SF-3 Report

FORM SF3 OHIO DEPARTMENT OF EDUCATION-DIVISION OF SCHOOL FINANCE DATE 06/05/2007 (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 25-1365-1 WORTHINGTON CITY S.D. FRANKLIN COUNTY IRN:045138 ADM KDG 1-12 Total 1A. Special Ed Category 1 13.39 133.26 146.65 1B. Special Ed Category 2 8.24 616.73 624.97 1C. Special Ed Category 3 2.06 62.83 64.89 1D. Special Ed Category 4 0.00 7.21 7.21 1E. Special Ed Category 5 2.06 27.30 29.36 1F. Special Ed Category 6 0.00 60.29 60.29 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 607.89 7,892.65 8,500.54 1J. MRDD N/A 5.00 5.00 1K. Ed. Choice 0.00 0.00 0.00 2. Total 633.64 8,805.27 9,438.91 3. Formula ADM K*.5+(1-12)Total-(.80 Line 1G JVSD)+(.20 CVOC-RES) 9,133.29 4A. Assessed Valuation 1,985,135,460.00 4B. Recognized Valuation 1,843,646,240.00 4C. Adjusted Recognized Valuation 1,843,646,240.00 4D. Adjusted Recognized Valuation * .023 42,403,863.52 5A. 5,403 * 1.02027 * Line 3 50,347,432.92 5B. Add On Building Blocks 438,270.21 5C. Formula Aid Guarantee Add On 2,274,086.52 6. Total Formula Aid (5A + 5B - 4D + 5C) 10,655,926.13 7. State Share % (Line 6 / (Line 5A+5B)) 20.98 8. Special Education Weighted Amount 833,530.65 9. Career-Tech/Adult Ed. Cat1 FTE: 63.83 Cat2 FTE: 129.58 93,331.92 10A. Number of Classroom Teachers .00 10B. Training & Experience of Classroom Teachers (50% of Total) 336,457.11 10C. Educational Service Personnel .00 11. Total Poverty Based Assistance (PBA) Including Guarantee 0.00 12. Gifted Aid Units: 6.30 240,644.51 13. Total State Basic Aid (Lines 6+8+9+10A+10B+10C+11+12) 12,159,890.32 14. Transportation 1,441,751.60 15. Excess Cost Supplement 0.00 16. Parity Aid 0.00 17. Total State Basic Aid Plus Lines 14, 15 and 16 13,601,641.92 18. Reappraisal Guarantee 3317.04 1,675,181.24 19. Charge-Off Supplement (GAP) 0.00 20. Transitional Aid Guarantee 0.00 Additional Aid Items 21A. Preschool Clrm Units: 3.00 Related: 2.70 217,688.80 21B. Special Ed Transportation 193,163.17 22. Total State Foundation Aid (Line 17+18+19+20+21A+21B) 15,687,675.13 Transfers and Adjustments 23A. ESC Deduction -240,718.68 23B. Community School Transfer -686,819.70 23C. Open Enrollment Adjustment -55,605.04 23D. Other Adjustments -440,542.62 23E. Ed. Choice Deduction 0.00 24. Total Funding (Line 22 + 23A through 23E) 14,263,989.09 25A. Disclosure Items: Spec Ed FTE * 5,403 * C.O.D.B. 5,101,808.60 25B. Voc Ed FTE * 5,403 * C.O.D.B. 1,066,176.26 25C. Regular Student Population 8,039.85 25D. Resident Contract Voc (CVOC-RES) 56.00

ADM Detail Report

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Recognized Valuation

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR ADJUSTED RECOGNIZED VALUATION (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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 2007 formula aid calculations are Tax Year 2005, Tax Year 2004, and Tax Year 2003. 1. Assessed Valuation $1,985,135,460 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 2005 $212,233,830 * 2/3 = $141,489,220 Tax Year 2004 $0 * 1/3 = $0 Total Carryover Reduction = $141,489,220 3. Recognized Valuation (Line 1 - Line 2) $1,843,646,240 4. Exempt Valuation Adjustment Tax Exempt Value $117,170,640 USA & Abated Value - $2,017,970 Adjusted Exempt Value $115,152,670 Total Potential Valuation = Line3 + Adjusted Exempt Value Total Potential Valuation $1,958,798,910 25% Total Potential Valution $489,699,728 Reduction = Adjusted Exempt Value $115,152,670 - 25% Total Potential Valuation - $489,699,728 $374,547,058- Exempt Valuation Reduction (zero if < zero) $0 5. Adjusted Recognized Valuation (Line 3 - Line 4) $1,843,646,240

Building Blocks

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR ADD ON BUILDING BLOCKS (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) DISTRICT:WORTHINGTON CITY S.D. IRN: 045138 County:FRANKLIN COUNTY CALCULATION OF ADD ON BUILDING BLOCKS 1. Large Group Intervention: = (Formula ADM / 20) * 25 hours * Hourly rate = 9,133.29 / 20 * 25 * 20.40 = 232,898.90 2. Professional Development: = District's teacher factor * .045 * Form Amt * phase in percentage = 537.2524 * .045 * $5,403 * .75 = 97,968.65 3. Data Based Decision Making: = .001 * Form Amt * Formula ADM = .001 * $5,403 * 9,133.29 = 49,347.17 4. Data Based Decision Making Professional Development: = [(.2 * teacher factor) * (.08 * Form Amt)] + [principal factor * (.08 * Form Amt)] = [(.2 * 537.2524 ) * (.08 * $5,403 )] + [ 26.8626 * (.08 * $5,403 )] = 58,055.49 Total Building Blocks (1+2+3+4): = 438,270.21

Special Education Weighted Amount

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR SPECIAL EDUCATION WEIGHTED AMOUNT (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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 * 13.39) + 133.26 = 139.95 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 139.95 * $5,403 * .2892 * 20.98% * .90 = $41,292.36 2. Special Ed Category 2 a. Formula ADM = (One-Half SEC-2 KDG) + SEC-2 G1-G12 = ( .5 * 8.24) + 616.73 = 620.85 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 620.85 * $5,403 * .3691 * 20.98% * .90 = $233,783.41 3. Special Ed Category 3 a. Formula ADM = (One-Half SEC-3 KDG) + SEC-3 G1-G12 = ( .5 * 2.06) + 62.83 = 63.86 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 63.86 * $5,403 * 1.7695 * 20.98% * .90 = $115,282.25 4. Special Ed Category 4 a. Formula ADM = (One-Half SEC-4 KDG) + SEC-4 G1-G12 = ( .5 * 0.00) + 7.21 = 7.21 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 7.21 * $5,403 * 2.3646 * 20.98% * .90 = $17,393.06 5. Special Ed Category 5 a. Formula ADM = (One-Half SEC-5 KDG) + SEC-5 G1-G12 + MRDD ADM Dif = ( .5 * 2.06) + 27.30 + 5.00 = 33.33 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 33.33 * $5,403 * 3.1129 * 20.98% * .90 = $105,848.19 6. Special Ed Category 6 a. Formula ADM = (One-Half SEC-6 KDG) + SEC-6 G1-G12 = ( .5 * 0.00) + 60.29 = 60.29 b. Funds = Formula ADM * Formula Amt * Weight * St Share% * Phase In = 60.29 * $5,403 * 4.7342 * 20.98% * .90 = $291,188.92 7. Speech Services a. Speech Services = (Formula ADM / 2,000) * Sal Allow * St Share% b. Speech Services = ( 9,133.29 / 2,000) * $30,000 * 20.98% = $28,742.46 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 = $833,530.65

Training and Experience

OHIO DEPARTMENT OF EDUCATION - DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 10 Date 06/05/2007 (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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 0.00 - 20,000 0.00 - 20,760 0.00 - 21,900 1 0.00 - 18,000 7.00 - 20,760 3.30 - 21,620 3.20 - 22,860 2 0.00 - 18,700 2.00 - 21,520 1.00 - 22,480 1.00 - 23,820 3 0.00 - 19,400 2.50 - 22,280 0.00 - 23,340 3.00 - 24,780 4 0.00 - 20,100 3.00 - 23,040 1.00 - 24,200 4.00 - 25,740 5 0.00 - 20,800 1.00 - 23,800 1.30 - 25,060 2.50 - 26,700 6 0.00 - 20,800 6.00 - 24,560 2.00 - 25,920 10.00 % 27,660 7 0.00 - 20,800 5.00 - 25,320 1.00 - 26,780 2.35 * 28,620 8 0.00 - 20,800 7.80 - 26,080 0.00 - 27,640 12.50 * 29,580 9 0.00 - 20,800 3.80 - 26,840 3.00 - 28,500 3.40 * 30,540 10 0.00 - 20,800 4.00 - 27,600 1.00 - 29,360 6.00 * 31,500 11 0.00 - 20,800 32.10 - 28,360 52.00 - 30,220 292.22 * 32,460 Usage Legend: - = Not used, % = Some used, * = All used in District Mean. Until salary data is updated in EMIS we will assume the same number of teachers and that they have one more year of experience, as reflected in teachers grid. Regular Student Population = Formula ADM 9,133.29 + 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( 8.24 ) * .50) - 4.12 -(SEC3 KDG( 2.06 ) * .50) - 1.03 -(SEC4 KDG( 0.00 ) * .50) - 0.00 -(SEC5 KDG( 2.06 ) * .50) - 1.03 -(SEC6 KDG( 0.00 ) * .50) - 0.00 - SEC2 1-12 (Spec Ed Cat 2) - 616.73 - SEC3 1-12 - 62.83 - SEC4 1-12 - 7.21 - SEC5 1-12 - 27.30 - SEC6 1-12 - 60.29 -(Ed Choice KDG( 0.00 ) * .50) - 0.00 - Ed Choice 1-12 - 0.00 - Career Tech. Contract 1 1-12 - 63.83 - Career Tech. Contract 2 1-12 - 129.58 - Non Jnt JVSD 1-12 - 0.00 - Non Jnt JVSD SE 1-12 - 0.00 - Comm School (Other & SEC1) - 90.66 - ESC - 0.00 - Other Coop - 11.00 - Post Secondary - 6.83 = 8,039.85
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 = 3,959.40- 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 = 321.59 Total Approved Minimum Salary = $10,356,923.40 District Mean Salary = $32,078.28 State Mean Salary = $29,985.82 ((Dist. Mean - State Mean) * Appr Tea ) * .50 Training Experience (($32,078.28 - $29,985.82) * 321.59 ) * .50 = $336,457.11 Training Experience is zero if less than zero. Training Experience of Classroom Teachers (SF3 10B) = $336,457.11
10C Educational Service Personnel Number of ESP = 101.67 Supported ESP = Number of ESP / .005 = 20,334.00 ESP Penalty = -(Reg Students - Supported ESP) * 94 = $1,155,650.10 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, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR GIFTED UNIT ALLOWANCE (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) DISTRICT: WORTHINGTON CITY S.D. IRN: 045138 COUNTY: FRANKLIN COUNTY 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 Until salary data is updated in EMIS we will assume the same number of teachers and that they have one more year of experience, as reflected in teachers grid. 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 * ( 20.98 / 100)) + ( 5251 / 2)) * 6.30 = 23,876.31 3. Total Gifted Allowance = Gifted Allowance + Gifted Support = 216,768.20 + 23,876.31 = 240,644.51

Preschool Units and Related Services

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR PRESCHOOL UNIT ALLOWANCE (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) DISTRICT: WORTHINGTON CITY S.D. IRN: 045138 COUNTY: FRANKLIN COUNTY 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 0.00 @ 22,032 0.00 @ 23,511 7 0.00 @ 17,680 0.00 @ 21,522 0.17 @ 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 0.83 @ 26,775 11 0.00 @ 17,680 0.00 @ 24,106 1.00 @ 25,687 1.00 @ 27,591 Until salary data is updated in EMIS we will assume the same number of teachers and that they have one more year of experience, as reflected in the teachers grid. 1. Classroom Allowance = (Classroom Units * Salary * 1.15) + (Classroom Units * 8023) = ( 3.00 * Salary * 1.15) + ( 3.00 * 8023) = 115,345.61 2. Classroom Support = ((Classroom Dollar * (State Share % / 100)) + (Classroom Avg / 2)) * Classroom Units = ((8334 * ( 20.98 / 100)) + (7799 / 2)) * 3.00 = 16,943.92 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 0.00 @ 24,956 0.00 @ 26,775 11 0.00 @ 17,680 0.40 @ 24,106 0.60 @ 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) = 88,509.60 4. Related Support = ((Related Dollar * (State Share % / 100)) + (Related Avg / 2)) * Related Units = ((3234 * ( 20.98 / 100)) + (2966 / 2)) * 2.70 = 5,836.03 5. Total Preschool Allowance = Classroom Allowance + Classroom Support + Related Allowance + Related Support = 115,345.61 + 16,943.92 + 88,509.60 + 5,836.03 = 226,635.16* *Note that this amount may be reduced to stay within the appropriation. Please refer to the foundation letter to obtain the reduction percentage.

Poverty Based Assistance Calculations

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 11 (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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 2007 109.00 OWF ADM 2006 109.00 OWF ADM 2005 84.00 OWF ADM 2004 83.00 OWF ADM 2003 55.00 OWF Poverty student count (5-year average of above) 88.00 FY2007 Formula ADM 9,133.29 FY2006 Formula ADM 9,189.09 FY2005 Formula ADM 9,231.22 Formula ADM 3-Year Average 9,184.53 Poverty Percent = ( OWF Average / Formula Average ) * 100 0.96% = ( 88.00 / 9,184.53 ) * 100 State Poverty Percent 5.23% Poverty Index = Poverty % / State Poverty % 0.18 = 0.96 / 5.23 LEP Student Pct. 2.80000 Large Group Intervention Units = FY2007 Formula ADM / 20 456.6645 = 9,133.29 / 20 Medium Group Intervention Units = FY2007 Formula ADM / 15 608.8860 = 9,133.29 / 15 Small Group Intervention Units = (FY2007 OWF Poverty student count * 3) / 10 26.4000 = ( 88.00 * 3) / 10 Intervention Hourly Rate 20.40 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 % 1.00 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 2007 Funded NO 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 Kdg - Total Community Kdg) * (All Day Kdg% / 100)) + Total Community Kdg) - E-School - Ed Choice) * (.5 * 5,403) = (((( 633.64 - 4.54 ) * ( 0.00 / 100)) + 4.54 ) - 1.41 - 0.00 ) * (.5 * 5,403) Class Size Reduction = $ 0.00 Teachers per 1000 students = 50.000 If Poverty Index < 1.0 then Teachers per 1000 students = 50 Required Teachers = 109.187 = Teachers/1000 students * (( K-3 ADM - K-3 Eschool - K-3 Ed Choice)/1000) = 50.000 * (( 2,193.13 - 9.39 - 0.00)/1000) Assumed number of teachers already in district = 109.187 = 50 * (( K-3 ADM - K-3 Eschool - K-3 Ed Choice)/1000) = 50 * (( 2,193.13 - 9.39 - 0.00)/1000) Additional Teachers needed = 0.000 = Required Teachers - Assumed number of teachers already in district = 109.187 - 109.187 Class Size Reduction Aid = $ 0.00 = Additional Teachers needed * $54,941 = 0.000 * $54,941 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 * 0.70 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 * ( 9,133.29 / 17) * 0.70 PBA Current Year = $ 0.00 Total of above calculations. PBA Guarantee Amount = $ 0.00 FY2005 DPIA Amount Less E-School DPIA deduction = $ 0.00 If FY2007 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 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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) = $13,601,641.92 Reappraisal Guarantee (SF3 Line 18) + $1,675,181.24 Charge Off Supplement (SF3 Line 19) + $0.00 Current Year State Aid (1+2+3) = $15,276,823.16 Previous Year State Aid Calculation (SF3 Final #1) FY06 Total State Basic Aid Plus (SF3 Line 17) = $13,613,135.87 FY06 Reappraisal Guarantee (SF3 Line 18) + $0.00 FY06 Charge Off Supplement (SF3 Line 19) + $0.00 FY06 Transitional Aid Guarantee (SF3 Line 20) + $1,663,687.29 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) = $0.00

Calculation Of Formula Aid Guarantee Addon Amount

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 5C (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) WORTHINGTON CITY S.D. IRN: 045138 FRANKLIN COUNTY ODE Code: 2513651 SF-3, LINE 5C CALCULATION OF GUARANTEE ADD ON O.R.C. 3317.0212 F2005 Formula Aid (Line 6) $10,770,182.31 F2005 Formula ADM: 9,231.22 Current Year Formula Aid = Current Year Basic Program Support (Line 5A) $50,347,432.92 Current Year Add on Building Blocks (Line 5B) + $438,270.21 Current Year Local Charge-off (Line 4D) - $42,403,863.52 Current Year Formula Aid = $8,381,839.61 Total Formula Aid Guarantee = F2005 Formula Aid (Line 6) $10,770,182.31 Current Year Formula Aid - $8,381,839.61 Total Formula Aid Guarantee (zero if < 0) = $2,388,342.70 Per Pupil Formula Aid Guarantee = F2005 Formula Aid (Line 6) (( $10,770,182.31 F2005 Formula ADM (Line 3) / 9,231.22) Formula ADM Current Year (Line 3) * 9,133.29) Current Year Formula Aid - $8,381,839.61 Per Pupil Formula Aid Guarantee (zero if < 0) = $2,274,086.52 If both Total Formula Aid Guarantee Amount AND Per Pupil Formula Aid Guarantee > zero Then Formula Aid Guarantee Add-on = the lesser amount. If both Total Formula Aid Guarantee Amount AND Per Pupil Formula Aid Guarantee = zero Then 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: $2,388,342.70 Per Pupil Formula Aid Guarantee: $2,274,086.52 Formula Aid Guarantee Add on: $2,274,086.52

Calculation Of Career Tech./Adult Ed.

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 9 (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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 = ( 63.83 + 00.00 ) * 5,403 * .57 * (20.98/100) = $41,242.04 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 ) * 5,403 * .28 * (20.98/100) = $41,127.89 3. Approved Grads Teacher Grant a. Grads Teacher Grant = Grads Teacher FTE * 47,555 * State Share = 0.00 * 47,555 * (20.98/100) = $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 = ( 63.83 + 129.58 ) * .05 * 5,403 * (20.98/100) = $10,961.99 5. Career-Tech/Adult Education = lines 1a + 2a + 3a + 4a Total Career-Tech/Adult Education Funds = $93,331.92 ____________________________________________________________________________________________________ ** 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 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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 = $179,231.22 2. $6.50 Per Pupil Per Pupil Amount $6.50 X ADM 9459.61 = $61,487.46 3. Contract Amount = $0.00 4. Total (1+2+3) = $240,718.68

Charge-Off Supplement

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR CHARGE-OFF SUPPLEMENT (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) District: WORTHINGTON CITY S.D. IRN: 045138 County : FRANKLIN COUNTY CALCULATION OF CHARGE-OFF SUPPLEMENT 1a. Local Revenue (less JVS) (Certified on DTE 14S) $90,303,226.00 b. Income Tax Revenue (Certified from Dept of Taxation) + $0.00 Total Local Revenue (1a + 1b) = $90,303,226.00 2. State Share % from SF-3 line 7 20.98% Local Share % (100% - State Share %) 79.02% 3. Assumed Local Share of Special Ed. Weighted Funding ADM SEC1 SEC2 SEC3 SEC4 SEC5 SEC6 KDG 13.39 8.24 2.06 0.00 2.06 0.00 OTH 133.26 616.73 62.83 7.21 27.30 60.29 MRDD Diff 5.00 Local SEC1 Amt = ((One-half SEC-1 KDG) + SEC1 1-12) * 0.2892 * 5,403 * Local Share % * .9 $155,525.36 Local SEC2 Amt = ((One-half SEC-2 KDG) + SEC2 1-12) * 0.3691 * 5,403 * Local Share % * .9 + $880,532.18 Local SEC3 Amt = ((One-half SEC-3 KDG) + SEC3 1-12) * 1.7695 * 5,403 * Local Share % * .9 + $434,204.16 Local SEC4 Amt = ((One-half SEC-4 KDG) + SEC4 1-12) * 2.3646 * 5,403 * Local Share % * .9 + $65,509.98 Local SEC5 Amt = ((One-half SEC-5 KDG) + SEC5 1-12 + MRDD ADM Diff) * 3.1129 * 5,403 * Local Share % * .9 + $398,671.31 Local SEC6 Amt = ((One-half SEC-6 KDG) + SEC6 1-12) * 4.7342 * 5,403 * Local Share % * .9 + $1,096,746.83 Local Special Ed Amt = SEC1 Amt + SEC2 Amt + SEC3 Amt + SEC4 Amt + SEC5 Amt + SEC6 Amt = $3,031,189.82 4. Assumed Local Share of Career Tech Weighted Funding ADM | District | Comm. School CTA1 1-12 | 63.83 | 129.58 CTA2 1-12 | 0.00 | 0.00 Local CTA1 Amt = CTA1 1-12 *.57 * 5,403 * Local Share % $155,335.85 Local CTA2 Amt = CTA2 1-12 *.28 * 5,403 * Local Share % + $154,905.91 Local CTA Services = (CTA1 1-12 + CTA2 1-12) * .05 * 5,403 * Local Share % + $41,287.72 Local CTA Amt = CTA1 Amt + CTA2 Amt + Local CTA Services = $351,529.48 5. Assumed Local Share of Transportation Funding FY05 Local Share of Type I & II Trans * 102% * 102% $948,575.94 * 102% * 102% = $986,898.41 6. Local Charge Off = Line 4D of Current SF-3 = $42,403,863.52 7. Total Assumed Local Share = Local Charge Off $42,403,863.52 Assumed Local Share of Transportation + $986,898.41 Assumed Local Share of Career Tech + $351,529.48 Assumed Local Share of Special Education + $3,031,189.82 Excess Cost Supplement Aid (SF-3 line 5) - $0.00 = $46,773,481.23 8. Charge Off Supplement = Total Assumed Local Share $46,773,481.23 Total Local Revenue - $90,303,226.00 (zero if < zero) = $0.00

Open Enrollment

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR OPEN ENROLLMENT ADJUSTMENTS (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) DISTRICT:WORTHINGTON CITY S.D. IRN: 045138 County:FRANKLIN COUNTY 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) * $5,403 Career-Tech/Adult Education Student - CTA2 : (FTE * .28 FUNDED FTE) * $5,403 Per HB66 : Kindergarten Students(SE1K,SE2K,SE3K,OTHK) is the greater of the following ((FY2007 FORMULA AMOUNT * FY2007 CODB) + (FY2007 TOTAL BUILDING BLOCKS / FY2007 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 ((FY2007 FORMULA AMOUNT * FY2007 CODB) + (FY2007 TOTAL BUILDING BLOCKS / FY2007 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 FY2007 COST OF DOING BUSINESS FACTOR(CODB) 1.02027 FY2005 FORMULA AMOUNT $5,169 FY2007 FORMULA AMOUNT $5,403 FY2007 FORMULA ADM 9,133.29 FY2007 BUILDING BLOCKS $438,270.21

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 $55,605.05- N/A FY07 043802 COLUMBUS CITY S.D. FRANKLIN OTHK 2.000 1.000 $5,560.50- N/A FY07 046763 OLENTANGY LOCAL S.D. DELAWARE OTH2 2.000 2.000 $11,121.01 N/A FY07 049627 MINFORD LOCAL S.D. SCIOTO OTH2 1.000 1.000 $5,560.50- N/A FY07 ===================================================================================================================================== FUNDED FTE KDG IN 1-12 IN TOTAL IN KDG OUT 1-12 OUT TOTAL OUT Special Ed Category 1 0.000 0.000 0.000 0.000 0.000 0.000 Special Ed Category 2 0.000 0.000 0.000 0.000 0.000 0.000 Special Ed Category 3 0.000 0.000 0.000 0.000 0.000 0.000 Special Ed Category 4 0.000 0.000 0.000 0.000 0.000 0.000 Special Ed Category 5 0.000 0.000 0.000 0.000 0.000 0.000 Special Ed Category 6 0.000 0.000 0.000 0.000 0.000 0.000 Other 0.000 2.000 2.000 1.000 11.000 12.000 JVSD/JVSE 0.000 0.000 0.000 0.000 0.000 0.000 2.000 12.000 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) = $11,121.01 REG/JVS OE NEGATIVE ADJUSTMENT 12.000 * FORMULA AMT * ( CODB) = $66,726.05- 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 = $55,605.04-

Community School Deduction

************************************************************************************************************************************ Fiscal year 2007 Calculated based on Web Data verified by 09-25-2006 OHIO DEPARTMENT OF EDUCATION CENTER FOR SCHOOL FINANCE Public School - Community School Deduct Report for Month of OCTOBER 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 F07 formula: ((5403 * F07 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)) INTERVENTION AID (LEVEL I, II, III) = District Level I or II or III per pupil amount * comm OWF LIMITED ENGLISH PROFICIENT (LEP) = District LEP aid / (District F07 LEP count + all comm LEP FTE from district) * comm LEP FTE PROFESSIONAL DEVELOPMENT (PBA PD) = District PD per pupil amount * (TOTAL G1-12 + (TOTAL KDG * .5)) PBA ALL DAY KDG = .5 * 5403 * total all day KDG DROPOUT PREVENTION (PBA DP) = District DP per pupil amount * (TOTAL G1-12 + (TOTAL KDG * .5)) PBA CSR = District F07 CSR / District NON-SPED K-3 * COMM NON-SPED K-3 COMMUNITY OUTREACH (PBA CO) = District CO per pupil amount * (TOTAL G1-12 + (TOTAL KDG * .5)) POVERTY BASED ASSISTANCE GUARANTEE (PBA) = District PBA per pupil amount * comm OWF SPED WEIGHTED = 5403 * 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 = 5403 * ((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: Franklin IRN: 000784 CODB: 1.02027 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 1.00 1.00 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 LEP FTE 0.00 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 PBA PD AID $2,780.25 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $2,780.25 COMM DIST: Alternative Education Academy COUNTY: Lucas IRN: 143396 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 4.00 4.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $22,242.04 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $22,242.04 COMM DIST: Arts & College Preparatory Ac COUNTY: Franklin IRN: 143610 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 3.40 3.40 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $18,905.73 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $18,905.73 COMM DIST: Buckeye On-Line School COUNTY: Columbia IRN: 000417 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 2.00 2.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $11,121.02 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $11,121.02 COMM DIST: Columbus Humanities, Arts COUNTY: Franklin IRN: 000553 CODB: 1.02027 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 1.00 1.00 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $8,340.76 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $8,340.76 COMM DIST: Electronic Classrm Of Tomorro COUNTY: Franklin IRN: 133413 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 9.99 9.99 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $55,549.48 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $55,549.48 COMM DIST: Focus Learning/N Columbus COUNTY: Franklin IRN: 142943 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 6.00 6.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $33,363.05 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $33,363.05 COMM DIST: Graham School, The COUNTY: Franklin IRN: 133421 CODB: 1.02027 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 LEP FTE 0.00 1.00 0.00 0.00 0.00 0.00 2.00 3.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $16,681.53 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,794.82 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $18,476.35 COMM DIST: Horizon Science Acad Columbus COUNTY: Franklin IRN: 133660 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 2.00 2.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $11,121.02 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $11,121.02 COMM DIST: Life Skills of Columbus North COUNTY: Franklin IRN: 008282 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 4.00 4.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $22,242.04 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $22,242.04 COMM DIST: Oakstone Community School COUNTY: Franklin IRN: 000679 CODB: 1.02027 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 LEP FTE 1.00 0.00 1.00 0.00 0.00 7.00 0.00 9.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $50,044.58 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $171,157.80 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $221,202.38 COMM DIST: Ohio Connections Academy COUNTY: Hamilton IRN: 000236 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 4.00 4.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $22,242.04 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $22,242.04 COMM DIST: Ohio Virtual Academy COUNTY: Lucas IRN: 142950 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 16.00 16.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $88,968.14 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $88,968.14 COMM DIST: Pschtecin Public School COUNTY: Franklin IRN: 000743 CODB: 1.02027 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 LEP FTE 0.00 1.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $5,560.51 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,794.82 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $7,355.33 COMM DIST: Summit Academy Columbus COUNTY: Franklin IRN: 000296 CODB: 1.02027 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 LEP FTE 0.00 3.00 0.00 0.00 0.00 1.00 0.00 4.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $22,242.04 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $28,405.46 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $50,647.50 COMM DIST: Summit Academy MS Columbus COUNTY: Franklin IRN: 000610 CODB: 1.02027 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 LEP FTE 0.00 1.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $5,560.51 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,794.82 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $7,355.33 COMM DIST: Treca Digital Academy COUNTY: Marion IRN: 143305 CODB: 1.02027 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 LEP FTE 0.00 0.00 1.00 0.00 0.00 0.00 4.00 5.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $27,802.54 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $8,604.55 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $36,407.09 COMM DIST: Virtual Community Sch Of Ohio COUNTY: Franklin IRN: 143537 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 1.00 0.00 4.00 5.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $27,802.54 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $15,137.10 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $42,939.64 COMM DIST: W C Cupe Community School COUNTY: Franklin IRN: 143636 CODB: 1.02027 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 LEP FTE 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $5,560.51 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA 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 $5,560.51 ------------------------------------------------------------------------------------------------------------------------------------ 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 2.00 2.00 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 LEP FTE 1.00 6.00 2.00 0.00 1.00 8.00 63.39 81.39 0.00 0.00 FORMULA AMT INT I INT II INT III LEP AID PBA PD AID $458,130.33 $0.00 $0.00 $0.00 $0.00 $0.00 TOTAL PBA ALL DAY KDG PBA ALL DAY KDG NOT TO BE DEDUCTED PBA DP AID PBA CSR PBA CO AID PBA GUAR SPED WEIGHTED $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $228,689.37 CTA1 FTE CTA2 FTE CTA AMT PARITY AID TOTAL DEDUCT 0.00 0.00 $0.00 $0.00 $686,819.70

Excess Cost

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 15 (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) DISTRICT: WORTHINGTON CITY S.D. IRN: 045138 COUNTY: FRANKLIN COUNTY CALCULATION OF EXCESS COST SUPPLEMENT SEC 3317.022(F) Special Education ADM SEC1 SEC2 SEC3 SEC4 SEC5 SEC6 KDG 13.39 8.24 2.06 0.00 2.06 0.00 OTH 133.26 616.73 62.83 7.21 27.30 60.29 Local Share % = 100% - State Share % = 100% - 20.98% = 79.02% ( .7902) Local SEC1 Amt = ((One-half SEC-1 KDG) + SEC1 1-12) * 0.2892 * $5,403 * Local Share %) * .90 = $155,525.36 Local SEC2 Amt = ((One-half SEC-2 KDG) + SEC2 1-12) * 0.3691 * $5,403 * Local Share %) * .90 = $880,532.18 Local SEC3 Amt = ((One-half SEC-3 KDG) + SEC3 1-12) * 1.7695 * $5,403 * Local Share %) * .90 = $434,204.16 Local SEC4 Amt = ((One-half SEC-4 KDG) + SEC4 1-12) * 2.3646 * $5,403 * Local Share %) * .90 = $65,509.98 Local SEC5 Amt = ((SEC5 KDG * .5) + SEC5 1-12 + MRDD Diff) * 3.1129 * $5,403 * Local Share %) * .90 = $398,671.31 Local SEC6 Amt = ((One-half SEC-6 KDG) + SEC6 1-12) * 4.7342 * $5,403 * Local Share %) * .90 = $1,096,746.83 Local Special Ed Amt = (SEC1 Amt + SEC2 Amt + SEC3 Amt + SEC4 Amt + SEC5 Amt + SEC6 Amt) = $3,031,189.82 Career Technical ADM | Regular Dist. | Comm. School CTA1 1-12 | 63.83 | 0.00 CTA2 1-12 | 129.58 | 0.00 Local CTA1 Amt = (CTA1 1-12 * 0.57 * $5,403 * Local Share %) = $155,335.85 Local CTA2 Amt = (CTA2 1-12 * 0.28 * $5,403 * Local Share %) = $154,905.91 Local CTA Services = ((CTA1 1-12 + CTA2 1-12) * .05 * $5,403 * Local Share %) = $41,287.72 Local CTA Amt = (CTA1 Amt + CTA2 Amt + Local CTA Services) = $351,529.48 Excess Cost Supplement = Assumed Assumed Assumed Local Local Local Special Ed. + Career Tech. + Transportation - (.0033 * Recognized Value) Assumed Local Share Special Education $3,031,189.82 Assumed Local Share Career Technical + $351,529.48 Assumed Local Share Transportation + $986,898.41 Recognized Valuation of $1,843,646,240.00 * .0033 - $6,084,032.59 Excess Cost Supplement = $1,714,414.88- 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 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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) = 9,133.29 If ADM = 0 then Parity Aid = 0 2. a. Federal Income for 2004 = $1,849,361,844 b. Federal Income for 2003 = $1,779,029,391 c. Federal Income for 2002 = $1,764,530,307 Average Federal Income ((a + b + c) / 3) = $1,797,640,514 3. Recognized valuation (SF-3 line 4B) = 1,843,646,240.00 Local Wealth = (2/3) * (recog value / formula ADM) + (1/3) * (avg federal income / formula ADM) Local wealth (for district) = $200,180.99 4. Threshold Local Wealth = $165,840 5. Per Pupil State/Alternative Parity Aid Calculations Income factor (for district) = 1.3819 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 = 140.54- Greater of State Parity Aid & Alt. Parity Aid(Per Pupil) = 0.00 6. PBA index (for district) = 0.18 CODB factor (for district) = 1.02027 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 = 9,082.51 Parity Aid = 0.00

Other Adjustments

OHIO DEPARTMENT OF EDUCATION, CENTER FOR SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR OTHER ADJUSTMENTS (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) District: WORTHINGTON CITY S.D. IRN: 045138 County: FRANKLIN COUNTY OTHER ADJUSTMENTS (O.R.C. 3317.023 (K) and 3317.20 (D)) FORMULA SUMMARY: FORMULA AMOUNT IS DEFINED AS THE GREATER OF THE FOLLOWING : FY2007 Foundation Amount * FY2007 CODB of Resident District + (FY2007 Total Building Blocks/FY2007 Formula ADM) OR FY2005 Foundation Amount * FY2005 CODB of Resident District Career-Tech/Adult Education Contract Student: ADM * $5,403 * Cost-of-Doing Business Factor of the Resident District Career-Tech/Adult Education Weighted Amount : FTE * Weight * $5,403 * 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 * $5,403 * State Share % of Resident District) Special Education Student(1-12): ADM * Formula Amount + (ADM * Weight * .90 * $5,403 * 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 Note: Some districts may receive an autism adjustment at the bottom of this worksheet. Parents of an autistic student may choose to have their child receive special education and/or related services in accordance with the child's IEP from a provider other than the district of residence and receive a scholarship for the cost of these services within 30 days of receipt of a cost statement signed by the parent and the provider. The amount of each scholarship is the lesser of the fee charged for the child by the Autism Scholarship Program (ASP) provider(s) or $20,000 per school year with a $7,000 per quarter maximum. Each child is counted as a Category 6 pupil in the district's SF-3 and the scholarship is deducted from the resident district's SF-3 payment and paid directly to the parent for each child who is participating in the program. A detailed explanation of this payment process can be found on the ODE website through the following path: ODE Home Page/Finance and Grants/Scholarship Programs/Autism Scholarship Program/Payment Process COST OF DOING BUSINESS FOR THE ABOVE DISTRICT : 1.02027 STATE SHARE PERCENTAGE FOR THE ABOVE DISTRICT : 20.98 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 1.02027 20.98 VEC CTA1 0.42 $271.37- FY07 COLUMBUS CITY S.D. FRANKLIN COU 1.02027 20.98 VEC OTH2 0.50 $2,780.25- FY07 COLUMBUS CITY S.D. FRANKLIN COU 1.02027 20.98 SE SE32 2.00 $14,731.48- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC CTA1 52.07 $33,643.63- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC CTA2 0.76 $241.22- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC OTH2 32.80 $182,384.56- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC SE12 1.00 $5,855.54- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC SE22 18.48 $109,716.84- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC SE32 0.95 $6,997.45- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC SE52 1.00 $8,736.26- FY07 DELAWARE AREA CAREER CENTE DELAWARE 1.02027 20.98 VEC SE62 2.00 $20,780.62- FY07

MRDD ADJUSTMENT ************ 1.02027 20.98 **** **** 5.00 $43,441.41- VE SERVICES ADJUSTMENT ************ ****** ***** **** **** ******** $10,961.99- NET TOTAL $440,542.62- .....

Reappraisal Guarantee

OHIO DEPARTMENT OF EDUCATION, DIVISION OF SCHOOL FINANCE FORM SF-3 DETAIL SHEET FOR LINE 18 (FY 2007 NOVEMBER NO 1 PAYMENT, [PROJECTED]) 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 FY07 = Yes FY10 = Yes FY08 = No FY11 = No FY09 = No FY12 = No 1. FY06 State Basic Aid Plus (Line 17) $13,613,135.87 + FY06 Transitional Aid (Line 20) + $1,663,687.29 = FY06 Total SF3 for Reappraisal (Final #1) = $15,276,823.16 2. FY07 Total State Aid (Line 13) $12,159,890.32 + FY07 Transportation (Line 14) + $1,441,751.60 + FY07 Excess Cost Supplement (Line 15) + $0.00 + FY07 Parity Aid (Line 16) + $0.00 = FY07 Total SF3 for Reappraisal (Line 17) = $13,601,641.92 3. Reappraisal Guarantee Calculation if Eligible FY06 Total SF3 for Reappraisal - FY07 Total SF3 for Reappraisal = $15,276,823.16 - $13,601,641.92 = $1,675,181.24 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.

Ed Choice

THAT PAYMENT IS NOT AVAILABLE.