Upper Arlington City School District
A high-wealth suburban district in Franklin County, adjacent to Columbus, and the contrast case against Northern Local: two districts, the same constitutional entitlement, and revenue structures that have almost nothing in common. inference
education-agency/upper-arlington-city · 8 nodes point here
This district, in the current model Contents
The corpus says what Upper Arlington City illustrates. The FY2027 model says what it is paid: $1,011 per pupil, all of it from the formula.
A district at this end of the distribution meets every mechanism in Ohio’s formula differently, and often in the opposite direction. High assessed valuation per pupil means local millage produces substantial revenue, so the district is far above the 20-mill floor and H.B. 920’s reduction factors operate fully — which means its existing levies are held flat in nominal terms just like everyone else’s, and it too must return to voters to keep pace. inference The difference is that its voters can afford to say yes, and its base is large enough that a mill is worth far more.
Under any residual formula, high local capacity means low state aid, so this district’s state foundation payment is small and its exposure to phase-in decisions is correspondingly small. inference That asymmetry is the substance of the claim that a uniform cut to foundation aid is not uniform in effect.
The FY2024 figures bear this out precisely. Voters approved 112.76 operating mills — more than three times Northern Local’s 31.35 — and reduction factors have cut that to an effective 37.09, still nearly double the floor. verified Local revenue supplies 76.5% of the district’s total against a state share of 12.1%, the mirror image of Northern Local’s 39% local and 47.5% state. verified
What that buys is $18,416 per pupil of operating expenditure. verified Notably this is less than Cleveland Municipal’s $25,594 — a reminder that the spending order and the wealth order are not the same, because high-poverty urban districts attract categorical and federal funding that a wealthy suburb does not. inference Wealth buys autonomy from the state formula more reliably than it buys the highest per-pupil spending.
First hard numbers: IRN 044933, with 1,121 public school students with disabilities in FY2021 and an IDEA Part B allocation of $1,490,233.42, plus 68 non-public students and an $85,227.82 proportionate share. verified The non-public figure is worth noting on its own — a property-rich district with a substantial private-school population in its boundaries is exactly the setting in which the scholarship channel operates differently than it does in Northern Local. inference
What this repository computed Contents
Not what Ohio publishes. Figures derived here from committed fixtures, each one citing the test that reproduces it.
The district was organized in 1918. The Auditor of State’s audit for the year ended June 30,
2011 opens its first note with that sentence — “The Upper Arlington City School District,
Franklin County, Ohio (the District) was organized in 1918” — and the district’s audited
report for the year ended June 30, 2025 repeats it word for word. verified district
audits Neither gives a month or a day, so
established carries the year alone.
Properties Contents
| IRN | 044933 verified FY2021 IDEA Part B allocation list |
|---|---|
| Kind of agency | city |
| County | Franklin |
| Established | 1918 |
| FY2021 idea part b | Public school students with disabilities: 1,121. Non-public: 68. Allocation: $1,490,233.42. Proportionate share: $85,227.82. verified |
| FY2024 profile | Enrolled ADM 6,395.02; economically disadvantaged 7.27%; students with disabilities 18.53%. Classroom teachers' average salary $91,750.39 — the highest of the three exemplars. Assessed valuation per pupil (FY2023) $458,526.14; one mill raises $458.53 per pupil. Current operating millage (TY2023) 112.76; effective Class 1 millage 37.0886 — well above the floor, so reduction factors are fully operative. Total operating expenditure per pupil $18,416.05. State revenue per pupil $2,423.54 (12.11% of total); local $15,311.58 (76.49%); total revenue per pupil $20,018.15. verified FY2024 District Profile Report |
| Typology | Suburban, very low poverty, high median income. Typology code 6 — suburban, very low student poverty, large student population. Student poverty at classification was 1.4%, against 99.99% at Cleveland Municipal in the same table. verified |
| Roles | Property-rich throughout the period covered inference. Above the 20-mill floor inference requires confirmation from tax-abstract. Low state share inference. |
| Series in the repository | |
Per-agency series are held by IRN across four committed fixtures, not one path: verified
crates/foundation/fixtures/fy27-department-model.csv FY2027 formula run, 609 districts
crates/project/fixtures/district-finances.csv FY2020-FY2024 actuals and balances
crates/dispersion/fixtures/f33-ohio-panel.csv FY2012-FY2022 revenue, federal basis
crates/dispersion/fixtures/mr81-sponsor-panel.csv 1998-2014 free and reduced lunch | |
Links Contents
| Instance of | Education Agency |
|---|---|
| Peer of | Northern Local School District (Perry County) |
| Illustrates | Equity |
| Sourced from | District Profile Report — the "Cupp Report" |
| Sourced from | IDEA Part B Allocations to Districts |
| Sourced from | Auditor of State — district and service center audit reports |
| Sourced from | Typology of Ohio School Districts — the department's own similar-district grouping |
Also mentions
Pointed at by
| Northern Local School District (Perry County) | Peer of |
|---|---|
| Perrysburg Exempted Village School District | mentions |
| Assessed Valuation Per Pupil | Measures |
| Effective Operating Millage | Measures |
| Enrolled ADM | Measures |
| General Fund Cash Balance | Measures |
| Local Property Tax | Funds |
| Barrington Road Elementary School | Operated by |
Why this node is here Contents
A note from the corpus about itself rather than about Ohio, kept because provenance includes why something was written down.