001Good evening. Uh, Buenos Noes. Um, can I have a motion to convene to uh into public hearing, please? >> I'll move to convene. >> Second, Cavayo. >> Thank you. At 7 p.m., uh, a warning that I'm going to give to everyone. Uh my name is Elizabeth Jimenez, the president of the Bwin South School District 100. Um a warning, we're going to have two different hearings tonight. So I'll be do we'll be doing like three different times that we're going to repeat things. So I just want you to bear with us. Can I uh I Dren >> I >> Palace >> I >> Jimenez >> I >> Steinfeld >> I >> Gonzalez I >> Butler >> I >> Cavayto >> I >> motion carried. >> Uh thank you. Can we please stand for the pledge of
002allegiance? I pledge allegiance to the flag of the United States of America and to the republic for which it stands, one nation, indivisible, and liberty and justice for all. Uh, please respond here. Jimenez here. Steinfeld here. >> Gonzalez here. Butler >> here. >> Dren >> here. >> Palace >> here. Okay. Dr. Mary, um so the first one is public hearing for the limitation of administrative cost. Um a notice is herby giving Burwin Southeast School District 100 Cook County Illinois head administrative costs last year which were in the lowest 25% tile for the state of Illinois among all like districts in the state. Be advised that the board of education of Berwin Southeast School District 100 Cook County, Illinois will be will hold a public hearing consider consider waving the statutory limitations and certain administrative cost
003of the district imposed under section 17-1.5 of the Illinois School Code. The hearing is scheduled for the 22nd day of October, 2025, which is right now at 700 p.m. And here at Heritage Middle School, 6850 West 31st Street in Berwin, Illinois. Uh, if we have any public comments for the administrative cost public hearing, you can come to the podium and state your name. And remember that these public comments are only regarding the administrative cost. >> Okay, I see none. >> I have a question. >> Uh, President Kimenez, will there be a presentation so that the public knows what the hearing is about? >> It was published in the uh newspaper, which is what the statutory requirement is >> for the hearing. No, the um documentation of what administrative cost is. >> Oh, so no. Okay.
004Thank you. >> Thank you. Um no. Okay. Thank you. Motion to adjourn public hearing for administrative cost and reconvene the beina bandish notification act public hearing. >> I'll motion. >> Second. >> I'll second. Roll call. >> Uh, Iron Palace. >> I >> Butler. >> I, >> Jimenez. >> I, >> Tren. >> I, >> Steinfeld. >> I, >> Cavayto. >> I, >> Gonzalez. I, Motion carried. >> Thank you. Uh, public hearing for the bond. Um a public notice is heard by giving that a school district 100 Cook County Illinois the district will is holding a hearing on today at 22nd of October at 2025 at 7 p.m. The hearing will is being held here at Heritage Middle School 6850 West 31st Street Bin Illinois. The purpose of the hearing is will be to receive public comments
005on the proposal sale bonds of district in an amount not to exceed 2,600,000 for the purpose of confirm confirming its existing facilities that houses students to the building code promuggated by the state board of education of the state of Illinois by altering and reconstructing state facilities and having equipment purchased and installed therein. Uh if we have any public comments for bonds public hearing, this is the time you can step uh to the podium and state your name. >> I have some questions though. Can I ask questions first? >> Uh you can ask questions. >> Can you come to the podium >> and state your name? However, just so you know, we are not allowed to uh respond to the questions, but we can reach out to you with the questions with the answers later if
006you give your name and your >> The whole point of asking the questions is to affect the public hearing. >> It's just public comment. So, you can make comments. >> I can make I can make all the comments I want, but if the board members don't understand why I'm asking the questions and the questions won't be answered until later, you will have already voted and that'll be all over. Do you mind going to the um microphone so that people that are watching can also hear what you're saying? >> Um this has nothing to do with the purpose of the $2.6 million. This has merely to do with the financing of the project. Um I since I I would like to ask the question, how much cash does the district have on hand? Um that it
007needs to borrow $2.6 million. Um, there are a couple things at at work here. I'm sure if you have a substantial you like, you know, eight figures worth of cash on hand, uh, you must be earning interest on that and you're probably not earning very much. And my question would be, how much would it cost if you borrow $2.6 million? How much interest? >> Okay. Uh, thank you for your questions. Can I ask you to state your name, please? >> Oh, I'm sorry. Frederick Sahoot. >> Thank you. Um, if you have cash on hand, I don't see I mean well in excess of $2.6 million. I don't see any reason that you need to float additional bonds for a couple of reasons. One, the interest rate on the bonds is going to far exceed whatever
008interest you're earning on the cash on hand. Um, and also when you float the bonds, some investment banker is going to take a percentage of this. I don't know. I have no idea what you're paying these people. If it's $100,000 or 10%, which would be $260,000, but they're going to take a haircut from this. And that, you know, that's that's like paying interest. That's the same thing as if you're paying interest on this loan. If you have 10, 20, 30, 40, 50, $60 million in cash on hand, in my opinion, and I think in most people's opinion, you should just take the $2.6 million out of cash on hand. It has come to my attention, and perhaps it is untrue, that the last couple of years, uh, the your expenses have been have been far
009outweighed by the money you've taken in. Um, I don't know that that's true this year. I don't know that you're, you know, that you're uh expecting 10, 20, 30, 40, 50, $60 million in expenses for the next several years, but it doesn't seem like $2.6 million is is going to affect that cash on hand very much. In any case, floating the bonds to me is a tremendous waste of money. not only for the haircut to the investment banker, but the difference between the interest that you're going to have to pay on the bonds and the money that you're earning from the cash on hand. I I don't know. I presume that District 100 uh can take whatever you however many millions it has on hand and buy United States Treasury bills, which are still yielding
0104%. I don't know what you're going to have to pay, you know, on a on a bond that's issued. uh even if it were only 6% you're going to you're going to lose 2% on that every year. I imagine it's more like 8%. I don't know. Uh but in any case, when you have cash on hand, you should just use that. Uh that's that's really that's really the whole of my comment. It's a waste of money to issue these bonds. You should just use your own cash. That's why you have the cash. I mean, you don't need a, you know, even a $30 million uh uh, you know, emergency fund that you don't need. and and you know if it were if you were talking about 20 million bucks well maybe you could make an
011argument but even then depending on how much you have on hand the difference in the interest rates between what you're earning on this money and I hope you're earning it in treasury bills or someplace where it's insured and the amount you're going to have to pay for the bond for the bond interest that's a very great difference and and a waste of money that's like when if a rich person buys a house if a rich person buys a house and they've got a lot of money and they're earning, you know, three and a half% on their money, but their mortgage is going to be six and a half. Unless it's going to absolutely take all the dough out of their out of their bank account, you know, they're going to be losing 3% a year
012for whatever length of time the mortgage is. That's a lot of money. Uh, and if you're if you're managing money properly, if one is managing money properly, you shouldn't do shouldn't do business that way. I guess that's it. Thanks very much. >> Uh sir, thank you for all your questions and your comments. Would it be possible for you to leave us your number and then we can contact you with the answers? >> Only if only if the answers come before a vote is taken. >> They definitely will be coming before >> um sure I can give somebody my phone number. >> Thank you. >> Any more public comments? We'll make sure that >> Okay, thank you. Seeing none, can we motion to adjourn the bonds public hearing and reconvene into open session? >> Presenting more
013information on this today. So, >> I'll motion. >> Please do stick around. >> Second. >> I'll second. Thank you. At 7:14 I uh Gonzalez I Palace >> I >> Steinfeld >> I >> Jimenez I >> Cavayto >> I >> Dren >> I >> Butler >> I >> motion carried. >> Thank you. Uh superintendence report. >> Good evening everyone. It's great to see a nice full house out there of students and families. So, thank you for being here tonight. We are going to kick off the superintendent report with the school spotlight from Heritage Middle School. So, we would like to invite up um principal Michelle Hower, assistant principal Jorge Maharo, and members of our SIP team, Claire Bahanka, Lisa Morton, Heather Slezer, and Michelle Brezik. [Applause] Okay. Um, good evening. Thank you so much for spotlighting
014Heritage tonight. I'm Michelle Hower. I'm the principal here at Heritage Middle School. Um, I am fortunate enough to be here, um, as Mary said, with Jorge Mahara, who's our assistant principal. Um, and then a handful of our school improvement team members. Um, so Michelle Brezzi is our literacy coach here at Heritage. Claire Pohhanka is one of our readings um interventionists and also our MTSS core leader. Um Heather Slezer is our uh special education coordinator and also um our differentiation team leader. Uh and then Lisa Morton is a PE teacher and also our athletic director as well. Um so we hope tonight that we are able to um highlight some of the amazing work that's being done not only by this team but also our students um and then our goals for this um school year.
015Hi everybody. This year we have two results goals that we will discuss tonight specifically related to ELA and math. And we're going to begin with our ELA goal. That is for 56% of our students to meet or exceed on the IR assessment or in the new terms that they're using to be in the proficient or above proficient range. Our team has spent a significant amount of time looking at student cohort data in order to come up with this goal of 50 56% of students. One of the measures that we're using um along the way to see if we're on the right track for this goal is utilizing what we call writing on demand. These are three sessions of students to sit down and read a passage and answer a question in writing. Then the ELA
016team takes all of that information and data, scores it. We have PLC conversations about what instructional steps should be taking before the next and then students will complete the second one later on. They've already done the first and so we're in the middle running up to the uh next writing on demand. And all of this is just to align to Illinois assessment of readiness rubric. So we're using that rubric very closely as we move through this process. Okay. An additional measure that we're utilizing is the NWEA MAP assessment. We are currently um we're continuing to utilize the updated linking study that aligns to the new IR proficiency levels. We have grade level goals embedded in our school improvement plan for what percent of students we are hoping to reach proficient and above proficient levels based
017on the linking study. When we are looking at the fall benchmark, um the data on the screen, you can see that we are able to see that the cohort data is starting with more students in the proficient and above proficient range than it was this time last year. We will continue to monitor this progress throughout the winter and the spring benchmarks. Okay, we're going to shift gears to the Spanish reading assessment um that our dual language students take through the NWEA MAP. Um we are continuing to utilize the updated linking I'm sorry, wrong notes here. Um the Spanish data is an important part of the data that we're consistently looking at. This graph you see here looks different because Spanish reading is not tested on the I test. So there's no linking study correlation associated
018with it. But here you can see some celebrations and the one that we want to highlight are the seventh grade students. They made significant growth coming into this school year and have decreased the number of students in the low categor category by nearly 50%. And we see significant growth in the number of students in the high average to high category. The last part of our ELA goal is looking at the projected growth that students are making. We want to ensure that we have aggressive growth throughout the school year. Our goal is for 60% of students to meet their projected growth. Our seventh and eighth grader grade students have exceeded this goal while our sixth grade students were very close. As a school, our average growth was 61%. Shifting now towards math. Our goal this year
019is for 43% of our students to meet or exceeds or in the new terms um students will be proficient or above proficient on AR. This year we're also including constructed I responses as one of our areas that we are measuring. All of our students have participated in at least one of these constructed responses and our staff is using them to determine what components of the constructor responses need to be reviewed with students. In this initial round of our data analysis, we are determining if we need to focus on the mathematics modeling or the explanation. Our goal is to focus on one of these components to hopefully see growth in that specific area. Similar to our ELA goal, we are utilizing the NWA map link math sorry NWA map math linking study to monitor our progress.
020It's a lot. I'm sorry it's a lot toward our progress um towards meeting our goal. Um while this might seem like a lofty goal, our team feels confident in it being a reality. We have spent significant time analyzing the changes to the NWEA MAP test and have an understanding that the assessment questions are prioritizing grade level content. Since students took this first benchmark after being in school for only a few weeks, we anticipate growth as they continue to engage with the grade level content. Due to these changes in how the NWEA MA math assessment prioritizes grade level, it is even more important that we pay attention to ensuring that students are making their projected growth. We are hoping that 70% of students make their projected growth, which was done in eighth grade. While both our
021sixth and seventh grade were, excuse me, just below 60% of students meeting their projected growth, we are excited this school year, I'm sorry, we are excited this school year to see how the projected growth and the linking study reports correlate. This year we have multiple action items embedded in our SIP plan that focus on CER, writing, discussion, discourse, and content vocabulary. However, the one thing we want to share is that we are focusing on analyzing student work related to all of these areas within our PLC's. We also wanted to share that we had a successful institute day where we had all staff compile content specific writing samples to put in a whole school shared presentation. We then had vertical conversations about what trends we were noticing, what each grade level was focusing on, and what
022our next steps are. This year, ensuring we are analyzing student work across the different content areas and grade levels has allowed our conversations and instructional next steps to be even more valuable and allow for all staff members to participate and take part in supporting the work of student success. Um so that is our presentation. Um and truly this would not be possible without these um members here and our entire staff who are very embedded in the work that is being done with our school improvement plan. And so we'd love to take um any um points of clarity that need to be made prior to moving on to the best part of the evening, which is who's all out in that audience. Um so if there's any points of clarity that we can provide, we'd be
023happy to do so though, too. >> I have a question. Um maybe for Mary, I don't know. Um thank you for the presentation, the data. Um I agree it looks great uh looking at the sixth graders from last year who are now seventh graders, right? And then the seventh graders are now eighth graders. Very nice. Great celebration. Um I'm just wondering how is this information or how is this data um shared with the families at Heritage? Like what are the avenues for uh letting the families know about these things? >> Sure. I I'd be happy to answer that. Um so we did our first curriculum night um in September. Um and at the September institute or at the September curriculum night um I do an opening presentation in regards to our school improvement plan for
024this upcoming school year. Um so I go through kind of a a similar presentation to what you've seen obviously with no data at that time. um we talk about kind of what we're going to be focusing on in regards to our constructed responses, the writing on demand pieces, and then also that discussion and discourse. And so what they should kind of be anticipating throughout that. Um then we um utilize our parent teacher conferences um to definitely engage in conversations that are more specific to our individual students. Um and so I would say that's the the best way that we kind of um really hone in on what students are doing. um we um you know I was in a parent teacher conference today where we were talking about right the writing on demand and how
025that's applying to then that constructed responses that we're working on in the ELA classroom as well too. Um and so you know that has definitely um we have found some success in that kind of being our way of um sharing kind of our big picture goals but then really honing in um with individual families on the success and continued growth that we're having with our individual students. Thank you. Thank you. Um, President Himenez, if I may, I forgot to say that in Spanish. Um, so just for the record, um, individual. So great. Now I know. Thank you. >> Thank you. Any other questions? >> Oh, thank you for the presentation. >> Of course. Um, okay. So, we before um um one thing that we didn't want to mention before we get to all the lovely
026students that are here tonight um is that um next week um we um our heritage is being honored at the everyone of Reading Illinois conference um as we are recipients of the it takes a village award. Um and so we just wanted to share that with the board but also share how excited and proud we are too. So, um, but, um, so we are super excited tonight to honor the students that are sitting out in our audience. And this is just a handful of the students that we are honoring. I promise I will not take hours talking all about every single individual, even though I would love to. Um, but we did want to recognize two staff members that unfortunately couldn't be here with us tonight. Um but they are a true pivotal uh component
027of why and who we are honoring tonight. Um so those two um are sister uh Sharon Dylan and Rachel Belove. Um and so sister Sharon is our science instructional teacher who has been working with students to make the garden here on 31st Street a true community garden. At the beginning of the school year, an article was written titled forgotten to flourishing heritage students transforms the school garden. Um and so this highlighted students being honored here tonight. Um they were quoted, they were interviewed, um and they had to um you know talk about their experience um about working in the garden and what that means for them as students but then also as a community member as well. Um these students have been working in the garden for the past two to three years and our
028sixth graders have just recently joined as well um in this experience as well. Um Sister Sharon's vision, creativity and dedication have definitely transformed not only the space itself but the way our students connect with nature, science and service. Um her leadership has inspired students to take ownership, really think about that sustainability and to see the impact of their work beyond the classroom. together with her students. Sister Sharon has already started planting the winter garden. Um, the students showed me yesterday that they are growing garlic um for it to be um put into uh the beds out out in the front because I guess that grows in the winter. I learn something new every day from them. Um and the other staff member that we are honoring tonight is Rachel Belove. She is our world cultures
029and social justice teacher. Um and she has worked with Sister Sharon in the garden. Um however she is the lead in transforming the back grass area um with the help of her social justice students and many of them are here tonight. Um we know that that area is going to continue to grow and be just a really purposeful space and beautiful. Last year um Rachel's classes they um did a ton of research around um native Illinois trees um and worked in partner with Morton Arboritum to have them planted in the back. Um the social class, social justice class worked on planting them, being a part of maintaining them alongside our maintenance department. Um and she collaborated with u multiple uh classes here at Heritage um to build the benches that you see out back as
030well too. Um Rachel's dedication to hands-on meaningful learning has inspired students to see their actions can I want to get this right. Um shape and strengthen their community. um the vision um that she and her students had has come to light and will continue to be experienced for years to come. Um another component that we really want to make sure is honored tonight is that these two individuals have also worked to apply for many different grants and opportunities. Um most recently they were awarded the whole kids garden grant. um and they have started to discuss the ideas um of how we can implement um that grant that they were awarded. Um so um when I mentioned to them of of them being recognized tonight at the board meeting, they said that's great, but you need
031to recognize the students. That's the most important part of all of the things that we've been able to accomplish. um because without them they would not we would not have any of the things that have been established throughout these last few years. Um we have students that are sitting out here right now that have been in these classes for a few years. Um and we have some brand new students to Heritage as well that are sitting out there that have come to Heritage, have joined our community and are jumping right in to be a part of all of these amazing things that students have been doing alongside these teachers. So, um, if possible, I know there's a lot of you out there, but if possible, if you Oh, yes, Smaya, you have to come up.
032Um, if you are part of working with Sister Sharon, would you please stand up, please? So, Sa Lewis, Sebastian, I know you're here. Sophia, you're going to have to come over. Come on over, too. Come on over. [Applause] There's Liam. Okay. Uh so these individual students, I know there's more sitting in the audience as well too, but we'll get them up here. Um these individual students are the ones that are responsible for specifically the front the 31st Street. They are the ones that have um shown me their garlic that they are growing as well. Um and so they have definitely poured their hearts um into that front garden beds. Um they are still working to this day um as the weather has continued to change and become a little bit colder. Um they are out
033there getting those beds ready to go um for the winter. Um so and I'm going to talk a little bit more, but I would love for the social justice class. So those that are in Miss Belove's class, our eighth grade students who are in Miss Belove's class. So, if you could please stand and come on over. Thank you. [Applause] Um so many of these students have jumped right in to start this school year um and coming up with different ideas and plans um for us to you know really think about how we're going to utilize that grant but also how are we going to continue to sustain what we've already established. Um, so this group of students is just a small handful of the students that have continued to pour their time, creativity, care into
034the projects, whether they're planting, planning, researching, um, or imagining what our school community can look like. Um, they are the ones to go to. Um, their hard work, their dedication, um, they are the ones that come with the ideas. Um and they trans have formed they have transformed these spaces um inside and out um to really allow for a place of growth, beauty and learning. They embody what it means to take pride in their school um and make a lasting impact that not only will benefit Heritage but also the community for years to come. So we would like to thank all of these individual students Okay. Um and so we're going to take just a um few minutes. Yes. To give out some certificates and then also um take a quick picture as well too.
035>> Yes. Any families, if you would like to come up and take a picture of the group together, please do. Thank you. Thank you. >> So these these are the following students we would like to recognize. Somaya Price, Lucas Prankus, Eli Moran, Antonio Warta, Sophia Garcia Marquez, Sabino Mansa, Alexander Abdan, Malachi White, Tia Thomas, Julian Suarez, Liam Lagunas, Giovanni Logos, Luis Gomez, Vagama, Sebastian Garcia, Vivian Delgado, Ariana Deloske, Ma Marina Roy Aoyo, Adrien Salivar, Nea Vigil, Miguel Gonzalez, Ali Cal Calan, um, Jenia Garcia, Alandra Mateo, Martas, Angel Kamacho, Adrian Dorik, Vincent Bernabby, Ethan Chavez, Alivarees [Music] Ramy Casiano, Jayen Castro, Kia Jenkins, Luis Narees, and a and Angel Guzman. Thank you. Congratulations to our students and our staff that are here tonight and all those that continue to support and congratulations to all the families
036here tonight. Without your support, your students would not be so actively involved in their school. So, thank you. [Applause] to the students here tonight. What a wonderful legacy you are leaving your school, but also your community. Keep up the good work. We're very proud of you. [Applause] You are all welcome to stay for the rest of the meeting if you would like. If you also need to get home um to be ready for school tomorrow, you're welcome to do that as well. Just wanted to let you know that. >> Thank you for being >> Yeah, that's fine. All right. Before we move on to our levy presentation, um I'll wait I'll wait a second. Yeah. All right. Before we move on to our levy presentation, we are going to just take a moment to recognize
037our district 100 principles. Um, it is principal appreciation week this week and Friday is principal appreciation day. Um, so I'm just going to read the Illinois proclamation um for Illinois um principal week. So whereas school principles play an integral role in nurturing a positive student- centered culture in elementary, middle, and high schools across the state of Illinois and school principles are responsible for attracting and retaining the best teachers and support staff to ensure that each child receives equitable educational opportunities and service services to reach their potential. And it is the primary responsibility of the state of Illinois to provide adequate and equitable resources for schools so that all students have access to a quality education and foundation for a successful future. And the Illinois Principles Association, which represents over 6,900 educational leaders statewide, believes that
038educators experiences and voices are essential to crafting effective education policy. And the Illinois Principles Association is committed to developing, supporting, and advocating for innovative educational leaders through highquality professional development, networking opportunities, and legislative advocacy. And school leaders face many obstacles in supporting and educating our young people. And it is through their perseverance, passion, and hopefilled leadership that Illinois continues to produce quality, career ready students. And we must continue to encourage, support, and recognize our school principles who have a positive impact on Illinois students and the educational systems in the land of Lincoln. JB Pritsker, Governor of the State of Illinois, hereby proclaims October 19th through the 25th, 2025 as Principal Week and October 24th, 2025 as Principal's Day in Illinois to recognize principles and the Illinois Principles Association for all they do to help our
039children learn and succeed. So, we have an amazing group of principles in District 100, many of which have just returned from a few days of learning at the Illinois Principal Conference, as well as three of them who presented at the Illinois Principal Conference. Um, Jodi Meyer, Gene Suki, and Michelle Hower presented on school improvement for district 100 at the conference, which was very exciting. Um so we are incredibly grateful for your leadership, your commitment, um the dedication to continuous improvement and fostering positive school cultures and creating high expectations for every student. On behalf of the board of education and burn team and all of us in district 100, we extend our gratitude and appreciation for all you do as principles of our school. um and wish you a wonderful principal week and principal's day on
040Friday. So, thank you all for all that you do as principles in district 100. [Applause] I agree. I thank you all for all you do for our students and especially our community. Thank you for all the support that our students do. I know that many of you are very intentional intentional about what you do in the classrooms and in your schools. So, we appreciate it. >> All right. Thank you. All right, Jenny, I will turn it over to you um for the lovey presentation. [Laughter] >> Well, I think it's exciting. All right. Our 2025 uh tax levy. This is not on the agenda tonight for approval. This is just reviewing the tenative uh tax levy. It will be approved in no it'll be approved in November and it has to be submitted to the county
041by the last Tuesday in December. Um so I don't have a little clicker but I'll have you go to the next one. Thanks R.J. Uh the levy. What is the levy? The levy is a taxing dis district district's request or ask for revenue to be obtained from property taxes. Levy must be filed with the county by the last Tuesday in December. Um Illinois property law allows for annual increases in the levy from year to year. Each year you can you can levy the same amount plus an increase for uh inflation after the new tax rate is calculated which we don't calculate the tax rate. that's done by the county. Um, after the new tax rate is calculated, then new property and which is recovered tiffs, new construction is then taxed for the first time generating
042new revenue. If you do not, bless you. If you do not levy appropriately and you miss that new property, you miss it forever. You'd never get a chance to go back and get that new revenue. So, that's very important to note. uh leveies consist consisted of two parts. You have your operating levy and your bond levy. The operating levy is the part that you'll be approving. And this is a special year that will also be taking a look at the bond levy. The two of those together make your final extension. We'll talk more about that in a minute. Um operating levy plus your bond levy is the total levy. Your operating levy is the limiting rate times the EAV. A lot of people say, "Well, what is the limiting rate?" Limiting rate is your property
043tax extension law sets your rate related to your EAV. I'll get to EAV in a minute. Limiting rate does just that. It limits the amount of taxes that can be extended. It protects both the district and the taxpayer. EAV is equalized assessed valuation which is your assessed valuation minus exemptions and then you have an equalizer attached and then you have new property that's added on. Again, all done by the county. So the next one, this is all done by the county, but these are things that go into my calculations when you have to predict your levy. You have to predict what might the assessed value be, what might the multiplier be, what might the exemptions be that are taken off, what is added or subtracted for the tiff. So all of those go in with
044predicting what the EAV might be. There is no crystal ball. And I will say Cook County is the only county in the state of Illinois that does it this way. The entire rest of the state when you levy for something, that's what you get. But not in Cook County. It's like it's a it's a very big calculated guess. So here's the Oh, that got very tiny. Sorry about that. But I have been tracking all Oh, thanks. all the way back from 2009 to current. This is where your EAV was. So in finance committee tonight, we discussed that. How do you predict what your EAV is? Well, I kind of look at where the trend is. Where are we? Where's the trienal reassessment? Where does it increase? Where does it decrease? and then I make a
045prediction based upon that. Normally in a normal year I'm only predicting one year. This year we have to predict two years. And the reason for that is tax bills have not gone out yet. So we don't know what the EAV is from 2024. So now it's a really big guessing game. Can you go to the next slide? The other guessing game is in new property. Could you blow that one up a little bit too? Thanks. Okay. So, I've also tracked what new property is. You can see the biggest time you've gotten money in from new property is when you have an expired tiff. Um, we don't have any expired tiffs uh coming up right immediately. Um, but you could see last year we had a lot of new money that came in from new property
046and that's new developments throughout our taxing area. Um, so then I have to predict what do I think would be 24 and what do I think would be 25 and kind of take a look at where the trend is. So given those, we'll go to the next one. This is preliminary what the tax levy will look like. So what you start with, and by the way, this is the simple form. Like I love my Excel spreadsheets. There's a very big Excel spreadsheet that goes along with this for predicting, but this breaks it down. Starting with your 2024 tenative levy. So, we don't have our levy yet. Normally, these would be actual numbers of what the actual levy was. Um, so I'm taking what the draft was, the latest draft version that the county had for
047us, um, was 23.9 for the operating levy. Our bond levy was 3.7. And then that little PA amount which is the new law that came out a couple years ago which is um previous levies that uh not collected and that our overall levy is predicted to be for this year 278. So going to that for next year doing which is this is 25. That's the other hard thing to understand is in Cook County your 25 levy funds your 27 school year it's two years in a rears. So the 24 levy is funding this year 26. So it's very hard to navigate anyway. So you start by multiplying it by 4.99. Why do we add 4.99 fi anything above five uh you have to do a truth and taxation hearing for um we don't we don't
048need to go that high. We know that um 4.99 hopefully will gather that new property that's hidden in there that we don't know of. So you operate your operating levy becomes 25.1. our bond levy. This is the prediction of our bond levy with the hearing that we had today with the restructuring that will be approved at the November board meeting which was based upon state approving our projects for Piper and Kmenky and a lot of ifs. And I'm very proud to say we got the email right before the board meeting tonight that the state approved our projects for Piper and Kaminsky so we can move forward with those. But what it does is it restructures our current bonds. It not only you can see saves the taxpayers money but it also saves the district money
049because we're saving in interest from bonds that are extended out. Hopefully uh that makes sense. You add the two together and that's your total estimated levy which is 279 which is not much higher than the predicted levy from this year of 278. Um Cook County then adds loss and cost then it applies PTEL where it brings it all the way down to what CPI is and then it adds the PA on top. Can you go to the next slide? Okay. Truth and taxation. We kind of talked about that. Um, your levy is capped at 5% or CPI, whichever is lower. CPI for this tax year is 2.9. So, after the county goes through, after the assessor assesses the values, after the county goes through and calculates the tax rates, then they take our levy, the
050ask, and they it down to where the where PEL is to 2.9. So again, it protects the taxpayer so you're not over and it protects the district so that we're not losing money at the same time. Can you go to the next one? This is a new act, public act report um 10394. And what this says is if the percentage um if the ratio is greater than 2.5 a fund balance reduction plan needs to be adopted. So the state has put in place if we have too much money sitting in our fund balance we have to do a fund balance reduction and that fund balance is kicked off by all these numbers. If that number in the far right hand corner is higher than 2.5 then we need to start looking at reducing our fund
051balance. We are only at 0.98. We are not there. Let's go to the next slide. Okay. Levy summary. The extended levy is normally finalized in the by June in the court's office. However, we're in October and still waiting um based on actual EAV and new property set by the county assessor after the board approved levy is submitted to the county tax extension office. So, once we submit the levy, once I submit it to the county, we still don't know what the final levy is. Kind of like what we're waiting now. We're still waiting for the 24 levy. The final board approval levy must be submitted by the last Tuesday in December. And that's levy 101 in a nutshell. >> Are there any questions? >> I have a question. >> Yes, ma'am. >> I wasn't at
052the finance meeting, so or I was I wasn't paying attention. >> Um, >> what can I help with >> for the when you have to predict the new property history? >> Yes. >> How do you do that? >> Do you do it on your own or is there like a source that you get it from? >> I do it on my own. >> So, you just go through and guess and predict? I go through and I I go through and I look at where the numbers are and I look at what the trends are and I look at what's happening in that. >> Okay. Thank you. >> Yeah. Thanks. >> Are there any other questions? >> Any other questions? >> Thank you. >> Okay. >> All right. Um this month we had six FOYAS. Um
053we had several um foyer requests regarding student attendance, several for p personnel information and um one for um a partnership agreement as well. So those were all submitted and Jenny, I will turn it back over to you for the financial report. >> Thank you. Um, okay. Our bank balance as of today is 57,900,000. That includes 33 million that are in investments. Um, revenue from the month of October, sorry, is only 1.3 million. Our cash flow short. So, what I did up here was I just kind of We look at these every month, but can you blow it up just a little bit again, RJ? Thanks. um we look at these every month and sometimes they're just like numbers that are rattled off. So what exactly does that mean? What what are we really looking at?
054So yes, we are looking at right now um expenses that are higher than revenues each month. And you can see that by the line at the bottom where it says fund balance, which is our bank balance, our fund balance at the bottom. You can see in May we were at 67.9 million. June we were at 64. July we're at 61. August we're at 58. September we're at 57. So you can see the trend of what's happening um with our fund balance. We have not received tax revenue and so we are very fortunate that we have a fund balance because there are districts around us very nearby that are in a lot of hurt. They don't have that fund balance when things like this happen that are not within our control to be able to bank
055on. I was in meeting last Tuesday. The woman sitting next to me cannot make her December payroll. We are not in that position. Thank goodness. We may have been many years ago, but we are not right now. I do too. Um, but this kind of shows a trend of we need to be very conscious and and we savor that fund balance. Um, we'll talk more as as days go on, but you can see our September revenue was 3.5 million. Year-to date is only 7.3 million. We are way below where we should be. Um, expenses are 4.5 million. That's average. Our year-to- date is uh 14.5 million. That's average. You can see our percent ratio at the bottom is at 20%. Normal for this time would be at 25, but in October, November, we have a
056bond payment coming up. So, that will change. Um, that's our cash flow short, but I kind of blew it out, extended it. The cash flow short is in board book. Then we also have the um bonds. I'm sorry, not bonds, grants. Our grant snapshot. Um you can see our our uh grants are starting to come in, which is great. Um the state is paying on federal grants, which is fantastic. Um uh that is helping us while we are not receiving tax money. Something I wanted, you don't have to switch off of there, but something I just something that came out of our meeting last week, um, which really struck home to me was for the past 5 years, yes, we've had COVID, yes, life has been difficult, but funding wise for schools has been at
057an all-time high. We had increase in ESSER money. We had increase in CPPRT, which is corporate personal property replacement taxes. We had a great increase in interest rates. We had over 5% CPI for uh for levies even though it was capped at 5%. You never see anything that high moving forward for the next 5 years. They really cautioned us to be careful. We have no er money. We have decreased CPPRT. Interest rates are not where they were and CPI went from five down to 2.9. Um, we also have in there the little glitch of federal and state funding which is yet to be determined. So the whole panel of the room cautioned, watch where you're going in the next five years. So I just wanted to make that make that said and I think I
058have everything on there. Oh. Um, at the finance committee tonight, we talked about items D and E, which are on the agenda. Um, adopt the resolution to wave the limitation of administrative costs, is a formality. Um, I'll let Jonathan speak a little more about that. And then approve fundraisers that generate over $1,000 is also a formality. But D is a formality because while we fall within the statute, if we don't adopt it, they the state there can withhold money from us. So that's the end of my report. Thank you. And I apologize I skipped over dashboard but just it's all it's in board book um for the board um but highlighting student attendance about 94% right now which is still a little bit lower than we would like to see um but continuing to work
059on our chronic absenteeism. And you can see in the most updated enrollment report um we are down about uh 90 students from this this same time last year. Um, and I would encourage the board to kind of continue to follow those uh grade level numbers. Um, because you can see, for example, our current eighth grade class is 328 students. Our current kindergarten class is 283 students. So, we continue to kind of project that we will go continue to go down a bit in our overall enrollment um as as our our classes move through. And that Oh, go ahead. >> I have a question for Jenny. >> Oh, yeah. >> Jenny, does the district receive any Head Start funding that could potentially be impacted because of the shutdown? >> What? I'm sorry. >> Head Start funding.
060>> No. Okay. >> Thank you. >> And uh Jenny, I wanted to thank you for the explanation and even in the in the budget meeting be able to understand it a little bit more. So I really appreciate it and also for giving us a heads up on making sure that in the next five years we have to be careful. >> So thank you for that. >> Thanks. >> All right, that concludes the superintendent report. >> Okay. Uh president's report. We have finance. >> All right. Uh today in the finance meeting, we uh reviewed again the the 2025 tenative le levy which um Jenny just show uh showed. Um she did also discuss the potential extra savings um due to lower interest rates. So uh uh being able to restructure some of those bonds at a
061much lower interest rate. Um actually all of the bonds. Um we also reviewed that limitation of administrative costs which again is is more of a a formality. Um you just have to fill it out. Um but our administrative costs are in the lowest uh in the state. Um so that's that's good. we're not we're not wasting money there. Um and then uh we reviewed the the fundraisers uh that may may earn over $1,000. Fingers crossed. Um and that was our uh finance meeting. >> Thank you. Um policy >> uh in our policy meeting this evening, we were just looking at certain policies that are longstanding for their like five-year review. So there was nothing, you know, new and everything was pretty, you know, standard. So that's the policy report. >> Thank you. Legislative report. >>
062I'll just highlight Illinois legislation. Um at this time, the Illinois General Assembly is in its speed veto session. So as of now, there are no legislative updates or new actions um to report that impact our district. >> Thank you. Correspondence. There was no correspondence this month. Thank you. Um I also want to remind uh board members or fellow board members uh that next month we have the Illinois Association of School Board Conference uh where we are going to so in our next board meeting we're going to be reviewing the resolutions uh that the IESB will be proposing and whether we are going to recommend them or not. So uh for our next meeting make sure to look at them so we can discuss them. Um, and we'll see. Any questions on that? No. Okay. Um,
063any public comments? Um, individuals appearing before the board are expected to follow the guidelines outlined in board policy 2230. Seeing none, um, can we have any? Oh, no. Are there any action items that require any discussion at this time from anybody? Uh, okay. Action items on the consent agenda. Items may be removed from the consent agenda on the request of any member. Items not removed may be adopted by general consent without debate. Removed items may be taken up either immediately after the consent agenda or placed later on and the agenda at the discretion of the board. Any items? I guess none. Thank you. Can we have a motion uh to approve the consent agenda? >> Cavayto, I enthusiastically move the approval of the consent agenda. >> Can we have a second? >> I will second.
064>> Thank you. I Gonzalez I Steinfeld >> I >> Butler >> I >> Palace >> I >> Trent >> I >> Cavo >> I >> Himenez >> I motion carried. >> Thank you. Uh public comments. Individuals appearing before the board are expected to follow the guidelines outlining the board policy 2 to30. Seeing none. Uh board members comments. Uh before we have any comments, I just want to remind all of us that the resolutions is just a simple statement of what the Illino Association of School Board believes. Thank you. Any comments? I just want to let the board know that um we have some students and staff walking in the Morton 2011 homecoming parade this weekend if anyone would like to join. Um it starts at 10:00 and we usually meet George is it behind? >>
065Oh, we're going to meet at Freedom. >> Okay, buses leave at 9:15. So, I will send you that information if any board members are interested in walking in the parade. Thank you. Any other comments? >> Uh to all the school principles, thank you for all that you do and for making District 100 a great place to send our kids. So, thank you. >> Yes. Thank you. Thank you. Thank you for your hard work. It's only been like 40 days. I can't believe it. >> Yeah. I would also add like especially in these times in Berwin, we're having some struggles as far as ICE in our community. I was really appreciative to see some principles send out communications to families allowing them to keep kids at school a little bit longer if they needed to make
066arrangements for pickup. It's that kind of care and dedication that really strikes me right there. So, thanks for everything you do. No, again, thank you everyone for everything that you do and Amanda, thank you for especially what is going on in our community. And I know that some people may feel that if it's not happening to us, it may not be happening at all. And I know that in our community, it's very traumatic. Um, having experienced this as a child, it never leaves you. It is always with you. So, I cannot imagine what our families and our children are going through at this time. So, I we appreciate for all the support. Um, and especially for wearing orange today, those that are wearing orange for uh against work. um anti-bullying. I even pulled out my
067orange sweat dress. So, thank you. Thank you for doing that. Okay. Uh can we have a motion to adjourn? >> I'll move to adjourn. >> Second. >> I'll second at 804. I Jimenez >> I >> Steinfeld >> I >> Gonzalez I Butler >> I >> Cabayo >> I >> Dr. >> I >> Palace >> I >> motion carried. >> Okay. Thank you everyone and have a good night.