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District update: Evidence-based funding gains, mandated categorical shortfalls and Cook County tax delays
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, superintendent-level presentation.)
The superintendent also added an advocacy focus on "mandated categoricals" (MCATs)—services the state requires districts to provide but only partially reimburses. The presentation stated that FY26 MCAT appropriations fell short of claims by over $500,000,000 statewide and that reimbursements are being prorated at about an average of 60%, leaving local districts to cover the remainder. Administration said it continues to work with Advance Illinois and urged ongoing advocacy to protect both EBF and adequate MCAT funding. (Speaker 4, presentation.)
Finance reported a bank balance of $26,300,000, investment balance of $33,500,000, month-to-date revenue of $5,000,000 and noted the district has used fund balance to make payroll. December revenue was listed as $12,900,000 with year-to-date revenue $26,800,000; monthly expenses were reported as $5,700,000 and year-to-date expenses $35,000,000. The finance presenter said some neighboring districts have resorted to tax anticipation warrants or short-term borrowing. (Jenny, finance report.)
Board members asked about recent Cook County delays in tax collections and whether the district should pursue a resolution or legal action. A board member clarified that any proposed class-action-style legal action would likely be against a software vendor blamed for the check generation problem, not Cook County itself. Administration offered to research sample resolutions and bring a template for consideration at a subsequent meeting. (Speaker 2; Speaker 4.)
What happens next: Administration will share more information on potential resolutions and a template for board consideration; legislative items raised in the meeting will be monitored.
