Community Unit School District 200 Committee of the Whole met Jan. 28.
Here are the minutes provided by the committee:
The Committee of the Whole meeting for the month of January of the Board of Education of Community Unit School District 200, DuPage County, Illinois, was called to order at the School Service Center, 130 W Park Ave, Wheaton, IL, by Board Vice President Julie Kulovits, on Wednesday, January 28, 2026, at 7:00 PM.
ROLL CALL
Upon the roll being called, the following were present:
Board Members: Ms. Julie Kulovits
Mr. Dave Long
Ms. Angela Blatner
Ms. Katy Ebbesen
Mr. Erik Hjerpe
Mr. John Rutledge
Absent: Mr. Rob Hanlon
Also in Attendance: Dr. Jeff Schuler, Superintendent
Ms. Alyssa Barry
Ms. Melissa Murphy
Dr. Brian O’Keeffe
Dr. Chris Silagi
Mr. Jason Spencer
PLEDGE OF ALLEGIANCE
Board Member Erik Hjerpe led the Board in the Pledge of Allegiance.
SUSPEND THE RULES AND ADJOURN TO A WORKSHOP SETTING
MOTION
Member Hjerpe moved, Member Blatner seconded to suspend the rules and adjourn to a workshop setting. Upon a roll call vote being taken the vote was: AYE 6, NAY 0. The motion carried 6-0.
Business Services
Five-Year Forecast
Dr. Brian O’Keeffe, Assistant Superintendent for Business Operations, presented the first iteration of the five-year forecast to the Board of Education. The PowerPoint presentation included information on the following:
What is Frontline Analytics?
● A powerful tool that can be used for:
o Development of a multi-year financial plan
o Scenario comparisons and “what-if” analysis
o Detailed budget and performance analysis
o Budget preparation and upload to accounting system
o Budget distribution and stakeholder reporting
Financial Forecasting
● What is a Five-Year Financial Forecast?
○ A comprehensive, interactive planning process that can be updated to assist CUSD 200 in making important financial decisions as assumptions change
● How do we use the plan?
○ Budget Planning
○ Tax Levy Determination
○ Scenario & Trend Analysis
○ Annual Update & Reassessment
Fiscal Metrics
● FY25 Operating Expense Per Pupil ($19,612 per student – from FY25 audit/AFR)
● FY25 Fund Balance (26.2% – in the lower range of the Board’s 25-40% fund balance policy)
● Standard & Poor’s Bond Rating (AA+, Stable Outlook – affirmed January 2026)
● State Board of Education Designation for FY25 (Financial Recognition – highest possible for 11th consecutive year)
● FY25 Balanced Budget (16th consecutive year of a balanced operating budget Data Elements
● FY27 Budget
● Annual Financial Reports (AFR) for past five years
● Consumer Price Index (CPI)
● Tax Levy/Extensions/Rates
● Equalized Assessed Valuations (EAVs) and New Construction
● Evidence-Based Funding (EBF) and Categorical Reimbursements
● Salary and Benefits Information
● Enrollment/Staffing
● Additional District Assumptions
Revenue Assumptions
● Levy Assumptions
○ % Change in Existing EAV (2025 – 2030)
○ New Construction (2025-2030)
○ Consumer Price Index (CPI) (2025 – 2030)
○ % of Levy Collected by Fiscal Year End (52.75%)
○ Tax Collection Rate (99.75%)
● Major Revenue Fund Assumptions (FY27 – FY31)
○ CPPRT (Corporate Personal Property Replacement Tax)
○ Interest Income
○ EBF (Evidence-Based Funding)
○ State MCAT (Mandated Categorical)
○ Federal Grants
Expenditure Assumptions
● Major Expenditure Assumptions (FY27 – FY31)
○ Salaries (WWEA, CEA, Non-CEA Clerical/Admin)
○ Lane Changes/Micro Credentials
○ Retirement/Resignation Reductions
○ Medical/Dental (Final Renewal Rates – April 2026)
Open Session Minutes – January 28, 2026 Page 2
○ Purchased Services/Supplies (Ed Fund & O&M Fund)
○ Purchased Services (Transportation Fund)
Future Budget Considerations
● Revenue Growth Considerations
○ Return of registration fees to pre-pandemic levels ($1M)
● Revenue Reduction Considerations
○ State of Illinois FY27 Budget
○ Federal Grants (IDEA, Title, etc.)
● Expense Reduction Considerations
○ Staff Attrition/Retirement
○ Supplies/Purchased Services
○ Sherman-Dergis Allocations
CUSD 200 Funds
● 10 (Educational), 20 (Operations & Maintenance), 30 (Debt Service), 40 (Transportation), 50 (Municipal Retirement/Social Security IMRF/SS), 60 (Capital Projects), 70 (Working Cash), 80 (Tort), 90 (Fire Prevention & Safety)
Operating Fund Projections
Accounting Methods
● Cash Basis Accounting: focuses on our cash flow; revenues are documented when we receive them, and expenses are documented when we pay them
● Accrual Basis Accounting: tracks whenever an action results in earnings or accrues an expense
● Cash Basis Considerations
○ All taxes received through June 30th stay in fiscal year
○ All payments received and deposited by June 30th stay in fiscal year
○ All expenses paid through June 30th stay in fiscal year
● Accrual Basis Considerations
○ 50/50 tax allocation @ June 30th
○ All payroll and benefit costs for school year counted in fiscal year
○ All invoices received in July and August for prior fiscal year counted in prior fiscal year
Cash Fund Balance Update – 2024/25
● Includes operating fund balance as of 7/1/2024, total revenues, expenditures, surplus/deficit, and the beginning and ending cash for the 2025 amended and actuals, as well as the fund balance percentage for the 2025 amended and 2025 actuals
Cash Fund Balance Update – 2025/26
● Includes operating fund balance as of 6/30/2025 and 7/1/2025, total revenues, expenditures, surplus/deficit, beginning and ending cash and fund balance for the 2026 budget, as well as the auditor adjustments for FY25 (includes the difference from 6/30 to 7/1fund balance, funds 10 and 40 lease payments, and additional interest – working cash fund)
CUSD 200 January 2026 Five-Year Projection Summary – Operating Funds – Cash Fund Balance
● Total revenues, expenditures, surplus/deficit, other financial sources, cash fund balance and projected year-end balance for FY 2026 budget and projections for FY27 – FY31 CUSD 200 January 2026 Five-Year Projection Summary – Operating Funds – Accrual Fund Balance
● Total revenues, expenditures, surplus/deficit, other financial sources, cash fund balance and projected year-end balance for FY 2026 budget, and projections for FY27 – FY31 CUSD 200 January 2026 Five-Year Projection Summary – All Funds – Cash Fund Balance
● Total revenues, expenditures, surplus/deficit, other financial sources, cash fund balance and projected year-end balance for FY 2026 budget, and projections for FY27 – FY31
CUSD 200 January 2026 Five-Year Projection Summary – All Funds – Accrual Fund Balance
● Total revenues, expenditures, surplus/deficit, other financial sources, cash fund balance and projected year-end balance for FY 2026 budget, and projections for FY27 – FY31
There was additional information/comments on the following:
● The Board was reminded that they passed a resolution at the January business meeting to begin the budget process and build next year’s budget. The five-year projections launch the development of that budget.
● This is the first look at what the budget planning process looks like and was reviewed with the Finance Committee. Keep in mind this is not codified, and some of the data elements can and will change as the budget is being built, as the State has not yet passed its budget for the upcoming year.
● The five-year forecast is a view into the future for the Board and administration on where we think we will be on the financial side, using conservative assumptions.
● The 2025 tax levy was approved in December. The county collects that data and will provide an outlook in March, with finalization in May. At that point, we will know the actual final extension for the 25 levy, details about new construction, and our tax rates. All of this is calculated at the county level.
● The maturation of Wheaton TIF #3 in December 2028 is estimated to contribute $35 million in new construction value to the levy.
● The interest income opportunities and overnight rates we’ve had will mean we are going to exceed the budget this year.
● EBF (Evidence-Based Funding) is the former General State Aid and represents the funding directly from the state of Illinois to support school districts. There have been small, incremental increases. District 200 is in tier 3 of the EBF formula. Once we reach tier 4 (100% funded), it is held harmless, meaning we would not receive new funding dollars.
● MCAT (Mandated Categoricals) – pay in prior years and get reimbursements for in future years. The two major categories are transportation (both regular and special education) and private education and orphanage tuition. The state has further prorated the prorations for those reimbursements.
● On the expenditure side, projections include salary and benefit increases, with both union contracts featuring a 3.5% floor for the upcoming year of current agreements, significant medical/dental insurance renewal rates, and transportation costs modeling a 5% increase.
● Medical/dental renewal rates and the timeline for this process. We will know the exact percentages in April and can build this into the budget.
● District 200 registration fees vs. comparable districts.
● The operating fund balance discrepancy stems from a 2024 payroll dating error in the Infinite Visions system, where a July date was incorrectly used instead of June, affecting the reported year-end balance.
● Reimbursements from the debt issuance that was issued last March related to the referendum were built as revenue, but the auditors treated it as a transfer.
● The new GASB accounting standard required moving $1.079 million in lease payments from operating funds to the debt service fund in FY25.
● We will have an amended budget this year due to the second debt issuance.
● The five-year projection summary for operating funds (cash fund balance) surplus/deficit line in the middle of the page shows the district is structurally sound (revenues exceed operational expenses). Capital investments in facilities ($7.2 million annually in Sherman Dergis work) are the source of the projected deficits.
● A reminder that any adjustments made in one year of the projections will carry forward and have a positive impact on future years.
● The tentative amended budget for FY26 (because of the debt issuance) will come to the Board in March, with final approval expected in May. Once the final amended budget is completed, that information will be uploaded to Frontline to include it in the five-year financial plan and the tentative FY27 budget in July.
There were questions and/or additional discussion on the following:
● The model uses 52.75% for the percentage of levy collected by fiscal year-end.
● The difference between 2025 and outlying years for the percentage change in existing EAV, based on information and feedback from assessor offices throughout DuPage County.
● Retirement and resignation reductions—natural increases allocated to everyone in the system are included in the salaries and benefits line. The system assumes that higher-salaried retirees will be replaced with entry-level hires.
● Annual notification authorizing non-reemployment of non-tenured staff and the impact on the projections.
● Purchased services/supplies include any type of service we buy to support a building or the district.
● Student enrollment projections for the next five years, as they relate to staffing. Incoming Kindergarten classes have been consistent; outgoing junior/senior classes have been bigger than incoming Kindergarten classes. Believe the enrollment will trend down a bit.
● Payroll adjustment dating issue – what controls are in place to prevent this from happening again? Are there manual processes in the IV financial system, and do any payroll or finance systems need upgrading?
● Board fund balance policy (25-40%) and whether it is tied to a cash basis. Changing the fund balance policy—it’s not viable to lower the minimum based on needs throughout the year.
● The working cash fund is used to pay for all obligations.
● Difficult coming into a projection that is based on a cash balance $12 million lower than expected from a year ago. Consideration for tighter controls and sign-offs going forward.
● Expenditure increases from original to amended to actual, and why salaries/benefits are elevated in the actuals vs. the amended numbers. Noted the hiring of people throughout the year to fill positions, and increased substitute dollars.
● Consideration for a control: as the year progresses, if a variance is observed above a certain threshold in actuals vs. budgeted or amended amounts, the Board should be made aware and determine whether it warrants refreshing the five-year projections. Planning time to consider options would be affected.
● Based on future budget considerations and potential levers, requested that the Facilities Committee review Sherman Dergis spending, noting the middle school construction and renovations taking place.
● We need to be cautious not to significantly reduce the Sherman Dergis spending despite the budget noting some significant items like field turf at the high schools, which need to be addressed.
● Budget trends, especially in education, reflect what we are observing across the country. Pandemic funding for academic recovery in our district was used to invest in resources for our kids, including hiring additional staff. With those recovery dollars gone, the budget is affected.
● Future budget considerations/options – the solution may not be just one of the three levers, but a bit of all three. Believe these are manageable numbers, but have to correct the immediate year and carry that forward.
● Funding from the state – unsure what is going to happen, and there is a risk there.
● Students in the free/reduced program would continue to be exempt from fees regardless of whether fees were adjusted.
● There have not been any updates on the social media financial settlement.
● If we discuss tightening the overall headcount and how that affects individual people, these are two separate processes. There is enough natural attrition within a school district of our size, and we are not talking about a large-scale reduction-in-force. District-level staff are beginning to work with our buildings to develop an initial staffing-need projection based on enrollment and rolling cohorts, then carry it up to the next level. High school students are beginning to register for next year’s courses. The first effort is tightening staffing without immediately impacting services. Then, review all support or intervention resources to ensure we are as efficient as possible before discussing anything program-specific.
● Reiterated we are not talking about a large-scale budget reduction. The gap ($2 million) relative to the size of our budget is not major.
● The district is not considering removing the supports put in place during the pandemic, but is continuing to explore how we can do so as efficiently as possible.
Strategic Plan
Vision 2030 Update
District 200 has utilized strategic planning as a tool to guide the work of the District and School Board. Our current strategic planning effort, Vision 2026, started with the development of our Portrait of a Graduate. That work involved two rounds of community input, and the work of a design team that developed the Portrait based on the input and community engagement sessions. The Portrait was presented to the Board of Education in January of 2022, and launched the development of our Vision 2026 Plan that has guided our work for the last four years. As we discussed at the October COW Meeting and November BOE Meeting, we have begun work on a new Vision 2030 Strategic Plan. Our goal would be to work on this plan through the Spring of 2026, with a goal of bringing a draft of the Vision 2030 Plan to the Board of Education by May. The work will be guided by a Core Planning Team and informed by feedback from both internal and external stakeholder groups. This discussion will focus on two key aspects of the Vision 2026 Plan: proposed updates to our Portrait of a Graduate and to the Key Performance Indicator section of our Strategic Planning Dashboard.
In November, an initial discussion was held with the Board of Education on the Vision 2030 Strategic Plan. The Board provided input on potential changes and adjustments, with many of those updates focused on our Portrait of a Graduate. The Vision 2030 Strategic Planning Core Team has identified proposed updates for our Portrait of a Graduate and the Key Performance Indicator section of our Dashboard, which were discussed with the Board at this Committee of the Whole Meeting.
At the meeting, members of the Senior Leadership Team reviewed The Portrait of a Graduate: A Strategic Compass – Defining Our Vision for Every Student in CUSD 200, and included information on the following:
● Vision 2026 Portrait of a Graduate (POG)
○ Academically Excellent Student – possesses mastery of core academic content and skills and recognizes the importance of being a life-long and self-directed learner
○ Communicator – articulates and expresses thoughts clearly, self-advocates for their needs, and listens and understands diverse perspectives
○ Problem Solver – designs and creates solutions by innovating, thinking critically and independently, and is ethical in their decision making
○ Resilient Learner – responds to challenges, engages in effortful learning, and demonstrates adaptability amidst change
○ Collaborator – valuably contributes when working with others and is one who understands and values the diverse strengths of others, particularly by displaying a sense of empathy
● More Than Just a Diploma
○ The “North Star” – POG is a collective vision that articulates the skills, character traits, and competencies our community believes are vital for success in life, college, and career. It moves beyond test scores to capture the holistic development of our students.
○ The Destination – serves as the destination for our strategic journey. By clearly defining what we want our graduates to look like, we can better align our strategies, metrics, and culture to ensure every student arrives at that destination prepared for their future.
● Impact Across the District as Part of Vision 2030
○ Students – gain agency and ownership over their learning journey, understanding why they are learning specific skills
○ Educators – received clarity on the ultimate goal of instruction, allowing for authentic and relevant teaching experiences
○ Community – ensures our schools are producing citizens who are workforce-ready, adaptable, and civic-minded
● How did we get here?
○ Essential question in 2022… What are the qualities and skills our students should have when they graduate?
○ Since 2022, many more school districts, and even entire states, have developed a Portrait or Profile of a Graduate
○ Strategic Planning Core Team – reviewed a number of updated research documents, including documents from other states, and identified some proposed adjustments for the new Vision 2030 plan
○ All Administrative Team – reviewed the proposed changes and provided feedback in January
● What do we want to continue…
○ An academically excellent student is someone who possesses mastery of core academic content and skills and recognizes the importance of being a lifelong and self-directed learner
○ A communicator is someone who articulates and expresses thoughts clearly, self-advocates for their needs, and listens and understands diverse perspectives
○ A resilient learner is someone who responds to challenges, engages in effortful learning, and demonstrates adaptability amidst change
○ A collaborator is someone who valuably contributes when working with others and is one who understands and values the diverse strengths of others, particularly by displaying a sense of empathy
● Proposed Adjustment to Problem Solver
○ Change “innovating” – use a term with an agreed-upon definition
○ Change thinking “critically” – expand to include other “thinking” types
○ Change thinking “independently” – value collaboration
○ Change “ethical in their decision making” – place emphasis that the solutions themselves are ethical
● Proposed Edit to Problem Solver
○ A problem solver is someone who analyzes and evaluates information to find creative and ethical solutions within a dynamic environment
○ ‘Innovating’ merges with ‘analyzes’, ‘evaluates’, and ‘creative solutions’ to include a more agreed-upon terminology while also distinguishing the different types of cognitive processes students use to approach a problem
○ Removes ‘independently’ so as not to conflict with the collaborator skill ○ Brings clarity that proposed solutions are ethical and the environment in which problem-solving thrives is a dynamic one
● A Proposed Addition
○ A graduate that is healthy and well is someone who develops and engages in healthy habits contributing to their physical, emotional and social well-being
● Healthy and Well Addition
○ The importance of health and wellness – foundational, current, and future implications, enhances or inhibits capabilities
○ Health and Wellness Foundational Components – Physical Activity (habits of physical activity), Nutritional Habits (habits of dietary choices/substance avoidance), Positive Relationships (establishing healthy relationships), Positive Mindset and Self-Belief (self-awareness of strengths and weaknesses/willingness to work hard / self-advocacy)
● Questions and Feedback
The Key Performance Indicators/Metrics of the Dashboard recommendations for Vision 2030 were also reviewed. Mrs. Murphy discussed current metrics and recommended changes with all District administrators. This included information on the following:
● Recommended changes in K-8 Metrics:
○ Grades K-1, 2-5, and 6-8 FastBridge (aReading and Math) – recommendation is to show the percentage of students that meet expectations for Tier 1 on the dashboard title and provide the percentage in Tier 1, 2, and 3 on the data graphs
○ FastBridge Growth – recommendation is to remove this metric as it creates redundancy with the IAR growth metric
● Recommended changes in High School Metrics:
○ PSAT to SAT Growth – recommendation is to remove this metric as SAT is no longer the state assessment. Additionally, ISBE now has a growth metric for PreACT to ACT that has been added to the dashboard this year
● Recommended changes to District Metrics:
○ Equity Journey Continuum – recommendation is to remove this metric. It hasn’t provided the same level of clarity on closing achievement gaps as the reporting included for the Board annually on subgroup performance and growth forFastBridge, IAR, and High School Proficiency
● Other Work
○ District 200 metric descriptions will be reviewed to ensure they are transparent and can be easily understood by community stakeholders
○ The district will investigate a method to designate when a metric is holding steady and performance is strong
There was additional information/comments on the following:
● The Portrait of a Graduate (POG) was driven and developed through both internal and external feedback and a design team that worked on what we desire for our graduates.
● We want to continue with the majority of our POG. Through updates from members of the Senior Leadership Team over the life of Vision 2026 (our current POG), we have seen steady progress in morale, student learning, student connectedness, and emotional wellness data pieces. Believe we are on a good trajectory.
● The strand of “health and wellness” has been a large part of our work in District 200, but was not specifically called out on our POG.
● Will continue to report to the Board district data by subgroup. This is typically reported to the Board in October for almost every metric that sits on the dashboard.
There were questions and/or additional discussion on the following:
● As a result of the proposed changes, what changes in curriculum, instruction, procedures, and the counseling of students would be needed to implement this? Part of the answer will come from the strategies section of the strategic plan and from building out the descriptors by level.
● Concern with removing the word “independently” from problem solving, noting students still should be self-reliant thinkers.
● Would “health and wellness” become a fifth component on the POG?
● Do not feel that “healthy and well” is a defining piece of a POG. The word choice is bothering; we cannot always guarantee students will leave with this; we cannot control this; it seems more curriculum-related.
● Want to be careful about the wording we use, want it to be inclusive. Encourage the team to run this by the special education parents and to think about what we are fundamentally doing to make this a reality.
● The importance of adding something to the POG about being a good citizen and community service; would like to see that called out.
● Trust the process.
● Other elements of the POG are interwoven in everything we do. There are health and wellness elements that can be woven in, so encouraged to keep exploring them.
● Commend the group for the slide that reads “producing citizens who are civic-minded.” Is there a way to make it more concrete with things?
● The judgment that comes with not being “healthy and well.” The focus on the habits was noted.
● When we add something, it is a good idea to check whether we can subtract something so we don’t end up with too much.
● Interested in the different inputs that are/will be used to obtain broader feedback. Reviewed the process used when POG was first developed, and the process going forward to gain feedback.
● Building a plan collectively based on the vision. Came to the Board for feedback and can take it back out for broader input. It was not intended to come to the Board and say we were done with feedback.
● Timeline for this – the goal is to have an entire plan ready by the end of this school year.
● “Resilient learner” – struggle with how to assess this descriptor.
● Has the district considered using the NSC (National Student Clearinghouse) data (since the data clearinghouse is available), which would allow us to track how students fare on their postsecondary paths? The district will further investigate the feasibility of this.
● IAR data and the lag between when tests are administered and when results are given to the district, compared with the immediate results from FastBridge assessments. Recommendation to eliminate some redundancy in reporting this to the Board, but intend to continue to use the FastBridge data internally within our system.
PUBLIC COMMENTS – Agenda Items & Non-Agenda Items
In accordance with Board Policy 2.230, members of the public wishing to offer public comment had the opportunity to do so. A public comment sign-up sheet was made available until 7:00 p.m. at the meeting site. The Board Meeting was available for viewing via live stream on the District’s YouTube channel at www.youtube.com/communityunitschooldistrict200.
Per Board Policy, the Board may shorten the time allocation for each person to less than three minutes to allow the maximum number of people the opportunity to speak. The Board did not shorten the time allocation for each speaker due to the number of speakers.
Speaker Topic
Tim Kane ICE Policy
Rebecca Hackman ICE Policy
Claudia Romero ICE Policy
ADJOURNMENT
MOTION
There being no further business to come before the Board in Open Session, Member Long moved, Member Rutledge seconded to adjourn the meeting. Upon a voice call being taken, all were in favor. The motion carried 6-0.
The meeting adjourned at 8:56 PM.
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