Indiana's unique structure — parks often live inside municipal general funds — gets handled correctly. Our methodology flags "revenue included in parent muni's General Fund" rather than misreading it as missing data.
When IN park revenue is $0, we footnote "revenue included in parent muni's General Fund" — not a missing-data flag.
Parks revenue filtered by fund names; bonds, capital, and grants excluded from operational totals.
Peer groups normalize for Indiana's structural differences — no unfair comparisons.
Indiana library districts and additional school data coming in Q2-Q3 2026.