At a regular board meeting Oct. 22, Berwyn South School District 100 staff reviewed the district's tentative 2025 tax levy and the broader fiscal picture for the coming years.

Jenny (staff member) explained that the tentative levy is the district's request to collect property-tax revenue and that Cook County's assessment timing makes predictions difficult. She told the board the district is projecting an operating levy and a bond levy together that would yield an estimated total extension of about $27.09 million before county adjustments and statutory limits are applied.

Jenny described the practical steps in levy-setting in Cook County, noting the county's calculation of equalized assessed valuation (EAV), loss and cost adjustments, and the truth-in-taxation cap tied to CPI. She said the CPI for the tax year will be 2.9%, which limits levy growth where applicable.

On cash and fund balances, district finance staff reported a bank balance of $57.9 million, including $33 million in investments, and monthly revenue of roughly $1.3 million for October. Staff said revenue year to date is $7.3 million while year-to-date expenses total about $14.5 million. Jenny described a downward trend in the district's fund balance from roughly $67.9 million in May to $57.9 million in September and said the district remains in a stronger cash position than some neighboring districts.

"The woman sitting next to me cannot make her December payroll. We are not in that position, thank goodness," Jenny said, contrasting District 100's position with other districts that she said are struggling.

Jenny also noted the state's new Public Act 103-0394 requirement that triggers a fund balance reduction plan if certain ratios exceed 2.5. She reported District 100's current ratio at 0.98, below the threshold.

Board members were also given an enrollment update showing the district down about 90 students from the same time last year; current class sizes cited included a kindergarten cohort of 283 and an eighth-grade class of 328. Staff warned that reduced federal ESSER funds, lower CPI limits, and falling CPPRT revenue mean the district must plan conservatively for the next five years.

The tentative levy will be finalized later this year; the board must approve a levy in November and submit a final levy to the county tax extension office by the last Tuesday in December.