Reports

The Impact of Underfunding the Evidence-Based Funding Formula

Release: June 24, 2020

Beginning in 2017, Illinois decision makers replaced one of the least-equitable K-12 public education funding formulas in the country with the Evidence-Based Funding for Student Success Act, or EBF. The EBF commits to implementing best practice in school funding by investing a year-to-year increased Minimum Target Level of $300 million each fiscal year.  Illinois met the Minimum Target Level for increased year-to-year state funding of K-12 education in each of the first three fiscal years—FY 2018, 2019, and 2020—during which the EBF was implemented. That streak now stands to be broken, however, as the FY 2021 General Fund Budget, which recently passed, does not increase K-12 funding under the EBF, but rather holds it level with FY 2020.

The Impact of Underfunding the Evidence-Based Funding Formula report analyzes the steps the EBF takes when the Minimum Target Level is not satisfied and how limited or no new Tier funding would impact districts by Tier, income level, race, and geography. The report also analyzes how state funding would be allocated if the state is unable to hold funding level with the prior fiscal year, resulting in a reduction in funding for the EBF.

Fully Funding the Evidence-Based Formula: Four Scenarios

Release: March 27, 2019

On August 31, 2017, Illinois decision makers finally jettisoned one of the least-equitable K-12 public education funding formulas in the country and replaced it with the Evidence-Based Funding for Student Success Act, or EBF. The EBF represents the best practice in school funding because it ties the dollar amount taxpayers invest in schools to those educational practices which research shows actually enhance student achievement over time.  David G. Sciarra, Education Law Center, Is School Funding Fair?

Governor Rauner’s Amendatory Veto of SB1 Artificially Inflates the Equalized Assessed Value of Most School Districts—Thus Under- Funding the Classroom

Release: August 7, 2017

CTBA analysis shows that school districts around the state would see their funding threatened by Governor Bruce Rauner's amendatory veto of Senate Bill 1, the Evidence Based Model for School Funding Reform.

Senate Bill 1124—An Inequitable Alternative to SB 1

Release: June 30, 2017

This report analyzes some of the major differences between SB1, the "Evidence-Based Funding for Student Success Act" that passed both chambers of the General Assembly; and SB1124, an alternative education funding reform bill sponsored by Senator Jason Barickman.

It finds that SB1 does not favor any school district-it does not create any special "bailout" of CPS-and instead creates a proportional, equitable distribution of new state funding for K-12 education.

How Much Are State Pension Payments Worth to Illinois School Districts?

Release: June 23, 2017

Every school district in Illinois except for the Chicago Public Schools has its teacher pension payments made by the state as a consolidated payment to the Teachers Retirement System. Because of this, it is difficult to determine how much money these pension payments are worth to individual districts. CTBA has created per-district estimates for both normal cost (the payment that covers benefits being earned by current employees) and legacy cost (the debt service payment to make up for previous years' underfunding).

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