IASB Journal September October 2021

September/October 2021 Vol. 89 No. 5

Who Gets What for How Much?

Core Principles for Financial Management

Fiscal Challenges of Our Times

Conversations for Leadership

Front Page

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Who gets what for how much? Illinois school boards addressing their goals and belief statements continually ask themselves this question.

School funding shapes how big the district’s pie is, and district financial management informs where each slice goes.

Every state is unique, and no more is this apparent than in school funding, and the intricacies of understanding school finance, and then sharing that understanding with stakeholders, is an issue that faces Illinois public school boards of education.

EdBuild, an organization dedicated to working on ways for states to make their funding formulas more equitable, was successful in garnering headlines and making school funding a national issue. The organization has dissolved, in part because it had successfully drawn attention to the issue at the national level, but also because “We didn’t really understand how very local this work has to be,” according to CEO Rebecca Sibilia.

EdBuild leaves behind a set of online tools (see resources link below) for comparing national to local school funding data, especially when considering the long term and optimistically moving past the coronavirus pandemic

2 • Illinois School Board Journal

stage of funding issues. The tools include “Dividing Lines,” to illustrate the gulfs in wealth and privilege that exist at all levels, even between neighboring communities. This interactive map of district-level visualizations of financial and demographic data includes most U.S. school districts in years 2013–2018 with poverty rates, per-pupil finances (adjusted for cost of living), income, property value, and racial composition.

The coronavirus pandemic presents fiscal and operational challenges in all school districts.

In this issue of the Journal, read excerpts, starting on page 18, from the 2021 edition of Essentials of Illinois School Finance by James B. Fritts. The excerpts outline the important role played by boards of education in the financial oversight of the distribution of relief funds. The full book — designed to assist school officials and those with budgeting responsibilities in understanding the complex issues involved in school finance, also discusses potential short- and longterm effects of the COVID-19 pandemic on revenue sources and managing costs.

As complicated as school funding is to make known to the community, school financial

management is equally so. What do we do with our piece of the pie?

“Every school has infinite needs and finite resources,” says PJ Caposey, educator, speaker, author, and Superintendent of Schools for Meridian CUSD 223.

“Financial management is incredibly complex. It is a process. It is a conversation. It is uncertain. It is never-ending. It is unpredictable.”

Caposey shares three core principles for financial management with Journal readers in “Money Talk: Three Core Principles to Drive the District Forward,” starting on page 11.

As school board members and the governance team consider financial management issues, remember that the community needs to be engaged to gain an understanding of the process of applying finite resources to infinite needs. Don’t leave your constituents agreeing with Hall of Fame baseball player and legendary quipster Yogi Berra, who said, “Cut my pie into four pieces. I don’t think I could eat eight.”  Theresa Kelly Gegen is Editor of the Illinois School Board Journal and can be reached at tgegen@iasb.com.

Resources associated with this column can be accessed via bit.ly/SO21JRes.

Table of Contents COVER STORIES Money Talk: Three Core Principles to Drive 11 the District Forward

By PJ Caposey

In financial management, leaders ensure that we maneuver in a way that supports our kids, honors our employees, and values our community.

Following three core principles — priority-based budgeting, being slow to add expenditures yet quick to cut them, and clear and transparent communication — drives the district forward.

18 Confronting Fiscal Challenges of COVID-19

By James B. Fritts

The coronavirus pandemic presented new fiscal and operational challenges that will impact districts this year and beyond. Excerpts from the 2021 edition of Essentials of Illinois School Finance outline the effects of the COVID-19 pandemic on revenue sources and managing costs, including the important role played by boards of education.

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Cover art: Say-Cheese/iStock/Getty Images Plus

REGULAR FEATURES 2 Front Page 4 Leadership Letter

Leading Conversations in a Divided Community

5 From the Field

Understanding Critical Race Theory

9 Policy Page

The Policy Connection to School Finance

K-12 Funding Policy Responses to COVID-19

By Eric Syverson

Policymakers continue to grapple with questions pertaining to the amount of education spending and whether states equitably and adequately allocate funding among schools and students.

The Education Commission of States offers a snapshot of what states are considering.

July/August 2019 Vol. 87 No. 3

Kara Kienzler, Associate Executive Director Theresa Kelly Gegen, Editor Britni Beck, Advertising Manager Jennifer Nelson, Copy Editor Katie Grant, Design and Production

24 Practical PR

Tips for Communicating Your District’s Financial Information

30 Milestones 31 Insights

ILLINOIS SCHOOL BOA R D JOURNAL (ISSN-0019-221X) is published every other month by the Illinois Association of Sc hool B oa rd s, 2921 Ba ker Dr ive, Springfield, Illinois 62703-5929 (217) 5289688. The IASB regional office is located at One Imperial Place, 1 East 22nd Street, Lombard, Illinois 60148-6120 (630) 629-3776.

The JOURNAL is supported by the dues of school boards holding active membership in the Illinois Association of School Boards. Copies are mailed to all school board members and the superintendent in each IASB member school district.

Non-member subscription rate: Domestic $18 per year. Foreign (including Canada and Mexico) $21 per year.

Publication Policy IASB believes that the domestic process functions best through frank and open discussion.

Material published in the JOURNAL, therefore, often presents divergent and controversial points of view which do not necessarily represent the views or policies of IASB. Copyright © 2021 by the Illinois Association of School Boards (IASB), the JOURNAL is published six times a year and is distributed to its members and subscribers. Copyright in this publication, including all articles and editorial information contained in it is exclusively owned

by IASB, and IASB reserves all rights to such information. IASB is a tax-exempt corporation organized in accordance with section 501(c)(3) of the Internal Revenue Code.

September/October 2021 • 3

Leadership Letter

Leading Conversations in a Divided Community

By Thomas E. Bertrand

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Over the past 18 months, school boards have faced increased scrutiny over decisions about school reopening, COVID-19 mitigation requirements, and curriculum decisions. These decisions often bring out the best — and worst — in the behavior of community members who attend board meetings and can make for challenging public comment periods. By following a few guiding principles, boards can more effectively navigate these contentious situations.

Have strong procedures in place for public meetings. It is important to remind attendees that a meeting of the board of education is a meeting held in public — not a public meeting.

While attendees do have a right to address the board during a public comment period, they do not have the right to disrupt the meeting and impede the board’s ability to conduct its business. Review procedures with legal counsel

4 • Illinois School Board Journal

in order to confidently confront issues that arise.

Avoid a debate over controversial topics with meeting attendees. Impassioned community members sometimes try to engage the board in debate involving a contentious topic. It is generally not productive to debate attendees about a topic during the public comment portion of school board meetings. A popular metaphor comes to mind: “Never wrestle with a pig. You both get dirty, and the pig likes it.”

Instead, at the appropriate time provide information and correct misinformation.

Listen respectfully. Remember, nobody likes to be labeled and minimized, including your critics. Listening without responding is sometimes difficult to do — especially when an individual appears to be misinformed.

Focus on the work of your district. Attendees may attempt to bring national issues such as

Critical Race Theory (CRT) before the board. It is important that the board focus on the work that is happening within the district as opposed to what is not happening. For example, share your district’s equity goals and priority actions, and be clear about your “why.” Stay laser focused on your students, their needs, and what is happening locally.

Your board’s work matters.

As others try to distract you, remember why you chose board service, and be an example to others. Whenever possible, shift the focus back to your kids.

Now more than ever our school districts require stable, dedicated leadership. Know that your Association is here for you, and thank you for answering the call to board service.  Thomas E. Bertrand, Ph.D,. is Executive Director of the Illinois Association of School Boards.

From the Field

Understanding Critical Race Theory

By Dee Molinare

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Critical Race Theory or CRT. Another acronym to put into our ever-expanding alphabet soup of educational acronyms. Many may not have heard of CRT until recently think that CRT is new.

However, CRT has been around for four decades.

So why all the talk now about CRT? Much of the conversation is based upon misconceptions. Read on to gain an understanding of critical race theory.

We will begin with a brief history of the origins of critical race theory.

The purpose of this historical account of CRT is to inform you of the “why.”

Knowing the “why” leads to meaning and understanding for a learner.

Distinguished law professor Derrick Bell was instrumental in development of the theory. Bell became the first tenured black professor of Harvard Law School in 1971. In protest of the school’s hiring practices, specifically the lack of women of color on faculty, he gave up his

professorship in 1992. Students’ passions roused over his departure and garnered national news coverage.

Bell’s course, Constitutional Law and Minority Issues, was dropped from the curriculum. Students urged the course to be continued and be taught by a qualified Black professor. The Law School dean created a mini-course taught by part-time white hires. Students boycotted the class and participated in sit-ins to protest. Amidst the conflict, students designed a course to access the education they needed and called it the Alternative Course. They invited guest lecturers who were experts in the legal aspects of civil rights. The text for the course was a book from 1973, “Race, Racism, and American Law,” written by Bell. The course laid the foundation for understanding not only racism within the law but also “how law was a constitutive element of race itself: in other words, how law constructed race,” as the editors of Critical Race Theory: The

Key Writings That Formed the Movement, from 1995, wrote.

So what is CRT? In the essay, “Who’s Afraid of Critical Race Theory?” originally delivered as a David C. Baum Memorial Lecture on Civil Liberties and Civil Rights at the University of Illinois College of Law in 1995, Bell states: “As to the what is, critical race theory is a body of legal scholarship… a majority of whose members are both existentially people of color and ideologically committed to the struggle against racism, particularly as institutionalized in and by law. Those critical race theorists who are white are usually cognizant of and committed to the overthrow of their own racial privilege.”

In simpler terms, CRT is a framework used at the university level as a way to help law students think critically about laws that impact historical and present-day racism. The September/October 2021 • 5

framework has been used in other courses at the university level, such as literature, history, and education. In the context of education, it assists in a better understanding of the inequities in education.

CRT has recently been politicized and is now trending as a catch-all term for anything about racial and social justice in education. Critical Race Theory is not anti-bias or anti-racism education.

Nor is CRT diversity and inclusion training.

The term “critical race theory” is not mentioned in Illinois Learning Standards, which establish expectations for what all students should know and be able to achieve in each subject area at each grade level.

CRT and Illinois’ new Culturally Responsive Teaching and Learning Standards are not the same and should not be used interchangeably. Culturally Responsive Teaching is a research-based approach to teaching. Culturally Responsive Teaching and Learning Standards (CRTLS) were adopted in February 2021. CRTLS applies to educator preparation programs, not curriculum. ISBE explains that “in order for teachers to effectively integrate culturally relevant teaching into their existing practices, professional development must enable teachers to recognize how they racially, culturally, and economically view themselves and others.” Staff are required to receive training in cultural competency, which includes understanding and reducing implicit racial bias.

CRT and educational equity are not the same and should not be used interchangeably. The Illinois Association of School Boards 6 • Illinois School Board Journal

Illinois Association of School Boards Administration and Staff As of August 16, 2021

OFFICE OF THE EXECUTIVE DIRECTOR Thomas E. Bertrand, Executive Director Tulsi Srinivasan, Director, Human Resources Meetings Management Carla S. Bolt, Director Executive Searches Thomas Leahy, Director Timothy Buss, Consultant Jim Helton, Consultant Dave Love, Consultant Alan Molby, Consultant Patricia Sullivan-Viniard, Consultant OFFICE OF GENERAL COUNSEL / POLICY SERVICES Kimberly Small, General Counsel/Associate Executive Director Office of General Counsel Maryam Brotine, Assistant General Counsel Debra Jacobson, Assistant General Counsel Policy Services Angie Powell, Director Ken Carter, Director Nicholas Baumann, Consultant Boyd Fergurson, Consultant GOVERNMENTAL RELATIONS Shelly Bateman, Associate Executive Director Zach Messersmith, Director Deanna L. Sullivan, Director ADMINISTRATIVE SERVICES Jennifer Feld, Associate Executive Director/ Chief Financial Officer

BOARD DEVELOPMENT Dean Langdon, Associate Executive Director Sandra Kwasa, Director Rhonda Cass Mackiney, Assistant Director Nesa Brauer, Trainer FIELD AND EQUITY SERVICES Nakia Hall, Associate Executive Director Reatha Owen, Senior Director Patrick Allen, Director Lori Grant, Director Perry Hill IV, Director Laura Martinez, Director Dee Molinare, Director COMMUNICATIONS / PRODUCTION SERVICES Kara Kienzler, Associate Executive Director Theresa Kelly Gegen, Director/Editorial Services Katie Grant, Director/Production Services Heath Hendren, Director/Editorial Services Jennifer Nelson, Director/Information Services Isaac Warren, Assistant Director/Digital Communications CONTACT IASB Springfield Office 2921 Baker Drive Springfield, Illinois 62703-5929 (217) 528-9688 IASB Lombard Office One Imperial Place 1 East 22nd Street, Suite 20 Lombard, Illinois 60148-6120 (630) 629-3776

Staff email: First initial and last name preceding @iasb.com

defines “Educational Equity” as every student having access to the educational resources and rigor they need at the right moment in their education, and that students’ needs are not going unmet due to race, ethnicity, dominant language, disability, gender, sexual orientation, religion, family background, and/or family income.

Boards undergo equity work focused on the board’s role in creating equitable school policies that lead to greater student success.

Critical race theory acknowledges that race and racism are woven into our systems’ fabric and focuses on systemic/structural racism. It does not place blame on anyone or recognize racism is an individual act.

School board members are responsible for the “equitable and quality education of every student in the school district.” They must act accordingly as a board team to foster excellence for every student.

Some questions for boards to consider when embarking on the journey towards educational equity include the following: What work does your board do around diversity, equity, and inclusion? Many boards of education are engaging in the work of building an equitable school district with policies to ensure that every student receives what they need to achieve at their highest potential.

What policies has your district adopted that address educational

philosophy, as well as curriculum content? Local boards of education are responsible for approving the allocation of resources that lead to support for student success, including curriculum adoption and other resources. Additionally, boards create policies that directly and indirectly affect all students. Boards of education can review their policies regularly to identify ways in which the district can establish equity for all.

How is this topic being discussed in your community? Do you anticipate challenges from the community? A board in touch with community-wide concerns and values will serve the board public good rather than being overly influenced by special interests. It is the responsibility of the board to engage the community, be transparent, and build trust with stakeholders. Staying informed about critical issues and sharing pertinent information with the community helps to establish sound relationships.

Boards should develop clear and consistent public participation rules (most are contained within sample PRESS Policy 2:230, Public Participation and School Board Meetings and Petitions to the Board) and communicate them to the public. Board members demonstrate they value the community’s voice while following and enforcing these rules consistently.

By being an informed board member, and a board that follows consistent processes, your community will value your knowledge and thinking. This leads to better understanding and greater trust for everyone.  Dee Molinare, Ed.D., is Field Services Director for IASB’s DuPage, Starved Rock, and North Cook divisions.

September/October 2021 • 7

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Policy Page

The Policy Connection to School Finance

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By Ken Carter

When we think of school finances, fiscal responsibility, and business operations, it is important we look to policies for clarity and direction. The following overview of policy connections is based on IASB’s PRESS (Policy Reference Education Subscription Service) and the Policy Reference Manual (PRM) that serves as an encyclopedia of more than 1,200 pages of sample materials.

The school board governs using written policies to ensure legal compliance, establish board processes, articulate district ends, delegate authority, and define operating limits (Sample Policy 2:240, Board Policy Development).

The board employs the superintendent and the board is required, per 105 ILCS 5/10-16.7, to direct, through policy, the superintendent, in charge of the district’s administration (Sample Policy 3:40, Superintendent).

Having established that the school board governs with written policies and employees the superintendent to be responsible for the district’s administration, we can now look at policies that relate to school finances, fiscal responsibility, and business operations. The focus within the PRM would be Section 4: Operational Services, which contains a number of sample policies under a sub-category titled Fiscal and Business: 4:10, Fiscal and Business Management 4:20, Fund Balances 4:30, Revenue and Investments 4:40, Incurring Debt 4:45, Insufficient Fund Checks and Debt Recovery 4:50, Payment Procedures 4:55, Use of Credit and Procurement Cards 4:60, Purchases and Contracts 4:70, Resource Conservation 4:80, Accounting and Audits A review of the policy titles shows that these policies connect to a school district’s fiscal and business operations. When boards look at school finance from a broad

perspective and its connection to policy, two things should take place: 1) Review of the current adopted board policy to ensure processes are being followed and that it aligns with district practices, and 2) Review of the sample PRM policy which contains footnotes that explain or expand on the language contained within the policy. Footnotes will identify requirements and language controlled by state and federal law. Footnotes may also provide options to the policy language a board may want to consider. A policy’s first footnote always describes whether the topic is required to be included in a policy.

Completing items 1 and 2 is considered best practice and shows good governance for all policy work. Here are some examples of options presented by footnotes.

An example of optional language can be found in sample PRM policy 4:10, Fiscal and Business Management. Under the subhead Budget Planning there is default language that reads “The Superintendent shall present to the Board, no later than the first regular meeting in August, a tentative budget with appropriate explanation.”

Footnote 6 states, The purpose of this directive is to ensure that the budget can be adopted by September 30.

The footnote also explains that a board may amend this directive to give the superintendent additional flexibility by requiring the superintendent to present a tentative budget “during a regular Board meeting in August.”

Some may view the option presented as not being much different than the default language. However, the adopted policy should reflect district practices. So when deciding on policy language, it is important that the board and superintendent have a discussion to ensure the directive is appropriate for the district and can be met.

An example of an optional policy is PRM sample policy 4:20, Fund Balances. Footnote 1 states, “This optional September/October 2021 • 9

policy is at the local Board’s discretion. Its intent is to help the Board monitor the district’s financial health and allows a Board to clarify its expectations for maintaining fund balances.” A board must modify the policy to reflect realistic targets after considering important financial and operational issues, such as current financial practices, long-term projects, standards of fiscal health, and the current budget.

There is no statutory requirement that the board have such a policy, but it is easy to see the importance of having it in place. The PRM version of the policy does contain sample language which boards may elect to replace with district-unique language. Each district will have its financial goals and targets. District-unique language may be very detailed and arrived at by the board, district administration, finance committee, and others involved in district finances.

An example of a required policy is PRM sample policy 4:30, Revenue and Investments. Footnote 1 states, “Each district must have an investment policy; its detail and complexity must be appropriate to the nature of the funds, the funds’ purpose, and the amount of the public funds within the investment portfolio.” The additional footnotes explain the requirements and optional language for the policy.

Here is an example of a policy that is only required if a certain condition is met, PRM sample policy 4:55, Use of Credit and Procurement Cards. Footnote 1 states, “If district employees or Board members are issued credit and/or procurement cards, an ISBE rule requires this subject matter to be covered in policy and specifies its content. 23 Ill.Admin.Code §100.70(d).”

In this example, if the district does not issue credit/ debit cards to anyone, the policy is not required. However, if the policy is required, the footnotes explain where customization can be completed, for instance setting limits on the amount a cardholder can charge in a single purchase or within a given month.

To recap, when thinking of school finance, the board working with the superintendent should review policies connected to a school district’s fiscal and business operations. The review should ensure processes are being followed, that required language is included in policy, and that optional language has been considered.  Ken Carter is Director of Policy Services with the Illinois Association of School Boards.

10 • Illinois School Board Journal

IASB Board of Directors As of August 16, 2021

PRESIDENT Thomas Neeley VICE PRESIDENT Simon Kampwerth Jr. IMMEDIATE PAST PRESIDENT Joanne Osmond TREASURER Linda Eades ABE LINCOLN Christopher Gordon

NORTHWEST Chris Buikema

BLACKHAWK David Rockwell

SHAWNEE Sheila Nelson

CENTRAL ILLINOIS VALLEY Tim Custis

SOUTH COOK Joyce Dickerson

CORN BELT Mark Harms DUPAGE Thomas Ruggio EGYPTIAN Vacant ILLINI Michelle Skinlo KASKASKIA Linda Eades KISHWAUKEE Robert Geddeis LAKE Marc Tepper NORTH COOK Alva Kreutzer

SOUTHWESTERN Mark Christ STARVED ROCK Jim McCabe THREE RIVERS Liz Campbell TWO RIVERS Tracie Sayre WABASH VALLEY Mandy Rieman WEST COOK Carla Joiner-Herrod WESTERN Sue McCance SERVICE ASSOCIATES Mark Jolicoeur

The vision of the Illinois Association of School Boards is excellence in local school board governance supporting quality public education.

The mission of the Illinois Association of School Boards is to Light the Way for its members by developing their competence and confidence through a robust toolkit designed to build excellence in local school board governance, including • Premier training experiences; • Networking opportunities for mutual support; • Valuable benefits, pooled services, information, and expertise; • Advocacy on behalf of public education; and • A platform for a strong collective voice on common interests and concerns.

Cover Story

Money Talk

Three Core Principles to Drive the District Forward

By PJ Caposey

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“Having money isn’t everything, NOT having it is.” —Kanye West I am not positive, but I am pretty sure that I will be the first person to ever quote Kanye West when writing for the Illinois School Board Journal. But, in my experience, there is no comment or quotation that is truer when it comes to executive- and governance-level leadership of school districts.

As the quote indicates, having money will not necessarily make you a successful school district or

a successful school board. On the flipside, however, not having the money necessary to do the work, or having had the money and mismanaged it, is almost always the key to being unsuccessful.

Let me explain.

Every school district in Illinois wishes it had more money. This goes for districts spending less than $10,000 per year operationally per student and those spending 2.5 times that. The disparities in school funding and resources are

abundant, but every leader I know wants more resources so they can do more for their kids. While whatever amount you have is “never enough,” the harsh reality is that no matter how affluent a district may seem, every leader and school board member will undoubtedly be faced with difficult financial decisions that carry an enormous amount of impact and gravity.

In our personal lives, this is referred to as lifestyle inflation.

No matter how much money your September/October 2021 • 11

family makes, your lifestyle typically rises to the point where difficult financial decisions are omnipresent.

The same happens in schools.

Don’t believe me yet? Let me share the view from a superintendent’s standpoint. Each and every superintendent I know wants to improve scores, to “move the needle’ on student achievement.

But, if history around the state tells us anything, it is that student achievement can stay stagnant and a superintendent may well keep their job, but if money is mismanaged then it is time to dust off the resume. Money matters!

That leaves everyone with the challenge of deciding how to spend taxpayer dollars within the

district. Every school has infinite needs and finite resources. Financial management is incredibly complex. It is a process. It is a conversation. It is uncertain. It is never-ending. It is unpredictable.

our community. And while it may be impossible to draft the perfect budget, following three core principles — priority-based budgeting, being slow to add expenditures yet quick to cut them, and clear and

“Financial management is incredibly complex. It is a process. It is a conversation. It is uncertain. It is never-ending. It is unpredictable.”

But that is where we come in as leaders to help pave the way and ensure that we maneuver in a way that supports our kids, honors our employees, and values

transparent communication — will help any superintendent and board team create a budget that is thoughtful, is fair, and drives your district forward.

Priority-Based Budgeting

Have you ever looked at your 500 line-item and $24 million budget and simply thought, “why?” If so, that is the essence of priority-based budgeting. In order to operate effectively in a priority-based budgeting system, you must first know your priorities. Sounds simple, but as you are reading this, can you clearly and concisely articulate to yourself what your district prioritizes when it comes to expenditures?

When I ask this question about priorities in a real-world scenario, most people reference their mission statement. The good news is that the thought process is solid to start with the mission. The bad news is that the mission statement is so vague that nearly any investment or expenditure of money could in theory help drive the district toward achieving the mission.

Said differently, in the over 850 12 • Illinois School Board Journal

districts in Illinois, and everyone’s mission sounds pretty similar, in the manner of “working to prepare students for their tomorrow.” As we know, that is a big task and it does not serve to funnel decision-making acutely.

Priorities are more easily understood and defined by looking at the vision, values, and stated goals of the district. If you read this and panic because you do not think your district has these or discusses them much, that is okay. At least you now know where to start.

While my district is certainly not perfect, I will use our work as an example to help illustrate this point. In Meridian CUSD 223 in Stillman Valley, key performance goals are centered on third-grade reading scores and fifth-grade math scores. Other key goals involve streamlining processes and improving culture. These goals permeate everything we do. They are the backbone of my superintendent evaluation, the evaluation of all leadership team members, and are the key components of our district and school improvement plans. To get even more granular, we attempt to move toward these goals while adhering to our core values of “Integrity, Continuous Improvement, and Excellence” in order to achieve our vision of having a district with small-town values, but world-class results.

The vision, values, and goals help create a very clear funnel when considering future expenditures.

This simple scenario shows how this works for us: In the past few years we were in a decent budgetary position and going to consider adding some full-time certified employees

(teachers). We recognized that we would like to expand elective offerings at the junior high school level.

At the same time, research told us that limiting class sizes at the lower elementary level and adding instructional coaching would bring us closer to the goals and priorities of the district. As such, the increased expenditure was made to do just that, and we did not add electives at the junior high level. While the junior high elective expenditure would have benefited our district, it would not move us closer to our vision and goals. When push came to shove, it was clear that we should move in a different direction.

So, let’s take it from my district to a more general example to drive the point home. Imagine three districts of similar size, performance, and financial situation are able to expend nearly $60,000 additional dollars in a given year. Given this scenario, one district adds a social worker, another adds an instructional coach, and the third invests all $60,000 into a diversity, equity, and inclusion professional development plan.

The question is which district made the appropriate expenditure?

The answer is simple. We do not have enough information to know.

They could have all been the perfect expenditure or they could have all been misguided. The answer lies in the stated priorities, values, and goals of the district in question.

The bottom line is that there is so much work to be done in schools. The work that needs to be done is almost always good work.

One thing that sets highly effective leadership and governance teams apart is the understanding that the right work in one district will not

necessarily be the right work in a different district.

To conclude, unless you understand your priorities, vision, and values it will be very difficult to understand if you are making the correct expenditures.

Slow to Add, Quick to Cut

As the old Russian proverb goes, “measure seven times, cut once.” One of the areas I see that derails the budgeting process for many districts is that they are quick to add expenditures (people or programs) and slow to reduce expenditures. The process should be inverted and complementary.

When an expenditure (particularly a revolving expenditure or one that occurs year over year) is added to the budget, it should be scrutinized. Great leadership and governance teams do this while maintaining the integrity of the roles. If a superintendent brings forward an extremely well-vetted and researched recommendation and has been updating the board of education on it for four months, the board does not need to turn around and duplicate that work.

In that case, it is time to trust your one employee and chief executive.

However, when a contract for a new partner or vendor is brought forth with little explanation of how this solves a problem or brings the district closer to its stated priorities, the process should be slowed and vetted.

One of the processes we have added to streamline is partner acquisition. When a new partner is added we make a clear delineation of how we are going to hold ourselves accountable in determining September/October 2021 • 13

whether the partner is viable. This may look as simple as this, we will commit to working with this partner for three years, and at that time we will both look at performance indicators A, B, and C, and survey staff for their impression on the viability of the resource. If it is not providing additional value for the cost, we will move on from that partner at that time.

What happens in many districts is that once a partner is “in” it tends to stay in whether or not the service is being used or showing results. Once something is accounted for in the budget, it tends to roll over from year to year without much scrutiny. In many of these instances, it’s not because they don’t want to cut it, it’s likely because they have no idea what

14 • Illinois School Board Journal

value it should bring or how to measure that. Therefore, any anecdotal evidence of success can sway its retention.

For example, as education continues to evolve, and districts follow suit, the number of digital and software-based partners will continue to grow and eat away at valuable resources. The process to determine the effectiveness of these products is a core element of effective budgeting.

To be clear, some products are amazing, but if they are not being used with fidelity they will show limited results. By encouraging districts to scrutinize partners, we run into a situation like that above. The product itself may be great, it just may not be great for your district.

The bottom line for me is this, there needs to be increased

processing time on the front end of major additions and purchases and formalized evaluative processes on the back end that can serve to reduce the time districts stay partnered with vendors that are showing a low return on investment.

Communication

As noted, in many districts the community at large is more concerned about how tax dollars are being spent than how the students in the district are achieving. Thus, communication is absolutely essential. While I certainly do not know all the answers on how to do this (I still get my share of angry emails), in Meridian CUSD 223 we have deployed three techniques that have helped our small, relatively poor district in an incredibly anti-tax portion

of the state pass two referendums in the past seven years.

Strategy 1: Video. Video. Video. The voiceover PowerPoint or Google Slides presentation has been invaluable for us as a district and in particular, for me as a leader. I am a strong believer that if you cannot say something absurdly simply, then you probably do not know it well enough.

Each year, distilling the budget, the levy, and audit findings into five-toeight minute videos for public consumption challenges me in this area.

I am a huge fan of video for a few reasons. The data indicate our consumption rate on these videos is approximately 10% higher than when we address something in writing alone. Next, tone can be implied.

Furthermore, an explanation of a simple (or complex) graph is much easier through the spoken word.

Additionally, a static video that can be accessed many times is as transparent a communication as possible, and it is easily posted on a website, included in an email, and blasted out on social media.

Strategy 2: Simple language.

Math is scary for many people.

Most school leaders have gone to school for multiple semesters to learn school finance. If the communication is in a modality or language that administrators and executives “get,” most of our people will struggle to understand it.

I always use what I call the “Big Phil” test. Big Phil was the nickname my friends gave my dad. My dad is wise, street smart, and knows little to nothing about how the education system works. Whenever I create a video, I pretend I am talking to my dad. If I can put it in words that he would understand

and avoid the inclination to use financial jargon to make myself feel smart, then I know I am creating something truly accessible to the majority of my community.

This manifests in almost every conversation. I could talk about the specifics of our tax rate or I could say something like “the impact of this on someone who owns a $250,000 home is this, assuming your property value did not increase this year.” Talking about the tax rate makes sense for me, but talking about the direct impact on the homeowner is what will build trust and make people want to continue to consume the information we are putting out.

Strategy 3. It is not communication if nobody is listening.

In the last decade the amount of communication from districts to communities has increased exponentially. In large part this is due to the availability and increased leveraging of social media and better tools with which to communicate. However, no amount of communication matters if it is not being consumed.

We need to track our data and consumption rates. For instance, for eight years I created a budget at-a-glance document that would take me probably 20 hours to complete before considering the logistics of whether or not people were consuming the content. When we started tracking link clicks to see how many people were consuming the content it became clear that I was creating something that looked nice on the website and was great documentation of what was taking place, but was not actually communicating.

In that situation, the board of education and I discussed why I was creating the document. We decided that the return-on-investment was simply not worth it and we stopped creating the document this past year. Mind you, we quit making this document in the middle of a referendum campaign. The net result, not a single person asked about it, or for it, and the referendum still passed.

The lesson is that communicating about finance is not about producing content. Communication about finance is about creating content that is accessible to your public and is consumed. If not, the effort is all for naught.

I hope this provides some guidance and insight on how we can ‘tweak’ the budgetary process in order to better serve and lead.

Being the fiscal steward of our district’s dollars is the most essential part of a superintendent’s job duties and I would argue the same for our elected school officials.

While I do not think it is our most important job, the things that we desperately want to do in order to better serve our students and constituents rely upon our efforts as finance leaders.  PJ Caposey, Ed.D., is an awardwinning educator, keynote speaker, consultant, and author of eight books. He currently serves as the Superintendent of Schools for the nationally recognized Meridian CUSD 223 school district in Northwest Illinois. You can find him on most social media platforms as @MCUSDSupe. Resources associated with this commentary, including a link to Caposey’s books, can be accessed at bit.ly/SO21Jres.

September/October 2021 • 15

16 • Illinois School Board Journal

September/October 2021 • 17

Cover Story

Confronting Fiscal Challenges of COVID-19

By James B. Fritts

T

The coronavirus (COVID-19) pandemic presented new fiscal and operational challenges that stretch beyond the 2019-2020 and 2020-2021 academic years.

Excerpts below from the 2021 edition of Essentials of School Finance by James B. Fritts, discuss potential short- and long-term effects of the COVID-19 pandemic on revenue sources and managing costs, including the important role played by boards of education in the financial oversight of the distribution of relief funds.

18 • Illinois School Board Journal

Pandemic Upsets the State Budget Picture

Confronted with a projected revenue shortfall of $2.7 billion in FY 2020, and from $4.5-5.7 billion for FY 2021, the General Assembly and Governor JB Pritzker approved a General Fund budget calling for no change in public education funding, which would have interrupted progress towards full funding of EBF. As the session drew to a close, however, and based on a “better than projected revenue picture,” an additional $350 million was placed into the budget.

The 2017 EBF statute called for

an annual increase of at least $350 million in the EBF appropriation, of which $50 million is earmarked for a Property Tax Relief Fund.

Education funding competes with other pressing needs for the limited available discretionary funds in the state’s overall budget. Options to reduce other state expenditures to provide additional school funding are limited, the more so as a result of the pandemic. Most General Fund expenditures are non-discretionary, including those committed to servicing debt, required transfers to other state funds, and pension

contributions. They do not require a budgetary appropriation. Other expenditures are required by court orders, contracts, and administrative decisions, including those for health care and human services, Medicaid, and salaries and group insurance for state employees.

With the economy in distress, non-discretionary expenditures, those for the operations of state government, public safety, and essential human services are expected to consume more than the projected revenue. Individual and corporate income taxes contribute 57% of General Fund revenue in the FY 2021 budget, and sales taxes contribute 20%. These revenues are vulnerable in a severe recession unless income and sales tax rates were to increase, or coverages broadened to include previously exempt items. Other options include increases in corporate taxes, in lottery, gaming, liquor, or various “excise taxes.” One bright spot in FY 2020 revenues was higher-than-expected receipts from state taxes on recreational marijuana during the first six months of its legalization in January 2020.

Among the most productive revenue-increasing options would be broadening the sales tax to include services, common in most sales tax states. Increasing the personal income tax through taxation of retirement income and elimination of deductions and credits have also been proposed. However, an Amendment to the Illinois Constitution to establish graduated income tax rates on higher-income taxpayers did not receive voter approval in the November 2020 election. Some school supporters fear that a property tax freeze or other restrictions may accompany

higher income tax rates, and that shifting some of the state’s obligation for teacher funding to local districts may also occur to alleviate pressure on the state education budget.

Federal sources contribute $3.63 billion or 20% of State General Fund revenues, not including COVID-19 emergency funding.

Such funding recalls grants to states under the American Recovery and Investment Act of 2008, without which state aid to Illinois schools could have suffered severe cuts. Other sources, including the lottery and gaming taxes and transfers account for the remaining revenues.

Board members and school leaders will need to become and remain familiar with the state budget process, the mechanisms of distributing grants to school districts, and especially proposals to restrict access to the local property tax and/or to shift teacher pension obligations to school districts in trade for state tax increases. A goal of Essentials of Illinois School Finance is to educate them on these topics to the end of making them more effective advocates for their schools.

The Importance of Budgeting Revenues

School districts engage in budgeting activities throughout the school year. A sound revenue premise is essential for making decisions on the programs, personnel, and purchases that will be reflected in the following year’s expenditure budget.

Information pertinent to estimating the following year’s revenues from property taxes, state and federal aid, and other major sources should be gathered regularly, and a first draft of a revenue budget for the following

year prepared in the fall. These estimates can be revised over the coming months, as additional information becomes known. The final budget is adopted in September and can reflect accurately the revenues that will accrue to the school during the year.

Long-term revenue projections are an essential element of planning for the future of the school program. Such projections are commonly constructed by “trending forward” the changes that have taken place for the most recent three to five years. A major disruption in one or more revenue sources, especially one of uncertain duration such as occurred in 2020 due to the COVID-19 pandemic, may also require alternative “bestcase and worst-case“ projections under differing assumptions about property taxes and state and local funding. Adjustments are made to reflect new factors, such as changes in property valuations and state funding. Like the annual revenue budget, projections should be frequently updated and shared with the board of education, so that long-term planning can take place based on the latest information on available resources.

To understand your district’s dependence on local revenues, especially property taxes, as compared with state and federal revenue sources, read the revenue pages of your district’s budget. Locate the lines showing the local, state, federal, and total revenue for each fund and for all funds. For each fund, calculate the percentage of fund revenues from local, state, and federal sources. Make the same calculation for the total revenue budget.

How does the revenue breakdown September/October 2021 • 19

compare to current Illinois averages? This information is useful in telling the community about how its schools are funded.

In practice (effective starting with FY2021), one form (50-36/5039) is provided for both the school district budget and the joint agreement budget. … In addition to recording revenues, expenditures, and other budget data, the budget form also contains sections on which budget deficits are calculated and, if required, the district reports its deficit reduction assumptions and required plans. Other information reports are required on its administrative salaries, vendor contracts, and plans to use its Evidence-Based Funding grants.

Essentials of Illinois School Finance offers a guide in reading and using the budget form, an overview of the property tax cycle, the procedures that determine a school district’s actual revenue yield from its levy, dives into Evidence-Based Funding and state categorical funding, federal and grant revenue, borrowing options, and more.

Operations, Budgeting, and the Pandemic

Some of the standard recommendations for managing ad budgeting operations and their costs don’t fully apply to the near-post-pandemic environment, but one thing is hasn’t changed: Preventive maintenance (PM) is preferable to and less expensive than emergency repairs, and should be scheduled for each building component. Heating, ventilating, air conditioning systems, roofs, and fire safety systems are priorities, and playgrounds, athletic areas, laboratories, and communication 20 • Illinois School Board Journal

and security systems require regular inspections. PM requires training, supervision, and inspection.

The transportation program took on new functions and required new procedures during the pandemic.

Social distancing requirements reduced seating capacities and required additional buses and trips to transport students to and from school. Hybrid instruction required mid-day trips as students attended split-day sessions. Buses were equipped with hand sanitizer and tissues and were sanitized and disinfected during the day. Drivers took on responsibility for identifying sick children and were required to learn and carry out many new procedures.

When the pandemic caused Illinois schools to abruptly shut down, a major portion of the food supply for many homes where children received subsidized breakfasts and lunches also ended. Realizing that plans for delivering interim instruction and eventually reopening school required healthy families to succeed, districts immediately developed interim feeding programs. As schools resumed remote, hybrid, and in-school instruction in the fall, often with schedules not permitting in-school meal service, creative planning and marshaling of resources continued.

Chapter 18 in Essentials discusses the budgeting and cost management of building operations, transportation, food services, debt service, insurance, and administrative costs.

It includes tables that provide budgetary benchmarks that will enable the reader to compare a district’s budget for instructional and non-instructional services to the FY 2017 cost survey of the National Center for Education Statistics.

The Role of the Board

Essentials of School Finance explains the roles of the board and the superintendent in school finance management. While school business officials, superintendents, and other administrators handle budgeting responsibilities, the role of the school board includes policy development and a calendar of board financial actions.

That calendar includes many duties necessary to securing and expending district funds. Among them are adoption of the annual budget and tax levy, reviewing and approving the annual audit and financial report, awarding contracts for goods and services after competitive bids and proposals, authorizing budget transfers and borrowing as required, overseeing the investment of school funds, and approval of monthly financial reports and expenditure.  James B. Fritts, Ph.D., has 35 years’ experience in the public schools as a teacher and administrator and teaches graduate courses in educational administration. He is a senior associate of Hazard, Young, Attea & Associates, where he specializes in administrative selection, organizational studies and financial planning. This piece is excerpted from the new Ninth Edition of Essentials of Illinois School Finance, which is now available in the IASB Bookstore. The new edition updates information on the basic principles and operations of Illinois school financial management, the Evidence-Based Funding formula, and the response to the coronavirus pandemic. Resources associated with this excerpt can be accessed at bit.ly/SO21Jres.

Cover Story

K-12 Funding Policy Responses to COVID-19

By Eric Syverson

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Funding K-12 public education is a perennial topic in education policy. Policymakers continue to grapple with questions pertaining to the amount of education spending and whether states equitably and adequately allocate funding among schools and students. The 2020 legislative session was no different, as Education Commission of the States tracked 40 states that enacted 172 bills.

Currently, K-12 education makes up the second largest area of total state expenditures. So, even though states have different funding systems and combinations of local versus state revenue sources, K-12 education significantly impacts all state budgets.

Coming into the 2020 legislative session, many states had built up healthy rainy day funds, and revenue collections had, by and large, recovered from the Great Recession. This environment enabled states to renew efforts

to address systemic disparities in funding systems and update long-neglected school facilities.

However, in March, just as many states began to solidify budget proposals, the environment changed drastically.

The COVID-19 pandemic and accompanying recession resulted in steep declines in state and local tax revenue. In response, Congress enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act in March 2020 to provide $16.2 billion to states to help pay for increased K-12 education costs attributable to the pandemic. Since its passage, and that of subsequent coronavirus relief packages, most enacted K-12 funding legislation has involved one or more of the following policies: appropriating CARES Act funds, reducing state spending on K-12 education, and transferring remaining education funds from fiscal year 2019-20 to fiscal year 2020-21.

While appropriation bills reveal the dire budgetary situation in many states, focusing only on topline budgetary actions may gloss over other funding questions state policymakers continue to examine. This Policy Snapshot provides examples of legislation enacted in 2020 around the following areas: • Attendance and Enrollment: Many states use the prior year’s attendance counts to calculate the amount of funding a school receives. This Policy Snapshot surveys how some states handled student attendance and changes in enrollment during a time of widespread remote learning.

• Revenue: States allocate revenue from specific taxes to K-12 education expenditures in their budgets. Review below how states leveraged new and existing revenue streams to help offset budget cuts.

September/October 2021 • 21

• Equity-Based Funding Initiatives: Alongside CARES Act appropriations, some states sought to use state funds to address long-standing inequities that have been exacerbated by the pandemic. Explore whether states passed or proposed equity-based initiatives to help students and schools in financially distressed communities.

Attendance and Enrollment

Traditional methods of counting student attendance — a vital input in most state funding formulas — were disrupted by the widespread use of remote and hybrid instruction models in 2020. Most states require attendance counts to occur in person,

typically twice per school year, once in the fall and the spring.

Instead of changing the method of counting attendance to encompass remote or hybrid attendance, some states held districts harmless, using attendance counts from the 201920 school year as the basis of 202021 school funding. In addition to or in place of hold harmless policies, some states outlined methods to count students using differing instruction models. While state approaches varied because of their differing funding systems, below are a few examples of states employing one or both policy approaches.

In Delaware, S.B. 260 enables the department of education to move the date that annual attendance is

counted to account for disruptions caused by the COVID-19 pandemic.

In Michigan, H.B. 5913 modifies attendance calculations by blending the prior school year’s attendance count with the current year’s count.

It employs the definition “pupils engaged in pandemic learning” to capture student attendance within the various instruction models used during the COVID-19 pandemic.

In Pennsylvania, H.B. 1210 appropriates the same amount of basic education funding and special education funding in fiscal year 2020-21 as was allocated in fiscal year 2019-20. The appropriation is based on fiscal year 2019-20 enrollment and attendance numbers.

In South Carolina, H. 3411 extends fiscal year 2020 education appropriations for reoccurring expenses if no state budget is passed for fiscal years 2021 and 2022. It authorizes the state superintendent to allow remote instruction to count toward the required 180 days of instruction.

Revenue

Amid the ongoing recession, some states are facing significant declines in revenue relative to pre-pandemic projections. Revenue declines impact certain states more acutely because of their reliance on certain revenue sources and other economic factors.

While states have total control over state revenue sources, they also maintain some discretion over revenues raised by local governments.

For example, some states require minimum local property tax rates or an amount of local revenue that must be raised in order to qualify for state education funding. In addition, 22 • Illinois School Board Journal

state governments can provide revenue relief through direct transfers to districts that have lost revenue or extend sunsets for school bonds.

The following are some examples of revenue policies states enacted and proposed in 2020.

In Colorado, H.B. 20-1427 incrementally raises the cigarette, tobacco, and nicotine products tax beginning fiscal year 2020. Revenue raised from this tax will be allocated to various education line items, like the rural schools cash fund and the preschool programs cash fund, starting in fiscal year 2023.

In New York, A.10492 allows extensions of up to seven years for school bonds issued from 2015 through 2021. It also allows local school districts to spend money from capital and operating reserve funds to cover expenses related to the pandemic.

In Ohio, H.B. 164 requires the Ohio Department of Education to provide relief payments to districts that experience a 10% or more decrease in specified property values from fiscal year 2020-21.

In South Dakota, H.B. 1042, H.B. 1043, and S.B. 170 raise the maximum tax levies for school districts’ special education funds, general education funds, and capital outlay funds, respectively. The bills also require districts to contribute more local funds to qualify for state special education aid.

And locally in Illinois, Senate Joint Resolution No. 1 (SJR 1) which was rejected by voters in 2020, referred to voters a constitutional amendment that would have granted the state the authority to impose higher tax rates on higher incomes instead of a flat tax on all incomes.

Revenue raised by income taxes on individuals with higher incomes would have directly increased funds available for public schools.

Equity-Based Funding Initiatives

In light of various state court rulings and policy proposals made in the last two decades, equity in school funding has increasingly come into focus. Increased costs incurred by schools operating during a pandemic, coupled with the prospect of decreased state education aid, may result in lower funding levels for low-income, property-poor communities compared with high-income, property-wealthy districts disproportionately affecting communities of color. This issue highlights the inequities built into school funding systems: Districts that primarily rely on state revenue are at a disadvantage to weather periods of crisis.

After the passage of the CARES Act, Education Commission of the States tracked a marked increase in equity-based funding initiatives to help address and mitigate these inequities. Most of these policies involved grant programs and onetime appropriations to mirror initiatives funded by federal relief dollars.

A common use of these funds were efforts to expand technology and broadband access, and to bolster per-pupil allocations for specified school districts and student populations. Below are some enacted examples of state policies focused on school funding equity.

In California, A.B. 1835, which was vetoed, would have required districts to identify and expend unspent funds on the following student populations: students who are English

learners, students in the foster care system, and students eligible for free and reduced-price meals.

In North Carolina, H.B. 1105 offers grants to schools to provide access to services for exceptional children who have lost critical services as a result of school closures.

It also establishes the Extra Credit Grant Program to provide economic assistance to qualifying families for virtual school and childcare costs, and allocates funding to a nonprofit organization for its virtual learning support program that assists homeless students during the COVID-19 pandemic. Eligible expenses include tutoring, meals, personal protective equipment, sanitation, workspace rental, information technology support, and counseling.

In Oregon, S.B. 1607 extends the sunset to fiscal year 2020-21 for small school districts to receive supplemental grants. The Small School District Supplemental Fund would have stopped allocating dollars in fiscal year 2020-21.

In Utah, H.B. 434 revises the calculation used to provide extra per-pupil funding to small and isolated schools.

All 50 states allocate K-12 funding in different ways. The 50-State Comparison, produces by the Education Commission of the States and resourced below, captures how all states approach funding generally and for specific student populations. Reprinted with permission. Eric Syverson is a policy researcher for the Education Commission of the States, which tracks state education policy on a wide variety of education topics.

Resources associated with this article can be accessed at bit.ly/SO21Jres.

September/October 2021 • 23

Practical PR

Tips for Communicating Your District’s Financial Information

By Alex Mayster

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Getting stakeholders to truly understand the financial position of a school district is no easy task. In a world where some parents are still struggling to help their children complete their math homework, business managers across the state are trying to walk through complex budgets, tax levies, detailed projections, and other financial documents that many community members are completely unfamiliar with.

School districts have a tendency to utilize acronym statements (like the CAFR and the AFR) that oftentimes leave the normal, everyday taxpayer with questions and doubt. When it comes to communication strategies, it’s essential to meet the needs of our public and ensure that easy-to-understand information is shared with the community.

Further complicating the issue are the extremely wide-ranging levels of financial knowledge of the stakeholders who districts are trying to inform. This can be all over the map but, generally, we know that most community members fall into one of two categories: • The first (and perhaps most common) group freely admits the whole “finance thing” is

24 • The Illinois School Board Journal

completely over their heads.

They likely tune out when it’s the business manager’s turn to speak and generally do not have much to say when it comes to money — until the day comes when a financial decision directly affects their family.

• The other group of people already has it all figured out.

They are homeowners in the community who have budgets just like a school district.

They have facilities (their homes), revenues (paycheck), and expenses (Netflix), so how different could it really be working with multi-million dollar budgets?

How can school districts communicate in a way that will reach both groups and everyone in between? The tips below will help school districts create comprehensive communication that is informative, wide-reaching, and easy for all stakeholders to understand.

Tell Your Story

There are a plethora of avenues to share information, and your school district is probably already using them. Most districts offer peeks inside the classrooms on social media, publicize their latest recognitions on their websites, and update parents on changes to the school calendar through a reoccurring e-newsletter. So where should you tell your school finance story? The answer is all of the above. In 2021, presenting finances only at a board of education meeting no longer cuts it.

If you really want the community to be informed, put your information in front of the stakeholders. In doing so, consider your target audience. Parents may be most likely to see your content on Facebook or through an email, a Tweet may be the best way to reach staff members, and old-fashioned snail-mail might be your best option for reaching those non-parent taxpayers that you’ll need on your side when it comes time to pass a referendum.

Put on Your Reporter Hat

Columns are submitted by members of the Illinois Chapter of the National School Public Relations Association

Depending on your district’s landscape, you may have others (such as the media) eager to tell the story for you. While you are unlikely to actually land on the payroll of a local newspaper or

online news organization, you can do your part to ensure the accuracy of their stories. A little bit of help can go a long way. Consider putting together some information, in layman’s terms, explaining to media members what a tax levy increase will mean for the taxpayers, how a TIF district will affect revenues, or why it is necessary to have so much money in reserves. If you can produce this content in a way that media members can copy and paste directly into their stories, even better.

The journalism industry is struggling and reporters are spread extremely thin. Some reporters are expected to cover everything from community parades and high school sporting events to residents’ 100th birthdays and heroic animal achievements — oh, and

sometimes school board meetings.

Don’t expect your local reporter to be an expert on school finances.

Spend the time to help them, and in turn, you will help your community better understand your school district’s financial situation.

Now if only there was a way to control the messaging on your local Facebook [insert District Name] parent’s group.

Make It Easy to Understand

We’ve already hit on the complexity of school finances and must acknowledge that it is difficult to understand, as well as to explain.

At times, it may be best to get away from the traditional ways in which information is shared. If you’re anticipating questions from the community, consider putting together an FAQ (Frequently

Asked Questions) that will anticipate and answer those questions before they arise. This offers a great opportunity to explain things in terms people will understand.

Additionally, don’t be afraid to use charts and graphs that will allow stakeholders to visualize your information in ways that are not possible with the written word.

Programs that business managers are already using, such as Forecast 5, Excel, or Google Sheets, do a great job of creating easy-to-understand visuals. If you’re looking for something more, check out Canva or Visme.  Alex Mayster, APR, is President of the Illinois Chapter of the National School Public Relations Association (INSPRA) and Director of Communications for Evergreen Park ESD 124.

September/October 2021 • 25

Milestones

Continued from page 31

Virgil Smith, 91, died June 24, 2021. He was a past member of the Franklin CUSD 1 Board of Education.

Leon Steinke, 86, died June 28, 2021. He was a past member of the school board serving Durand CUSD 322.

Carl Dean Steward, 85, died May 31, 2021. He had served on the school board of the Lovington district in Moultrie County.

Joseph R. Stukel, 80, died June 11, 2021. He was a past member of the Chaney-Monge SD 88 school board.

Steven Allen Toth, 79, died July 26, 2021. A teacher and coach, he served terms on the boards of

26 • Illinois School Board Journal

education for Sunnybrook SD 171 and Thornton-Fractional THSD 215 in Lansing.

Seldon R. Totsch, 88, died May 22, 2021. He served on the Liberty CUSD 2 school board and, as McKee Township Road Commissioner for 42 years, “took pride in the preservation of his roads and improving the quality of the road equipment over the years.”

Howard Neale Wallace, 88, died May 22, 2021. He was a member of the school board for Walnut High School in Bureau County.

Franklin O. Walters, 85, died July 25, 2021. He was a member of the board for the Wapella school district in DeWitt County.

Walter H. Warfield, 74, died June 8, 2021. A career educator, he was a teacher, coach, and high school principal, then superintendent in Fairfield, Mattoon, and Decatur. Warfield was a past Executive Director of the Illinois Association of School Administrators and a contributor to the Joint Annual Conference and the Illinois School Board Journal.

Charles “Chuck” Williams, 87, died July 18, 2021. He was a past member of the East Peoria SD 86 Board of Education.

Robert L. Zimmerman, 90, died June 2, 2021. He served as a member of the school board for Metamora CCSD 1. 

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Oak Brook (630) 575-0280

Architects/Engineers ARCON ASSOCIATES, INC. Full service firm specializing in educational facilities with services that include architecture, construction management, roof and masonry consulting, landscape architecture, and environmental consulting.

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Schaumburg (847) 352-4500; www.berg-eng.com BLDD ARCHITECTS, INC. Architectural and engineering services for schools.

Decatur (217) 429-5105; Champaign (217) 356-9606; Bloomington (309) 828-5025; Chicago (312) 829-1987 CANNONDESIGN Architecture, interiors, engineering, consulting. Chicago (312) 332-9600; www.cannondesign.com; sbrodsky@cannondesign.com CORDOGAN CLARK & ASSOCIATES Architects and engineers.

Aurora (630) 896-4678; www.cordoganclark.com; rmont@cordoganclark.com DEWBERRY ARCHITECTS INC. Architects, planners, landscape architecture, and engineers.

Peoria (309) 282-8000; Elgin (847) 695-5840 DLA ARCHITECTS, LTD. Architects specializing in preK-12 educational design, including a full range of architectural services, assessments, planning, feasibility studies, new construction, additions, remodeling, O&M and owner’s rep services.

Itasca (847) 742-4063; www.dla-ltd.com; info@dla-ltd.com

DLR GROUP Educational facility design and master planning.

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KLUBER ARCHITECTS + ENGINEERS Building design professionals specializing in architecture, mechanical, electrical, plumbing, structural, and fire protection engineers. Batavia (630) 406-1213

ERIKSSON ENGINEERING ASSOCIATES, LTD. Site Planning/Studies, Civil Engineering, Traffic/Transportation, Landscape Architecture. Grayslake (847) 223-4804; Chicago (312) 463-0551; Mokena (708) 614-9720; www.eea-ltd.com; geriksson@eea-ltd.com

LARSON & DARBY GROUP Architecture, engineering, interior design, and technology.

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FARNSWORTH GROUP, INC. Architectural and engineering professional services.

Normal, IL (309) 633-8436 FGM ARCHITECTS, INC. Architects. Chicago (312) 942-8461; Oak Brook (630) 574-8300; O’Fallon (618) 624-3364; St. Louis (314) 439-1601; www.fgmarchitects.com GREENASSOCIATES, INC. Architecture/construction services.

Deerfield (847) 317-0852; Pewaukee, Wisconsin (262) 746-125 HEALY BENDER PATTON & BEEN ARCHITECTS Architects/Planners.

Naperville (630) 904-4300; www.healybender.com; dpatton@healybender.com HURST-ROSCHE, INC. Architecture, engineering, planning, and interior design.

Hillsboro (217) 532-3959; East St. Louis (618) 398-0890; Marion (618) 998-0075; Springfield (217) 787-1199; dpool@hurst-rosche.com JMA ARCHITECTS Full service professional design firm specializing in K-12 educational design, construction management, strategic/ master planning, health/life safety compliance, building commissioning, and interior space design.

South Holland (708) 339-3900; www.jmaarchitects.com; allison@jmaarchitects.com

LEGAT ARCHITECTS, INC. Architectural and educational planners who specialize in creating effective student learning environments.

Gurnee (847) 622-3535; Oak Brook (630) 990-3535; Chicago (312) 258-9595; www.legat.com PCM+DESIGN ARCHITECTS Provide a full range of architectural services including facility and feasibility studies, architectural design, construction consulting, and related services.

East Peoria (309) 694-5012; www.PCMPLUSD.com PERFORMANCE SERVICES, INC. An integrated design and delivery engineering company serving the design and construction facility needs of K-12 schools. Schaumburg (847) 466-7220 PERKINS AND WILL Architects. Chicago (312) 755-0770 RICHARD L. JOHNSON ASSOCIATES, INC. Architecture, educational planning.

Rockford (815) 398-1231; www.rljarch.com STR PARTNERS Architectural, interior design, planning, cost estimating, and building enclosure/roofing consulting.

Chicago (312) 464-1444 STUDIOGC ARCHITECTURE + INTERIORS StudioGC is passionate communityminded partner, committed to creating imaginative and well-designed facilities.

StudioGC offers innovative planning, programming, architectural, interior design, and cost estimates.

Chicago (312) 253-3400

September/October 2021 • 27

Service Associates Directory TRIA ARCHITECTURE An architectural planning and interior design firm that provides services primarily to school districts in the Chicagoland area with an emphasis on service to their clients, and their communities.

Burr Ridge (630) 455-4500 WIGHT & COMPANY For over 77 years, Wight & Company has provided design and construction services for the built environment. As a pioneer of integrated Design & Delivery, we’ve worked with our clients to create exceptional, enduring buildings and spaces that enrich people’s lives and enhance the environment; Darien (630) 969-7000; www.wightco.com; bpaulsen@wightco.com WM. B. ITTNER, INC. Full service architectural firm serving the educational community since 1899.

Fairview Heights (618) 624-2080 WOLD ARCHITECTS AND ENGINEERS Specializing in Pre-K-12 educational design including master planning, sustainable design, architecture, mechanical and electrical engineering, quality review, cost estimation and management. Palatine (847) 241-6100

Building Construction

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FREDERICK QUINN CORPORATION Construction management and general contracting. Addison (630) 628-8500; www.fquinncorp.com HOLLAND CONSTRUCTION SERVICES, INC. Full service construction management and general contracting firm specializing in education facilities.

Swansea (618) 277-8870 IHC CONSTRUCTION COMPANIES LLC ICH Construction Companies LLC is a full-service construction management firm that delivers new construction, additions, and renovations for School District clients on-time and within budget.

Elgin (847) 742-1516 INTERNATIONAL CONTRACTORS, INC. (ICI) An award-winning construction management firm specializing in K-12 facilities. Our firm is currently partnering with eight Illinois School Districts on capital improvement projects.

Elmhurst (630) 641-6852 NICHOLAS & ASSOCIATES, INC. Construction management, general contracting, design and build.

Mt. Prospect (847) 394-6200 info@nicholasquality.com

BOLLER CONSTRUCTION CO., INC. Construction Manager and General Contractor specializing in building and renovating schools.

Waukegan (847) 662-5566

PEPPER CONSTRUCTION COMPANY Construction management and general contracting services.

Barrington (847) 381-2760; www.pepperconstruction; jripsky@pepperconstruction.com

CORE CONSTRUCTION SERVICES OF IL., INC. Professional construction management, design-build, and general contracting services. Peoria (309) 404-4700; COREconstruction.com; mikaylavincent@coreconstruction.com

POETTKER CONSTRUCTION COMPANY Specializing in construction management, design/build, construction consulting services, and energy solutions for education clients. Breese (618) 526-7213; www.poettkerconstruction.com

F. H. PASCHEN A general/construction manager with extensive experience in new construction and renovation of educational and institutional facilities in the public/ private sectors. Chicago (773) 444-1525; www.fhpaschen.com

RUSSELL CONSTRUCTION COMPANY, INC. Russell provides successful, knowledgeable construction management and contracting services in the PreK-12 market from concept to completion and continuing care for your facility needs.

Davenport, Iowa (563) 459-4600

28 • Illinois School Board Journal

IASB Service Associates are businesses which offer school-related products and services and which have earned favorable reputations for quality and integrity. Only after careful screening is a business firm invited to become a Service Associate.

To learn more about IASB Service Associates membership, visit www.iasb.com or contact Britni Beck at bbeck@iasb.com

S.M. WILSON & CO. Provides construction management and general construction services to education, healthcare, commercial, retail, and industrial clients.

St. Louis (314) 645-9595; www.smwilson.com; judd.presley@smwilson.com TRANE HVAC company specializing in design, build, and retrofit.

Willowbrook (630) 734-6033

Computer Software, Supplies, Services COMPUTER INFORMATION CONCEPTS, INC. Infinite Campus student information System and Finance Suite, and Tableau Data Visualization/Analytics.

Greeley, Colorado (312) 995-3342 EDMENTUM We provide fully digital curriculum and assessment tools for educators to utilize in K-12 classrooms to establish blended and personalized environments and advance student learning.

Bloomington, Minnesota (952) 832-1570

Consulting DECISIONINSITE, LLC DecisionInsite provides the nation’s school district leaders with the technology, enrollment forecasts, and expertise they need to understand how enrollment impacts their district.

Irvine, California (877) 204-1392 EOSULLIVAN CONSULTING Illinois-based EOSullivan Consulting has developed a proven process the helps school districts with community engagement, survey research, messaging, informational campaigns and referendums. Libertyville (815) 353-1991 ROOM READY Highly qualified audiovisual specialists who specialize in removing the complexity and ensuring that your audiovisual installations just work, both today and in the future. Normal (309) 261-3794

Environmental Services ALPHA CONTROLS & SERVICES, LLC We deliver energy cost justified solutions that make the learning environment comfortable, secure, and efficient. Rockford, Springfield, Champaign (815) 227-4000; www.alpaacs.com; jasonv@alphaacs.com COM2 RECYCLING SOLUTIONS COM2 is a premiere leader in the recycling industry that specializes in recycling of electronic waste.

Carol Stream (630) 653-2662

CTS GROUP, A VEREGY COMPANY Dedicated to assisting K-12 education meet the challenge of providing healthy, safe, and educational appropriate learning environments.

St. Louis (636) 230-0843; Chicago (773) 633-0691; www.ctsgroup.com; rbennett@ctsgroup.com ENERGY SYSTEMS GROUP A comprehensive energy services and performance contracting company providing energy, facility and financial solutions. Itasca (630) 773-7201; smcivor@energysystemsgroup.com GRP MECHANICAL CO., INC. Renovating buildings through energy savings performance contracting to provide the best learning environment.

HVAC, plumbing, windows, doors, and mechanical services.

Bethalto (618) 779-0050

IDEAL ENVIRONMENTAL ENGINEERING, INC. Asbestos and environmental services.

Bloomington (309) 828-4259 ILLINOIS ENERGY CONSORTIUM Sells electricity and natural gas to school districts, colleges, and universities.

DeKalb (815) 753-9083; www.ILLec.org; hwallace@iasbo.org ENGIE SERVICES U.S. Turnkey partnership programs that enable K12 school districts in Illinois to modernize their facilities; increase safety, security and efficiency; reduce operations costs; and maximize the lifespan of critical assets. Chicago (312) 498-7792; sharon@opterraenergy.com RADON DETECTION SPECIALISTS Radon measurements in elementary, middle, and high schools, as well as all DCFS licensed spaces. We service the entire state of Illinois.

Westmont (630) 325-4443 or (800) 244-4242; www.radondetection.net; KirstenS@radondetection.net

KINGS FINANCIAL CONSULTING, INC. Municipal bond financial advisory service including all types of school bonds; school referenda, county school sales tax; tax revenue forecasts/projections.

Monticello (217) 762-4578 SPEER FINANCIAL, INC. Financial planning and bond issue services.

Chicago (312) 346-3700; www.speerfinancial.com; dphillips@speerfinancial.com STIFEL Full service securities firm providing investment banking and advisory services including strategic financial planning; bond underwriting; referendum and legislative assistance.

Edwardsville (800) 230-5151; noblea@stifel.com WINTRUST FINANCIAL Financial services holding company engaging in community banking, wealth management, commercial insurance premium financing, and mortgage origination. Rosemont (630) 560-2120

Financial Services

Human Resource Consulting

BERNARDI SECURITIES, INC. Municipal bond specialty firm; offers a full range of school bond underwriting services, including capital needs financing and debt refinancing.

O’Fallon (618) 206-4180; Peru (815) 587-8972; Chicago (312) 281-2014; jvezzetti@bernardisecurities.com

BUSHUE HUMAN RESOURCES, INC. Human resource, safety and risk management, and insurance consulting.

Effingham (217) 342-3042; www.bushuehr.com; steve@bushuehr.com

BMO HARRIS BANK BMO Harris Bank’s experienced specialists can help you build a sound strategy to help close budget gaps, manage day-to-day cash flow and maximize your resources.

Chicago (312) 461-7895

THE SANDNER GROUP Insurance program management, marketing & claims services for workers’ compensation, property & liability.

Chicago (800) 654-9504

EHLERS AND ASSOCIATES School bond issues; referendum help; financial and enrollment studies Roseville, MN (312) 638-5250 GORENZ AND ASSOCIATES, LTD. Auditing and financial consulting.

Peoria (309) 685-7621; www.gorenzcpa.com; tcustis@gorenzcpa.com ICE MILLER, LLP Nationally recognized bond counsel services. Chicago (312) 726-7127

Insurance

Office Equipment EDUCATIONAL ENVIRONMENTS BY FRANK COONEY COMPANY, INC. Furniture for educational environments.

Wood Dale (630) 694-8800

Superintendent Searches ECRA GROUP Superintendent searches, board and superintendent workshops.

Schaumburg (847) 318-0072

September/October 2021 • 29

Milestones

In Memoriam Vickie Jean Banks, 70, died July 24, 2021. She was a past member of the Galesburg CUSD 205 school board, and a child abuse investigator, supervisor, and manger with the Illinois DCFS. William Kenneth Bassler, 72, died July 16, 2021. He was a past member of the Zion-Benton THSD 126 Board of Education.

Jerry R. Birkey, 71, died July 2, 2021. He served on the school board at Mt. Zion CUSD 3, after working as a teacher and administrator there and at Morrisonville High School. He was also a past president of the Illinois Elementary School Association.

Patrick Brennan, 80, died June 2, 2021. He was a longtime member of the Hiawatha CUSD 426 Board of Education.

David M. Carlson, 85, died June 8, 2021. He served the Greenfield community as a veterinarian for over 40 years and was a member of the school board for Greenfield CUSD 10.

Kae Coates, 81, died June 30, 2021. She served on the Greenfield CUSD 10 school board for two terms, also working on the district’s vocational education committee.

William “Bill” Combs, 80, died June 23, 2021. He was a past member of the Metamora CCSD 1 Board of Education.

Josephine Marie Drucker, 83, has died. She was a longtime school board president for Evergreen Park ESD 124.

Clarence R. “Cy” Fahnestock, 95, died May 26, 2021. He was a past member and president 30 • Illinois School Board Journal

of the school board for Washington SD 52.

Patricia Carol Foley, 88, died May 15, 2021. She served on the Waukegan SD 60 school board for 16 years including many years as president.

Eugene D. Francis, 86, died June 5, 2021. He was a board member of the Esmen Center School District in Livingston County.

Ronald E., Groskreutz, 82, died May 24, 2021. He served on the Illinois Feed and Grain Association and the Chicago Board of Trade and was a past member of the school board for Tri-Point CUSD 6J. Margaret Link Grosse, 88, has died. She was a board member for Western Springs SD 101.

Wilbur E. Guthrie, 94, died July 4, 2021. He was a member of the school board at Allerton-Broadlands-Longview, now Heritage CUSD 8, in Champaign and Vermillion Counties.

Howard R. Holcman, 92, died December 27, 2020. He was a past member of the school board for Deer Park CCSD 82.

Earl F. Ideus, 87, died June 23, 2021. He farmed in the Flatville/St. Joseph areas and was a member of the board for Flatville Grade School in Champaign County.

Marvin Jones, 78, died June 21, 2021. He was a former school board member for the Unity Point SD 140 from 1985 to 1993.

Kenneth C. Lenz, 84, died July 26, 2021. He served multiple terms, including time as president, on the Mokena SD 159 Board of Education.

Joel C. Ludwig, 51, died May 25, 2021. He was a past member

of the school board for Forrestville Valley CUSD 221.

Christopher G. McClain, 64, died July 22, 2021. He was an assistant superintendent for the Glenbard THSD 87 and served on the school board for Grayslake CHSD127 from 1995 to 2007.

Charles R. “Chuck” Meurer, 81, died June 1, 2021. He was a member of the board for the Ashton school district in Lee County.

Hugh F. Miller, 86, died June 15, 2021. He was a member of the school board for Walnut High School in Bureau County.

Dennis Murphy, 78, died June 24, 2021. The longtime pediatrician in the St. Charles area served on the school board for St Charles CUSD 303.

Donald W. Peterson, 93, died July 3, 2021. He was a past member of the Rock Island Board of Education.

Dean H. Puzey, 91, died May 31, 2021. He had served on the board for the Jamaica school district in Vermillion County.

Donald K. Rursch, 84, died June 9, 2021. He was a past member of the Rockridge CUSD 300 Board of Education.

William H. Schwab, 89, died March 23, 2021. He was a lifetime member of the Caterpillar Employees Mixed Chorus and served on the Peoria SD 150 school board for 10 years, including time as president.

Russell L. Sherlock, 89, died June 17, 2021. He was a past member of the Edwards School Board in Peoria County.

Continued on page 26

Insights “In Illinois, school districts receive only about a quarter of K-12 funding from State government. Two-thirds comes from local sources. The federal government provides 7%. … Illinois must continue down the path to equity that started in 2017 with passage of an evidence-based funding formula. Illinois must also step up its rate of investment in our students’ future, because 85% of its students still attend underfunded schools, and the amount needed to close the adequacy gap is $7 billion. Key strategies at the State-level for accelerating the trajectory toward adequate funding include fixing the hidden school funding inequities that persist by supporting equitable pension funding and right-sizing property taxes to further fix the state’s regressive funding structure.”

Equitable Funding, Stand For Children Illinois

“After initially proposing no increase in school funding due to the economic toll from the coronavirus pandemic, Gov. J.B. Pritzker reversed course and recommended that the general assembly move forward with boosting the state’s almost $9 billion education budget by $350 million. … education advocates and the state board of education urged the state to add more into the budget beyond the minimum. Earlier in the year, Pritzker had proposed a flat education budget due to concerns about lingering debt and declining revenues … he believed that the almost $8 billion coming in federal stimulus money would be enough to support schools.

Advocates questioned that assertion, arguing that the federal funding is set to expire by 2024, and school districts could not plan for long-term investments, such as additional salaries, with those funds.”

“One reason Illinois businesses pay so much in local property taxes is simple: local governments over-rely on property taxes as a revenue source to fund services because the state fails to provide enough revenue. In fact, despite ranking relatively low — 35th among all states — in overall tax burden as a percentage of income, Illinois ranks quite high — sixth nationally — in property tax reliance.”

“Illinois budget heads to Pritzker’s desk with a boost for K-12, flat funding for early ed,” by Samantha Smylie, Chalkbeat Chicago, June 1, 2021

“Leading Conversations in a Divided Community,” Leadership Letter by IASB Executive Director Thomas E. Bertrand, page 4

“Tax Policy and Education Funding — Finding a Balance for Small Businesses,” by Allison Flanagan, Director of Policy Analysis, Center for Tax and Budget Accountability (CTBA), October 2020

“It is important that the board focus on the work that is happening within the district … be clear about your ‘Why?’ Stay laser focused on your students, their needs, and what is happening locally.”

September/October 2021 • 31

NON-PROFIT PRST STANDARD US POSTAGE PAID ILLINOIS ASSOCIATION OF SCHOOL BOARDS

2921 Baker Drive Springfield, Illinois 62703-5929 Address Service Requested