The Wisconsin Dells School District will offer kindergarten for 4-year-olds beginning in the 2009-2010 school year provided no major changes made to the state budget disrupts funding the district can collect through taxes.

The Wisconsin Dells School Board unanimously approved a universal, voluntary program for 4-year-old kindergarten students at a meeting Monday. The board will honor its decision with the condition state legislators don't reduce the annual increase in taxes districts can collect based on a three-year average of enrollment.

This year districts collected an increase of $274 in taxes for each child in its average enrollment. According to District Administrator Chuck Whitsell, the "per pupil increase" is expected to increase each year and is set by law at $285 per student in 2009-2010 and for the following year at $297 per member.

Whitsell said he expects lawmakers will not change current law but it's a possibility. He said it has been proposed in Taxpayer Bill of Rights (TABOR) proposals to reduce the per pupil increase in the past.

Some details for the 4-year-old kindergarten program are not in place, but Whitsell made a presentation to the board of aspects that have been determined. The program will be open to all students in the district who turn 4 years old by Sept. 1. There is no cost to parents. The program is also voluntary, meaning that parents can decide whether their 4-year-old will enroll.

Board member Gisela Hamm said she supported the program because she knows a lot of people who are excited about it and because the program is optional.

She did question whether business would be taken away from current day care providers, but fellow board member Bob McClyman said he believes there is a shortage of such services for young children.

Factors that are undetermined are whether the district will contract with another organization to house the kindergarten program for 4-year-olds. Whitsell said the options for the program are to rent space from another entity, like that of St. Cecilia Catholic Church, or a day care, and have the district supply a licensed early childhood educator or have the daycare partner supply the licensed teacher. Also undetermined is how students will be assigned to the various classes.

Whitsell said his proposal to the board was based on a four-day, Monday through Thursday program. It was also based on having two classes, a morning and afternoon class, each at Neenah Creek and Lake Delton elementary schools. Another two classes would meet at a non-district facility in the community. Whitsell said there is no room to hold the kindergarten classes for 4-year-olds at Spring Hill.

Based on enrollment of about 100 kids, Whitsell estimated the program's expenses would be greater than revenues by $158,000 in 2009-2010. But after the first year the program would support itself. Revenue is projected to exceed expenditures by about $32,000 in 2010-2011 and by $213,400 in 2011-2012.

"You can see in the second year that we'd actually operate in the black. In other words, we're going to generate more than enough revenue to operate the program," Whitsell told the board.

Whitsell said community meetings will be planned to discuss the programs with parents and community members. The board will also have to take further action when it contracts with a community partner to run the program. Whitsell said the district should know by March whether any changes to school funding at the state government have been made.

In other business, the board approved the following:

- Employment of Dawn Crum as assistant cook.

- 34 co-curricular contracts.

- A new phone system for the district.

- 2009 Wisconsin Association of School Board resolutions.

- The 2007-2008 financial audit report.

- The district's 403 (b) Plan.

- Donations of $13,694 from the Lake Delton Elementary School Parent-Teacher Organization and $18,513 from the Spring Hill Elementary School Parent-Teacher Organization for playground equipment at the schools.

- Donations of $36,768.