Resources available to fund education in each district are generally based on measures of property wealth per-pupil and income per-pupil. SED uses several measures to compare wealth across districts: the value of taxable property per student, the total income per student, the Income Wealth Index (IWI) which is the average income per student compared to the statewide average income per student and the Combined Wealth Ratio (CWR) which is the average of the ratio of income per-pupil and property wealth per-pupil to the state average for each.  Report written by Trudi Renwick, Fiscal Policy Institute.