The canonical case is Endrew F. itself: the same basic goals carried from kindergarten into fourth grade with the numbers adjusted. A goal that only changes its percentage is a goal that expects the same child next year.
The compliance readThis year's goal is last year's goal with the criterion nudged — 70% becomes 80%, third grade becomes fourth — while the skill, conditions, and theory of progress stay identical.
The ambitious readGoals evolve in kind, not just in number: mastered skills retire, new demands appear, and this year's goal would not make sense attached to last year's child.
Where to look: this goal next to the same domain's goal in the prior one or two IEPs.
A shortcut: read the verb. If the goal's verb has sat in a strand's building column (identify, decode, recall) for two or more years while the criterion climbs, the goal has not changed in kind. The Goal Verb Bank shows each strand's building and reaching verbs beside the TEKS verb, so the comparison takes one glance.