00 @ 21,879 5 0.00 @ 17,680 0.00 @ 20,230 0.00 @ 21,301 0.00 @ 22,695 6 0.00 @ 17,680 0.00 @ 20,876 0.17 @ 22,032 0.00 @ 23,511 7 0.00 @ 17,680 0.00 @ 21,522 0.00 @ 22,763 0.00 @ 24,327 8 0.00 @ 17,680 0.00 @ 22,168 0.00 @ 23,494 0.00 @ 25,143 9 0.00 @ 17,680 0.00 @ 22,814 0.00 @ 24,225 0.83 @ 25,959 10 0.00 @ 17,680 0.00 @ 23,460 0.00 @ 24,956 0.00 @ 26,775 11 0.00 @ 17,680 0.00 @ 24,106 1.00 @ 25,687 1.00 @ 27,591 1. Classroom Allowance = (Classroom Units * Salary * 1.15) + (Classroom Units * 8023) = ( 3.00 * Salary * 1.15) + ( 3.00 * 8023) = 114,423.83 2. Classroom Support = ((Classroom Dollar * (State Share % / 100)) + (Classroom Avg / 2)) * Classroom Units = ((8334 * ( 21.26 / 100)) + (7799 / 2)) * 3.00 = 17,013.93 RELATED UNITS | NON DEGREED | BCH DEGREED | 5YR DEGREED | MAS DEGREED YR | NUMBER SALARY | NUMBER SALARY | NUMBER SALARY | NUMBER SALARY 0 0.00 @ 14,705 0.00 @ 17,000 0.00 @ 17,646 0.00 @ 18,615 1 0.00 @ 15,300 0.00 @ 17,646 0.00 @ 18,377 0.00 @ 19,431 2 0.00 @ 15,895 0.00 @ 18,292 0.00 @ 19,108 0.00 @ 20,247 3 0.00 @ 16,490 0.00 @ 18,938 0.00 @ 19,839 0.00 @ 21,063 4 0.00 @ 17,085 0.00 @ 19,584 0.00 @ 20,570 0.00 @ 21,879 5 0.00 @ 17,680 0.00 @ 20,230 0.00 @ 21,301 0.00 @ 22,695 6 0.00 @ 17,680 0.00 @ 20,876 0.00 @ 22,032 0.00 @ 23,511 7 0.00 @ 17,680 0.00 @ 21,522 0.00 @ 22,763 0.00 @ 24,327 8 0.00 @ 17,680 0.00 @ 22,168 0.00 @ 23,494 0.00 @ 25,143 9 0.00 @ 17,680 0.00 @ 22,814 0.00 @ 24,225 0.00 @ 25,959 10 0.00 @ 17,680 0.00 @ 23,460 0.60 @ 24,956 0.00 @ 26,775 11 0.00 @ 17,680 0.40 @ 24,106 0.00 @ 25,687 1.70 @ 27,591 3. Related Allowance = (Related Units * Salary * 1.15) + (Related Units * 2132) = ( 2.70 * Salary * 1.15) + ( 2.70 * 2132) = 88,005.21 4. Related Support = ((Related Dollar * (State Share % / 100)) + (Related Avg / 2)) * Related Units = ((3234 * ( 21.26 / 100)) + (2966 / 2)) * 2.70 = 5,860.48 5. Total Preschool Allowance = Classroom Allowance + Classroom Support + Related Allowance + Related Support = 114,423.83 + 17,013.93 + 88,005.21 + 5,860.48 = 225,303.45

Poverty Based Assistance Calculations

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 11 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 11 PBA CALCULATION (O.R.C. 3317.029) PBA INDEX OWF ADM 2006 109.00 OWF ADM 2005 84.00 OWF ADM 2004 83.00 OWF ADM 2003 55.00 OWF ADM 2002 26.00 OWF Poverty student count (5-year average of above) 71.40 FY2006 Formula ADM 9,183.86 FY2005 Formula ADM 9,253.95 FY2004 Formula ADM 9,342.78 Formula ADM 3-Year Average 9,260.20 Poverty Percent = OWF Average / Formula Average * 100 0.77% = 71.40 / 9,260.20 * 100 State Poverty Percent 5.50% Poverty Index = Poverty % / State Poverty % 0.14 = 0.77 / 5.50 LEP Student Pct. 2.80000 Large Group Intervention Units = FY2006 Formula ADM / 20 459.1930 = 9,183.86 / 20 Medium Group Intervention Units = FY2006 Formula ADM / 15 612.2573 = 9,183.86 / 15 Small Group Intervention Units = (FY2006 OWF Poverty student count * 3) / 10 21.4200 = ( 71.40 * 3) / 10 Intervention Hourly Rate 20.00 Intervention Level 1 Hours 25.00 Intervention Level 2 Hours 50.00 Intervention Level 3A Hours 135.00 Intervention Level 3B Hours 160.00 Intervention Phase-In % 0.60 PBA Intervention Level 1 = $ 0.00 If Poverty Index < .25 PBA Intervention Level 1 Aid = 0 PBA Intervention Level 2 = $ 0.00 If Poverty Index < .75 PBA Intervention Level 2 Aid = 0 PBA Intervention Level 3 = $ 0.00 If Poverty Index < 1.5 PBA Intervention Level 3 Aid = 0 Fiscal Year ADK Eligibility Fiscal Year 1999 2000 2001 2002 2003 2004 2005 2006 Funded NO NO NO NO NO NO NO NO Eligible if eligible in a prior year or Poverty Index >= 1.0 or Formula ADM Avg >=17,500 PBA All Day Kindergarten Funding = $ 0.00 Total Community School Kdg (Comm Kdg) E-School Kdg ADM (E-School) Scholarship Kdg FTE (Scholarship) = (((( Total Kdg - Comm Kdg) * All Day Kdg%) + Comm Kdg) - E-School - Scholarship) * .5 * 5,283 = (((( 638.00 - 3.00) * 0.00%) + 3.00) - 0.88 - 0.00) * .5 * 5,283 Class Size Reduction = $ 0.00 Teachers per 1000 students = 50.000 If Poverty Index < 1.0 then Teachers per 1000 students = 50 Required Teachers = 108.556 = Teachers per 1000 students * ((K-3 ADM - Eschool and Scholarship students) / 1000) = 50.000 * (( 2,180.00 - 8.88) / 1000) Assumed number of teachers already in district = 108.556 = 50 * ((K-3 ADM - Eschool and Scholarship students) / 1000) = 50 * (( 2,180.00 - 8.88) / 1000) Additional Teachers needed = 0.000 = Required Teachers - Assumed number of teachers already in district = 108.556 - 108.556 Class Size Reduction Aid = $ 0.00 = Additional Teachers needed * $53,680 = 0.000 * $53,680 Limited English Proficient Services = $ 0.00 If Poverty Index < 1.0 and LEP Student Pct. > 2.00000 then LEP Per Pupil = $0 Limited English Proficient Services = LEP Per Pupil Amount * F2003 LEP Count * Phase-In % = 0.00 * 272.00 * 0.40 Professional Development = $ 0.00 If Poverty Index < 1.0 Amount per Teacher = $0 Professional Development = Amount per Teacher * (Formula ADM current year / 17) * Phase-In % = 0.00 * ( 9,183.86 / 17) * 0.40 PBA Current Year = $ 0.00 Total of above calculations. FY2005 DPIA Amount = $ 0.00 FY2005 DPIA Amount - E-School DPIA deduction 0.00 - 0.00 PBA Guarantee Amount = $ 0.00 If FY2006 Current Year Amount > FY2005 DPIA amount PBA Guarantee Amount will be zero. FY2005 DPIA Amount - PBA Current Year = 0.00 - 0.00 = $ 0.00 Total Poverty Based Assistance (PBA) = PBA Current year 0.00 + PBA Guarantee 0.00 = Total Poverty Based Assistance 0.00

Transitional Aid Guarantee

OHIO DEPARTMENT OF EDUCATION, OFFICE OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 20 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 CALCULATION OF TRANSITIONAL AID GUARANTEE SF-3, LINE 20 Current Year State Aid Calculation Total State Basic Aid Plus (SF3 Line 17) $13,709,204.68 Reappraisal Guarantee (SF3 Line 18) + $0.00 Charge Off Supplement (SF3 Line 19) + $0.00 Current Year State Aid (1+2+3) = $13,709,204.68 Previous Year State Aid Calculation (SF3 June #2) FY05 Total State Basic Aid after guarantee (SF3 Line 19) $13,704,844.84 FY05 Reappraisal Guarantee (SF3 Line 20) + $0.00 FY05 Charge Off Supplement (SF3 Line 23B) + $0.00 FY05 Transitional Aid Guarantee (SF3 Line 23G) + $1,571,978.32 FY05 E-School DPIA Aid Deductions - $0.00 FY05 E-School Parity Aid Deductions - $0.00 Previous Year State Aid = $15,276,823.16 Transitional Aid Guarantee = 100% of Previous Year State Aid - Current Year State Aid Transitional Aid Guarantee (zero if less than zero) = $1,567,618.48

Calculation Of Formula Aid Guarantee Addon Amount

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 5C (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 5C CALCULATION OF GUARANTEE ADD ON (O.R.C. 3317.0212) F2005 Formula Aid (Line 6): $10,894,817.16 F2005 Formula ADM: 9,253.95 Current Year Basic Program Support (Line 5A): $50,484,780.39 Current Year Add on Building Blocks (Line 5B): + $367,302.96 Current Year Local Charge-off (Line 4D): - $40,734,859.18 Current Year Formula Aid: $10,117,224.17 Total Formula Aid Guarantee Amount = F2005 Formula Aid (Line 6) - Current Year Formula Aid = $ $10,894,817.16 - $ $10,117,224.17 If Total Formula Aid Guarantee Amount < zero set Total Formula Aid Guarantee Amount to zero Total Formula Aid Guarantee Amount: $777,592.99 Per Pupil Formula Aid Guarantee = ((F2005 Formula Aid / F2005 Formula ADM) * Formula ADM Current Year) - Current Year Formula Aid $695,074.96 = (( $10,894,817.16 / 9,253.95 ) * 9,183.86 ) - $10,117,224.17 If Per Pupil Formula Aid Guarantee < zero set Per Pupil Formula Aid Guarantee to zero. Per Pupil Formula Aid Guarantee: $695,074.96 If both Total Formula Aid Guarantee Amount AND Per Pupil Formula Aid Guarantee > zero Formula Aid Guarantee Add-on = the lesser amount. If both Total Formula Aid Guarantee Amount AND Per Pupil Formula Aid Guarantee = zero Formula Aid Guarantee Add-on = 0. If one amount is 0 and the other is a positive number then Formula Aid Guarantee Add-on = the positive amount. Total Formula Aid Guarantee Amount: $777,592.99 Per Pupil Formula Aid Guarantee: $695,074.96 Formula Aid Guarantee Add on: $695,074.96

Calculation Of Career Tech./Adult Ed.

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 9 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 9 Career Technical Education 1. Career-Tech/Adult Ed Category 1 (Job Training & Workforce Programs) a. CTA.1 Funds = (Reg. District Cat. 1 FTE + Comm. School Cat. 1 FTE) * Formula Amount * Weight * State Share = ( 62.30 + 00.00 ) * 5,283 * .57 * (21.26/100) = $39,884.74 2. Career-Tech/Adult Ed Category 2 (All Other Vocational) a. CTA.2 Funds = (Reg. District Cat. 2 FTE + Comm. School Cat. 2 FTE) * Formula Amount * Weight * State Share = ( 129.58 + 00.00 ) * 5,283 * .28 * (21.26/100) = $40,751.15 3. Approved Grads Teacher Grant a. Grads Teacher Grant = Grads Teacher FTE * 47,555 * State Share = 0.00 * 47,555 * (21.26/100) = $0.00 4. Career-Tech/Adult Education Associated Services a. VE Services Funds = (Total Cat.1 FTE + Total Cat.2 FTE)* .05 * Formula Amount * State Share = ( 62.30 + 129.58 ) * .05 * 5,283 * (21.26/100) = $10,775.65 5. Career-Tech/Adult Education = lines 1a + 2a + 3a + 4a Total Career-Tech/Adult Education Funds = $91,411.54 ____________________________________________________________________________________________________ ** Category Formula ADM = (Category KDG * .5) + Category 1 - 12 ADM

County Educational Service Center

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 23A (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 23A COUNTY EDUCATIONAL SERVICE CENTER DEDUCTION (O.R.C. 3317.011) 1. Supervisor and Extended Service for; a) General Supervisors, b) Preschool Handicapped Units, and c) Gifted Units = $177,092.69 2. $6.50 Per Pupil Per Pupil Amount $6.50 X ADM 9512.36 = $61,830.34 3. Contract Amount = $0.00 4. Total (1+2+3) = $238,923.03

Charge-Off Supplement

OHIO DEPARTMENT OF EDUCATION, OFFICE OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 23B (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 23B CALCULATION OF CHARGE-OFF SUPPLEMENT 1. a. Local revenue (less JVS) = $88,383,578.00 b. Income tax revenue = $0.00 Total Local Revenue (1a + 1b) = $88,383,578.00 2. State Share % from SF-3 line 7 = 21.26% Local Share Percent (100 - State Share Percent) = 78.74% 3. Special Education ADM SEC1 SEC2 SEC3 SEC4 SEC5 SEC6 KDG 13.00 8.00 2.00 0.00 2.00 0.00 OTH 130.01 600.27 62.00 8.00 26.50 57.53 Local SEC1 Amt = ((SEC1 KDG * .5) + SEC1 1-12) * 0.2892 * 5,283 * Local Share % * .9 = $147,802.33 Local SEC2 Amt = ((SEC2 KDG * .5) + SEC2 1-12) * 0.3691 * 5,283 * Local Share % * .9 = $835,013.72 Local SEC3 Amt = ((SEC3 KDG * .5) + SEC3 1-12) * 1.7695 * 5,283 * Local Share % * .9 = $417,358.87 Local SEC4 Amt = ((SEC4 KDG * .5) + SEC4 1-12) * 2.3646 * 5,283 * Local Share % * .9 = $70,821.68 Local SEC5 Amt = ((SEC5 KDG * .5) + SEC5 1-12 + MRDD ADM Diff) * 3.1129 * 5,283 * Local Share % * .9 = $378,762.58 Local SEC6 Amt = ((SEC6 KDG * .5) + SEC6 1-12) * 4.7342 * 5,283 * Local Share % * .9 = $1,019,669.68 Local Special Ed Amt = SEC1 Amt + SEC2 Amt + SEC3 Amt + SEC4 Amt + SEC5 Amt + SEC6 Amt = $2,869,428.86 4. Career Technical ADM | Regular Dist. | Comm. School CTA1 1-12 | 62.30 | 0.00 CTA2 1-12 | 129.58 | 0.00 Local CTA1 Amt = CTA1 1-12 * 0.57 * 5,283 * Local Share % = $147,719.87 Local CTA2 Amt = CTA2 1-12 * 0.28 * 5,283 * Local Share % = $150,928.77 Local CTA Services = (CTA1 1-12 + CTA2 1-12) * .05 * 5,283 * Local Share % = $39,909.45 Local CTA Amt = CTA1 Amt + CTA2 Amt + Local CTA Services = $338,558.09 5. Local Charge-off (from SF-3 Line 4D) = $40,734,859.18 Total Formula Aid (from SF-3 Line 6) = $10,812,299.13 Total Local Revenue (from 1 above) = $88,383,578.00 Local Special Ed Amt (from 3 above) = $2,869,428.86 Local Transportation = $967,547.46 Local CTA Amt (from 4 above) = $338,558.09 Excess Cost Supplement (from SF-3 Line 15) = $0.00 If Line 4D > Total Local Revenue then Charge Part 1 = Line 4D - Total Local Revenue If Charge Part 1 is negative then it will be 0 = $0.00 If Line 4D >= Total Local Revenue then Charge Part 2 = Local Special Ed Amt + Local Career Tech Amt + Local Trans. Amt - Excess Cost Supp. If Charge Part 2 is negative then it will be 0 = $0.00 If Line 4D < Total Local Revenue then Charge Part 3 = (Local Special Ed Amt + CTA Amt + Local Trans) - Excess Cost Supp. - (Total Local Revenue - Line 4D) If Charge Part 3 is negative then it will be 0 = $0.00 6. Charge off Supplement (Charge Part 1 + Charge Part 2 + Charge Part 3) = $0.00

Open Enrollment

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR OPEN ENROLLMENT ADJUSTMENTS (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SE1K = SPEC. ED. CATEGORY 1 KDG SE12 = SPEC. ED. CATEGORY 1 1-12 SE2K = SPEC. ED. CATEGORY 2 KDG SE22 = SPEC. ED. CATEGORY 2 1-12 SE3K = SPEC. ED. CATEGORY 3 KDG SE32 = SPEC. ED. CATEGORY 3 1-12 SE4K = SPEC. ED. CATEGORY 4 KDG SE42 = SPEC. ED. CATEGORY 4 1-12 SE5K = SPEC. ED. CATEGORY 5 KDG SE52 = SPEC. ED. CATEGORY 5 1-12 SE6K = SPEC. ED. CATEGORY 6 KDG SE62 = SPEC. ED. CATEGORY 6 1-12 OTHK = OTHER KINDERGARTEN OTH2 = OTHER 1-12 JVSD = JVS JVSE = JVS SPECIAL EDUCATION NOTE: ESC's ARE NOT FUNDED THROUGH OPEN ENROLLMENT FORMULA SUMMARY FOR OPEN ENROLLMENT STUDENTS Career-Tech/Adult Education Student - CTA1 : (FTE * .57 FUNDED FTE) * $5,283 Career-Tech/Adult Education Student - CTA2 : (FTE * .28 FUNDED FTE) * $5,283 Per HB66 : Kindergarten Students(SE1K,SE2K,SE3K,OTHK) is the greater of the following ((FY2006 FORMULA AMOUNT * FY2006 CODB) + (FY2006 TOTAL BUILDING BLOCKS / FY2006 FORMULA ADM)) * FTE * .5 OR (FTE * .5 FUNDED FTE) * FY2005 FORMULA AMT * FY2005 CODB Regular Students(SE12,SE22,SE32,OTHK) is the greater of the following ((FY2006 FORMULA AMOUNT * FY2006 CODB) + (FY2006 TOTAL BUILDING BLOCKS / FY2006 FORMULA ADM)) * FTE * 1 OR (FTE * 1 FUNDED FTE) * FY2005 FORMULA AMT * FY2005 CODB NOTE: Funding for Career-Tech/Adult Ed. Students is transferred on 2 seperate lines. One line transfers the base formula amount based on funded FTE while the other line transfers the weighted amount based on funded FTE. JVS FORMULAS (NON-JOINTURE) Positive Adjustment : (FTE * .20 FUNDED FTE) * FUNDED FORMULA AMT * FUNDED CODB Negative Adjustment (Dist-Dist-JVS): (FTE * 1.0 FUNDED FTE) * FUNDED FORMULA AMT * FUNDED CODB Negative Adjustment (Dist-JVS) : (FTE * .80 FUNDED FTE) * FUNDED FORMULA AMT * FUNDED CODB JVS FORMULAS (JOINTURE) Positive Adjustment : (FTE * .20 FUNDED FTE) * FUNDED FORMULA AMT * FUNDED CODB Negative Adjustment (Dist-Dist-JVS): (FTE * 1.0 FUNDED FTE) * FUNDED FORMULA AMT * FUNDED CODB Negative Adjustment (Dist-JVS) : (FTE * .80 FUNDED FTE) * FUNDED FORMULA AMT * FUNDED CODB NOTE: FUNDED FORMULA AMOUNT and FUNDED CODB are those factors used in the districts calculation per HB66. FY2005 COST OF DOING BUSINESS FACTOR(CODB) 1.06080 FY2006 COST OF DOING BUSINESS FACTOR(CODB) 1.04053 FY2005 FORMULA AMOUNT $5,169 FY2006 FORMULA AMOUNT $5,283 FY2006 FORMULA ADM 9,183.86 FY2006 BUILDING BLOCKS $367,302.96

Deductions = Object Code 477 Credits = Receipt Code 1227 Credits to or Deductions from WORTHINGTON CITY S.D. STUDENT STUDENT FUNDED AMOUNT DEDUCTED SAME FUNDING IRN DISTRICT COUNTY TYPE FTE FTE or RECEIVED JOINTURE FY BASIS 043802 COLUMBUS CITY S.D. FRANKLIN OTH2 10.000 10.000 $55,371.14- N/A FY06 043802 COLUMBUS CITY S.D. FRANKLIN OTHK 2.000 1.000 $5,537.11- N/A FY06 046763 OLENTANGY LOCAL S.D. DELAWARE OTH2 2.000 2.000 $11,074.23 N/A FY06 049627 MINFORD LOCAL S.D. SCIOTO OTH2 1.000 1.000 $5,537.11- N/A FY06 ===================================================================================================================================== STUDENT FTE IN - 2.000 FUNDED FTE IN - 2.000 STUDENT FTE OUT - 13.000 FUNDED FTE OUT - 12.000 REG/JVS OE POSITIVE ADJUSTMENT 2.000 * FORMULA AMT * ( CODB) = $11,074.23 REG/JVS OE NEGATIVE ADJUSTMENT 12.000 * FORMULA AMT * ( CODB) = $66,445.36- CTA1 OE POSITIVE ADJUSTMENT .000 * FORMULA AMT = $0.00 CTA1 OE NEGATIVE ADJUSTMENT .000 * FORMULA AMT = $0.00 CTA2 OE POSITIVE ADJUSTMENT .000 * FORMULA AMT = $0.00 CTA2 OE NEGATIVE ADJUSTMENT .000 * FORMULA AMT = $0.00 ---------------- NET TOTAL = $55,371.13-

Community School Deduction

************************************************************************************************************************************ Fiscal year 2006 Calculated based on Web Data verified by 12-27-2005 OHIO DEPARTMENT OF EDUCATION CENTER FOR SCHOOL FINANCE Public School - Community School Deduct Report for Month of JANUARY 2006 SCHOOL DISTRICT: Worthington COUNTY: Franklin AREA: 00 IRN: 045138 HEADINGS KEY: DIST = District CTY = County POVERTY IDX = District Poverty Based Assistance Index OWF ADM = Ohio Works First Average Daily Membership K-3 = Kindergarten to grade 3 of non-hand comm sch KDG CAT# = Kindergarten Special Ed Category 1-6 respectively OTHER KDG = Regular kindergarten G1-12 CAT# = Grade 1-12 Special Ed Category 1-6 respectively G1-12 OTHER = Grade 1-12 regular pupils FORMULA AMT = Base formula amount CSR = Class Size Reduction CODB = Cost Of Doing Business factor of resident district SPED = Special Education CTA = Career Tech. /Adult Education INT I, II, III = Intervention Aid Level I, Level II, Level III JVS FTE = Joint Vocational School FTE from Community school Calculations are based on AM. Sub. H.B.66 FORMULA AMT = The greater of F06 formula: ((5283 * F06 CODB) + Per Pupil Amount of District 4 Building Blocks) * (TOTAL G1-12 + (TOTAL KDG * 0.5) + (JVS FTE * .20)) F05 formula: 5169 * F05 CODB * (TOTAL G1-12 + (TOTAL KDG * 0.5) + (JVS FTE * .20)) INTERVENION AID (LEVEL I, II, III) = District Level I or II or III per pupil amount * comm OWF LIMITED ENGLISH PROFICIENT (LEP) = District LEP per pupil amount * comm LEP FTE PROFESSIONAL DEVELOPMENT (PD) = District PD per pupil amount * (comm FTE + .5 * KDG FTE) ALL DAY KDG = .5 * 5,283 * TOTAL KDG DROPOUT PREVENTION (DP) = District DP per pupil amount * (comm FTE + .5 * KDG FTE) CSR = District F06 CSR / District NON-SPED K-3 * COMM NON-SPED K-3 COMMUNITY OUTREACH (CO) = District CO per pupil amount * (comm FTE + .5 * KDG FTE) POVERTY BASED ASSISTANCE GUARANTEE (PBA) = District PBA per pupil amount * comm OWF SPED WEIGHTED = 5283 * 90% * (((KDG CAT1*.2892 + KDG CAT2*.3691 + KDG CAT3*1.7695 + KDG CAT4*2.3646 + KDG CAT5*3.1129 + KDG CAT6*4.7342) * 0.5) + G1-12 CAT1*.2892 + G1-12 CAT2*.3691 + G1-12 CAT3*1.7695 + G1-12 CAT4*2.3646 + G1-12 CAT5*3.1129 + G1-12 CAT6*4.7342) CTA AMT = 5283 * ((CTA1* .57) + (CTA2* .28)) PARITY AID = RESIDENT SCHOOL PARITY AID PER PUPIL(SF3 LINE 23B WORKSHEET) * ((TOTAL KDG * .5) + TOTAL G1-12) COMM DIST: Academy of Columbus COUNTY: Lucas IRN: 000784 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $5,537.11 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $5,537.11 COMM DIST: Alternative Education Academy COUNTY: Lucas IRN: 143396 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 0.00 0.00 5.68 5.68 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $31,450.78 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $31,450.78 COMM DIST: Arts & College Preparatory Ac COUNTY: Franklin IRN: 143610 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 1.00 0.00 0.00 0.00 1.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $5,537.11 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,242.96 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $16,780.07 COMM DIST: Cornerstone Academy Community COUNTY: Franklin IRN: 133439 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.33 0.33 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $913.62 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $913.62 COMM DIST: Crossroads Preparatory COUNTY: Franklin IRN: 000506 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $5,537.11 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14,800.91 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $20,338.02 COMM DIST: Electronic Classrm Of Tomorro COUNTY: Franklin IRN: 133413 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.45 0.00 0.00 0.00 0.00 10.67 11.12 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $61,572.66 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $789.73 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $62,362.39 COMM DIST: Graham School, The COUNTY: Franklin IRN: 133421 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 2.39 0.00 0.00 0.00 0.00 2.40 4.79 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $26,522.76 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,194.35 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $30,717.11 COMM DIST: International Acad Of Columbu COUNTY: Franklin IRN: 143172 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 0.00 0.00 2.00 2.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $11,074.22 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $11,074.22 COMM DIST: Life Skills Ctr Of N. Columbu COUNTY: Franklin IRN: 142943 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.85 1.00 0.00 0.00 0.00 25.35 27.20 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $150,609.39 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $9,905.16 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $160,514.55 COMM DIST: Oakstone Community School COUNTY: Franklin IRN: 000679 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 1.00 0.00 0.00 1.00 0.00 7.00 0.00 9.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $49,833.99 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $170,185.93 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $220,019.92 COMM DIST: Ohio Connections Academy COUNTY: Franklin IRN: 000236 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.88 0.88 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 1.00 0.00 0.00 2.72 3.72 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $23,034.38 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,242.96 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $34,277.34 COMM DIST: Ohio Virtual Academy COUNTY: Lucas IRN: 142950 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.97 0.00 0.00 0.00 0.00 20.95 21.92 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $121,373.45 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,702.31 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $123,075.76 COMM DIST: Summit Academy Columbus COUNTY: Summit IRN: 000296 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 3.13 0.00 0.00 0.00 1.00 0.00 4.13 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $22,868.26 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $28,002.72 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $50,870.98 COMM DIST: Summit Academy MS Columbus COUNTY: Summit IRN: 000610 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 2.00 0.00 0.00 0.00 0.00 0.00 2.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $11,074.22 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,509.92 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $14,584.14 COMM DIST: The Harte School - Columbus COUNTY: Franklin IRN: 000504 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $5,537.11 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $5,537.11 COMM DIST: Virtual Community Sch Of Ohio COUNTY: Franklin IRN: 143537 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 1.00 0.00 4.06 5.06 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $28,017.78 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14,800.91 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $42,818.69 COMM DIST: W C Cupe Community School COUNTY: Franklin IRN: 143636 CODB: 1.04053 KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $5,537.11 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $5,537.11 ------------------------------------------------------------------------------------------------------------------------------------ TOTALS: KDG CAT1 KDG CAT2 KDG CAT3 KDG CAT4 KDG CAT5 KDG CAT6 OTHER KDG TOTAL KDG 0.00 0.00 0.00 0.00 0.00 0.00 1.21 1.21 G1-12 CAT1 G1-12 CAT2 G1-12 CAT3 G1-12 CAT4 G1-12 CAT5 G1-12 CAT6 G1-12 OTHER TOTAL G1-12 JVS FTE 1.00 9.79 1.00 3.00 2.00 8.00 76.83 101.62 0.00 FORMULA AMT INT I INT II INT III LEP AID PD AID $566,031.06 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL ALL DAY KDG ALL DAY KDG NOT TO BE DEDUCTED DP AID CSR CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $270,377.86 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $836,408.92

Excess Cost

OHIO DEPARTMENT OF EDUCATION, OFFICE OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 15 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, Line 15 CALCULATION OF EXCESS COST SUPPLEMENT SEC 3317.022(F) Special Education ADM SEC1 SEC2 SEC3 SEC4 SEC5 SEC6 KDG 13.00 8.00 2.00 0.00 2.00 0.00 OTH 130.01 600.27 62.00 8.00 26.50 57.53 Local Share % = 100% - State Share % = 100% - 21.26% = 78.74% ( .7874) Local SEC1 Amt = ((SEC1 KDG * .5) + SEC1 1-12) * 0.2892 * 5,283 * Local Share %) * .90 = $147,802.33 Local SEC2 Amt = ((SEC2 KDG * .5) + SEC2 1-12) * 0.3691 * 5,283 * Local Share %) * .90 = $835,013.72 Local SEC3 Amt = ((SEC3 KDG * .5) + SEC3 1-12) * 1.7695 * 5,283 * Local Share %) * .90 = $417,358.87 Local SEC4 Amt = ((SEC4 KDG * .5) + SEC4 1-12) * 2.3646 * 5,283 * Local Share %) * .90 = $70,821.68 Local SEC5 Amt = ((SEC5 KDG * .5) + SEC5 1-12 + MRDD Diff) * 3.1129 * 5,283 * Local Share %) * .90 = $378,762.58 Local SEC6 Amt = ((SEC6 KDG * .5) + SEC6 1-12) * 4.7342 * 5,283 * Local Share %) * .90 = $1,019,669.68 Local Special Ed Amt = (SEC1 Amt + SEC2 Amt + SEC3 Amt + SEC4 Amt + SEC5 Amt + SEC6 Amt) = $2,869,428.86 Career Technical ADM | Regular Dist. | Comm. School CTA1 1-12 | 62.30 | 0.00 CTA2 1-12 | 129.58 | 0.00 Local CTA1 Amt = (CTA1 1-12 * 0.57 * 5,283 * Local Share %) = $147,719.87 Local CTA2 Amt = (CTA2 1-12 * 0.28 * 5,283 * Local Share %) = $150,928.77 Local CTA Services = ((CTA1 1-12 + CTA2 1-12) * .05 * 5,283 * Local Share %) = $39,909.45 Local CTA Amt = (CTA1 Amt + CTA2 Amt + Local CTA Services) = $338,558.09 Excess Cost Supplement = Assumed Assumed Assumed Local Local Local Special Ed. + Career Tech. + Transportation - (.0033 * Recognized Value) Assumed Local Share Special Education $2,869,428.86 Assumed Local Share Career Technical + $338,558.09 Assumed Local Share Transportation + $967,547.46 Recognized Valuation of $1,771,080,834.00 * .0033 - $5,844,566.75 Excess Cost Supplement = $1,669,032.34- If Excess Cost Supplement is less then zero, set to zero. Excess Cost Supplement = $0.00

Parity Aid

OHIO DEPARTMENT OF EDUCATION, OFFICE OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 16 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 16 CALCULATION OF PARITY AID 1. Formula ADM current year (SF-3 line 3A) = 9,183.86 If ADM = 0 then Parity Aid = 0 2. a. Federal Income for 2003 = $1,779,029,391 b. Federal Income for 2002 = $1,764,530,307 c. Federal Income for 2001 = $1,758,843,859 Average Federal Income ((a + b + c) / 3) = $1,767,467,852 3. Recognized valuation (SF-3 line 4B) = 1,771,080,834.00 Local Wealth = (2/3) * (recog value / formula ADM) + (1/3) * (avg federal income / formula ADM) Local wealth (for district) = $192,715.97 4. Threshold Local Wealth = $159,640 5. Per Pupil State/Alternative Parity Aid Calculations Income factor (for district) = 1.4173 Per Pupil State Parity Aid = 1.0 * (threshold local wealth - local wealth per pupil) * .0075 Per Pupil State Parity Aid = 0.00 Per Pupil Alt Parity Aid = 60000 * (1 - Income factor) * ((4/15) * .023) Per Pupil Alt Parity Aid = 153.57- Greater of State Parity Aid & Alt. Parity Aid(Per Pupil) = 0.00 6. PBA index (for district) = 0.14 CODB factor (for district) = 1.0405 IF the Income factor <= 1.0 AND the PBA index >= 1.0 AND the CODB >= 1.0375 THEN Parity Aid = (Greater of State Parity Aid & Alt. Parity Aid) * Net Formula ADM OTHERWISE Parity Aid = Per Pupil State Parity Aid * Net Formula ADM Net Formula ADM = Cur. Form. ADM - E-School FTE - Scholarship Students = 9,135.92 Parity Aid = 0.00

Other Adjustments

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR OTHER ADJUSTMENTS (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 OTHER ADJUSTMENTS (O.R.C. 3317.023 (K) and 3317.20 (D)) FORMULA SUMMARY: FORMULA AMOUNT IS DEFINED AS THE GREATER OF THE FOLLOWING : F2006 Foundation Amount * F2006 CODB of Resident District + (FY2006 Total Building Blocks/FY2006 Formula ADM) OR FY2005 Foundation Amount * F2005 CODB of Resident District Career-Tech/Adult Education Contract Student: ADM * $5,283 * Cost-of-Doing Business Factor of the Resident District Career-Tech/Adult Education Weighted Amount : FTE * Weight * $5,283 * State Share % of the Resident District NOTE: Funding for Career-Tech/Adult Ed. contract students is transferred on 2 seperate lines. One line transfers the base formula amount based on ADM while the other line transfers the weighted amount based on FTE. Special Education Student(Kindergarten): (ADM * .5) * Formula Amount + (ADM * .5) * Weight * .90 * $5,283 * State Share % of Resident District) Special Education Student(1-12): ADM * Formula Amount + (ADM * Weight * .90 * $5,283 * State Share % of Resident District) Other Student Kindergarten: (ADM * .5) * Formula Amount Other Student 1-12 OR Vocational: ADM * Formula Amount Special Education Weights: Category 1 = .2892 Category 2 = .3691 Category 3 = 1.7695 Category 4 = 2.3646 Category 5 = 3.1129 Category 6 = 4.7342 Career-Tech/Adult Ed. Weights: Category 1 = .57 Category 2 = .28 COST OF DOING BUSINESS FOR THE ABOVE DISTRICT : 1.04053 STATE SHARE PERCENTAGE FOR THE ABOVE DISTRICT : 21.26 Student Status Key: SE = SPECIAL EDUCATION VEC = VOCATIONAL EDUCATION CONTRACT Student Type Key: SE1K = SPEC. ED. CATEGORY 1 KDG SE12 = SPEC. ED. CATEGORY 1 1-12 SE2K = SPEC. ED. CATEGORY 2 KDG SE22 = SPEC. ED. CATEGORY 2 1-12 SE3K = SPEC. ED. CATEGORY 3 KDG SE32 = SPEC. ED. CATEGORY 3 1-12 SE4K = SPEC. ED. CATEGORY 4 KDG SE42 = SPEC. ED. CATEGORY 4 1-12 SE5K = SPEC. ED. CATEGORY 5 KDG SE52 = SPEC. ED. CATEGORY 5 1-12 SE6K = SPEC. ED. CATEGORY 6 KDG SE62 = SPEC. ED. CATEGORY 6 1-12 OTHK = OTHER KINDERGARTEN OTH2 = OTHER 1-12 CTA1 = CAREER-TECH/ADULT ED. CAT 1 CTA2 = CAREER-TECH/ADULT ED. CAT 2
Deductions = Object Code 47x Credits = Receipt Code 122x Credits to or Deductions from RESIDENT RESIDENT STUDENT STUDENT ADM/ AMOUNT DEDUCTED FUNDING DISTRICT COUNTY CODB ST. % STATUS TYPE FTE or RECEIVED FY BASIS COLUMBUS CITY S.D. FRANKLIN COU 1.04053 21.26 VEC CTA1 2.07 $1,325.22- FY06 COLUMBUS CITY S.D. FRANKLIN COU 1.04053 21.26 VEC OTH2 3.45 $19,103.04- FY06 COLUMBUS CITY S.D. FRANKLIN COU 1.04053 21.26 VEC SE12 0.50 $2,914.73- FY06 COLUMBUS CITY S.D. FRANKLIN COU 1.04053 21.26 VEC SE22 1.50 $8,865.33- FY06 COLUMBUS CITY S.D. FRANKLIN COU 1.04053 21.26 SE SE32 2.00 $14,651.63- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC CTA1 48.19 $30,851.46- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC CTA2 0.76 $239.01- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC OTH2 33.80 $187,154.47- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC SE12 1.00 $5,829.45- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC SE22 18.48 $109,220.84- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC SE32 0.95 $6,959.52- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC SE52 1.00 $8,683.78- FY06 DELAWARE AREA CAREER CENTE DELAWARE 1.04053 21.26 VEC SE62 2.00 $20,645.35- FY06

MRDD ADJUSTMENT ************ 1.04053 21.26 **** **** 5.00 $43,218.96- VE SERVICES ADJUSTMENT ************ ****** ***** **** **** ******** $10,775.65- NET TOTAL $470,438.44- .....

Reappraisal Guarantee

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 18 (FY 2006 JANUARY NO 2 PAYMENT, EMIS DATA 01/06/2006) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY CCDDDDT: 2513651 SF-3, LINE 18 CALCULATION OF REAPPRAISAL GUARANTEE ( O.R.C. 3317.04 ) ELIGIBLE YEARS FOR GUARANTEE FY06 = No FY09 = No FY07 = Yes FY10 = Yes FY08 = No FY11 = No 1. FY05 Line 19 State Basic Aid After Guarantee $13,616,254.42 + FY05 Line 23G Transitional Aid + $1,660,568.74 - FY05 E-School Parity Aid Deduction - $0.00 - FY05 E-School DPIA Deduction - $0.00 = FY05 Total SF3 for Reappraisal = $15,276,823.16 2. FY06 Line 13 Total State Aid $12,293,615.23 + FY06 Line 14 Transportation + $1,415,589.45 + FY06 Line 15 Excess Cost Suppl. + $0.00 + FY06 Line 16 Parity Aid + $0.00 = FY06 Total SF3 for Reappraisal = $13,709,204.68 3. Reappraisal Guarantee Calculation if Eligible FY05 Total SF3 for Reappraisal - FY06 Total SF3 for Reappraisal = $15,276,823.16 - $13,709,204.68 = $0.00 NOTE: Not elibible for Reappraisal Guarantee If the result is negative, the guarantee aid will be zero. * Reappraisal guarantee is applicable only during the fiscal year immediately following the reassessment or application pursuant to sec 3317.04 of the Ohio Revised Code.