Wheeling School District 21 adopts fiscal 2027 budget

Community Consolidated School District 21 has adopted its fiscal 2027 budget, projecting $160.26 million in revenue and $145.41 million in expenditures as the district continues to invest in students while maintaining a focus on long-term financial stability.

The Board of Education approved the budget following the district’s annual budget development process, which includes a public display and hearing before formal adoption. The district is required to submit its adopted budget to the Illinois State Board of Education and the Cook County Clerk by Oct. 31.

The district’s projected revenue for fiscal 2027 is being driven in part by a 4.2% increase in property tax revenue, supported by the consumer price index and new property growth within the district. It also anticipates increased local revenue from several tax increment financing (TIF) distributions, including the North Milwaukee Lake-Cook TIF, Town Center TIF and Southeast TIF.

State funding is expected to remain stable, with a 2.75% increase in evidence-based funding and a 10.71% increase in mandated categorical grants. The additional state funding will help offset rising transportation costs, according to district officials.

Federal revenue is projected to fall by 11.7%, primarily due to reductions in pandemic-era funding sources and changes in program allocations.

On the expenditure side, salaries and benefits are projected to increase by 6.1%, while purchased services are expected to rise by 1.4%. The budget also includes targeted investments in technology, including Chromebooks, and curriculum resources such as Amplify Education, along with increased costs for energy and special education tuition.

The budget also provides dedicated funding for school kits, student field trips, building-level assemblies and student incentives, as well as expanded support for after-school program stipends.

“These investments reflect our commitment to making sure our resources are reaching students and classrooms in meaningful ways,” said Superintendent Dr. Michael Connolly. “At the same time, we have to be thoughtful about the long-term sustainability of the district. This budget allows us to continue supporting the work happening in our schools while maintaining a strong financial position.”

Prior to estimated summer construction transfers, District 21 projects an operating surplus of approximately $14.6 million. The district also projects its ending operating fund balance will equal approximately 35.1% of expenditures, in line with the district’s fund balance policy.

Board President Jessica Riddick said the budget reflects a balance between addressing the district’s current needs and maintaining fiscal responsibility.

“Our responsibility is to make sure we are using the resources provided by our community carefully and intentionally,” Riddick said. “This budget allows us to continue investing directly in our students and schools while also maintaining the financial stability that our district needs to plan for the future.”

Across all funds, the district said the budget prioritizes direct resources for student achievement and operational stability while maintaining a focus on fiscal responsibility.

The fiscal 2027 budget will guide the district’s financial operations through the 2026-27 fiscal year.

Resources:

• Fiscal 2027 Original Budget
• Fiscal 2027 Budget Summary