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District update: Evidence-based funding gains, mandated categorical shortfalls and Cook County tax delays

Berwyn South School District 100 Board of Education · January 29, 2026
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Summary

District leaders reported progress under Illinois' Evidence-Based Funding (EBF) law—moving from roughly 46–47% adequacy in 2017 to about 77% today—while flagging large statewide underfunding of mandated categoricals (MCATs). Finance also reported cash balances and discussed Cook County tax distribution delays and potential resolutions.

Superintendent-level remarks explained how Illinois’ Evidence-Based Funding (EBF) law, enacted in 2017, changed district funding and what that has meant for District 100.

Administration reported District 100 started near 46–47% adequacy in 2017, received approximately $3,000,000 in 2018, and has improved to roughly 77% adequacy this year (tier 2). The superintendent described EBF as a mechanism that calculates state support based on essential elements, enrollment, low-income counts, English learners, special education needs and regional salary adjustments. (Speaker 4,…

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