BUDGETING / WINTER 2015 OPERATIONS ISSUE /ISSUE SUMMER 2014
Illinois ASBO 2016 Annual Co Vector logo artwork Theme: Exceptional
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ILLINOIS ASBO EXCEPTIONAL
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LEADERSHIP / Spring 2016
INDISPENSABLE TOOL for SCHOOL BUSINESS MANAGEMENT
Seeing Beyond the Visionary Leadershi[p
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The
FORWARD THINKING CFO
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June 2014
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Date
Time
12/4/15
7:30am
SupportCon
12/24/15 – 1/3/16
Holiday
Illinois ASBO Office Closed
1/13/16
9:00am
Delegate Advisory Assembly Meeting
Naperville
1/20/16
8:30am
ISDLAF+ School Finance Seminar: Mid-Year Budget Review
East Peoria
1/21/16
7:30am
The Administrator's Role in Collective Bargaining — AAC #809
Springfield
1/21/16
8:30am
ISDLAF+ School Finance Seminar: Mid-Year Budget Review
O'Fallon
1/26/16
8:30am
ISDLAF+ School Finance Seminar: Mid-Year Budget Review
Naperville
1/29/16
9:00am
Leadership Day
Schaumburg
1/29/16
1:30pm
PDC Networking Meeting
Schaumburg
2/11/16
8:00am
Seminar on School Finance — AAC #1062
Naperville
2/16/16
8:00am
Building Use — Best Practices
Naperville
3/8/16
8:30am
ISDLAF+ School Finance Seminar: Collective Bargaining Symposium
Naperville
3/9/16
7:30am
The Administrator's Role in Collective Bargaining — AAC #809
3/9/16
8:00am
Leadership Identity (MBTI)
Naperville
3/9/16
8:30am
ISDLAF+ School Finance Seminar: Collective Bargaining Symposium
East Peoria
3/10/16
8:30am
ISDLAF+ School Finance Seminar: Collective Bargaining Symposium
O'Fallon
3/11/16
8:00am
18th Annual Risk Management Seminar — AAC #1283
Naperville
3/18/16
9:00am
Bookkeeper's Conference
Naperville
4/6/16
9:00am
Delegate Advisory Assembly Meeting
Naperville
5/4 – 5/6/16
8:00am
65th Illinois ASBO Annual Conference
Schaumburg
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Event
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UPDATE Magazine / Winter 2015
Location Naperville DeKalb
O'Fallon
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It is our responsibility as educators to reflect upon the current state of education in Illinois and take action to create an education system that meets the needs of all students.
http://illinoisvision2020.org
@ILVision2020
FulďŹ lling the Promise of Public Education
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ARTICLE
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Decatur School District 61 is located approximately 40 miles east of the state Capital. This blue-collar town peaked following the return of WWII vets with enrollments summiting at 22,000 students in the late 1960s. Each of the district’s seven collective bargaining agreements has been substantially influenced from these local blue-collar affiliations. With the downsizing of industry in Illinois, declining school enrollments in Decatur has ensued. Today, the PreK-12 enrollment is relatively stable but less than half of former enrollments with 9,000 students in eleven elementary schools (K-6), four magnet schools (PK-8), two junior highs (7-8) and two high schools (9-12). The district has two pre-kindergarten buildings, an alternative education program and an adult education center also serving as the administrator (fiscal agent) for the MaconPiatt Special Education District.
SITE BUDGETING APPROACH
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SCHOOL BUSINESS 101
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ARTICLE
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UPDATE Magazine / Winter 2015
ARTICLE / Capital Planning
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ARTICLE / Capital Planning
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ARTICLE / Capital Planning
1. 2. 3.
4. 5. 6. 7. 8. 9. 10. 11. 12. 13.
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7. Incentive Assessment Classifications While there is little districts can do about the proration of General State Aid, districts can file claims for additional aid based on assessment reductions that occur after the amount of General State Aid is calculated and distributed. As discussed previously, PTAB and tax objection complaint cases occur after the extension of taxes. Generally, they also get resolved after the amount of local resources has been calculated for the General State Aid Formula. Strategy: School districts can apply for additional state aid based on the reductions in assessments from these cases. While the pool of money for such reimbursements is limited, it is another way to make sure the district is getting every dollar available to it.
6. Impact Fees By municipal ordinance, a community can provide for the payment of cash contributions to your district in connection with the development of residential properties. Whether single-family homes, townhomes or multi-unit apartments, many communities require developers to make cash contributions based either on the value of an acre of land within the particular community or based upon the number of bedrooms added by the development. These amounts are designed to offset the impact on local schools of increased enrollment from new developments. Strategy: Find out whether your local municipalities have impact fee ordinances and if they do not, ask the municipality to establish such ordinances.
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UPDATE Magazine / Winter 2015
Cook County continues to increase the number of commercial and industrial properties eligible for reduced property tax assessments. Recently, the County amended the Real Property Assessment Classification Ordinance to add the “Temporary Emergency Economic Recovery Modification” program (TEERM) and the “Sustainable Emergency Relief” program (SER) for Class 6b properties. Both of these programs expand the Class 6b classification to include industrial properties that previously would not have qualified for the Class 6b tax incentive. By ordinance, commercial (Class 5a) and industrial (Class 5b) properties in Cook County are assessed at 25% of market value. However, reduced assessments are available to certain commercial and industrial properties determined by the municipality and the county to be eligible for an incentive assessment. These commercial and industrial properties are provided a tax incentive by being assessed, in most cases, at 10% of market value for ten years, then 15% in the eleventh year and 20% in the twelfth year rather than the 25% assessment level. These tax incentive classifications impact a taxing district’s tax base by reducing the overall tax base and shifting the assessment burden to other taxpayers in the community. Strategy: Local taxing bodies are not formally notified about applications for the incentive assessments, but through regular communication with local municipal officials your district can stay abreast of these incentives and have a voice in how they are approved.
ARTICLE / Next Generation Learning Environments
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ARTICLE
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0
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ARTICLE / Facilities Training Programs
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By Marisa Burkhart
ARTICLE
DIR./CURRICULUM FOR EDUCATION TECHNOLOGY HUNTLEY CSD 158
Erika Schlichter CHIEF ACADEMIC OFFICER HUNTLEY CSD 158
88.5% DISTRICT INCOME
Property Taxes
8.9%
State Programs
3.4%
Other / Local
2.2%
Federal Programs
2
Instruction
11,386,312
Operations
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70%
Education
Other Commitments
5,556,785
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88.5% DISTRICT INCOME
Property Taxes
8.9%
State Programs
3.4%
Other / Local
2.2%
Federal Programs
Instru
Opera
DISTRICT EXPENSES
s
70%
Education
10%
Operations and Maintenance
7%
Debt Service
6%
Transportation
4%
IMRF
2%
Capital Projects
26,845,079
Instruction
11,386,312
Operations
5,556,785
Other Commitments
nd
4,917,304
Instructional Support
2,918,426
Leadership
n
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$5M
cts
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UPDATE Magazine / Winter 2015
$10M
$15M
$20M
$25M
$30M
Instructional Sup
Leade
.5%
Tort
.5%
Working Cash
ms
ams
Other Commitm
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PHOTO CREDIT: JENNIFER HAGEMEYER
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UPDATE Magazine / Winter 2015
1-3
yrs
Emerging Members
Established Members
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4-9
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Veteran Members
Measuring Illinois ASBO Involvement From June 2014 to June 2015, surveys were sent each month based on three membership longevity categories
TIME 1-3 yrs
Emerging Members
4-9
yrs
Established Members
2 3 10+
#1
yrs
Veteran Members
Top Legislative Priorities
R U YO
S A IDE
S E U S S I E V I T A L S I G E L R U YO
AMPLIFIE D DELEGATE ADVISORY ASSEMBLY Your vehicle for policy change is the Illinois ASBO Delegate Advisory Assembly. Three times a year, you can bring issues forward that matter to you. Those issues are a given a platform for discussion and are potentially put on the path all the way to Springfield. Fill out a submission form or contact your regional DAA representative to bring an issue forward at the next DAA meeting. 48 |
FIND OUT MORE AT: www.iasbo.tools/delegateassembly
UPDATE Magazine / Winter 2015