Lincoln‑Way 210 Board of Education members heard a presentation Aug. 18 on the district’s tentative fiscal year 2026 budget that emphasizes local property‑tax revenue, modest state funding gains and a $3,000,000 transfer for capital projects connected to planned life‑safety work. The board set a public hearing date by resolution for the final budget.

The budget presentation was given by Dr. Dubeck, district staff member, who told the board that “local property tax receipts represent about 70% of our annual revenue.” He said local revenues are expected to rise about 3.6% for FY2026. The presentation noted a recent decline and then stabilization in Personal Property Replacement Tax receipts — PPRT — which the presenter described as a “not a small budget line.” Dr. Dubeck recounted PPRT totals: about $2,100,000 in FY2023, $1,300,000 the next year, then roughly $860,000, before stabilizing this year.

Why it matters: Lincoln‑Way 210 depends heavily on local taxes, so relatively small changes in state or federal aid shift local planning. The tentative budget allocates operating dollars for staff, routine services and a capital transfer intended to support life‑safety HVAC work and other summer projects.

Most fiscal details are in the operating fund. Dr. Dubeck told the board that salaries and benefits are the district’s largest cost and are tentatively budgeted at $87,400,000 for FY2026, “which represents about a 4.4% increase in the aggregate.” He said salaries and benefits typically account for about 70–75% of operating costs. The district projects operating revenues to increase roughly 3% and operating expenses to rise just under 5.5% compared with the prior year.

The presentation highlighted several specific items: state evidence‑based funding (EBF) is increasing only modestly — about 2.4% on roughly a $13,000,000 allocation — after last year’s nearly $2,000,000 rise while the district remained near the Tier 1/Tier 2 boundary under the state calculation. Federal revenues are expected to decline because federal pandemic relief (ESSER/ARP) has ended and because several federal grants (including IDEA, Title I and Title II) are lower than the prior year; the presenter put the reduction from several federal grants at a little more than $200,000 and said some federal allocations (for career and technical education) were still pending.

On capital and one‑time items, the presenter explained how bond proceeds and a debt certificate affected the accounting. The district received life‑safety bond proceeds and bus debt proceeds in June; only half of the bus purchase was paid in the prior fiscal year, and the district plans to pay the remaining half this year. That $2,800,000 payment will create a one‑time operating deficit on paper that was planned in the forecast. Excluding that payment, the presenter estimated an approximate $2,200,000 operating surplus. The district projects ending the year with just over $42,000,000 in operating funds, roughly 33.6% of fund balance, which the presenter said is in line with the board’s Fund Balance Policy 04/20.

Dr. Dubeck also told the board that the tentative budget includes a $3,138,000 transfer listed as other operating uses; $138,000 of that figure is described as one payment on the debt certificate for buses and $3,000,000 is the capital improvements transfer intended for fall bid packages and next‑summer work, including life‑safety HVAC projects scheduled for summer 2026 and 2027. He said architectural specifications were on schedule and the district team planned a meeting with its architects and DLA this week to finalize next steps.

Board members asked scheduling and procurement questions. Board Member Aaron Janick asked about timing for another bus procurement; Dr. Dubeck said an informational presentation could come to the board in September with formal action in October, mirroring last year’s timeline. Regarding the life‑safety work and possible component lead‑time issues, Dr. Dubeck said the team would have more detail after the upcoming meeting with architects and that much of the mechanical work will likely be scheduled for summer to avoid working while buildings are occupied.

The presenter described planning tradeoffs the administration will use to set final bid packages: after the board adopts the final budget, district leadership (Scott, Chuck and the architects, per the presentation) will prioritize projects and aim to put bid packages out in October so work can proceed in the next construction season. He also noted the budget includes some padding for District 843 cooperative charges because District 843 ended more than 3% over budget last year and its salaries and benefits were reported as rising by “over 11%.”

Discussion versus decision: the board received the tentative FY2026 budget presentation and discussed timing and prioritization; the board did not adopt the final district budget at the Aug. 18 meeting. The board did approve a resolution (No. 28 202506) to establish the fiscal year 2026 budget hearing date and direct posting of required notices.

Next steps: the tentative budget will remain on public display for at least 30 days; the administration will bring any refinements and the final budget for board consideration at the scheduled hearing and subsequent meeting. Dr. Dubeck said he would bring updates on pending federal allocations and bid estimates when available.