Lincoln‑Way District 210 administrators presented a tentative fiscal year 2026 budget to the Board of Education on Aug. 18 and asked the board to place the document on public display ahead of a statutory hearing next month.

The tentative budget documents how the district expects to pay for operations, capital equipment and the start of life‑safety spending. It projects local property taxes will continue to supply about 70% of annual revenue, budgets salaries and benefits at $87,400,000 (a projected aggregate increase of about 4.4 percent), and sets a $3,138,000 transfer to capital improvements — roughly $3,000,000 of which the presenter identified as the district’s fall capital transfer for upcoming bids and life‑safety work.

The budget presentation matters because Lincoln‑Way relies heavily on local property tax receipts; small changes in state or federal aid or in local levies can materially affect the district’s ability to fund staff, transportation and special‑education placements.

Dr. Dubeck, the staff presenter, summarized revenues and changes by source and explained how the district expects to use fund balances this year. “Local property tax receipts represent about 70% of our annual revenue,” Dr. Dubeck said, and noted a multi‑year fluctuation in the Personal Property Replacement Tax (PPRT) line: PPRT recorded about $2,100,000 in fiscal 2023, then declined to roughly $1,300,000 and later to about $860,000 before stabilizing more recently. State evidence‑based funding will increase modestly (about 2.4 percent on an approximately $13,000,000 allocation), he said, and federal revenues are expected to decline by slightly more than $200,000 because one‑time ARP/ESSER funds have ended and other federal grant allocations dropped.

On expenditures, Dr. Dubeck told the board most operating costs are salaries and benefits, typically representing 70–75 percent of operating expenses. He credited the business and HR teams for accurate forecasting, saying last year’s payroll spending was within 0.3 percentage points of the September budget. Purchase services and supplies were described as relatively stable; Career and Technical Education (CTE) program growth is driving some equipment and supply increases. The presenter flagged a projected rise in private facility tuition (special‑education placements) of more than $300,000 and a District 843 cooperative cost increase the presenter estimated between 7.5 and 11 percent.

Dr. Dubeck described a timing‑related, one‑time operating deficit on paper driven by the district’s staggered vendor payments for buses. The district received bond proceeds in June but elected to pay half of the bus purchase in the prior fiscal year and the other half in FY2026 to align payment with delivery and inspection. That unpaid half requires a roughly $2,800,000 payment in the current year; after removing that planned bus payment, Dr. Dubeck said the district would show an approximate $2,200,000 operating surplus. He projected the district’s operating fund balance will end the year at just over $42,000,000, roughly 33.6 percent of operating funds, in line with the board’s Fund Balance Policy 04/20.

Board members asked for timing details related to vehicle replacement and life‑safety bids. Aaron Janick (board member) asked when the board would see a proposal for the next bus‑purchase round; Dr. Dubeck said an informational report could appear in September with formal action in October to allow time for bidding and vendor guarantees. Dr. Dubeck said 37 buses are scheduled to come off lease in the current replacement grouping.

On life‑safety HVAC work, Dr. Dubeck said the district’s architects are on schedule and that administration will meet with the architect firm DLA to review specs before going to bid. “I’ll know more after our conversation on Thursday,” Dr. Dubeck said about lead times and whether any purchases should be accelerated. He also noted much of the mechanical work will need to be performed during summer breaks because buildings will be occupied.

Board members discussed whether to include smaller mechanical work as alternates in the large HVAC bid package to save mobilization costs. Dr. Dubeck said administration and the architects will prioritize projects once the board finalizes the transfer amount in the September budget, and he indicated the district aims to publish remaining bid packages before the start of the new year.

No final budget adoption occurred at the Aug. 18 meeting; the board approved placing the tentative budget on public display and will hold a hearing after the required 30‑day public posting. The presenter said he will return in September with any refinements and updates to grant allocations that had not been released at the time of the presentation.