Budget, Accountability, and Learning Beyond the Classroom

The September meeting of the Zionsville Community Schools Board of School Trustees brought a closer look at school finance, Indiana’s changing accountability system, student experiences, and district updates.

From the complexities of school funding and a changing state accountability system to students learning and serving more than 1,500 miles from home, the September meeting of the ZCS Board of School Trustees offered a wide-ranging look at the work happening across the district.

The evening began with a public hearing on the proposed 2027 budget, Capital Projects Plan, and Bus Replacement Plan. Chief Financial Officer Regina May walked the board through not only the numbers, but also the process behind building a school district budget when many of the final pieces are still developing.

The proposed 2027 budget totals just under $152 million. May explained that the advertised budget is an important step in a process that begins well before final revenue information is available. ZCS develops the budget using assumptions and historical trends, adjusts as information becomes available, and ultimately receives an approved budget from the Indiana Department of Local Government Finance. From there, the district develops what May described as its working budget, an internal plan designed to keep spending within approved limits and anticipated revenue.

Much of the discussion centered on where school funding comes from and how Indiana’s funding formula affects ZCS.

The district receives revenue primarily through state funding and local property taxes. State dollars largely support the Education Fund, while property taxes support the Operations Fund, Debt Service Fund, and voter-approved referendum funds.

For 2027, ZCS expects basic grant funding of $7,130.42 per student. That compares with a statewide average of $7,672.74, a difference of $542.32 per student. Applied to current projected enrollment, the difference represents approximately $4.24 million.

When all state funding categories are considered using fiscal year 2026 data, the statewide average was $8,873 per student compared with $7,869 for ZCS, a difference of $1,004 per student. At ZCS's current projected enrollment, that represents approximately $7.8 million.

Enrollment is an important piece of that calculation. ZCS has grown by more than 1,500 students, nearly 25%, during the past decade, and the district's recent demographic study projects continued growth.

The board also took a closer look at how education dollars are spent. Nearly 65% of proposed Education Fund expenditures support teacher compensation, with approximately another 20% supporting instructional support compensation. When the Education Fund and Operating Referendum Fund are viewed together, approximately 72% of expenditures support teachers, and teacher and instructional support compensation together represent nearly 90%.

The current operating referendum, approved by voters in 2019, is used entirely for teacher compensation and currently supports approximately one in three ZCS teachers. Those positions span the district and include elementary STEM and literacy coaches; elementary art, music and wellness teachers; middle school art, band, orchestra, choir, physical education, Project Lead The Way, and world language teachers; instructional coaches; technology integration specialists; counselors; psychologists; speech-language pathologists; multilingual teachers; customized content teachers; media specialists; and kindergarten teachers.

The Education Fund also supports instructional assistants and paraprofessionals, substitute teachers, and certain technology support employees who work directly with students.

Property taxes were another significant part of the budget conversation. ZCS's tax base remains heavily residential, and district leaders reviewed the effects of property tax caps, the homeowner tax credit, and tax increment financing districts.

Since property tax caps took effect in 2010, ZCS has lost nearly $33.4 million in revenue. Projected 2027 losses total approximately $2.9 million, including $1.1 million associated with property tax caps and $1.8 million from the homeowner credit, or approximately $378.51 per student.

The district worked with Policy Analytics to model the impact of property tax deduction changes through 2031. Current projections indicate annual market growth of approximately 10% to 12% would be needed to prevent declines in certified net assessed value as additional deduction changes take effect.

Approximately 86% of the district's gross assessed value is residential before deductions. After deductions, approximately 91% of the certified net assessed value used for Operations and Debt Service calculations is residential. Approximately $815 million in additional assessed value is currently captured within TIF districts for 2027, and ZCS received notification that there will be no TIF sharing for 2027. District leaders will provide the board with additional information about when existing TIF areas are scheduled to expire.

Despite those pressures, the proposed budget maintains ZCS's overall tax rate at or near $1.30 for the 13th consecutive year while maintaining the current operating referendum rate of approximately $0.2444.

The board also reviewed the three-year Capital Projects Plan for 2027-2029 and five-year Bus Replacement Plan for 2027-2031. The Capital Projects Plan identifies anticipated needs but does not itself fund or authorize individual projects. Those projects will return to the board as appropriate.

The Bus Replacement Plan is designed around the district's goal of maintaining buses under 12 years old. Current estimates reflect inflation and tariffs, with a 78-passenger school bus now costing approximately $180,000 compared with approximately $105,000 several years ago.

The district also continues to reduce outstanding debt. As of June 30, only one general obligation bond remained outstanding.

As a special note, Indiana’s budget process requires districts with an Operating Referendum question as part of the upcoming election to include it in the proposed 2027 budget as if the question successfully passes.  As part of the 2027 budget, we have included that possibility in our calculations.  Having received a strong Certified Net Assessed Value at this point in our budget process, we are proposing that we maintain our Operating Referendum rate at it’s current level of $0.2444, with an ultimate goal for the 2027 proposed budget to maintain an overall rate of $1.3000.

Indiana's Assessment and Accountability System

The board shifted from school finance to another complicated state-level issue: Indiana's changing assessment and accountability system.

Assistant Superintendent for Teaching and Learning Dara Chezem and Coordinator of School Services Greg McDaniel provided an extensive look at the redesigned ILEARN assessment and the state's new A-F school accountability model.

Students took a new ILEARN assessment last spring with new cut scores. Because both the assessment and performance standards changed, Chezem emphasized that results should not be directly compared with previous years.

She also stressed that ILEARN represents one measure of student performance. ZCS educators use multiple measures, typically examining at least three data points and examining why results may not align before reaching conclusions about a student's learning.

Families of students who were in grades 4-9 last school year will be receiving individual results through the parent portal. At the time of the meeting, statewide results remained under embargo, with public release anticipated soon. A state accountability webinar was scheduled for September 23, although the release date for school letter grades had not yet been announced.

Chezem also pointed to new state language describing ILEARN as a measure of whether students are on track for the "academic demands of college," rather than the broader college-and-career language previously used.

Students will take their first required ILEARN checkpoint of this school year in October. Depending on grade level and testing time, students may spend an average of approximately 10 to 11 hours annually completing ILEARN checkpoints and the summative assessment, with the potential for up to approximately 13 hours. Practice testing could add another 1.5 to three hours.

McDaniel walked the board through the mechanics of Indiana's new accountability system, which evaluates students, schools, and districts using a series of grade-level indicators. Under the current scale, 85 points is the threshold for an A.

In third grade, for example, indicators include IREAD performance and meeting a 94% attendance target. In grades 4-8, academic growth and grade-specific indicators are added. Seventh-graders are expected to complete a graduation plan, while eighth-graders can earn an indicator by completing two high school credits. ZCS has positioned required physical education and Introduction to Computer Science courses in eighth grade to provide those opportunities.

At the high school level, measures include credit attainment, diploma type, and indicators connected to postsecondary readiness. The current diploma structure will remain part of accountability calculations for the next several years as students transition to Indiana's new diploma requirements.

The discussion also explored some of the challenges within the formula, including how much control schools or individual students have over particular indicators and how academic growth is calculated for students who begin at already-high achievement levels.

Throughout the presentation, district leaders emphasized the importance of keeping students at the center of the conversation rather than reducing achievement to a number or letter grade.

The presentation concluded with several recent indicators of ZCHS student achievement. ZCHS ranked second among Indiana public school districts in SAT Evidence-Based Reading and Writing, mathematics and combined performance based on the results presented. Thirteen seniors were recently named National Merit Scholarship Program Semifinalists. U.S. News & World Report also ranked ZCHS No. 1 in the Indianapolis metro area, No. 2 among Indiana public high schools and No. 3 among all Indiana high schools.

Learning and Serving in Belize

The meeting moved from data and accountability to an example of learning that cannot easily be captured on a standardized assessment.

ZCHS world language educator Lindsay Alessandrini shared the experiences of 18 students and two chaperones who spent eight days in Belize in June on an international service-learning excursion.

The trip continued a series of experiences that took students to Guatemala in 2024 and Panama in 2025. Alessandrini explained that an important consideration in selecting the nonprofit organization and designing the experience was ensuring students contributed responsibly to communities outside Zionsville while using Spanish and learning alongside local residents.

Students participated in service projects, interacted with Belizean students and community members, and experienced the country's cultures, history, and environment.

They learned from Garifuna musicians and drummers, visited Caye Caulker, and experienced Belize's wildlife and reefs. Students learned a traditional Mayan ball game from a U-17 national team, visited a cacao operation and learned from Mayan community members, and explored ancient temples and homes at the Lamanai Archaeological Reserve.

The experience, Alessandrini shared, gave students opportunities to use language authentically, learn from people whose lives and experiences differ from their own, and build memories that will extend well beyond the classroom.

Around ZCS

Superintendent Dr. Rebecca Coffman shared several district and community updates.

Dr. Coffman thanked the Zionsville Lions Club and volunteers for another successful Fall Festival weekend and recognized the many ZCS students and groups who participated.

Suicide Awareness Month

September is Suicide Awareness Month, and Coffman encouraged adults throughout the community to remain observant and supportive of students, neighbors, friends, and colleagues. Resources are being shared through school newsletters throughout the year. The board also highlighted the Music 2 Heal concert scheduled for October 3 at the ZCHS Star Bank Performing Arts Center.

Jog-A-Thon

The six elementary schools will hold the annual Jog-A-Thon on September 25. These events are the largest annual fundraiser for the elementary PTOs.

Voter Registration

Community members were also reminded to check their voter registration before the October 5 deadline. The Boone County Clerk's Office has posted the November sample ballot, with the ZCS operating referendum appearing as public question No. 3. Dr. Coffman noted that much of the language appearing in the question is required by the state and includes the maximum eight-year duration, maximum rate, and maximum levy.

Fall Break Lunches

Families will again have access to free sack lunches provided by Shalom House during fall break, with additional information coming through school newsletters.

Zionsville Education Foundation Bash

Zionsville Education Foundation Bash tickets are also on sale.