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					                                Legislative Services Agency: School District Property Tax Information (FY 2012 and FY 2011)
                                                                      FY 2012                                                 Cash Reserve Levy (FY 2012 vs. FY 2011)

                                   Cash          Cash                        General      Total Levy                                                   Levy      % Levy
                                  Reserve       Reserve     General Fund      Fund        Amount (All      Total Levy                    % Levy        Rate       Rate
             District              Levy        Levy Rate       Levy         Levy Rate   School Levies)       Rate        Levy Change     Change       Change     Change
            A-H-S-T             $    320,000   $ 1.4012    $    2,510,898   $ 10.9947   $    3,118,916   $     13.3294   $    -127,087     -28.4%    $ -0.6785     -32.6%
         ADAIR-CASEY                 180,954      1.3824        1,470,650     11.2348        1,713,136         13.0819          54,398      43.0%       0.2708      24.4%
   ADEL-DESOTO-MINBURN               731,525      2.1607        5,062,225     14.9520        6,367,610         18.6242          18,346       2.6%      -0.0213      -1.0%
            AGWSR                    256,870      0.8495        3,205,799     10.6023        3,749,931         12.3843         -92,844     -26.5%      -0.3387     -28.5%
      AKRON-WESTFIELD                238,402      1.7142        1,691,167     12.1601        2,218,228         15.8300        -208,491     -46.7%      -1.6183     -48.6%
   ALBERT CITY-TRUESDALE             161,685      1.3315        1,324,646     10.9084        1,569,082         12.9214           4,228       2.7%      -0.0563      -4.1%
              ALBIA                  495,637      2.2646        2,973,091     13.5841        3,247,947         14.8399        -196,048     -28.3%      -1.0352     -31.4%
          ALBURNETT                  589,494      4.0361        2,171,002     14.8644        2,680,999         18.3089         353,204     149.5%       2.3311     136.7%
             ALDEN                   309,618      2.6945        1,319,319     11.4815        1,319,319         11.4815         269,819     678.0%       2.3350     649.6%
            ALGONA                 1,120,484      2.2413        5,665,210     11.3322        6,130,916         12.2623           2,278       0.2%      -0.0775      -3.3%
          ALLAMAKEE                  494,216      1.3236        4,261,452     11.4128        4,935,104         13.1505        -108,227     -18.0%      -0.3376     -20.3%
              ALTA                   618,000      3.2411        2,216,801     11.6260        2,717,967         14.2521         106,000      20.7%       0.4450      15.9%
              AMES                 6,807,780      3.3223       24,555,364     11.9833       29,748,811         14.5177      -1,162,862     -14.6%      -0.6256     -15.8%
           ANAMOSA                   522,312      1.8314        3,506,076     12.2936        4,047,353         14.1422        -179,139     -25.5%      -0.7178     -28.2%
           ANDREW                    100,000      1.3410          935,844     12.5498        1,060,806         14.2256         -20,000     -16.7%      -0.3367     -20.1%
            ANKENY                10,000,000      4.4427       36,019,890     16.0027       48,158,610         21.0704        -500,000      -4.8%      -0.4512      -9.2%
         ANTHON-OTO                  283,822      3.1321        1,202,853     13.2741        1,292,756         14.2663          75,920      36.5%       0.7649      32.3%
  APLINGTON-PARKERSBURG              385,897      1.8423        2,621,604     12.5160        3,293,924         15.5144         174,805      82.8%       0.7564      69.7%
           AR-WE-VA                  345,378      2.1307        1,781,419     10.9900        2,049,388         12.6018         345,378        N.A.      2.1307        N.A.
    ARMSTRONG-RINGSTED               428,840      2.6378        1,815,432     11.1667        2,341,479         14.3417        -255,070     -37.3%      -1.8381     -41.1%
           ATLANTIC                  698,330      1.8519        4,418,474     11.7172        5,573,629         14.7559        -201,670     -22.4%      -0.6322     -25.4%
           AUDUBON                   340,634      1.7396        2,312,671     11.8109        2,810,463         14.3426          23,996       7.6%       0.0547       3.2%
            AURELIA                        0      0.0000        1,284,163      9.2881        1,597,423         11.5538         -81,032    -100.0%      -0.6107    -100.0%
           BALLARD                   754,573      3.3946        3,790,286     17.0512        5,550,933         23.2980          22,139       3.0%       0.0020       0.1%
  BATTLE CREEK-IDA GROVE             498,130      2.3669        2,566,617     12.1956        2,887,650         13.7191             946       0.2%      -0.1279      -5.1%
            BAXTER                   203,000      3.1965          917,441     14.4461        1,336,236         19.7957         -26,000     -11.4%       0.1042       3.4%
            BCLUW                    230,784      1.0815        2,157,676     10.1110        2,854,233         13.3338         134,657     140.1%       0.6151     131.9%
           BEDFORD                   153,599      0.9783        1,743,116     11.1025        2,068,166         13.1715        -237,419     -60.7%      -1.6257     -62.4%
        BELLE PLAINE                 133,271      1.0381        1,671,345     13.0188        2,419,193         18.7359        -285,507     -68.2%      -2.2403     -68.3%
           BELLEVUE                  142,307      0.7775        2,260,004     12.3471        2,566,936         13.9871         -81,286     -36.4%      -0.4976     -39.0%
      BELMOND-KLEMME                 906,245      3.6140        3,406,365     13.5843        4,110,751         16.3811         435,850      92.7%       1.6617      85.1%
           BENNETT                   200,000      2.3913          959,518     11.4724        1,043,942         12.4724         164,027     456.0%       1.9426     432.9%
            BENTON                 1,026,896      2.0681        5,842,850     11.7673        6,314,021         12.7015         322,631      45.8%       0.5778      38.8%
         BETTENDORF                1,760,071      1.4307       15,897,721     12.9224       18,588,989         15.0024         262,958      17.6%       0.1607      12.7%
     BONDURANT-FARRAR                768,235      3.2802        3,405,791     14.5421        4,828,805         19.8298          76,180      11.0%       0.1423       4.5%
             BOONE                 1,118,888      2.6323        5,865,957     13.8002        7,108,613         16.5612        -772,031     -40.8%      -1.7752     -40.3%
        BOYDEN-HULL                  310,397      1.9348        1,987,536     12.3887        2,407,423         14.6944         -42,879     -12.1%      -0.4055     -17.3%
        BOYER VALLEY                 366,144      2.5346        1,705,482     11.8063        2,143,802         14.8406          -4,323      -1.2%      -0.1937      -7.1%
BROOKLYN-GUERNSEY-MALCOM                   0      0.0000        1,753,866      9.5600        2,528,113         13.5536               0        N.A.      0.0000        N.A.
         BURLINGTON                  450,000      0.5535       11,535,126     14.1894       13,861,408         16.9731      -1,376,000     -75.4%      -1.7058     -75.5%
               CAL                    64,000      0.5469        1,183,518     10.1134        1,440,788         12.3100          64,000        N.A.      0.5469        N.A.
    CALAMUS/WHEATLAND                222,892      1.5940        1,589,567     11.3674        2,018,145         14.4323          -2,889      -1.3%      -0.0820      -4.9%
              CAM                    548,609      2.8283        2,140,720     11.0362        2,457,570         12.6682        -336,749     -38.0%      -2.1558     -43.3%
          CAMANCHE                   420,376      1.5507        3,367,446     12.4221        4,224,183         15.5756         -54,538     -11.5%      -0.2944     -16.0%
           CARDINAL                  383,000      3.1527        1,761,268     14.4983        2,109,142         17.3619         -29,866      -7.2%      -0.3918     -11.1%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp              1
                                   General Fund Levy (FY 2012 vs. FY 2011)          Total School District Levy (FY 2012 vs. FY 2011)

                                                                       % Levy                                                % Levy
                                              % Levy      Levy Rate     Rate                      % Levy      Levy Rate       Rate
             District    Levy Change          Change       Change      Change    Levy Change      Change       Change        Change
            A-H-S-T      $     77,805            3.2%     $ -0.3232      -2.9%   $      70,822        2.3%    $ -0.4722         -3.4%
         ADAIR-CASEY          189,983           14.8%       -0.0135      -0.1%         226,226       15.2%       0.0513          0.4%
   ADEL-DESOTO-MINBURN        277,171            5.8%        0.3123       2.1%         285,152        4.7%       0.2032          1.1%
            AGWSR             169,930            5.6%        0.2869       2.8%         -12,779       -0.3%      -0.3862         -3.0%
      AKRON-WESTFIELD        -148,359           -8.1%       -1.5574     -11.4%         -52,567       -2.3%      -0.9878         -5.9%
   ALBERT CITY-TRUESDALE       62,495            5.0%       -0.2155      -1.9%         106,026        7.2%       0.0267          0.2%
              ALBIA           -90,098           -2.9%       -1.0292      -7.0%         -90,242       -2.7%      -1.0853         -6.8%
          ALBURNETT           141,785            7.0%        0.2216       1.5%         174,742        7.0%       0.2886          1.6%
             ALDEN            280,331           27.0%        2.0980      22.4%          94,607        7.7%       0.4206          3.8%
            ALGONA            149,628            2.7%       -0.1057      -0.9%         155,624        2.6%      -0.1277         -1.0%
          ALLAMAKEE           261,288            6.5%        0.3829       3.5%         318,256        6.9%       0.4729          3.7%
              ALTA             52,433            2.4%       -0.1937      -1.6%         155,712        6.1%       0.2602          1.9%
              AMES           -459,285           -1.8%       -0.4066      -3.3%         164,216        0.6%      -0.1357         -0.9%
           ANAMOSA             15,788            0.5%       -0.3909      -3.1%          -1,622        0.0%      -0.5367         -3.7%
           ANDREW              46,058            5.2%        0.1096       0.9%          43,098        4.2%      -0.0031          0.0%
            ANKENY            861,192            2.4%       -0.3843      -2.3%        -637,606       -1.3%      -1.2754         -5.7%
         ANTHON-OTO           -28,741           -2.3%       -0.7493      -5.3%          32,181        2.6%      -0.0871         -0.6%
  APLINGTON-PARKERSBURG       309,270           13.4%        0.6208       5.2%         310,833       10.4%       0.3383          2.2%
           AR-WE-VA           455,453           34.3%        1.9938      22.2%          95,453        4.9%      -0.6087         -4.6%
    ARMSTRONG-RINGSTED       -322,591          -15.1%       -2.8257     -20.2%        -248,736       -9.6%      -2.5108        -14.9%
           ATLANTIC          -340,613           -7.2%       -1.4182     -10.8%          32,343        0.6%      -0.5206         -3.4%
           AUDUBON            133,592            6.1%        0.2150       1.9%         192,431        7.4%       0.4194          3.0%
            AURELIA            63,414            5.2%        0.0879       1.0%          73,987        4.9%       0.0724          0.6%
           BALLARD            133,962            3.7%        0.1154       0.7%          72,919        1.3%      -0.3305         -1.4%
  BATTLE CREEK-IDA GROVE       95,026            3.8%       -0.2068      -1.7%         143,686        5.2%      -0.0347         -0.3%
            BAXTER           -170,480          -15.7%       -0.2446      -1.7%        -187,066      -12.3%      -0.3963         -2.0%
            BCLUW              -7,120           -0.3%       -0.3927      -3.7%          47,120        1.7%      -0.2398         -1.8%
           BEDFORD           -145,556           -7.7%       -1.4753     -11.7%          37,827        1.9%      -0.3871         -2.9%
        BELLE PLAINE         -177,872           -9.6%       -1.4579     -10.1%         -24,520       -1.0%      -0.3875         -2.0%
           BELLEVUE             3,898            0.2%       -0.5190      -4.0%          95,927        3.9%      -0.0598         -0.4%
      BELMOND-KLEMME          341,720           11.2%        0.8646       6.8%         137,427        3.5%      -0.0981         -0.6%
           BENNETT            260,211           37.2%        2.7493      31.5%         141,787       15.7%       1.2341         11.0%
            BENTON            392,423            7.2%        0.2334       2.0%         288,955        4.8%      -0.0206         -0.2%
         BETTENDORF           656,995            4.3%       -0.0058       0.0%         719,354        4.0%      -0.0058          0.0%
     BONDURANT-FARRAR         146,738            4.5%       -0.2352      -1.6%         305,873        6.8%      -0.1628         -0.8%
             BOONE           -950,966          -14.0%       -2.0893     -13.1%      -1,029,637      -12.7%      -2.3138        -12.3%
        BOYDEN-HULL            28,778            1.5%       -0.5871      -4.5%         143,166        6.3%      -0.1405         -0.9%
        BOYER VALLEY          145,107            9.3%        0.3147       2.7%         123,582        6.1%      -0.0092         -0.1%
BROOKLYN-GUERNSEY-MALCOM       46,663            2.7%       -0.0188      -0.2%          49,413        2.0%      -0.1445         -1.1%
         BURLINGTON          -620,660           -5.1%       -0.8511      -5.7%        -601,493       -4.2%      -0.8616         -4.8%
               CAL             67,452            6.0%        0.2675       2.7%          77,434        5.7%       0.2843          2.4%
    CALAMUS/WHEATLAND             464            0.0%       -0.4288      -3.6%          45,996        2.3%      -0.2073         -1.4%
              CAM            -329,510          -13.3%       -2.8699     -20.6%        -327,681      -11.8%      -3.0114        -19.2%
          CAMANCHE            -62,050           -1.8%       -0.9019      -6.8%         145,426        3.6%      -0.2687         -1.7%
           CARDINAL            74,781            4.4%        0.0196       0.1%          78,132        3.8%      -0.0746         -0.4%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp             2
                                                                      FY 2012                                               Cash Reserve Levy (FY 2012 vs. FY 2011)

                                    Cash          Cash                       General      Total Levy                                                Levy       % Levy
                                   Reserve       Reserve    General Fund      Fund       Amount (All     Total Levy                    % Levy       Rate        Rate
           District                 Levy        Levy Rate      Levy         Levy Rate   School Levies)     Rate        Levy Change     Change      Change      Change
          CARLISLE                  1,079,652      4.1290       3,938,439     15.0622        5,402,763       20.6506         -69,304      -6.0%     -0.5595      -11.9%
          CARROLL                     813,399      1.2323       6,646,346     10.0693        7,655,150       11.5641        -181,601     -18.3%     -0.3774      -23.4%
        CEDAR FALLS                 1,256,394      0.9008      16,249,965     11.6505       19,611,613       13.7865        -230,743     -15.5%     -0.2320      -20.5%
       CEDAR RAPIDS                 7,979,462      1.7359      58,374,240     12.6994       69,864,902       15.1603      -1,754,604     -18.0%     -0.4695      -21.3%
  CENTER POINT-URBANA                 754,439      3.4527       2,953,791     13.5179        4,066,667       18.4265         -49,223      -6.1%     -0.3664       -9.6%
        CENTERVILLE                   381,906      1.6568       3,532,696     15.3259        4,352,253       18.8358         -11,094      -2.8%     -0.1469       -8.1%
       CENTRAL CITY                   200,000      1.9515       1,399,021     13.6509        1,896,774       18.3141         -70,542     -26.1%     -1.0384      -34.7%
     CENTRAL CLAYTON                  280,469      1.9049       1,936,994     13.1559        2,157,279       14.6406         -89,531     -24.2%     -0.6968      -26.8%
     CENTRAL CLINTON                  670,000      1.7521       4,508,570     11.7903        6,069,080       15.5017         270,000      67.5%      0.6787       63.2%
    CENTRAL DECATUR                   514,079      3.9114       1,791,826     13.6334        2,288,393       17.4116          81,627      18.9%      0.4959       14.5%
        CENTRAL LEE                   300,000      1.5331       2,482,786     12.6881        2,727,786       13.9402        -238,683     -44.3%     -1.3297      -46.4%
       CENTRAL LYON                   287,894      1.4195       2,335,398     11.5147        2,789,816       13.7119         287,894        N.A.     1.4195         N.A.
CENTRAL SPRINGS (NORTH CE             763,432      2.4632       3,652,284     11.7842        4,362,915       14.6002           1,982       0.3%     -0.2522       -9.3%
         CHARITON                     499,057      1.9657       3,585,943     14.1246        4,063,647       16.0063        -305,889     -38.0%     -1.2981      -39.8%
       CHARLES CITY                   744,687      1.7283       5,258,614     12.2047        5,984,599       13.7945         173,127      30.3%      0.3353       24.1%
     CHARTER OAK-UTE                        0      0.0000       1,163,834      9.8320        1,346,960       11.3790        -134,176    -100.0%     -1.1859     -100.0%
         CHEROKEE                     327,131      1.3989       3,057,227     13.0732        3,582,248       15.2795        -160,234     -32.9%     -0.8076      -36.6%
         CLARINDA                     514,819      2.1479       2,949,209     12.3046        3,178,304       13.2605          -3,140      -0.6%     -0.1094       -4.8%
    CLARION-GOLDFIELD                 584,116      1.9462       3,597,461     11.9863        4,713,255       15.5390         333,116     132.7%      1.0743      123.2%
           CLARKE                     627,465      2.1887       3,946,567     13.7661        4,434,128       15.4203          15,100       2.5%     -0.1976       -8.3%
        CLARKSVILLE                   187,729      2.3728       1,201,152     15.1823        1,327,542       16.7798         -48,323     -20.5%     -0.7275      -23.5%
  CLAY CENTRAL-EVERLY                 992,786      5.0625       2,750,758     14.0270        2,995,472       15.2766         500,000     101.5%      2.4492       93.7%
      CLAYTON RIDGE                   261,534      1.0291       2,713,501     10.6777        3,102,490       12.1696         188,874     259.9%      0.7342      248.9%
CLEAR CREEK-AMANA (CLEAR              750,000      1.5079       5,537,056     11.1325        9,020,585       15.5488         125,000      20.0%      0.1953       14.9%
        CLEAR LAKE                    610,000      1.1663       5,415,598     10.3542        6,907,742       12.9228        -140,000     -18.7%     -0.3455      -22.9%
        CLEARFIELD                    246,220      6.5628         575,062     15.3279          575,062       15.3279         192,145     355.3%      5.0624      337.4%
          CLINTON                   2,934,408      3.2890      13,448,828     15.0740       15,030,070       16.7886        -306,606      -9.5%     -0.7705      -19.0%
       COLFAX-MINGO                   250,000      1.5745       2,177,146     13.7119        2,958,652       18.4068          42,000      20.2%      0.1740       12.4%
          COLLEGE                   3,922,172      2.5324      19,822,725     12.7987       25,837,625       16.5579        -227,720      -5.5%     -0.4453      -15.0%
     COLLINS-MAXWELL                        0      0.0000       1,494,340     11.4148        1,947,542       14.8720               0        N.A.     0.0000         N.A.
        COLO-NESCO                    476,922      2.5694       2,205,274     11.8810        2,370,624       12.7498         355,060     291.4%      1.8320      248.4%
         COLUMBUS                     470,500      2.0402       3,259,853     14.1352        3,973,071       17.2090        -444,500     -48.6%     -1.9839      -49.3%
   COON RAPIDS-BAYARD                 175,000      1.1563       1,923,693     12.7110        2,310,645       15.0088        -153,532     -46.7%     -1.0967      -48.7%
          CORNING                      95,000      0.5955       1,839,207     11.5285        2,403,066       14.7728         -80,000     -45.7%     -0.5451      -47.8%
     CORWITH-WESLEY                   400,000      4.0114       1,232,893     12.3639        1,317,800       13.2154        -112,762     -22.0%     -1.5485      -27.9%
      COUNCIL BLUFFS                7,735,450      3.8391      32,308,375     16.0345       37,612,755       18.5852      -1,494,872     -16.2%     -0.9016      -19.0%
          CRESTON                     540,000      1.7903       3,777,110     12.5227        4,887,617       15.9602        -135,630     -20.1%     -0.5634      -23.9%
  DALLAS CENTER-GRIMES                434,389      0.6934       7,163,928     11.4351       10,597,966       16.5365        -504,470     -53.7%     -0.8408      -54.8%
          DANVILLE                    295,530      2.8366       1,541,556     14.7964        1,805,523       17.3300         -84,983     -22.3%     -0.9938      -25.9%
        DAVENPORT                   9,211,646      2.3669      58,598,681     15.0568       66,488,700       17.0506      -1,473,762     -13.8%     -0.4959      -17.3%
       DAVIS COUNTY                   173,490      0.6998       3,232,973     13.0411        3,617,943       14.5813          93,311     116.4%      0.3648      108.9%
         DECORAH                      600,000      1.2545       5,292,184     11.0652        8,033,237       16.7112         -85,000     -12.4%     -0.2206      -15.0%
         DELWOOD                            0      0.0000         804,573     11.7888          829,573       12.1551               0        N.A.     0.0000         N.A.
          DENISON                     445,000      1.4898       3,533,930     11.8315        4,311,946       14.3172         -25,000      -5.3%     -0.1302       -8.0%
          DENVER                      150,000      0.9179       2,009,571     12.2978        2,422,958       14.7867        -272,414     -64.5%     -1.7781      -66.0%
        DES MOINES                 14,525,440      2.2152     102,938,638     15.6986      120,926,483       18.3485       2,331,966      19.1%      0.3050       16.0%
         DIAGONAL                     211,000      6.7965         515,057     16.5904          601,903       19.3878          25,080      13.5%      0.4937        7.8%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp              3
                                   General Fund Levy (FY 2012 vs. FY 2011)         Total School District Levy (FY 2012 vs. FY 2011)

                                                                       % Levy                                               % Levy
                                              % Levy      Levy Rate     Rate                     % Levy      Levy Rate       Rate
           District           Levy Change     Change       Change      Change    Levy Change     Change       Change        Change
          CARLISLE                  111,703      2.9%       -0.5536      -3.5%        262,765        5.1%      -0.3243         -1.5%
          CARROLL                    -3,866     -0.1%       -0.6895      -6.4%        458,562        6.4%      -0.0512         -0.4%
        CEDAR FALLS                 598,277      3.8%       -0.2718      -2.3%        638,527        3.4%      -0.3656         -2.6%
       CEDAR RAPIDS              -1,246,303     -2.1%       -0.8090      -6.0%      2,756,415        4.1%      -0.0101         -0.1%
  CENTER POINT-URBANA                79,564      2.8%       -0.1405      -1.0%        118,648        3.0%      -0.1382         -0.7%
        CENTERVILLE                 357,198     11.2%        0.7519       5.2%        511,817       13.3%       1.2441          7.1%
       CENTRAL CITY                 109,514      8.5%       -0.6003      -4.2%        182,049       10.6%      -0.1543         -0.8%
     CENTRAL CLAYTON                 98,331      5.3%        0.2272       1.8%        153,847        7.7%       0.5714          4.1%
     CENTRAL CLINTON                297,604      7.1%        0.4899       4.3%        355,477        6.2%       0.5345          3.6%
    CENTRAL DECATUR                  64,916      3.8%       -0.0060       0.0%         61,386        2.8%      -0.1776         -1.0%
        CENTRAL LEE                  98,637      4.1%        0.0176       0.1%         98,637        3.8%      -0.0324         -0.2%
       CENTRAL LYON                 366,296     18.6%        1.5105      15.1%         56,657        2.1%      -0.0820         -0.6%
CENTRAL SPRINGS (NORTH CE           145,644      4.2%       -0.7210      -5.8%         65,937        1.5%      -0.6065         -4.0%
         CHARITON                    49,249      1.4%       -0.2155      -1.5%        160,462        4.1%       0.1801          1.1%
       CHARLES CITY                 325,526      6.6%        0.1811       1.5%        283,868        5.0%      -0.0060          0.0%
     CHARTER OAK-UTE                 44,492      4.0%       -0.0610      -0.6%          4,325        0.3%      -0.4875         -4.1%
         CHEROKEE                   160,096      5.5%       -0.0431      -0.3%        218,016        6.5%       0.0777          0.5%
         CLARINDA                   -46,458     -1.6%       -0.7506      -5.7%        -43,630       -1.4%      -0.8028         -5.7%
    CLARION-GOLDFIELD               163,375      4.8%        0.0570       0.5%        195,680        4.3%       0.0002          0.0%
           CLARKE                   373,395     10.4%       -0.1578      -1.1%        474,763       12.0%       0.0940          0.6%
        CLARKSVILLE                 147,678     14.0%        1.3456       9.7%        148,499       12.6%       1.2939          8.4%
  CLAY CENTRAL-EVERLY               545,563     24.7%        2.3325      19.9%        670,277       28.8%       2.9422         23.9%
      CLAYTON RIDGE                 218,487      8.8%        0.5497       5.4%        100,298        3.3%       0.0267          0.2%
CLEAR CREEK-AMANA (CLEAR            277,407      5.3%        0.0865       0.8%        326,096        3.8%      -0.1613         -1.0%
        CLEAR LAKE                 -198,534     -3.5%       -0.9624      -8.5%        415,703        6.4%      -0.0187         -0.1%
        CLEARFIELD                  151,415     35.7%        3.5731      30.4%        114,674       24.9%       2.5537         20.0%
          CLINTON                 1,298,439     10.7%       -0.1450      -1.0%      1,294,048        9.4%      -0.3448         -2.0%
       COLFAX-MINGO                  53,851      2.5%       -0.5848      -4.1%        -23,193       -0.8%      -1.3589         -6.9%
          COLLEGE                   868,444      4.6%       -0.8014      -5.9%      1,467,073        6.0%      -0.6457         -3.8%
     COLLINS-MAXWELL                100,958      7.2%        0.0448       0.4%        151,354        8.4%       0.2425          1.7%
        COLO-NESCO                  613,817     38.6%        2.2506      23.4%        621,071       35.5%       2.1842         20.7%
         COLUMBUS                    -2,757     -0.1%       -0.2134      -1.5%         27,020        0.7%      -0.1270         -0.7%
   COON RAPIDS-BAYARD                72,452      3.9%        0.0157       0.1%         81,768        3.7%      -0.0081         -0.1%
          CORNING                     2,460      0.1%       -0.4422      -3.7%         96,747        4.2%       0.0577          0.4%
     CORWITH-WESLEY                 -58,827     -4.6%       -1.6420     -11.7%        -54,355       -4.0%      -1.6627        -11.2%
      COUNCIL BLUFFS                543,256      1.7%       -0.2799      -1.7%      1,201,713        3.3%      -0.0013          0.0%
          CRESTON                    76,191      2.1%       -0.3704      -2.9%        106,865        2.2%      -0.4060         -2.5%
  DALLAS CENTER-GRIMES             -349,240     -4.6%       -0.8420      -6.9%        313,075        3.0%       0.0039          0.0%
          DANVILLE                   78,422      5.4%        0.0679       0.5%         90,573        5.3%       0.0667          0.4%
        DAVENPORT                 1,277,214      2.2%       -0.3004      -2.0%      2,476,715        3.9%      -0.0622         -0.4%
       DAVIS COUNTY                 189,166      6.2%        0.3241       2.5%        209,476        6.1%       0.3518          2.5%
         DECORAH                     31,096      0.6%       -0.2644      -2.3%        653,003        8.8%       0.8840          5.6%
         DELWOOD                     48,357      6.4%        0.3152       2.7%         48,357        6.2%       0.3022          2.5%
          DENISON                   128,252      3.8%        0.0923       0.8%         90,338        2.1%      -0.1472         -1.0%
          DENVER                   -199,820     -9.0%       -1.8038     -12.8%        -76,903       -3.1%      -1.1446         -7.2%
        DES MOINES                7,228,061      7.6%        0.7050       4.7%      7,670,580        6.8%       0.7050          4.0%
         DIAGONAL                    11,054      2.2%       -0.4955      -2.9%         13,638        2.3%      -0.5546         -2.8%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp             4
                                                                      FY 2012                                               Cash Reserve Levy (FY 2012 vs. FY 2011)

                                    Cash          Cash                       General      Total Levy                                               Levy        % Levy
                                   Reserve       Reserve    General Fund      Fund       Amount (All     Total Levy                   % Levy       Rate         Rate
            District                Levy        Levy Rate      Levy         Levy Rate   School Levies)     Rate        Levy Change    Change      Change       Change
 DIKE-NEW HARTFORD (DIKE)             225,924      1.1369       2,090,885     10.5222        2,624,050       13.5283       -219,423     -49.3%     -1.2180       -51.7%
            DOWS                            0      0.0000         771,471      8.7961          985,870       11.2213              0        N.A.     0.0000          N.A.
          DUBUQUE                   7,098,342      2.5049      43,242,348     15.2593       48,128,334       16.8769       -777,218      -9.9%     -0.3843       -13.3%
         DUNKERTON                    285,000      2.2397       1,580,400     12.4195        2,042,392       15.9983        -52,500     -15.6%     -0.5240       -19.0%
           DURANT                     259,634      1.4060       2,191,830     11.8694        2,531,863       13.6282        259,634        N.A.     1.4060          N.A.
        EAGLE GROVE                   629,120      2.8141       3,125,287     13.9794        3,850,799       17.2072       -259,217     -29.2%     -1.3025       -31.6%
           EARLHAM                    436,908      2.8819       2,099,443     13.8480        2,463,708       16.2507       -147,449     -25.2%     -1.1418       -28.4%
      EAST BUCHANAN                   247,395      1.5546       1,867,512     11.7350        2,269,409       14.2584         47,395      23.7%      0.2516        19.3%
       EAST CENTRAL                    23,072      0.2208       1,303,222     12.4730        1,456,741       13.9423       -136,796     -85.6%     -1.3669       -86.1%
        EAST GREENE                   319,060      2.4504       1,726,033     13.2560        1,972,336       15.1477       -125,000     -28.1%     -1.2144       -33.1%
      EAST MARSHALL                   273,984      1.4531       2,297,145     12.1828        2,920,804       15.4903       -191,216     -41.1%     -1.1243       -43.6%
   EAST MILLS (MALVERN)             1,200,000      4.7821       3,343,755     13.3250        3,626,241       14.4505         84,245       7.6%      0.1707         3.7%
     EAST SAC COUNTY                   63,448      0.2118       2,742,844      9.1555        3,019,046       10.0696       -156,552     -71.2%     -0.5496       -72.2%
         EAST UNION                   166,534      1.3240       1,678,562     13.3456        2,102,240       16.7141       -128,498     -43.6%     -1.1167       -45.8%
    EASTERN ALLAMAKEE                 -15,326     -0.0862       1,714,526      9.6444        2,307,382       12.9743        -65,326    -130.7%     -0.3761      -129.7%
  EDDYVILLE-BLAKESBURG                657,182      1.9333       3,771,877     11.0962        4,134,052       12.1617        -79,422     -10.8%     -0.3088       -13.8%
  EDGEWOOD-COLESBURG                  219,424      1.8498       1,425,737     12.0193        1,762,219       14.7236        163,424     291.8%      1.3544       273.4%
 ELDORA-NEW PROVIDENCE                847,780      4.9004       2,698,664     15.5991        3,106,146       17.9522        113,851      15.5%      0.5534        12.7%
   ELK HORN-KIMBALLTON                253,635      3.6342       1,010,988     14.4857        1,184,904       16.9033         43,635      20.8%      0.4987        15.9%
        EMMETSBURG                    341,141      1.2027       2,982,230     10.5135        3,575,147       12.5294       -431,126     -55.8%     -1.6243       -57.5%
 ENGLISH VALLEYS (ENGLISH             331,374      2.0931       1,952,327     12.3318        2,402,989       15.8138        -36,798     -10.0%     -0.2254        -9.7%
            ESSEX                     195,000      2.7916         931,789     13.3395        1,020,026       14.6000         19,000      10.8%      0.1672         6.4%
ESTHERVILLE-LINCOLN CENTR             216,742      0.7095       3,583,077     11.7294        5,042,857       16.4738       -837,566     -79.4%     -2.8501       -80.1%
            EXIRA                     510,065      5.3842       1,502,228     15.8574        1,739,433       18.3613         50,142      10.9%      0.3347         6.6%
          FAIRFIELD                 1,837,654      3.1780       7,923,532     13.7027        8,958,657       15.4877        -88,224      -4.6%     -0.2866        -8.3%
          FARRAGUT                    375,000      3.9080       1,406,521     14.6578        1,468,187       15.3004         41,100      12.3%      0.2568         7.0%
        FOREST CITY                   499,838      1.9426       3,564,448     13.8534        4,202,878       16.2659        -41,301      -7.6%     -0.2542       -11.6%
        FORT DODGE                  2,088,065      2.4997      12,796,289     15.3188       14,561,846       17.3962        113,065       5.7%      0.0824         3.4%
       FORT MADISON                   743,421      1.4786       6,603,625     13.1339        7,347,641       14.6097       -537,436     -42.0%     -1.1518       -43.8%
     FREDERICKSBURG                         0      0.0000         931,694      9.3767        1,202,654       12.1037              0        N.A.     0.0000          N.A.
          FREMONT                     222,500      4.0055         833,212     14.9995          942,864       16.9735         47,500      27.1%      0.7421        22.7%
       FREMONT-MILLS                  134,867      1.0654       1,467,027     11.5892        1,852,732       14.6362       -160,133     -54.3%     -1.3827       -56.5%
      GALVA-HOLSTEIN                  210,000      1.1580       1,695,246      9.3481        2,274,850       12.4862        210,000        N.A.     1.1580          N.A.
     GARNER-HAYFIELD                 -125,000     -0.6173       1,935,902      9.5609        2,215,084       10.8932       -204,461    -257.3%     -1.0264      -250.9%
    GEORGE-LITTLE ROCK                409,608      2.4200       2,038,815     12.0456        2,371,788       14.0016        -63,912     -13.5%     -0.4891       -16.8%
           GILBERT                    854,850      2.5602       4,462,284     13.3643        6,672,163       19.9828       -332,335     -28.0%     -1.2390       -32.6%
  GILMORE CITY-BRADGATE               109,622      1.3734         766,396      9.6020          957,305       11.9851         94,421     621.1%      1.1722       582.5%
   GLADBROOK-REINBECK                 364,252      1.5419       2,522,141     10.6762        2,879,479       12.1436       -233,392     -39.1%     -1.1023       -41.7%
         GLENWOOD                     582,663      1.3306       5,501,096     12.5629        7,671,785       17.3613       -217,337     -27.2%     -0.5438       -29.0%
     GLIDDEN-RALSTON                        0      0.0000       1,121,469      9.5608        1,281,658       10.9264              0        N.A.     0.0000          N.A.
             GMG                      141,203      1.1998       1,383,413     11.7545        1,821,916       15.4803         51,993      58.3%      0.4212        54.1%
    GRAETTINGER-TERRIL                      0      0.0000       1,666,819      8.5871        2,197,038       11.3124       -146,062    -100.0%     -0.7816      -100.0%
    GRINNELL-NEWBURG                  705,880      1.4111       6,126,315     12.2466        7,707,660       15.2021       -137,235     -16.3%     -0.4252       -23.2%
          GRISWOLD                    124,443      0.5997       2,236,918     10.7798        2,386,166       11.4953       -599,803     -82.8%     -3.1005       -83.8%
      GRUNDY CENTER                   339,970      1.9780       2,024,580     11.7795        2,841,837       16.3498        117,289      52.7%      0.6397        47.8%
      GUTHRIE CENTER                  401,174      2.8447       1,935,359     13.7235        2,397,883       16.9927        -19,806      -4.7%     -0.2346        -7.6%
          HAMBURG                     480,000      4.8883       1,481,774     15.0904        1,568,070       15.9296        155,000      47.7%      1.4524        42.3%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp              5
                                   General Fund Levy (FY 2012 vs. FY 2011)         Total School District Levy (FY 2012 vs. FY 2011)

                                                                       % Levy                                               % Levy
                                              % Levy      Levy Rate     Rate                     % Levy      Levy Rate       Rate
            District          Levy Change     Change       Change      Change    Levy Change     Change       Change        Change
 DIKE-NEW HARTFORD (DIKE)         -190,542      -8.4%       -1.5418     -12.8%        -96,171       -3.5%      -1.0310         -7.1%
            DOWS                   -35,741      -4.4%       -0.8099      -8.4%         14,419        1.5%      -0.3367         -2.9%
          DUBUQUE                1,946,096       4.7%        0.1095       0.7%      1,829,392        4.0%      -0.0066          0.0%
         DUNKERTON                  42,786       2.8%       -0.1713      -1.4%         90,570        4.6%       0.0565          0.4%
           DURANT                  418,738      23.6%        1.8436      18.4%        419,316       19.8%       1.7857         15.1%
        EAGLE GROVE               -191,359      -5.8%       -1.3898      -9.0%         91,290        2.4%      -0.2047         -1.2%
           EARLHAM                  89,242       4.4%        0.0067       0.0%        102,725        4.4%      -0.0059          0.0%
      EAST BUCHANAN                 72,488       4.0%        0.0409       0.4%         79,913        3.6%      -0.0034          0.0%
       EAST CENTRAL                -14,125      -1.1%       -0.6101      -4.7%         42,394        3.0%      -0.1042         -0.7%
        EAST GREENE                 41,137       2.4%       -0.6493      -4.7%         96,440        5.1%      -0.3340         -2.2%
      EAST MARSHALL               -174,350      -7.1%       -1.5103     -11.0%        -58,720       -2.0%      -1.0175         -6.2%
   EAST MILLS (MALVERN)            -59,615      -1.8%       -0.7409      -5.3%       -243,372       -6.3%      -1.5417         -9.6%
     EAST SAC COUNTY              -397,882     -12.7%       -1.7144     -15.8%       -429,197      -12.4%      -1.8571        -15.6%
         EAST UNION                 94,107       5.9%        0.2377       1.8%         86,472        4.3%       0.0380          0.2%
    EASTERN ALLAMAKEE              155,039       9.9%        0.6023       6.7%        173,040        8.1%       0.5991          4.8%
  EDDYVILLE-BLAKESBURG              53,974       1.5%       -0.2204      -1.9%         32,733        0.8%      -0.3220         -2.6%
  EDGEWOOD-COLESBURG                81,503       6.1%        0.1282       1.1%        100,151        6.0%       0.1263          0.9%
 ELDORA-NEW PROVIDENCE             124,441       4.8%        0.3521       2.3%        -13,418       -0.4%      -0.5248         -2.8%
   ELK HORN-KIMBALLTON              67,371       7.1%        0.3967       2.8%         70,981        6.4%       0.3548          2.1%
        EMMETSBURG                -426,016     -12.5%       -1.9626     -15.7%       -288,932       -7.5%      -1.5641        -11.1%
 ENGLISH VALLEYS (ENGLISH          -28,049      -1.4%       -0.1395      -1.1%         22,515        0.9%       0.2193          1.4%
            ESSEX                   68,420       7.9%        0.4653       3.6%         64,341        6.7%       0.3520          2.5%
ESTHERVILLE-LINCOLN CENTR         -570,467     -13.7%       -2.2939     -16.4%       -596,741      -10.6%      -2.5243        -13.3%
            EXIRA                  135,436       9.9%        0.8513       5.7%        145,534        9.1%       0.8618          4.9%
          FAIRFIELD                364,393       4.8%        0.1040       0.8%        354,220        4.1%       0.0258          0.2%
          FARRAGUT                 151,421      12.1%        0.9334       6.8%        146,321       11.1%       0.8460          5.9%
        FOREST CITY               -226,574      -6.0%       -1.5369     -10.0%         76,811        1.9%      -0.4693         -2.8%
        FORT DODGE                 604,188       5.0%        0.3965       2.7%        276,116        1.9%      -0.0560         -0.3%
       FORT MADISON               -501,201      -7.1%       -1.4564     -10.0%       -378,091       -4.9%      -1.2501         -7.9%
     FREDERICKSBURG                -29,496      -3.1%       -0.6437      -6.4%          4,403        0.4%      -0.3881         -3.1%
          FREMONT                  -28,839      -3.3%       -1.0760      -6.7%         24,557        2.7%      -0.1511         -0.9%
       FREMONT-MILLS              -200,122     -12.0%       -2.2461     -16.2%       -176,544       -8.7%      -2.2044        -13.1%
      GALVA-HOLSTEIN               196,644      13.1%        0.6578       7.6%        100,753        4.6%      -0.0665         -0.5%
     GARNER-HAYFIELD              -191,507      -9.0%       -1.3912     -12.7%       -379,790      -14.6%      -2.3742        -17.9%
    GEORGE-LITTLE ROCK              83,519       4.3%        0.0329       0.3%         93,407        4.1%       0.0154          0.1%
           GILBERT                -149,459      -3.2%       -1.3943      -9.4%        423,598        6.8%      -0.0141         -0.1%
  GILMORE CITY-BRADGATE             83,650      12.3%        0.5632       6.2%         48,109        5.3%      -0.0445         -0.4%
   GLADBROOK-REINBECK             -195,377      -7.2%       -1.3470     -11.2%       -204,490       -6.6%      -1.4476        -10.7%
         GLENWOOD                 -121,876      -2.2%       -0.6122      -4.6%       -190,279       -2.4%      -0.9333         -5.1%
     GLIDDEN-RALSTON                62,555       5.9%        0.1578       1.7%         23,730        1.9%      -0.2404         -2.2%
             GMG                   198,196      16.7%        1.4108      13.6%        150,371        9.0%       0.8924          6.1%
    GRAETTINGER-TERRIL             -82,531      -4.7%       -0.7737      -8.3%         68,836        3.2%      -0.0686         -0.6%
    GRINNELL-NEWBURG               312,167       5.4%       -0.4161      -3.3%        356,550        4.9%      -0.4742         -3.0%
          GRISWOLD                -438,309     -16.4%       -2.8880     -21.1%       -429,415      -15.3%      -2.8856        -20.1%
      GRUNDY CENTER                118,616       6.2%        0.3249       2.8%        123,135        4.5%       0.1761          1.1%
      GUTHRIE CENTER               -16,843      -0.9%       -0.5561      -3.9%         81,534        3.5%       0.0664          0.4%
          HAMBURG                  -40,001      -2.6%       -0.9977      -6.2%         11,049        0.7%      -0.4885         -3.0%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp             6
                                                                      FY 2012                                               Cash Reserve Levy (FY 2012 vs. FY 2011)

                                    Cash          Cash                       General      Total Levy                                               Levy        % Levy
                                   Reserve       Reserve    General Fund      Fund       Amount (All     Total Levy                    % Levy      Rate         Rate
              District              Levy        Levy Rate      Levy         Levy Rate   School Levies)     Rate        Levy Change     Change     Change       Change
     HAMPTON-DUMONT                   250,000      0.8275       3,860,936     12.7795        5,143,222       16.9239        -350,000    -58.3%     -1.2766       -60.7%
             HARLAN                   956,821      2.4436       5,237,126     13.3750        6,064,333       15.4272         258,141     36.9%      0.5859        31.5%
            HARMONY                   300,000      3.3849       1,446,382     16.3195        1,826,816       20.6120          30,168     11.2%      0.2065         6.5%
     HARRIS-LAKE PARK                       0      0.0000       1,296,227      8.4802        1,811,829       11.6740               0       N.A.     0.0000          N.A.
  HARTLEY-MELVIN-SANBORN              298,199      1.3079       2,807,356     12.3131        3,086,503       13.4400        -100,000    -25.1%     -0.5178       -28.4%
           HIGHLAND                   407,734      2.3468       2,280,986     13.1288        3,042,922       16.5013          77,734     23.6%      0.1884         8.7%
             HINTON                   303,357      1.7648       1,978,453     11.5101        2,768,205       16.0205          36,398     13.6%      0.1109         6.7%
                HLV                         0      0.0000       1,302,137      9.9164        1,975,559       14.9846               0       N.A.     0.0000          N.A.
    HOWARD-WINNESHIEK                 704,651      1.6824       5,069,176     12.1029        5,856,252       13.9749          97,034     16.0%      0.1702        11.3%
    HUBBARD-RADCLIFFE                 380,752      1.8331       2,381,639     11.4664        2,868,509       13.8104          30,752      8.8%      0.0768         4.4%
             HUDSON                   432,762      2.7397       2,254,481     14.2724        2,682,105       16.8920         -26,624     -5.8%     -0.2710        -9.0%
           HUMBOLDT                   624,787      1.7212       4,282,462     11.7979        4,704,172       12.9356         174,787     38.8%      0.4092        31.2%
         IKM-MANNING                  671,661      2.4402       3,271,213     11.8845        3,564,933       12.9411        -203,004    -23.2%     -0.8835       -26.6%
       INDEPENDENCE                   598,438      1.7343       4,592,514     13.3093        5,210,244       15.0427        -323,301    -35.1%     -1.0875       -38.5%
           INDIANOLA                2,194,996      3.2314      10,305,746     15.1718       14,368,556       20.8967          16,149      0.7%     -0.0917        -2.8%
        INTERSTATE 35                 382,607      1.9984       2,438,155     12.7346        3,526,767       18.4204         -42,678    -10.0%     -0.3048       -13.2%
           IOWA CITY               11,214,611      2.5247      51,775,843     11.6561       65,691,076       14.5906         790,010      7.6%      0.0899         3.7%
          IOWA FALLS                  435,517      1.6190       3,339,729     12.4151        3,961,762       14.6145         -19,078     -4.2%     -0.0417        -2.5%
         IOWA VALLEY                  431,032      3.4797       2,000,340     16.1484        2,145,097       17.2820           6,882      1.6%     -0.0641        -1.8%
          JANESVILLE                  100,000      0.9950       1,023,539     10.1846        1,239,700       12.3289         100,000       N.A.     0.9950          N.A.
   JEFFERSON-SCRANTON                 699,079      2.3708       3,996,865     13.5547        4,579,603       15.5295          26,037      3.9%     -0.0115        -0.5%
               JESUP                  130,000      0.5886       2,499,499     11.3170        2,860,964       12.9443          -7,730     -5.6%     -0.0673       -10.3%
           JOHNSTON                 5,092,740      2.9196      24,251,127     13.9028       30,645,573       17.3460        -789,436    -13.4%     -0.5898       -16.8%
             KEOKUK                         0      0.0000       5,236,408     15.4831        6,556,574       19.2321               0       N.A.     0.0000          N.A.
              KEOTA                   479,936      3.1012       1,758,349     11.3619        2,140,609       13.8319          52,374     12.2%      0.3779        13.9%
     KINGSLEY-PIERSON                 371,912      2.7089       1,897,134     13.8181        2,181,293       15.8729          13,873      3.9%     -0.0394        -1.4%
           KNOXVILLE                  503,711      1.4536       4,601,296     13.2787        6,197,020       17.7970        -241,415    -32.4%     -0.7648       -34.5%
           LAKE MILLS                 490,000      2.2578       2,646,695     12.1952        3,238,176       14.6856         -70,000    -12.5%     -0.4331       -16.1%
              LAMONI                  227,473      2.9259       1,028,058     13.2236        1,452,278       18.6492          -3,879     -1.7%     -0.1433        -4.7%
    LAURENS-MARATHON                  494,216      3.6210       1,870,777     13.7066        2,357,224       17.2414          88,756     21.9%      0.5302        17.2%
     LAWTON-BRONSON                   298,507      1.8100       1,940,432     11.7660        2,627,396       15.8645          68,091     29.6%      0.3590        24.7%
             LE MARS                  824,984      1.4891       6,549,568     11.8221        7,819,263       13.7246         -19,298     -2.3%     -0.1324        -8.2%
              LENOX                   329,705      3.3637       1,311,761     13.3827        1,666,441       16.9953          40,897     14.2%      0.2775         9.0%
       LEWIS CENTRAL                1,200,000      1.2895       9,743,613     10.4703       12,352,634       13.1417               0      0.0%     -0.0491        -3.7%
            LINN-MAR                3,367,880      2.0890      22,460,648     13.9315       30,028,659       18.5416      -1,733,537    -34.0%     -1.2555       -37.5%
              LISBON                  553,538      4.6271       1,757,450     14.6909        2,243,032       18.6604          57,136     11.5%      0.3095         7.2%
      LOGAN-MAGNOLIA                  366,613      2.8396       1,867,214     14.4624        2,293,475       17.7640         -79,102    -17.7%     -0.7555       -21.0%
           LONE TREE                  196,900      1.5522       1,396,409     11.0085        1,648,081       12.9013          96,900     96.9%      0.7397        91.0%
     LOUISA-MUSCATINE                 470,946      1.9753       2,977,051     12.4869        3,288,718       13.7863         470,946       N.A.     1.9753          N.A.
            LU VERNE                  184,000      2.5932         778,437     10.9710          851,852       12.0057          76,394     71.0%      1.0011        62.9%
      LYNNVILLE-SULLY                 279,999      1.7602       1,721,361     10.8212        2,049,485       12.8458          16,746      6.4%      0.0356         2.1%
             MADRID                   288,710      2.8741       1,317,426     13.1152        1,725,953       17.1255          -2,431     -0.8%     -0.1514        -5.0%
MANSON-NORTHWEST WEBSTER              367,304      1.2440       2,869,856      9.7201        3,217,289       10.8968        -291,426    -44.2%     -1.2271       -49.7%
        MAPLE VALLEY                  228,441      1.3475       2,074,750     12.2384        2,438,607       14.3746          53,765     30.8%      0.2844        26.7%
          MAQUOKETA                   377,473      1.2579       3,850,105     12.8304        4,497,166       14.8302        -144,625    -27.7%     -0.5277       -29.6%
     MAQUOKETA VALLEY                 441,000      1.6783       3,255,566     12.3899        4,198,049       15.9672         -76,003    -14.7%     -0.4511       -21.2%
 MARCUS-MERIDEN CLEGHORN              410,000      1.6913       2,375,502      9.7995        2,805,308       11.5298         -21,151     -4.9%     -0.1657        -8.9%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp              7
                                   General Fund Levy (FY 2012 vs. FY 2011)         Total School District Levy (FY 2012 vs. FY 2011)

                                                                       % Levy                                               % Levy
                                              % Levy      Levy Rate     Rate                     % Levy      Levy Rate       Rate
              District   Levy Change          Change       Change      Change    Levy Change     Change       Change        Change
     HAMPTON-DUMONT            66,421            1.8%       -0.5268      -4.0%        330,014        6.9%       0.2192          1.3%
             HARLAN            88,164            1.7%       -0.3158      -2.3%        103,868        1.7%      -0.3591         -2.3%
            HARMONY           140,455           10.8%        0.9369       6.1%         59,798        3.4%      -0.2019         -1.0%
     HARRIS-LAKE PARK          97,534            8.1%       -0.3729      -4.2%         81,082        4.7%      -0.8921         -7.1%
  HARTLEY-MELVIN-SANBORN      253,628            9.9%        0.6042       5.2%        249,659        8.8%       0.5096          3.9%
           HIGHLAND           365,503           19.1%        0.6003       4.8%        330,235       12.2%       0.0714          0.4%
             HINTON           125,597            6.8%        0.0309       0.3%        125,943        4.8%      -0.2016         -1.2%
                HLV           117,433            9.9%        0.6413       6.9%        109,043        5.8%       0.4406          3.0%
    HOWARD-WINNESHIEK         176,934            3.6%       -0.0726      -0.6%        377,374        6.9%       0.3455          2.5%
    HUBBARD-RADCLIFFE          93,424            4.1%       -0.0160      -0.1%        114,800        4.2%      -0.0078         -0.1%
             HUDSON           105,891            4.9%        0.1913       1.4%         89,715        3.5%      -0.0060          0.0%
           HUMBOLDT           480,866           12.6%        0.7136       6.4%        284,386        6.4%       0.0933          0.7%
         IKM-MANNING         -263,039           -7.4%       -1.5455     -11.5%       -150,097       -4.0%      -1.1636         -8.2%
       INDEPENDENCE           317,220            7.4%        0.2210       1.7%        322,134        6.6%       0.1530          1.0%
           INDIANOLA          356,354            3.6%       -0.0025       0.0%        541,026        3.9%       0.0000          0.0%
        INTERSTATE 35          91,774            3.9%        0.0273       0.2%        124,034        3.6%      -0.0078          0.0%
           IOWA CITY        1,694,333            3.4%       -0.0411      -0.4%      1,929,355        3.0%      -0.0992         -0.7%
          IOWA FALLS           17,907            0.5%        0.2803       2.3%        -52,554       -1.3%       0.0184          0.1%
         IOWA VALLEY          292,465           17.1%        1.8790      13.2%        178,555        9.1%       0.8953          5.5%
          JANESVILLE          104,815           11.4%        0.5077       5.2%        115,346       10.3%       0.4934          4.2%
   JEFFERSON-SCRANTON          66,927            1.7%       -0.3559      -2.6%        155,427        3.5%      -0.1270         -0.8%
               JESUP          308,717           14.1%        0.8839       8.5%        354,149       14.1%       1.0235          8.6%
           JOHNSTON          -242,694           -1.0%       -0.7107      -4.9%      1,361,954        4.7%       0.0009          0.0%
             KEOKUK            84,537            1.6%       -0.0359      -0.2%        352,780        5.7%       0.6194          3.3%
              KEOTA            15,344            0.9%        0.2600       2.3%        105,647        5.2%       0.8705          6.7%
     KINGSLEY-PIERSON          58,770            3.2%       -0.2933      -2.1%         91,206        4.4%      -0.1451         -0.9%
           KNOXVILLE          312,370            7.3%        0.5096       4.0%        573,793       10.2%       1.1193          6.7%
           LAKE MILLS         117,451            4.6%        0.0417       0.3%        129,859        4.2%      -0.0026          0.0%
              LAMONI           34,204            3.4%        0.0388       0.3%         37,879        2.7%      -0.0752         -0.4%
    LAURENS-MARATHON          169,356           10.0%        0.7368       5.7%        209,881        9.8%       0.8882          5.4%
     LAWTON-BRONSON           110,435            6.0%        0.2414       2.1%        100,131        4.0%       0.0111          0.1%
             LE MARS          337,661            5.4%       -0.1083      -0.9%        459,886        6.2%      -0.0317         -0.2%
              LENOX           100,334            8.3%        0.4376       3.4%         96,478        6.1%       0.2190          1.3%
       LEWIS CENTRAL          331,320            3.5%       -0.0295      -0.3%        314,727        2.6%      -0.1483         -1.1%
            LINN-MAR         -599,705           -2.6%       -1.1868      -7.8%       -233,211       -0.8%      -1.1968         -6.1%
              LISBON            3,014            0.2%       -0.5689      -3.7%         69,273        3.2%      -0.1773         -0.9%
      LOGAN-MAGNOLIA           81,160            4.5%        0.0561       0.4%         97,508        4.4%       0.0514          0.3%
           LONE TREE          179,545           14.8%        1.1214      11.3%         74,378        4.7%       0.2623          2.1%
     LOUISA-MUSCATINE         662,247           28.6%        2.4345      24.2%         41,424        1.3%      -0.3035         -2.2%
            LU VERNE          109,143           16.3%        1.0683      10.8%        110,254       14.9%       1.0332          9.4%
      LYNNVILLE-SULLY         -70,230           -3.9%       -0.9158      -7.8%         88,695        4.5%       0.0183          0.1%
             MADRID            72,438            5.8%        0.1772       1.4%         56,336        3.4%      -0.1764         -1.0%
MANSON-NORTHWEST WEBSTER     -255,247           -8.2%       -2.0034     -17.1%       -140,781       -4.2%      -1.7007        -13.5%
        MAPLE VALLEY           58,909            2.9%       -0.0308      -0.3%         47,973        2.0%      -0.1720         -1.2%
          MAQUOKETA           289,831            8.1%        0.6536       5.4%        348,096        8.4%       0.7983          5.7%
     MAQUOKETA VALLEY         -53,007           -1.6%       -1.2376      -9.1%        318,084        8.2%      -0.0100         -0.1%
 MARCUS-MERIDEN CLEGHORN       83,481            3.6%       -0.0728      -0.7%        118,800        4.4%       0.0025          0.0%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp             8
                                                                      FY 2012                                               Cash Reserve Levy (FY 2012 vs. FY 2011)

                                    Cash          Cash                       General      Total Levy                                               Levy        % Levy
                                   Reserve       Reserve    General Fund      Fund       Amount (All     Total Levy                    % Levy      Rate         Rate
           District                 Levy        Levy Rate      Levy         Levy Rate   School Levies)     Rate        Levy Change     Change     Change       Change
          MARION                      516,821      1.3280       5,291,607     13.5971        6,609,812       16.9594        -244,410    -32.1%     -0.6926       -34.3%
      MARSHALLTOWN                    850,000      0.9381      13,617,627     15.0283       16,038,249       17.6520        -350,000    -29.2%     -0.4246       -31.2%
  MARTENSDALE-ST MARYS                511,700      4.1925       1,867,028     15.2972        2,286,050       18.7305         -58,300    -10.2%     -0.6942       -14.2%
        MASON CITY                  3,125,000      2.8913      15,174,952     14.0402       16,347,129       15.1104        -338,473     -9.8%     -0.3783       -11.6%
        MEDIAPOLIS                    205,000      0.8057       2,874,056     11.2957        3,178,863       12.4796         205,000       N.A.     0.8057          N.A.
     MELCHER-DALLAS                   171,426      2.9258         966,550     16.4963        1,148,219       19.5969          24,595     16.8%      0.3089        11.8%
       MFL MAR MAC                    237,000      1.1098       2,780,304     13.0195        3,288,973       15.2669         177,000    295.0%      0.8222       285.9%
        MID-PRAIRIE                   700,000      1.9734       4,319,000     12.1760        4,935,701       13.8384          50,000      7.7%      0.0703         3.7%
         MIDLAND                      525,796      2.4908       2,506,408     11.8733        2,792,504       13.2286        -227,425    -30.2%     -1.1581       -31.7%
     MISSOURI VALLEY                  520,000      2.3114       3,062,312     13.6121        3,942,851       17.4849          58,000     12.6%      0.1755         8.2%
    MOC-FLOYD VALLEY                  300,000      0.7246       4,439,767     10.7242        4,858,054       11.6943        -300,391    -50.0%     -0.7686       -51.5%
        MONTEZUMA                     500,006      2.1380       2,430,344     10.3918        2,607,521       11.1494         215,641     75.8%      0.8653        68.0%
        MONTICELLO                    245,316      0.8730       3,078,618     10.9557        3,680,566       13.0104         143,302    140.5%      0.4893       127.5%
         MORAVIA                      207,120      2.4117       1,072,423     12.4874        1,271,489       14.8053          35,290     20.5%      0.2581        12.0%
      MORMON TRAIL                    391,156      5.0008       1,182,672     15.1200        1,311,162       16.7627         121,520     45.1%      1.3959        38.7%
       MORNING SUN                    256,958      5.0802         823,452     16.2800          823,452       16.2800           5,350      2.1%     -0.0769        -1.5%
     MOULTON-UDELL                    283,072      4.7400         961,497     16.1000        1,056,218       17.6861         119,072     72.6%      1.7442        58.2%
        MOUNT AYR                     529,836      2.5221       2,755,214     13.1154        3,487,240       16.4728         -90,123    -14.5%     -0.6340       -20.1%
     MOUNT PLEASANT                   725,000      1.5978       5,332,603     11.7522        6,503,447       14.2593         -25,000     -3.3%     -0.1029        -6.0%
      MOUNT VERNON                    636,287      2.8389       2,993,017     13.3539        4,341,606       18.9812        -122,118    -16.1%     -0.8171       -22.3%
          MURRAY                       80,000      1.4023         809,272     14.1858          853,488       14.9609          80,000       N.A.     1.4023          N.A.
        MUSCATINE                   1,909,111      1.7856      13,852,087     12.9556       16,564,584       15.3619         -51,386     -2.6%     -0.0959        -5.1%
    NASHUA-PLAINFIELD                 331,915      1.6715       2,294,519     11.5553        2,578,163       12.9807          28,547      9.4%      0.0708         4.4%
          NEVADA                      181,062      0.5811       3,796,676     12.1854        4,957,432       15.6139        -559,849    -75.6%     -1.8965       -76.5%
       NEW HAMPTON                    100,000      0.2572       3,604,772      9.2726        3,917,679       10.0657        -526,599    -84.0%     -1.4524       -85.0%
       NEW LONDON                     300,000      3.1766       1,387,572     14.6927        1,544,714       16.3566               0      0.0%     -0.1381        -4.2%
      NEWELL-FONDA                    255,809      1.4318       1,838,826     10.2918        2,142,998       11.9943          43,070     20.2%      0.1064         8.0%
         NEWTON                       491,354      0.7450       8,906,601     13.5042       10,888,353       16.2377      -1,000,706    -67.1%     -1.5819       -68.0%
NODAWAY VALLEY (GREENFIEL             903,310      4.4932       2,932,178     14.5850        3,066,205       15.2383         196,072     27.7%      0.8437        23.1%
 NORTH BUTLER (ALLISON BRI            369,644      1.7640       2,155,504     10.2867        2,570,895       12.2411         219,644    146.4%      1.0096       133.8%
       NORTH CEDAR                    188,500      0.7178       3,304,848     12.5850        4,277,978       16.2735        -224,000    -54.3%     -0.9243       -56.3%
      NORTH FAYETTE                   474,965      2.0436       3,049,080     13.1189        3,713,456       15.9548         116,874     32.6%      0.4472        28.0%
        NORTH IOWA                    464,514      1.8066       2,614,670     10.1693        3,244,705       12.5098          14,514      3.2%     -0.0331        -1.8%
     NORTH KOSSUTH                    493,000      2.7048       2,175,939     11.9382        2,360,928       12.9166        -106,200    -17.7%     -0.6782       -20.0%
        NORTH LINN                    316,573      1.8864       2,314,335     13.7908        2,756,487       16.4256        -305,240    -49.1%     -2.0013       -51.5%
     NORTH MAHASKA                    436,562      2.3742       2,133,234     11.6012        2,392,483       13.0111        -130,076    -23.0%     -0.8381       -26.1%
        NORTH POLK                    586,282      2.2076       3,653,564     13.7574        5,459,999       19.8540        -346,244    -37.1%     -1.5460       -41.2%
       NORTH SCOTT                  1,181,025      1.4254      10,848,813     13.0932       12,307,353       14.7553        -346,399    -22.7%     -0.4726       -24.9%
        NORTH TAMA                    100,000      0.5657       1,885,037     10.6628        2,118,377       11.9827        -180,992    -64.4%     -1.0845       -65.7%
    NORTH WINNESHIEK                  246,664      2.3599       1,409,334     13.4833        1,543,827       14.7700        -119,084    -32.6%     -1.2960       -35.4%
        NORTHEAST                     360,000      2.2072       1,959,756     12.0153        2,444,266       14.9859          22,670      6.7%      0.0531         2.5%
   NORTHEAST HAMILTON                 667,806      3.9812       1,973,353     11.7643        2,112,458       12.5819         131,802     24.6%      0.5384        15.6%
   NORTHWOOD-KENSETT                  162,671      0.7859       2,191,662     10.5884        2,586,989       12.2768          85,571    111.0%      0.3973       102.3%
         NORWALK                            0      0.0000       4,935,008     13.3543        7,731,414       20.0122               0       N.A.     0.0000          N.A.
     ODEBOLT-ARTHUR                   344,653      2.7746       1,482,762     11.9368        1,706,394       13.6948          64,107     22.9%      0.4103        17.4%
         OELWEIN                      678,680      2.5604       3,799,254     14.3332        4,365,260       16.4606         274,127     67.8%      0.9611        60.1%
          OGDEN                       779,986      3.5481       3,205,958     14.5838        4,086,916       18.5913        -239,866    -23.5%     -1.2230       -25.6%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp              9
                                   General Fund Levy (FY 2012 vs. FY 2011)         Total School District Levy (FY 2012 vs. FY 2011)

                                                                       % Levy                                               % Levy
                                              % Levy      Levy Rate     Rate                     % Levy      Levy Rate       Rate
           District           Levy Change     Change       Change      Change    Levy Change     Change       Change        Change
          MARION                   -61,432      -1.1%       -0.6121      -4.3%        465,711        7.6%       0.6543          4.0%
      MARSHALLTOWN                 455,483       3.5%        0.0821       0.5%        285,848        1.8%      -0.1893         -1.1%
  MARTENSDALE-ST MARYS              64,507       3.6%       -0.1561      -1.0%        100,851        4.6%      -0.0037          0.0%
        MASON CITY                 310,958       2.1%        0.0081       0.1%        318,736        2.0%      -0.0070          0.0%
        MEDIAPOLIS                 114,034       4.1%       -0.0183      -0.2%        130,501        4.3%      -0.0016          0.0%
     MELCHER-DALLAS                 19,517       2.1%       -0.3822      -2.3%         42,192        3.8%      -0.1153         -0.6%
       MFL MAR MAC                 112,934       4.2%        0.2333       1.8%        182,818        5.9%       0.5063          3.4%
        MID-PRAIRIE                354,346       8.9%        0.5682       4.9%        227,236        4.8%       0.1172          0.9%
         MIDLAND                  -188,319      -7.0%       -1.1811      -9.0%       -108,645       -3.7%      -0.8258         -5.9%
     MISSOURI VALLEY               200,786       7.0%        0.3829       2.9%        176,102        4.7%       0.1190          0.7%
    MOC-FLOYD VALLEY              -122,191      -2.7%       -0.6222      -5.5%       -311,198       -6.0%      -1.0795         -8.5%
        MONTEZUMA                  209,471       9.4%        0.4521       4.5%        112,829        4.5%      -0.0155         -0.1%
        MONTICELLO                 171,732       5.9%        0.0215       0.2%        320,324        9.5%       0.4914          3.9%
         MORAVIA                    95,798       9.8%        0.2468       2.0%         89,705        7.6%      -0.0066          0.0%
      MORMON TRAIL                  17,626       1.5%       -0.4562      -2.9%         55,158        4.4%      -0.0296         -0.2%
       MORNING SUN                  79,998      10.8%        1.0420       6.8%         79,998       10.8%       1.0420          6.8%
     MOULTON-UDELL                 149,125      18.4%        1.2606       8.5%        139,102       15.2%       0.9333          5.6%
        MOUNT AYR                   38,156       1.4%       -0.7168      -5.2%        192,749        5.9%      -0.1862         -1.1%
     MOUNT PLEASANT                187,449       3.6%        0.0852       0.7%        112,177        1.8%      -0.1474         -1.0%
      MOUNT VERNON                  93,399       3.2%       -0.6240      -4.5%        236,269        5.8%      -0.2749         -1.4%
          MURRAY                   227,393      39.1%        3.5792      33.7%        150,535       21.4%       2.1474         16.8%
        MUSCATINE                  846,915       6.5%        0.4747       3.8%        921,179        5.9%       0.4527          3.0%
    NASHUA-PLAINFIELD               49,246       2.2%       -0.2924      -2.5%        115,332        4.7%      -0.0119         -0.1%
          NEVADA                  -418,959      -9.9%       -1.9116     -13.6%       -226,864       -4.4%      -1.4188         -8.3%
       NEW HAMPTON                -579,465     -13.8%       -2.1441     -18.8%       -533,069      -12.0%      -2.0658        -17.0%
       NEW LONDON                   22,304       1.6%       -0.3923      -2.6%         42,720        2.8%      -0.2389         -1.4%
      NEWELL-FONDA                 243,729      15.3%        0.3544       3.6%        260,414       13.8%       0.2657          2.3%
         NEWTON                   -106,509      -1.2%       -0.5518      -3.9%         67,549        0.6%      -0.4888         -2.9%
NODAWAY VALLEY (GREENFIEL          187,999       6.9%        0.4244       3.0%        125,346        4.3%       0.0769          0.5%
 NORTH BUTLER (ALLISON BRI            -175       0.0%       -0.5556      -5.1%       -225,530       -8.1%      -1.7502        -12.5%
       NORTH CEDAR                 206,684       6.7%        0.2515       2.0%        261,137        6.5%       0.3109          1.9%
      NORTH FAYETTE                115,657       3.9%        0.0416       0.3%        124,910        3.5%      -0.0129         -0.1%
        NORTH IOWA                  81,826       3.2%       -0.1859      -1.8%        114,535        3.7%      -0.2003         -1.6%
     NORTH KOSSUTH                 112,927       5.5%        0.2907       2.5%        112,335        5.0%       0.2475          2.0%
        NORTH LINN                 -43,350      -1.8%       -0.9500      -6.4%        129,345        4.9%       0.0000          0.0%
     NORTH MAHASKA                 -97,969      -4.4%       -1.0475      -8.3%        -73,231       -3.0%      -0.9670         -6.9%
        NORTH POLK                -125,094      -3.3%       -1.4525      -9.5%        810,980       17.4%       1.5876          8.7%
       NORTH SCOTT                  26,659       0.2%       -0.3540      -2.6%        366,673        3.1%      -0.0044          0.0%
        NORTH TAMA                 -17,830      -0.9%       -0.5120      -4.6%         79,317        3.9%       0.0081          0.1%
    NORTH WINNESHIEK                39,371       2.9%       -0.2103      -1.5%         65,849        4.5%      -0.0033          0.0%
        NORTHEAST                   72,513       3.8%       -0.0361      -0.3%        101,360        4.3%       0.0247          0.2%
   NORTHEAST HAMILTON              205,946      11.7%        0.4122       3.6%        255,904       13.8%       0.6572          5.5%
   NORTHWOOD-KENSETT               210,388      10.6%        0.6034       6.0%         21,207        0.8%      -0.4799         -3.8%
         NORWALK                   397,227       8.8%        0.2090       1.6%        461,954        6.4%      -0.1566         -0.8%
     ODEBOLT-ARTHUR                 20,518       1.4%       -0.3860      -3.1%         74,936        4.6%      -0.0259         -0.2%
         OELWEIN                   155,912       4.3%       -0.0700      -0.5%        233,162        5.6%       0.1446          0.9%
          OGDEN                     27,881       0.9%       -0.2841      -1.9%        109,618        2.8%      -0.0156         -0.1%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp            10
                                                                      FY 2012                                                 Cash Reserve Levy (FY 2012 vs. FY 2011)

                                    Cash          Cash                       General       Total Levy                                                Levy        % Levy
                                   Reserve       Reserve    General Fund      Fund        Amount (All     Total Levy                    % Levy       Rate         Rate
             District               Levy        Levy Rate      Levy         Levy Rate    School Levies)     Rate         Levy Change    Change      Change       Change
            OKOBOJI                   715,498      0.7484       7,556,884      7.9048         8,009,047         8.3447         60,722       9.3%      0.0276         3.8%
               OLIN                   324,217      4.3091       1,095,046     14.5541         1,265,443       16.8188         -22,834      -6.6%     -0.5042       -10.5%
     ORIENT-MACKSBURG                       0      0.0000         963,485      9.0108         1,098,196       10.2684               0        N.A.     0.0000          N.A.
             OSAGE                    862,500      3.2724       3,734,389     14.1688         4,093,232       15.4942          87,500      11.3%      0.1811         5.9%
          OSKALOOSA                 1,550,097      2.8544       8,154,649     15.0160         9,152,988       16.8447        -762,312     -33.0%     -1.5708       -35.5%
           OTTUMWA                    480,000      0.6452       9,922,448     13.3380        11,032,448       14.7968        -680,000     -58.6%     -1.0218       -61.3%
          PANORAMA                    592,483      1.8503       3,528,821     11.0205         4,657,686       13.9642          45,406       8.3%      0.0732         4.1%
       PATON-CHURDAN                        0      0.0000         942,410      9.9743         1,056,846       11.1855               0        N.A.     0.0000          N.A.
               PCM                    653,079      2.8313       3,172,813     13.7552         3,698,298       15.9691        -143,934     -18.1%     -0.8745       -23.6%
              PEKIN                   642,454      2.9606       3,024,904     13.9395         3,390,531       15.6244               0       0.0%     -0.0172        -0.6%
              PELLA                   690,487      1.1106       6,711,771     10.7954         8,979,180       14.2143          80,395      13.2%      0.1004         9.9%
             PERRY                    870,000      2.7773       5,344,917     17.0627         6,812,917       21.5996        -271,652     -23.8%     -0.9511       -25.5%
      PLEASANT VALLEY               1,611,126      1.5007      13,455,441     12.5336        16,003,277       14.7383        -293,184     -15.4%     -0.3601       -19.4%
        PLEASANTVILLE                  36,576      0.2750       1,552,149     11.6689         1,979,087       14.8425        -212,566     -85.3%     -1.7014       -86.1%
     POCAHONTAS AREA                  527,148      2.2539       2,643,662     11.3036         3,636,378       15.4810         166,536      46.2%      0.6548        40.9%
      POMEROY-PALMER                  714,769      4.6698       1,921,075     12.5510         2,254,136       14.7270         148,261      26.2%      0.4357        10.3%
           POSTVILLE                  395,923      2.5675       1,888,002     12.2436         2,244,458       14.4700         162,647      69.7%      1.0155        65.4%
        PRAIRIE VALLEY              1,018,921      3.4768       3,657,138     12.4789         4,058,671       13.8326        -150,484     -12.9%     -0.7665       -18.1%
          PRESCOTT                          0      0.0000         426,485      9.6595           495,637       11.2257        -106,373    -100.0%     -2.5113      -100.0%
           PRESTON                     87,355      1.1659       1,010,068     13.4816         1,154,792       15.4132        -194,545     -69.0%     -2.7341       -70.1%
            RED OAK                   963,062      3.1247       4,544,828     14.7459         5,206,847       16.8820        -477,636     -33.2%     -1.8235       -36.9%
        REMSEN-UNION                  260,000      1.3600       1,787,581      9.3502         2,248,337       11.7002         260,000        N.A.     1.3600          N.A.
           RICEVILLE                   37,000      0.2190       1,462,669      8.6575         1,660,519         9.7730       -223,463     -85.8%     -1.3744       -86.3%
         RIVER VALLEY                 125,000      0.7772       1,603,905      9.9720         2,176,105       13.5135          14,966      13.6%      0.0659         9.3%
           RIVERSIDE                  200,353      0.6723       2,789,085      9.3592         3,040,895       10.1925        -336,924     -62.7%     -1.1882       -63.9%
         ROCK VALLEY                  178,000      1.0438       2,103,847     12.3367         2,883,472       16.2325          51,322      40.5%      0.2508        31.6%
   ROCKWELL CITY-LYTTON               356,832      1.8226       2,242,641     11.4547         2,457,270       12.5509          55,067      18.2%      0.2186        13.6%
        ROLAND-STORY                  494,731      1.9943       3,397,683     13.6961         3,989,715       15.9344         -26,723      -5.1%     -0.2067        -9.4%
RUDD-ROCKFORD-MARBLE ROCK             163,072      0.9058       2,140,116     11.8870         2,523,152       13.9978           8,072       5.2%      0.0081         0.9%
     RUTHVEN-AYRSHIRE                 387,920      3.9568       1,235,222     12.5993         1,468,261       14.9784          21,064       5.7%     -0.0214        -0.5%
             SAYDEL                 1,111,243      1.7532       6,988,154     11.0255         8,871,060       13.9797         139,231      14.3%      0.1789        11.4%
    SCHALLER-CRESTLAND                560,000      3.1938       2,168,756     12.3687         2,403,777       13.7091          34,614       6.6%     -0.0370        -1.1%
          SCHLESWIG                   200,000      2.0531       1,121,183     11.5096         1,261,976       12.9203         -25,000     -11.1%     -0.3739       -15.4%
            SENTRAL                         0      0.0000         892,666      8.7696         1,040,017       10.2172               0        N.A.     0.0000          N.A.
   SERGEANT BLUFF-LUTON               702,350      1.3163       6,039,417     11.3188         7,464,974       13.8226         -44,882      -6.0%     -0.0904        -6.4%
           SEYMOUR                    432,000      5.0376       1,253,388     14.6158         1,341,687       15.6455          77,000      21.7%      0.6835        15.7%
           SHELDON                    270,946      0.9874       3,204,556     11.6779         3,792,005       13.6012        -233,570     -46.3%     -1.0365       -51.2%
         SHENANDOAH                   433,817      1.8920       3,002,270     13.0939         3,634,670       15.7848        -115,676     -21.1%     -0.5838       -23.6%
     SIBLEY-OCHEYEDAN                 530,000      2.3130       2,885,599     12.5932         3,550,240       15.4650        -171,000     -24.4%     -0.8792       -27.5%
             SIDNEY                   -38,000     -0.3689       1,050,706     10.2002         1,227,886       11.9069          32,000     -45.7%      0.3390       -47.9%
          SIGOURNEY                   573,845      3.8956       2,304,355     15.6434         2,503,445       16.9917         -60,313      -9.5%     -0.1917        -4.7%
        SIOUX CENTER                  795,431      2.5827       3,871,976     12.5721         5,187,602       16.1216          67,786       9.3%      0.0650         2.6%
        SIOUX CENTRAL                 400,000      1.8504       2,224,542     10.2905         2,894,124       13.4824               0       0.0%     -0.0743        -3.9%
          SIOUX CITY                8,321,160      4.0257      33,495,681     16.2050        35,450,867       17.1155         721,160       9.5%      0.2065         5.4%
             SOLON                    766,212      2.4253       3,840,973     12.1581         5,420,661       16.9745          33,261       4.5%     -0.0551        -2.2%
      SOUTH HAMILTON                  730,000      3.2068       2,809,940     12.3439         3,540,060       15.3658         -20,000      -2.7%     -0.2579        -7.4%
        SOUTH O'BRIEN                 468,156      1.7969       2,830,138     10.8627         3,389,912       12.9802          80,560      20.8%      0.2439        15.7%

      LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp              11
                                    General Fund Levy (FY 2012 vs. FY 2011)         Total School District Levy (FY 2012 vs. FY 2011)

                                                                        % Levy                                               % Levy
                                               % Levy      Levy Rate     Rate                     % Levy      Levy Rate       Rate
             District     Levy Change          Change       Change      Change    Levy Change     Change       Change        Change
            OKOBOJI            492,550            7.0%        0.1279       1.6%        395,986        5.2%       0.0016          0.0%
               OLIN            -14,809           -1.3%       -0.8387      -5.4%         59,752        5.0%       0.0969          0.6%
     ORIENT-MACKSBURG           42,649            4.6%        0.0478       0.5%         45,537        4.3%       0.0291          0.3%
             OSAGE              92,029            2.5%       -0.3599      -2.5%         82,268        2.1%      -0.4944         -3.1%
          OSKALOOSA           -155,269           -1.9%       -0.8864      -5.6%         13,513        0.1%      -0.6319         -3.6%
           OTTUMWA             552,392            5.9%       -0.1277      -0.9%        592,392        5.7%      -0.1733         -1.2%
          PANORAMA             133,374            3.9%       -0.0092      -0.1%        220,413        5.0%       0.1756          1.3%
       PATON-CHURDAN           141,056           17.6%        1.1675      13.3%         37,212        3.6%      -0.0203         -0.2%
               PCM             -17,117           -0.5%       -1.0766      -7.3%        232,386        6.7%      -0.1096         -0.7%
              PEKIN            -31,083           -1.0%       -0.2248      -1.6%         10,506        0.3%      -0.0418         -0.3%
              PELLA            421,772            6.7%        0.3804       3.7%        392,987        4.6%       0.2218          1.6%
             PERRY              69,960            1.3%       -0.1644      -1.0%        141,977        2.1%      -0.0475         -0.2%
      PLEASANT VALLEY          237,253            1.8%       -0.3829      -3.0%        782,242        5.1%      -0.0029          0.0%
        PLEASANTVILLE         -213,139          -12.1%       -2.3349     -16.7%       -252,525      -11.3%      -2.8146        -15.9%
     POCAHONTAS AREA            89,860            3.5%       -0.0211      -0.2%        179,754        5.2%       0.2055          1.3%
      POMEROY-PALMER           272,092           16.5%        0.2265       1.8%        361,356       19.1%       0.5804          4.1%
           POSTVILLE           -20,318           -1.1%       -0.4528      -3.6%         55,390        2.5%      -0.0015          0.0%
        PRAIRIE VALLEY         127,807            3.6%       -0.3275      -2.6%        133,379        3.4%      -0.3924         -2.8%
          PRESCOTT            -135,895          -24.2%       -3.6175     -27.2%        -80,721      -14.0%      -2.3813        -17.5%
           PRESTON            -179,986          -15.1%       -2.9826     -18.1%        -99,115       -7.9%      -1.9344        -11.2%
            RED OAK            -96,675           -2.1%       -1.1956      -7.5%          4,228        0.1%      -0.9815         -5.5%
        REMSEN-UNION            57,150            3.3%       -0.1122      -1.2%         93,361        4.3%      -0.0385         -0.3%
           RICEVILLE          -232,071          -13.7%       -1.7102     -16.5%       -378,794      -18.6%      -2.7001        -21.6%
         RIVER VALLEY           77,689            5.1%        0.1071       1.1%        101,130        4.9%       0.1083          0.8%
           RIVERSIDE          -191,996           -6.4%       -0.9640      -9.3%       -214,008       -6.6%      -1.0667         -9.5%
         ROCK VALLEY           112,180            5.6%       -0.1303      -1.0%        147,428        5.4%       0.1583          1.0%
   ROCKWELL CITY-LYTTON        -80,829           -3.5%       -0.8954      -7.3%        -98,304       -3.8%      -1.0329         -7.6%
        ROLAND-STORY           389,179           12.9%        0.9980       7.9%        459,081       13.0%       1.1827          8.0%
RUDD-ROCKFORD-MARBLE ROCK       92,054            4.5%        0.0253       0.2%        100,814        4.2%      -0.0221         -0.2%
     RUTHVEN-AYRSHIRE           45,412            3.8%       -0.3031      -2.3%         91,235        6.6%       0.0414          0.3%
             SAYDEL            304,995            4.6%        0.2012       1.9%        235,052        2.7%       0.0025          0.0%
    SCHALLER-CRESTLAND         115,604            5.6%       -0.2569      -2.0%        172,143        7.7%      -0.0141         -0.1%
          SCHLESWIG             12,568            1.1%       -0.4486      -3.8%         17,243        1.4%      -0.4694         -3.5%
            SENTRAL            -29,108           -3.2%       -0.6576      -7.0%        -32,867       -3.1%      -0.7554         -6.9%
   SERGEANT BLUFF-LUTON         48,691            0.8%        0.0410       0.4%         46,896        0.6%       0.0021          0.0%
           SEYMOUR              66,159            5.6%        0.0546       0.4%         67,552        5.3%       0.0183          0.1%
           SHELDON              63,405            2.0%       -0.9231      -7.3%         76,012        2.0%      -1.0333         -7.1%
         SHENANDOAH             51,199            1.7%       -0.2027      -1.5%       -110,653       -3.0%      -1.0192         -6.1%
     SIBLEY-OCHEYEDAN         -157,501           -5.2%       -1.2646      -9.1%        130,498        3.8%      -0.0932         -0.6%
             SIDNEY             87,228            9.1%        0.4564       4.7%         -1,903       -0.2%      -0.5028         -4.1%
          SIGOURNEY            -14,504           -0.6%        0.6976       4.7%         17,921        0.7%       0.9747          6.1%
        SIOUX CENTER           238,292            6.6%       -0.0009       0.0%        293,142        6.0%      -0.0033          0.0%
        SIOUX CENTRAL          112,533            5.3%        0.1281       1.3%         33,007        1.2%      -0.4714         -3.4%
          SIOUX CITY         1,996,222            6.3%        0.3756       2.4%        -75,708       -0.2%      -0.6396         -3.6%
             SOLON             222,297            6.1%       -0.0884      -0.7%        279,919        5.4%      -0.2118         -1.2%
      SOUTH HAMILTON            15,573            0.6%       -0.5652      -4.4%        174,174        5.2%      -0.0314         -0.2%
        SOUTH O'BRIEN          108,333            4.0%       -0.0428      -0.4%        138,106        4.2%      -0.0159         -0.1%

       LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp            12
                                                                     FY 2012                                                 Cash Reserve Levy (FY 2012 vs. FY 2011)

                                   Cash          Cash                       General       Total Levy                                                 Levy       % Levy
                                  Reserve       Reserve    General Fund      Fund        Amount (All     Total Levy                     % Levy       Rate        Rate
           District                Levy        Levy Rate      Levy         Levy Rate    School Levies)     Rate         Levy Change     Change      Change      Change
       SOUTH PAGE                    480,000      6.2187       1,265,045     16.3894         1,285,045       16.6485          265,763     124.1%      3.3362      115.7%
       SOUTH TAMA                    496,444      1.6457       3,574,871     11.8505         4,158,638       13.7852          249,744     101.2%      0.8067       96.1%
    SOUTH WINNESHIEK                 475,000      2.4685       2,650,385     13.7736         2,876,680       14.9406           25,000       5.6%      0.0192        0.8%
     SOUTHEAST POLK                5,838,790      4.9644      19,706,585     16.7553        26,661,419       21.6587       -1,147,119     -16.4%     -1.4504      -22.6%
   SOUTHEAST WARREN                  249,387      2.0719       1,758,471     14.6093         2,200,361       18.2805         -236,173     -48.6%     -2.1326      -50.7%
SOUTHEAST WEBSTER-GRAND              587,680      2.8625       2,660,626     12.9597         2,985,283       14.5404          -34,418      -5.5%     -0.2772       -8.8%
      SOUTHERN CAL                   400,000      2.0337       2,546,921     12.9489         2,711,829       13.7873          -22,532      -5.3%     -0.1986       -8.9%
          SPENCER                    940,642      1.7546       6,369,870     11.8817         7,837,493       14.5971          104,041      12.4%      0.1361        8.4%
        SPIRIT LAKE                  841,000      0.9931       7,123,353      8.4116         8,605,732       10.0175            5,442       0.7%     -0.0350       -3.4%
       SPRINGVILLE                   190,990      1.8602       1,435,431     13.9807         1,731,894       16.8681         -165,493     -46.4%     -1.8036      -49.2%
        ST ANSGAR                     73,907      0.2848       2,520,886      9.7148         2,995,238       11.4856         -521,776     -87.6%     -2.1038      -88.1%
          STANTON                    258,039      4.4173         805,866     13.7955           875,142       14.9814          115,216      80.7%      1.7903       68.1%
         STARMONT                    655,752      3.3632       3,051,937     15.6528         3,266,548       16.7521          225,752      52.5%      1.1039       48.9%
        STORM LAKE                 1,267,647      3.3501       5,924,893     15.6581         6,879,124       18.1447         -216,795     -14.6%     -0.7355      -18.0%
        STRATFORD                          0      0.0000         753,829     11.4652           983,826       14.9633                0        N.A.     0.0000         N.A.
          SUMNER                     308,245      1.7305       1,991,975     11.1829         2,452,879       13.7511          152,785      98.3%      0.8261       91.3%
           TIPTON                    200,000      0.8768       2,417,773     10.5990         3,139,654       13.6962         -150,000     -42.9%     -0.7308      -45.5%
          TITONKA                    220,376      3.0084         869,489     11.8697         1,177,325       16.0191          -43,271     -16.4%     -0.7254      -19.4%
          TREYNOR                    520,000      2.7067       2,316,181     12.0561         3,052,824       15.8904           20,000       4.0%     -0.0242       -0.9%
        TRI-CENTER                   446,144      2.3747       2,492,930     13.2694         2,963,454       15.7341           -3,856      -0.9%     -0.1393       -5.5%
        TRI-COUNTY                   354,454      3.7982       1,329,212     14.2434         1,642,046       17.5956          -87,071     -19.7%     -0.8118      -17.6%
           TRIPOLI                         0      0.0000       1,249,935     11.2874         1,535,499       13.8605                0        N.A.     0.0000         N.A.
      TURKEY VALLEY                  350,000      2.1374       2,190,338     13.3763         2,447,267       14.9454           16,264       4.9%      0.0284        1.3%
       TWIN CEDARS                   230,376      2.5357       1,248,416     13.7410         1,336,406       14.7095           81,535      54.8%      0.8248       48.2%
       TWIN RIVERS                         0      0.0000         972,484      9.8450         1,255,081       12.7058         -250,000    -100.0%     -2.6483     -100.0%
       UNDERWOOD                     463,137      2.1636       2,966,924     13.8602         3,639,599       16.9598          -60,803     -11.6%     -0.4003      -15.6%
            UNION                    333,177      1.0017       3,864,918     11.6196         4,227,412       12.7012          -60,588     -15.4%     -0.2366      -19.1%
           UNITED                    531,513      2.4528       2,136,939      9.8615         2,553,550       11.7230          315,927     146.5%      1.4226      138.1%
        URBANDALE                  1,991,333      1.8563      13,436,724     12.5255        19,237,662       17.6359          285,633      16.7%      0.2324       14.3%
           VALLEY                    105,768      0.9832       1,506,039     13.9996         1,575,008       14.6231           52,969     100.3%      0.4737       93.0%
  VAN BUREN (VAN BUREN)              540,437      2.7833       2,666,248     13.7312         2,878,418       14.8132          -17,224      -3.1%     -0.2374       -7.9%
        VAN METER                    579,379      3.4279       2,249,979     13.3122         3,101,742       18.2300           22,379       4.0%     -0.0012        0.0%
          VENTURA                    300,000      1.2878       2,052,012      8.8086         2,309,942         9.9158               0       0.0%     -0.0649       -4.8%
          VILLISCA                   238,335      2.1838       1,533,364     14.0499         1,817,523       16.6536          -88,207     -27.0%     -1.0161      -31.8%
   VINTON-SHELLSBURG                 405,000      0.9923       5,633,150     13.8022         6,345,358       15.5336         -585,000     -59.1%     -1.5549      -61.0%
            WACO                     575,000      4.3593       2,294,193     17.3933         2,880,081       21.7905           -2,644      -0.5%     -0.1645       -3.6%
          WALNUT                     275,000      2.5613       1,268,893     11.8180         1,611,428       14.9400          222,316     422.0%      1.9648      329.4%
          WAPELLO                    456,043      2.6176       2,362,483     13.5605         2,674,568       15.3067           76,119      20.0%      0.3378       14.8%
      WAPSIE VALLEY                  270,000      1.6640       1,904,431     11.7371         2,366,743       14.5075          -60,000     -18.2%     -0.5288      -24.1%
       WASHINGTON                  1,665,242      4.5343       5,345,040     14.5542         6,168,460       16.7637           98,147       6.3%      0.0158        0.3%
        WATERLOO                   2,577,652      1.0525      35,426,310     14.4648        40,049,484       16.2814       -2,125,591     -45.2%     -0.9200      -46.6%
          WAUKEE                   4,320,911      1.9842      27,072,244     12.4320        41,006,827       17.8029        1,610,133      59.4%      0.6803       52.2%
   WAVERLY-SHELL ROCK                965,000      1.8042       6,221,102     11.6311         7,872,290       14.4506          689,635     250.4%      1.2525      227.0%
           WAYNE                     528,984      2.9614       2,386,238     13.3590         2,899,357       16.2316           74,666      16.4%      0.3183       12.0%
      WEBSTER CITY                   530,000      1.3629       4,872,283     12.5294         5,574,050       14.3110           81,272      18.1%      0.1863       15.8%
   WEST BEND-MALLARD                       0      0.0000       1,637,868      9.6105         2,101,499       12.3062                0        N.A.     0.0000         N.A.
       WEST BRANCH                   387,938      1.4633       2,936,603     11.0769         3,754,794       14.0554           86,633      28.8%      0.2229       18.0%

     LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp              13
                                  General Fund Levy (FY 2012 vs. FY 2011)         Total School District Levy (FY 2012 vs. FY 2011)

                                                                      % Levy                                               % Levy
                                             % Levy      Levy Rate     Rate                     % Levy      Levy Rate       Rate
           District          Levy Change     Change       Change      Change    Levy Change     Change       Change        Change
       SOUTH PAGE                 210,267      19.9%        2.1979      15.5%        200,267       18.5%       2.0534         14.1%
       SOUTH TAMA                  60,592       1.7%       -0.1013      -0.8%         59,456        1.5%      -0.1558         -1.1%
    SOUTH WINNESHIEK              194,426       7.9%        0.4062       3.0%        142,852        5.2%       0.0736          0.5%
     SOUTHEAST POLK              -235,835      -1.2%       -1.5567      -8.5%      2,242,052        9.2%      -0.1480         -0.7%
   SOUTHEAST WARREN                19,127       1.1%       -0.4517      -3.0%         11,037        0.5%      -0.6769         -3.6%
SOUTHEAST WEBSTER-GRAND           153,879       6.1%        0.3081       2.4%        159,964        5.7%       0.2817          2.0%
      SOUTHERN CAL                159,189       6.7%        0.3345       2.7%        174,097        6.9%       0.3805          2.8%
          SPENCER                 285,872       4.7%        0.1116       0.9%        302,478        4.0%       0.0066          0.0%
        SPIRIT LAKE                29,565       0.4%       -0.3172      -3.6%        331,939        4.0%       0.0010          0.0%
       SPRINGVILLE                -16,726      -1.2%       -0.9441      -6.3%        -32,751       -1.9%      -1.2683         -7.0%
        ST ANSGAR                -320,214     -11.3%       -1.6778     -14.7%       -302,653       -9.2%      -1.7090        -13.0%
          STANTON                 122,245      17.9%        1.2212       9.7%        123,580       16.4%       1.1574          8.4%
         STARMONT                 392,923      14.8%        1.6816      12.0%        224,228        7.4%       0.7669          4.8%
        STORM LAKE                235,653       4.1%       -0.0002       0.0%        221,697        3.3%      -0.1417         -0.8%
        STRATFORD                  41,618       5.8%        0.2450       2.2%         -1,774       -0.2%      -0.5639         -3.6%
          SUMNER                  100,884       5.3%        0.1814       1.6%         91,178        3.9%       0.0324          0.2%
           TIPTON                -102,687      -4.1%       -0.9776      -8.4%        -53,956       -1.7%      -0.8967         -6.1%
          TITONKA                 -26,694      -3.0%       -0.8222      -6.5%         37,679        3.3%      -0.0854         -0.5%
          TREYNOR                 101,583       4.6%       -0.0394      -0.3%        134,366        4.6%      -0.0494         -0.3%
        TRI-CENTER                -57,218      -2.2%       -0.9779      -6.9%         52,677        1.8%      -0.4882         -3.0%
        TRI-COUNTY               -145,531      -9.9%       -1.1547      -7.5%        139,921        9.3%       1.9116         12.2%
           TRIPOLI                   -492       0.0%       -0.4733      -4.0%          6,588        0.4%      -0.5108         -3.6%
      TURKEY VALLEY                67,357       3.2%       -0.0401      -0.3%         76,049        3.2%      -0.0398         -0.3%
       TWIN CEDARS                 76,876       6.6%        0.2748       2.0%         77,246        6.1%       0.2362          1.6%
       TWIN RIVERS               -229,332     -19.1%       -2.8862     -22.7%        -77,887       -5.8%      -1.4146        -10.0%
       UNDERWOOD                   40,255       1.4%       -0.4611      -3.2%         54,155        1.5%      -0.5401         -3.1%
            UNION                 138,932       3.7%       -0.0973      -0.8%        183,638        4.5%      -0.0061          0.0%
           UNITED                 237,542      12.5%        0.7848       8.6%        250,366       10.9%       0.7870          7.2%
        URBANDALE                 347,479       2.7%        0.0643       0.5%        433,781        2.3%      -0.0067          0.0%
           VALLEY                 255,244      20.4%        1.9297      16.0%        148,067       10.4%       0.8711          6.3%
  VAN BUREN (VAN BUREN)           200,797       8.1%        0.3765       2.8%        187,235        7.0%       0.2469          1.7%
        VAN METER                 121,623       5.7%        0.2089       1.6%        124,283        4.2%      -0.0009          0.0%
          VENTURA                  -5,569      -0.3%       -0.4689      -5.1%        -33,905       -1.4%      -0.6525         -6.2%
          VILLISCA                -36,433      -2.3%       -1.3330      -8.7%        128,326        7.6%       0.1004          0.6%
   VINTON-SHELLSBURG              214,398       4.0%       -0.1400      -1.0%        245,028        4.0%      -0.1497         -1.0%
            WACO                   44,021       2.0%       -0.2289      -1.3%         20,177        0.7%      -0.5694         -2.5%
          WALNUT                  346,900      37.6%        1.3803      13.2%        276,780       20.7%      -0.0857         -0.6%
          WAPELLO                  67,144       2.9%       -0.2135      -1.6%       -108,357       -3.9%      -1.2997         -7.8%
      WAPSIE VALLEY                99,917       5.5%       -0.2539      -2.1%        137,223        6.2%      -0.1480         -1.0%
       WASHINGTON                  24,573       0.5%       -0.7869      -5.1%         97,422        1.6%      -0.7004         -4.0%
        WATERLOO                  618,087       1.8%       -0.1334      -0.9%        693,086        1.8%      -0.1556         -0.9%
          WAUKEE                3,034,549      12.6%        0.8695       7.5%      1,898,313        4.9%       0.0098          0.1%
   WAVERLY-SHELL ROCK             923,211      17.4%        1.0163       9.6%        896,865       12.9%       0.7597          5.5%
           WAYNE                    5,499       0.2%       -0.4918      -3.6%        -81,213       -2.7%      -1.1035         -6.4%
      WEBSTER CITY                -21,635      -0.4%       -0.3033      -2.4%        162,826        3.0%       0.1456          1.0%
   WEST BEND-MALLARD               81,772       5.3%       -0.1283      -1.3%        127,391        6.5%       0.0028          0.0%
       WEST BRANCH                158,604       5.7%       -0.3595      -3.1%        204,690        5.8%      -0.2514         -1.8%

     LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp            14
                                                                                            FY 2012                                                                         Cash Reserve Levy (FY 2012 vs. FY 2011)

                                          Cash              Cash                                     General           Total Levy                                                                            Levy          % Levy
                                         Reserve           Reserve          General Fund              Fund            Amount (All                Total Levy                                % Levy            Rate           Rate
       District                           Levy            Levy Rate            Levy                 Levy Rate        School Levies)                Rate             Levy Change            Change           Change         Change
  WEST BURLINGTON                           375,000          3.7784             1,621,538             16.3383             2,295,636                  21.5943              105,000            38.9%            0.9267          32.5%
   WEST CENTRAL                                   0          0.0000             1,186,742              9.7667             1,489,475                  12.2535                    0              N.A.           0.0000            N.A.
WEST CENTRAL VALLEY                         853,540          2.3003             4,343,397             11.7055             6,237,330                  16.5572             -197,930           -18.8%           -0.7651         -25.0%
 WEST DELAWARE CO                         1,177,000          2.7457             5,463,398             12.7451             6,290,362                  14.6432              230,135            24.3%            0.4610          20.2%
  WEST DES MOINES                         8,032,189          1.9413            46,534,481             11.2470            57,734,021                  13.8495           -2,018,076           -20.1%           -0.5243         -21.3%
     WEST FORK                              229,309          0.7307             2,634,217              8.3943             3,448,458                  10.9866             -318,017           -58.1%           -1.0861         -59.8%
   WEST HANCOCK                                   0          0.0000             2,105,804              8.8092             2,835,404                  11.8613                    0              N.A.           0.0000            N.A.
   WEST HARRISON                            468,984          2.7232             2,270,810             13.1857             2,781,593                  16.1516                  264             0.1%           -0.1283          -4.5%
    WEST LIBERTY                            596,604          2.5008             3,166,046             13.2711             3,672,138                  15.3715                9,557             1.6%           -0.0371          -1.5%
     WEST LYON                              152,969          0.6271             2,352,208              9.6434             2,668,081                  10.9224             -307,741           -66.8%           -1.3672         -68.6%
   WEST MARSHALL                            -75,000         -0.3514             2,225,532             10.4280             2,651,836                  12.3323              -75,000              N.A.          -0.3514            N.A.
   WEST MONONA                              500,000          2.6260             2,601,983             13.6655             2,839,311                  14.8949              -64,530           -11.4%           -0.4552         -14.8%
     WEST SIOUX                             300,000          2.0048             2,253,620             15.0604             2,810,499                  18.5071             -470,000           -61.0%           -3.3716         -62.7%
WESTERN DUBUQUE CO                        1,979,237          2.0030            11,569,498             11.7084            13,404,973                  13.4948              169,235             9.3%            0.1292           6.9%
     WESTWOOD                               541,386          2.0446             2,923,422             11.0405             3,176,303                  11.9955              102,545            23.4%            0.3311          19.3%
      WHITING                                     0          0.0000               733,358              8.8131             1,020,775                  12.2671                    0              N.A.           0.0000            N.A.
   WILLIAMSBURG                             636,534          2.3103             3,623,693             13.1519             4,399,733                  15.6023              -49,086            -7.2%           -0.2766         -10.7%
      WILTON                                308,355          1.5528             2,530,491             12.7428             2,773,987                  13.9540              -82,625           -21.1%           -0.5189         -25.0%
 WINFIELD-MT UNION                           15,242          0.1456             1,107,422             10.5771             1,376,073                  13.1067               15,242              N.A.           0.1456            N.A.
     WINTERSET                            1,640,000          4.2538             5,776,222             14.9823             7,627,944                  19.6127             -471,600           -22.3%           -1.5150         -26.3%
WODEN-CRYSTAL LAKE                          218,000          2.7761               845,930             10.7722             1,038,544                  13.2250             -100,300           -31.5%           -1.8907         -40.5%
     WOODBINE                               492,358          4.0416             1,675,085             13.7503             2,178,806                  17.8291               64,714            15.1%            0.2688           7.1%
 WOODBURY CENTRAL                           251,560          1.8673             1,766,301             13.1110             1,940,976                  14.4060             -168,327           -40.1%           -1.3546         -42.0%
WOODWARD-GRANGER                            920,059          4.3246             3,107,356             14.6057             4,214,886                  19.7506              241,623            35.6%            0.9653          28.7%
        State                       $ 273,487,743         $   2.0923      $ 1,689,009,731           $ 12.9219        $ 2,050,041,693         $       15.5785        $ -24,093,572               -8.1%      $ -0.2808         -11.8%

                                    Maximum               $ 6.7965                                  $ 17.3933                                $       23.2980                             Maximum           $      5.0624
                                    Minimum               $ -0.6173                                 $ 7.9048                                 $        8.3447                             Minimum           $     -3.3716
                                    Range                 $ 7.4138                                  $ 9.4885                                 $       14.9533                             Range             $      8.4340
                                    Median                $ 1.9413                                  $ 12.4151                                $       14.8425                             Median            $     -0.0959
                                    Average               $ 2.0923                                  $ 12.9219                                $       15.5785                             Average           $     -0.2808
   Districts with an Increase                                                                                                                                                    151           43.0%                132       37.6%
   Districts with a Decrease                                                                                                                                                     176           50.1%                200       57.0%
   Districts with No Change                                                                                                                                                       24            6.8%                 19        5.4%

                                Notes:
                                "Other" includes data for reorganized/dissolved school districts.
                                Property tax rates expressed in $1,000 of taxable valuations.
                                School district general fund levy includes the uniform levy, the additional levy, the cash reserve levy, the instructional support levy, and the educational improvement levy.
                                Spreadsheet created on 8/2/2011 and updated on 8/10/2011.


                                Sources:
                                Iowa Department of Management, School Aid files.
                                LSA analysis and calculations.




   LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp                                            15
                                         General Fund Levy (FY 2012 vs. FY 2011)                                Total School District Levy (FY 2012 vs. FY 2011)

                                                                                            % Levy                                                                       % Levy
                                                        % Levy           Levy Rate           Rate                                   % Levy           Levy Rate            Rate
       District                 Levy Change             Change            Change            Change          Levy Change             Change            Change             Change
  WEST BURLINGTON                      34,635              2.2%            -0.4226            -2.5%               29,576                1.3%           -0.6361              -2.9%
   WEST CENTRAL                       107,674             10.0%             0.5694             6.2%               63,233                4.4%            0.1056               0.9%
WEST CENTRAL VALLEY                   -83,248             -1.9%            -1.1997            -9.3%              266,952                4.5%           -0.5618              -3.3%
 WEST DELAWARE CO                     174,510              3.3%            -0.0166            -0.1%              195,480                3.2%           -0.0385              -0.3%
  WEST DES MOINES                  -1,246,259             -2.6%            -0.4749            -4.1%              483,881                0.8%           -0.0931              -0.7%
     WEST FORK                       -655,973            -19.9%            -2.5272           -23.1%             -532,286              -13.4%           -2.2210             -16.8%
   WEST HANCOCK                        99,770              5.0%            -0.0778            -0.9%              150,679                5.6%           -0.0324              -0.3%
   WEST HARRISON                      160,950              7.6%             0.3500             2.7%              161,374                6.2%            0.2111               1.3%
    WEST LIBERTY                      129,490              4.3%             0.1438             1.1%               93,450                2.6%           -0.0748              -0.5%
     WEST LYON                       -203,804             -8.0%            -1.4213           -12.8%             -166,505               -5.9%           -1.3336             -10.9%
   WEST MARSHALL                      240,875             12.1%             0.7540             7.8%              164,578                6.6%            0.3146               2.6%
   WEST MONONA                         82,012              3.3%            -0.0884            -0.6%               90,390                3.3%           -0.0927              -0.6%
     WEST SIOUX                      -146,310             -6.1%            -1.6967           -10.1%              -32,318               -1.1%           -1.0810              -5.5%
WESTERN DUBUQUE CO                    383,075              3.4%             0.1279             1.1%              545,143                4.2%            0.2326               1.8%
     WESTWOOD                         107,383              3.8%             0.0453             0.4%             -132,414               -4.0%           -0.9233              -7.1%
      WHITING                         -56,334             -7.1%            -1.1142           -11.2%              -34,382               -3.3%           -0.9974              -7.5%
   WILLIAMSBURG                       159,942              4.6%             0.0833             0.6%              162,093                3.8%           -0.0041               0.0%
      WILTON                          -67,961             -2.6%            -1.0253            -7.4%              -10,586               -0.4%           -0.7799              -5.3%
 WINFIELD-MT UNION                    -20,690             -1.8%            -0.6210            -5.5%             -174,386              -11.2%           -2.2082             -14.4%
     WINTERSET                       -244,950             -4.1%            -1.4674            -8.9%               48,347                0.6%           -0.8795              -4.3%
WODEN-CRYSTAL LAKE                    -64,990             -7.1%            -2.5832           -19.3%               16,884                1.7%           -1.7540             -11.7%
     WOODBINE                         119,903              7.7%             0.0298             0.2%              130,789                6.4%           -0.0964              -0.5%
 WOODBURY CENTRAL                     -14,382             -0.8%            -0.5527            -4.0%               -2,931               -0.2%           -0.5086              -3.4%
WOODWARD-GRANGER                      185,585              6.4%             0.1383             1.0%              206,990                5.2%           -0.0324              -0.2%
        State                   $ 42,413,339                  2.6%       $ -0.2094              -1.6%       $ 64,143,408                  3.2%      $    -0.1505               -1.0%

                                                       Maximum           $ 3.5792                                                 Maximum           $     2.9422
                                                       Minimum           $ -3.6175                                                Minimum           $    -3.0114
                                                       Range             $ 7.1967                                                 Range             $     5.9536
                                                       Median            $ -0.1013                                                Median            $    -0.0347
                                                       Average           $ -0.2094                                                Average           $    -0.1505
   Districts with an Increase                251            71.5%                 146           41.6%                    287             81.8%                127             36.2%
   Districts with a Decrease                 100            28.5%                 205           58.4%                     64             18.2%                222             63.2%
   Districts with No Change                    0             0.0%                   0            0.0%                      0              0.0%                  2              0.6%

                                Notes:
                                "Other" includes data for reorganized/dissolved school districts.
                                Property tax rates expressed in $1,000 of taxable valuations.
                                School district general fund levy includes the uniform levy, the additional levy, the cash reserve levy, the instructional support levy, and the educational improvement levy.
                                Spreadsheet created on 8/2/2011 and updated on 8/10/2011.


                                Sources:
                                Iowa Department of Management, School Aid files.
                                LSA analysis and calculations.




   LSA: a09a785c-0c54-4a4b-aab4-c95d1c734a57.xlsx summary_fy12_comp                                            16

				
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