boardmeetings.glenbrook225.org...agenda item #3 november 27, 2017 to: dr. riggle, superintendent...

AGENDA ITEM #3

November 27, 2017

To: Dr. Riggle, Superintendent

Board of Education

Fr: Karen Geddeis

Re: Glenbrook Stories - December 11, 2017

MEMO

For our December Glenbrook Stories segment, we will get to know GBS sophomore Kate

Stack, who was one of five national finalists that travelled to Los Angeles for Marvel

Studios’ Thor: Ragnarok Superpower of STEM Challenge. She designed a kid-friendly

Epi-Spot (pen), that doubles as a teddy bear and can be used as a training tool. It

teaches kids the important steps of using an EpiPen injector while easing their fears at

the same time. The tech-savvy invention includes a microcomputer, programming and

other electrical components.

Kate was inspired to create the Epi-Spot due to her own experiences with food allergies.

• “What strikes me most is the thoughtful and intelligent questions that Kate poses …It’s obvious that her engineering design thinking is coming into play and it’s because of

her GBS classes. She has grown so much since starting at GBS.” - Kate’s mom, Karen

Stack

• “Kate is a natural maker. She loves to problem solve and is very passionate about

helping others. In addition to her Epi-Spot and numerous other maker projects, Kate

loves to do outreach to inspire girls to develop confidence in STEM fields and

endeavors.” - Kate’s teacher, Mike Sinde

This story focuses on the themes of innovation, the road to success, and service learning.

Agenda Item 06.1b

To: Dr. Mike Riggle

Board of Education

From: Brad Swanson

Date: December 11, 2017

Re: Appointments: Support Staff

Name Bldg. Position Calendar FTE Start

Date

Schedule Salary Hourly

Barrera,

Daniel

GBS Maint Day 260 1.0 11/20/17 CU3 $50,505 $24.28

Henriot,

Jean-Louis

GBS Asst Plant

Operator

260 1.0 9/1/17 Ex Pro $76,898 $36.97

Geallis,

Austin

GBE Parapro GBE .30 12/4/17 P-1 $9,920 $15.50

Yang, Jean GBN RN 186.5 .56 12/18/17 Ex Pro $35,182 $30.62

Consent Agenda Item 06.2b

To: Dr. Mike Riggle

Board of Education

From: Brad Swanson


Re: Resignations/Terminations: Support Staff

Name Position Effective School

Benvenuti, Jack Paraprofessional 11.30.17 GBE

Nabolotny,

Michael

Dean’s Instructional

Assistant

12.22.17 GBN

TO: Dr. Mike Riggle

FROM: Rosanne Williamson

RE: FOIA Requests

FOIA Response:

Please see the attached email response. Responsive documents can found online at

http://il.glenbrook.schoolboard.net/board.

Background:

The Freedom of Information Act (FOIA - 5 ILCS 140/1 et seq.) is a state statute that provides the

public the right to access government documents and records. A person can ask a public body for

a copy of its records on a specific subject and the public body must provide those records, unless

there is an exemption in the statute that protects those records from disclosure (for example:

records containing information concerning student records or personal privacy).

A public body must respond to a FOIA request within 5 business days after the public body

receives the request or 21 business days if the request is for commercial purpose. That time

period may be extended for an additional 5 business days from the date of the original due date

if:

The requested information is stored at a different location;

The request requires the collection of a substantial number of documents;

The request requires an extensive search;

The requested records have not been located and require additional effort to find;

The requested records need to be reviewed by staff who can determine whether they are

exempt from FOIA;

The requested records cannot be produced without unduly burdening the public body or

interfering with its operations; or

The request requires the public body to consult with another public body who has substantial

interest in the subject matter of the request.

If additional time is needed, the public body must notify the requester in writing within 5

business days after the receipt of the request of the statutory reasons for the extension and when

the requested information will be produced.

12/6/2017 Glenbrook High School District 225 Mail - Fwd: 11.10.17 FOIA Jones: school suspension records

https://mail.google.com/mail/ca/u/0/?ui=2&ik=eaa5e41b73&jsver=vPUi2w7Prus.en.&view=pt&q=FOIA&qs=true&search=query&th=15fc5e6084fe87ab… 1/2

Elaine Geallis <[email protected]>

Fwd: 11.10.17 FOIA Jones: school suspension records 1 message

Rosanne Marie Williamson <[email protected]> Thu, Nov 16, 2017 at 11:34 AMTo: [email protected]: [email protected]

Dear Mr. Jones,

Thank you for writing to Glenbrook High School District 225 with your request for information pursuant to the Illinois Freedom of Information Act, 5ILCS 140/1 et seq.

On 11/10/17 we received your request for the following information:

· Documents related to school suspensions and the race/ethnicity of those suspended in Northbrook School District 225 dating back to the2015-2016 school year. I am requesting these records in aggregate.

District Response: This data includes both in and out of school suspensions.

Sincerely,

Rosanne Williamson Ed.D.Assistant Superintendent for Educational ServicesGlenbrook H.S. District 2253801 West Lake Ave.Glenview, IL 60026847-486-4701

---------- Forwarded message ---------- From: Jones, Charles <[email protected]> Date: Thu, Nov 9, 2017 at 8:30 PM Subject: FOIA school suspension records To: "[email protected]" <[email protected]>

Good evening Mr. Eike,My name is Charlie and I am a student at Loyola University Chicago. I am writing to you to obtain documents related to schoolsuspensions and the race/ethnicity of those suspended in Northbrook School District 225 dating back to the 2015-2016 schoolyear. I am requesting these records in aggregate. This FOIA request is for educational purposes so I am requesting that the fees bewaived. Thank you,Charlie Jones

https://maps.google.com/?q=3801+West+Lake+Ave.Glenview,+IL+60026+847&entry=gmail&source=g

https://maps.google.com/?q=3801+West+Lake+Ave.Glenview,+IL+60026+847&entry=gmail&source=g

tel:(847)%20486-4701

mailto:[email protected]



12/6/2017 Glenbrook High School District 225 Mail - Fwd: 11.10.17 FOIA Jones: school suspension records

https://mail.google.com/mail/ca/u/0/?ui=2&ik=eaa5e41b73&jsver=vPUi2w7Prus.en.&view=pt&q=FOIA&qs=true&search=query&th=15fc5e6084fe87ab… 2/2

Charlie Jones

LUC Community Relations Intern

Assistant Event Planner at Summer On the Plaza 2017

Loyola University Chicago, 2019

BA, Advertising/Public Relations

Minor, Political Science

1 11/06/17

MINUTES OF SPECIAL MEETING, BOARD OF EDUCATION, SCHOOL DISTRICT #225, COOK COUNTY,

ILLINOIS, NOVEMBER 6, 2017

A special meeting of the Board of Education, School District No. 225 was held on Monday, November 6, 2017, at approximately 7:06 p.m. at Glenbrook District Office Public Meeting Room 100A, pursuant to due notice of all members and the public.

The president called the meeting to order. Upon calling of the roll, the following members answered present:

Doughty, Glowacki, Kim, Shein, Sztainberg, Taub

Absent: Hanley

Also present: Fagel, Finan, Murphy (attorney), Petrarca (attorney), Riggle, Swanson, Williamson

APPROVAL OF AGENDA FOR THIS MEETING

Motion by Mr. Doughty, seconded by Dr. Kim to approve the agenda for this meeting.

Upon calling of the roll: aye: Doughty, Glowacki, Kim, Shein, Sztainberg, Taub nay: none Motion carried 6-0 .

RECOGNITION OF COMMUNITY VISITORS

None.

MOTION TO MOVE INTO CLOSED SESSION

Motion by Mr. Doughty, seconded by Mr. Taub to move into closed session at approximately 7:07 p.m.

● to consider the appointment, employment, compensation, discipline, performance, or dismissal of specific employees of the public body or legal counsel for the public body, including hearing testimony on a complaint lodged against an employee of the public body or against legal counsel for the public body to determine its validity;

● student disciplinary cases; (Section 2(c) (1) and (9) of the Open Meetings Act).

Upon calling of the roll:

2 11/6/17

aye: Doughty, Glowacki, Kim, Shein, Sztainberg, Taub

nay: none

Motion carried 6-0 . The Board returned to open session at 9:38 p.m.

ACTION REGARDING STUDENT # 11-06-17-01 DISCIPLINARY ACTION Motion by Mr. Doughty, seconded by Mr. Glowacki to approve the recommendation of

administration as revised in closed session.

Upon calling of the roll: aye: Doughty, Glowacki, Kim, Shein, Sztainberg, Taub

nay: none

Motion carried 6-0. ACTION REGARDING DISCIPLINARY ACTION FOR NON-CERTIFICATED STAFF MEMBER

Motion by Mr. Doughty, seconded by Mr. Sztainberg to move that we dismiss employee

Steven Schulhof from D225 for the reasons discussed in closed session.

Upon calling of the roll: aye: Doughty, Glowacki, Kim, Shein, Sztainberg, Taub

nay: none

Motion carried. 6-0.

ADJOURNMENT Motion by Mr. Doughty, seconded by Dr. Kim to adjourn the meeting at approximately 9:40 p.m.

Upon call for a vote on the motion, all present voted aye.*

Motion carried 6-0 .

* Doughty, Glowacki, Kim, Shein, Sztainberg, Taub

3 11/06/17

CERTIFIED TO BE CORRECT:

______________________________ PRESIDENT - BOARD OF EDUCATION _____________________________ SECRETARY - BOARD OF EDUCATION UPCOMING BOARD MEETINGS:

Monday, November 13, 2017 - 7:00 p.m. - Regular Board Meeting Monday, December 11, 2017 - 7:00 p.m. - Regular Board Meeting

Consent Agenda Item #06.07

GLENBROOK HIGH SCHOOL DISTRICT 225

FINANCE COMMITTEE MINUTES

November 7, 2017 7:32 AM – 9:32 AM

Administration Building - Public Meeting Room 100A

_______________________________________________

Members Present: Doughty, Fagel, Finan, Frandson, Gravel, Hanley, Ptak, Riggle,

Swanson, Tarver, Wright

Also Present: Geddeis

Members Absent: Raflores, Taub

Agenda Item #1: Call to Order

A regular meeting of the Finance Committee was held in Room 100A at the Glenbrook

High School District 225 District Office on November 7, 2017. The meeting convened at

7:32 AM.

Agenda Item #2: Recognition of Community Visitors

There were no community members present at the meeting.

Agenda Item #3: Estimated Tax Levy for 2017

Dr. Gravel explained to the committee that each year the Business Services department

prepares an estimated tax levy. The estimated tax levy identifies the amount of money

requested to be raised by taxation for the year 2017. School districts are required to file a

tax levy with the County Clerk annually, on or before the last Tuesday in December.

Historically, the district has increased the tax levy by the maximum amount allowable

under the Property Tax Extension Limitation Law (PTELL), which is the lesser of 5%, or

the applicable percentage increase in the Consumer Price Index (CPI). Taking this into

consideration, the following data was utilized to develop the estimated tax levy for 2017:

a. Equalized Assessed Value (EAV) for Tax Year 2016 = $5,264,632,513

b. Percent change in the CPI = 2.1%

c. Estimated New Property Growth = 2.3%

Dr. Gravel shared that the estimated levy will be presented at the next Board of

Education meeting. At that time, he will request permission to publish the estimated

levy, and schedule a public hearing for December.

Agenda Item #4: Contingency Discussion

Dr. Gravel and Ms. Tarver presented historical contingencies activity from 2011/12 -

2017/18. He explained to the committee that for the first time the district is developing

the budget with a method identified as a modified, zero-based budget. As part of any

budget, Dr. Gravel explained that an organization plans for unanticipated expenses.

Because the district is now using a zero-based budget, the potential need for

contingencies becomes much more important. Currently the district determines the

contingency amount by taking ½ of 1% of the total expenses in each of the operating

funds.

After discussion, the committee agreed to reduce update the contingency methodology

to ¼ of 1% of the total expenses for only the education (10) and operations and

maintenance (20) funds. The committee suggested that Dr. Gravel put together another

agenda item regarding contingencies, explaining the contingency approach in more

detail for our taxpayers and that we will be looking at reducing contingencies in FY19.

Dr. Gravel will bring this item forth at the next finance committee meeting scheduled for

December 4, 2017.

Agenda Item #5: Enrollment Forecast Update

Dr. Ptak information regarding the fall enrollment figures, as well as a 10-year

population forecast. Every year, using October 1st fall housing enrollment data, District

administration updates its enrollment projections using a cohort survival method, as

well as hiring a demographer Dr. Jerome McKibben to calculate a 10-year population

forecast.

The Glenbrook Cohort Survival Method uses feeder enrollment figures and tracks

cohorts of students as they progress from one grade to the next, beginning in

kindergarten. This method shows for GBN a 1% increase in enrollment over the next

three years, while GBS shows an increase of 2.5% through FY19/20 and then a gradual

decline.

The Population Forecast Method, though it takes into consideration the data acquired

from the Glenbrook Cohort Survival Method, primarily assesses the impact of fertility

rates, housing patterns, mortgage rates, mortality rates, census data migration patterns,

unemployment in its findings of enrollment data. Under this method GBN is forecasted

to grow by 174 students or 8.6% over the next 10 years and GBS will reach its peak of

2

3,199 in FY20 and gradually decline to 2,953 or 5.6% over the next 10 years.

Based on both methods, the district is very confident that they are right on track with

the appropriate amount of classroom space that would be required for future student

growth.

Agenda Item #6: Student To/From School Transportation Services Update

Dr. Gravel reminded the committee that during the October 3, 2017 Finance Committee

meeting, the group reviewed a financial summary for the student to/from school

transportation service provided by the District. As a follow-up to the October discussion,

it was requested that a high-level summary of bus services provided in recent years,

along with an explanation of required transportation services per Illinois School Code

and/or existing Board Policy.

As a township high school district, Glenbrook High School District 225 is not required to

provide free transportation services to students. It is important to note that while the

District may choose to provide free transportation services, it is not eligible to receive

reimbursement from the Illinois State Board of Education for those services, “provided

for regular public . . . residing less than one and one-half miles from their assigned

attendance center for which there is no safety hazard approv[ed] by the Department of

Transportation” (23 Ill Admin Code, Section 120.40).

Dr. Gravel shared that even with the increase in bus transportation fees for the 2017/18

school year, the highest number of bus passes, (1,063) since 1998/1999 were sold. The

Board of Education supported student transportation with a $24,000 subsidy. This

raised the philosophical question as to whether or not the board wants to continue using

education funds to subsidize student transportation. The committee made

recommendations regarding how the financial data was reported, and requested that the

administration provide recommendations for managing the costs of the student

transportation program at an upcoming committee meeting.

Agenda Item #7: Joint Request for Proposal for Audit Services

Ms. Tarver and Dr. Gravel explained to the committee that in conjunction with

Northfield Township Treasurer's Office and the Northfield Township School District

Nos. 28, 29, 31 and 225, a joint Request for Proposal (RFP) for Auditing Services was

issued. Best practice suggests that an auditor RFP be issued every three to five years.

It was the intention of the township school districts to partner in a joint request for

3

proposal (RFP) process for auditor services in the spring of 2017. However, due to

existing contracts for auditor services maintained by several of the elementary districts,

it was collectively decided that we would delay the RFP process until after the

completion of the FY2016-17 audits.

The RFP was sent to eleven accounting firms who have established themselves within

the school district auditing community. It is the intention of the Treasurer’s office and

the participating school districts to evaluate the RFP submission in November 2017,

interview potential firms in December 2017, and bring recommendations to their

respective boards in January 2018. Ms. Tarver will represent the District during the

RFP process.

Agenda Item #8: Other

Dr. Gravel explained that at the next Finance Committee Meeting he will discuss the

estimated tax levy, as well as a proposal for a new audit services company. Dr. Ptak will

also be presenting a review of the district’s enrollment projections.

Agenda Item #9: Adjournment

The meeting adjourned at 9:32 AM.

The next Finance Committee Meeting date will be December 4, 2017.

4

1

11/13/17

MINUTES OF REGULAR MEETING,

BOARD OF EDUCATION, SCHOOL

DISTRICT #225, COOK COUNTY,

ILLINOIS, NOVEMBER 13, 2017

A regular meeting of the Board of Education, School District No. 225 was held on

Monday, November 13, 2017, at approximately 7:00 p.m. at Glenbrook District Office

Public Meeting Room 100A, pursuant to due notice of all members and the public.

The president called the meeting to order. Upon calling of the roll, the following

members answered present:

Doughty, Glowacki, Hanley, Kim , Shein, Sztainberg

Absent: Taub

Also present: Fagel, Finan, Geallis, Geddeis, Gravel, Murphy (attorney), Ptak, Riggle,

Swanson, Williamson

Approval of Agenda for this Meeting

The board president noted that there was a revised document for agenda item

#10: Estimated Tax levy for 2017.

Motion by Mr. Doughty, seconded by Mrs. Hanley to approve the agenda for this

meeting.


aye: Doughty, Glowacki, Hanley, Kim, Shein, Sztainberg

nay: none

Motion carried 6-0.

Glenbrook Stories

Ms. Geddeis presented a video on the Geometry in Construction program at GBS.

She introduced the teachers Dan Leipert and Brian Schmalzer and two students who are

part of the class to share their story. The teachers and students explained how the

program brings math concepts to real-life applications.

In response to questions, the teachers explained how students are chosen for

participation in the program and thanked Evanston Lumber who sells the program

lumber at cost.

2 11/13/17

Recognition of Community Visitors

Sidney Morrison spoke on his displeasure at the district’s handling of the

settlement agreement with Steven Schulhof.

The administration reminded Mr. Morrison that it is the policy of Board to listen

and consider the content of the message, however they do not comment.

Board and Superintendent Reports

Dr. Riggle noted that there is good work being done at both schools with their food

drives.

Dr. Finan

● Provided detailed information on the amount of money and food that was

donated to the food pantry

● Shared information on local establishments who will donate a portion of

their profits to the food pantry

● Reminded the Board that on November 20 the GBN vs GBS Faculty

Basketball Game will be taking place

Dr. Fagel

● Shared details of the GBS food drive

● Stated GBS is also looking forward to the GBN vs GBS Faculty Basketball

Game

Dr. Riggle

● Stated Sunday, Nov. 19: 38th Annual Fall GSO Concert will be held at GBS 3:30

p.m. and is free to the public ● Reminded the Board that information on the Triple I conference was in their

packet

A board member stated he had his initial training on the electronic board packet

and believes we are off to a good start.

Motion to Approve Consent Agenda Items

In response to questions the administration received from Board members they

explained:

● 6.13 - Model UN

○ Dr. Riggle stated the expense amount is correct

● 6.14 - GBS Japan Trip

○ No formal expectations from students when they return from the

trip

○ Explained how GBS was selected for this unbelievable opportunity

3

11/13/17

○ Shared if the number of student exceeds the number allowed,

preference will be given to the older students

Motion by Mr. Doughty, seconded by Mrs. Hanley to approve the following items

on the consent agenda:

1. Appointments

a. Certified - none

b. Support Staff

2. Resignations/Terminations

a. Certified - none

b. Support Staff - none

3. FOIA

4. Approval of Accounts Payable Bills - $1,656,600.55

5. Approval of Payroll Disbursements - $1,103,454.15

6. Approval of Revolving Fund Reimbursement - $17,151.17

7. Minutes

October 23, 2017 Regular Board Meeting

October 23, 2017 Regular Closed Meeting

8. Gifts

Gift From Amount or Item School Department Account

KIE/Kintetsu

International $5,000.00 GBS

World

Languages -

Japanese

program 830920

4 11/13/17

AT&T

Corporate

Giving

Program $50.00 GBS

Student Aid

Fund 830060

Mr. & Mrs.

Thomas Prchal

Sewing supplies:

cutting board,

ribbon, seam tape,

and fabric GBS

Career & Tech

Education -

Fashion &

Apparel Design

classes N/A

Village of

Northbrook $250.00 GBN Fine Arts 820925

Fisher Cohen

Waldman

Shapiro, LLP $100.00 GBN

Career & Tech

Education -

Business ENBE4900

Keith

Landauer

Northbrook

Photography

supplies

GBN Fine Arts N/A

Mr. & Mrs.

Creasey

2002 BMW 325CI

VIN:WBABS33482J

Y42307 GBN

Career & Tech

Ed. - Autos N/A

9. Board Policy 5060 - Disposal of Assets

10. Academic Attainment

11. Approval of Professional Leave Expenses

12. Agreement and General Release for Non-Certificated Employee(s) - none

13. GBS Model UN Trip to National High School Model UN Conference

14. GBS Japan Trip

15. GBS Summer Study Abroad Program in Seville, Spain


5

11/13/17


nay: none

Motion carried 6-0.

Public Hearing: Authorizing Life Safety Work

Dr. Riggle declared the public hearing on the authorization of life safety work

open at approximately 7:34 p.m. and asked if there was anyone from the public who

wished to comment.

No members of the public commented.

Dr. Riggle declared the public hearing closed at approximately 7:35 p.m.

Discussion/Action: Follow-Up

a. Resolution Authorizing Additional Life Safety Work

The administration noted the word change in the resolution incorporated after the

last board meeting.

In response to a board member’s question, the administration stated the life

expectancy of a new tennis court is approximately 30 years.

b. Approval of Summer 2018 Life Safety Projects

The administration explained they are asking for:

1. Authorization to allow Arcon & Associates to begin bid specifications for life Safety

projects

2. Authorization to submit lifety safety amendment to add GBN tennis court

replacement to scope of work with the State of Illinois

Motion to Approve the Resolution Authorizing Additional Life Safety

Repairs

Motion by Mr. Doughty, seconded by Mr. Glowacki to approve the resolution

authorizing additional life safety repairs.



nay: none

Motion carried 6-0.

6 11/13/17

Motion to Authorize the District Architect, ARCON & Associates, to

Begin Developing Bid Specifications for the Recommended Summer

2018 Life Safety Projects

Motion by Mr. Doughty, seconded by Dr. Kim to approve authorize the District

architect, ARCON & Associates, to begin developing bid specifications for the

recommended Summer 2018 Life Safety Projects.



nay: none

Motion carried 6-0.

Motion to Authorize the Administration to Submit a Life Safety

Amendment to the State of Illinois to Add the GBN Tennis Court

Replacement and GBS Pool Boiler Replacement to the Life Safety

Scope of Work

Motion by Mr. Doughty, seconded by Mrs. Hanley to authorize the administration

to submit a life safety amendment to the State of Illinois to add the GBN tennis court

replacement and GBS pool boiler replacement to the Life Safety scope of work.



nay: none

Motion carried 6-0.

c. Approval of Summer 2018 Capital Projects

Motion to Authorize the District architect, ARCON & Associates, to

Develop Bid Specifications for the Recommended Summer 2018

Paving and Concrete Work as Outlined

Motion by Mr. Doughty, seconded by Dr. Sztainberg to authorize the District

architect, ARCON & Associates, to develop bid specifications for the recommended

Summer 2018 Paving and Concrete work as outlined.



7

11/13/17

nay: none

Motion carried 6-0.

Motion to Authorize the District Architect, ARCON & Associates, to

Develop Bid Specifications for the Recommended Summer 2018 GBN

Back Gym Renovation Work as Outlined

Motion by Mr. Doughty, seconded by Dr. Sztainberg to authorize the District

architect, ARCON & Associates, to develop bid specifications for the recommended

Summer 2018 GBN Back Gym Renovation work as outlined.



nay: none

Motion carried 6-0.

Discussion/Action: District 30 Land Swap Update

Dr. Riggle stated that after the last board meeting, he met with stakeholders to

answer Board member questions. He provided the Board with an updated document

with additional diagrams of the proposed work and traffic pattern.

Dr. Riggle noted that Erin Miller of ARCON, and Tim Sjogren from Kimley-Horn,

who conducted the traffic study and submitted a design for the traffic pattern are here to

answer any questions.

Board members who were in attendance at the stakeholders meeting were happy

with the answers they received regarding safety concerns. A board member made note

that Dr. Wegley (District 30 superintendent) assured them that if District 225 needs to

change their school schedule District 30 would change theirs to alleviate any traffic

concerns.

Mr. Murphy arrived at 7:58 p.m.

Motion to Approve the Joint Resolution and Intergovernmental

Agreement Authorizing the Exchange of Real Property Between the

Board of Education of Northfield Township High School District 225

and the Board of Education of Northbrook/Glenview School district 30

Motion by Mr. Doughty, seconded by Dr. Sztainberg to approve the joint

resolution and intergovernmental agreement Authorizing the Exchange of Real Property

Between the Board of Education of Northfield Township High School District 225 and

8 11/13/17

the Board of Education of Northbrook/Glenview School district 30



nay: none

Motion carried 6-0.

Discussion/Action: Estimated Tax Levy for 2017

Dr. Riggle highlighted the changes made on the revised document that was

distributed this evening.

Dr. Gravel:

● Reviewed

○ What is a tax levy

○ Structure of the tax levy

○ How PTELL impacts how we build our levy

● Asked the Board

○ For approval of the Board to advertise the proposed levy to the community

○ For approval to schedule public hearing on the estimated tax levy at the

regularly scheduled board meeting on December 11, 2017

In response to board members’ questions, the administration answered clarifying

questions regarding how this affects taxpayers taxes and new growth calculations.

Motion to Approve Resolution Regarding Estimated Amounts

Necessary to be Levied for the Year 2017

Motion by Mr. Doughty, seconded by Dr. Kim to approve the resolution regarding

estimated amounts necessary to be levied for the year 2017.



nay: none

Motion carried 6-0.

Discussion/Action: Enrollment Forecast Update

Dr. Ptak provided an update on enrollment projections and noted the projections

have been very accurate.

9

11/13/17

In response to board members’ questions, the administration:

● Shared the enhancements the District has made to prepare for the growing

enrollment

● Stated we are prepared for enrollment changes

● Explained possible options the schools are still reviewing

Discussion/Action: Dashboard Reports

Dr. Williamson noted this data is brought every year and has remained relatively

consistent over time.

In response to board members’ questions, the administration:

● Stated it is an ongoing challenge to try to mimic representation of our student

demographics with our teacher demographics, noted steps that have been taken

and those that can be taken going forward

● Explained the many factors that may be affecting the increase in GPA scores

● Shared the biggest challenge the district is facing is regarding subgroups of

students who perform below their counterparts

Miscellaneous Topics

Dr. Riggle asked the Board to consider having a special meeting in December to

discuss collective bargaining in closed session.

Special meeting scheduled December 18 - 6:30 p.m. Dinner will provided.

Review and Summary of Board Meeting

Upcoming Board Meetings:

Monday, December 11, 2017 - 7:00 p.m. - Regular Board Meeting

Monday, December 18, 2017 - 6:30 p.m. - Special Board Meeting

Motion to Move into Closed Session

Motion by Mr. Doughty, seconded by Mrs. Hanley to move into closed session at

approximately 9:04 p.m.

● to consider the appointment, employment, compensation, discipline,

performance, or dismissal of specific employees of the public body or legal counsel

for the public body, including hearing testimony on a complaint lodged against an

employee of the public body or against legal counsel for the public body to

determine its validity;

● student disciplinary cases;

● (Section 2(c) (1) and (9) of the Open Meetings Act).


10 11/13/17


nay: none

Motion carried 6-0.

The Board returned to open session at 11:18 p.m.

Action Regarding Resignation Agreement for a Certificated Staff

Member

Motion by Mr. Doughty, seconded by Mr. Glowacki to approve the resignation

agreement for Christine Memler.



nay: none

Motion carried 6-0.

Action Regarding Student Disciplinary Action

Motion by Mr. Doughty, seconded by Mrs. Hanley to accept the administration’s

recommendation regarding student disciplinary action for student #11-13-17-01.



nay: none

Motion carried 6-0.

Adjournment

Motion by Mr. Doughty, seconded by Mrs. Hanley to adjourn the meeting at

approximately 11:19 p.m.

Upon call for a vote on the motion, all present voted aye.*

Motion carried 6-0.

* Doughty, Glowacki, Hanley, Kim, Shein, Sztainberg

11

11/13/17

CERTIFIED TO BE CORRECT:

____________________________

PRESIDENT - BOARD OF EDUCATION

_____________________________

SECRETARY - BOARD OF EDUCATION

To: Dr. Mike Riggle From: Dr. Rosanne Williamson Re: Gifts Date: December 11, 2017 The following gifts have been received since the last acceptance of gifts by the Board of Education. I recommend the Board approve the acceptance of the following:

Gift From Amount or Item

School Department Account

Target 2241 Willow Rd. Glenview, IL 60025 $50.00 GBS Titans Helping Titans 830060

Target 679 E Dundee Rd. Palatine, IL 60074 $50.00 GBS Titans Helping Titans 830060

JC Penney $100.00 GBS Titans Helping Titans 830060

Olmar Corp. Inc. Cheesie’s Food Truck Chicago, IL $143.00 GBN SAO Food Drive 820990

David & Catherine Burnham 1546 Elm Ave Northbrook, IL $1,125.00 GBN Orchesis 820800

Aztec Dave’s Food Truck Inc. Cicero, IL $115.00 GBN SAO Food Drive 820990

Anonymous donation via Coca Cola Give $34.95 GBS Titans Helping Titans 830060


Gift From Amount or Item

School Department Account

Anonymous donation $5,000.00 GBS

Auditorium acct - Dimmer rack for Lyceum lighting ESAU5410

Randy Dautel 815 Revere Rd Glenview, IL 60025

Everett Walnut Console Piano

Serial #232255 GBS Fine Arts - Music

practice rooms N/A

North Shore Turf 131 Montgomery, Deerfield, IL 60015

1995 Ford F Super Duty

Cab; Vin #1FDLF47F2S

EA59310 GBS CTE/Autos N/A

Laura Cushnie Book Club/Neighbors $388.00 GBS Titans Helping Titans 830060

Laura Cushnie Book Club/Neighbors

$40.00 Visa gift card GBS Titans Helping Titans 830060

Carolyn Welch $1000.00 GBS Science Olympiad 830865

TO: Mike Riggle

FROM: Rosanne Williamson

RE: Semi-Annual Review Closed Session Minutes and Recordings

DATE: December 6, 2017

CC: Board of Education

Public Act 93-523 requires all school boards to keep a verbatim record (either audio or video) of their closed meetings. In addition, the Board must conduct at least a semi-annual review of verbatim recordings and minutes from closed session. We have been tracking and summarizing the topics that have been discussed in the closed session of each board meeting. Attached is a copy for your review.

The Board will need to make two decisions:

1) Make Public Closed Session Minutes. Closed session meeting verbatim recordings and minutes must remain confidential if disclosure would violate state or federal privacy requirements or confidentiality requirements, such as, but not limited to (a) a named student, (b) an employee’s or applicant’s personnel file and personal information, (c) school security plans, and (d) communications between the board and an attorney.

Recommendation: I recommend that that the board approve keeping all of the attached verbatim recordings and minutes confidential.

2) Destruction of Closed Session Recordings.

We will always have a copy of the written, approved minutes of the closed session on file. Closed session meeting recordings may be destroyed after (a) eighteen months have passed since they were created, (b) the Board formally approves the destruction of the particular recording, and (c) minutes of the particular closed session have been approved.

Recommendation: I recommend that the board approve a recommendation for the destruction of these verbatim recordings once all three of the above conditions have been met with the exception of the closed session recordings from:

06.15.17 09.11.17 06.26.17 09.25.17 07.24.17 09.25.17 #2 08.14.17 10.12.17 08.28.17 10.23.17

If the board approves these recommendations, we will destroy individual recordings eighteen months after the making of each recording, with the exception of those listed above.


1

Board Meeting Date Topics Discussed

1) Make Public Closed Minutes

2) Destruction of Closed Session Recordings

Exceptions (Keep) - Reasoning

06.15.17 Special Collective Bargaining

Personnel Issue #1Personnel Issue #2

06.26.17 Collective Bargaining DiscussionsSpecial Education Settlement AgreementGBN Student Discipline CasesUpdate on employee 06-26-17-01Update on employee 06-26-17-02

07.24.17 GBN – Instructional Supervisor for World Languages

Discussion of resignation agreement for certified administrator at GBNDiscussion of resignation agreement for non-certificated staff member at GBSDiscussion of notice to remedy for certified staff member at GBSDiscussion of process and timeline for the selection of a new board member

08.14.17 Litigation updateUpdate on personnel matters Employee # 08-14-17-01 Employee # 08-14-17-02Employee # 08-14-17-03Employee # 08-14-17-04Employee # 08-14-17-05Update on student disciplinary cases from last spring -GBN:Student #08-14-17-01Student #08-14-17-02Student #08-14-17-03Board Selection Process

08.21.17 Special Conducted interviews of Board candidates No Yes None

08.24.17 Special Conducted an interview of Board candidates No Yes None

08.28.17 Superintendent’s EvaluationEmployee Incident

09.11.17 Resignation AgreementsDiscipline Proceedings - Non-Certificated staff memberReorganization Plan for the Technology Services Department

No No Litigation

No No Litigation

No No Litigation

No No Litigation

No No Litigation

No No Litigation

2

Board Meeting Date Topics Discussed

1) Make Public Closed Minutes

2) Destruction of Closed Session Recordings

Exceptions (Keep) - Reasoning

09.25.17 Update on non-certificated staff member No No Litigation

09.25.17 #2 Update on two non-certificated staff members No No Litigation

10.12.17 Disciplinary Hearing for an employeeSettlement AgreementCollective Bargaining

10.23.17 Student Discipline

Professional Resignation Agreement/General ReleasePersonnel Matter

No No Litigation

No No Litigation

3

Agenda Item #6.10

To: Dr. Mike Riggle Board of Education

From: Ms. Vicki Tarver

Dr. R.J. Gravel Date: Monday, December 11, 2017 Re: Acceptance of the Comprehensive Annual Financial Report (CAFR) for the Fiscal Year Ended

June 30, 2017 Recommendation It is recommended that the Board of Education acknowledge receipt of the previously introduced CAFR for the year ended June 30, 2017 as prepared by Glenbrook High School District 225, and audited by Miller, Cooper & Co., Ltd. Background On April 12, 2017, the Board of Education selected Miller Cooper & Co., Ltd. of Deerfield to perform an independent audit of the District’s financial statements for the year ended June 30, 2017. Preparation for the audit started in April 2017, and activities continued through November 2017. During this time members of our assigned team from Miller Cooper were provided access to the Business Services team and the District’s financial records to complete their review and testing activities. Illinois School Code (105 ILCS 5/3-7) requires each school district to conduct an independent audit of its financial statements at the close of each fiscal year. In addition to performing a thorough review and analysis of the District’s funds, accounts, statements, and other financial matters, the auditor is charged by the District with:

● Assisting with the preparation of the Annual Financial Report for submission to the Illinois State 1

Board of Education; ● Assisting with the preparation of the Comprehensive Annual Financial Report (CAFR) for

submission to the Association of School Business Officials International (ASBO International) and the Government Finance Officers Association (GFOA).

Although not required by Illinois School Code, the CAFR is a thorough and detailed presentation of the District’s financial condition, which includes an understanding of the District’s structure and academic activities, and an independent opinion of the information presented within the report from our auditor. The Governmental Accounting Standards Board (GASB) encourages governments to prepare the detailed report in the spirit of transparency and full disclosure. Additionally, the CAFR serves as a primary source document for investors in new bond issues, and is used for other credit monitoring agency submissions including Dun and Bradstreet, Moody’s Investors Service, and Standard and Poors.

1 The Annual Financial Report utilizes information collected during the course of the District’s audit, and is submitted in a format defined by the Illinois State Board of Education that is consistent for all school districts. This report is due each year to ISBE by November 15th.

As referenced previously, the CAFR has historically been submitted to both ASBO International and the 2

GFOA , as part of each organization’s financial reporting recognition program. It should be noted that the 3

District maintains a strong legacy of receiving both of these awards each year, including for the year ended June 30, 2016. The District is in the process of applying for both of these awards for the fiscal year ended June 30, 2017. In addition to the complete copy of the CAFR, two additional letters are included with this memo for the Board of Education’s review. The first document is the required communication to the Board letter. The auditor is required to communicate with those charged with governance (the Board) matters related to the financial statements audit that are in the auditor’s professional judgement, significant and relevant to the responsibilities of those charged with overseeing the financial reporting process. The second document is commonly referred to as the “management letter”, which presents internal control deficiencies identified during the audit, which have since been resolved as detailed in the responses from management. As you review the CAFR and supporting documentation, please do not hesitate to reach-out to either Vicki Tarver or R.J. Gravel with any questions.

2 The Association of School Business Officials International facilitates the Certificate of Excellence in Financing Reporting (COE) program, providing school districts additional feedback for use in continuing to improve the quality of financial reporting, and recognizing districts for a commitment to excellence in financial management and reporting. 3 The Government Finance Officers Association facilitates the Certificate of Achievement for Excellence in Financial Reporting program, recognizing state and local governments that go beyond the minimum requirements of financial reporting, providing comprehensive financial reports that provide transparency and full disclosure.

To the Board of Education Northfield Township High School District 225 Glenview, Illinois We have audited the financial statements of Northfield Township High School District 225 (“the District”) as of and for the year ended June 30, 2017, and have issued our report thereon dated November 13, 2017. Professional standards require that we advise you of the following matters related to the audit. Our Responsibility under Auditing Standards Generally Accepted in the United States of America As communicated in our engagement letter dated March 13, 2017, our responsibility, as described by professional standards, is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America, Government Auditing Standards issued by the Comptroller General of the United States, and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free from material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the District solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. In accordance with Government Auditing Standards, we have also performed tests of internal control over financial reporting and tests of compliance with certain provisions of laws, regulations, contracts, and grant agreements that contribute to the evidence supporting our opinion on the financial statements. However, they do not provide a basis for opining on Northfield Township High School District 225’s internal control over financial reporting or on compliance and other matters. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. We have provided our comments regarding a material weakness, control deficiencies, and other matters noted during our audit in a separate letter to you dated November 13, 2017. Other Information in Documents Containing Audited Financial Statements Pursuant to professional standards, our responsibility as auditors for other information in documents containing the District’s audited financial statements does not extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. We are not aware of any documents that include the audited financial statements.

To the Board of Education Northfield Township High School District 225 Page Two Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing that we previously communicated to you. Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence. Management and the Board of Education have acknowledged our role in providing requested non-audit services and has taken full responsibility for these non-audit services, as detailed in the engagement letter. Qualitative Aspects of the District’s Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the District is included in Note A to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during June 30, 2017, other than those noted below. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Policies Adopted in the Current Year GASB Statement No. 77, Tax Abatement Disclosures, issued in August 2015, was effective for the District beginning with its year ending June 30, 2017. The objective of this Statement is to provide financial statement users with essential information about the nature and magnitude of the reduction in tax revenues through tax abatement programs in order to better assess (a) whether current year revenues were sufficient to pay for current year services, (b) compliance with finance related legal or contractual requirements, (c) where a government’s financial resources come from and how it uses them, and (d) financial position and economic condition and how they have changed over time. Significant Accounting Policies which will be Applicable in Future Years GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, issued in June 2015, will be effective for the District beginning with its year ending June 30, 2018. The primary objective of this Statement is to improve accounting and financial reporting by state and local governments for postemployment benefits other than pensions (other postemployment benefits or OPEB). It also improves information provided by state and local governmental employers about financial support for OPEB that is provided by other entities. This Statement replaces the requirements of Statements No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, as amended, and No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, for OPEB. Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, establishes new accounting and financial reporting requirements for OPEB plans.

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To the Board of Education Northfield Township High School District 225 Page Three Qualitative Aspects of the District’s Significant Accounting Practices (Continued) Significant Accounting Policies which will be Applicable in Future Years (Continued) GASB Statement No. 83, Certain Asset Retirement Obligations, issued in November 2016, will be effective for the District beginning with its year ending June 30, 2019. The objective of this Statement is to address accounting and financial reporting for certain asset retirement obligations (AROs). This Statement notes an ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has a legal obligation to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on this Statement. GASB Statement No. 84, Fiduciary Activities, issued in January 2017, will be effective for the District beginning with its year ending June 30, 2020. The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. The Statement establishes criteria for identifying fiduciary activities of all state and local governments. GASB Statement No. 86, Certain Debt Extinguishment Issues, issued in May 2017, will be effective for the District beginning with its year ending June 30, 2018. The objective of this Statement is to improve consistency in accounting and financial reporting for in-substance defeasance of debt. The Statement also provides guidance for the treatment of prepaid insurance on debt that has been extinguished. GASB Statement No. 87, Leases, issued in June 2017, will be effective for the District beginning with its year ending June 30, 2021. The objective of this Statement is to improve the accounting and financial reporting for leases by governments. This Statement will require recognition of certain lease assets, liabilities, and a deferred inflow of resources related to certain leases that were previously classified as operating leases. The District’s management has not yet determined the effect that these statements will have on the District’s financial statements. Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments. The most sensitive accounting estimates affecting the financial statements are the assumptions used for pension liabilities, other postemployment benefits, and risk management (self-insurance) liabilities. Included in the notes to the financial statements are the methodologies used by management to determine the estimates. We evaluated the key factors and assumptions used to develop those estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole.

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To the Board of Education Northfield Township High School District 225 Page Four Qualitative Aspects of the District’s Significant Accounting Practices (Continued) Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to the financial statement users. The most sensitive disclosures affecting the District’s financial statements relate to: risk management (self-insurance) and actuarial methods and assumptions regarding the liabilities for the Illinois Municipal Retirement Fund (IMRF), Teachers’ Retirement System of the State of Illinois (TRS) liabilities, and other postemployment benefit (OPEB) obligations. Significant Difficulties Encountered During the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and Corrected Misstatements For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole. There were no uncorrected misstatements. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. The following material misstatement that we identified as a result of our audit procedures was brought to the attention of, and corrected by, management: As of June 30, 2016, unearned revenue in the Operations and Maintenance Fund was understated by $182,435 due to an error in how the District recorded certain cash receipts. Due to this error, the District restated the fund balance and unearned revenue in the Operations and Maintenance Fund as of June 30, 2016. As a result of this error, as of June 30, 2016, the fund balance in the Operations and Maintenance Fund decreased and unearned revenue increased by $182,435. We assisted your personnel with non-audit services necessary for the preparation of the financial statements, including drafting of the financial statements and AFR, preparation of the Schedule of Expenditures of Federal Awards, assistance with the preparation of the Data Collection Form, assistance with modified accrual adjustments and GASB 34 entries, and filing the AFR with the Illinois State Board of Education. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the District’s financial statements or the auditors’ report. No such disagreements arose during the course of the audit.

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To the Board of Education Northfield Township High School District 225 Page Five Representations Requested from Management We have requested certain written representations from management, which are included in the representation letter dated November 13, 2017. Management’s Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Findings or Issues In the normal course of our professional association with the District, we generally discuss a variety of matters including the application of accounting principles and auditing standards, business conditions affecting the District, and business plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the District’s auditors.

****************** This communication is intended solely for the information and use of the Board of Education and management of the District and is not intended to be and should not be used by anyone other than these specified parties. MILLER, COOPER & CO., LTD.

___________________________ Certified Public Accountants Deerfield, Illinois November 13, 2017

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To the Board of Education Northfield Township High School District 225 Glenview, Illinois In planning and performing our audit of the financial statements of Northfield Township High School District 225 (the “District”) as of and for the year ended June 30, 2017, in accordance with auditing standards generally accepted in the United States of America, we considered the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, control deficiencies, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified a deficiency in internal control that we consider a material weakness. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A deficiency in design exists when (a) a control necessary to meet the control objective is missing, or (b) an existing control is not properly designed so that, even if the control operates as designed, the control objective would not be met. A deficiency in operation exists when a properly designed control does not operate as designed, or when the person performing the control does not possess the necessary authority or competence to perform the control effectively. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the following deficiency in the District’s internal control to be a material weakness: Prior Period Adjustment in the Operations and Maintenance Fund We noted that there were amounts that were not properly recorded as unearned revenue in prior years in the Operations and Maintenance Fund for student parking fees. There were “early bird” parking sales made in the spring semester of fiscal year 2016 for the following school year that were recorded as revenue upon cash receipt rather than being recorded as unearned revenue. The amount of such sales from fiscal year 2016 totaled $182,435. As this amount is material to the Operations and Maintenance Fund, a prior period adjustment was made to fund balance/net position as of July 1, 2016. We recommend the District review all sources of local revenue received to determine if any of those revenue sources should be deferred at year-end.

To the Board of Education Northfield Township High School District 225 Page Two Prior Period Adjustment in the Operations and Maintenance Fund (Continued) Management Response Management acknowledges that parking sale revenue collected during the Spring of the 2015-2016 school year for parking privileges during the 2016-2017 school year, was posted to the incorrect fiscal year. Since that time, Management has implemented a new student financial account system (PowerSchool Fee Plugin), and has modified the process for new fee collections overseen by the Business Services team. The new system and updated processes provide for additional oversight by Management to ensure that student fees are recorded in the proper general ledger account, within the appropriate fiscal year. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Following are descriptions of other identified control deficiencies that we determined did not constitute significant deficiencies or material weaknesses: Lack of Parent Involvement Policy and Parent Compact, per Title I Grant Requirements In accordance with the requirements of the Title I grant, the District must design, in consultation with parents, an instructional program to meet the needs of students. The District failed to maintain a parent involvement policy or a parent compact during fiscal year 2017. If the District does not comply with grant requirements, the federal agency could potentially freeze funding until requirements are met. We recommend that the District create and implement a parent involvement policy and parent compact in order to comply with the grant requirements. Additionally, the District should have appropriate personnel in place who are aware of all of the requirements of the grant. Management Response Management acknowledges that the required parent involvement policy and parent compact in place did not comply with the requirements of the Title I Grant. Moving forward, the District will hold an annual Title I parent meeting for the purpose of explaining the Title I program and parental involvement. Furthermore, a School-Parent Compact and a Parent Involvement Policy has been developed and provided to all Title I families. Untimely Submission of Quarterly Title I Reports to the Illinois State Board of Education (ISBE) Quarterly expenditure reports are required to be filed with ISBE on the 20th day after a quarter end, pending that the grant application is accepted by ISBE (expenditure reports cannot be submitted until the grant application is accepted by ISBE). The third and fourth quarter reports for fiscal year 2017 were not filed timely. The 3rd quarter report was due on April 20, 2017 and was not submitted until May 19, 2017 and the 4th quarter report was due on July 20, 2017 and was not submitted until August 17, 2017. When a District files expenditure reports late, ISBE will not release payment until expenditure reports are submitted. We recommend the District review procedures related to the submission of grant expenditure reports and modify policies and procedures to ensure that reports are submitted timely.

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To the Board of Education Northfield Township High School District 225 Page Three Untimely Submission of Quarterly Title I Reports to the Illinois State Board of Education (ISBE) (Continued) Management Response Management acknowledges that quarterly Title I reports were periodically submitted late. Management has reviewed personnel responsibilities, and has realigned reporting responsibilities to be shared with the budget manager’s office responsible for the day-to-day management of the grant. Realigning reporting responsibilities will ensure that parties responsible managing the grant are also involved in the quarterly reporting processes. Prior Year Capital Leases Not Properly Capitalized Upon examination of the District's "Active Capitalized Equipment Leases" schedule, we noted two leases that were not properly capitalized in prior years. The first was a five-year lease for equipment with payments that approximate $35,000 per year, with the final payment made in July 2017. Additionally, the District has another five-year lease for equipment with payments that approximate $77,000 per year, with the final payment made in July 2016. As these leases were not identified as capital leases, long-term liabilities and capital assets were understated in the prior year. We recorded a passed adjustment, which is identified in the representation letter, to account for these unrecorded capital leases. We recommend the District identify and track and all capital leases so that they are properly accounted for and disclosed in the financial statements. Management Response Management acknowledges that the full value of all capital leases should be included on the capital asset schedule and properly depreciated over the life of the lease. Management has implemented a process for all future capital leases to record the full lease value on the capital asset schedule at the time the lease is signed by Management and approved by the Board of Education. Negative Student Activity Fund Balances We noted numerous student activity accounts with negative balances at June 30, 2017. Additionally, there appears to be a lack of controls in place over the approval process of student activity disbursements. Had proper controls been in place, the negative balances may have been avoided. We recommend the District implement procedures to review student activity balances prior to disbursement approval to ensure that there are sufficient funds in the activity to cover the disbursement. We also recommend that the District replenish those accounts with negative balances during fiscal year 2018. Management Response Management acknowledges that several agency fund accounts associated with student activities had exceeded their available funds, resulting in accounts being over spent. Management has implemented an additional level of approval within the Business Services department for all agency fund disbursements. As part of this procedure update, budget managers will be required to include a deficit action plan for any disbursements that exceed the available funds in a particular agency fund account. The deficit action plan must be approved by a member of the Business Services leadership team prior to a disbursement being processed that exceeds the available funds of an account.

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To the Board of Education Northfield Township High School District 225 Page Four This letter also includes comments and suggestions with respect to matters that came to our attention in connection with our audit of the financial statements. These items are offered as constructive suggestions to be considered part of the ongoing process of modifying and improving the District’s practices and procedures. Lack of Tracking of Federal Expenditures in Separate Federal Expenditure Accounts for the IDEA Grant We noted that the District is not utilizing separate accounts to track federal expenditures for the IDEA grant. Separate accounts should be utilized in order to easily identify which expenditures are related to federal grants. This will aid with filings of quarterly expenditure reports as well. Management Response Management acknowledges that reported IDEA expenditures were not recorded to IDEA accounts as required. Managements will be working with the Special Education department to ensure timely and accurate recording of IDEA eligible expenditures to IDEA expenditure accounts. Technology and Data Security Risk Assessment and Management Technology continues to transform business. However, technology is not only changing business, it is changing who and what has access, custody and control over information. Therefore, organizations need to evolve in the ways that they manage technology and data security. While there is no way to prevent all data breaches, phishing scams or other risks, the District can mitigate its risks with a thorough understanding of data security, privacy, and protection of its information technology. We recommend management evaluates its data security risk plan on a periodic basis (at least annually) to ensure it addresses all the risks associated with a rapidly changing environment and should ensure management’s plan incorporates the following items (which is not an exhaustive list):

x Risk assessment x A written policy x Effective screenings of employees, vendors and business partners x Insurance x Red flags x Training of employees x Plan for responding to a breach notification x Carefully integrating new technologies x New legislation and regulation which may impact your industry

Management Response Management acknowledges that as operational technology evolves, it is critical that organizations maintain an acute awareness of its data security, and take steps to ensure the protection of its information. Management performs an annual review of information security procedures and practices, and routinely makes improvements to its internal and external networks to ensure that data can be transmitted safely and securely. Additionally, management has implemented a tiered security control system at multiple level (e.g. financial information system, student information system, network management systems), limiting the access of each user based on their assigned position responsibilities. Routine audits are performed by members of Management and by the support staff, and all core systems include a level of user tracking and logging for security purposes.

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To the Board of Education Northfield Township High School District 225 Page Five Management’s written response to the items identified in our audit has not been subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. This communication is intended solely for the information and use of the Board of Education and management of the District and is not intended to be, and should not be, used by anyone other than these specified parties. MILLER, COOPER & CO., LTD.

_____________________________ Certified Public Accountants Deerfield, Illinois November 13, 2017

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Northfield Township High School District 225

Glenview, Illinois

Comprehensive Annual Financial Report

for the

Fiscal Year Ended June 30, 2017

Northfield Township High School District 225Glenview, Illinois



Prepared by:

Dr. R.J. GravelAssistant Superintendent for Business Services / CSBO

Ms. Vicki TarverDirector of Business Services / CSBO

Department Issuing Report:

Business Services

Page

TABLE OF CONTENTS i-iii

INTRODUCTORY SECTIONOrganizational Chart - District Administration ivOfficers and Officials vTransmittal Letter vi - xiiAssociation of School Business Officials International - Certificate of Excellence xiiiGovernment Finance Officers Association -

Certificate of Achievement for Excellence in Financial Reporting xiv

FINANCIAL SECTIONIndependent Auditors' Report 1 - 4Management's Discussion and Analysis (Unaudited) 5 - 16Basic Financial Statements

Government-wide Financial StatementsStatement of Net Position - Governmental Activities 17Statement of Activities 18

Fund Financial StatementsBalance Sheet - Governmental Funds 19 - 20Reconciliation of the Balance Sheet of Governmental Funds to

the Statement of Net Position 21Statement of Revenues, Expenditures, and Changes in Fund

Balances (Deficit) - Governmental Funds 22 - 23Reconciliation of the Statement of Revenues, Expenditures, and Changes in

Fund Balances of Governmental Funds to the Statement of Activities 24Statement of Fiduciary Net Position - Fiduciary Funds 25Statement of Changes in Fiduciary Net Position - Fiduciary Funds 26

Notes to the Financial Statements 27 - 67Required Supplementary Information (Unaudited)

Multiyear Schedule of Changes in Net Pension Liability and Related Ratios - Illinois Municipal Retirement Fund 68

Multiyear Schedule of Contributions - Illinois Municipal Retirement Fund 69Multiyear Schedule of the District's Proportionate Share of the Net Pension Liability -

Teachers' Retirement System of the State of Illinois 70

(Continued)-i-

Northfield Township High School District 225COMPREHENSIVE ANNUAL FINANCIAL REPORT

For the Year Ended June 30, 2017

TABLE OF CONTENTS

Page



TABLE OF CONTENTS

FINANCIAL SECTION (Continued)Multiyear Schedule of District Contributions -

Teachers' Retirement System of the State of Illinois 71Schedule of Funding Progress - Other Postemployment Benefits 72Schedule of Revenues, Expenditures, and Changes in Fund Balances -

Budget and Actual - General Fund 73 - 86

87 - 88

89 - 90

91 - 93Notes to the Required Supplementary Information 94 - 96

SUPPLEMENTARY FINANCIAL INFORMATIONGeneral Fund

Combining Balance Sheet 97Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances 98 - 99

Individual Fund Statements and SchedulesSchedule of Revenues, Expenditures, and Changes in Fund Balances -

Budget and Actual - Debt Service Fund 100 - 101Schedule of Revenues, Expenditures, and Changes in Fund Balances (Deficit) -

Budget and Actual - Capital Projects Fund 102 - 103Schedule of Revenues, Expenditures, and Changes in Fund Balances - 104 - 105

Budget and Actual - Fire Prevention and Safety FundStatement of Changes in Assets and Liabilities Agency Fund - Student Activity Funds 106 - 113General Long-Term Debt

Schedule of General Obligation Bonds 114 - 116

STATISTICAL SECTION (Unaudited)Statistical Section Contents 117Net Position by Component - Last Ten Fiscal Years 118 - 119Change In Net Position - Last Ten Fiscal Years 120 - 121Fund Balances of Governmental Funds - Last Ten Fiscal Years 122 - 123Governmental Funds Revenues - Last Ten Fiscal Years 124 - 125Governmental Funds Expenditures and Debt Service Ratio - Last Ten Fiscal Years 126 - 127

(Continued)

Budget and Actual - Municipal Retirement/Social Security Fund

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Schedule of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual - Operations and Maintenance Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual - Transportation Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balances -

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TABLE OF CONTENTS

STATISTICAL SECTION (Unaudited) (Continued)Government-Wide Revenues - Last Ten Fiscal Years 128 - 129Property Tax Rates - Levies and Collections - Last Ten Tax Levy Years 130 - 131Equalized Assessed Valuation and Estimated Actual Value of Taxable Property

132Property Tax Rates - Direct and Overlapping Governments

- Last Ten Tax Levy Years 133Major Categories of Equalized Assessed Valuation - Last Ten Tax Levy Years 134Direct and Overlapping General Obligation Bonded Debt 135Legal Debt Margin - Last Ten Fiscal Years 136 - 137Ratio of Net General Bonded Debt to Assessed Value and Net

General Bonded Debt per Capita - Last Ten Fiscal Years 138Ratio of Annual Debt Service Expenditures for General Bonded

Debt to Total General Expenditures - Last Ten Fiscal Years 139Ratio of Outstanding Debt by Type - Last Ten Fiscal Years 140 - 141Principal Taxpayers in the District - Current Tax Year and Nine Years Ago 142Principal Employers - Current Year and Nine Years Ago 143Demographic and Economic Statistics - Last Ten Years 144School Building Information - Last Ten Fiscal Years 145 - 146Number of Employees by Function - Last Ten Fiscal Years 147 - 148Operating Indicators by Function 149District History 150- 153Schedule of Insurance in Force 154 - 155Operating Costs and Tuition Charge 156

(Concluded)

- Last Ten Levy Years

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INTRODUCTORY SECTION

Superintendent

Assistant Superintendent for

Educational Services

Director of Innovation and Instructional

Technology

Director of Special Education

Instructional Supervisor/Dean for

Off Cam

pus

Principal of Evening School

Assistant Superintendent for Business Services

Director of Business Services/CSBO

Director of O

perations/CSBO

Director of Technology Services

Assistant Superintendent for Hum

an Resources

Director of Human

Resources

Building Principals

Associate Principals

Assistant Principals

Instructional Supervisors

Director of Public Inform

ation and Com

munications

Board of Education

Northfield Township High School District 225 Adm

inistration

- -

Term ExpiresSkip Shein 2019Bruce Doughty 2021Peter Glowacki 2021Karen Stang Hanley 2021Sonia Kim 2021Marcelo Sztainberg 2019Joel Taub 2019

Dr. Michael Riggle SuperintendentDr. R.J. Gravel

Dr. R.J. GravelVicki Tarver Director of Business Services/CSBO

Dr. John Finan Glenbrook NorthDr. Lauren Fagel Glenbrook South

Member

Department Issuing Report

Business Services

Board of Education

Township School Treasurer

Dr. Craig Schilling

District Administration

Officials Issuing Report

Principals

Assistant Superintendent for Business Services/CSBO

Assistant Superintendent for Business Services/CSBO

PresidentVice PresidentMemberMemberMemberMember


Northfield Township High School District 2253801 West Lake AvenueGlenview, Illinois 60026


Officers and Officials

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November 13, 2017 Members of the Board of Education and Citizens of District 225 Northfield Township High School District 225 3801 W. Lake Ave Glenview, IL 60026 The Illinois State Board of Education requires that every school district issue a complete set of audited financial statements. This report is published to fulfill that requirement for the fiscal year ended June 30, 2017. The Comprehensive Annual Financial Report of Northfield Township High School District 225 for the fiscal year ended June 30, 2017, is submitted herewith. The District’s leadership team assumes full responsibility for the completeness and reliability of the information contained in this report, based on a comprehensive framework of internal control that has been established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free from any material misstatements. Miller Cooper & Co., Ltd., Certified Public Accountants, have issued an unmodified (“clean”) opinion on the Northfield Township High School District 225 financial statements for the year ended June 30, 2017. The independent auditors’ report is located at the front of the financial section of this report. A discussion and analysis from the District’s leadership team is provided in the management’s discussion and analysis (MD&A) located in the financial section, immediately following the independent auditors’ report, providing a narrative introduction, overview and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it.

Profile of the District

Northfield Township High School District 225, doing business as Glenbrook High School District 225, located approximately twenty-five miles north of downtown Chicago, Illinois, is a high school district serving students in grades 9 – 12. During fiscal year 2017, the District served 5,075 students1 in two high schools, Glenbrook North, located in Northbrook, and Glenbrook South, located in Glenview, as well as in a therapeutic day school (Glenbrook Off-Campus) also located in Glenview. The governing body consists of a seven-member Board of Education elected from within the Northfield Township boundaries, who each serve a four-year term. Board members are volunteers who do not receive a salary for their services. The most common areas of action for the Board of Education include approving policies for the operation of the schools, adopting and monitoring the budget, adopting the levy, authorizing curriculum development, approving the appointment of teachers and other staff members, and providing overall direction.

1 Enrollment data based on October 1, 2016 actual counts.

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The Board of Education appoints a superintendent, who in turn recommends to the Board of Education the appointment of the remaining administrative team. An organizational chart is provided in the Introductory Section of this report. Glenbrook High School District 225 serves students in the Villages of Glenview and Northbrook and offers its diverse student population a broad cross-section of courses and opportunities tailored to the needs of every student. Extensive curricular offerings are available from which students may choose, including Advanced Placement (AP), Work Study opportunities and a comprehensive special education program. We also encourage student involvement in extra-curricular activities, athletics, clubs and the fine arts. There are more than 25 competitive sports and over 150 clubs for our students to join. District 225’s students enjoy an excellent blend of educational opportunities in academics, athletics and activities. The District is required to adopt an annual budget for all of its funds by September 30 of each year. The annual budget serves as a foundation for financial planning and control. The budget is organized by fund, location, function (e.g., instruction, support services), object (e.g., salaries, employee benefits), and program. Development and presentation of the budget is progressive and presented in distinguishable parts beginning in January of each calendar year. A complete presentation of the tentative budget is presented to the Board of Education in July, and made available for public inspection throughout the month of August. After a public hearing, the Board of Education formally adopts a finalized budget for the fiscal year in September. Throughout the fiscal year, the Board of Education participates in the regular review and approval of personnel actions, awarding of bids, and payments to vendors at its meetings throughout the year.

Local Economy Northfield Township is located in Cook County, Illinois, and is comprised of the Villages of Glenview, Northbrook, and unincorporated parts of northern Cook County. In addition to its residential real estate, the Township houses numerous national and international businesses, such as Allstate Insurance Company, Baxter Healthcare Corp., Walgreen Company, Underwriters Laboratories, Inc., CVS Caremark, Astellas Pharmacy US, Inc., ABT Electronics, Anixter International, Inc., Kraft Foods, Inc., Takeda Pharmaceuticals North America, and North Shore University Health Systems Glenbrook Hospital. The equalized assessed valuation of all real property located within the boundaries of Northfield Township has increased by 19.8% from tax year 2015 to 2016. This appreciation represents an upward trend in property values, which due to economic conditions, had been declining over prior years. In February 1995, the Illinois General Assembly passed tax cap legislation (P.A. 89-1) for Cook County making it retroactive to the 1994 tax year. This legislation, known as the Property Tax Extension Limitation Law (PTELL), controls the District’s ability to generate property tax revenues. In addition to P.A. 89-1, the Illinois General Assembly amended Article 20, which limits the amount of taxes for debt service that can be generated through the sale of non-referendum bonds, to the district’s 1994 aggregate non-referendum debt service amount, increased annually by the change in the Consumer Price Index (CPI). For District 225 this current limit is $2.3 million. In November 2006, the voters of District 225 approved a $94 million building bond referendum increasing the debt service tax rate by 8.5 cents. As outlined in the District’s pre-referendum planning process, initial proceeds were used to restructure debt, with the balance of funds invested for future capital projects. As a result of these transactions, approximately $4 million was replenished to the District’s operating funds that had previously been restricted for alternate revenue bond payments, building maintenance and infrastructure.

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In October 2016, the District approved the refunding of existing debt from the 2006 referendum, to maximize debt service funds given historically low interest rates. The District was able to save approximately $6.6M in interest expenses as a result of the refunding activities. With access to these savings, and additional DSEB capacity, the District was able to raise approximately $15M through the sale of limited life safety bonds, for the purposes of performing necessary facility and learning space projects. A goal of the 2016 restructuring was to positively position the District to become debt free in tax year 2026. For information regarding the District’s financial position and respective changes in financial position, please read the Management’s Discussion and Analysis.

Long-Term Financial Planning Although the District has benefited from a successful building referendum, it will continue to monitor its operating budget. Key areas of concern are property tax refunds, reduced/deferred state funding, unfunded mandates, utility costs, growing special education student needs, increasing health care costs, decreasing investment earnings, and the overall impact of economic conditions. The District will continue to explore reducing expenditures wherever possible. District administration routinely completes five year projections as part of its comprehensive financial planning process. Over the past five years, the District has aggressively reviewed every area of operations for improvements in efficiencies. This on-going review has resulted in major cost reductions in the areas of energy, insurance, bookstore operations, food service, technology infrastructure, transportation, printing and copy services and investment property. District finances are monitored through such means as periodic financial reports to the Board of Education, the annual budget process and long-term financial projections. The Board of Education has an established Finance Committee that meets several times per year to review financial reports, updated budgetary data, significant legislative issues and pending events that may have a financial impact upon the District. As a result of the District’s internal control policies and procedures, budget oversight and fiscal management, both Standard and Poor’s Financial Services LLC and Moody’s Investors Service have awarded the District “AAA” bond ratings. In addition to these excellent financial ratings, Standard and Poor’s has awarded the District their highest management rating of “strong”, which reflects an independent opinion of excellence in financial management.

Relevant Financial Policies Budget planning for the upcoming fiscal year begins no later than October, following adoption of the District’s final budget. The proposed budget is available for public inspection and comment at least 30 days before the budget hearing. Within 30 days of adoption, the budget is filed with the Cook County Clerk’s office and filed electronically with the Illinois State Board of Education (ISBE). Also, the adopted budget is posted on the District’s website. The Board of Education may amend the budget by following the same procedure as provided for in the original adoption. The Board of Education maintains an established budget policy that requires unassigned reserves in the operating funds be maintained at a level equal to approximately 33% of the next year’s projected operating expense budget. The budget policy outlines parameters for the distribution of resources, maintenance of the District’s tax rate, provisions for safe and operationally sound facilities, compliance with all applicable regulation, establishment of reasonable contingencies and the continuous monitoring of efficiencies.

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The Township Treasurer serves as the Chief Investment Officer. The Township Treasurer invests funds not required for current operations in accordance with Board policy and State law. The Board of Education has an established investment policy to ensure safety of principal, liquidity of principal, return on investments, and maintenance of the public’s trust. See the Notes to the Basic Financial Statements for additional information on cash and investments. The certificate of property tax levy is filed with the Cook County Clerk’s office by the last Tuesday in December. The District annually publishes a statement of affairs regarding its financial position by December 1st of each year.

Major Initiatives Building Capacities/Student Enrollment The District has been carefully monitoring student enrollment and building capacities, especially with respect to increasing enrollment at Glenbrook South. After commissioning an independent demographic enrollment study and gathering input from the community, the Board of Education determined that both Glenbrook North and Glenbrook South schools can accommodate anticipated student populations without a need to consider changes to District boundaries or practices. Student enrollment is projected to increase over the next several years, stabilizing at some point in the future. This trend may require temporary facility modifications in order to maintain ideal student capacity in some curricular areas. Curriculum and Instruction District 225 believes in the importance of community input relative to future initiatives in the area of curriculum and instruction. The District is embarking upon a comprehensive strategic planning process in this area, obtaining feedback from stakeholders regarding academic skills, course offerings and student academic work. In addition, the District’s instructional practices enhance student engagement with an emphasis on collaboration, communication, critical thinking, and creativity. A three-year strategic plan in the area of curriculum is being developed with input from a variety of stakeholders. Student Wellness District 225 believes in the importance of community input relative to future initiatives in the area of student wellness. The District is embarking upon a comprehensive strategic planning process, obtaining feedback from stakeholders regarding student emotional wellbeing, physical wellbeing, mental health issues and substance use. A three-year strategic plan in the area of student wellness is being developed with input from a variety of stakeholders. Technology Integration The District approved the adoption of a 3-year technology vision that provides a roadmap for areas in which to focus on, enabling a greater degree of innovation in our schools. The plan emphasizes the need for ongoing communication across stakeholder groups in order to create effective learning environments, enriched by technology, and designed to develop citizenship, collaboration, communication, critical thinking, and creativity across the curriculum. Communication The District utilizes a three-year communications plan to guide efforts to build trust and support for the Glenbrook schools. In year two of the plan (FY2016), the communications office planned the design of a new external website and mobile device interface. The new social media campaigns conducted several focus groups of students, parents, and staff, with the new website launched during FY2017.

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Awards and Achievements The Glenbrooks believe that student recognitions go beyond the traditional format of honoring 1st, 2nd and 3rd place finishers in state and national competitions or test scores alone. While these students are worthy of praise, it is our goal to showcase the lesser known stories of those who demonstrate success in a variety of non-traditional ways. Through this process we have been able to reinforce our value of learning, demonstrate our celebration of diversity, and expose our school community to a wider range of academic, athletic and extra-curricular achievements. The following stories of our students, faculty and alumni are examples of the many achievements recognized and celebrated by the District that help bring the statistical data to life. Glenbrook South Model U.N. Team Finds Success through Peer Support The Glenbrook South Model United Nations team has won numerous awards over the years. But this team never measures its success only with trophies. “We’ve grown in size and in awards, but we compete for our own enjoyment,”said Lori Steffel, vice president. “We are all friends no matter our ages. We talk about Model U.N., and we also talk about how life is going. There’s a family atmosphere between underclassmen and upperclassmen.” The team was originally started 8 years ago by advisor Terry Jozwik while he was teaching social studies at GBS. Model U.N. competitions were first popular on the east and west coasts, Terry said, explaining that the Midwest is now becoming more of a powerhouse with Glenbrook South being a key contender. Terry believes that knowledge is power when it comes to Model U.N. “These kids are improving their writing skills, public speaking skills, collaborative skills… ,” Terry said. “It’s real-world experience for them because they’re dealing with hundreds of people at competitions. Even if they don’t win an award, they learn a lot.” President Yoana Sidzhimova said that Model U.N. has taught her the meaning of teamwork. She joined as a freshman and soon looked toward upperclassmen to understand how to find real solutions to complex problems. “At first I only joined Model U.N. to earn extra credit in world history class,” Yoana said. “But then I met a lot of older kids who I looked up to, and they made me want to do well. It’s honestly the best group of people – you’ve got the varsity football captain working with the president of the juggling club.” Yoana said that she was able to learn from people who genuinely enjoyed the competitions once she got beyond her own “need-to-win” mindset. “That’s when the awards came naturally,” Yoana said. “… when we were working together to find solutions.” GBS Model U.N. won eight awards during the 2016-17 school year. They were one of only three teams to win an Award of Distinction at the national conference in New York this past March. In addition, student leaders were recently invited to speak at the Illinois State University History Conference and were featured in the John Hopkins Center for Talented Youth’s Imagine Magazine. Glenbrook South’s Steve Rockrohr Named Athletic Director of the Year GBS Athletic Director Steve Rockrohr has been named the 2016-17 3A/4A Athletic Director of the Year by the Illinois Athletic Directors Association (IADA). He was presented with the award May 7, 2017 in Peoria. Steve has been the GBS athletic director for the past 15 years. In 2015, he received the State Award of Merit from the IADA. “I’m just thankful for the opportunity I have to work with the students, coaches, and administration at GBS and District 225,” Steve said of the honor.

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GBS Principal Lauren Fagel said Steve is a “dedicated member of the IADA and a trusted member of the GBS administrative team.” “I am honored to work with such an experienced and effective athletic director,” Lauren said. “Steve focuses on creating opportunities for students, and, as he likes to say, ‘clearing the way for coaches.’” Alumnus, Angel Investor Visits Math and Science Students Stepping into Glenbrook North High School nearly 24 years after his 1993 graduation, Spartan alumnus Navin Thukkaram had a story to share with students – something he refers to as the “epic exit.” Navin spoke to computer science and math team students Feb. 27. He was on the math team while attending GBN, and therefore has been a great supporter of the team, having helped send 12 students to the Harvard-MIT Mathematics Tournament this year though a matching grant challenge. His advice to students: “Learn how to code and learn computer science,” he said. “Always think about your ultimate outcome – your exit strategy.” Navin is an angel investor and entrepreneur who has completed five successful exit plans from business ventures, creating more than $3 billion in value. He was chief operating officer, seed investor and a board member of Qwiki, a mobile video startup that was acquired by Yahoo! for $50 million in 2013. Currently, he is working with drone technology and cloud-based business services. “Math and science is all related to technology,” Navin told the GBN students, explaining how their high school courses ultimately build the foundation for tech-heavy careers. Prior to Qwiki, Thukkaram was a partner at Vulcan Capital, the multi-billion-dollar investment fund of Paul Allen. After graduating from GBN, Navin earned his Bachelor of Science in Engineering degree from Princeton University and his Master of Business Administration degree from Harvard Business School. He was captain of the GBN golf team during his senior year and went on to play at Princeton. Certificate of Excellence in Financial Reporting Glenbrook High School District 225 has been awarded the Certificate of Excellence in Financial Reporting (COE) recognition from Association of School Business Officials International (ASBO International) for the past 8 years. The District first received the award in conjunction with the Comprehensive Annual Financial Report from the 2007-2008 fiscal year. In addition to nationwide recognition, the COE program provides school districts with additional feedback for use in continuing to improve the quality of financial reporting, and recognizes districts for their commitment to excellent in financial management and reporting. Certificate of Achievement for Excellence in Financial Reporting Glenbrook High School District 225 has received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) for the past 8 years. The District first received the award in conjunction with our Comprehensive Annual Financial Report from the 2008-2009 fiscal year. This recognition is awarded to state and local governments that go beyond the minimum requirements of financial reporting, by providing comprehensive financial reports that provide transparency and full disclosure. Moody’s Investors Services - Aaa Bond Rating Glenbrook High School District 225 has received the highest bond rating available for the District’s outstanding debt from Moody’s Investors Services. The rating of ‘Aaa’ indicates that our obligations have been judged to be of the highest quality, subject to the lowest level of credit risk.

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S&P Global Ratings - AAA Bond Rating Glenbrook High School District 225 has received the highest bond and management rating available for the District’s outstanding debt from S&P Global Ratings. The rating of ‘AAA’ indicates that our capacity to meet our financial commitments of our obligations is extremely strong. Additionally, a financial management assessment (FMA) rating of ‘Strong’ indicates that our management practices are strong, well embedded, and likely sustainable. Illinois State Board of Education – Financial Recognition Status Glenbrook High School District was issued the status of “Financial Recognition” for 2017 from the Illinois State Board of Education. The numeric rating of 3.90 indicates that the District is in the highest category of financial strength. This rating was issued based on the 2015-2016 Annual Financial Report data. The Illinois State Board of Education takes into consideration (5) factors when assigning a financial profile designation: fund balance to revenue ratio; expenditures to revenue ratio; days cash on hand; percent of short-term borrowing maximum remaining, and percent of long-term debt margin remaining.

Acknowledgements The preparation of this report would not have been possible without the efficient and dedicated service of the entire Central Office staff. We wish to express our appreciation to all members of the Central Office who assisted and contributed to the preparation of this report. Also, credit must be given to the President and members of the Board of Education for their desire and commitment to maintain the highest standards of professionalism in the management of Northfield Township High School District 225 finances. Respectfully submitted,

The Certificate of Excellence in Financial Reporting is presented to


for its Comprehensive Annual Financial Report (CAFR) for the Fiscal Year Ended June 30, 2016.

The CAFR has been reviewed and met or exceeded ASBO International’s Certificate of Excellence standards.

Anthony N. Dragona, Ed.D., RSBA John D. Musso, CAE President Executive Director

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FINANCIAL SECTION

Report on the Financial Statements

Management’s Responsibility for the Financial Statements

Auditors' Responsibility

(Continued)

INDEPENDENT AUDITORS' REPORT

The Members of the Board of EducationNorthfield Township High School District 225Glenview, Illinois

We have audited the accompanying financial statements of the governmental activities, each major fund, and theaggregate remaining fund information of Northfield Township High School District 225, as of and for the yearended June 30, 2017, and the related notes to the financial statements, which collectively comprise NorthfieldTownship High School District 225’s basic financial statements, as listed in the table of contents.

Northfield Township High School District 225's management is responsible for the preparation and fairpresentation of these financial statements in accordance with accounting principles generally accepted in theUnited States of America; this includes the design, implementation, and maintenance of internal control relevant tothe preparation and fair presentation of financial statements that are free from material misstatement, whether dueto fraud or error.

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our auditin accordance with auditing standards generally accepted in the United States of America and the standardsapplicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assuranceabout whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditor’s judgment, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express nosuch opinion. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of significant accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditopinions.

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Opinions

Emphasis of Matter - Correction of an Error

Other Matters

Required Supplementary Information

Other Information

(Continued)

Our audit for the year ended June 30, 2017 was conducted for the purpose of forming opinions on the financialstatements that collectively comprise Northfield Township High School District 225’s basic financial statements.The other schedules listed in the table of contents, in the introductory section, the supplementary financialinformation, and the statistical section, are presented for purposes of additional analysis and are not a requiredpart of the basic financial statements.

The Members of the Board of Education(Continued)

In our opinion, the financial statements referred to above present fairly, in all material respects, the respectivefinancial position of the governmental activities, each major fund, and the aggregate remaining fund information ofNorthfield Township High School District 225, as of June 30, 2017, and the respective changes in financialposition for the year then ended in accordance with accounting principles generally accepted in the United States ofAmerica.

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 5 through 16, the Illinois Municipal Retirement Fund and Teachers' Retirement System ofthe State of Illinois Pension data on pages 68 through 71, the other postemployment benefits data on page 72,budgetary comparison schedules and notes to the required supplementary information on pages 73 through 96 bepresented to supplement the basic financial statements. Such information, although not a part of the basic financialstatements, is required by the Governmental Accounting Standards Board, who considers it to be an essential partof financial reporting for placing the basic financial statements in an appropriate operational, economic, orhistorical context. We have applied certain limited procedures to the required supplementary information inaccordance with auditing standards generally accepted in the United States of America, which consisted ofinquiries of management about the methods of preparing the information and comparing the information forconsistency with management’s responses to our inquiries, the basic financial statements, and other knowledge weobtained during our audit of the basic financial statements. We do not express an opinion or provide any assuranceon the information because the limited procedures do not provide us with sufficient evidence to express an opinionor provide any assurance.

As discussed in Note O to the basic financial statements, the fund balance in the Operations and MaintenanceFund and the net position of the governmental activities as of June 30, 2016 has been restated as a result of acorrection of an error to unearned revenue related to an overstatement of revenue in the prior year. Our opinion isnot modified with respect to this matter.


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Other Information (Continued)

(Continued)

The Introductory and Statistical Sections, as stated in the table of contents, have not been subjected to the auditingprocedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion orprovide any assurance on them.


The supplementary financial information is the responsibility of management and was derived from and relatesdirectly to the underlying accounting and other records used to prepare the basic financial statements. Suchinformation for the year ended June 30, 2017 has been subjected to the auditing procedures applied in the audit ofthe basic financial statements for the year ended June 30, 2017 and certain additional procedures, includingcomparing and reconciling such information directly to the underlying accounting and other records used toprepare the basic financial statements or to the basic financial statements themselves, and other additionalprocedures in accordance with auditing standards generally accepted in the United States of America. In ouropinion, the supplementary financial information for the year ended June 30, 2017 is fairly stated in all materialrespects in relation to the basic financial statements as a whole for the year ended June 30, 2017.

We also have previously audited, in accordance with auditing standards generally accepted in the United States ofAmerica, the basic financial statements of Northfield Township High School District 225, as of and for the yearended June 30, 2016 (not presented herein), and have issued our report thereon dated January 12, 2017, whichcontained unmodified opinions on the respective financial statements of the governmental activities, each majorfund, and the aggregate remaining fund information. That audit was conducted for the purpose of forming opinionson the financial statements that collectively comprise Northfield Township High School District 225's basicfinancial statements. The Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget andActual for the Capital Projects Fund, Debt Service Fund, and Fire Prevention and Safety Fund, with comparativeactual amounts for the year ended June 30, 2016 are presented for purposes of additional analysis and are not arequired part of the basic financial statements. Such information is the responsibility of management and wasderived from and relates directly to the underlying accounting and other records used to prepare the 2016 basicfinancial statements. The Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actualfor the Capital Projects Fund, Debt Service Fund, and Fire Prevention and Safety Fund have been subjected to theauditing procedures applied in the audit of the 2016 basic financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and other records usedto prepare the basic financial statements or to the basic financial statements themselves, and other additionalprocedures in accordance with auditing standards generally accepted in the United States of America. In ouropinion, the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual for theCapital Projects Fund, Debt Service Fund, and Fire Prevention and Safety Fund are fairly stated in all materialrespects in relation to the basic financial statements as a whole for the year ended June 30, 2016.


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Other Reporting Required by Government Auditing Standards


In accordance with Government Auditing Standards, we have also issued our report dated November 13, 2017,on our consideration of Northfield Township High School District 225’s internal control over financial reportingand on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements andother matters. The purpose of that report is to describe the scope of our testing of internal control over financialreporting and compliance and the results of that testing, and not to provide an opinion on internal control overfinancial reporting or on compliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards in considering Northfield Township High School District 225’s internal controlover financial reporting and compliance.

Certified Public Accountants


Deerfield, Illinois

MILLER, COOPER & CO., LTD.

November 13, 2017

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Northfield Township High School District 225 Management’s Discussion and Analysis (Unaudited)


The discussion and analysis of Northfield Township High School 225’s (the District) financial performance provides an overall review of the District’s financial activities for the year ended June 30, 2017. The District’s leadership team encourages readers to consider the information presented herein in conjunction with the basic financial statements to enhance their understanding of the District’s financial performance. Certain comparative information between the current year and the prior is required to be presented in the Management’s Discussion and Analysis (the “MD&A”).

Financial Highlights

x For tax year 2016, payable in 2017, the District’s aggregate equalized assessed value (EAV) for all real property within the boundaries of Northfield Township increased approximately 19.8% from $4.39 billion to $5.26 billion.

x In October 2016, the District approved the refunding of existing debt from the 2006 referendum, to maximize debt services funds given historically low interest rates. The District was able to save approximately $6.6 million in interest expense as a result of the refunding activities. With access to these savings, and additional DSEB capacity, the District was able to raise approximately $15 million through the sale of limited life safety bonds, for the purposes of performing necessary facility and learning space projects.

x General revenues accounted for $122.1 million, or 68.2% of total revenue. Program specific revenues in the form of charges for services and grants and contributions accounted for $57.0 million, or 31.8% of total revenue.

x The District had $182.5 million in expenses related to governmental activities, of which $57.0 million were offset by program specific charges for services or operating grants and contributions. General revenues of $122.1 million and reserves of $3.5 million were adequate to provide for the remaining costs of these programs.

x Among the major funds, the General Fund (Educational and Working Cash Accounts) had $149.1 million in revenues, primarily consisting of property taxes, state and federal aid, and other local revenue, and $147.9 million in expenditures.

x Enrollment remained relatively stable, increasing slightly by 0.3% or 16 students between FY2016 and FY2017.

x The FY2017 budget included numerous initiatives that were implemented during the year. These initiatives are on-going and include a continuous review of all District operations by School and District leadership teams, as well as by the Board of Education.

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Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the District’s basic financial statements. The basic financial statements are comprised of three components:

• Government-wide financial statements • Fund financial statements • Notes to the financial statements

This report also contains required supplementary information and supplementary financial information in addition to the basic financial statements. Government-wide financial statements The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business. The statement of net position presents information on all of the District’s assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of activities presents information showing how the government’s net position changed during the fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The government-wide financial statements present the functions of the District that are principally supported by taxes and intergovernmental revenues (governmental activities). The District has no business-type activities; that is, functions that are intended to recover all or a significant portion of their costs through user fees and charges. The District’s governmental activities include instructional services (regular education, special education and other), supporting services, operation and maintenance of facilities and transportation services.

Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the District can be divided into two categories: governmental funds and fiduciary funds (the District maintains no proprietary funds).

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Overview of the Financial Statements (Continued)

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a school district’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains seven governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures and changes in fund balances for the General (includes the Educational and Working Cash Accounts), Operations and Maintenance, Transportation, Municipal Retirement/Social Security, Debt Service, Capital Projects and Fire Prevention and Safety Funds, all of which are considered to be major funds. The District adopts an annual budget for each of the funds listed above. A budgetary comparison statement has been provided for each fund to demonstrate compliance with this budget. Fiduciary (agency) funds are used to account for resources held for the benefit of parties outside the school district. Fiduciary (agency) funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the District’s own programs. The accounting used for fiduciary (agency) funds is much like that for the government wide financial statements. Notes to the financial statements The notes to the financial statements provide additional information that is essential to a better understanding of the data provided in the government-wide and fund financial statements. Other information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information, including fund budgetary data, as well as pension data related to the Teachers’ Retirement System of Illinois (TRS) and the Illinois Municipal Retirement Fund (IMRF), and the schedule of funding progress for the other postemployment benefits (OPEB) plan.

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Government-Wide Financial Analysis Table 1 Condensed Statement of Net Position Governmental

Activities FY2016*

Governmental Activities FY2017

Assets Current and other assets $139,924,530 $157,246,881 Capital assets 138,585,093 135,670,946 Construction in progress 1,045,766 2,321,391

Total assets 279,555,389 295,239,218 Deferred outflow of resources 7,135,919 6,034,974 Liabilities Long-term liabilities 106,903,391 117,920,236 Other liabilities 6,112,576 6,463,267

Total liabilities 113,015,967 124,383,503

Deferred inflows of resources 53,745,460 60,463,542 Net position Net investment in capital assets 69,325,221 62,896,67 Restricted 20,524,724 35,451,592 Unrestricted 30,079,936 18,078,878

Total net position $119,929,881 $116,427,147 *As restated, see Note O

The District’s reported net position decreased compared to June 30, 2016, by $3.5 million. The decrease is primarily related to an increase in pupil and instructional services and administration and business expenditures.

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Government-Wide Financial Analysis (Continued) Table 2 Changes in Net Position Governmental

Activities FY2016*

% of Total

Government Activities FY2017

% of Total

Revenues Program revenues: Charges for services $2,594,715 1.7% $2,565,111 1.4% Operating grants and contributions 34,396,186 22.1% 54,393,349 30.4% General revenues: Taxes 115,501,417 74.2% 118,568,007 66.2% State aid formula grants 1,648,367 1.0% 1,814,463 1.0% Other 1,520,920 1.0% 1,674,755 1.0%

Total revenues 155,661,605 100% 179,015,685 100% Expenditures Instruction 99,114,383 65.0% 117,985,315 64.6% Pupil and instructional services 14,973,826 9.8% 15,463,790 8.5% Administration and business 12,764,975 8.4% 16,289,695 8.9% Transportation 2,940,055 1.9% 2,854,113 1.6% Operations and maintenance 10,268,457 6.7% 9,164,883 5.0% Other 12,594,032 8.2% 20,760,623 11.4%

Total expenses 152,655,728 100% 182,518,419 Change in net position 3,005,877 (3,502,734) Net position, beginning of year 116,924,004 119,929,881 Net position, end of year $119,929,881 $116,427,147 * As restated, see Note 0

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Revenues by Source Property taxes and personal property replacement taxes in the amount of $118.6 million accounted for 66.2% of total revenues, while operating grants and contributions in the amount of $54.4 million accounted for 30.4%, charges for services in the amount of $2.6 million accounted for 1.4%, general state aid in the amount of $1.8 million accounted for 1.0%, and other local revenue in the amount of $1.7 million accounted for 1.0% (Figure A-1).

The District’s total revenue increased compared to June 30, 2016 by $23.4 million. This increase is primarily due to an increase in TRS on-behalf payments from the State of Illinois of $20.1 million, and an increase of $3.1 million in property, personal property replacement, and make-whole taxes.

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Expenditures by Function Expenditures for instruction in the amount of $118.0 million accounted for 64.6% of total expenditures, while pupil and instructional services in the amount of $15.5 million accounted for 8.5%, administration and business in the amount of $16.3 million accounted for 8.9%, transportation in the amount of $2.9 million accounted for 1.6%, operations and maintenance in the amount of $9.2 million accounted for 5.0%, and other expenditures in the amount of $20.8 million accounted for 11.4% (Figure A-2).

The Districts total expenditures increased compare to June 30, 2016 by $29.9 million. This increase is primarily due to an increase in TRS on-behalf payments from the State of Illinois of $20.1 million, and an increase of $2.7 million in capital projects related to life safety. The additional increases to instruction and instructional services are related to the increase in enrollment, increase in instructional staff, and technology upgrades.

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Financial Analysis of the District’s Funds As the District closed the year, the District’s governmental funds reported a combined fund balance of $98,737,867, which is higher than last year’s ending fund balance of $82,147,117, an increase of approximately 20.2%. This increase is mainly the result of proceeds from the sale of Life Safety bonds in the amount of $15.2 million. The General Fund is the largest of the governmental funds. The fund balance at the beginning of the year was $61,369,841. Actual total revenues were $149,139,977; actual total expenditures were $147,867,187; actual net total for other financing sources/uses related to the payment and proceeds for capital leases and gain on sale of capital assets were $292,320. The net change in fund balance was an increase of $1,562,110; the fund balance at the end of the year was $62,931,951. This increase is primarily due to revenues exceeding expenditures. The Operations and Maintenance Fund balance at the beginning of the year was $11,846,587, as restated. Actual total revenues were $13,671,928; actual total expenditures were $7,558,818. There were transfers out of the fund in the amount of $1,874,697 for the payment of long-term liabilities and capital projects. The net change in fund balance was an increase of $4,238,413; the fund balance at the end of the year was $16,085,000. This increase is primarily due to a higher than anticipated receipt of corporate replacement and make whole taxes. The Transportation Fund balance at the beginning of the year was $1,782,986. Actual total revenues were $1,949,828; actual total expenditures were $3,060,257; actual net total for other financing sources/uses related to the proceeds from capital lease of $255,644. The net change in fund balance was a decrease of $854,765; the fund balance at the end of the year was $928,221. This decrease is primarily due to increased transportation costs, and increased board of education subsidies for free, and reduced student riders. The Municipal Retirement/Social Security Fund balance at the beginning of the year was $1,943,187. Actual total revenues were $3,278,060; actual total expenditures were $3,400,165. The net change in fund balance was a decrease of $122,105; the fund balance at the end of the year was $1,821,082. This decrease is primarily due to higher than anticipated municipal retirement contributions. The Debt Service Fund balance at the beginning of the year was $4,831,183. Actual total revenues were $9,168,123; actual total expenditures were $10,996,519; actual net total for other financing sources/uses related to operating transfers and debt issuance premiums and payments were $1,652,938. The net change in fund balance was a decrease of $175,458; the fund balance at the end of the year was $4,655,725. This decrease is primarily related to higher than anticipated fees related to the bond restructuring.

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Financial Analysis of the District’s Funds (Continued) The Capital Projects Fund balance at the beginning of the year was $373,333. Actual total revenues were $1,406,017; actual total expenditures were $3,467,727; actual net total for other financing sources/uses related to operating transfers were $1,500,000. The net change in fund balance was a decrease of $561,710; the fund deficit at the end of the year was $188,377. The Fire Prevention and Safety Fund balance at the beginning of the year was $0. Actual total revenues were $46,222; actual total expenditures were $2,708,066; actual net total for other financing sources/uses related to debt issuances was $15,166,109. The net change in fund balance was an increase of $12,504,265; the fund balance at the end of the year was $12,504,265. General Fund Budgetary Highlights The District’s amended budget for the General Fund (Education and Working Cash Funds) anticipated that expenditures would exceed revenues by $2,398,662. The year ended with an actual $1,562,110 surplus, resulting in a favorable variance. Actual revenues exceeded the budgeted amount by $287,380 (excluding on-behalf payments), resulting from higher than budgeted revenue from federal sources. Actual expenditures were less than the budgeted amount by $3.38 million (not including on-behalf payments), resulting in less than budgeted general operating expenditures. Capital Asset and Debt Administration Capital assets By the end of FY2017, the District had invested $138 million (net of depreciation) in a broad range of capital assets, including land, construction in progress, buildings and land improvements, and equipment and vehicles (Table 3). Additional detailed information on capital assets is in Note E to the financial statements.

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Capital Asset and Debt Administration (Continued) Table 3 Capital Assets (net of depreciation)

Governmental

Activities FY2016


Land $1,477,361 $1,477,361

Construction in progress 1,045,766 2,321,391

Buildings and land improvements 133,039,859 130,160,433

Equipment and vehicles 4,067,873 4,033,152

Total $139,630,859 $137,992,337

Long-term debt and other long-term liabilities

In October 2016, the District approved the refunding of existing debt from the 2006 referendum. A goal of the 2016 restructuring was to positively position the District to become debt free in tax year 2026. In February 2017, the District approved the issuance of Life Safety bonds. These combined issuances resulted in the retirement of $46.4 million in bonds payable and an addition of $54.3 in bonds payable, the net effect increased the District’s bonds payable $7.9 million.

The District reports compensated absences, net pension liabilities, and other postemployment benefits as long-term liabilities. Additional detailed information on long-term liabilities, pension obligations, and other post-employment benefits are in Note F, Note G, and Note H to the financial statements.

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Capital Asset and Debt Administration (Continued)

Table 4 Long-Term Liabilities

Governmental

Activities FY2016


General obligation bonds $87,635,042 $97,008,388

Capital leases 1,172,869 1,500,213

Compensated absences 410,376 896,412

IMRF net pension liability 7,113,453 7,072,470

TRS net pension liability 6,970,006 7,663,855

Other postemployment benefits 3,601,645 3,778,898

Total $106,903,391 $117,920,236

Factors bearing on the District’s Future

Following are significant issues that will affect the District’s future:

x Corporate Campus Consolidation and Relocations: The Villages of Glenview and Northbrook benefit from a strong corporate campus presence within their communities. As corporations continue to evaluate their real estate holdings and the residential preferences of their workforce, larger suburban corporate offices have been consolidating and relocating to metropolitan areas. While the District’s largest representative taxpayers remain committed to our two communities, this is an area that is closely monitored by the District as we plan for the future.

x The Glen TIF: The Glen (formally known as the Glenview Naval Air Station, “GNAS”) TIF (Tax

Incremental Financing) provides that the District receives make-whole payments for new students attending the District. A critical factor for future financial planning is the rate at which housing is occupied and high school enrollment increases. It is anticipated that the property located in The Glen will become part of the District’s EAV in tax year 2022. The District is working closely with the Village of Glenview regarding the future impact of development upon student enrollment.

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Factors bearing on the District’s Future (Continued)

x Property Tax Appeals: Business taxpayers have the choice of filing property tax appeals through either the Property Tax Appeals Board (PTAB) or the Cook County Circuit Court (tax court). The District has the right to intervene in cases filed through the PTAB or the Circuit Court for assessment adjustments over $100,000. Over the last fifteen fiscal years, District 225 has lost over $32 million to property tax refunds, through both the PTAB and the tax court. This is an average of $2.2 million per year, which is included in the District’s annual operating budget. If not for the District’s intervention, this amount would be significantly higher. The District will continue to exercise its legal right to reduce losses through property tax appeals.

x Collective Bargaining: The District successfully negotiated multi-year contracts with the Glenbrook

Education Association (G.E.A.), the Glenbrook Educational support Staff Association (G.E.S.S.A.) and the Glenbrook Educational Support Paraprofessionals Association (G.E.S.P.A.). The negotiated agreements are within the parameters set by the Board of Education and provide for consistency and stability across all employee groups. The G.E.A. contract is scheduled to expire on June 30, 2018; the G.E.S.S.A. and G.E.S.P.A. contracts are scheduled to expire on June 30, 2019.

x Health Care Reform: The Patient Protection and Affordable Care Act (PPACA) and Health Care and Education Reconciliation Act of 2010 were signed into law in the spring of 2010. The District is pursuing legal and analytical advice from experts in the field in order to stay proactive and in full compliance with the law. The District has also established a joint committee of school leaders and collective bargaining representatives to review health care claim trends, and propose health benefit plan changes for each plan renewal cycle.

Factors bearing on the District’s Future (Continued)

x Student Enrollment: Recent enrollment and census data indicate a projected increase in student enrollment over the next four years, particularly at Glenbrook South High School. Two distinct methodologies have been implemented to measure enrollment trends on an annual basis, and have resulted in near precise enrollment estimates since FY2014. Current District budget strategies include provisions for future enrollment variances.

Requests for Information

This financial report is designed to provide the District’s citizens, taxpayers, and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the money it receives. If you have questions about this report, or need additional financial information, contact the Business Services Department: Northfield Township High School District 225, 3801 W. Lake Avenue, Glenview, IL 60026.

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BASIC FINANCIAL STATEMENTS

STATEMENT OF NET POSITION - GOVERNMENTAL ACTIVITIES

ASSETS

Cash and investments 100,454,087$ Restricted cash 969,946 Receivables (net of allowance for uncollectibles): Interest 201,843 Property taxes 53,002,663 Replacement taxes 429,609 Accounts 142,655 Intergovernmental 1,923,182 Prepaid items 122,896 Capital assets:

Land 1,477,361 Construction in progress 2,321,391 Depreciable buildings, property, and equipment, net 134,193,585

Total assets 295,239,218

DEFERRED OUTFLOW OF RESOURCESDeferred outflows related to pensions 6,034,974

Total deferred outflows 6,034,974

LIABILITIES

Accounts payable 3,374,565 Salaries and wages payable 36,751 Claims payable 1,206,658 Other current liabilities 961,401 Interest payable 394,726 Unearned revenue 489,166 Long-term liabilities: Due within one year 6,189,293 Due after one year 111,730,943

Total liabilities 124,383,503

DEFERRED INFLOW OF RESOURCES Deferred inflows related to pensions 1,995,358 Deferred gain on refunding of bonds 6,199,063 Property taxes levied for a future period 52,269,121

Total deferred inflows 60,463,542

NET POSITION

Net investment in capital assets 62,896,677

Restricted For: Operations and maintenance 16,104,053 Debt service 4,269,227 Student transportation 935,188 Retirement benefits 1,824,875 Capital projects 12,318,249 Unrestricted 18,078,878

Total net position 116,427,147$

The accompanying notes are an integral part of this statement.

June 30, 2017


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PROGRAM REVENUES Net (Expenses)Operating Revenue and

Charges for Grants and Changes inFunctions / Programs Expenses Services Contributions Net Position

Governmental activitiesInstruction:

Regular programs 41,232,519$ 1,398,810$ 532,155$ (39,301,554)$ Special programs 16,026,421 - 4,447,887 (11,578,534) Other instructional programs 12,841,355 286,632 155,710 (12,399,013) State retirement contributions 47,885,020 - 47,885,020 -

Support services:Pupils 11,531,774 - - (11,531,774) Instructional staff 3,932,016 - 13,117 (3,918,899) General administration 2,893,910 - - (2,893,910) School administration 8,447,959 - - (8,447,959) Business 4,947,826 49,545 - (4,898,281) Transportation 2,854,113 375,085 1,071,197 (1,407,831) Operations and maintenance 9,164,883 455,039 - (8,709,844) Central 8,153,788 - - (8,153,788) Other supporting services - - 288,263 288,263

Community services 52,473 - - (52,473) Interest and fees 10,394,790 - - (10,394,790) Unallocated depreciation 2,159,572 - - (2,159,572)

Total governmental activities 182,518,419$ 2,565,111$ 54,393,349$ (125,559,959)$

General revenues:Taxes:

Real estate taxes, levied for general purposes 92,119,485 Real estate taxes, levied for specific purposes 6,602,868 Real estate taxes, levied for debt service 8,853,205 Personal property replacement taxes 3,032,003

Other payments in lieu of taxes 7,960,446 State aid-formula grants 1,814,463 Investment earnings 718,345 Gain on sale of capital assets 187,178 Miscellaneous 769,232

Total general revenues 122,057,225

Change in net position (3,502,734)

Net position, beginning of year - as restated (see Note O) 119,929,881

Net position, end of year 116,427,147$


For the Year Ended June 30, 2017STATEMENT OF ACTIVITIES


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MunicipalOperations and Retirement /

General Maintenance Transportation Soc. Sec.

ASSETS

Cash and investments 64,355,335$ 16,130,576$ 890,795$ 1,500,184$ Restricted cash - - - - Receivables (net of allowance for uncollectibles): Interest 154,251 22,444 8,207 4,468 Property taxes 45,704,426 1,408,968 235,083 1,431,158 Replacement taxes - 109,609 - 320,000 Accounts 137,227 5,428 - - Intergovernmental 1,386,408 - 536,774 - Prepaid items 122,896 - - -

Total assets 111,860,543$ 17,677,025$ 1,670,859$ 3,255,810$

LIABILITIES, DEFERRED INFLOWS, AND FUND BALANCES

LIABILITIES

Accounts payable 1,511,200$ 92,914$ 171,079$ -$ Salaries and wages payable 26,419 10,332 - - Claims payable 1,206,658 - - - Other current liabilities 825,986 81,211 2,136 14,097 Unearned revenue 158,378 - 330,788 -

Total liabilities 3,728,641 184,457 504,003 14,097

DEFERRED INFLOWS

Unavailable interest revenue 130,950 19,053 6,967 3,793 Property taxes levied for a future period 45,069,001 1,388,515 231,668 1,416,838

Total deferred inflows 45,199,951 1,407,568 238,635 1,420,631

FUND BALANCES

Nonspendable 122,896 - - - Restricted - 16,085,000 928,221 1,821,082 Unassigned 62,809,055 - - -

Total fund balance (deficit) 62,931,951 16,085,000 928,221 1,821,082 Total liabilities, deferred inflows, and fund balance 111,860,543$ 17,677,025$ 1,670,859$ 3,255,810$


Northfield Township High School District 225Governmental FundsBALANCE SHEET

June 30, 2017

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Debt Capital Fire PreventionService Projects and Safety Total

3,662,357$ 1,154$ 13,913,686$ 100,454,087$ 969,946 - - 969,946

9,692 2,781 - 201,843 4,223,028 - - 53,002,663

- - - 429,609 - - - 142,655 - - - 1,923,182 - - - 122,896

8,865,023$ 3,935$ 13,913,686$ 157,246,881$

-$ 189,951$ 1,409,421$ 3,374,565$ - - - 36,751 - - - 1,206,658

37,971 - - 961,401 - - - 489,166

37,971 189,951 1,409,421 6,068,541

8,228 2,361 - 171,352 4,163,099 - - 52,269,121

4,171,327 2,361 - 52,440,473

- - - 122,896 4,655,725 - 12,504,265 35,994,293

- (188,377) - 62,620,678

4,655,725 (188,377) 12,504,265 98,737,867

8,865,023$ 3,935$ 13,913,686$ 157,246,881$

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Amounts reported for governmental activities in the statement of net position are different because:

Total fund balances - governmental funds $ 98,737,867

137,992,337

Deferred outflows of resources related to pensions 4,890,788$ Deferred outflows of 2017 employer contributions related to pensions 1,144,186 6,034,974

(1,995,358)

(6,199,063)

(117,920,236)

(394,726)

171,352

Net position of governmental activities $ 116,427,147


Interest on long-term liabilities accrued in the statement of net position will not be paid withcurrent financial resources and, accordingly, are not included in the governmental fundsbalance sheet.

Northfield Township High School District 225RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL

FUNDS TO THE STATEMENT OF NET POSITIONJune 30, 2017

Net capital assets used in governmental activities and included in the statement of netposition do not require the expenditure of financial resources and, therefore, are notreported in the governmental funds balance sheet.

Long-term liabilities included in the statement of net position are not due and payable in thecurrent period and, accordingly, are not included in the governmental funds balance sheet.

Deferred outflows and inflows or resources related to pensions are applicable to futureperiods and, therefore, are not reported in the governmental funds:

Deferred inflows of resources related to pensions

Deferred gain on refunding of bonds, included in the statement of net position, is notavailable to pay for current period expenditures and, accordingly, is not included in thegovernmental funds balance sheet.

Certain revenue receivables of the District recognized in the Statement of Net Position donot provide current financial resources and are deferred in the governmental funds balancesheet.

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MunicipalOperations and Retirement /

General Maintenance Transportation Soc. Sec.

Revenues Property taxes 92,119,485$ 2,973,848$ 496,483$ 3,132,537$ Replacement taxes - 2,895,378 - 136,625 State aid 51,663,010 - 1,071,197 - Federal aid 3,185,342 - - - Interest 370,613 87,542 7,063 8,898 Other 1,798,527 7,715,160 375,085 -

Total revenues 149,136,977 13,671,928 1,949,828 3,278,060

Expenditures Current: Instruction:

Regular programs 35,121,384 - - 548,508 Special programs 15,680,172 - - 319,314 Other instructional programs 12,483,820 - - 406,000 State retirement contributions 47,885,020 - - -

Support services:Pupils 11,004,595 - - 465,883 Instructional staff 3,537,302 - - 147,127 General administration 2,807,063 - - 80,296 School administration 7,507,641 - - 277,848 Business 2,010,478 1,448 - 81,531 Transportation 42,710 - 3,060,257 6,810 Operations and maintenance 1,434,143 7,333,940 - 731,709 Central 8,077,726 - - 328,773

Community services 185,588 - - 6,366 Debt service: Principal - - - - Interest and other - - - - Capital outlay 89,545 223,430 - -

Total expenditures 147,867,187 7,558,818 3,060,257 3,400,165

Excess (deficiency) of revenues over expenditures 1,269,790 6,113,110 (1,110,429) (122,105)

Other financing sources (uses) Transfers in - - - - Transfers out (801,302) (1,874,697) - - Debt issuance - - - - Premium on debt issuance - - - - Payment on refunded debt - - - - Proceeds from capital lease 906,444 - 255,664 - Gain on sale of capital assets 187,178 - - -

Total other financing sources (uses) 292,320 (1,874,697) 255,664 -

Net change in fund balance 1,562,110 4,238,413 (854,765) (122,105)

Fund balance, beginning of year - as restated (see Note O) 61,369,841 11,846,587 1,782,986 1,943,187

Fund balance (deficit), end of year 62,931,951$ 16,085,000$ 928,221$ 1,821,082$

Northfield Township High School District 225Governmental Funds

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICIT)For the Year Ended June 30, 2017


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Debt Capital Fire PreventionService Projects and Safety Total

8,853,205$ -$ -$ 107,575,558$ - - - 3,032,003 - - - 52,734,207

288,263 - - 3,473,605 26,655 - 46,222 546,993

- 1,406,017 - 11,294,789

9,168,123 1,406,017 46,222 178,657,155

- - - 35,669,892 - - - 15,999,486 - - - 12,889,820 - - - 47,885,020

- - - 11,470,478 - - - 3,684,429 - - - 2,887,359 - - - 7,785,489 - 16,045 - 2,109,502 - - - 3,109,777 - 1,049,897 453,925 11,003,614 - - - 8,406,499 - - - 191,954

7,115,054 - - 7,115,054 3,881,465 - 161,500 4,042,965

- 2,401,785 2,092,641 4,807,401

10,996,519 3,467,727 2,708,066 179,058,739

(1,828,396) (2,061,710) (2,661,844) (401,584)

1,175,999 1,500,000 - 2,675,999 - - - (2,675,999)

39,951,498 - 14,378,502 54,330,000 6,934,155 - 787,607 7,721,762

(46,408,714) - - (46,408,714) - - - 1,162,108 - - - 187,178

1,652,938 1,500,000 15,166,109 16,992,334

(175,458) (561,710) 12,504,265 16,590,750

4,831,183 373,333 - 82,147,117

4,655,725$ (188,377)$ 12,504,265$ 98,737,867$

-23-

Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ 16,590,750

(1,638,522)

Gain on refunding (6,563,714)$ Amortization 364,651 (6,199,063)

(142,174)

(1,100,945)

(167,287)

(4,120,278)

171,352

(6,896,567)

Change in net position - governmental activities $ (3,502,734)


The issuance of long-term debt provides current financial resources to governmental funds,while the repayment of the principal of long-term debt consume the current financial resourcesof the government funds.

Governmental funds report the effect of premiums and discounts when the debt is issued.However, these amounts are deferred and amortized in the statement of activities. This is theamount of the current year, net effect of these differences.

Northfield Township High School District 225RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCES (DEFICIT) OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIESFor the Year Ended June 30, 2017

Governmental funds report capital outlays as expenditures. However, in the statement ofactivities, the cost of those assets is allocated over their estimated useful lives and reported asdepreciation expense. This is the amount by which depreciation expense exceeds capitaloutlay in the current period.

Accrued interest reported in the statement of activities does not require the use of currentfinancial resources and, therefore, is not reported as expenditures in the governmental funds.This is the amount of net change during the year.

Changes in deferred outflows and inflows or resources related to pensions are reported only inthe statement of activities:

Deferred outflow and inflows or resources related to IMRF pension

Deferred outflow and inflows or resources related to TRS pension

Deferred gain on refunding of bonds, included in the statement of net position, is not availableto pay for current period expenditures and, accordingly, is not included in the governmentalfunds balance sheet.

Certain revenues included in the Statement of Activities do not provide current financialresources and, therefore, are deferred in the governmental fund statements.

-24-

Student Private PurposeActivity Trust

Fund Fund

ASSETS

Cash and investments 1,304,959$ 286,524$

LIABILITIES

Due to student groups 1,304,959$ -$

NET ASSETS HELD IN TRUST FOR EXTERNAL PARTIES -$ 286,524$


Northfield Township High School District 225Fiduciary Funds

STATEMENT OF FIDUCIARY NET POSITIONJune 30, 2017

-25-

Private PurposeTrustFund

ADDITIONS

Fundraising and fee revenue 715,039$ Interest income 244

Total additions 715,283

DEDUCTIONS

Personnel expenses 526,812 Administrative expenses 193,284

Total deductions 720,096

Changes in net position (4,813)

Net position, beginning of year 291,337

Net position, end of year 286,524$

Northfield Township High School District 225Fiduciary Funds

STATEMENT OF CHANGES IN FIDUCIARY NET POSITIONFor the year ended June 30, 2017


-26-

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The more significant of the District's accounting policies are described below.

1. Reporting Entity

2. Fund Accounting

Northfield Township High School District 225NOTES TO THE FINANCIAL STATEMENTS

June 30, 2017

The financial statements of Northfield Township High School District 225 (the District) have been prepared inconformity with accounting principles generally accepted in the United States of America as applied to governmentunits (hereinafter referred to as generally accepted accounting principles (GAAP)). The Governmental AccountingStandards Board (GASB) is the standard-setting body for establishing governmental accounting and financialreporting principles.

The District is located in Cook County, Illinois. The District is governed by an elected Board of Education.The Board of Education maintains final responsibility for all budgetary, taxing, and debt matters.

The District includes all funds of its operations that are controlled by or dependent upon the District asdetermined on a basis of financial accountability. Financial accountability includes appointment of theorganization's governing body, imposition of will, and fiscal dependency. The accompanying financialstatements include only those funds of the District, as there are no organizations for which it has financialaccountability.

Also, the District is not included as a component unit in any other governmental reporting entity, as defined byGASB pronouncements.

The accounts of the District are organized on the basis of funds. A fund is an independent fiscal andaccounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to theirintended purpose and is used to aid management in demonstrating compliance with finance-related andcontractual provisions. The minimum number of funds maintained are consistent with legal and managerialrequirements.

Funds are classified into the following categories: governmental and fiduciary.

Governmental funds are used to account for all or most of the District's general activities, including thecollection and disbursement of earmarked monies (special revenue funds), the servicing of general long-termdebt (Debt Service Fund), and the acquisition or construction of major capital facilities (capital projectsfunds). The General Fund is used to account for all activities of the general government not accounted for insome other fund. The District considers all governmental funds to be major.

Fiduciary funds (agency funds) are used to account for assets held on behalf of outside parties, including othergovernments, or on behalf of other funds within the District.

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June 30, 2017

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

3. Government-Wide and Fund Financial Statements

a.

b.

The government-wide financial statements (i.e., the statement of net position and the statement of activities)report information on all the nonfiduciary activities of the District. The effect of interfund activity has beeneliminated from these statements. Governmental activities normally are supported by property taxes,intergovernmental revenues, and local fees.

The statement of activities demonstrates the degree to which the direct expenses of a given function are offsetby program revenues. Direct expenses are those that are clearly identifiable with a specific function. Programrevenues include (1) amounts paid by recipient of goods or services offered by the program and (2) grants andcontributions that are restricted to meeting the operational or capital requirements of a particular function.Taxes and other items not properly included among program revenues are reported as general revenues.

Separate financial statements are provided for governmental funds and fiduciary funds, even though the latterare excluded from the government-wide financial statements.

General Fund

The General Fund includes the Educational Account and the Working Cash Account. The EducationalAccount is the District's primary operating account. It accounts for all financial resources of the generalgovernment, except those required to be accounted for in another fund. The Working Cash Account is forthe financial resources held by the District to be used as temporary interfund loans for working capitalrequirements. Money loaned by the Working Cash Account to other funds must be repaid upon thecollection of property taxes in the fund(s) loaned to. As allowed by the School Code of Illinois, this Accountmay be permanently abolished and become part of the Educational Account, or it may be partially abated toany fund in need as long as the District maintains a balance in the Working Cash Account of at least 0.05%of the District's current equalized assessed valuation.

Special Revenue Funds

The special revenue funds are used to account for the proceeds of specific revenue sources (other than thoseaccounted for in the Debt Service, capital projects, or fiduciary funds) that are legally restricted toexpenditures for specified purposes.

Each of the District's special revenue funds has been established as a separate fund in accordance with thefund structure required by the state of Illinois for local educational agencies. These funds account for localproperty taxes restricted to specific purposes. A brief description of the District's special revenue funds areas follows:

Operations and Maintenance Fund - accounts for all revenues and expenditures made for operations,repair, and maintenance of the District's buildings and land. Revenue consists primarily of local propertytaxes, tax increment financing district monies, and personal property replacement taxes.

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June 30, 2017


3. Government-Wide and Fund Financial Statements (Continued)

b.

c.

d.

e.

Transportation Fund - accounts for all revenue and expenditures made for student transportation. Revenueis derived primarily from local property taxes and state reimbursement grants.

The fiduciary funds account for assets held by the District in a trustee capacity or as an agent forindividuals, private organizations, other governments, or other funds.

The Student Activity Funds (Agency Funds) are custodial in nature (assets equal liabilities) and do notinvolve the measurement of the results of operations. These funds account for assets held by the Districtwhich are owned, operated, and managed generally by the student body, under the guidance and direction ofadults or a staff member, for educational, recreational, or cultural purposes. It accounts for activities suchas student yearbook, student clubs and council, and scholarships.

The Private Purpose Trust Fund is accounted for on the flow of economic resources measurement focusand uses the accrual basis of accounting. Under this method, revenues are recorded when earned andexpenses are recorded at the time liabilities are incurred. The Private Purpose Trust Fund accounts for theactivity of Glenbrook Aquatics, a year-round aquatics program run by the District.

Fire Prevention and Safety Fund - accounts for state-approved life safety projects financed through generalobligation bond issues.

Special Revenue Funds (Continued)

Municipal Retirement/Social Security Fund - accounts for the District's portion of pension contributions tothe Illinois Municipal Retirement Fund, payments to Medicare, and payments to the Social Security Systemfor noncertified employees. Revenue to finance contributions is derived primarily from local property taxesand personal property replacement taxes.

Capital Projects Fund - accounts for financial resources to be used for the acquisition or construction ofmajor capital facilities. Revenues are derived from bond proceeds, tax increment financing district monies,and transfers from other funds.

Fiduciary Fund

Debt Service

Debt Service Fund - accounts for accumulation of resources for, and the payment of, general long-termdebt principal, interest, and related costs. The primary revenue source is local property taxes leviedspecifically for debt service and transfers from other funds.

Capital Projects Fund

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June 30, 2017


4. Measurement Focus, Basis of Accounting, and Basis of Presentation

5. Deferred Outflows / Deferred Inflows

The fiduciary fund statements are reported using the accrual basis of accounting.

In addition to assets, the statement of net position and the governmental funds balance sheet may reportdeferred outflows of resources. Deferred outflows of resources represent a consumption of net position / fundbalance that applies to future periods. At June 30, 2017, the District reported deferred outflows of resourcesrelated to pension liabilities. In addition to liabilities, the District may report deferred inflows of resources.Deferred inflows of resources represent the acquisition of resources that is applicable to future reportingperiods. At June 30, 2017, the District reported deferred inflows related to property taxes levied for a futureperiod, a gain on the refunding of bonds, unavailable interest revenue, and pension liabilities.

The government-wide financial statements are reported using the economic resources measurement focus andthe accrual basis of accounting. Revenues and additions are recorded when earned, and expenses anddeductions are recorded when a liability is incurred. Property taxes are recognized as revenues in the year forwhich they are levied (i.e. intended to finance). Grants and similar items are recognized as revenue as soon asall eligibility requirements imposed by the provider have been met.

The District reports unearned and unavailable revenue on its financial statements. Unearned and unavailablerevenue arises when a potential revenue does not meet both the "measurable" and "available" criteria forrecognition in the current period. In subsequent periods, when both revenue recognition criteria are met, orwhen the District has a legal claim to the resources, the liability or deferred inflow of resources for unearned orunavailable revenue is removed from the balance sheet and revenue is recognized. Governmental Funds alsodefer revenue recognition in connection with resources received, but not yet earned.

Governmental fund financial statements are reported using the current financial resources measurement focusand the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues arerecognized when susceptible to accrual, i.e., when they are both "measurable and available". "Measurable"means that the amount of the transaction can be determined, and "available" means collectible within thecurrent period or soon enough thereafter to be used to pay liabilities of the current period. The Districtconsiders most revenues available if they are collected within 60 days after year-end. Revenues that are paidto the District by the Illinois State Board of Education are considered available if they are vouchered by year-end. Expenditures are recorded when the related fund liability is incurred, except for unmatured principal andinterest on general long-term debt, which is recognized when due, and certain compensated absences, claims,and judgments, which are recognized when the obligations are expected to be liquidated with expendableavailable financial resources.

Property taxes, replacement taxes, interest, and intergovernmental revenues associated with the current fiscalperiod are all considered to be susceptible to accrual and are recognized as revenues of the current fiscalperiod. All other revenue items are considered to be measurable and available only when cash is received bythe District.

-30-


June 30, 2017


6. Fund Balance

a.

b.

c.

d.

e.

The nonspendable fund balance in the General Fund consists of $122,896 for prepaid items. Fund balances inthe Operations and Maintenance Fund, the Transportation Fund, the Municipal Retirement/Social SecurityFund, the Debt Service Fund, and the Fire Prevention and Safety Fund are restricted based on the nature of thefunds.

Committed - refers to amounts that can only be used for specific purposes pursuant to constraints imposedby formal action of the District's highest level of decision making authority (the Board of Education). TheBoard of Education commits fund balances by passing a resolution. Amounts committed cannot be used forany purpose unless the District removes or changes the specific use by taking the same type of formalaction it employed to previously commit those funds. The District had no committed fund balances at June30, 2017.

Assigned - refers to amounts that are constrained by the District's intent to be used for a specific purpose,but are neither restricted or committed. Intent may be expressed by the Board of Education or theindividual the Board of Education delegates the authority to assign amounts to be used for specificpurposes. The Board of Education delegated this authority to the Assistant Superintendent for BusinessServices/CSBO. The District had no assigned fund balances at June 30, 2017.

Unassigned - refers to all spendable amounts not contained in the other four classifications describedabove. In funds other than the general fund, the unassigned classification is used only to report a deficitbalance resulting from overspending for specific purposes for which amounts had been restricted,committed, or assigned.

The governmental funds report five components of fund balance: nonspendable, restricted, committed,assigned, and unassigned.

Nonspendable - includes amounts that cannot be spent because they are either not in spendable form orlegally or contractually required to be maintained intact. The nonspendable in form criteria includes itemsthat are not expected to be converted to cash such as prepaid items or inventories.

Restricted - refers to amounts that are subject to outside restrictions such as creditors, grantors,contributors, laws and regulations of other governments, or imposed by law through enabling legislation.Special revenue funds as well as debt service and capital projects funds are by definition restricted for thosespecified purposes.

Unless specifically identified, expenditures act to reduce restricted balances first, then committed balances,next assigned balances, and finally they act to reduce unassigned balances. Expenditures for a specificallyidentified purpose will act to reduce the specific classification of fund balance that is identified.

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June 30, 2017


6. Fund Balance (Continued)

7. Deposits and Investments

8. Personal Property Replacement Taxes

9. Prepaid Items

10. Capital Assets

The Illinois Compiled Statutes require the District to utilize the investment services of the Northfield TownshipSchool Treasurer (the Treasurer). Investments are stated at fair value. Changes in fair value are included ininvestment income.

Construction in progress is stated at cost and includes engineering, design, material, and labor incurred forplanned construction. No provision for depreciation is made on construction in progress until the asset iscompleted and placed in service.

Personal property replacement tax revenues are first allocated to the Municipal Retirement/Social SecurityFund, with the balance allocated at the discretion of the District.

Capital assets, which include land, construction in progress, land improvements, buildings, transportationequipment, and equipment, are reported in the government-wide financial statements. Capital assets aredefined by the District as assets with an initial individual or group cost of more than $5,000 and an estimateduseful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost ifpurchased or constructed. Donated capital assets are listed at acquisition value as of the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extendassets' lives are not capitalized.

The District also has a contingency reserve policy. The policy states that unassigned reserves in the operatingfunds shall be maintained at a level equal to not less than 33.0% of the next year's projected operating budget.The operating budget is composed of the Educational, Operations and Maintenance, Transportation, MunicipalRetirement/Social Security, Working Cash, Fire Prevention and Safety Funds, and any other fund, as may berequired by state law.

Certain payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaiditems in both the government-wide and the fund financial statements. The costs of prepaid items is recorded asexpenditures when consumed rather than when purchased.

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June 30, 2017


10. Capital Assets (Continued)

Assets Years

Buildings 40Land improvements 20 - 40Equipment 5 - 15Transportation equipment 8

11. Long-Term Obligations

12. Accumulated Unpaid Vacation and Sick Pay

Depreciation of capital assets is provided over the estimated useful lives using the straight-line method. Theestimated useful lives are as follows:

Educational support personnel receive 11 vacation days per year. The District reimburses employees forunused accrued vacation days remaining upon termination of employment at their current salary rate.

In the government-wide financial statements, long-term debt and other long-term obligations are reported asliabilities in the statement of net position. Bond premiums and discounts and losses on refunding are deferredand amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of theapplicable bond premium or discount. Bond issuance costs are expensed as incurred.

A liability for these amounts is reported in governmental funds only if they have matured, for example, as aresult of employee termination, resignation, or retirements. These amounts are recorded in the fund fromwhich the employees who have accumulated vacation leave are paid.

In the fund financial statements, governmental funds recognize bond premiums and discounts, losses onrefunding, and bond issuance costs, during the current period. The face amount of debt issued is reported asother financing sources. Premiums received on debt issuances are reported as other financing sources, whilediscounts on debt issuances are reported as other financing uses. Issuance cost and losses on refunding arereported as debt service expenditures.

Employees who work a twelve-month year are entitled to be compensated for vacation time. Vacations areusually taken within the calendar year. Accrued but unpaid vacation leave at June 30, 2017 has been reflectedas a liability. All accrued vacation is considered a long-term liability, with a portion reported as due withinone year. When a certified employee with 120 or more days of service resigns from the District, he/she receives payment of unused accrued vacation time payable at their current salary rate.

-33-


June 30, 2017


12. Accumulated Unpaid Vacation and Sick Pay (Continued)

13. Use of Estimates

14. Budgetary Data

15. Restricted Net Position

16. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows ofresources related to pensions, and pension expense, information about the fiduciary net position of the pensionplan and additions to/deductions from the pension plan's fiduciary net position have been determined on thesame basis as they are reported by the pension plan. For this purpose, benefit payments (including refunds ofemployee contributions) are recognized when due and payable in accordance with the benefit terms.

In preparing financial statements, management is required to make estimates and assumptions that affect thereported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and the reportedamounts of revenues and expenses/expenditures during the reporting period. Actual results could differ fromthose estimates.

Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual budgets areadopted at the fund level for the governmental funds. The annual budget is legally enacted and provides for alegal level of control at the fund level. All annual budgets lapse at fiscal year-end.

For the government-wide financial statements, net position is reported as restricted when constraints placed onnet position are either: (1) externally imposed by creditors (such as debt covenants), grantors, contributors, orlaws or regulations of other governments, (2) imposed by law through constitutional provisions, or (3) imposedby enabling legislation. The District's restricted net position was restricted as a result of enabling legislation.

When both restricted and unrestricted resources are available for use, it is the District's policy to use restrictedresources first, and then unrestricted resources, as the resources are needed.

All certified employees receive a specified number of sick days per year depending on their years of service, inaccordance with the agreement between the Board of Education and the Education Association. Unused sickleave days accumulate to a maximum of 360 days. Upon retirement, a certified employee may apply up to 180days of unused sick leave toward service credit for the Teachers' Retirement System (TRS). Upon retirement,a member of the Illinois Municipal Retirement Fund (IMRF) may apply up to 221 days of unused sick leavetoward IMRF service credit.

Due to the nature of the policies on sick leave, and the fact that any liability is contingent upon future events,and cannot be reasonably determined, no liability for unused sick leave has been reported within the financialstatements.

-34-


June 30, 2017

NOTE B - RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS

1.

$ (87,983,971) (615,000) (1,500,213) (8,409,417) (896,412) (7,072,470) (7,663,855) (3,778,898)

$ (117,920,236)

2.

$ 6,133,869 (7,772,391)

$ (1,638,522)

Lease certificates

Net adjustment to decrease net change in fund balances - totalgovernmental funds to arrive at change in net position ofgovernmental activities

Net adjustment to reduce fund-balance total governmental fundsto arrive at net position - governmental activities

Explanation of Certain Differences Between the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficit) and the Government-wide Statement of Activities

Capital outlayDepreciation expense

The governmental funds statement of revenues, expenditures, and changes in fund balance (deficit) includes areconciliation between net changes in fund balance - total governmental funds and changes in net position -governmental activities as reported in the government-wide statement of activities. One element of thatreconciliation explains that "Governmental funds report capital outlays as expenditures. However, in thestatement of activities, the cost of those assets is allocated over their estimated useful lives and reported asdepreciation expense." The details of this difference are as follows:

Explanation of Certain Differences Between the Governmental Funds Balance Sheet and the Government-wide Statement of Net Position

General obligation bonds

The governmental funds balance sheet includes a reconciliation between fund balance - total governmentalfunds and net position - governmental activities as reported in the government-wide statement of net position.One element of that reconciliation explains that "Long-term liabilities included in the statement of net positionare not due and payable in the current period and, accordingly, are not reported in the governmental fundsbalance sheet." The details of this difference are as follows:

IMRF net pension liabilityTRS net pension liability

Capital leasesUnamortized bond premium and discount, net Compensated absences

Other postemployment benefit obligations

-35-


June 30, 2017

NOTE B - RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS(Continued)

2.

$ 5,995,000 340,000 834,764 (54,330,000) 46,408,714 (1,162,108)

Accretion of capital appreciation bonds (890,493) (486,036) 40,983 (693,849) (177,253)

$ (4,120,278)

NOTE C - DEPOSITS AND INVESTMENTS

Lease certificates

Proceeds from bond issuancePayment on refunded debt

Capital leases

Issuance of capital lease

Compensated absences, net

Net adjustment to increase net change in fund balances - totalgovernmental funds to arrive at change in net position ofgovernmental activities.

TRS pension expense, netIMRF pension expense, net

Other postemployment benefit obligations, net

The Treasurer's and the District's investment policies are in line with State Statutes. The investments that theDistrict may purchase are limited by Illinois law to the following: (1) securities that are fully guaranteed by theU.S. government as to principal and interest; (2) certain U.S. government agency securities; (3) interest-bearingsavings accounts, interest-bearing certificates of deposit or time deposits or any other investments constitutingdirect obligations of any bank as defined by the Illinois Banking Act; (4) short-term discount obligations ofcorporations organized in the United States with assets exceeding $500,000,000; (5) interest-bearing bonds of anycounty, township, city, village, incorporated town, municipal corporation or school district; (6) fully collateralizedrepurchase agreements; (7) the State Treasurer's Illinois and Prime Funds; and (8) money market mutual fundsand certain other instruments.

Principal repayments General obligation bonds

Another element of that reconciliation states that "The issuance of long-term debt provides current financialresources to governmental funds, while the repayment of the principal of long-term debt consumes the currentfinancial resources of governmental funds. The details of this difference are as follows:

Explanation of Certain Differences Between the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficit) and the Government-wide Statement of Activities (Continued)

-36-


June 30, 2017

NOTE C - DEPOSITS AND INVESTMENTS (Continued)

At June 30, 2017, the District's cash and investments consisted of the following:

Governmental Fiduciary Total

$ 100,454,087 $ 1,591,483 $ 102,045,570

Total

$ 1,207 82,966,582 19,077,781

$ 102,045,570

1.

2.

Cash and Investments Under the Custody of the Township Treasurer

The Treasurer also holds deposits with financial institutions, including non-negotiable certificates of deposit.As of June 30, 2017, the value of all cash and investments held by the Treasurer's office was $81,990,800.

Interest Rate Risk

Interest rate risk is the risk that changes in interest rates will adversely affect the value of an investment. TheDistrict does not have a formal investment policy that limits investment maturities as a means of managing itsexposure to fair value losses arising from increasing interest rates. However, a periodic review of theinvestment portfolio is performed to ensure performance is consistent with the safety, liquidity, rate of return,diversification and overall performance the District needs.

As explained in Note A, the Illinois Compiled Statutes require the District to utilize the investment services ofthe Township School Treasurer (the Treasurer). As such, the Treasurer is the lawful custodian of these schoolfunds. The Treasurer is appointed by the Township Treasurer's Board of Trustees, an independently electedbody, to serve the school districts in the township. The investment policies are established by the Treasurer,which are in line with state statutes. The Treasurer is the direct recipient of property taxes, replacement taxes,and most state and federal aid, and disburses school funds upon lawful order to the School Board. TheTreasurer invests excess funds at his discretion, subject to the legal restrictions discussed below.

District cash and investments (other than the student activity funds) are held by the Township Treasurer. TheTreasurer maintains records that segregate the cash and investment balances by district. Cash for all funds,including cash applicable to the Debt Service Fund and the Municipal Retirement/Social Security Fund, is notdeemed available for purposes other than those for which these balances are intended.

* Includes accounts held in demand and savings accounts, but primarily consists of non-negotiable certificatesof deposit and money market savings accounts, which are valued at cost.

Cash and investments

Cash on handDeposits with financial institutions*

For disclosure purposes, cash held by the District and Treasurer is segregated into the components as follows:

Illinois School District Liquid Asset Fund Plus (ISDLAF+)

-37-


June 30, 2017

NOTE C - DEPOSITS AND INVESTMENTS (Continued)

2.

RedemptionUnfunded Redemption Notice

Commitments Frequency Period$ 19,077,781 n/a Daily 1 day

3.

4.

5.

6.

Investments measured at net asset value (NAV):

Cash and Investments in the Custody of the District

At June 30, 2017, the carrying value of the District's student activity fund and private purpose trust fund was$1,591,483, all of which was deposited with financial institutions and fully insured or collateralized.

Concentration of Credit Risk

The District's investment policy requires diversification of the investment portfolio to minimize the risk of lossresulting from overconcentration in a particular type of security, risk factor, issuer, or maturity. The policyrequires diversification strategies to be determined and revised periodically by the District's Investment Officer(Treasurer) to meet the District's ongoing need for safety, liquidity, and rate of return.

Interest Rate Risk (Continued)

The Illinois School District Liquid Asset Fund Plus (ISDLAF+) is a not-for-profit pooled investment trustformed pursuant to the Illinois Municipal Code and managed by a Board of Trustees, elected fromparticipating members. The trust is not registered with the SEC as an investment company. Investments arerated AAAm and are valued at share price, which is the price for which the investment could be sold.

ISDLAF+

Credit Risk

Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Statelaw limits investments in commercial paper, corporate bonds and mutual funds to the top two ratings issued bynationally recognized statistical rating organizations (NRSROs).

Custodial Credit Risk

With respect to deposits, custodial credit risk is the risk that, in the event of a bank failure, the District'sdeposits may not be returned to it. The District's investment policy limits the exposure to deposit custodialcredit risk by requiring all deposits in excess of FDIC insurable limits to be secured by collateral in the eventof default or failure of the financial institution holding the funds. At June 30, 2017, the bank balances of theDistrict's deposits with financial institutions totaled $84,864,496, all of which was fully insured orcollateralized.

With respect to investments, custodial credit risk is the risk that, in the event of the failure of the counterparty,the District will not be able to recover the value of its investments or collateral securities that are in thepossession of an outside party. The District's investment policy limits the exposure to investment custodialcredit risk by requiring that all investments be secured by private insurance or collateral.

-38-


June 30, 2017

NOTE D - PROPERTY TAXES RECEIVABLE

The County Clerk adds the equalized assessed valuation of all real property in the county to the valuation ofproperty assessed directly by the state (to which the equalization factor is not applied) to arrive at the base amount(the assessment base) used to calculate the annual tax rates, as described above. The equalized assessed valuationfor the extension of the 2016 tax levy was $5,264,632,513.

Property taxes are collected by the Cook County Collector/Treasurer who remits them to the School Treasurer.Taxes levied in one year become due and payable in two installments on March 1 and August 1 during thefollowing year. The first installment is an estimated bill, and is fifty-five percent of the prior year's tax bill.Property taxes are normally collected by the District within 60 days of the respective installment dates. Thesecond installment is based on the current levy, assessment, and equalization, and any changes from the prior yearwill be reflected in the second installment bill.

The Cook County Assessor is responsible for the assessment of all taxable real property within Cook Countyexcept for certain railroad property, which is assessed directly by the state. One-third of the county is reassessedevery year by the Assessor.

The Illinois Department of Revenue has the statutory responsibility of ensuring uniformity of real propertyassessments throughout the state. Each year, the Illinois Department of Revenue furnishes the county clerks withan adjustment factor to equalize the level of assessment between counties at one-third of market value. This factor(the equalization factor) is then applied to the assessed valuation to compute the valuation of property to which thetax rate will be applied (the equalized assessed valuation). The equalization factor for Cook County was 2.8032for 2016.

The District must file its tax levy resolution by the last Tuesday in December of each year. The tax levy resolutionwas approved by the Board on December 12, 2016. The District's property tax is levied each year on all taxablereal property located in the District and becomes a lien on the property on January 1 of that year. The owner ofreal property on January 1 (the lien date), in any year, is liable for taxes of that year. The District's annualproperty tax levy is subject to two statutory limitations; individual fund rate ceilings and the Property TaxExtension Limitation Law (PTELL).

The PTELL limitation is applied in the aggregate to the total levy (excluding certain levies for the repayment ofdebt). PTELL limits the increase in total taxes billed to the lesser of 5% or the percentage increase in theConsumer Price Index (CPI) for the preceding year. The amount can be exceeded to the extent there is "newgrowth" in the District's tax base. The new growth consists of new construction, annexations, and tax incrementfinance district property becoming eligible for taxation. The CPI applicable to the 2016 and 2015 levies was 0.7%and 0.8%, respectively.

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June 30, 2017

NOTE D - PROPERTY TAXES RECEIVABLE (Continued)

NOTE E - CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2017 was as follows:

Balance Increases / Decreases / BalanceJuly 1, 2016 Transfers Transfers June 30, 2017

Capital assets, not being depreciatedLand $ 1,477,361 $ - $ - $ 1,477,361 Construction in progress 1,045,766 4,695,765 3,420,140 2,321,391

Total capital assets not being depreciated 2,523,127 4,695,765 3,420,140 3,798,752

Capital assets, being depreciatedLand improvements 60,900,996 3,420,140 2,090,949 62,230,187 Buildings 141,324,263 - - 141,324,263 Equipment 10,630,016 1,438,104 1,310,852 10,757,268 Vehicles 61,451 - - 61,451

Total capital assets being depreciated 212,916,726 4,858,244 3,401,801 214,373,169

Less accumulated depreciation for:Land improvements 16,957,088 2,086,266 2,090,949 16,952,405 Buildings 52,228,312 4,213,300 - 56,441,612 Equipment 6,597,901 1,465,144 1,310,852 6,752,193 Vehicles 25,693 7,681 - 33,374

Total accumulated depreciation 75,808,994 7,772,391 3,401,801 80,179,584

Total capital assets being depreciated, net 137,107,732 (2,914,147) - 134,193,585

Governmental activities capital assets, net $ 139,630,859 $ 1,781,618 $ 3,420,140 $ 137,992,337

The portion of the 2016 property tax levy not received by June 30 is recorded as a receivable, net of estimateduncollectibles of 1%. The net receivable collected within the current year or due and expected to be collected soonenough thereafter to be used to pay liabilities of the current period, less the taxes collected soon enough after theend of the previous fiscal year, are recognized as revenue. Such time, thereafter, does not exceed 60 days. Nettaxes receivable less the amount expected to be collected within 60 days is reflected as deferred inflows ofresources - property taxes levied for a future period.

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June 30, 2017

NOTE E - CAPITAL ASSETS (Continued)

Depreciation expense was charged to functions/programs of the primary government as follows:

Governmental activities General Government

Regular programs $ 4,971,296 Special programs 11,700 Other instructional programs 30,430 Pupils 28,034 General administration 3,733 School administration 6,065 Business 367,690 Operations and maintenance 27,563 Central 166,308 Unallocated 2,159,572

$ 7,772,391

NOTE F - LONG-TERM LIABILITIES

1.

The following is the long-term liability activity for the District for the year ended June 30, 2017:

Balance at Additions / Balance atJuly 1, 2016 Accretion Deletions June 30, 2017

$ 85,167,192 $ 55,220,493 $ 52,403,714 $ 87,983,971 955,000 - 340,000 615,000

Unamortized premium 1,636,599 7,721,762 861,150 8,497,211 (123,749) - (35,955) (87,794)

Total bonds payable 87,635,042 62,942,255 53,568,909 97,008,388

Capital leases 1,172,869 1,162,108 834,764 1,500,213 Compensated absences 410,376 896,412 410,376 896,412 IMRF net pension liability 7,113,453 6,610,529 6,651,512 7,072,470 TRS net pension liability 6,970,006 1,183,799 489,950 7,663,855 Other postemployment benefit

obligations 3,601,645 1,798,550 1,621,297 3,778,898

$ 106,903,391 $ 74,593,653 $ 63,576,808 $ 117,920,236

Changes in General Long-term Liabilities

Bonds payable:General obligation bonds

Lease certificates

Unamortized discount

Total long-term liabilities - governmental activities

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June 30, 2017

NOTE F - LONG-TERM LIABILITIES (Continued)

1.

Due WithinOne Year

$ 5,200,000 355,000 616,365 17,928

$ 6,189,293

2.

During the year ended June 30, 2017, the District issued $39,845,000 of General Obligation Refunding SchoolBonds, Series 2016A. These bonds payable were used to refund all of the principal and interest maturities onthe District's 2007A General Obligation Refunding School Bonds, 2007B Capital Appreciation Bonds, and torestructure the District's debt. This transaction resulted in a theoretical economic gain (difference between thepresent value of the debt service payments on the old and new debt) of $7,063,927. The actual gain onrefunding was $6,563,714 which will be amortized over the life of the bonds in the government-wide financialstatements in the current year.

General obligation bonds

During the fiscal year ended June 30, 2017, the District issued $4,485,000 of Limited Tax Life Safety Bonds,Series 2016B, and $10,000,000 of Limited Tax Life Safety Bonds, Series 2017. The 2016B and 2017issuances were used to fund life safety projects throughout the District.

Capital leasesCompensated absences

Lease certificates

The District defeased the debt by placing the proceeds of the new bonds in an irrevocable trust to provide forfuture debt service payments on the old bonds. Accordingly, the trust account assets and the liability for thedefeased debt are not included in the District's financial statements. At June 30, 2017, $46,408,714 of bondsprincipal outstanding are considered defeased.

Changes in General Long-term Liabilities (Continued)

General Obligation Bonds

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June 30, 2017


2.

Bonds Payable Additions / Bonds PayableJuly 1, 2016 Accretion Retirements June 30, 2017

$ 10,404,332 $ 524,639 $ 2,035,000 $ 8,893,971

33,965,000 - 33,965,000 -

16,037,860 365,854 16,403,714 -

14,570,000 - - 14,570,000

10,190,000 - - 10,190,000

- 39,845,000 - 39,845,000

- 4,485,000 - 4,485,000

- 10,000,000 - 10,000,000

Total $ 85,167,192 $ 55,220,493 $ 52,403,714 $ 87,983,971

General Obligation Bonds (Continued)

$10,421,844 Capital AppreciationBuilding Bonds, Series 2007B,interest at 4.62% to 4.69%

$14,570,000 Working Cash Bonds,Series 2008, interest at 5.00%

$10,190,000 Build AmericaBonds, Series 2010, interest at5.70 to 5.90%

$14,740,000 Capital AppreciationRefunding Bonds, Series 2002B,interest at 4.73% to 5.65%

$37,590,000 Refunding Bonds,Series 2007A, interest at 4.00% to5.00%

$39,845,000 General ObligationRefunding Bonds, Series 2016A,interest at 5.00%

$4,485,000 Limited Tax LifeSafety Bonds, Series 2016B,interest at 4.00%

$10,000,000 Limited Tax LifeSafety Bonds, Series 2017, interestat 2.69%

The summary of activity in general obligation bonds for the year ended June 30, 2017 is as follows:

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June 30, 2017


2.

Interest Face CarryingRates Amount Amount

Capital Appreciation Refunding Bonds - 2002B 4.73%-5.65% $ 10,175,000 $ 8,893,971 5.00% 14,570,000 14,570,000

5.70%-5.90% 10,190,000 10,190,000 5.00% 39,845,000 39,845,000 4.00% 4,485,000 4,485,000 2.69% 10,000,000 10,000,000

$ 89,265,000 $ 87,983,971

Year EndingJune 30 Principal Interest Total

2018 $ 5,200,000 $ 3,679,935 $ 8,879,935 2019 5,710,000 3,508,935 9,218,935 2020 6,055,000 3,316,560 9,371,560 2021 7,470,000 3,080,185 10,550,185 2020 7,760,000 2,801,416 10,561,416

2023-2027 46,160,000 8,289,938 54,449,938 2028 10,910,000 261,895 11,171,895

Total $ 89,265,000 $ 24,938,864 $ 114,203,864

3.

Lease LeaseCertificates Additions / CertificatesJuly 1, 2016 Accretion Retirements June 30, 2017

$ 955,000 $ - $ 340,000 $ 615,000

General Obligation Bonds (Continued)

Lease Certificates

The summary of activity in lease certificates for the year ended June 30, 2017 is as follows:

$2,950,000 Lease Certificates,Series 2009, interest at 4.42%

General obligation bonds are direct obligations and pledge the full faith and credit of the District. Generalobligation bonds currently outstanding are as follows:

Purpose

Working Cash Bonds - 2008

At June 30, 2017, the District's future cash flow requirements for retirement of bond principal and interest wasas follows:

Build America Bonds - 2010Refunding Bonds - Series 2016ALimited Tax Life Safety Bonds - Series 2016BLimited Tax Life Safety Bonds - Series 2017

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June 30, 2017


3.


2018 $ 355,000 $ 19,338 $ 374,338 2019 260,000 5,746 265,746

Total $ 615,000 $ 25,084 $ 640,084

4.


2018 $ 616,365 $ 12,922 $ 629,287 2019 316,253 6,550 322,803 2020 327,323 3,332 330,655 2021 240,272 8,410 248,682

Total $ 1,500,213 $ 31,214 $ 1,531,427

The District currently has four capital lease agreements for financing the acquisition of computers andelectronic and transportation equipment. The leases require annual installment payments over the next fouryears. The obligations for these loans will be repaid from the Transportation Fund and Debt Service Fundwith transfers from the General (Educational) Fund.

At June 30, 2017, the District's future cash flow requirements for retirement of lease certificates principal andinterest was as follows:

Lease Certificates (Continued)

The future payments for bonds and lease certificates will be made from amounts budgeted from the debtservice tax levies in future periods. There is $4,655,725 in the Debt Service Fund to service the outstandingbonds payable. A portion of the interest amount reported on the Build America Bonds will be refunded to theDistrict by the Federal government.

Capital Leases

At June 30, 2017, the District's future cash flow requirements for retirement of leases payable principal andinterest were as follows:

The District is subject to the Illinois School Code, which limits the bond indebtedness to 6.9% of the mostrecent available equalized assessed valuation of the District. As of June 30, 2017, the statutory debt limit forthe District was $363,259,643, of which $271,879,430 is fully available.

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June 30, 2017

1. Teachers' Retirement System of the State of Illinois

General Information about the Pension Plan

Plan Description

NOTE G - PENSION LIABILITIES

Benefits ProvidedTRS provides retirement, disability, and death benefits. Tier I members have TRS or reciprocal system serviceprior to January 1, 2011. Tier I members qualify for retirement benefits at age 62 with five years of service, atage 60 with 10 years, or age 55 with 20 years. The benefit is determined by the average of the four highestyears of creditable earnings within the last 10 years of creditable service and the percentage of average salaryto which the member is entitled. Most members retire under a formula that provides 2.2 percent of finalaverage salary up to a maximum of 75 percent with 34 years of service. Disability and death benefits are alsoprovided.

Tier II members qualify for retirement benefits at age 67 with 10 years of service, or a discounted annuity canbe paid at age 62 with 10 years of service. Creditable earnings for retirement purposes are capped and the finalaverage salary is based on the highest consecutive eight years of creditable service rather than the last four.Disability provisions for Tier II are identical to those of Tier I. Death benefits are payable under a formula thatis different from Tier I.

Essentially all Tier I retirees receive an annual 3 percent increase in the current retirement benefit beginningJanuary 1 following the attainment of age 61 or on January 1 following the member’s first anniversary inretirement, whichever is later. Tier II annual increases will be the lesser of three percent of the original benefitor one-half percent of the rate of inflation beginning January 1 following attainment of age 67 or on January 1following the member’s first anniversary in retirement, whichever is later.

TRS issues a publicly available financial report that can be obtained at www.trsil.org; by writing to TRS at2815 W. Washington, PO Box 19253, Springfield, IL 62794; or by calling (888) 678-3675.

The District participates in the Teachers’ Retirement System of the State of Illinois (TRS). TRS is a cost-sharing multiple-employer defined benefit pension plan that was created by the Illinois legislature for thebenefit of Illinois public school teachers employed outside the city of Chicago. TRS members include all activenonannuitants who are employed by a TRS-covered employer to provide services for which teacher licensure isrequired. The Illinois Pension Code outlines the benefit provisions of TRS, and amendments to the plan can bemade only by legislative action with the Governor’s approval. The TRS Board of Trustees is responsible forthe System’s administration.

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June 30, 2017

1. Teachers' Retirement System of the State of Illinois (Continued)

On-behalf Contributions to TRS

2.2 Formula Contributions

Federal and Special Trust Fund Contributions

ContributionsThe state of Illinois maintains the primary responsibility for funding TRS. The Illinois Pension Code, asamended by Public Act 88-0593 and subsequent acts, provides that for years 2010 through 2045, the minimum contribution to the System for each fiscal year shall be an amount determined to be sufficient to bring the totalassets of the System up to 90 percent of the total actuarial liabilities of the System by the end of fiscal year2045.

Contributions from active members and TRS contributing employers are also required by the Illinois PensionCode. The contribution rates are specified in the pension code. The active member contribution rate for theyear ended June 30, 2016, was 9.4 percent of creditable earnings. On July 1, 2016, the rate dropped to 9.0percent of pay due to the expiration of the Early Retirement Option (ERO). The member contribution, whichmay be paid on behalf of employees by the employer, is submitted to TRS by the employer.

The State of Illinois makes employer pension contributions on behalf of the employer. For the year endedJune 30, 2017, state of Illinois contributions recognized by the District were based on the State’sproportionate share of the collective net pension liability associated with the District, and the Districtrecognized revenue and expenditures of $47,243,909 in pension contributions from the State of Illinois.

NOTE G - PENSION LIABILITIES (Continued)

Employers contribute 0.58 percent of total creditable earnings for the 2.2 formula change. The contributionrate is specified by statute. Contributions for the year ended June 30, 2017, were $332,004, and aredeferred because they were paid after the June 30, 2016 measurement date.

When TRS members are paid from federal and special trust funds administered by the employer, there is astatutory requirement for the employer to pay an employer pension contribution from those funds. Under apolicy adopted by the TRS Board of Trustees that has been in effect since the fiscal year ended June 30,2006, employer contributions for employees paid from federal and special trust funds will be the same asthe state contribution rate to TRS. Public Act 98-0674 now requires the two rates to be the same.

For the year ended June 30, 2017, the employer pension contribution was 38.54 percent of salaries paidfrom federal and special trust funds. For the year ended June 30, 2017, salaries totaling $103,123 were paidfrom federal and special trust funds that required employer contributions of $39,744. These contributionsare deferred because they were paid after the June 30, 2016 measurement date.

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June 30, 2017


Early Retirement Cost Contributions

Resources Related to Pensions

District’s proportionate share of the net pension liability $ 7,663,855 State’s proportionate share of the net pension liability associated with the District 481,069,010

Total $ 488,732,865

The District is also required to make a one-time contribution to TRS for members granted salary increasesover 6 percent if those salaries are used to calculate a retiree’s final average salary. A one-time contributionis also required for members granted sick leave days in excess of the normal annual allotment if those daysare used as TRS service credit. For the year ended June 30, 2017, the District paid $11,474 to TRS foremployer contributions due on salary increases in excess of 6 percent and $0 for sick leave days granted inexcess of the normal annual allotment.

The net pension liability was measured as of June 30, 2016, and the total pension liability used to calculate thenet pension liability was determined by an actuarial valuation as of June 30, 2015, and rolled forward to June30, 2016. The District’s proportion of the net pension liability was based on the District’s share ofcontributions to TRS for the measurement year ended June 30, 2016, relative to the projected contributions ofall participating TRS employers and the state during that period. At June 30, 2016, the District’s proportionwas 0.0097089421 percent, which was a decrease of 0.0009306522 percent from its proportion measured asof June 30, 2015.


Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of

At June 30, 2017, the District reported a liability for its proportionate share of the net pension liability (firstamount shown below) that reflected a reduction for state pension support provided to the District. The state’ssupport and total are for disclosure purposes only. The amount recognized by the District as its proportionateshare of the net pension liability, the related state support, and the total portion of the net pension liability thatwas associated with the District were as follows:

Under GASB Statement No. 68, contributions that an employer is required to pay because of a TRSmember retiring are categorized as specific liability payments. The employer is required to make a one-timecontribution to TRS for members retiring under the ERO. The payments vary depending on the member’sage and salary. The maximum employer ERO contribution under the program that ended on June 30, 2016is 146.5 percent and applies when the member is age 55 at retirement. For the year ended June 30, 2017, theDistrict paid $284,672 to TRS for employer ERO contributions for retirements that occurred before July 1,2016.

Contributions (Continued)

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June 30, 2017


Resources Related to Pensions (Continued)

Deferred Deferred Outflows of Inflows ofResources Resources

Differences between expected and actual experience $ 56,667 $ 5,198 Change of assumptions 658,211 - Net difference between projected and actual earnings on pension plan

investments 216,517 - Changes in proportion and differences between District contributions and

proportionate share of contributions 238,539 1,471,329

Total deferred amounts to be recognized in pension expense in future periods 1,169,934 1,476,527

District contributions subsequent to the measurement date 389,383 -

$ 1,559,317 $ 1,476,527

Net DeferredInflows of

Year ending June 30: Resources

2018 $ (296,910) 2019 (296,910) 2020 175,334 2021 104,212 2022 7,681

Total $ (306,593)


Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of

For the year ended June 30, 2017, the District recognized pension expense of $47,486,819 and revenue of$47,243,909 for support provided by the state. At June 30, 2017, the District reported deferred outflows ofresources and deferred inflows of resources related to pensions from the following sources:

Total deferred amounts related to pensions

The District reported $389,383 as deferred outflows of resources related to pensions resulting from Districtcontributions subsequent to the measurement date that will be recognized as a reduction of the net pensionliability in the reporting year ended June 30, 2018. Other amounts reported as deferred inflows of resourcesand deferred outflows of resources related to pensions will be recognized in pension expense as follows:

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June 30, 2017


Actuarial Assumptions

InflationSalary increases varies by amount of service creditInvestment rate of return 7.00 percent, net of pension plan investment expense, including inflation

The total pension liability in the June 30, 2016 actuarial valuation was determined using the followingactuarial assumptions, applied to all periods included in the measurement:

2.50 percent

Mortality rates were based on the RP-2014 White Collar Table with adjustments as appropriate for TRSexperience. The rates are used on a fully-generational basis using projection table MP-2014.


The long-term expected rate of return on pension plan investments was determined using a building-blockmethod in which best-estimate ranges of expected future real rates of return (expected returns, net of pensionplan investment expense and inflation) are developed for each major asset class. These ranges are combined toproduce the long-term expected rate of return by weighting the expected future real rates of return by the targetasset allocation percentage and by adding expected inflation. The target allocation and best estimates ofarithmetic real rates of return for each major asset class that were used by the actuary are summarized in thefollowing table:

For the June 30, 2016 valuation, the investment return assumption was lowered from 7.50 percent to 7.00percent. Salary increase assumptions were lowered from their 2015 levels. Other assumptions were based onthe 2015 experience analysis which increased retirement rates, improved mortality assumptions and made otherchanges.

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June 30, 2017


Actuarial Assumptions (Continued)

Long-TermTarget Expected Real

Allocation Rate of Return

U.S equities large cap 14.4 % 6.94 %U.S. equities small/mid cap 3.6 8.09International equities developed 14.4 7.46Emerging market equities 3.6 10.15U.S. bonds core 10.7 2.44International debt developed 5.3 1.7Real estate 15.0 5.44Commodities (real return) 11.0 4.28Hedge funds (absolute return) 8.0 4.16Private equity 14.0 10.63

Total 100 %

Discount Rate

At June 30, 2016, the discount rate used to measure the total pension liability was a blended rate of 6.83percent, which was a change from the June 30, 2015 rate of 7.47 percent. The projection of cash flows used todetermine the discount rate assumed that employee contributions, employer contributions, and statecontributions will be made at the current statutorily-required rates.

Based on those assumptions, TRS’s fiduciary net position at June 30, 2016 was not projected to be availableto make all projected future benefit payments of current active and inactive members and all benefit recipients.Tier I’s liability is partially-funded by Tier II members, as the Tier II member contribution is higher than thecost of Tier II benefits. Due to this subsidy, contributions from future members in excess of the service costare also included in the determination of the discount rate. Despite the subsidy, all projected future paymentswere not covered, so a slightly lower long-term expected rate of return on TRS investments was applied to allperiods of projected benefit payments to determine the total pension liability.


Asset Class

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June 30, 2017


Sensitivity of the District’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate

Current1% Decrease Discount 1% Increase

(5.83%) (6.83%) (7.83%)

$ 9,373,206 $ 7,663,855 $ 6,267,769

TRS Fiduciary Net Position

2.

Plan Description

The District's defined benefit pension plan for regular employees provides retirement and disability benefits,postretirement increases, and death benefits to plan members and beneficiaries. The District's plan is managedwith the Illinois Municipal Retirement Fund (IMRF), the administrator of an agent multi-employer publicpension fund. A summary of IMRF's pension benefits is provided in the Benefits Provided section below.Details of all benefits are available from IMRF. Benefit provisions are established by statute and may only bechanged by the General Assembly of the State of Illinois. IMRF issues a publicly available ComprehensiveAnnual Financial Report that includes financial statements, detailed information about the pension plan'sfiduciary net position, and required supplementary information. That report is available for download atwww.imrf.org.


Discount Rate (Continued)

At June 30, 2015, the discount rate used to measure the total pension liability was 7.47 percent. The discountrate was lower than the actuarially-assumed rate of return on investments that year as well because TRS'sfiduciary net position and the subsidy provided by Tier II were not sufficient to cover all projected benefitpayments.

The following presents the District’s proportionate share of the net pension 1iability calculated using thediscount rate of 6.83 percent, as well as what the District's proportionate share of the net pension liabilitywould be if it were calculated using a discount rate that is 1-percentage-point lower (5.83 percent) or 1-percentage-point higher (7.83 percent) than the current rate:

Detailed information about the TRS’s fiduciary net position as of June 30, 2016 is available in the separatelyissued TRS Comprehensive Annual Financial Report.

Illinois Municipal Retirement Fund

District's proportionate share of the net pension liability

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June 30, 2017

2.

As of December 31, 2016, the following employees were covered by the benefit terms:

Retirees and beneficiaries currently receiving benefits 338 Inactive plan members entitled to but not yet receiving benefits 373 Active plan members 326

Total 1,037


Illinois Municipal Retirement Fund (Continued)

Benefits Provided

IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (RP).

All three IMRF benefit plans have two tiers. Employees hired before January 1, 2011, are eligible for Tier 1benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of qualifyingservice credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) witheight years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equalto 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of servicecredit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highesttotal earnings during any consecutive 48 months within the last 10 years of service, divided by 48. Under Tier1, the pension is increased by 3% of the original amount on January 1 every year after retirement.

Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pensionbenefits vest after ten years of service. Participating employees who retire at age 62 (at reduced benefits) orafter age 67 (at full benefits) with ten years of service are entitled to an annual retirement benefit, payablemonthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of servicecredit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate ofearnings. Final rate of earnings is the highest total earnings during any 96 consecutive months within the last10 years of service, divided by 96. Under Tier 2, the pension is increased on January 1 every year afterretirement, upon reaching age 67, by the lesser of 3% of the original pension amount, or 1/2 of the increase inthe Consumer Price Index of the original pension amount.

Employees Covered by Benefit Terms

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June 30, 2017

2.

Actuarial Assumptions

Actuarial Cost MethodAsset Valuation Method Market Value of AssetsPrice Inflation 2.75%Salary Increases 3.75% to 14.50% Investment Rate of Return 7.50%Projected Retirement Age Experience-based table of rates, specific to the type of eligibility condition.

Last updated for the 2014 valuation pursuant to an experience study of theperiod 2011-2013.



Contributions

As set by statute, the District’s Regular Plan Members are required to contribute 4.5% of their annual coveredsalary. The statute requires employers to contribute the amount necessary, in addition to membercontributions, to finance the retirement coverage of its own employees. The District’s annual contribution ratefor calendar year 2016 was 10.50%. For the fiscal year ended June 30, 2017 the District contributed$1,462,497 to the plan. The District also contributes for disability benefits, death benefits, and supplementalretirement benefits, all of which are pooled at the IMRF level. Contribution rates for disability and deathbenefits are set by IMRF’s Board of Trustees, while the supplemental retirement benefits rate is set by statute.

Net Pension Liability

The District’s net pension liability was measured as of December 31, 2016. The total pension liability used tocalculate the net pension liability was determined by an actuarial valuation as of that date.

The following are the methods and assumptions used to determine total pension liability at December 31, 2016:

Entry Age Normal

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June 30, 2017

2.


Mortality



For non-disabled retirees, an IMRF specific mortality table was used withfully generations projection scale MP-2014 (base year 2012). The IMRFspecific rates were developed from the RP-2014 Blue Collar HealthAnnuitant Mortality Table with adjustments to match current IMRFexperience. For disabled retirees, an IMRF specific mortality table wasused with fully generational projection scale MP-2014 (base year 2012).The IMRF specific rates were developed from the RP-2014 DisabledRetirees Mortality Table applying the same adjustment that were appliedfor non-disabled lives. For active members, an IMRF specific mortalitytable was used with fully generation projection scale MP-2014 (base year2012). The IMRF specific rates were developed from the RP-2014Employee Mortality Table with adjustments to match current IMRFexperience.

The long-term expected rate of return on pension plan investments wasdetermined using a building-block method in which best-estimate ranges ofexpected future real rates of return (expected returns, net of pension planinvestment expense, and inflation) are developed for each major asset class.These ranges are combined to produce the long-term expected rate ofreturn by weighting the expected future real rates of return to the targetasset allocation percentage and adding expected inflation. The targetallocation and best estimates of geometric real rates of return for eachmajor asset class are summarized in the following table:

Long-term Expected Rate ofReturn

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June 30, 2017

2.


38%17%27%8%9%1%

100%

Single Discount Rate

a.

b.


For the purpose of the most recent valuation, the expected rate of return on plan investments is 7.50%, themunicipal bond rate is 3.78%, and the resulting single discount rate is 7.50%.

5.75%

International equity 6.75%Fixed income 3.00%Real estate

Domestic equity 6.85%

Portfolio Target

Percentage

Long-Term Expected Real Rate of ReturnAsset Class


The tax-exempt municipal bond rate based on an index of 20-year general obligation bonds with anaverage AA credit rating (which is published by the Federal Reserve) as of the measurement date (to theextent that the contributions for use with the long-term expected rate of return are not met).

Alternative investments 2.65% - 7.35%Cash equivalents 2.25%

Total

A Single Discount Rate of 7.50% was used to measure the total pension liability. The projection of cash flowused to determine this Single Discount Rate assumed that the plan members’ contributions will be made at thecurrent contribution rate, and that employer contributions will be made at rates equal to the difference betweenactuarially determined contribution rates and the member rate. The Single Discount Rate reflects:

The long-term expected rate of return on pension plan investments (during the period in which thefiduciary net position is projected to be sufficient to pay benefits), and

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June 30, 2017

2.

Changes in Net Pension Liability

Total Pension Plan Fiduciary Net PensionLiability Net Position Liability

(A) (B) (A) - (B)

Balances at December 31, 2015 $ 72,600,139 $ 65,486,686 $ 7,113,453 Changes for the year:

Service cost 1,562,443 - 1,562,443 Interest on the total pension liability 5,354,127 - 5,354,127 Difference between expected and actual experience

of the total pension liability (545,203) - (545,203) Changes of assumptions (87,540) - (87,540) Contributions - employer - 1,505,025 (1,505,025) Contributions - employees - 653,770 (653,770) Net investment income - 4,492,717 (4,492,717) Benefit payments, including refunds of employee

contributions (3,795,378) (3,795,378) - Other (net transfer) - (326,702) 326,702 Net changes 2,488,449 2,529,432 (40,983)

Balances at December 31, 2016 $ 75,088,588 $ 68,016,118 $ 7,072,470

Sensitivity of the Net Pension Liability to Changes in the Discount Rate

Current1% Lower Discount 1% Higher(6.50%) Rate (7.50%) (8.50%)

Net pension liability (asset) $ 16,527,658 $ 7,072,470 $ (699,289)


The following presents the plan’s net pension liability (asset), calculated using a Single Discount Rate of7.50%, as well as what the plan's net pension liability would be if it were calculated using a Single DiscountRate that is 1% lower or 1% higher than the current rate:


The following table shows the components of the change in the District's net pension liability for the calendaryear ended December 31, 2016:

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June 30, 2017

2.

Deferred Deferred Deferred Amounts Related to Pensions Outflows of Inflows of

Resources ResourcesDeferred Amounts to be Recognized in PensionExpense in Future Periods

Differences between expected and actual experience $ 14,869 $ 457,887 Change of assumptions 313,562 60,944 Net difference between projected and actual earnings on pension plan

investments 3,392,423 -

Total deferred amounts to be recognized in pension expense in thefuture periods 3,720,854 518,831

Pension contributions made subsequent to the measurement date 754,803 -

Total deferred amounts related to pensions $ 4,475,657 $ 518,831

Net Deferred Outflows of Resources

2018 $ 1,235,508 2019 963,707 2020 933,775

69,033 - -

$ 3,202,023 Total

Thereafter


The District reported $754,803 as deferred outflows of resources related to pensions resulting from Districtcontributions subsequent to the measurement date that will be recognized as a liability in the reporting yearended June 30, 2018. Other amounts reported as deferred outflows of resources of resources related topensions will be recognized in pension expense as follows:


June 30,

2022

Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related toPensions

For the year ended June 30, 2017, the District recognized pension expense of $3,526,952. At June 30, 2017,the District reported deferred inflows and deferred outflows of resources related to pensions from the followingsources:

Year ending

2021

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June 30, 2017

3. Summary of Pension Items

Below is a summary of the various pension items at June 30, 2017:

TRS IMRF Total

Deferred outflows of resources:Employer contributions $ 389,383 $ 754,803 $ 1,144,186 Experience 56,667 14,869 71,536 Assumptions 658,211 313,562 971,773 Proportionate share 238,539 - 238,539 Investments 216,517 3,392,423 3,608,940

$ 1,559,317 $ 4,475,657 $ 6,034,974

Net pension liability $ 7,663,855 $ 7,072,470 $ 14,736,325

Deferred inflows of resources:Investments $ - $ 60,944 $ 60,944 Experience 5,198 457,887 463,085 Proportionate share 1,471,329 - 1,471,329

$ 1,476,527 $ 518,831 $ 1,995,358

4. Social Security/Medicare

Employees not qualifying for coverage under the Illinois Teachers' Retirement System or the Illinois MunicipalRetirement Fund are considered "nonparticipating employees". These employees and those qualifying forcoverage under the Illinois Municipal Retirement Fund are covered under Social Security/Medicare. TheDistrict paid the total required contribution for the current fiscal year.


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June 30, 2017

NOTE H - OTHER POSTEMPLOYMENT BENEFITS

1.

On behalf contributions to the THIS Fund

District contributions to the THIS Fund

Further Information on the THIS Fund

The District participates in the Teacher Health Insurance Security (THIS) Fund, a cost-sharing, multiple-employer defined benefit post-employment healthcare plan that was established by the Illinois legislature forthe benefit of retired Illinois public school teachers employed outside the city of Chicago. The THIS Fundprovides medical, prescription, and behavioral health benefits, but it does not provide vision, dental, or lifeinsurance benefits to annuitants of the Teachers’ Retirement System (TRS). Annuitants not enrolled inMedicare may participate in the state-administered participating provider option plan or choose from severalmanaged care options. Annuitants who are enrolled in Medicare Parts A and B may be eligible to enroll in aMedicare Advantage plan.

The State Employees Group Insurance Act of 1971 (5 ILCS 375) outlines the benefit provisions of the THISFund and amendments to the plan can be made only by legislative action with the Governor’s approval. Theplan is administered by the Illinois Department of Central Management Services (CMS) with the cooperationof TRS. Section 6.6 of the State Employees Group Insurance Act of 1971 requires all active contributors toTRS who are not employees of the state to make a contribution to the THIS Fund.

The percentage of employer required contributions in the future will not exceed 105 percent of the percentageof salary actually required to be paid in the previous fiscal year.

The State of Illinois makes employer retiree health insurance contributions on behalf of the District. Statecontributions are intended to match contributions to the THIS Fund from active members which were 1.12percent of pay during the year ended June 30, 2017. State of Illinois contributions were $641,111 and theDistrict recognized revenue and expenditures of this amount during the year.

The District also makes contributions to the THIS Fund. The District THIS Fund contribution was 0.84percent during the year ended June 30, 2017. For the year ended June 30, 2017, the District paid $480,833to the THIS Fund, which was 100 percent of the required contribution.

The publicly available financial report of the THIS Fund may be found on the website of the IllinoisAuditor General: http://www.auditor.illinois.gov/Audit-Reports/ABC-List.asp. The current reports arelisted under “Central Management Services” (http://www.auditor.illinois.gov/Audit-Reports/CMS-THISF.asp). Prior reports are available under “Healthcare and Family Services”(http://www.auditor.illinois.gov/Audit-Reports/HEALTHCARE-FAMILY-SERVICES-Teacher-Health-Ins-Sec-Fund.asp).

Teachers' Health Insurance Security (THIS)

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June 30, 2017

NOTE H - OTHER POSTEMPLOYMENT BENEFITS (Continued)

2.

Actives fully eligible to retire 41 Actives not yet fully eligible to retire 780 Retirees 141

Total 962

Retiree Health Plan

Plan Description

The District's annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annualrequired contribution of the employer (ARC), an amount actuarially determined in accordance with theparameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis,is projected to cover normal cost each year and to amortize any unfunded actuarial liabilities (or fundingexcess) over a period not to exceed thirty years. The following table shows the components of the District'sannual OPEB cost for the year, the amount actually contributed to the plan, and changes in the District's netestimated OPEB obligation to the Retiree Health Plan:

As of June 30, 2017, the following employees were covered by the benefit terms:

The District administers a single-employer defined benefit healthcare plan ("the Retiree Health Plan"). Theplan provides the ability for retirees and their spouses to access the District's group health insurance planduring retirement, provided they are on the group health insurance plan at the time of retirement, until the ageof 65. Retirees may be responsible to contribute a portion of the premium toward the cost of their insurance.Retirees may also access dental benefits on a "direct pay" basis.

Retirees have the option of choosing from an HMO or PPO plan through the District. The District contributesa percentage of the health insurance premium in accordance with applicable board policy in force at the time ofretirement. For fiscal year 2017, the District contributed $1,621,297 toward the cost of the postemploymentbenefits for retirees.

Annual OPEB Cost and Net OPEB Obligation

Funding Policy

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June 30, 2017


2.

June 30, 2017

$ 1,774,539 144,066 (120,055)

1,798,550 (1,621,297)

177,253

3,601,645

$ 3,778,898

PercentageActuarial Annual Annual OPEBValuation OPEB Cost Net OPEB

Date Cost Contributed Obligation

6/30/17 $ 1,798,550 90.0% $ 3,778,898 6/30/16* 1,500,532 93.7% 3,601,645 6/30/15 1,500,655 101.2% 3,506,512

* Annual OPEB cost estimated using ARC from most recent valuation information.

Increase in net OPEB obligation

Interest on net OPEB obligation

Contributions made

Retiree Health Plan (Continued)

Annual required contribution

Adjustment to annual required contribution

Net OPEB obligation, end of year

Annual OPEB cost

The District's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the netOPEB obligation for fiscal year 2017 and the two preceding fiscal years were as follows:

Net OPEB obligation, beginning of year

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June 30, 2017


2.

Not applicable0.00%

July 1, 2016

July 1, 2017

Entry age normal

30 years

Not applicable

Projections of benefits for financial reporting purposes are based on the substantive plan (the plan understoodby the employer and plan members) and include the types of benefits provided at the time of each valuationand the historical pattern of sharing of benefit costs between the employer and plan members to that point.The methods and assumptions used include techniques that are designed to reduce the effects of short-termvolatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-termperspective of the calculations.

The following simplifying assumptions were made:

Actuarial cost method

Amortization period

Remaining amortization period

Asset valuation method


Funding Status and Funding Progress

District Plan members

Measurement date

As of June 30, 2017, the date of the most recent actuarial valuation, the actuarial accrued liability for benefitswas $21,349,862, all of which was unfunded. The covered payroll (annual payroll of active employeescovered by the plan) and the ratio of the unfunded actuarial accrued liability to the covered payroll were$64,051,139 and 33%, respectively.

The projection of future benefit payments for an ongoing plan involved estimates of the value of reportedamounts and assumptions about the probability of occurrence of events far into the future. Examples includeassumptions about future employment, mortality, and the healthcare cost trend. Amounts determinedregarding the funded status of the plan and the annual required contributions of the employer are subject tocontinual revision as actual results are compared with past expectations and new estimates are made about thefuture.

Methods and Assumptions

Contribution rates:

Data collection date

Level percentage of projected payroll - open

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June 30, 2017


2.

4.00%4.00%

NOTE I - RISK MANAGEMENT

The District is exposed to various risks of loss related to employee health benefits, worker's compensation claims,theft of, damage to, and destruction of assets, and natural disasters. To protect from the risk associated withworker's compensation claims, property damage and liability exposure, the District participates in a public entityrisk pool: Secondary School Cooperative Risk Management Program (SSCRMP). The District pays annualpremiums to the pool for insurance coverage. The arrangements with the pool provide that it will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess ofcertain levels established by the pool. The District has purchased insurance from private insurance companies forlife insurance and long-term disability insurance that is provided to District personnel. Premiums have beenrecorded as expenditures in the appropriate funds. There have been no significant reductions in insurancecoverage in any of the past four years. Complete financial statements for SSCRMP can be obtained from itsTreasurer, 3801 West Lake Ave, Glenview, Illinois 60026.

Actuarial assumptions: Investment rate of return Projected salary increases


The District is self-insured for medical coverage that is provided to District personnel and dependents. BlueCross/Blue Shield administers claims for a per person, per month fee. Expenditures are recorded as incurred inthe form of direct contributions from the District to Blue Cross/Blue Shield for payment of employment healthclaims and administration fees. The District's liability will not exceed $250,000 per employee, in the PPO, or$125,000 per employee, in the HMO plan, or $250,000 per employee, in the HSA plan, as provided by stop-lossprovisions incorporated in the respective plan. At June 30, 2016, total unpaid claims, including an estimate ofclaims incurred but not reported to the administrative agent, totaled $1,206,658. The estimate is developed basedon historical lag experience adjusted for current claims experience.

Healthcare inflation rate Various 5.00% - 9.00%, initial5.00% ultimate

Mortality, Turnover, Disability, Retirement Ages Similar rates utilized for IMRF

Percentage of active employees assumed to electbenefit

The General and Operations and Maintenance Funds are used to liquidate the liability for otherpostemployment benefits.

80% of future retirees are assumed to elect theinsurance option and 20% the cash severanceoption.

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June 30, 2017

NOTE I - RISK MANAGEMENT (Continued)

2017 2016

Unpaid claims, beginning of fiscal year $ 1,946,907 $ 2,420,050 Incurred claims (including those claims incurred but not reported (IBNRs)) 7,687,300 6,699,656 Claim payments (8,427,549) (7,172,799)

Unpaid claims, end of fiscal year $ 1,206,658 $ 1,946,907

NOTE J - INTERFUND TRANSFERS

NOTE K - JOINT AGREEMENT

The District transferred $1,500,000 from the Operations and Maintenance Fund to the Capital Projects Fund forpayment of capital projects.

The District transferred $374,697 from the Operations and Maintenance Fund to the Debt Service Fund forpayment of principal and interest on lease certificates.

Balances of claims liabilities during the past two years are as follows:

The District is also self-insured for unemployment compensation. A third-party administrator administers the planfor a fixed fee. Payments are made to the third-party administrator based on actual claims filed and approved.

The District transferred $801,302 from the General (Educational Account) Fund to the Debt Service Fund forpayment of principal and interest on capital leases.

The District is a member of the North Suburban Special Education District (NSSED), a joint agreement thatprovides certain special education services to residents of many school districts. The District believes that becauseit does not control the selection of the governing authority, and because of the control over employment ofmanagement personnel, operations, scope of public service, and special financing relationships exercised by thejoint agreement governing boards, this should not be included as component units of the District.

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June 30, 2017

NOTE L - OPERATING LEASES

Year EndingJune 30, Total

2018 $ 176,402

NOTE M - CONTINGENCIES

1. Litigation

2. Grants

NOTE N - CONSTRUCTION COMMITMENTS

Total payments on these leases in fiscal year 2017 approximated $254,000. The future minimum lease paymentsunder these agreements are as follows:

In August 2012, the District entered into a five year lease for computer equipment. This lease has an annual costof $77,116, through August 2017. Final payment on this lease was made during fiscal year 2017.

The District is a defendant in various tax objection lawsuits, the outcome of which is presently notdeterminable. With regard to other pending matters, eventual outcome and related liability, if any, is notdeterminable at this time. No provision has been made in the accompanying financial statements for settlementcosts.

Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies,principally the federal government. Any disallowed claims, including amounts already collected, mayconstitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed bythe grantor cannot be determined at this time, although the District expects such amounts, if any, to beimmaterial.

The District has certain contracts for construction projects which were in progress at June 30, 2017. Remainingcommitments under these contracts approximated $5,333,000.

In July 2013, the District entered into two three-year leases for buses. This lease had an annual cost of $57,523,through July 2016. Final payment was made during fiscal year 2016.

In July 2013, the District entered into a five year lease for copiers and terminated the previous leases. This leasehas an annual cost of $176,402, through June 2018. Final payment was made in July 2017, subsequent to yearend.

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June 30, 2017

NOTE O - CORRECTION OF AN ERROR

NOTE P - SUBSEQUENT EVENTS

Management has evaluated subsequent events through November 13, 2017, the date that these financial statementswere available to be issued. No events or transactions, other than that noted below, have occurred subsequent tothe balance sheet date that require disclosure in the financial statements.

In July 2017, the District entered into a capital lease for technology equipment. The lease requires four annualpayments of $60,823 through July 2020.

As of June 30, 2016, unearned revenue in the Operations and Maintenance Fund was understated by $182,435 dueto an error in how the District recorded certain cash receipts. Due to this error, the District restated the fundbalance and unearned revenue in the Operations and Maintenance Fund as of June 30, 2016. As a result of thiserror, as of June 30, 2016, the fund balance in the Operations and Maintenance Fund decreased and unearnedrevenue increased by $182,435.

-67-

REQUIRED SUPPLEMENTRY INFORMATION(Unaudited)

Calendar year ended December 31,

2016 2015 2014Total pension liability

Service cost $ 1,562,443 $ 1,581,866 $ 1,629,789 Interest on the total pension liability 5,354,127 5,142,729 4,714,279 Difference between expected and actual experience of

the total pension liability (545,203) (196,828) 141,193 Assumption changes (87,540) 84,885 2,656,875 Benefit payments and refunds (3,795,378) (3,582,595) (3,228,417) Net change in total pension liability 2,488,449 3,030,057 5,913,719 Total pension liability, beginning 72,600,139 69,570,082 63,656,363 Total pension liability, ending $ 75,088,588 $ 72,600,139 $ 69,570,082

Plan fiduciary net positionContributions, employer $ 1,505,025 $ 1,489,117 $ 1,474,629 Contributions, employee 653,770 639,874 624,628 Net investment income 4,492,717 328,183 3,843,654 Benefit payments, including refunds

of employee contributions (3,795,378) (3,582,595) (3,228,417) Other (net transfer) (326,702) 248,765 73,544 Net change in plan fiduciary net position 2,529,432 (876,656) 2,788,038 Plan fiduciary net position, beginning 65,486,686 66,363,342 63,575,304 Plan fiduciary net position, ending $ 68,016,118 $ 65,486,686 $ 66,363,342

- Net pension liability $ 7,072,470 $ 7,113,453 $ 3,206,740

Plan fiduciary net position as a percentage of thetotal pension liability 90.58 % 90.20 % 95.39 %

Covered Valuation Payroll $ 14,336,039 $ 14,086,347 $ 13,846,282

Net pension liability as a percentage of covered valuation payroll 49.33 % 50.50 % 23.16 %

Note: The District implemented GASB 68 beginning with it's fiscal year ended June 30, 2015 therefore 10 years ofinformation is not available.


Illinois Municipal Retirement FundJune 30, 2017

MULTIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOSMOST RECENT CALENDAR YEARS

-68-

Calendar Year Actuarially Contribution Covered Actual ContributionEnding Determined Actual Deficiency Valuation as a % of

December 31, Contribution Contribution (Excess) Payroll Covered Valuation Payroll

2016 $ 1,505,284 * $ 1,505,025 $ 259 $ 14,336,039 10.50 %2015 1,488,927 1,489,117 (190) 14,086,347 10.57 2014 1,474,629 1,474,629 - 13,846,282 10.65

*

Northfield Township High School District 225MULTIYEAR SCHEDULE OF CONTRIBUTIONS

Illinois Municipal Retirement FundJune 30, 2017

Note: The District implemented GASB 68 beginning with its fiscal year ended June 30, 2015 therefore 10 years ofinformation is not available.

Estimated based on contribution rate of 10.50% and covered valuation payroll of $14,336,039 (most recentinformation available).

-69-

Fiscal year ended June 30, 2016 2015 2014

District's proportion of the net pension liability 0.0097089421 % 0.0106395943 % 0.0100113316 %

District's proportionate shareof the net pension liability $ 7,663,855 $ 6,970,006 $ 6,092,723

State's proportionate share of the net pensionliability associated with the District 481,069,010 332,308,931 325,713,078

Total $ 488,732,865 $ 339,278,937 $ 331,805,801

District's covered-employee payroll $ 56,483,375 $ 55,455,031 $ 52,795,056

District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 13.57% 12.57% 11.54%

Plan fiduciary net position as a percentage of the total pension liability 36.40% 41.50% 43.00%

Note 1: The amounts presented were determined as of the prior fiscal-year end.

Note 2: The District implemented GASB 68 beginning with it's fiscal year ended June 30, 2015 therefore 10 yearsof information is not available.

Northfield Township High School District 225MULTIYEAR SCHEDULE OF THE DISTRICT'S PROPORTIONATE

SHARE OF THE NET PENSION LIABILITY

June 30, 2017Teachers' Retirement System of the State of Illinois

-70-

Fiscal year ended June 30,

2016 2015 2014

Contractually required contribution $ 371,748 $ 368,043 $ 357,199

Contributions in relation to the contractually required contribution (375,999) (372,811) (357,199)

Contribution excess $ (4,251) $ (4,768) $ -

District's covered-employee payroll $ 57,242,064 $ 56,483,375 $ 55,455,031

Contributions as a percentage of covered-employee payroll 0.66% 0.66% 0.64%

Northfield Township High School District 225MULTIYEAR SCHEDULE OF DISTRICT CONTRIBUTIONS

Teachers' Retirement System of the State of IllinoisJune 30, 2017

Note: The District implemented GASB 68 beginning with its fiscal year ended June 30, 2015 therefore 10 yearsof information is not available.

-71-

(6)(2) (4) UAAL as a

Actuarial (3) Unfunded PercentageAccrued Funded AAL (5) of CoveredLiability Ratio (UAAL) Covered Payroll(AAL) (1) / (2) (2) - (1) Payroll [(2)-(1)]/(5)

$ $ 21,349,862 0.00 % $ 21,349,862 $ 64,051,139 33.0 %17,685,379 0.00 17,685,379 62,970,771 28.017,685,379 0.00 17,685,379 62,970,771 28.0

* Results from June 30, 2015 actuarial valuation.

06/30/2015 -

Valuation Value ofDate Assets

06/30/2017 - 06/30/2016* -

Northfield Township High School District 225SCHEDULE OF FUNDING PROGRESS

OTHER POSTEMPLOYMENT BENEFITSJune 30, 2017

(1)Actuarial Actuarial

-72-

VarianceOriginal Final and From 2016Budget Amended Budget Actual Final Budget Actual

Revenues

Local sources

General levy 92,227,783$ 92,227,783$ 92,119,485$ (108,298)$ 91,013,665$ Summer school tuition from pupils or parents 400,000 400,000 286,632 (113,368) 324,234 Interest on investments 175,000 175,000 370,613 195,613 261,776 Admissions - athletic 13,000 13,000 17,954 4,954 12,951 Fees 536,000 536,000 459,747 (76,253) 471,607 Other district/school activity revenue - - 41,694 41,694 39,624 Rentals 400,000 400,000 345,563 (54,437) 845,704 Services provided other districts 65,918 65,918 49,545 (16,373) 39,808 Refund of prior years' expenditures - - 11,771 11,771 59,989 Drivers' education fees 115,000 115,000 76,933 (38,067) 108,500 Proceeds from vendors' contracts 25,679 25,679 20,826 (4,853) 26,379 Local fees 481,500 481,500 470,642 (10,858) 75,574 Other 90,000 90,000 17,220 (72,780) -

Total local sources 94,529,880 94,529,880 94,288,625 (241,255) 93,279,811

State sources

General State Aid 1,812,319 1,812,319 1,814,463 2,144 1,648,367 Special Education - Private Facility Tuition 200,000 200,000 169,361 (30,639) 205,714 Special Education - Extraordinary 600,000 600,000 629,014 29,014 613,113 Special Education - Personnel 900,000 900,000 842,621 (57,379) 858,027 Special Education - Orphanage - Summer Individual 10,000 10,000 8,903 (1,097) 11,834 Special Education - Summer School 3,000 3,000 23,249 20,249 4,418 Special Education - Orphanage - Individual 40,000 40,000 57,300 17,300 15,963

(Continued)

2017

Northfield Township High School District 225General Fund

SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

For the Year Ended June 30, 2017With Comparative Actual Amounts for the Year Ended June 30, 2016

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2017




State sources (Continued)

CTE - Secondary Program Improvement (CTEI) 74,796$ 80,940$ 80,941$ 1$ 78,969$ Bilingual Ed. - Downstate - T.P.I. and T.P.E. - 59,697 38,357 (21,340) 25,245 Driver Education 80,000 80,000 109,931 29,931 75,738 Other state sources 10,000 10,000 3,850 (6,150) 2,959 On behalf payments to

TRS from the State 27,225,550 27,225,550 47,885,020 20,659,470 27,829,922

Total state sources 30,955,665 31,021,506 51,663,010 20,641,504 31,370,269

Federal sources

Other Federal Grants-in-Aid - 125,000 63,168 (61,832) - Title I - Low Income - 353,692 327,844 (25,848) 387,876 Federal - Special Education - I.D.E.A. - Flow Through 650,000 771,254 684,944 (86,310) 622,378 Federal - Special Education - I.D.E.A. - Room and Board 950,000 950,000 1,355,829 405,829 1,949,854 CTE - Perkins - Title III Technical Prep 80,539 80,539 92,009 11,470 74,405 Title III - Immigrant Education Program (IEP) - 11,107 11,107 - - Title III - Language Inst Program Limited Eng (LIPLEP) - 14,198 14,198 - 15,750 Title II - Teacher Quality - 62,951 61,414 (1,537) 55,000 Medicaid Matching Funds - Administrative Outreach 100,000 100,000 132,115 32,115 28,796 Medicaid Matching Funds - Fee-For-Service-Program 120,000 120,000 348,334 228,334 14,463 Other federal sources 50,000 50,000 94,380 44,380 76,462

Total federal sources 1,950,539 2,638,741 3,185,342 546,601 3,224,984

Total revenues 127,436,084 128,190,127 149,136,977 20,946,850 127,875,064 (Continued)

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2017




Expenditures

Instruction

Regular programs Salaries 30,269,419$ 30,296,578$ 30,119,479$ 177,099$ 29,426,689$ Employee benefits 6,868,232 4,243,324 3,980,806 262,518 6,564,610 On-behalf payments to TRS from the State 27,225,550 27,225,550 47,885,020 (20,659,470) 27,829,922 Purchased services 576,298 556,778 417,584 139,194 626,333 Supplies and materials 298,379 295,414 490,862 (195,448) 237,132 Capital outlay 4,895 4,895 14,920 (10,025) 88,959 Other objects 51,500 61,520 58,299 3,221 9,162 Non-capitalized equipment 211,922 257,058 54,354 202,704 183,197

Total 65,506,195 62,941,117 83,021,324 (20,080,207) 64,966,004

Special education programs Salaries 6,392,015 6,223,363 6,086,632 136,731 6,084,724 Employee benefits 1,194,940 1,148,503 1,158,983 (10,480) 1,053,917 Purchased services 1,435,550 157,800 174,875 (17,075) 1,910,086 Supplies and materials 74,190 51,690 33,184 18,506 31,809 Capital outlay 23,900 14,000 5,512 8,488 9,465 Other objects 15,000 1,200,000 - 1,200,000 - Non-capitalized equipment - - 2,375 (2,375) 991

Total 9,135,595 8,795,356 7,461,561 1,333,795 9,090,992

Remedial and supplemental programs K-12 Salaries - 135,257 128,897 6,360 161,111 Employee benefits - 74,872 69,819 5,053 60,787 Purchased services - 77,000 77,195 (195) 101,066 Supplies and materials - 2,278 2,268 10 207

Total - 289,407 278,179 11,228 323,171

(Continued)

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2017




CTE programs Salaries 3,335,900$ 3,335,900$ 3,343,119$ (7,219)$ 3,239,674$ Employee benefits 460,890 460,890 453,017 7,873 429,138 Purchased services 50,300 46,300 71,622 (25,322) 34,095 Supplies and materials 161,964 154,731 232,384 (77,653) 128,065 Capital outlay 13,581 25,779 23,244 2,535 33,444 Other objects - 2,000 7,125 (5,125) - Non-capitalized equipment 121,571 121,511 8,771 112,740 96,618

Total 4,144,206 4,147,111 4,139,282 7,829 3,961,034

Interscholastic programs Salaries 5,098,508 5,055,337 4,805,111 250,226 5,052,910 Employee benefits 320,013 319,771 259,022 60,749 309,777 Purchased services 577,605 504,924 480,828 24,096 655,187 Supplies and materials 274,694 274,694 310,214 (35,520) 248,274 Capital outlay 98,275 98,275 46,483 51,792 44,125 Other objects 135,000 208,881 106,401 102,480 98,492 Non-capitalized equipment 52,164 63,364 1,303 62,061 2,728

Total 6,556,259 6,525,246 6,009,362 515,884 6,411,493

Summer school programs Salaries 504,875 504,875 363,723 141,152 485,835 Employee benefits 6,035 6,035 5,080 955 5,403 Purchased services 500 500 624 (124) 663 Supplies and materials 15,000 15,000 6,862 8,138 9,021 Other objects 11,000 11,000 - 11,000 11,002

Total 537,410 537,410 376,289 161,121 511,924

(Continued)

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2017




Gifted programs Salaries 572,700$ 572,700$ 575,152$ (2,452)$ 552,256$ Employee benefits 68,175 68,175 68,654 (479) 63,975 Purchased services 1,200 1,100 3,178 (2,078) 455 Supplies and materials 5,000 5,000 1,715 3,285 4,670 Other objects - 100 105 (5) -

Total 647,075 647,075 648,804 (1,729) 621,356

Drivers education programs Salaries 693,900 693,900 693,855 45 695,897 Employee benefits 94,459 94,459 88,019 6,440 90,687 Purchased services 8,200 8,200 4,672 3,528 3,339 Supplies and materials 2,676 2,676 2,791 (115) 1,993

Total 799,235 799,235 789,337 9,898 791,916

Bilingual programs Salaries 403,400 471,949 477,296 (5,347) 444,611 Employee benefits 51,689 67,942 60,493 7,449 65,594 Supplies and materials 1,000 1,000 1,925 (925) 975

Total 456,089 540,891 539,714 1,177 511,180

Truant's alternative and optional programs Other objects 35,000 35,000 27,515 7,485 34,281

Total 35,000 35,000 27,515 7,485 34,281

Special education programs K-12 - private tuition 6,250,773 6,166,064 7,945,944 (1,779,880) 6,256,025

Total instruction 94,067,837 91,423,912 111,237,311 (19,813,399) 93,479,376

(Continued)

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2017




Support services

Pupils

Attendance and social work services Salaries 1,690,375$ 1,703,575$ 1,722,777$ (19,202)$ 1,693,321$ Employee benefits 456,349 456,384 413,063 43,321 363,403 Purchased services 303,650 40,550 22,525 18,025 283,886 Supplies and materials 7,638 12,638 23,552 (10,914) 13,076 Other objects - - 99 (99) - Non-capitalized equipment 21,511 21,511 601 20,910 8,314

Total 2,479,523 2,234,658 2,182,617 52,041 2,362,000

Guidance services Salaries 4,417,000 4,403,800 4,459,474 (55,674) 4,406,726 Employee benefits 696,506 696,471 659,081 37,390 651,244 Purchased services 27,760 78,910 43,312 35,598 17,673 Supplies and materials 43,920 43,220 37,012 6,208 20,376 Other objects - - 1,679 (1,679) - Non-capitalized equipment - - 5,450 (5,450) 4,658

Total 5,185,186 5,222,401 5,206,008 16,393 5,100,677

Health services Salaries 338,600 338,600 341,181 (2,581) 312,670 Employee benefits 95,217 95,217 82,289 12,928 61,951 Purchased services 20,300 20,300 4,473 15,827 7,551 Supplies and materials 10,538 10,538 7,871 2,667 6,581

Total 464,655 464,655 435,814 28,841 388,753

(Continued)

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2017




Psychological services Salaries 1,284,800$ 1,284,800$ 1,309,106$ (24,306)$ 1,280,182$ Employee benefits 152,879 152,879 145,412 7,467 142,435 Purchased services 10,000 10,000 - 10,000 90 Supplies and materials 34,500 34,600 12,498 22,102 10,816

Total 1,482,179 1,482,279 1,467,016 15,263 1,433,523

Speech pathology and audiology services Salaries 298,800 298,800 298,679 121 289,709 Employee benefits 37,737 37,737 43,223 (5,486) 44,098 Supplies and materials 4,000 4,000 4,058 (58) 2,013

Total 340,537 340,537 345,960 (5,423) 335,820

Other support services - pupils Salaries 683,300 683,300 720,782 (37,482) 666,161 Employee benefits 270,195 270,195 253,879 16,316 253,272 Purchased services - 240,000 392,519 (152,519) 3,623

Total 953,495 1,193,495 1,367,180 (173,685) 923,056

Total pupils 10,905,575 10,938,025 11,004,595 (66,570) 10,543,829

Instructional staff

Improvement of instruction services Salaries 955,016 990,440 1,019,090 (28,650) 1,037,515 Employee benefits 184,591 184,591 157,112 27,479 204,752 Purchased services 197,589 226,485 93,106 133,379 46,580 Supplies and materials 9,300 9,300 82,513 (73,213) 8,292 Non-capitalized equipment 60,000 48,800 8,436 40,364 54,399

Total 1,406,496 1,459,616 1,360,257 99,359 1,351,538

(Continued)

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2017




Educational media services Salaries 1,591,150$ 1,591,150$ 1,573,178$ 17,972$ 1,453,908$ Employee benefits 278,156 278,156 277,847 309 217,108 Purchased services 285,350 284,350 106,385 177,965 287,477 Supplies and materials 259,508 252,252 212,455 39,797 232,204 Other objects - - 375 (375) - Non-capitalized equipment 100,000 100,000 4,005 95,995 130,430

Total 2,514,164 2,505,908 2,174,245 331,663 2,321,127

Assessment and testing Purchased services - - 2,800 (2,800) -

Total - - 2,800 (2,800) -

Total instructional staff 3,920,660 3,965,524 3,537,302 428,222 3,672,665

General administration

Board of education services Salaries 40,700 40,700 40,679 21 38,277 Employee benefits 6,097 6,097 5,863 234 4,972 Purchased services 935,000 969,000 800,481 168,519 990,845 Supplies and materials 6,000 62,539 10,018 52,521 5,360 Other objects 86,539 30,000 20,960 9,040 77,729

Total 1,074,336 1,108,336 878,001 230,335 1,117,183

Executive administration services Salaries 551,400 551,400 558,991 (7,591) 556,333 Employee benefits 107,318 112,318 109,660 2,658 95,308 Purchased services 15,250 10,250 2,519 7,731 5,249 Supplies and materials 5,050 6,975 7,545 (570) 1,630 Other objects 4,725 2,800 150 2,650 5,569

Total 683,743 683,743 678,865 4,878 664,089

(Continued)

-80-


2017




Special area administrative services Salaries 951,700$ 817,661$ 928,663$ (111,002)$ 779,289$ Employee benefits 277,235 216,439 262,372 (45,933) 198,692 Purchased services 61,500 56,500 29,378 27,122 40,052 Supplies and materials 11,398 15,398 18,625 (3,227) 12,311 Other objects - 5,000 11,159 (6,159) 14,904 Non-capitalized equipment 1,900 1,900 - 1,900 1,905

Total 1,303,733 1,112,898 1,250,197 (137,299) 1,047,153

Total general administration 3,061,812 2,904,977 2,807,063 97,914 2,828,425

School administration

Office of the principal services Salaries 1,609,166 1,631,166 1,634,896 (3,730) 1,598,471 Employee benefits 350,820 351,062 333,217 17,845 328,864 Purchased services 125,588 120,888 71,961 48,927 107,343 Supplies and materials 130,509 130,759 139,644 (8,885) 110,293 Other objects - - 625 (625) - Non-capitalized equipment 9,373 9,373 7,457 1,916 2,391

Total 2,225,456 2,243,248 2,187,800 55,448 2,147,362

Other support services - school administration Salaries 4,204,500 4,232,500 4,192,763 39,737 3,875,582 Employee benefits 1,174,809 1,174,809 1,127,078 47,731 1,025,685

Total 5,379,309 5,407,309 5,319,841 87,468 4,901,267

Total school administration 7,604,765 7,650,557 7,507,641 142,916 7,048,629

(Continued)

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2017




Business

Direction of business support services Salaries 281,188$ 281,188$ 280,358$ 830$ 326,355$ Employee benefits 63,174 63,174 60,444 2,730 62,723 Purchased services 14,500 14,500 31,294 (16,794) 6,119 Supplies and materials 6,000 6,000 5,934 66 591 Other objects 10,000 10,000 3,410 6,590 -

Total 374,862 374,862 381,440 (6,578) 395,788

Fiscal services Salaries 572,102 572,102 502,335 69,767 546,756 Employee benefits 141,764 141,764 135,978 5,786 141,572 Purchased services 26,500 26,500 29,027 (2,527) 4,447 Supplies and materials 6,800 6,800 6,441 359 27,889 Capital outlay 11,000 8,000 - 8,000 - Other objects - - 56,945 (56,945) - Non-capitalized equipment - - - - 1,147

Total 758,166 755,166 730,726 24,440 721,811

Operation and maintenance of plant services Purchased services 462,500 472,500 168,206 304,294 208,959 Supplies and materials 1,580,808 1,569,808 1,435,701 134,107 1,519,078

Total 2,043,308 2,042,308 1,603,907 438,401 1,728,037

Pupil transportation services Purchased services 59,680 59,730 42,710 17,020 48,902

Total 59,680 59,730 42,710 17,020 48,902

(Continued)

-82-


2017




Food services Purchased services 18,000$ 18,000$ 38,935$ (20,935)$ 52,857$ Supplies and materials - - 23,707 (23,707) - Other objects 500 500 275 225 275 Non-capitalized equipment 30,000 30,000 10,553 19,447 32,679

Total 48,500 48,500 73,470 (24,970) 85,811

Internal services Purchased services 326,500 451,000 438,368 12,632 514,074 Supplies and materials 257,000 268,000 216,710 51,290 217,992 Other objects 50,000 50,000 - 50,000 39,715

Total 633,500 769,000 655,078 113,922 771,781

Total business 3,918,016 4,049,566 3,487,331 562,235 3,752,130

Central

Direction of central support services Salaries 39,200 39,200 45,388 (6,188) 32,449 Employee benefits 11,736 11,736 11,189 547 9,946 Purchased services 122,000 10,000 1,132 8,868 143,079 Supplies and materials 35,000 35,000 23,669 11,331 24,616 Capital outlay 100,000 100,000 17,255 82,745 154,463 Other objects 2,000 2,000 539 1,461 1,002 Non-capitalized equipment 5,000 5,000 24,863 (19,863) 16,502

Total 314,936 202,936 124,035 78,901 382,057

(Continued)

-83-


2017




Information services Salaries 163,800$ 163,800$ 158,677$ 5,123$ 134,514$ Employee benefits 32,574 32,574 24,731 7,843 35,407 Purchased services 52,700 52,700 28,684 24,016 18,714 Supplies and materials 2,625 2,625 1,350 1,275 3,736 Other objects 300 300 - 300 -

Total 251,999 251,999 213,442 38,557 192,371

Staff services Salaries 517,745 569,745 549,481 20,264 446,961 Employee benefits 358,349 3,034,549 1,471,888 1,562,661 335,791 Purchased services 141,450 141,450 230,298 (88,848) 16,836 Supplies and materials 23,500 24,000 27,667 (3,667) 35,265 Other objects 1,500 1,000 43,700 (42,700) - Termination benefits - - 732,143 (732,143) -

Total 1,042,544 3,770,744 3,055,177 715,567 834,853

Data processing services Salaries 1,447,800 1,447,800 1,370,802 76,998 1,431,803 Employee benefits 227,988 227,988 216,094 11,894 232,226 Purchased services 2,273,000 2,275,400 2,752,289 (476,889) 2,048,594 Supplies and materials 20,000 20,000 151,676 (131,676) 38,144 Capital outlay 115,000 118,000 5,375 112,625 141,479 Non-capitalized equipment 110,136 65,000 211,466 (146,466) 372,570

Total 4,193,924 4,154,188 4,707,702 (553,514) 4,264,816

Total central 5,803,403 8,379,867 8,100,356 279,511 5,674,097

(Continued)

-84-


2017




Other supporting services Supplies and materials -$ 40$ -$ 40$ -$

Total - 40 - 40 -

Total support services 35,214,231 37,888,556 36,444,288 1,444,268 33,519,775

Community services Salaries 47,250 92,288 71,467 20,821 53,277 Employee benefits - - 168 (168) 3,152 Purchased services - 60,000 23,957 36,043 35,703 Supplies and materials - 17,834 5,817 12,017 325 Other objects - 300 475 (175) 225 Non-capitalized equipment - 3,200 - 3,200 2,810

Total 47,250 173,622 101,884 71,738 95,492

Payments for special education programs Purchased services - 592,154 83,704 508,450 -

Total - 592,154 83,704 508,450 -

Total payments to other districts and other government units - 592,154 83,704 508,450 -

Provision for contingencies 510,545 510,545 - 510,545 -

Total expenditures 129,839,863 130,588,789 147,867,187 (17,278,398) 127,094,643

Excess (deficiency) of revenues over expenditures (2,403,779) (2,398,662) 1,269,790 3,668,452 780,421

(Continued)

-85-


2017




Other financing sources (uses)

Transfer to Debt Service Fund to pay principal and interest on capital leases -$ -$ (801,302)$ (801,302)$ (745,380)$ Proceeds from capital lease - - 906,444 906,444 460,330 Gain on sale of capital assets - - 187,178 187,178 - Transfer to Capital Projects Fund - - - - (350,000)

Total other financing sources (uses) - - 292,320 292,320 (635,050)

Net change to fund balance (2,403,779)$ (2,398,662)$ 1,562,110 3,960,772$ 145,371

Fund balance, beginning of year 61,369,841 61,224,470

Fund balance, end of year 62,931,951$ 61,369,841$

(Concluded)

-86-

Final and VarianceOriginal Amended From 2016Budget Budget Actual Final Budget Actual

Revenues

Local sources

General levy 2,960,010$ 2,960,010$ 2,973,848$ 13,838$ 2,945,018$ Corporate personal property replacement taxes 2,000,000 2,000,000 2,895,378 895,378 1,828,606 Other payments in lieu of taxes 7,400,000 7,400,000 7,214,131 (185,869) 5,900,000 Interest on investments 15,000 15,000 87,542 72,542 20,376 Fees 382,000 382,000 391,553 9,553 224,672 Rentals 85,000 85,000 98,113 13,113 81,998 Refund of prior years' expenditures - - 11,363 11,363 -

Total local sources 12,842,010 12,842,010 13,671,928 829,918 11,000,670

Total revenues 12,842,010 12,842,010 13,671,928 829,918 11,000,670

Expenditures

Support services

Facilities acquisition and construction services Salaries - - - - 7,957 Employee benefits - - 7,748 (7,748) - Purchased services - 5,000 1,448 3,552 69,361 Supplies and materials - - 5,812 (5,812) 27,810 Capital outlay 168,000 183,000 192,361 (9,361) 20,072 Other objects - - - - 60,983 Non-capitalized equipment 4,000 4,000 2,400 1,600 15,626

Total 172,000 192,000 209,769 (17,769) 201,809

(Continued)

2017

Northfield Township High School District 225Operations and Maintenance Fund



-87-


2017

Northfield Township High School District 225Operations and Maintenance Fund



Operation and maintenance of plant services Salaries 4,474,708$ 4,474,708$ 4,404,224$ 70,484$ 4,361,569$ Employee benefits 1,107,181 1,107,181 1,041,231 65,950 1,053,929 Purchased services 1,163,245 1,158,245 1,173,930 (15,685) 1,240,939 Supplies and materials 615,850 615,850 655,340 (39,490) 603,566 Capital outlay 121,000 106,000 31,069 74,931 158,470 Other objects 106,000 106,000 33,107 72,893 29,414 Non-capitalized equipment 184,598 184,598 10,148 174,450 76,553

Total 7,772,582 7,752,582 7,349,049 403,533 7,524,440

Total support services 7,944,582 7,944,582 7,558,818 385,764 7,726,249


Total expenditures 7,993,678 7,993,678 7,558,818 434,860 7,726,249

Excess of revenues over expenditures 4,848,332 4,848,332 6,113,110 1,264,778 3,274,421

Other financing uses

Transfer to Capital Projects Fund (1,500,000) (1,500,000) (1,500,000) - (2,900,000) Transfer to Debt Service Fund to pay principal and interest on lease certificates (374,697) (374,697) (374,697) - (374,394)

Total other financing uses (1,874,697) (1,874,697) (1,874,697) - (3,274,394)

Net change in fund balance 2,973,635$ 2,973,635$ 4,238,413 1,264,778$ 27

Fund balance, beginning of year - as restated (see Note O) 11,846,587 11,846,560


(Concluded)

-88-


Revenues

Local sources

General levy 493,335$ 493,335$ 496,483$ 3,148$ 490,861$ Regular transportation fees from pupils or parents 350,000 350,000 375,085 25,085 660,266 Interest on investments 5,000 5,000 7,063 2,063 6,181

Total local sources 848,335 848,335 878,631 30,296 1,157,308

State sources

Transportation - Special Education 1,200,000 1,200,000 1,071,197 (128,803) 1,256,872

Total state sources 1,200,000 1,200,000 1,071,197 (128,803) 1,256,872

Total revenues 2,048,335 2,048,335 1,949,828 (98,507) 2,414,180

Expenditures

Support services

Business

Pupil transportation services Salaries 19,275 19,275 40,769 (21,494) 18,023 Employee benefits - - 7,023 (7,023) - Purchased services 2,544,000 2,544,000 3,003,642 (459,642) 2,857,772 Supplies and materials 13,300 3,000 3,144 (144) 7,054 Other objects 3,000 13,300 5,679 7,621 3,000

Total 2,579,575 2,579,575 3,060,257 (480,682) 2,885,849

Total support services 2,579,575 2,579,575 3,060,257 (480,682) 2,885,849

(Continued)

2017

Northfield Township High School District 225Transportation Fund



-89-


2017

Northfield Township High School District 225Transportation Fund



Provision for contingencies 12,898$ 12,898$ -$ 12,898$ -$

Total expenditures 2,592,473 2,592,473 3,060,257 (467,784) 2,885,849

Deficiency of revenues over expenditures (544,138) (544,138) (1,110,429) (566,291) (471,669)

Other financing sources

Proceeds from capital lease - - 255,664 255,664 -

Total other financing sources - - 255,664 255,664 -

Net change in fund balance (544,138)$ (544,138)$ (854,765) (310,627)$ (471,669)


Fund balance, end of year 928,221$ 1,782,986$

(Concluded)

-90-


Revenues

Local sources

General levy 1,480,005$ 1,480,005$ 1,351,639$ (128,366)$ 1,474,887$ Social security/Medicare only levy 1,775,605 1,775,605 1,780,898 5,293 1,767,260 Corporate personal property replacement taxes 120,000 120,000 136,625 16,625 320,000 Interest on investments 2,000 2,000 8,898 6,898 -


Federal sources

Title I - Low Income - 50 - (50) -

Total federal sources - 50 - (50) -

Total revenues 3,377,610 3,377,660 3,278,060 (99,600) 3,562,147

Expenditures

Instruction

Regular programs 536,950 536,925 548,508 (11,583) 590,815 Special education programs 336,175 336,225 305,631 30,594 301,852 Remedial and supplemental programs K-12 - 10,164 13,683 (3,519) 8,122 Vocational educational programs 69,700 69,700 65,632 4,068 67,155 Interscholastic programs 198,375 198,150 286,835 (88,685) 274,090 Summer school programs 19,425 19,425 21,140 (1,715) 13,717 Gifted programs 7,450 7,450 8,047 (597) 7,666 Drivers education programs 9,050 9,050 9,880 (830) 9,902 Bilingual programs 5,275 5,275 14,466 (9,191) 11,354

Total instruction 1,182,400 1,192,364 1,273,822 (81,458) 1,284,673

(Continued)

2017

Northfield Township High School District 225Municipal Retirement / Social Security Fund



-91-


2017




Support services

Pupils

Attendance and social work services 128,125$ 130,475$ 130,045$ 430$ 126,686$ Guidance services 151,150 148,800 158,930 (10,130) 160,078 Health services 33,250 33,250 31,220 2,030 37,296 Psychological services 24,525 24,525 21,359 3,166 20,488 Speech pathology and audiology services 3,925 3,925 4,108 (183) 3,981 Other support services -pupils 118,475 118,475 120,221 (1,746) 112,800

Total pupils 459,450 459,450 465,883 (6,433) 461,329

Instructional staff

Improvement of instruction services 12,500 12,500 14,482 (1,982) 14,570 Educational media services 133,925 133,925 132,645 1,280 104,271

Total instructional staff 146,425 146,425 147,127 (702) 118,841

General administration

Board of education services 1,675 1,675 1,547 128 1,557 Executive administration services 32,850 32,850 31,854 996 35,100 Special area administrative services 52,425 52,400 46,895 5,505 40,773

Total general administration 86,950 86,925 80,296 6,629 77,430

School administration

Office of the principal services 96,025 96,250 97,624 (1,374) 102,448 Other support services - school

administration 183,950 183,950 180,224 3,726 171,610

Total school administration 279,975 280,200 277,848 2,352 274,058

(Continued)

-92-


2017




Business

Direction of business support services 17,100$ 17,100$ 17,190$ (90)$ 23,946$ Fiscal services 79,325 79,325 64,341 14,984 82,135 Facilities acquisition and construction services - - - - 1,428 Operation and maintenance of plant services 768,525 768,525 731,709 36,816 727,479 Pupil transportation services 3,450 3,450 6,810 (3,360) 3,207

Total business 868,400 868,400 820,050 48,350 838,195

Central

Direction of central support services 6,875 6,875 7,080 (205) 5,799 Information services 28,450 28,450 28,059 391 24,222 Staff services 36,850 36,850 58,386 (21,536) 43,960 Data processing services 253,200 253,200 235,248 17,952 251,407

Total central 325,375 325,375 328,773 (3,398) 325,388


Community services 32,450 32,450 6,366 26,084 49,858



Excess (deficiency) of revenues over expenditures (20,722)$ (30,836)$ (122,105) (91,269)$ 132,375



(Concluded)

-93-

1. LEGAL COMPLIANCE AND ACCOUNTABILITY - BUDGETS

a)

b)

c)

d)

e)

f)

g)

2. EXPENDITURES IN EXCESS OF BUDGET

The following funds had expenditures in excess of budget at June 30, 2017:

Variance

General $ 17,278,398 Debt Service 621,421 Transportation 467,784 Fire Prevention and Safety 1,958,066

The Administration submits to the Board of Education a proposed operating budget for the fiscal yearcommencing July 1. The operating budget includes proposed expenditures and the means of financing them.

Public hearings are conducted and the proposed budget is available for inspection to obtain comments.

By September 30, the budget is legally adopted through passage of a resolution. By the last Tuesday inDecember each year, a tax levy ordinance is filed with the County Clerk to obtain tax revenues.

Formal budgetary integration is employed as a management control device during the year for thegovernmental funds.

The budget amounts shown in the financial statements are as originally adopted by the Board of Educationon September 26, 2016. The budget was amended and adopted on June 26, 2017.

Management is authorized to transfer budget amounts, provided funds are transferred between the samefunction and object codes. The Board of Education is authorized to transfer up to a legal level of 10% ofthe total budget between functions within a fund; however, any revisions that alter the total expenditures ofany fund must be approved by the Board of Education after the public hearing process mandated by law.

Northfield Township High School District 225NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION

June 30, 2017

Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual budgets areadopted at the fund level for the governmental funds. The annual budget is legally enacted and provides for alegal level of control at the fund level.

The Board of Education follows these procedures in establishing the budgetary data reflected in the financialstatements:

All budget appropriations lapse at the end of the fiscal year.

Fund

-94-


June 30, 2017

3. TEACHERS' RETIREMENT SYSTEM OF THE STATE OF ILLINOIS

Changes of Assumptions

4.THE 2016 IMRF CONTRIBUTION RATE*

Valuation Date:

Notes

Methods and Assumptions Used to Determine the 2016 Contribution Rate:

Actuarial Cost Method Aggregate Entry Age NormalAmortization Method Level Percentage of Payroll, ClosedRemaining Amortization Period Non-Taxing bodies: 10-year rolling period.

Asset Valuation Method 5-year smoothed market; 20% corridorWage Growth 3.50%

For the 2015 measurement year, the assumed investment rate of return was 7.50 percent, including an inflationrate of 3.00 percent and real return of 4.50 percent. Salary increases were assumed to vary by service credit.Various other changes in assumptions were adopted based on the experience analysis for the three-year periodending June 30, 2014.

For the 2014 measurement year, the assumed investment rate of return was also 7.50 percent, including aninflation rate of 3.00 percent and real return of 4.50 percent. However, salary increases were assumed to varyby age.

For the 2016 measurement year, the assumed investment rate of return was 7.00 percent, including an inflationrate of 2.50 percent and a real return of 4.50%. Salary increases were assumed to vary by service credit.

Actuarially determined contribution rates are calculated as of December 31each year, which is 12 months prior to the beginning of the fiscal year inwhich contributions are reported.

Taxing bodies (Regular, SLEP and ECO groups): 27-year closed perioduntil remaining period reaches 15 years (then 15-year rolling period).Early Retirement Incentive Plan liabilities: a period up to 10 years selectedby the Employer upon adoption of ERI.

SUMMARY OF ACTUARIAL METHODS AND ASSUMPTIONS USED IN THE CALCULATION OF

SLEP supplemental liabilities attributable to Public Act 94-712 werefinanced over 22 years for most employers (two employers were financedover 31 years).

-95-


June 30, 2017

4.THE 2016 IMRF CONTRIBUTION RATE* (Continued)

Methods and Assumptions Used to Determine the 2016 Contribution Rate (Continued):

Price Inflation

Salary Increases 3.75% to 14.50%, including inflationInvestment Rate of Return 7.50%Retirement Age

Mortality

Other Information:

Notes There were no benefit changes during the year.

*

SUMMARY OF ACTUARIAL METHODS AND ASSUMPTIONS USED IN THE CALCULATION OF

Based on Valuation Assumptions used in the December 31, 2014 actuarial valuation.

For non-disabled retirees, an IMRF specific mortality table was used withfully generational projection scale MP-2014 (base year 2012). The IMRFspecific rates were developed from the RP-2014 Blue Collar HealthAnnuitant Mortality Table with adjustments to match current IMRFexperience. For disabled retirees, an IMRF specific mortality table was usedwith fully generational projection scale MP-2014 (base year 2012). TheIMRF specific rates were developed from the RP-2014 Disabled RetireesMortality Table applying the same adjustment that were applied for non-disabled lives. For active members, an IMRF specific mortality table wasused with fully generational projection scale MP-2014 (base year 2012). TheIMRF specific rates were developed from the RP-2014 Employee MortalityTable with adjustments to match current IMRF experience.

2.75% - approximate; no explicit price inflation assumption is used in thisvaluation.

Experience-based table of rates that are specific to the type of eligibilitycondition. Last updated for the 2014 calculation pursuant to an experiencestudy of the period 2011-2013.

-96-

SUPPLEMENTARY FINANCIAL INFORMATION

Educational Working CashAccount Account Total

ASSETS

Cash and investments 42,976,421$ 21,378,914$ 64,355,335$ Receivables (net of allowance for uncollectibles): Interest 110,516 43,735 154,251 Property taxes 45,303,150 401,276 45,704,426 Accounts 137,227 - 137,227 Intergovernmental 1,386,408 - 1,386,408 Prepaid items 122,896 - 122,896

Total assets 90,036,618$ 21,823,925$ 111,860,543$

LIABILITIES, DEFERRED INFLOWS, AND FUND BALANCES

LIABILITIES

Accounts payable 1,511,200$ -$ 1,511,200$ Salaries and wages payable 26,419 - 26,419 Claims payable 1,206,658 - 1,206,658 Other current liabilities 822,352 3,634 825,986 Unearned revenue 158,378 - 158,378

Total liabilities 3,725,007 3,634 3,728,641

DEFERRED INFLOWS

Unavailable interest revenue 93,822 37,128 130,950 Property taxes levied for a future period 44,679,990 389,011 45,069,001

Total deferred inflows 44,773,812 426,139 45,199,951

FUND BALANCES

Nonspendable 122,896 - 122,896 Unassigned 41,414,903 21,394,152 62,809,055

Total fund balance 41,537,799 21,394,152 62,931,951 Total liabilities, deferred inflows, and fund balance 90,036,618$ 21,823,925$ 111,860,543$


COMBINING BALANCE SHEETJune 30, 2017

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Revenues Property taxes 91,271,351$ 848,134$ 92,119,485$ State aid 51,663,010 - 51,663,010 Federal aid 3,185,342 - 3,185,342 Interest 244,590 126,023 370,613 Other 1,798,527 - 1,798,527

Total revenues 148,162,820 974,157 149,136,977

Expenditures Current: Instruction:

Regular programs 35,121,384 - 35,121,384 Special programs 15,680,172 - 15,680,172 Other instructional programs 12,483,820 - 12,483,820 State retirement contributions 47,885,020 - 47,885,020

Support services:Pupils 11,004,595 - 11,004,595 Instructional staff 3,537,302 - 3,537,302 General administration 2,807,063 - 2,807,063 School administration 7,507,641 - 7,507,641 Business 2,010,478 - 2,010,478 Transportation 42,710 - 42,710 Operations and maintenance 1,434,143 - 1,434,143 Central 8,077,726 - 8,077,726

Community services 185,588 - 185,588 Capital outlay 89,545 - 89,545

Total expenditures 147,867,187 - 147,867,187

Excess of revenues over expenditures 295,633 974,157 1,269,790

(Continued)


COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCESFor the Year Ended June 30, 2017

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COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCESFor the Year Ended June 30, 2017

Other financing sources (uses) Transfers out (801,302)$ -$ (801,302)$ Proceeds from capital lease 906,444 - 906,444 Gain on sale of capital assets 187,178 - 187,178

Total other financing sources (uses) 292,320 - 292,320

Net change in fund balance 587,953 974,157 1,562,110

Fund balance, beginning of year 40,949,846 20,419,995 61,369,841

Fund balance, end of year 41,537,799$ 21,394,152$ 62,931,951$

(Concluded)

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Revenues

Local sources

General levy 9,429,724$ 9,429,724$ 8,853,205$ (576,519)$ 8,810,339$ Interest on investments - - 26,655 26,655 8,379


Federal sources

Build America Bonds interest reimbursement - - 288,263 288,263 192,428

Total federal sources - - 288,263 288,263 192,428

Total revenues 9,429,724 9,429,724 9,168,123 (261,601) 9,011,146

Expenditures

Debt services - interest

Bonds - interest 4,562,677 4,562,677 3,499,655 1,063,022 3,138,721

Total debt service - interest 4,562,677 4,562,677 3,499,655 1,063,022 3,138,721

Principal payments on long-term debt 5,248,921 5,248,921 7,115,054 (1,866,133) 6,664,463

Other debt service Purchased services 513,500 513,500 381,810 131,690 5,824

Total 513,500 513,500 381,810 131,690 5,824

Total debt service 10,325,098 10,325,098 10,996,519 (671,421) 9,809,008

(Continued)

2017

Northfield Township High School District 225Debt Service Fund



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2017

Northfield Township High School District 225Debt Service Fund



Provision for contingencies 50,000$ 50,000$ -$ -$ -$

Total expenditures 10,375,098 10,375,098 10,996,519 (621,421) 9,809,008

Deficiency of revenues over expenditures (945,374) (945,374) (1,828,396) (883,022) (797,862)

Other financing sources (uses)

Principal on bonds sold - - 39,951,498 39,951,498 - Premium on bonds sold - - 6,934,155 6,934,155 - Transfer to pay for principal on capital leases - - 780,054 780,054 729,463 Transfer to pay for interest on capital leases - - 21,248 21,248 15,917 Transfer to pay for lease certificates 374,697 374,697 374,697 - 374,394 Payment on refunded debt - - (46,408,714) (46,408,714) -

Total other financing sources (uses) 374,697 374,697 1,652,938 1,278,241 1,119,774

Net change in fund balance (570,677)$ (570,677)$ (175,458) 395,219$ 321,912



(Concluded)

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Revenues

Local sources

Other payments in lieu of taxes 883,768$ 883,768$ 746,315$ (137,453)$ 950,781$ Interest on investments 4,000 4,000 - (4,000) - Contributions and donations from private sources 150,000 150,000 348,894 198,894 243,617 Refund of prior years' expenditures - - 307,910 307,910 604,000 Proceeds from vendors' contracts - - 2,898 2,898 -

Total local sources 1,037,768 1,037,768 1,406,017 368,249 1,798,398

Total revenues 1,037,768 1,037,768 1,406,017 368,249 1,798,398

Expenditures

Support services

Facilities acquisition and construction services Purchased services - - 1,049,897 (1,049,897) - Capital outlay 3,820,293 3,820,293 2,401,785 1,418,508 4,574,018 Non-capitalized equipment - - 16,045 (16,045) 600




Deficiency of revenues over expenditures (2,917,525) (2,917,525) (2,061,710) 855,815 (2,776,220)

(Continued)

2017

Northfield Township High School District 225Capital Projects Fund

SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES (DEFICIT) - BUDGET AND ACTUAL


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2017

Northfield Township High School District 225Capital Projects Fund

SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES (DEFICIT) - BUDGET AND ACTUAL



Transfer from Operations and Maintenance Fund 1,500,000$ 1,500,000$ 1,500,000$ -$ 3,250,000$

Total other financing sources 1,500,000 1,500,000 1,500,000 - 3,250,000

Net change in fund balance (1,417,525)$ (1,417,525)$ (561,710) 855,815$ 473,780

Fund balance (deficit), beginning of year 373,333 (100,447)

Fund balance (deficit), end of year (188,377)$ 373,333$

(Concluded)

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Revenues

Local sources

Interest on investments -$ -$ 46,222$ 46,222$ -$

Total local sources - - 46,222 46,222 -

Total revenues - - 46,222 46,222 -

Expenditures

Support services

Facilities acquisition and construction services Purchased services - - 453,925 (453,925) - Capital outlay 750,000 750,000 2,092,641 (1,342,641) -

Total 750,000 750,000 2,546,566 (1,796,566) -

Total support services 750,000 750,000 2,546,566 (1,796,566) -

Debt service

Debt issuance costs - - 161,500 (161,500) -

Total debt service - - 161,500 (161,500) -

Total expenditures 750,000 750,000 2,708,066 (1,958,066) -

Deficiency of revenues over expenditures (750,000) (750,000) (2,661,844) (1,911,844) -

(Continued)

2017

Northfield Township High School District 225Fire Prevention and Safety Fund



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2017

Northfield Township High School District 225Fire Prevention and Safety Fund




Principal on bonds sold 15,000,000$ 15,000,000$ 14,378,502$ 621,498$ -$ Premium on bonds sold - - 787,607 (787,607) -

Total other financing sources 15,000,000 15,000,000 15,166,109 (166,109) -

Net change in fund balance 14,250,000$ 14,250,000$ 12,504,265 (2,077,953)$ -

Fund balance, beginning of year - -

Fund balance, end of year 12,504,265$ -$

(Concluded)

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Balance BalanceJuly 1, 2016 Additions Deletions June 30, 2017

Assets Cash $ 1,545,431 $ 3,908,887 $ 4,149,349 $ 1,304,959

Total Assets $ 1,545,431 $ 3,908,887 $ 4,149,349 $ 1,304,959

Liabilities Due to activity fund accounts:

Central Activity

Academy $ - $ 286 $ 286 $ - Artificial Turf 126,544 65,000 191,544 - Band Parents Organization - 1,425 1,425 - Debate Tournament 202 251,760 251,112 850 District Student Activities - 11,848 11,848 - District-TEAM 500 - - 500 Dual Credit Courses 938 - - 938 Dues & Fees 1,854 - - 1,854 Evening H.S. - Robert Watt Memorial 50 - - 50 Evening High School 2,924 165 3,501 (412) Evening High School Scholarship 7,669 1,200 2,500 6,369 GBA Banking Transactions - 10,453 14,998 (4,545) Glenbrook Education Foundation - 13,371 13,080 291 Glenbrook Musical - 76,706 76,051 655 Glenbrook Techny Festival - 11,091 11,110 (19) Glenbrook Symphony 200 - - 200 Glenbrook United - 3,700 4,523 (823) Sunset on the Prairie 3,503 740 308 3,935 Peer Group Scholarship 3,161 - 1,000 2,161 Retirement 1,306 - - 1,306 Scholarship and Trust 223 25,358 50,716 (25,135) Johnson Scholarship 25,358 - - 25,358 Township Articulation 5,340 200 2,605 2,935 Special Olympics 7,532 - - 7,532 Interest earned 4,086 - 7 4,079

Total Central Activity 191,390 473,303 636,614 28,079

(Continued)

Northfield Township High School District 225STATEMENT OF CHANGES IN ASSETS AND LIABILITIES

AGENCY FUND - STUDENT ACTIVITY FUNDSYear Ended June 30, 2017

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North Activity

A Cappella $ 2,127 $ 774 $ 335 $ 2,566 Activity Tickets - 50,050 50,050 - Advanced Placement 80,920 124,037 125,061 79,896 After School All Stars 874 133 - 1,007 Anime Club 177 - 177 - Art Supplies 2,520 150 475 2,195 Best Buddies 316 - - 316 Booster Club - 35,703 35,603 100 Boy's P.E. Rental 6,199 5,090 2,939 8,350 Breakfast Club 162 - 49 113 Business Club 12,235 20,694 27,084 5,845 Cap and Gown 177 12,779 12,694 262 Chamber Music - 100 - 100 Cheerleaders 50,810 35,586 53,408 32,988 Chess Team - 1,407 1,028 379 Choir 480 1,473 1,485 468 Choir/Theater Parents Organization - 1,950 1,950 - Choose Health - 132 - 132 Circle of Friends 197 - - 197 Class of 2015 5,943 - 5,944 (1) Class of 2016 13,405 - 12,366 1,039 Class of 2017 26,771 8,926 27,456 8,241 Class of 2018 3,218 45,617 49,995 (1,160) Class of 2019 155 8,020 6,346 1,829 Class of 2020 - 3,641 3,227 414 Coffee & Tea Club (10) 301 99 192 Color Guard 328 2,090 1,818 600 Debate 45,164 76,936 37,617 84,483 Drama Productions 636 40,517 29,533 11,620 Duffy Memorial Scholarship 1,178 4,000 1,000 4,178 Earl Young Memorial Scholarship 2,530 1,000 1,000 2,530 Engine Team 208 - 208 - Entrepreneurship - 13,600 724 12,876 Environmental Awareness 101 25 162 (36) Feminism Club - 1,348 525 823 Field Trips 1,557 1,273 930 1,900 Friends & Comp 1,760 1,252 772 2,240 Future Educators 474 310 342 442 Gay Straight Alliance (GSA) 204 1,222 1,123 303 GBN Fifty Year Anniversary 54 - 54 -

(Continued)

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GBN HR Herr Scholarship $ 3,930 $ - $ 108 $ 3,822 GBN Scholarship - Ha Vickery Med 2,000 2,000 1,000 3,000 GBN Sports Tournaments 49,227 234,781 230,524 53,484 GBN World Lang Honor Society 7,021 459 179 7,301 Global Citizens 3,163 2,867 3,000 3,030 Grad Nite (875) 17,193 16,318 - Guitar Club 1 - - 1 H W Schwaegerman Scholarship Fund 1,527 - 1,527 - Helicon 12,372 3,456 3,624 12,204 Hellenic Club 593 229 20 802 Home Economics (HERO) 5,260 6,331 9,012 2,579 Hynda Gamze Educ Scholarship 2,000 1,000 1,000 2,000 IL Athletic Directors Assoc. 5 - - 5 In-HSE Grad 14,748 - - 14,748 Interact Club 10,169 2,000 451 11,718 Juggle & Magic 52 11 - 63 Key Club 3,178 3,962 5,016 2,124 Kids 4 the Cure 1,782 563 1,939 406 Knitting Club - 169 144 25 Korean Connection 528 519 874 173 Laconian (9,960) 101,821 105,653 (13,792) Library Account 2,225 440 640 2,025 Math Team 3,152 8,025 8,412 2,765 Mathematics Department - 1,204 - 1,204 Mileage Monsters 3,792 - 3,792 - Model U N Club 1,573 5,655 4,231 2,997 Music General 5,636 8,349 7,061 6,924 National Art Honor Society 275 1,006 990 291 National Forensic League 1,416 13,269 13,117 1,568 National Honor Society 10,655 3,960 2,681 11,934 North Suburban Science Supervisors 213 - 213 - North Winds 178 - - 178 Orchesis 17,090 33,476 36,535 14,031 Pactech 329 523 290 562 Parents' Association - GBN 44,264 13,415 13,395 44,284 PAWS 2,245 208 450 2,003 Pom Pom Squad 20,696 21,140 27,635 14,201 Practical Horticulture Club 519 808 1,292 35 PRASAD Science Award 1,000 - 500 500 PSAT/PACT Registration 15,756 6,060 12,764 9,052

(Continued)

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Radio & Television $ 5,953 $ 3,995 $ 1,089 $ 8,859 Recycle/Energy Initiative 329 - 329 - Relay For Life Northbrook 1,607 1,954 2,386 1,175 Retirement Events 145 2,870 3,011 4 Save a Child's Heart - 863 750 113 Scholarship - Bernard Memorial 19 - 19 - Scholarship - Janna Sugar Memorial - 1,000 1,000 - Scholarship - Kiwanis Key Club 3,638 2,500 3,000 3,138 Scholarship Marian Rugless 12,348 1,500 4,500 9,348 Scholarship North - 3,250 3,250 - Scholarship-Kelly Pedersen 50 500 550 - Scholastic Bowl 51 189 180 60 Science Club 43 3,158 3,000 201 Science Ed Leader Assoc. 865 - 865 - Snowball 17,227 23,512 19,453 21,286 Soundstage 842 - 842 - Spartans Inspire 958 - 490 468 Spartan Marching Band 15,664 46,559 50,368 11,855 Spartan Medical Club 410 63 100 373 Spartan Spirit Squad 2,988 521 1,709 1,800 Sports Banquets 293 - 293 - Student Association 6,612 108,451 81,400 33,663 Student Correspondence 145 - - 145 Test Prep Program 1,632 2,142 1,526 2,248 Theater Club 1,698 5,382 5,113 1,967 Torch North 11,794 11,080 12,825 10,049 Towel Fees 16,358 21,237 37,594 1 TRI-M 5,896 1,056 3,867 3,085 Variety Show 12,488 51,308 39,477 24,319 Welfare Memorial 1,553 1,735 2,216 1,072 WGKB Radio 640 12,404 12,327 717 William Simonsen Memorial - 10,000 10,000 - ZAC Resiliency Award - 1,000 1,000 -

Total North Activity 620,851 1,313,264 1,312,495 621,620

South Activity

Activity Tickets 1,085 62,265 68,225 (4,875) Advanced Placement Testing 61,184 155,983 176,072 41,095 Auditorium LightBoardFund 500 - - 500 Aid 1,741 2,000 2,563 1,178 Amber Orchesis Scholarship 1,000 1,000 1,000 1,000

(Continued)

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Amnesty International $ 1,177 $ 370 $ 602 $ 945 Anime - 821 821 - Art Display 1,517 3,092 5,913 (1,304) Baseball 13,118 35,264 30,484 17,898 Basketball 1,009 2,800 2,917 892 Bass Fishing - 133 52 81 Bel Canto 5,223 7,106 7,460 4,869 Book Club 171 - - 171 Bookstore 2,678 - - 2,678 Brick Program 12,135 - - 12,135 Business Incubator Course 10,500 4,984 2,376 13,108 Business Professionals of America 2,533 6,930 3,750 5,713 Calliope - 1,769 5,274 (3,505) Cap and Gown 3,250 15,025 18,276 (1) Chamber Singers 3,313 2,190 2,647 2,856 Cheerleaders (34,639) 38,135 34,004 (30,508) Christopher Zimny Scholarship 578 422 1,000 - Circle of Friends - 536 - 536 Ciao Club 505 - - 505 Class of 2016 2,941 - - 2,941 Class of 2017 3,921 6,517 1,083 9,355 Class of 2018 789 47,224 50,037 (2,024) Class of 2019 1,764 885 - 2,649 Class of 2020 - 1,056 - 1,056 Cooking Club 98 - - 98 Concessions 7,464 54,690 59,797 2,357 Craig Stifler 2,000 1,000 1,000 2,000 Cross Country/Track - 5,301 6,949 (1,648) Cum Laude Society 920 920 1,840 - Cure Club 1,555 1,731 1,041 2,245 De La Cru 585 482 329 738 Debate Club 9,167 84,100 84,166 9,101 Desi Club 600 1,275 1,293 582 Drama Club 7,359 5,581 2,743 10,197 Drama Productions - 26,111 25,498 613 Engineering Club 618 6,201 6,313 506 English Dept. Activities 495 278 486 287 English Junior - 100 - 100 Erika's Lighthouse 2,512 1,951 1,935 2,528 Etruscan 53,052 228,506 188,871 92,687 Etruscan-Yrbk Aid Fund 53,810 14,599 26,854 41,555 Fencing Club 6,021 20,753 30,642 (3,868)

(Continued)

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FCCLA $ 955 $ 6,417 $ 5,321 $ 2,051 Field Hockey Boosters 9,986 13,207 16,349 6,844 Field Trips 2,278 1,192 4,110 (640) Forensics 2,347 1,409 1,877 1,879 French Club 2,482 1,305 1,308 2,479 French Exchange Program 3 - - 3 GBS Club KIVA 241 331 572 - GBS MTAC Club 6,466 6,466 12,932 - German Club 1,455 773 1,946 282 German Exchange Program 6,918 2,281 6,150 3,049 Girls' Letter Club 3,361 9,851 10,534 2,678 GBS R. Bilger Scholarship - 5,000 2,500 2,500 GBS Sports Tournament 57,595 128,999 119,065 67,529 GBS STEM Learning Community 461 - - 461 GBS World Cultures Celebration 1,023 1,302 102 2,223 Glass 7,060 11,813 18,874 (1) Glee Club Choir 5,077 5,903 6,906 4,074 Golf-Boys 8,668 3,270 7,395 4,543 Golf-Girls 3,294 1,290 1,582 3,002 Grad Night 31,260 43,272 59,226 15,306 Grid Account 10,046 59,594 57,148 12,492 Gymnastics-Boys - 81 - 81 Helenic Club 2,329 1,906 3,215 1,020 HOLA 692 452 585 559 In-House Grad Program 31,565 495 4,061 27,999 Interact Club 20,969 18,850 24,706 15,113 J. Kyle Braid 1,483 1,483 2,967 (1) J. Yordy Scholarship 8,384 - 1,000 7,384 Japanese Grant 10,426 80 5,706 4,800 Jeffrey L Aaron Memorial Scholarship 388 150 - 538 Key Club (10,438) 58,858 44,590 3,830 Korean Club 244 395 258 381 Lacrosse-Boys 11,383 54,096 62,070 3,409 Lacrosse-Girls 16,083 34,495 24,439 26,139 Library Account 1,366 353 12 1,707 Master Singers 31 12,462 11,079 1,414 Model U N 7,886 68,424 70,762 5,548 National Forensics League 3,379 - 3,379 - National Honor Society - 2,640 1,704 936 New Concession Stand Fund - 10,000 5,000 5,000 NINE 1 2,299 2,199 101

(Continued)

-111-




Operation Safe Driving $ 7 $ - $ - $ 7 Oracle 11,423 23,638 25,909 9,152 Orchesis 3,897 6,855 6,962 3,790 Outdoors Club - 755 525 230 Paddle Club 1,819 1,025 729 2,115 Paradox - 165 - 165 Parents Association 2,912 27,721 28,290 2,343 Pep Club 2,359 - - 2,359 Polish Club 472 50 420 102 Premier Chorus 3,289 4,858 5,689 2,458 Project Earth 168 168 336 - PSAT/PLAN Test 12,034 9,660 6,598 15,096 Retirement Events 486 9,882 14,029 (3,661) SCAT THAT 574 3,002 3,915 (339) Radio/Broadcasting Scholarship 500 500 1,000 - Richard Goodspeed Memorial Scholarship 3,450 500 1,000 2,950 Scholarship - C. Rogal 20,500 - 5,000 15,500 Scholarship - M. Sirvatka 610 819 - 1,429 Scholarship - South 24 101,992 80,856 21,160 Scholarship - Japanese Omron 4,000 6,000 1,000 9,000 Scholarship - C. "MAMA" Glass - 1,000 1,000 - Scholarship - Will Hicks Memorial 3,962 4,000 3,000 4,962 Scholarship - Grace Kaskie Mem 10,000 - 1,000 9,000 Schreiner Memorial Fund 17,308 - 1,000 16,308 Science Club 5,826 19,034 17,341 7,519 Science Olympiad 205 6,088 6,606 (313) Science Summer Camps 19,609 17,624 37,233 - Snowball 6,049 6,048 12,096 1 Soccer-Boys 735 8,351 8,787 299 Soccer-Girls 40 11,468 6,433 5,075 Social Studies Field Trips 662 5,326 5,988 - Softball 1,137 6,433 7,027 543 Solace - 1,780 1,828 (48) Spanish Exchange 2,326 31,357 33,981 (298) Special Events 6,299 4,450 3,110 7,639 Spirit Fund 3,415 - 65 3,350 Stand Against Genocide 2,876 1,027 1,500 2,403 Student Activities 982 123 129 976 Student Activities Payable (2,621) - - (2,621) Student Council 18,355 104,757 98,575 24,537 Student-to-Student 14,797 11,663 15,448 11,012

(Continued)

-112-




Student I.D. Account $ 3,965 $ - $ - $ 3,965 Student Teacher Combined - 130 - 130 Student Music Fees 728 1,925 1,417 1,236 Student Teachers-P.E. 3,750 926 6,623 (1,947) Student Teachers-Social Studies 669 - - 669 Swimming/Diving 1,212 4,645 4,947 910 Titan Booster 8,717 5,150 19,187 (5,320) Test Prep Programs 14,478 54,271 55,827 12,922 Titan Balloon Store 2,090 391 322 2,159 Titan Chorus 1,038 1,383 1,279 1,142 Titan Poms 999 2,257 3,256 - Towel Fees 31,878 38,317 70,194 1 Tutoring Project - 931 451 480 Variety Show (33,310) 106,888 97,447 (23,869) Video Yearbook 4,415 3,127 5,994 1,548 Volleyball-Boys 242 1,387 1,694 (65) Volleyball-Girls 368 14,219 12,256 2,331 Water Polo 1,772 6,424 6,784 1,412 Teachers' Welfare (4,388) 5,605 1,287 (70) WGBK 1,452 2,612 3,588 476 Wrestling 1,233 11,912 7,021 6,124 YOUnity Club - 411 319 92

Total South Activity 733,190 2,122,310 2,200,240 655,260

Total Liabilities $ 1,545,431 $ 3,908,877 $ 4,149,349 $ 1,304,959

(Concluded)

-113-

Maturity as followsfor the Year

Ended June 30 Principal Interest Total

2002BCapital Appreciation 2018 $ 2,035,000 $ - $ 2,035,000 Refunding School Bonds, 2019 2,035,000 - 2,035,000 dated April 1, 2002, 2020 2,035,000 - 2,035,000 payable December 1 2021 2,035,000 - 2,035,000

2022 2,035,000 - 2,035,000

Total $ 10,175,000 $ - $ 10,175,000

2008January 24, 2008, 2018 $ - $ 728,500 $ 728,500 (Interest at 5.00%, payable 2019 - 728,500 728,500 June 1 and Dec 1 and 2020 - 728,500 728,500 principal due December 1) 2021 - 728,500 728,500

2022 - 728,500 728,500 2023 - 728,500 728,500 2024 - 728,500 728,500 2025 - 728,500 728,500 2026 4,345,000 619,875 4,964,875 2027 4,925,000 388,125 5,313,125 2028 5,300,000 132,500 5,432,500

Total $ 14,570,000 $ 6,968,500 $ 21,538,500

(Continued)

Northfield Township High School District 225GENERAL LONG-TERM DEBT

SCHEDULE OF GENERAL OBLIGATION BONDSYear Ended June 30, 2017

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2010Dated July 7, 2010, 2018 $ - $ 589,910 $ 589,910 (Interest at 5.70-5.90%, 2019 - 589,910 589,910 payable June 1 and Dec 1 and 2020 - 589,910 589,910 principal due December 1) 2021 - 589,910 589,910

2022 - 589,910 589,910 2023 - 589,910 589,910 2024 - 589,910 589,910 2025 845,000 565,828 1,410,828 2026 3,285,000 448,122 3,733,122 2027 3,040,000 266,340 3,306,340 2028 3,020,000 89,090 3,109,090

Total $ 10,190,000 $ 5,498,750 $ 15,688,750

2016ADated October 27, 2016, 2018 $ 3,165,000 $ 1,913,125 $ 5,078,125 (Interest at 5.00%, payable 2019 3,675,000 1,742,125 5,417,125 June 1 and Dec 1 and 2020 4,020,000 1,549,750 5,569,750 principal due December 1) 2021 5,435,000 1,313,375 6,748,375

2022 5,705,000 1,034,875 6,739,875 2023 5,995,000 742,375 6,737,375 2024 6,295,000 435,125 6,730,125 2025 5,555,000 138,875 5,693,875

Total $ 39,845,000 $ 8,869,625 $ 48,714,625

(Continued)

-115-





2016BDated October 27, 2016, 2018 $ - $ 179,400 $ 179,400 (Interest at 4.00%, payable 2019 - 179,400 179,400 June 1 and Dec 1 and 2020 - 179,400 179,400 principal due December 1) 2021 - 179,400 179,400

2022 - 179,400 179,400 2023 710,000 165,200 875,200 2024 680,000 137,400 817,400 2025 715,000 109,500 824,500 2026 755,000 80,100 835,100 2027 790,000 49,200 839,200 2028 835,000 16,700 851,700

Total $ 4,485,000 $ 1,455,100 $ 5,940,100

2017Dated February 6, 2017 2018 $ - $ 269,000 $ 269,000 (Interest at 2.69%, payable 2019 - 269,000 269,000 June 1 and Dec 1 and 2020 - 269,000 269,000 principal due December 1) 2021 - 269,000 269,000

2022 20,000 268,731 288,731 2023 1,945,000 242,302 2,187,302 2024 1,465,000 196,437 1,661,437 2025 1,535,000 156,087 1,691,087 2026 1,600,000 113,922 1,713,922 2027 1,680,000 69,806 1,749,806 2028 1,755,000 23,605 1,778,605

Total $ 10,000,000 $ 2,146,889 $ 12,146,889

$ 89,265,000 $ 24,938,864 $ 114,203,864

(Concluded)

Total General ObligationBonds Payable

-116-

STATISTICAL SECTION(Unaudited)

Contents Page

Financial Trends

118 - 129

Revenue Capacity

130 - 134

Debt Capacity

135 - 141

Demographic and Economic Information

142 - 144

Operating Information

145 - 156

These schedules contain information about the District's service andresources to help the reader understand how the District's financialinformation relates to the services the District provides and theactivities it performs.

SOURCES: Unless otherwise noted, the information in these schedules is derived from the audited financialstatements for the relevant year.

Statistical Section

This part of the District's comprehensive annual financial report presents detailed information as a context forunderstanding what the information in the financial statements, note disclosures, and required supplementaryinformation says about the District.

These schedules contain trend information to help the readerunderstand how the District's financial performance and well-beinghave changed over time.

These schedules contain information to help the reader assess theDistrict's most significant local revenue source, the property tax.

These schedules present information to help the reader assess theaffordability of the District's current levels of outstanding debt andthe District's ability to issue additional debt in the future.

These schedules offer demographic and economic indicators to helpthe reader understand the environment within which the District'sfinancial activities take place.

-117-

2017 2016*** 2015 2014** 2013*

Governmental ActivitiesNet investment in capital assets $ 62,896,677 $ 69,325,221 $ 66,726,008 $ 61,976,289 $ 72,714,451 Restricted 35,451,592 20,524,724 20,153,278 14,243,444 19,416,172 Unrestricted 18,078,878 30,079,936 30,044,718 38,226,059 28,433,862

Total governmental activitiesnet position $ 116,427,147 $ 119,929,881 $ 116,924,004 $ 114,445,792 $ 120,564,485

* As restated, due to the implementation of GASB 65.** As restated, due to the implementation of GASB 68 and GASB 71.***As restated, due to correction of an error.

Northfield Township High School District 225NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS

-118-

2012 2011 2010 2009 2008

$ 67,202,269 $ 55,002,803 $ 57,581,152 $ 94,807,202 $ 95,561,629 10,801,506 9,188,948 7,809,566 7,935,068 6,170,767 41,338,790 50,117,180 46,734,786 41,412,545 35,355,595

$ 119,342,565 $ 114,308,931 $ 112,125,504 $ 144,154,815 $ 137,087,991

-119-

2017 2016* 2015 2014**Expenses Instruction $ 117,985,315 $ 99,114,383 $ 95,782,160 $ 84,731,323 Support services 51,926,269 47,073,332 45,068,176 42,631,380 Community services 52,473 149,853 102,416 120,026 Nonprogrammed charges - - - - Interest and fees 10,394,790 4,245,124 4,471,147 4,635,508 Loss on disposal of assets - - - 2,157,241 Unallocated depreciation 2,159,572 2,073,036 1,997,281 1,855,181

Total expenses 182,518,419 152,655,728 147,421,180 136,130,659

Program revenuesCharges for services Instruction 1,685,442 1,331,097 1,453,779 1,113,555 Support services 879,669 1,446,053 1,404,958 1,288,843 Operating grants and contributions Instruction 53,020,772 32,888,927 30,932,973 22,795,629 Support services 1,372,577 1,507,259 1,212,292 1,407,691 Capital grants Support services - - - -

Total program revenues 56,958,460 37,173,336 35,004,002 26,605,718

Net (expense)/revenue (125,559,959) (115,482,392) (112,417,178) (109,524,941)

General revenues Taxes: Real estate taxes, levied for general purposes 92,119,485 91,013,665 89,069,898 86,587,174 Real estate taxes, levied for specific purposes 15,456,073 15,488,365 15,416,662 15,337,022 Personal property replacement taxes 3,032,003 2,148,606 2,689,002 2,501,353 Miscellaneous 769,232 1,224,208 472,265 483,688 Gain on sale of capital assets 187,178 - - - Other payments in lieu of taxes 7,960,446 6,850,781 5,879,780 4,091,793 State aid formula grants 1,814,463 1,648,367 1,153,612 1,153,977 Investment earnings 718,345 296,712 214,171 171,224

Total general revenues 122,057,225 118,670,704 114,895,390 110,326,231

Change in net position $ (3,502,734) $ 3,188,312 $ 2,478,212 $ 801,290

*As restated. **As originally reported.

Northfield Township High School District 225CHANGE IN NET POSITIONLAST TEN FISCAL YEARS

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2013 2012 2011 2010 2009 2008

$ 77,692,875 $ 73,543,875 $ 68,482,910 $ 65,916,504 $ 59,193,098 $ 53,621,707 41,388,236 39,154,844 40,316,561 38,790,064 36,756,739 36,942,417

86,339 81,383 75,120 68,562 58,271 54,132 - - - 1,570,475 - -

4,947,127 5,290,792 5,082,130 4,832,195 4,820,973 4,567,257 - - - - - -

1,823,145 1,798,886 1,597,741 1,627,520 1,680,161 1,378,141

125,937,722 119,869,780 115,554,462 112,805,320 102,509,242 96,563,654

858,500 869,317 856,664 879,478 942,113 1,486,066 1,402,939 1,492,957 1,411,339 1,479,109 1,320,702 949,056

19,066,373 16,625,582 14,593,317 14,491,342 10,946,715 8,379,091 1,182,384 1,082,657 1,004,026 1,158,171 1,131,097 841,475

- 50,000 - - - -

22,510,196 20,120,513 17,865,346 18,008,100 14,340,627 11,655,688

(103,427,526) (99,749,267) (97,689,116) (94,797,220) (88,168,615) (84,907,966)

86,276,961 82,759,740 77,618,479 86,230,269 80,062,282 77,176,862 14,761,561 17,497,657 17,515,230 10,202,887 6,783,498 6,644,732

2,472,665 2,420,029 2,630,663 2,028,552 2,481,945 2,866,473 293,343 342,846 212,692 2,718,685 2,193,754 1,611,242

- - - - - - - - - - - -

1,118,871 1,559,535 1,599,558 1,565,957 1,532,686 1,467,331 211,487 203,094 295,921 494,113 2,181,274 4,422,483

105,134,888 104,782,901 99,872,543 103,240,463 95,235,439 94,189,123

$ 1,707,362 $ 5,033,634 $ 2,183,427 $ 8,443,243 $ 7,066,824 $ 9,281,157

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2017 2016*** 2015 2014*

General Fund Reserved $ - $ - $ - $ - Unreserved - - - - Nonspendable 122,896 302,246 56,195 49,372 Unassigned 62,809,055 61,067,595 61,168,275 61,348,953

Total General Fund $ 62,931,951 $ 61,369,841 $ 61,224,470 $ 61,398,325

All Other Governmental Funds Unreserved, reported in: *Special Revenue Funds $ - $ - $ - $ - Debt Service Fund - - - - Capital Projects Fund - - - -

Restricted, reported in: **Special Revenue Funds 18,834,303 15,891,996 15,912,027 15,270,727 Debt Service Fund 4,655,725 4,831,183 4,509,271 4,184,255 Capital Projects Fund 12,504,265 - - 1,993,279

Unassigned, reported in: Capital Projects Fund (188,377) - (100,447) -

Nonspendable, reported in: Special Revenue Funds - 54,097 - - Capital Projects Fund - - - -

Total All Other Governmental Funds $ 35,805,916 $ 20,777,276 $ 20,320,851 $ 21,448,261

*As originally reported.**Note: GASB 54 was implemented in fiscal year 2011 which also required the restatement of 2010. With this implementation, the Working Cash Fund was combined with the General Fund and governmental funds report five components of fund balance: nonspendable, restricted, committed, assigned, and unassigned.***As restated due to correction of an error.

For comparison purposes, the General Fund includes the Educational Fund. Beginning with 2010, the WorkingCash fund is also included. Special revenue funds include the Operations and Maintenance Fund, theTransportation Fund, the Municipal Retirement/Social Security Fund, and the Working Cash Fund until 2010when it moved to the General Fund.

Northfield Township High School District 225FUND BALANCES OF GOVERNMENTAL FUNDS


-122-

2013 2012 2011** 2010** 2009 2008

$ - $ - $ - $ - $ 26,374.00 $ - - - - - 39,774,406 38,260,563 - - 45,873 - - -

59,151,242 56,721,576 53,811,223 54,412,028 - -

$ 59,151,242 $ 56,721,576 $ 53,857,096 $ 54,412,028 $ 39,800,780 $ 38,260,563

$ - $ - $ - $ - $ 19,098,718 $ 15,848,754 - - - - 2,565,673 2,673,814 - - - - 6,113,691 30,744,650

14,981,869 18,129,066 15,387,062 12,240,017 - - 3,802,700 3,671,564 3,491,920 3,287,268 - - 2,626,662 3,043,427 12,020,288 3,759,709 - -

- - - - - -

- - - - - - - 266,740 244,023 - - -

$ 21,411,231 $ 25,110,797 $ 31,143,293 $ 19,286,994 $ 27,778,082 $ 49,267,218

-123-

2017 2016* 2015 2014

Local Sources Taxes $ 110,607,561 $ 108,650,636 $ 107,175,562 $ 104,425,549 Earnings on investments 546,993 296,712 214,171 171,224 Other local sources 11,294,789 10,669,704 9,210,782 6,977,879

Total local sources 122,449,343 119,617,052 116,600,515 111,574,652

State and Federal Sources 8,322,792 8,214,631 6,509,875 6,201,444

Total Direct Revenues 130,772,135 127,831,683 123,110,390 117,776,096

TRS On-Behalf Receipts 47,885,020 27,829,922 26,789,002 19,155,853

Other Financing Sources 66,077,047 4,830,104 3,808,222 2,815,384

Total $ 244,734,202 $ 160,491,709 $ 153,707,614 $ 139,747,333

*As restated.

Note: Governmental Funds Revenue includes all funds (except Fiduciary Funds).

Northfield Township High School District 225GOVERNMENTAL FUNDS REVENUE


-124-

2013 2012 2011 2010 2009 2008

$ 99,556,406 $ 99,658,391 $ 94,964,627 $ 98,461,708 $ 89,327,725 $ 86,688,067 211,487 203,094 295,921 494,113 2,181,274 4,422,483

6,509,563 5,620,294 5,278,687 4,991,839 4,361,341 4,046,364

106,277,456 105,481,779 100,539,235 103,947,660 95,870,340 95,156,914

6,527,968 6,707,988 5,731,428 6,120,569 5,681,036 4,780,797

112,805,424 112,189,767 106,270,663 110,068,229 101,551,376 99,937,711

14,839,660 12,713,647 11,467,226 11,180,334 8,024,690 5,907,100

5,606,918 - 11,759,253 2,374,865 4,952,173 15,699,963

$ 133,252,002 $ 124,903,414 $ 129,497,142 $ 123,623,428 $ 114,528,239 $ 121,544,774

-125-

2017 2016 2015 2014Current Instruction Regular Programs $ 35,669,892 $ 37,637,938 $ 37,463,503 $ 35,005,707 Special Programs 15,999,486 15,970,697 15,075,139 13,612,081 Other Instructional Programs 12,889,820 13,149,499 12,228,989 11,535,585

Total Instruction 64,559,198 66,758,134 64,767,631 60,153,373

Supporting Services Pupils 11,470,478 11,005,158 11,287,609 10,369,277 Instructional Staff 3,684,429 3,791,506 3,710,474 3,516,703 General Administration 2,887,359 2,905,855 2,747,970 2,678,249 School Administration 7,785,489 7,322,687 7,237,537 7,220,127 Business 2,109,502 2,256,463 2,361,392 2,480,758 Transportation 3,109,777 2,937,958 2,845,782 2,567,425 Operations and Maintenance 11,003,614 9,783,605 9,664,333 9,240,995 Central 8,406,499 5,749,998 3,699,760 3,882,717

Other supporting services - - - 16,486 Total Supporting Services 50,457,147 45,753,230 43,554,857 41,972,737

Total Current 115,016,345 112,511,364 108,322,488 102,126,110

Other Debt Service Principal 7,115,054 6,664,463 6,774,760 5,657,652 Interest and Other Charges 4,042,965 3,144,545 3,342,695 3,504,948 Community Services 191,954 145,350 99,962 120,026 Nonprogrammed Charges - - - - Capital Outlay 4,807,401 5,224,495 7,637,076 5,080,672 Total Other 16,157,374 15,178,853 17,854,493 14,363,298

Total Direct Expenditures 131,173,719 127,690,217 126,176,981 116,489,408 TRS On-Behalf Payment 47,885,020 27,829,922 26,789,002 19,155,853 Other Financing Uses 49,084,713 4,369,774 2,042,896 1,817,959

Total $ 228,143,452 $ 159,889,913 $ 155,008,879 $ 137,463,220

Net Change in Fund Balance $ 16,590,750 $ 601,796 $ (1,301,265) $ 2,284,113

Debt Service as a Percentage of Noncapital Expenditures 6.45% 6.55% 6.94% 7.01%

Northfield Township High School District 225GOVERNMENTAL FUNDS EXPENDITURES AND DEBT SERVICE RATIO


-126-

2013 2012 2011 2010 2009 2008

$ 34,053,525 $ 33,488,614 $ 31,465,723 $ 30,349,284 $ 29,246,021 $ 27,585,015 12,865,346 11,453,221 10,300,668 8,850,247 5,880,250 5,644,357 11,205,179 11,022,819 10,666,890 10,348,622 9,372,401 8,911,711

58,124,050 55,964,654 52,433,281 49,548,153 44,498,672 42,141,083

10,164,618 9,568,092 9,494,845 9,243,548 8,512,651 8,144,275 3,483,041 3,459,712 3,352,437 3,409,714 3,636,895 3,308,475 2,104,931 2,493,025 2,399,812 2,322,471 2,235,168 2,244,643 6,957,015 6,669,963 6,337,479 6,489,218 6,022,171 6,112,508 2,195,541 2,076,271 2,314,024 1,975,496 1,978,909 2,237,661 2,687,928 2,461,555 2,390,249 2,313,711 2,272,021 2,221,044 9,001,189 9,219,215 9,446,373 8,911,245 8,914,675 8,406,538 3,900,680 3,824,189 3,733,267 3,377,077 3,183,259 3,451,105

6,243 24,931 1,664.00 - - 153,420 40,501,186 39,796,953 39,470,150 38,042,480 36,755,749 36,279,669

98,625,236 95,761,607 91,903,431 87,590,633 81,254,421 78,420,752

4,788,819 4,550,000 3,925,000 3,610,000 3,065,000 3,506,443 3,722,428 4,037,148 3,997,637 3,837,115 3,914,494 3,603,196

85,888 81,383 75,120 68,562 58,271 54,132 - - - 2,486,598 2,412,494 2,436,818

7,788,798 10,927,645 5,258,108 6,059,300 34,213,132 34,914,990 16,385,933 19,596,176 13,255,865 16,061,575 43,663,391 44,515,579

115,011,169 115,357,783 105,159,296 103,652,208 124,917,812 122,936,331 14,839,660 12,713,647 11,467,226 11,180,334 8,024,690 5,907,100

4,671,073.00 - 1,569,253 2,374,865 2,000,000.00 -

$ 134,521,902 $ 128,071,430 $ 118,195,775 $ 117,207,407 $ 134,942,502 $ 128,843,431

$ (1,269,900) $ (3,168,016) $ 11,301,367 $ 6,416,021 $ (20,414,263) $ (7,298,657)

6.95% 7.40% 7.09% 6.85% 7.07% 7.57%

-127-

2017 2016* 2015 2014

Program revenueCharges for services $ 2,565,111 $ 2,594,715 $ 2,858,737 $ 2,402,398 Operating grants 54,393,349 34,396,186 32,145,265 24,203,320

Capital grants - - - -

General revenuesTaxes 110,607,561 108,650,636 107,175,562 104,425,549 Payments in lieu of taxes 7,960,446 6,850,781 5,879,780 4,091,793 Investment income 718,345 296,712 214,171 171,224 Miscellaneous 2,770,873 2,872,575 1,625,877 1,637,665

Total revenues $ 179,015,685 $ 155,661,605 $ 149,899,392 $ 136,931,949

*As restated.

Northfield Township High School District 225GOVERNMENT-WIDE REVENUES


-128-

2013 2012 2011 2010 2009 2008

$ 2,261,439 $ 2,362,274 $ 2,268,003 $ 2,358,587 $ 2,262,815 $ 2,435,122 20,248,757 17,708,239 15,597,343 15,649,513 12,077,812 9,220,566

- 50,000 - - - -

103,511,187 102,677,426 97,764,372 98,461,708 89,327,725 86,688,067 - - - - - -

211,487 203,094 295,921 494,113 2,181,274 4,422,483 1,412,214 1,902,381 1,812,250 4,284,642 3,726,440 3,078,573

$ 127,645,084 $ 124,903,414 $ 117,737,889 $ 121,248,563 $ 109,576,066 $ 105,844,811

-129-

2016 2015 2014 2013Rates Extended

Educational 1.7885 2.1114 2.0028 1.9713 Operations and Maintenance 0.0587 0.0683 0.0661 0.0892 Transportation 0.0098 0.0114 0.0110 0.0056 Municipal Retirement/Social Security 0.0597 0.0752 0.0726 0.0625 Working Cash 0.0166 0.0194 0.0187 0.0190 Bond and Interest 0.1720 0.2068 0.1951 0.1934

Total rates extended 2.1053 2.4925 2.3663 2.3410

Levies Extended

Educational $ 94,156,068 $ 92,702,146 $ 90,955,281 $ 88,369,820 Operations and Maintenance 3,090,000 3,000,000 3,000,000 4,000,000 Transportation 515,000 500,000 500,000 250,000 Municipal Retirement/Social Security 3,141,500 3,300,000 3,300,000 2,800,000 Working Cash 875,500 850,000 850,000 850,000 Bond and Interest 9,057,539 9,079,663 8,859,813 8,672,248

Total levies extended $ 110,835,607 $ 109,431,809 $ 107,465,094 $ 104,942,068

Collections on levies extended Current year $ 56,724,718 $ 56,289,892 $ 54,598,735 $ 53,310,658 Subsequent years - 50,246,657 50,591,114 49,669,394

Total Collections $ 56,724,718 $ 106,536,549 $ 105,189,849 $ 102,980,052

Percentage of extensions collected Current year 51.18% 51.44% 50.81% 50.80% Subsequent years 0.00% 45.92% 47.08% 47.33%Total % of extensions collected 51.18% 97.35% 97.88% 98.13%

*Tax Rates are expressed in dollars per $100 of assessed valuation.Source of information: Cook County - Agency Tax Rate Reports and Annual Financial Reports

Northfield Township High School District 225PROPERTY TAX RATES - LEVIES AND COLLECTIONS*

LAST TEN TAX LEVY YEARS

-130-

2012 2011 2010 2009 2008 2007

1.7030 1.5185 1.2637 1.1376 1.2040 1.1462 0.0794 0.0740 0.0779 0.0898 0.0225 0.0562 0.0099 0.0092 0.0514 0.0037 0.0075 0.0241 0.0556 0.0518 0.0629 0.0374 0.0226 0.0449 0.0169 0.0157 0.0141 0.0127 0.0144 0.0155 0.1624 0.1495 0.1389 0.1130 0.1112 0.1155

2.0272 1.8187 1.6089 1.3942 1.3822 1.4024

$ 85,783,696 $ 82,109,038 $ 77,206,391 $ 76,849,630 $ 80,209,101 $ 71,398,900 4,000,000 4,000,000 4,700,000 6,000,000 1,500,000 3,500,000

500,000 500,000 3,100,000 250,000 500,000 1,500,000 2,800,000 2,800,000 3,800,000 2,500,000 1,500,000 2,800,000

850,000 850,000 850,000 850,000 962,500 962,500 8,182,786 8,081,069 8,103,064 7,288,558 7,407,125 7,198,504

$ 102,116,482 $ 98,340,107 $ 97,759,455 $ 93,738,188 $ 92,078,726 $ 87,359,904

$ 50,420,779 $ 50,932,890 $ 48,786,468 $ 47,498,234 $ 41,765,523 $ 39,864,667 49,564,934 45,420,809 46,586,704 43,666,693 48,754,371 45,145,782

$ 99,985,713 $ 96,353,699 $ 95,373,172 $ 91,164,927 $ 90,519,894 $ 85,010,449

49.38% 51.79% 49.90% 50.67% 45.36% 45.63%48.54% 46.19% 47.65% 46.58% 52.95% 51.68%97.91% 97.98% 97.56% 97.25% 98.31% 97.31%

-131-

Amount of PercentageIncrease Increase

Equalized (Decrease) (Decrease) Actual Tax Levy Assessed Over Previous Over Previous Total Direct Estimated

Year Valuation Year Year Rate Value

2016 $ 5,264,632,513 $ 874,013,379 19.91% 2.105 $ 15,793,897,539 2015 4,390,619,134 (150,888,570) -3.32% 2.493 13,171,857,402 2014 4,541,507,704 58,596,565 1.31% 2.366 13,624,523,112 2013 4,482,911,139 (554,276,302) -11.00% 2.341 13,448,733,417 2012 5,037,187,441 (370,144,896) -6.85% 2.027 15,111,562,323 2011 5,407,332,337 (628,402,868) -10.41% 1.819 16,221,997,011 2010 6,035,735,205 (648,290,674) -9.70% 1.609 18,107,205,615 2009 6,684,025,879 22,084,531 0.33% 1.394 20,052,077,637 2008 6,661,941,348 432,665,724 6.95% 1.382 19,985,824,044 2007 6,229,275,624 6,229,275,624 21.14% 1.402 18,687,826,872

Northfield Township High School District 225EQUALIZED ASSESSED VALUATION AND ESTIMATED

ACTUAL VALUE OF TAXABLE PROPERTYLAST TEN LEVY YEARS

Source of information: Cook County Levy, Rate, and Extension Reports for 2007 to 2016

-132-

Taxing District

20162015

20142013

20122011

20102009

20082007

Overlapping

County of C

ook0.533

0.5520.568

0.5600.531

0.462

0.423

0.394

0.415

0.446

C

ook County Forest Preserve D

istrict0.063

0.0690.069

0.0690.063

0.058

0.051

0.049

0.051

0.053

Suburban Tuberculosis Sanitarium

-

-

-

-

-

-

-

-

-

-

Consolidated Elections

0.0000.034

-

0.031-

0.025

-

0.021

-

0.012

N

orthfield Township

0.0240.028

0.0320.031

0.024

0.020

0.013

0.010

0.009

0.010

Northfield Tow

nship Road and Bridge

0.0490.057

0.0540.053

0.046

0.041

0.036

0.031

0.030

0.030

Northfield Tow

nship General A

ssistance0.006

0.0070.007

0.0080.009

0.008

0.011

0.010

0.009

0.008

M

etropolitan Water R

eclamation D

istrict0.406

0.4260.430

0.4170.370

0.320

0.274

0.261

0.252

0.263

N

orth Shore Mosquito A

batement D

istrict0.010

0.0120.011

0.0130.010

0.010

0.009

0.008

0.008

0.008

C

omm

unity College D

istrict No. 535

0.2310.271

0.2580.591

0.219

0.196

0.160

0.140

0.140

0.141

Glenview

Park District

0.5630.684

0.6610.662

0.579

0.538

-

0.422

0.429

0.429

Village of G

lenview and Library Fund

0.8361.000

0.9480.950

0.829

0.759

0.661

0.572

0.545

0.518

School District N

o. 342.719

3.2913.173

3.1292.706

2.429

2.160

1.876

1.909

1.953

Direct

High School D

istrict #2252.105

2.4932.366

2.3412.027

1.8191.609

1.3951.383

1.402

Total Tax Rates

7.545

8.924

8.577

8.855

7.413

6.685

5.407

5.189

5.180

5.273

*Tax Rates are expressed in dollars per $100 of assessed valuations.

Note 2: R

efer to the "Property Tax Rates - Levies and C

ollections" schedule for the components of the total direct rate.

Source of information: C

ook County C

lerk's Office

Northfield T

ownship H

igh School District 225

PRO

PERTY

TAX

RA

TES - DIR

ECT A

ND

OV

ERLA

PPING

GO

VER

NM

ENTS*

LAST TEN

TAX

LEVY

YEA

RS

Note

1:The

totalsabove

reflectthetypicaltax

ratesfor

individualtaxpayersw

ithinthe

District.

Byshow

ingallother

overlappingrates,w

ew

ouldhave m

aterially distorted the true picture of tax rate burden within the D

istrict.

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20162015

20142013

20122011

20102009

20082007

Category

Valuation

Valuation

Valuation

Valuation

Valuation

Valuation

Valuation

Valuation

Valuation

Valuation

Industrial$

324,897,921

$296,538,708

$

272,105,588

$482,846,272

$

520,113,057

$560,017,835

$

638,019,315

$647,964,721

$

751,668,683

$715,793,682

R

esidential3,756,709,770

2,991,516,817

3,061,139,557

3,192,189,440

3,636,940,149

3,927,277,492

4,329,437,564

4,909,443,930

4,595,754,420

4,276,420,703

Com

mercial

1,180,395,777

1,099,941,610

1,206,076,671

805,924,983

878,560,970

918,619,999

1,066,957,877

1,125,578,009

1,313,655,194

1,236,286,327

Railroad

2,549,002

2,497,570

2,058,874

1,946,744

1,569,565

1,413,311

1,316,381

1,035,151

856,591

768,402

Farm80,043

124,429

127,014

3,700

3,700

3,700

4,068

4,068

6,510

6,510

$5,264,632,513

$4,390,619,134

$4,541,507,704

$4,482,911,139

$5,037,187,441

$5,407,332,337

$6,035,735,205

$6,684,025,879

6,661,941,398

$6,229,275,624

Source of information: C

ook County C

lerk's Office

LAST TEN

TAX

LEVY

YEA

RS

Northfield T

ownship H

igh School District 225

MA

JOR

CA

TEGO

RIES O

F EQU

ALIZED

ASSESSED

VA

LUA

TION

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Estimated Outstanding Percentage Amount

Taxing Authority Bonds Applicable Applicable

Northfield Township High School District 225 $98,508,601 (3) 100.00% 98,508,601$

Cook County $3,213,141,750 3.667% $117,838,236Cook County Forest Preserve 106,265,000 3.667% 3,897,145Metropolitan Water Reclamation District 484,843,000 (1) 3.739% 18,126,064Village of Deerfield 61,425,000 10.124% 6,218,381Village of Glenview 69,410,000 90.945% 63,124,664Village of Golf 2,050,000 100.000% 2,050,000Village of Northbrook 108,015,000 96.068% 103,767,950Village of Northfield - (2) 3.383% - City of Prospect Heights 11,430,000 3.860% 441,246Deerfield Park District 1,700,000 (2) 5.301% 90,112Glenview Park District 8,967,000 (2) 84.326% 7,561,504Northbrook Park District 6,110,000 98.961% 6,046,508School District #31 3,360,000 99.866% 3,355,485School District #34 16,730,000 99.741% 16,686,609Community College District No. 535 29,895,000 23.609% 7,058,007

356,261,911$

454,770,512$

(1) Includes IEPA Revolving Loan Fund Bonds. (2) Excludes outstanding General Obligation Alternate Revenue Source Bonds which are expected to be paid from sources other than general taxation. Also excludes other self-supporting bonds.(3) Includes accreted balance of outstanding Capital Appreciation Bonds

______ Source: Office of the Cook County Clerk

Northfield Township High School District 225DIRECT AND OVERLAPPING GENERAL OBLIGATION BONDED DEBT

June 30, 2017

Total Overlapping General Obligation Bonded Debt

Total Direct Overlapping General Obligation Bonded Debt

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2017 2016 2015 2014

Debt Limit $ 363,259,643 $ 302,952,720 $ 313,364,032 $ 309,320,869

Total Net Debt Applicable to Limit 91,380,213 95,642,869 101,847,002 106,856,437

Legal Debt Margin $ 271,879,430 $ 207,309,851 $ 211,517,030 $ 202,464,432

Total Net Debt Applicable to the Limit as a Percentage of Debt Limit 25% 32% 33% 35%

2016 Equalized Assessed Valuation $ 5,264,632,513

Voted and Unvoted Debt Limit - 6.9% of 6.9% of Equalized Assessed Valuation $ 363,259,643

Total Debt Outstanding 91,380,213

Less: Exempted Debt -

Net Subject to 6.9% Limit 91,380,213

Total Legal Voted and Unvoted Debt Margin $ 271,879,430

Northfield Township High School District 225LEGAL DEBT MARGIN


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2013 2012 2011 2010 2009 2008

$ 347,565,933 $ 373,105,931 $ 461,197,786 $ 461,197,786 $ 459,673,956 $ 459,662,515

98,641,772 101,869,014 105,273,156 97,914,836 96,469,614 99,609,272

$ 248,924,161 $ 271,236,917 $ 355,924,630 $ 363,282,950 $ 363,204,342 $ 360,053,243

28% 27% 23% 21% 21% 22%

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Ratio of NetBonded Net

Fiscal Net Debt to GeneralYear Tax General Equalized Equalized Bonded

Ended Levy Bonded Assessed Assessed Estimated DebtJune 30, Year Debt Valuation Valuation Population (1) Per Capita

2017 2016 $ $98,508,601 $ 5,264,632,513 1.87 85,747 $ 1,148.83 2016 2015 82,463,878 4,390,619,134 1.88 85,747 961.71 2015 2014 89,386,276 4,541,507,704 1.97 85,747 1,042.44 2014 2013 93,083,940 4,482,911,139 2.08 85,747 1,085.56 2013 2012 97,473,554 5,037,187,441 1.94 85,747 1,136.76 2012 2011 100,276,003 5,407,332,337 1.85 85,747 1,169.44 2011 2010 103,960,932 6,035,735,205 1.62 85,747 1,212.41 2010 2009 96,908,847 6,684,025,879 1.50 87,155 1,111.91 2009 2008 100,303,440 6,661,941,398 1.45 87,155 1,150.86 2008 2007 99,425,375 6,229,275,624 1.60 87,155 1,140.79

Source of Information: Annual Financial Reports, Census and IES National Center for EducationalStatistics.

Northfield Township High School District 225RATIO OF NET GENERAL BONDED DEBT TO ASSESSED

VALUE AND NET GENERAL BONDED DEBT PER CAPITA LAST TEN FISCAL YEARS

(1) The IES National Center for Educational Statistics population estimate for 2005 was used; years 2006 -2010, the population estimate for 2006 was used. Years 2011-2015, population estimate was taken fromthe IES National Center for Educational Statistics - Census 2010.

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Total Debt ServiceTax General Fund

Fiscal Year Levy Expenditures ExpendituresEnded June 30, Year (A) (B)

2017 2016 $ 179,058,739 $ 10,996,519 6.14 %2016 2015 155,520,139 9,809,008 6.31 %2015 2014 152,965,983 10,117,455 6.61 %2014 2013 135,645,261 9,162,600 6.75 %2013 2012 133,505,467 12,165,885 9.11 %2012 2011 128,071,430 8,587,148 6.70 %2011 2010 118,195,775 7,922,637 6.70 %2010 2009 117,503,268 2,531,229 2.15 %2009 2008 134,477,158 6,979,494 5.19 %2008 2007 129,291,093 7,083,196 5.48 %

(A) Includes expenditures of all Governmental Funds.

Northfield Township High School District 225RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR

GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURESLAST TEN FISCAL YEARS

(B) Debt Service Fund expenditures represent payment of principal, interest, and other charges onlong-term liabilities.

Percentage ofAnnual Debt Service Fund

Expenditures to TotalGeneral Expenditures

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Less:Amounts Net

General Available GeneralObligation Debt Capital to Repay Bonded

Year Bonds Obligations (1) Leases Principal (2) Debt

2017 $ $98,508,601 $ 615,000 $ 1,500,213 $ 4,655,725 $ 95,968,089 2016 85,167,192 955,000 1,172,869 4,831,183 82,463,878 2015 91,173,995 1,280,000 1,442,002 4,509,721 89,386,276 2014 95,268,728 1,590,000 409,467 4,184,255 93,083,940 2013 98,739,590 1,885,000 651,664 3,802,700 97,473,554 2012 101,777,567 2,170,000 - 3,671,564 100,276,003 2011 105,012,852 2,440,000 - 3,491,920 103,960,932 2010 97,496,115 2,700,000 - 3,287,268 96,908,847 2009 99,919,113 2,950,000 - 2,565,673 100,303,440 2008 * 102,099,189 - - 2,673,814 99,425,375

* Note: Information for this year is not readily available.

(2) Less: Fund Balance in the Debt Service Fund

(1) Debt Obligations include: Debt Certificates; Lease Certificates, Installment Contracts

Northfield Township High School District 225RATIO OF OUTSTANDING DEBT BY TYPE


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Percentage Ratio of Totalof Equalized Outstanding Outstanding Debt

Assessed Debt Per Estimated Personal to PersonalValuation Capita Population Income Income

1.82% $ 1,173 85,747 $ 4,421,372,561 2.241.88% 1,018 85,747 4,421,372,561 1.951.94% 1,078 85,747 4,421,372,561 2.091.92% 1,130 85,747 4,421,372,561 2.191.72% 1,057 85,747 3,393,523,272 2.971.72% 1,130 85,747 3,260,615,422 3.191.58% 1,156 86,416 3,717,818,426 2.891.34% 1,153 86,348 3,717,818,426 2.701.45% 1,107 86,348 4,455,189,290 2.311.60% 1,143 86,348 4,455,189,290 2.29

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Percentage of2016 Total 2016

Equalized EqualizedAssessed Assessed

Type of Business, Property Valuation Valuation

# 1 Westcoast Estates, Shopping Center $ 57,651,215 1.10%# 2 Allstate Insurance Tax 55,260,392 1.05%# 3 Lake/Cook Road & MidAmerica 50,027,117 0.95%# 4 Jones Lang LaSalle, Office Building 48,134,571 0.91%# 5 Walgreen Company, Drug Store 38,358,865 0.73%# 6 CLF 1000 Milwaukee Avenue 27,333,849 0.52%# 7 Willow Festival Regency 26,913,528 0.51%# 8 Underwriters Laboratory Inc. 24,420,632 0.46%# 9 Northshore University Health 24,144,447 0.46%# 10 Astellas US Holdings, Public Garage 20,507,556 0.39%

Total $ 372,752,172 7.08%

Source of information: Cook County Assessor's Office Percentage of2007 Total 2007

Equalized EqualizedAssessed Assessed

Type of Business, Property Valuation Valuation

# 1 Allstate Insurance, Insurance Corporate Office $ 123,424,103 1.98%# 2 Westcoast Estates, Shopping Center 104,602,103 1.68%# 3 Jones Lang LaSalle 74,079,963 1.19%# 4 Illinois State Toll 68,206,110 1.09%# 5 Lake/Cook Road & MidAmerica 51,824,299 0.83%# 6 Walgreen Company 49,253,914 0.79%# 7 Thomson Tax & Acct. 207 35,031,214 0.56%# 8 Grub & Ellis 31,475,168 0.51%# 9 Underwriters Laboratory Inc. 30,295,105 0.49%# 10 North Shore Thomson 22,534,927 0.36%

Total $ 590,726,906 9.48%

Source of information: Cook County Assessor's Office; Years presented are the most recent available.

Northfield Township High School District 225PRINCIPAL TAXPAYERS IN THE DISTRICT

CURRENT TAX YEAR AND NINE YEARS AGO

Note: The 2016 Cook County multiplier of 2.8032 has been applied to the 2016 assessed valuations of thesetaxpayers.

Note: The 2007 Cook County multiplier of 2.8439 has been applied to the 2007 assessed valuations of thesetaxpayers.

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Type of Business % of TotalEmployer or Property Employees Employment

Allstate Insurance Co. Insurance corporate office 8,000 21.15%Walgreen Co. Drug stores corporate office 2,500 6.61%Baxter Healthcare Corp. (3 Divisions) Corporate headquarters and international – medical supplies, products,

devices, and services 2,500 6.61%Underwriters Laboratories, Inc. Company headquarters & independent nonprofit testing & certification 2,000 5.29%CVS Caremark, Inc. Integrated health care services 1,400 3.70%ABT Electronics Retail appliances and electronics 1,200 3.17%Astellas Pharmacy US, Inc. Corporate headquarters – pharmaceuticals 1,150 3.04%Anixter International, Inc. Corporate headquarters - voice, video, data 1,000 2.64%Kraft Heinz Foods Co., Technology Ctr. Food products research, development and kitchen testing 1,000 2.64%Medline Industries, Inc. Corporate headquarters - medical products 900 2.38%Glenbrook H.S.D. 225 Education 837 2.24%Essendant Company headquarters - wholesale office furniture, janitorial &

sanitation products; industrial & automotive products 800 2.11%

Total 23,287 61.58%

Type of Business % of TotalEmployer or Property Employees Employment

Allstate Insurance Co Insurance corporate office 5,000 13.49%Takeda Pharmaceuticals North America, Inc. Corporate headquarters – pharmaceuticals 3,000 8.09%Walgreen Co. Drug stores corporate office 2,500 6.74%Underwriters Laboratories, Inc. Independent non-profit testing and certification 1,600 4.32%Baxter Healthcare Corp. (3 Divisions) Corporate headquarters – medical supplies 1,400 3.78%ABT Electronics Retail appliances and electronics 1,100 2.97%Kraft Kitchens Innovation Center Food products research, development and kitchen testing 1,000 2.70%United Stationers, Inc. Corporate headquarters – office furniture and sanitation products 800 2.16%Glenbrook H.S.D. 225 Education 787 2.02%CVS Caremark, Inc. Integrated health care services 750 2.02%Allstate Life Insurance Co. Life insurance 750 2.00%Anixter International, Inc. Corporate headquarters - voice, video, data 700 1.89%

Total 19,387 52.18%

Includes employers in Deerfield, Glenview, and Northbrook. District employee information provided by the District.Illinois Department of Employment Security. Source: 2017 & 2008 Illinois Manufacturers, 2017 & 2008 Services Directories and

Northfield Township High School District 225 PRINCIPAL EMPLOYERS

CURRENT YEAR AND NINE YEARS AGO

2017

2008

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(a) (b) (a) x (b)**Per Capita Personal Unemployment

Year *District Population Income Income Rate

2017 85,747 $ 51,563 $ 4,421,372,561 4.5%2016 85,747 51,563 4,421,372,561 4.5%2015 85,747 51,563 4,421,372,561 4.4%2014 85,747 51,563 4,421,372,561 4.3%2013 85,747 39,576 3,393,523,272 6.7%2012 85,747 38,026 3,260,615,422 6.1%2011 85,747 43,358 3,717,818,426 6.8%2010 85,747 43,358 3,717,818,426 6.8%2009 87,155 51,118 4,455,189,290 6.9%2008 87,155 51,118 4,455,189,290 4.2%

* National Center for Educational Statistics population estimate for 2005 was used. For the years 2006 - 2009, the IES National Center for Education for 2006 was used; year 2010 - 2015 was obtained from 2010 Census.

** Bureau of Economic Analysis: Regional Economic Accounts used the 2006 per capita income for 2007-2009; new estimates used for 2010 - 2013. U.S. Census Bureau (2014 - 2016 American Community Survey).

Sources of information: U.S. Census Bureau, IES National Center for Educational Statistics Bureau of Economic Analysis: Regional Economic Accounts

and State of Illinois Department of Employment Security.

Note: The district boundaries include significant portions of both the Village of Glenview and the Village of Northbrook.

Northfield Township High School District 225DEMOGRAPHIC AND ECONOMIC STATISTICS

LAST TEN YEARS

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2017 2016 2015 2014

Glenbrook North High School Square Feet 580,000 580,000 580,000 580,000 Capacity (Students) 2,400 2,400 2,400 2,385 Enrollment 2,049 2,057 2,038 2,087

Glenbrook South High School Square Feet 670,000 670,000 670,000 670,000 Capacity (Students) 3,100 3,100 3,100 2,753 Enrollment 3,026 3,002 2,895 2,736

Source of Information: Architect's Data and Sixth Day Enrollment Forms

Northfield Township High School District 225SCHOOL BUILDING INFORMATION


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2013 2012 2011 2010 2009 2008

580,000 580,000 580,000 580,000 580,000 528,789 2,385 2,385 2,385 2,385 2,385 2,166 2,060 2,073 2,126 2,123 2,130 2,136

670,000 670,000 670,000 670,000 670,000 617,980 2,753 2,753 2,753 2,753 2,753 2,678 2,747 2,681 2,644 2,628 2,566 2,599

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2017 2016 2015 2014Administration: Superintendent 1.0 1.0 1.0 1.0 District Administrators 9.0 9.0 7.0 7.0 Principals and assistants 12.0 13.0 13.0 13.0 Building Administrators 23.0 23.0 25.0 25.0 Total administration 45.0 46.0 46.0 46.0

Teachers: Regular classroom teachers 355.0 332.0 344.0 342.0 Special education teachers 40.0 44.0 49.0 48.0 Guidance/Counselors 21.0 24.0 24.0 24.0 Psychologists 12.0 12.0 9.0 10.0 Librarians/Media Specialists 7.0 7.0 6.0 6.0 Social workers 9.0 10.0 8.0 11.0 Speech/Language Therapists 3.0 3.0 3.0 3.0 Certified Nurses 2.0 2.0 1.0 2.0 Total teachers 449.0 434.0 444.0 446.0

Coordinators/Supervisors 2.0 3.0 3.0 3.0

Other supporting staff: Secretarial/Clerical/Instructional Assistants 215.0 215.0 187.0 196.0 Custodial/Maintenance/Security/Technology 126.0 151.0 142.0 139.0 Total support staff 341.0 366.0 329.0 335.0

Total staff 837.0 849.0 822.0 830.0

Note: Beginning with fiscal year 2003, certified school administrators (TRS employees) are listed under "Administration" and non-certified school personnel (IMRF employees) are listed as "Coordinators/Supervisors."

Source of information: District Personnel Records, District Seniority Lists and Teacher Service Records

Northfield Township High School District 225NUMBER OF EMPLOYEES BY FUNCTION


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2013 2012 2011 2010 2009 2008

1.0 1.0 1.0 1.0 1.0 1.0 7.0 7.0 7.0 8.0 8.0 7.0

13.0 13.0 13.0 13.0 13.0 12.0 25.0 23.0 23.0 23.0 23.0 29.0 46.0 44.0 45.0 45.0 49.0 50.0

326.0 338.0 342.0 348.0 351.0 348.0 45.0 48.0 48.0 46.0 43.0 45.0 23.0 24.0 23.0 21.0 22.0 23.0 10.0 9.0 10.0 10.0 9.0 8.0 6.0 6.0 6.0 6.0 6.0 8.0 9.0 10.0 10.0 9.0 10.0 12.0 2.0 1.0 1.0 1.0 1.0 1.0 2.0 2.0 2.0 2.0 2.0 2.0

423.0 438.0 443.0 444.0 447.0 444.0

3.0 3.0 2.0 2.0 2.0 2.0

194.0 189.0 183.0 180.0 167.0 166.0 132.0 132.0 124.0 118.0 115.0 120.0 326.0 321.0 298.0 282.0 286.0 291.0

798.0 806.0 788.0 773.0 784.0 787.0

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Function 2017

Instruction Regular and Special student enrollment 5,075 Support Services Pupil Languages spoken by student population 52 Instructional Staff Average ACT total score 25.6 School Administration Average daily attendance 4,696 Fiscal Purchase Orders Processed 1,036 Maintenance District Square Footage Maintained by Custodians and Maintenance Staff 1,250,000 District Acreage Maintained by Grounds Staff 160 Transportation Avg. number of regular pupils transported per year 975 Avg. number of regular bus runs to/from school 26 Extra Curricular Activities Number of competitive sports 30 Number of student clubs 160

Northfield Township High School District 225OPERATING INDICATORS BY FUNCTION

June 30, 2017

Source for information: SIS System, Illinois District Report Card, District financial system, District's RiskManagement Consultant, and the General State Aid Report

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1947 Northfield Township approves the formation of high school district 225

1952 Groundbreaking for Glenbrook North High School

1953 Glenbrook North opens its doors to 652 Northbrook students

1955 Chicago's O'Hare Field opening starts housing development boom

Construction begins on first additions to the school

1959 Voters approve land purchase for Glenbrook South High School

Allstate Insurance Company moves its headquarters to Northbrook

1961 Enrollment exceeds 2,000

1962 Groundbreaking for Glenbrook South High School

1971 Teachers strike delays opening of school

1974 Glenbrook wins state titles in baseball and football, national title in debate

1975 Glenbrook Evening High School is established as an alternative program

1976 Northbrook Court shopping center opens

1978 Glenbrook girl's swimming team wins state title

District sells it's third school site to the Northbrook Park District

1979 Glenbrook North Sheely Center for Performing Arts dedicated

1981 Glenbrook boy's tennis team wins state title

1982 First state title for Glenbrook North debate team

1983 Glenbrook boy's soccer team wins state title

1984 Glenbrook North and South receive national "Excellence in Education" award from the U.S.Department of Education

1985 Ferris Bueller's Day Off is filmed at Glenbrook North(Continued)

Northfield Township High School District 225DISTRICT HISTORY

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1988 Techny annexed to the Village of Northbrook

1990 Glenbrook North and South dedicate new field houses

1991 Dr. Jean McGrew named Illinois Superintendent of the Year

1993 Glenbrook boy's volleyball team wins state title

1995 Glenview Naval Air Station closes and The Glen development project begins

1997 President Bill Clinton visits the Glenbrook High Schools in honor of the District's success inthe First in the World Consortium

1999 Glenbrook boy's tennis team wins state title

Dr. Craig Schilling is awarded the Association of School Business Officials InternationalEagle Award for professional service

2000 Board of Education authorizes major expansion projects for both schools

Glenbrook North named Top Debate School in the Last 1/2 of the 20th Century

2001 Glenbrook debate team wins 3rd straight national title

2002 Glenbrook North Aquatic Center dedicated

District receives "AAA" bond rating

2003 50th anniversary of Glenbrook North

2004 Glenbrook wins the "triple crown" in debate

2005 Glenbrook High Schools named to the Illinois Honor Roll for sustained high performance onstate assessments

Glenbrook North becomes the only class AA high school in Illinois to win the Statechampionship in each of the big 3 sports: football, basketball and baseball

District is awarded the Illinois Association of School Business Officials Lighthouse Awardand the Association of School Business Officials International Pinnacle of AchievementAward for the "Shape Your Life" Health Promotion Program

(Continued)

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2006 Voters approve building bond referendum for expansion/renovation projects

2007 Construction begins at both Glenbrook North and South

District's tax base tops $6 billion

2008 Glenbrook North named a Blue Ribbon High School by the U.S. Department of Education

Glenbrook South awarded the Grammy Signature School Award: 2008 Top Public HighSchool for Music Excellence

2009 Construction is completed at Glenbrook North and Glenbrook South

District enters into a Lease to Purchase Agreement of the 3801 W. Lake Ave Building forrelocation of the District Administration Center and Off-Campus Program

The Class of 2009 at both Glenbrook North and Glenbrook South achieve the highest averagecomposite ACT scores in each school's history

2010

2011

Both Glenbrook North and Glenbrook South students earned their highest average ACTcomposite scores in the history of District 225. The District's average ACT composite scorefor the graduating class of 2011 was 25.4

2012 Chicago Magazine ranks Glenbrook North and Glenbrook South among the top 4 best publichigh schools in Cook County

(Continued)

Glenbrook North student newspaper, Torch, was awarded 1st Place with Special Merit by theAmerican Scholastic Press Association. GBS Etruscan Yearbook and Oracle student newspaper were each State Blue Ribbon Award winners

The District's Off Campus and Evening High School alternative educational programsrelocated to the renovated 1835 Landwehr Road Building for the start of second semester

Renovation of the 1835 Landwehr Road building, which formerly housed the District’scentral offices, began shortly after the close of the 2010 fiscal year. The renovated site willserve as a permanent location for the District’s Off Campus and Evening High Schoolalternative education programs

District students earned national and state recognition, with 16 National Merit semifinalistsand 32 students commended, and a combined total of 308 students named Illinois StateScholars

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2012 (Continued)

Glenbrook South celebrates its 50th Anniversary with special events, a gala, and a telethonfor Youth Services of Glenview/Northbrook that raised more than $80,000

2013 Glenbrook High School District 225 named a 2013 recipient of the Bright Red Apple Awardfor educational excellence. It is one of only 78 Illinois school districts to be honored with suchan award

Glenbrook High School District 225 earned the SchoolSearch 2012 Bright A+ Award foracademic excellence in education. It is one of only 59 Illinois school districts to earn such anaward

The Chicago Tribune named Glenbrook High School District 225 one of the "Top 100Workplaces"

2014 After first opening its doors to 650 students on September 8, 1953, Glenbrook Northcelebrated its 60 year anniversary with a 2014 enrollment of more than 2,100 students

The State Report Card reported Glenbrook South posting a 24.9, its highest ACT score inhistory, above the state average of 20.6

2015 Glenbrook North and Glenbrook South students maintained their highest average ACTcomposite score at 25.4.

2016 Glenbrook High School District 225 was ranked at No. 3 in Illinois and No. 10 in the country by the Niche Company

2017 Glenbrook North and Glenbrook South emphasize student wellness by studying homeworkpractices/policy, grade calculations, gradebook impact, and the school year start times andcalendar.

(Concluded)

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LiabilityA Policy Number SSCRMP-201109B Insurer SSCRMP / Great American Insurance CompanyC Policy Period January 1, 2017- January 1, 2018D Premium $170,305E Coverages General Liability, Auto Liability, School Board Errors and OmissionsF Limit $11,000,000 Each occurrence and aggregate per DistrictG District Deductible $0

PropertyA Policy Number KTKCMB296T973-3-17B Insurer TravelersC Policy Period January 1, 2017 - January 1, 2018D Premium $159,315E Coverages Buildings, contents, autosF Limit $350,000,000 Each OccurrenceG District Deductible $1,000 each claim

Excess LiabilityA Policy Number EXC4101558B Insurer Great American Insurance CompanyC Policy Period January 1, 2017 - January 1, 2018D Premium Included in LiabilityE Coverages General Liability, Auto Liability, School Board Errors and OmissionsF Limit $20,000,000 Each Occurrence and Aggregate per DistrictG District Deductible $0

Workers CompensationA Policy Number SP1Q16ILB Insurer SSCRMP / Safety NationalC Policy Period July 1, 2016 to July 1, 2017D Premium $174,935E Coverages Employee injuriesF Limit Coverage A: Statutory; Coverage B $1,000,000G District Deductible $200,000 Each Claim

Northfield Township High School District 225SCHEDULE OF INSURANCE IN FORCE

(Continued)

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Northfield Township High School District 225SCHEDULE OF INSURANCE IN FORCE

BoilerA Policy Number M5J-BME1-339K9584-TIL-17B Insurer TravelersC Policy Period January 1, 2017 - January 1, 2018D Premium Included in propertyE Coverages Boiler & Equipment failureF Limit $50,000,000 Each OccurrenceG District Deductible $1,000 each claim

CrimeA Policy Number 105538574B Insurer TravelersC Policy Period January 1, 2017 - January 1, 2018D Premium Included in propertyE Coverages Theft of property and moneyF Limit $1,000,000 Each OccurrenceG District Deductible $1,000 each claim

Cyber LiabilityA Policy Number G25606243001B Insurer ChubbC Policy Period January 1, 2017 - January 1, 2018D Premium $8,157E Coverages Information security & privacy F Limit $1,000,000 AggregateG District Deductible $1,000 each claim

PollutionA Policy Number 90870LB Insurer IronshoreC Policy Period January 1, 2017 - January 1, 2018D Premium Included in propertyE Coverages Pollution liability and cleanupF Limit $3,000,000 SSCRMP Pool AggregateG District Deductible $1,000 each claim

(Concluded)

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2017 2016

OPERATING COST PER PUPIL

Average Daily Attendance (ADA): 4,695.43 4,702.14

Operating costs: Educational $ 99,982,167 $ 99,264,721 Operations and Maintenance 7,558,818 7,726,249 Debt Service 10,996,519 9,809,008 Transportation 3,060,257 2,885,849 Municipal Retirement/Social Security 3,400,165 3,429,772

Subtotal 124,997,926 123,115,599

Less Revenues/Expenditures of Nonregular Programs: Tuition 7,945,944 6,256,025 Summer school 397,429 525,641 Capital outlay 336,219 650,477 Debt principal retired 7,115,054 6,664,463 Community services 108,250 142,540 Payments to other government units 83,704 Non-capitalized equipment 352,182 1,003,518

Subtotal 16,338,782 15,242,664

Operating costs $ 108,659,144 $ 107,872,935 Operating costs per pupil - based on ADA $ 23,141 $ 22,941

TUITION CHARGE

Operating costs $ 108,659,144 $ 107,872,935 Less - revenues from specific programs, such as special education or lunch programs 8,758,225 9,125,329

Net operating costs 99,900,919 98,747,606

Depreciation allowance 7,809,214 7,561,353 Allowance tuition costs $ 107,710,133 $ 106,308,959

Tuition charge per pupil - based on ADA $ 22,939 $ 22,609

Northfield Township High School District 225OPERATING COSTS AND TUITION CHARGE

JUNE 30, 2017 AND 2016

-156-

To: Dr. Mike Riggle

From: Dr. Lauren Fagel

Re: GBS Spanish Exchange Program 2018-19

Date: November 30, 2017

Attached is the formal request from Mr. Bauman, Mr. Johlie, and Mr. Franson to offer

the eighth Spanish Exchange program. The exchange will take place between Glenbrook

South and two schools in the town of Orihuela, Spain. Students from Spain will visit

Glenbrook South during Homecoming week of 2018. GBS students will travel to Spain

during spring break 2019. This experience provides our students with the opportunity

to apply their language skills and to be immersed in Spanish culture.

This is an Educational Tour covered under Board Policy 7050, which is attached. This

Educational Tour is conducted by the District, but not financed by the District, and it requires approval from the principal, superintendent, and Board.

I support this request and believe these types of experiences greatly enhance our World

Languages program.

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To: Lauren Fagel From: Mark Bauman, Matt Johlie, DJ Franson Re: Spanish Exchange Program Date: November 17, 2017 Exchange Proposal: The proposed exchange will be the eighth between Glenbrook South and Instituto de enseñanza secundaria Gabriel Miró and Instituto de enseñanza secundaria Thader . Our previous experience and the smaller enrollment in the Spanish schools has led us to conclude that 24 participants from each country is ideal. The students from Spain will be visiting Glenbrook during Homecoming week of 2018. The families of the GBS students participating in the exchange will provide lodging and meals. Glenbrook students will visit Spain during spring break 2019. We are requesting board approval for this exchange. The hosting portion of the exchange impacts Glenbrook South in the following ways:

● 24 Spanish students and four teacher chaperones will arrive during October and spend approximately 12 days with their host families.

● GBS students and teachers (Mr. Johlie, Mr. Bauman, Mr. Franson) will

accompany the Spanish students on a joint field trip during one school day.

● GBS pays for transportation to pick up and drop off Spanish students at the airport as well as for field trips during the stay.

● The Dean's Office provides student I.D. cards for all of the Spanish visitors and

bus passes for those who need them.

● The Spanish visitors will accompany their American hosts to classes for one school day and spend another day attending Spanish classes as guest speakers.

● Mr. Johlie, Mr. Bauman and Mr. Franson will arrange field trips and

transportation for the Spanish students during their stay. Spain, 2019

● For the trip to Spain in the spring of 2019, we are requesting Board approval for release from school the two days following spring break (4/2/19, 4/3/19).

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● We anticipate that GBS students will pay approximately $1,500.00 for the trip to Spain, with a final price depending on airfare, the exchange rate and other variables. Based on our previous exchanges, the cost breakdown per student has been roughly: $1,100-$1,300 for airfare (student airfare and their portion of chaperone airfare) and $100-$200 for a partner gift, field trips and travel insurance.

Rationale: At Glenbrook South, many students study Spanish language and cultures, but rarely get the opportunity to visit a Spanish-speaking country. Many aspects of cultures as well linguistic situations are difficult, if not impossible to replicate in the classroom. An on-going student exchange strengthens the overall Spanish program by allowing GBS students the opportunity to experience Spanish culture first-hand. These students, in-turn, are able to share their experiences with other students in Spanish as well as with classmates in other courses. The entire school benefits from the opportunity to discuss and share ideas with the Spanish students and their teachers when they visit Glenbrook South. History: Matt Johlie spent the 2000-01 school year participating in a board approved teacher exchange program teaching English at the Instituto de enseñanza secundaria, Gabriel Miró in Orihuela, Spain. As a part of that same exchange, Ana Muñoz was a visiting teacher of Spanish at Glenbrook South. The student exchange program is a progression of the relationship first established during the original teacher exchange. A group of 12 students from Gabriel Miró visited GBS during October 2003 and their GBS counterparts visited Spain during spring break 2004 with Mark Bauman and Matt Johlie serving as chaperones. The exchange has been repeated every other year since with great success. All parties involved look at this opportunity as a valuable teaching tool that will have long lasting benefits for the individual students participating and for the entire World Language Department as well. Board Approval: We are seeking board approval for a variety of reasons. This is an educational tour conducted, but not financed by the district. There is no third party involved in organizing the exchange. This exchange has direct relevance to the Spanish curriculum at Glenbrook South. In order to be eligible to participate in the exchange, students must be enrolled in fourth year Spanish or higher during the 2018-2019 school year. Board approval would also be required for two days release from school.

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Presentation to Board: We are requesting your assistance in bringing this proposal before the School Board. cc: Danita Fitch Cameron Muir

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Glenbrook High School District #225

BOARD POLICY: EDUCATIONAL TRAVEL EXPERIENCES 7050

Page 1 of 3 pages

Section A - Introduction

The Board of Education believes that structured learning should not be limited to the classroom.

Valuable experiences for Glenbrook students exist within and outside the boundaries of District

#225. The Board also realizes that additional responsibilities can arise when students are taken

from the school premises. Staff, parents, and students should be aware of these responsibilities

and the necessity for reasonable administrative procedures. The physical welfare of our students

and staff must be paramount in our considerations and judgment. It is the policy of the Board of

Education that such travel experiences should not be scheduled to conflict with normal student

attendance days. Under extraordinary circumstances, the Board may approve exceptions to this

policy.

Section B - Educational Tours: Travel Conducted, but Not Financed, by the District

1. The Board of Education is authorized by Illinois statute to conduct educational tours as a

supplement to particular courses of instruction, within or without the district, the State of

Illinois, or the United States.

2. Recommendation of the principal and approval of the superintendent shall be required for

all educational tours involving an overnight stay prior to submission to the Board for

approval.

3. No student may participate in an educational tour unless he or she has accident and health

insurance coverage protecting against bodily injury or death while participating in the

tour. Cost of said insurance, when not otherwise existing, shall be assumed by the

organization conducting the tour. Demonstration of satisfactory insurance coverage shall

be made in writing to the assistant superintendent of business affairs as a condition of and

prior to Board approval.

4. The Board of Education is not authorized to use district funds for any expenditures

incurred on such a tour for meals, lodging, or transportation costs. However, the Board

may authorize the compensation of necessary personnel while on tour if the personnel are

performing duties in the ordinary course of their employment.

5. All school rules and regulations regarding student and employee conduct shall apply for

students and employees participating in educational tours.

6. The Board of Education reserves the right in its sole discretion to cancel any previously

approved trip whenever it believes that the safety of the participants may be at risk.

Should a trip be cancelled, the Board of Education will assume no legal responsibility or

financial liability for monetary losses or other damages incurred by the participants.

Participants should be aware that travel insurance may be available at the participant’s

expense through the sponsoring agency or another insurance source.

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Page 2 of 3 pages

Section C - Educational Travel: Travel Not Sponsored, Supported, or Conducted by the District

1. The Board of Education authorizes the superintendent to approve requests submitted by

an employee or a private agency that have been recommended for approval by the

principal, to use school facilities without rental charge to inform students and parents of

educational travel programs within any of the fifty United States or any foreign country

that, in the discretion of the principal and the superintendent, have educational

significance for the district's students. Such use may be granted only with the clear

understanding that the program is not sponsored, supported, or conducted by the Board

of Education and that the Board of Education assumes no legal responsibility or financial

liability related to the program. Further, all materials used by the sponsoring employee or

agency in publicizing the program must contain a statement to this effect, the language of

which has been approved in advance by the superintendent. These same materials must

also carry the name, address and phone number of the sponsoring employee or agency.

2. No student may participate in educational travel unless he or she has accident and health


educational travel. Cost of said insurance when not otherwise existing shall be assumed

by the student or private agency financing the educational travel. Demonstration of

satisfactory insurance coverage shall be made in writing to the assistant superintendent of

business affairs as a condition of and prior to superintendent approval.

Section D - Use of Equipment, Materials, or Supplies to Promote Educational Travel

District equipment, materials or supplies, including stationery, shall be used for educational tours

under Section B of this policy only, and shall not be used for any educational travel that is not

district sponsored.

Section E - Student Trips Exclusion

Student trips as outlined in Board Policy #7230 are not included within the provisions of this

policy.

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Page 3 of 3 pages

Section F – Parameters for Vendors

All vendors seeking consideration as an educational tour provider must work with the Director of

Operations to provide proper documentation and agree to parameters developed by the district

administration as outlined in this policy and its procedures. The monetary values of the student

insurance requirements as listed in the student travel parameters in the procedures to this policy

may be adjusted as necessary by the Superintendent without further action by the Board of

Education.

Approved: April 12, 1971

Revised: February 5, 1973

Revised: December 1, 1975


Revised: January 23, 1984

Revised: September 10, 1984

Reviewed: November 14, 1988

Revised: October 28, 1996

Revised: November 27, 2000


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To : Dr. Mike Riggle

From : Dr. Lauren Fagel

Re : GBS Baseball Team Trip to Louisville, KY

Date: November 27, 2017

Attached is the formal request from Steve Stanicek, Head Baseball Coach, to take the GBS Varsity Baseball Team to Louisville, Kentucky, on Friday, April 6 and Saturday, April 7, 2018. They students will play three baseball games in the Super Prep Invitational Tournament, and they also will tour area colleges and universities.

This is a Student Trip covered under Board Policy 7230. This Trip is conducted by the district, and partially funded by the district, and as it is to an adjacent state, it only requires approval from the principal and superintendent.

I support this request and believe it will be a valuable team-building experience for the boys on our Varsity Baseball Team.

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November 15, 2017 Dear Board of Education: I am requesting permission to take the Varsity Baseball Team at Glenbrook South to Louisville KY from Friday April 6th to Saturday April 7th 2018. We would play three (3) Varsity games in the Super Prep Invitational Tournament hosted by Ballard High School. We would also take the boys to see area colleges and universities. As coaches we always leave feeling that the work and time were so worth it for the team. They learn so much being focused on being together and getting better with every game. We would fundraise for the trip so that it was affordable to all and would not leave anybody behind due to cost. The GBS baseball team will use two district mini vans for the trip. We will eat all meals together and give the boys very little downtime. Thank you for your consideration of this trip. Sincerely, Steve Stanicek Head Baseball Coach

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GLENBROOK SOUTH HIGH

SCHOOL BASEBALL PROGRAM

SPRING TRIP 2018

SUBMITTED BY Steve Stanicek (Head Varsity Baseball Coach) ATHLETIC TEAM Glenbrook South High School Varsity Baseball Team DESTINATION Louisville, KY TOURNAMENT 2018 Super Prep Classic (hosted by Ballard High School) DEPARTURE DATE Friday, April 6, 2018 RETURN DATE Saturday, April 7, 2018 TRANSPORTATION (2) Glenbrook South Mini Vans

HOTEL ACCOMMODATIONS Hampton Inn Northeast (Louisville KY) 502-327-8880 INCLUDED MEALS Breakfast / Lunch / Dinner

CHARTER BUS $0

HOTEL $1,400 FOOD $1,000

REGISTRATION $600

TOTAL EXPENSES $3,000

COST PER PLAYER (28) $0

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PURPOSE OF REQUEST TO TRAVEL OUT OF STATE The purpose of this trip is to provide the Glenbrook South High School Varsity Baseball Team with the following opportunities: 1. Establish and improve team camaraderie and chemistry. One of the goals of this trip is to help our players learn to grow as a team. Having the opportunity to travel together, eat meals with one another, practice on a daily basis, and compete in a tournament will accelerate the process of coming together.

2. Compete in the Super Prep Classic Baseball Tournament. This tournament features a field of teams that includes many of the top high school baseball programs from the area and the state of Kentucky. Our team was invited to play in this tournament based on our play last year in the area.

VARSITY GAME SCHEDULE

April 6 – 5:30pm Varsity vs. April 7 – 10:00am Varsity vs. April 7 – 12:30pm Varsity vs.

JV GAME SCHEDULE

NO GAMES SUPERVISION

The Head Varsity Baseball Coach (Steve Stanicek) and the Assistant Varsity Baseball Coaches (Travis Myers and Josh Stanton) will serve as the primary chaperones for the Glenbrook South Varsity Baseball Team and its members. The baseball coaches, in conjunction with Glenbrook South Athletic Director Steve Rockrohr, will enforce the expectations for appropriate behavior and conduct. The policies of Glenbrook South High School, including the Code of Conduct, will be in effect at all times. All measures taken on this trip are in place to reduce risks and increase safety. VIOLATION OF STANDARDS All Glenbrook South High School Baseball players will be expected to adhere to all team standards at all times. A violation of these standards will result in a loss of privileges or punishments as deemed appropriate by the Head Varsity Baseball Coach (Steve Stanicek). The loss of privileges or punishments may include, but are not limited to: ● reduced curfew time ● reduction in playing time

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GROSS VIOLATIONS A gross violation of school policy, including the Code of Conduct, may result in having the player sent home at the expense of his parents. Examples of gross violations include, but are not limited to: ● use or possession of tobacco ● use or possession of illegal drugs ● consumption or possession of alcohol ● breaking the law (local, state, or federal) CONCLUSION This weekend trip will help the members of the Glenbrook South Varsity Baseball Team maximize their potential as individuals, as students, as athletes, and as a team. This trip will serve as the springboard in helping our team close the gap between the team they are and the team they are capable of being. Spending a week with one another will provide some very fun and exciting moments while creating memories that last a lifetime.

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Glenbrook North High School 2300 Shermer Road, Northbrook, IL. 60062-6700

Principal’s Office Phone: (847) 509-2400 Email: [email protected] Web: http://www.glenbrook225.org

Glenbrook North High School is a learning community dedicated to students and committed to

quality of thought, word, and deed.

To: Dr. Mike Riggle

From: Dr. John Finan

Re: Study Abroad Program in Buenos Aires, Argentina


Attached is the formal request from Josh Morrel, World Languages Instructional Supervisor to put together a two-week linguistic and cultural experience in Argentina. This program is organized through Sol Abroad and is supported by the Academia Buenos Aires. The program will support increasing student proficiency levels for improved performance on the Illinois State Seal of Biliteracy Exam. This experience along with continued study at GBN may lead to advanced placement in college level coursework and/or the satisfaction of college foreign language study requirements. The trip will take place from Friday, June 22 – Saturday, July 8 and it will be chaperoned by Norma Vakil. The estimate cost per student is $4300, however the World Languages department will explore fundraising events.

This is an education tour covered under Board Policy 7050. The Educational Tour is conducted by the district, but not financed by the district and requires approval from the principal, superintendent, and Board.

I support this request and believe this type of experience will enhance the language learning experience.


1


http://www.glenbrook225.org/

To: Dr. John Finan

From: Josh Morrel

Re: Study Abroad Program in Buenos Aires, Argentina


Study Abroad Proposal: The proposed opportunity will provide Glenbrook North students a two-week linguistic and cultural experience in Argentina. The language school, Academia Buenos Aires is located in Buenos Aires and is a recognized Spanish language institution by the Association of Language Travel Organizations and “Amerigo”, a network of Latin American Quality Language Schools. The member institutes share high quality standards and features that are especially attractive for students who want to learn Spanish in an immersion context. For the moment, Amerigo has four language schools among its members. They are based in Chile, Argentina and Uruguay and each of them is an academically acknowledged institution with a wide range of Spanish courses. They are all accredited partners of national language school associations and of international organizations (Tandem® and Instituto Cervantes).

This study abroad program will take place from June 22 – July 8, 2018.

Student participants will be fully immersed in the language and culture through the following experiences:

* 14 days of living with a local Argentinian family (with 1-2 other Glenbrook students)

* 10 days of carefully designed instruction in the Spanish language and culture with teachers from Argentina; curriculum has been approved by the Association of Language Travel Organizations and the Latin American Quality Language Schools network, “Amerigo.”

* 1 day excursion to an Argentinian cowboy ranch

* 1 day excursion to the El Tigre River

Rationale: There are over 1,000 students who study Spanish language and culture at Glenbrook North every year, but only a fraction of these have the opportunity to participate in such an enriching cultural and linguistic experience. Glenbrook North Spanish students have had very few chances during the past several years to take advantage of such a program with peers and teachers alike in order to enhance their education; the Sol Abroad trip to Buenos Aires, Argentina offers such an opportunity. The proposed study abroad experience shares many goals of the exchange, such as providing students a real-life opportunity to immerse themselves in the language and culture, but also meet the needs of students wanting an experience with planned learning activities to accelerate their skills linguistically and culturally at an even deeper level. In order to be eligible for participation in this program, students must be enrolled in Spanish levels 363, 373, 463, 473, 563, 573 or 583.

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Logistics: The following are logistical details regarding the proposed experience:

* Students would not miss any school days; travel will take place from June 22 – July 8, 2018

* Sol Abroad and Academia Buenos Aires is the organization and school, respectively, that coordinate most aspects of the program (arrival/departure; classes; cultural excursions; homestay provisions; etc.)

* The approximate cost of the trip is $4,300 per student; this covers 40 hours of classroom instruction, international airfare, bus tickets, museum and site/event entrance fees, housing and all meals throughout the trip.

* As per Board Policy 7050, all students who participate will have accident and health insurance coverage. Coverage is provided by Sol Abroad.

Board Approval: I am seeking board approval for a variety of reasons. This is an educational tour supported, but not financed, by the district. The Sol Abroad study program has direct relevancy to the world language curriculum at Glenbrook North, and participation will build on students’ cultural knowledge of the Spanish-speaking world while increasing their confidence and ability to successfully communicate in that world. Please reference the attached itinerary for details regarding classes, excursions, evening activities and more.

4

GLENBROOK NORTH HIGH SCHOOL & SOL ABROAD Program Calendar - Buenos Aires, Argentina

Summer 2018 (June 23 - July 6) SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY

JUNE 22 JUNE 23 DEPART FROM THE USA PROGRAM BEGINS

Airport Pickup

Meet your host family!

LUNCH W/ HOST FAMILY

DINNER W/ HOST FAMILY

24 25 26 27 28 29 30 BREAKFAST W/ FAMILY

CULTURAL ACTIVITY &

PROGRAM ORIENTATION: City Tour including Puerto Madero neighborhood, La

Boca & San Telmo Meet: 10:00 AM

Walking tour of one of Buenos Aires' most popular street festivals - held every Sunday. Its an antiques fair mainly with curiosities from all over the world. We will

have a lunch together


BREAKFAST W/ FAMILY

FIRST DAY OF CLASSES

Academia Buenos Aires Orientation

Meet: 8:45 AM Spanish Language Class

9:30 AM - 1:30 PM

LUNCH (included at a café by

school) 1:30 PM - 2:30 PM

CULTURAL ACTIVITY:

Argentine Maté & Dulces Meet: 4:00 PM

Callao metro station (D Line)

(corner of Córdoba & Callao)

Learn to drink the famous Argentine Maté & delicious

sweets at Cumaná café DINNER W/ HOST FAMILY

BREAKFAST W/ FAMILY

SPANISH CLASSES 9:30 AM - 1:30 PM

LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: Visit La Boca and Boca Jrs

Stadium Meet: 2:30 PM Romamor

restaurant

CULTURAL ACTIVITY: Maté Club

(Spanish conversation club & maté)

Meet: 6:00 PM Córdoba y Callao


BREAKFAST W/ FAMILY


LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: Visit historical tunnels in San Telmo (El Zanjón de

Granados) Meet: 2:30 PM

Romamor restaurant


BREAKFAST W/ FAMILY


LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: City Tour: Barrio Recoleta

& Cemetery Meet: 4:00 PM Avenida Callao

& Córdoba Callao station

Subte “D”

CULTURAL ACTIVITY: (optional) Maté Club



BREAKFAST W/ FAMILY


LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: Tango Performance: Tango

Show (Bien de Tango) Meet: 7:15 PM

Avenida Córdoba y Florida


BREAKFAST W/ FAMILY

EXCURSION: Argentina Cowboy Ranch

- Horseback riding - Traditional Argentine Asado

(included) - Folklore Dance

- Gaucho Horseback show - Mate & snacks

- Bus ride back to Buenos Aires

DINNER ON YOUR OWN (not included)

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JULY 1 2 3 4 5 6 7

BREAKFAST W/ FAMILY WITH UNIV UM III

EXCURSION: El Tigre: River Boat Ride,

Old Market & Asado Meet: 10:00 AM Avenida

Callao & Santa Fe - Private Bus to El Tigre

- Boat Ride Tour - Traditional Argentine Asado

(included) - Visit the Old Market

- Visit San Isidro Cathedral & Artisan Market


BREAKFAST W/ FAMILY


LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: Tango Dance Class

Meet: 5:45 PM Av. 9 de Julio & Av. Corrientes

(Corner Mc. Donalds)


BREAKFAST W/ FAMILY


LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: Visit to the Opera House

Teatro Colón Meet: 4:30 PM Estación

Tribunales (Subte D)

CULTURAL ACTIVITY: (optional) Maté Club


Meet: 6:00 PM Córdoba y Callao


BREAKFAST W/ FAMILY


LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: Bike Riding Ecological

Reserve Meet 2:30 PM Romamor

restaurant


BREAKFAST W/ FAMILY


LUNCH

1:30 PM - 2:30 PM

CULTURAL ACTIVITY: Traditional Cooking Class

(& dinner) Meet: 6:00 PM

Córdoba y Callao


BREAKFAST W/ FAMILY


FAREWELL LUNCH 1:30 PM - 2:30 PM

FREE AFTERNOON

PROGRAM ENDS

Airport Dropoff


ARRIVE IN THE US

www.solabroad.com Copyright © Sol Abroad

6

http://www.solabroad.com/

http://www.soleducation.com/



Page 1 of 3 pages

Section A - Introduction

The Board of Education believes that structured learning should not be limited to the classroom.

Valuable experiences for Glenbrook students exist within and outside the boundaries of District

#225. The Board also realizes that additional responsibilities can arise when students are taken

from the school premises. Staff, parents, and students should be aware of these responsibilities

and the necessity for reasonable administrative procedures. The physical welfare of our students

and staff must be paramount in our considerations and judgment. It is the policy of the Board of

Education that such travel experiences should not be scheduled to conflict with normal student

attendance days. Under extraordinary circumstances, the Board may approve exceptions to this

policy.

Section B - Educational Tours: Travel Conducted, but Not Financed, by the District

1. The Board of Education is authorized by Illinois statute to conduct educational tours as a

supplement to particular courses of instruction, within or without the district, the State of

Illinois, or the United States.

2. Recommendation of the principal and approval of the superintendent shall be required for

all educational tours involving an overnight stay prior to submission to the Board for

approval.

3. No student may participate in an educational tour unless he or she has accident and health


tour. Cost of said insurance, when not otherwise existing, shall be assumed by the

organization conducting the tour. Demonstration of satisfactory insurance coverage shall

be made in writing to the assistant superintendent of business affairs as a condition of and

prior to Board approval.

4. The Board of Education is not authorized to use district funds for any expenditures

incurred on such a tour for meals, lodging, or transportation costs. However, the Board

may authorize the compensation of necessary personnel while on tour if the personnel are

performing duties in the ordinary course of their employment.

5. All school rules and regulations regarding student and employee conduct shall apply for

students and employees participating in educational tours.

6. The Board of Education reserves the right in its sole discretion to cancel any previously

approved trip whenever it believes that the safety of the participants may be at risk.

Should a trip be cancelled, the Board of Education will assume no legal responsibility or

financial liability for monetary losses or other damages incurred by the participants.

Participants should be aware that travel insurance may be available at the participant’s

expense through the sponsoring agency or another insurance source.

7


Page 2 of 3 pages

Section C - Educational Travel: Travel Not Sponsored, Supported, or Conducted by the District

1. The Board of Education authorizes the superintendent to approve requests submitted by

an employee or a private agency that have been recommended for approval by the

principal, to use school facilities without rental charge to inform students and parents of

educational travel programs within any of the fifty United States or any foreign country

that, in the discretion of the principal and the superintendent, have educational

significance for the district's students. Such use may be granted only with the clear

understanding that the program is not sponsored, supported, or conducted by the Board

of Education and that the Board of Education assumes no legal responsibility or financial

liability related to the program. Further, all materials used by the sponsoring employee or

agency in publicizing the program must contain a statement to this effect, the language of

which has been approved in advance by the superintendent. These same materials must

also carry the name, address and phone number of the sponsoring employee or agency.

2. No student may participate in educational travel unless he or she has accident and health


educational travel. Cost of said insurance when not otherwise existing shall be assumed

by the student or private agency financing the educational travel. Demonstration of

satisfactory insurance coverage shall be made in writing to the assistant superintendent of

business affairs as a condition of and prior to superintendent approval.

Section D - Use of Equipment, Materials, or Supplies to Promote Educational Travel

District equipment, materials or supplies, including stationery, shall be used for educational tours

under Section B of this policy only, and shall not be used for any educational travel that is not

district sponsored.

Section E - Student Trips Exclusion

Student trips as outlined in Board Policy #7230 are not included within the provisions of this

policy.

8


Page 3 of 3 pages

Section F – Parameters for Vendors

All vendors seeking consideration as an educational tour provider must work with the Director of

Operations to provide proper documentation and agree to parameters developed by the district

administration as outlined in this policy and its procedures. The monetary values of the student

insurance requirements as listed in the student travel parameters in the procedures to this policy

may be adjusted as necessary by the Superintendent without further action by the Board of

Education.

Approved: April 12, 1971


Revised: December 1, 1975



Revised: September 10, 1984

Reviewed: November 14, 1988


Revised: November 27, 2000


9

To : Dr. Mike Riggle

From : Dr. Lauren Fagel

Re : GBS Yearbook CSPA Trip


Attached is a travel request for Brenda Field to take yearbook students to the Columbia Scholastic Press Association (CSPA) Spring Convention from March 14-17, 2018, at Columbia University in New York City. At this conference, the prestigious Crown Award is decided. The GBS Etruscan is the only yearbook from a high school in Illinois to receive a nomination for this award.

GBS yearbook editors will choose from 350 sessions in the areas of newspaper, yearbook, magazine, online media, video/broadcasting, and law and ethics. This is a student trip as described by Board Policy 7230 (attached). Students will cover their costs personally and through fundraising. The only cost incurred by the school is the registration and travel cost for the two staff members.

I support this request and believe this type of experience will enhance the educational experience of our yearbook students.

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RequestFor: ColumbiaScholasticPressAssociation

CostforStaff

TotalNumberofStaff 2

PerPerson Total(Costtimes#ofstaff)Registration $119.00 $238.00 byFebruary20Food $96.00 $192.00Transportation

Air $160.40 $320.80Bus/Car $0.00

Lodging(for3nights) $1,017.00 $2,034.00Total $1,392.40 $2,784.80

CostforStudents

TotalNumberofStudents 23

PerStudent TotalTransportation

Air $160.40 $3,689.20Bus/Car $0.00 $0.00

Lodging(for3nights) $330.52 $7,601.96Food $0.00 $0.00Total $490.92 $11,291.16

CostofRegistrations,etc.

PerStudent Total(Costtimes#ofstudents)Registration $119.00 $2,737.00 byFebruary20

Students PerStudent Total Account#TotalStudentCost $731.00 $16,812.96StudentActivitiesContribution $217.39 $5,000.00 830380

TotalCosttoStudent $513.61 $11,812.96

SummaryofCosts

TotalCostofTripforStudentsandStaff $16,812.96TotalCostFundedbyStudents $11,812.96

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Glenbrook High School District #225 BOARD POLICY: STUDENT TRIPS 7230 Page 1 of 3 pages Section A - Introduction The Board of Education believes that structured learning should not be limited to the classroom. Valuable experiences for Glenbrook students exist within and outside the boundaries of District #225. The Board also realizes that additional responsibilities arise whenever students are taken from the school premises. Staff, parents, and students should be aware of these responsibilities and the necessity for reasonable administrative procedures. The physical welfare of our students and staff must always be paramount in our considerations. It shall be the policy of this Board of Education to maintain insurance for the liability of the district, its board members, its employees, and authorized volunteers as a result of student injury, property loss and general liability coverage on student trips. It shall also be the Board's policy to encourage the maintenance of adequate personal automobile liability and medical insurance by our staff members. Section B B Definition of Student Trips A student trip shall be considered to be a school-sponsored activity away from the school premises usually falling within two major areas. 1. Instructional Field Trips and Extended Classroom:

Instructional field trips provide experiences out of the classroom that are normally carried on during regular class hours and are related to the planned curriculum. In some instances pre- and post-school hours may be utilized.

a. A field trip implements and/or augments group classroom instruction.

Transportation for field trips is restricted by The School Code to Illinois or adjacent states.

b. An "extended classroom" allows individual students to pursue their studies in

various work-related, volunteer, or observation activities outside the classroom.

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BOARD POLICY: STUDENT TRIPS 7230 Page 2 of 3 pages 2. Student Activity Trips:

Student activity trips are connected with regularly sponsored in school or post-school programs and may include but not be limited to the following:

a. An activity trip as part of an extracurricular activity

b. A contest (or practice for a contest) between students representing Glenbrook and

another secondary school, or between participants in intramural sports (contestants, cheerleaders, marching band, etc.)

c A performance or exhibition displaying special talent by an individual or group of

students (e.g., band, chorus, etc.)

d. A convention or workshop in which an individual or group of students representing Glenbrook participate (e.g., student council convention or workshop)

Section C B General Parameters

1. All student trips must be approved by and will be subject to the procedures set forth by

the school principal or the designated representative. 2. Recommendation of the principal and approval of the superintendent shall be required for

all overnight student trips. Recommendation of the principal and the superintendent and approval of the Board shall be required for all student trips conducted outside the State of Illinois or adjacent states.

3. Funding for student trips shall be in accordance with the guidelines adopted by the

Board.

4. No student shall be penalized for non-participation in a class field trip. No student shall be penalized for participation in a class field trip or student activity trip.

5. Reasonable administrative care should be taken to ensure safety and orderly behavior on

all student trips. Staff members shall accompany all field trips except Aextended classroom@ trips.

6. All Board and school policies, procedures and regulations regarding student conduct

apply for students on student trips.

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BOARD POLICY: STUDENT TRIPS 7230 Page 3 of 3 pages

7. Transportation on all student trips should be by district-owned vehicles or by commercial vehicles, whenever practical. Occasionally, because of a limited number of participating students, private transportation is permissible when approved by the principal or the designated representative. In these instances, travel may be by private automobile, if the driver is a Glenbrook staff member, parent, or student.

8. Students participating in student trips must travel to and from the trip=s destination in the

school-sponsored mode of transportation unless an exception for good cause is made by the trip=s sponsor for the student to be transported by the student, his/her parent or guardian.

9. The Parental Permission Slip and Field Trip Request Application, as specified in the

procedures to this policy, shall be used in complying with this policy.

Source: School Code; Section 10-20.19

10-22.22, 10-22.29b 29-3.1

Revised: February 6, 1978 Revised: September 10, 1984 Revised: October 28, 1996 Revised: May 29, 2001 Revised: July 10, 2006

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Agenda Item #7 - 10

To: Dr. Mike Riggle Board of Education

From: Dr. R.J. Gravel

Date: Monday, December 11, 2017

Re: Tax Levy for 2017

Recommendation It is recommended that the Board of Education approve the:

● Resolution to Levy 2017 Taxes, ● Resolution Regarding Application of Loss and Cost Factor to 2017 Tax Levies, and the ● Resolution to Instruct County Clerk How to Apportion 2017 Tax Levy Extension Required.

Background Estimated Tax Levy The Business Services department prepared an estimated tax levy which was presented and discussed with the Finance Committee and the Board of Education. At the November 13, 2017 meeting, the Board approved a resolution regarding the estimated tax levy for 2017. Additionally, the Board directed the administration to publish the estimated levy amounts, and schedule a public hearing on the estimated tax levy as part of the December 11, 2017 regular meeting. The estimated levy amounts were published in the legal sections of the Glenview Lantern and Northbrook Tower the week of November 30, 2017, and the public hearing was scheduled and announced. Truth in Taxation Hearing on the 2017 Estimated Levy The Truth in Taxation Act (35 ILCS 200/18-55) requires a taxing district to schedule and announce a public hearing whenever an estimated tax levy exceeds 105% of the previous year’s extension. Because the estimated tax levy for 2017 only represents a 4.4% increase over the previous year’s extension, a hearing is not required. However, it has been our District’s practice to schedule and announce a public hearing each year. The public hearing will provide an opportunity for any members of the public to present their thoughts to the Board regarding the estimated tax levy. Resolution Regarding Application of Loss and Cost Factor to 2017 Tax Levies The County Clerk has the authority when determining tax rates for the extension of tax levies to impose an additional rate factor to account for the loss and cost of uncollected taxes. The rate applied depends on the historical trend of uncollected taxes for the county. As a result, Cook County adds a 3% loss and cost factor to the District’s operating fund levies, and 5% to debt service levies to account for anticipated shortfalls. This factor further ensures that the District will collect sufficient property taxes as are necessary to fund operations and make all required debt payments. It is important to emphasize that the County Clerk is still limited by the guidelines of the PTELL with regard to the operating funds tax extensions. As a result, even with the addition of the loss and cost factor, the District may not receive any more tax revenue than what is permitted under the Tax Cap.

The Resolution Regarding Application of Loss and Cost Factor to 2017 Tax Levies instructs the County Clerk to apply a loss and cost factor of 3% to the District’s operating levies, and 5% to the debt service levies. Resolution to Instruct County Clerk How to Apportion 2017 Tax Levy Extension Reduction While we typically discuss the estimated tax levy as a total amount of revenue, with an associated percentage-based increase from the previous year, the Certificate of Levy requires a specific dollar value to be identified for each fund. After the County Clerk calculates the maximum levy amount permitted under the Tax Cap, the amounts originally requested might need to be decreased. It has been the District’s practice to direct the County Clerk to apply any reduction in the tax levy to the Educational Fund, to ensure that the minimal amounts requested in the other funds are collected.

NORTHFIELD TOWNSHIP HIGH SCHOOL DISTRICT NO. 225 RESOLUTION TO LEVY 2017 TAXES

WHEREAS, the Board of Education is authorized by Article 17 of the School Code (105 ILCS

5/17-1, et seq.) to levy special taxes for various purposes;

NOW, THEREFORE, Be It Resolved by the Board of Education of Northfield Township High

School District No. 225, Cook County, Illinois, as follows:

Section 1: The amounts of money, as indicated on the Certificate of Levy attached to and

made a part of this document, shall be raised by special tax for the various purposes as in the Certificate

of Tax Levy indicated for the ensuing year.

Section 2: The President and Secretary are hereby authorized and directed to sign the

Certificate and file or cause the same to be filed with the County Clerk of Cook County on or before the

last Tuesday in December of 2017.

Section 3: This Resolution shall be in full force and effect upon its adoption.

Upon motion by Member ____________ to adopt the above Resolution, seconded by Member

____________, a roll call vote was taken, and the Members voted as follows:

AYES: _______________________________________________________________________

NAYS: _______________________________________________________________________

ABSTAIN: _______________________________________________________________________

ABSENT: _______________________________________________________________________

The President declared the Motion duly carried this 11th day of December, 2017.

BOARD OF EDUCATION OF NORTHFIELD TOWNSHIP HIGH SCHOOL DISTRICT NO. 225, COOK COUNTY, ILLINOIS By: ________________________________

Skip Shein President, Board of Education

ATTEST: ________________________________ Rosanne Williamson Secretary, Board of Education

Original: XAmended:

AcopyofthisCertificateofTaxLevyshallbefiledwiththeCountyClerkofeachcountyinwhichtheschooldistrictislocated

onorbeforethelastTuesdayofDecember.

DistrictName DistrictNumber County

AmountofLevy

Educational $ FirePrevention&Safety* $

Operations&Maintenance $ TortImmunity $

Transportation $ SpecialEducation $

WorkingCash $ Leasing $

MunicipalRetirement $ Other $

SocialSecurity $ Other $

TotalLevy $

*IncludesFirePrevention,Safety,EnergyConservation,DisabledSeeexplanationonreverseside. Accessibility,SchoolSecurity,andSpecifiedRepairPurposes.Note:Anydistrictproposingtoadoptalevymustcomplywith

theprovisionssetforthintheTruthinTaxationLaw.

Weherebycertifythatwerequire:thesumof dollarstobeleviedasaspecialtaxforeducationalpurposes;andthesumof dollarstobeleviedasaspecialtaxforoperationsandmaintenancepurposes;andthesumof dollarstobeleviedasaspecialtaxfortransportationpurposes;andthesumof dollarstobeleviedasaspecialtaxforaworkingcashfund;andthesumof dollarstobeleviedasaspecialtaxformunicipalretirementpurposes;andthesumof dollarstobeleviedasaspecialtaxforsocialsecuritypurposes;andthesumof dollarstobeleviedasaspecialtaxforfireprevention,safety,energyconservation,

disabledaccessibility,schoolsecurityandspecifiedrepairpurposes;andthesumof dollarstobeleviedasaspecialtaxfortortimmunitypurposes;andthesumof dollarstobeleviedasaspecialtaxforspecialeducationpurposes;andthesumof dollarstobeleviedasaspecialtaxforleasingofeducationalfacilities

orcomputertechnologyorboth,andtemporaryrelocationexpensepurposes;andthesumof dollarstobeleviedasaspecialtaxfor ;andthesumof dollarstobeleviedasaspecialtaxforonthetaxablepropertyofourschooldistrictfortheyear 2017 .

Signedthis 11 dayof December 20 17 .(President)

Whenanyschoolisauthorizedtoissuebonds,theschoolboardshallfileacertifiedcopyoftheresolutionintheofficeofthecountyclerkofeachcountyinwhichthedistrictissituatedtoprovidefortheissuanceofthebondsandtolevyataxtopayforthem.Thecountyclerkshallextendthetaxforbondsandinterestassetforthinthecertifiedcopyoftheresolution,eachyearduringthelifeofthebondissue.Thereforetoavoidapossibleduplicationoftaxlevies,theschoolboardshouldnotincludealevyforbondsandinterestinthedistrict'sannualtaxlevy.

Numberofbondissuesofsaidschooldistrictthathavenotbeenpaidinfull .

ThisistocertifythattheCertificateofTaxLevyforSchoolDistrictNo. 225 , County,Illinois,ontheequalizedassesedvalueofalltaxablepropertyofsaidschooldistrictfortheyear ,wasfiledintheofficeoftheCountyClerkofthisCountyon .InadditiontoanextensionoftaxesauthorizedbyleviesmadebytheBoardofEducation(Directors),anadditionalextension(s)

willbemade,asauthorizedbyresolution(s)onfileinthisoffice,toprovidefundstoretirebondsandpayinterestthereon.Thetotallevy,asprovidedintheoriginalresolution(s),forsaidpurposesfortheyear ,is $ .

ISBE Form 50-02 (08/2017) ctl2017.xls

2017

96,106,3034,000,0002,000,000850,000

0

01,800,000

(DetachandReturntoSchoolDistrict)

0

Cook

1,500,000

School Business Services Division

2,000,000850,000

217/785-8779

CERTIFICATE OF TAX LEVY

96,106,303

NorthfieldTownshipHighSchoolDistrict 225

00

1,800,000 01,500,000

2017

00

6

ILLINOIS STATE BOARD OF EDUCATION

(County)

(SignatureofCountyClerk)

(ClerkorSecretaryoftheSchoolBoardofSaidSchoolDistrict)

Cook

4,000,000

0

106,256,303

(Date)

000

STATE OF ILLINOIS ) ) SS

COUNTY OF COOK )

CERTIFICATION OF RESOLUTION I, the undersigned, do hereby certify that I am the duly qualified and acting Secretary of the Board of Education (the “School Board”) of Northfield Township High School District No. 225, Cook County, Illinois (the “District”), and that as such official I am the keeper of the records and files of the School Board. I do further certify that the foregoing is a full, true and complete copy of a resolution entitled:

RESOLUTION TO LEVY 2017 TAXES

which said resolution was adopted at a meeting of the Board held on the 11th day of December, 2017. I do further certify that the deliberations of the Board on the adoption of said resolution were conducted openly, that the vote on the adoption of said resolution was taken openly, that said meeting was held at a specified time and place convenient to the public, that notice of said meeting was duly given to all of the news media requesting such notice, that said meeting was called and held in strict compliance with the provisions of the Open Meetings Act of the State of Illinois, and the School Code of the State of Illinois, and that the Board has complied with all of the provisions of said Act and said Code and with all of the procedural rules of the Board. IN WITNESS WHEREOF, I hereunto affix my official signature this 11th day of December, 2017.

________________________________ Rosanne Williamson Secretary, Board of Education


COUNTY OF COOK )

CERTIFICATION OF COMPLIANCE WITH TRUTH IN TAXATION LAW (2017)

I, the undersigned, do hereby certify that I am the duly qualified and acting President of the Board

of Education of Northfield Township High School District No. 225, Cook County, Illinois. I do further certify that in adopting the foregoing Certificate of Tax Levy for 2017, the Board fully

complied with Sections 18-60 through 18-85 of the Truth In Taxation Law (35 ILCS 200/18-60 through 200/18-85).

IN WITNESS WHEREOF, I hereunto affix my official signature this 11th day of December, 2017.

________________________________ Skip Shein President, Board of Education

NORTHFIELD TOWNSHIP HIGH SCHOOL DISTRICT NO. 225 RESOLUTION REGARDING

APPLICATION OF LOSS AND COST FACTOR TO 2017 TAX LEVIES

WHEREAS, the County Clerk, in determining tax rates for the extension of tax levies, has

authority to impose an additional rate factor to account for the loss and cost of uncollected taxes;

WHEREAS, without a specific request from a taxing body, the Cook County Clerk generally

applies a loss and cost factor of 5% for bond debt service levies and 3% for all other levies;

WHEREAS, where the property tax collection history of a particular taxing body warrants it, the

loss and cost factor for that taxing district may be adjusted by the County Clerk at the request of the

taxing body;


School District Number 225, Cook County, Illinois, as follows:

Section 1: This Board requests that the County Clerk of Cook County apply a loss and cost

factor to its 2017 bond debt service levies at a rate of 5% and a loss and cost factor to its remaining 2017

levies at a rate of 3%.

Section 2: The Administration is directed to timely file a certified copy of this Resolution with

the Tax Extension Office of the County Clerk of Cook County.

Section 3: This Resolution shall be in full force and effect upon its adoption.

Adopted this 11th day of December, 2017, by the following roll call vote:

AYES: _______________________________________________________________________

NAYS: _______________________________________________________________________

ABSTAIN: _______________________________________________________________________

ABSENT: _______________________________________________________________________





COUNTY OF COOK )

CERTIFICATION OF RESOLUTION

I, the undersigned, do hereby certify that I am the duly qualified and acting Secretary of the Board of Education (the “School Board”) of Northfield Township High School District No. 225, Cook County, Illinois (the “District”), and that as such official I am the keeper of the records and files of the School Board.

I do further certify that the foregoing is a full, true and complete copy of a resolution entitled:

RESOLUTION TO REQUEST APPLICATION OF LOSS AND COST FACTOR

TO 2017 TAX LEVIES which said resolution was adopted at a meeting of the Board held on the 11th day of December, 2017.

I do further certify that the deliberations of the Board on the adoption of said resolution were conducted openly, that the vote on the adoption of said resolution was taken openly, that said meeting was held at a specified time and place convenient to the public, that notice of said meeting was duly given to all of the news media requesting such notice, that said meeting was called and held in strict compliance with the provisions of the Open Meetings Act of the State of Illinois, as amended, the School Code of the State of Illinois, as amended and that the Board has complied with all of the provisions of said Acts and said Codes and with all of the procedural rules of the Board. IN WITNESS WHEREOF, I hereunto affix my official signature this 11th day of December, 2017.

________________________________ Rosanne Williamson Secretary, Board of Education

NORTHFIELD TOWNSHIP HIGH SCHOOL DISTRICT NO. 225 RESOLUTION TO INSTRUCT COUNTY CLERK

HOW TO APPORTION 2017 TAX LEVY EXTENSION REDUCTION

WHEREAS, pursuant to the limiting rate provisions of the Property Tax Extension Limitation Law

(hereinafter “Law”), it is anticipated that reduction will be made to the property tax extensions for the

School District’s 2017 tax levies; and

WHEREAS, the Law provides that the County Clerk is to make the extension reduction

proportionately among the School District’s funds unless otherwise requested by the School District (35

ILCS 200/18-195); and

WHEREAS, this Board of Education desires that any tax extension reduction mandated by the

Law be apportioned among its funds in a manner which is not proportional among all funds;


School District No. 225, Cook County, Illinois (“the District”), as follows:

Section 1: The County Clerk of Cook County (”County Clerk”) is hereby directed that, if the

aggregate extension of the District for its 2017 tax levies must be reduced pursuant to the Law, those

reductions are not to be made proportionally for each fund but rather pursuant to the percentages

contained herein.

Section 2: If the aggregate extension of the District for its 2017 tax levies must be reduced

pursuant to the Law, the County Clerk is hereby directed to apply such reduction to the following funds as

indicated:

Educational 100%

Operations & Maintenance 0%

Transportation 0%

Working Cash 0%

Municipal Retirement 0%

Social Security 0%

Fire Prevention 0%

Section 3. To the extent that the application of the required reduction in the percentages

indicated is insufficient because of the amounts levied in one or more of the funds from which the

reductions are directed to be made, the County Clerk is directed to apply the remainder of the reduction

proportionately among the remaining fund extensions.

Section 4: The Superintendent is hereby authorized and directed to cause to be filed with

the County Clerk a certified copy of this Resolution.

Section 5: This Resolution takes effect upon its adoption.

ADOPTED this 11th day of December, 2017, by the following roll call vote:

AYES: _______________________________________________________________________

NAYS: _______________________________________________________________________

ABSTAIN: _______________________________________________________________________

ABSENT: _______________________________________________________________________




STATE OF ILLINOIS ) ) SS COUNTY OF COOK )

CERTIFICATION OF RESOLUTION

I, the undersigned, do hereby certify that I am the duly qualified and acting Secretary of the Board of Education (the “School Board”) of Northfield Township High School District No. 225, Cook County, Illinois (the “District”), and that as such official I am the keeper of the records and files of the School Board.

I do further certify that the foregoing is a full, true and complete copy of a resolution entitled:

RESOLUTION TO INSTRUCT COUNTY CLERK HOW TO APPORTION 2017 TAX LEVY

EXTENSION REDUCTION

which said resolution was adopted at a meeting of the Board held on the 11th day of December, 2017. I do further certify that the deliberations of the Board on the adoption of said resolution were conducted openly, that the vote on the adoption of said resolution was taken openly, that said meeting was held at a specified time and place convenient to the public, that notice of said meeting was duly given to all of the news media requesting such notice, that said meeting was called and held in strict compliance with the provisions of the Open Meetings Act of the State of Illinois, as amended, the School Code of the State of Illinois, as amended and that the Board has complied with all of the provisions of said Acts and said Codes and with all of the procedural rules of the Board. IN WITNESS WHEREOF, I hereunto affix my official signature this 11th day of December, 2017. ___________________________________ Rosanne Williamson

Secretary, Board of Education


BOARD POLICY: EQUAL EDUCATIONAL AND EXTRACURRICULAR 8000

OPPORTUNITIES

It is the policy of the Board of Education of District #225 that eEqual educational and

extracurricular opportunities shall be available for all students without regard to race,

color, national origin, sex, gender identity, sexual orientation, status of being homeless,

immigration status, order of protection status, ancestry, age, religious beliefs, physical

and mental handicap or disability, or actual or potential marital or parental status, including pregnancy. Further, the district will not knowingly enter into agreements

with any entity or any individual that discriminates against students on the basis of sex

or any other protected status as identified above. ,except that the District remains

neutral when granting access to school facilities under School Board Policy 5030:

Community Use of School Facilities.

No student shall, on the basis of any of the statuses identified above, be denied equal

access to programs, activities, services, or benefits or be limited in the exercise of any

right, privilege, advantage, or denied equal access to educational and extracurricular

programs and activities.

Any student may file a complaint pertaining to equal access by contacting the principal

through the process outlined in Board Policy # 6010. Such complaints will be processed

according to procedures outlined in Board Policy and Procedures 6010

Nondiscrimination Including Title IX and Section 504. Unresolved complaints may be

appealed to the superintendent and Board of Education. A student may appeal the

Board of Education’s resolution of the complaint to the Regional Superintendent of

Schools (pursuant to 105 ILCS 5/3-10 of The School Code) and, thereafter, to the State

Superintendent of Education (pursuant to 105 ILCS 5/2-3.8 of the School Code).

Administrative Implementation

The building principal shall be the designated Nondiscrimination Coordinator in each

school. The superintendent and building principal shall use reasonable measures to

inform staff members and students of this policy and grievance procedure.

Approved: July 25, 1977; Item #6240




Revised:


BOARD POLICY: TRANSGENDER STUDENTS 8005

Page 1 of 7

I. PURPOSE:

The purpose of this policy is to ensure that all individuals who identify their gender

differently from their sex assigned at birth do not encounter discrimination based on

that identification, and that the health, safety, comfort and privacy of all students are

protected. As such, no student based on gender identification will be inappropriately

excluded, separated, denied benefits, or otherwise treated differently from any other

students in terms of accessing or enjoying the benefits of the District’s educational

programs or activities. The dignity of all students will be respected, and students who

identify their gender differently from their sex assigned at birth are recognized as a

protected class under Illinois law.

District 225 strives to provide a safe and supportive environment that helps students

succeed academically and socially. To that end, the school district promotes respect for

all people and does not tolerate bullying, harassment, or discrimination at school.

Bullying, harassment, and discrimination, based on gender, can affect all students.

Therefore the District fosters an educational environment that is safe and free from

discrimination for all students, regardless of, among other things, sex, sexual

orientation, gender identity, or gender expression, and facilitates compliance with local,

state and federal laws concerning bullying, harassment and discrimination.

School district personnel will work closely with transgender students and their

parents/guardians to strive to honor their wishes with respect to use of school facilities,

participation in athletics and school programs, accuracy of student records, use of

preferred names and pronouns, and privacy, in accordance with applicable law, and to

the extent that the school district’s campus facilities reasonably permit.

Many questions arise for students, families, and school district personnel when

considering the best supports for our transgender students. This policy does not

anticipate every situation that might occur with respect to transgender students and its

implementation should be grounded in, among other things, the developmental

differences presented by each student and a reasonable response.

II. JURISDICTION:

These guidelines in this policy cover conduct that takes place in school, on school

property, at school sponsored functions and activities, and on school buses or vehicles.

These guidelines also pertain to the use of electronic technology and electronic

communications that occur on school computers, networks, forums, and any other

school supported platforms. These guidelines apply to the entire school community

including students, educators, district staff, guests and volunteers.


Page 2 of 7

III. DEFINITIONS:

a. “Bullying” includes cyberbullying and means any severe or pervasive

physical or verbal act or conduct, including communications made in

writing or electronically, directly toward a student or students that has or

can be reasonably predicted to have the effect of one or more of the

following:

1. Placing the student or students in reasonable fear of harm to the

student’s or students’ person or property;

2. Causing a substantially detrimental effect on the student’s or

students’ physical or mental health;

3. Substantially interfering with the student’s or students’ academic

performance;

4. Substantially interfering with the student’s or students’ ability to

participate in or benefit from the services, activities, or privileges

provided by a school.

b. “Cyberbullying” means bullying through the use of technology or any

electronic communication, including without limitation, any transfer of

signs, signals, writings, images, sounds, data, or intelligence of any nature

in whole or in part by a wire, radio, electromagnetic system,

photo-electronic system, or photo-optical system, including without

limitation electronic mail, Internet communications, instant messages, or

facsimile communications. Cyberbullying includes the creation of a

webpage or weblog in which the creator assumes the identity of another

person or the knowing impersonation of another person as the author of

posted content or messages if the creation or impersonation creates any of

the effects enumerated in the definition of bullying. Cyberbullying also

includes the distribution by electronic means of a communication to more

than one person of the posting of material on an electronic medium that

may be accessed by one or more persons if the distribution or posting

creates any of the effects enumerated in the definition of bullying.

c. “Gender” refers to the social and cultural meaning given to sex –

masculine or feminine. Among other things, gender imparts meaning

regarding sex through many factors, including, but not limited to dress,

talk, names, characteristics, roles, and behaviors a society commonly

associates with being male or female.

d. “Gender Expression” refers to the consistently asserted physical and

behavioral manifestations of one’s gender identity, commonly expressed

through behavior, clothing, haircut or voice, and which may or may not

conform to socially defined behaviors and characteristics typically

associated with being either masculine or feminine.


Page 3 of 7

e. “Gender identity” refers to a person’s psychological identification of male

or female sex. Gender identity does not necessarily correspond to an

individual’s sex assigned at birth.

f. “Gender Transition” is the process through which transgender individuals

begin to live as the gender with which they identify, rather than the one

typically associated with their sex assigned at birth. Social transition may

include things such as changing names, pronouns, hairstyle and clothing.

g. “Transgender” is an umbrella term referring to an individual whose gender

identity or gender expression falls outside socially typical gender norms.

h. “LGBTQ” is an acronym that stands for “lesbian, gay, bisexual,

transgender, and questioning.”

i. “Sex Assigned at Birth” refers to the sex designation recorded on an

infant’s birth certificate should such a record be provided at birth. In the

event that there is no designation at birth, the parent needs to identify the

sex designation when he or she enrolls a child.

IV. GENERAL GUIDANCE:

Usually, it will be the student, parent or guardian who informs the school of the

student’s transgender status or impending transition. However, it is not

uncommon for a student’s desire to transition to first surface at school. If school

district personnel believe that a gender identity issue is presenting itself and

creating challenges for the student at school, it is in most cases appropriate for an

administrator (or designee who has expertise and an existing positive

relationship with the student and/or student’s parent/guardian) to approach the

student’s parent/guardian about the issue. Together, the family and appropriate

school personnel can then effectively prepare an approach to supporting the

student’s gender expression and deploy supports as needed for the student’s

well-being. While it may be important to consider a student’s age and grade level

during the planning process for gender transition, such considerations cannot be

used by the school district as a justification to delay or deny a student’s gender

transition.

School district personnel are expected to accept a student’s consistently asserted

gender identity when it is a sincerely held part of the student’s core identity. The

school district will not question or disregard the student’s assertion of gender

identity unless there is a credible basis for determining that the student has

asserted a particular identity for some improper purpose.

All staff must be aware of the information provided in this policy. If staff have

questions regarding the provisions contained in these guidelines, they should

contact the administration for clarification so that each transgender student is

properly supported.


Page 4 of 7

V. PERSONAL APPEARANCE:

The school district enforces Board Policy 8100: Personal Appearance and

student/parent handbook guidelines. Students are permitted to dress in

accordance with their gender identity, within the parameters of that Policy and

those guidelines. School staff shall not enforce that Policy and those guidelines

with transgender students differently from how they are enforced with other

students.

VI. PROTECTED STUDENT INFORMATION AND PRIVACY

CONSIDERATIONS:

Transgender students have the ability, as do all students, to discuss and express

their gender identity and expression openly and decide when, with whom, and

how much of their private information to share with others. All individuals,

including students, have rights to privacy. These include the right to keep

private one’s transgender status at school. Information about a student’s

transgender status, legal name, or sex assigned at birth may also constitute

protected student information under the Family Educational Rights and Privacy

Act (FERPA).

Except as set forth herein, school district personnel will not disclose information

that may reveal a student’s transgender status. In accordance with FERPA, only

those school employees with a legitimate educational interest will have access to a

student’s records. Disclosing confidential student information to other

employees, students, parents, or other third parties may violate FERPA and other

privacy laws. The District will abide by the provisions of the Illinois School

Student Records Act (ISSRA).

As necessary, school district personnel will work closely with the student and

parent/guardian in devising an appropriate plan regarding the confidentiality of

the student’s transgender status.

VII. STUDENT RECORDS:

In order to protect each student’s privacy, the school district will maintain the

student’s official permanent record in a secure location, separate from the

location of the student’s other records. If the official student record is

maintained electronically, similar security measures will be implemented to

protect student privacy.

The school district is required to maintain a mandatory permanent student

record (“official record”) that includes a student’s legal name and sex assigned at

birth. However, the school district is permitted to use a student’s preferred name

on most school records and documents. Certain categories of student records are

required to be kept by the district during the student’s attendance. These records

will reflect the name and gender corresponding with the student’s consistently


Page 5 of 7

asserted gender identity but may include certain documentation that requires

notation of the legal name and sex assigned at birth. Such protected student

information shall only be released to third parties in accordance with FERPA and

ISSRA, and other applicable legal or regulatory requirements.

The school district will accommodate a student’s desire to be addressed in the

name and pronouns corresponding with the student’s consistently asserted

gender identity. However, there are some documents that will still require the

use of the student’s legal name and sex assigned at birth. Documents, including

but not limited to, truancy, criminal charges, or other documentation required to

be filed with the court must be filed in the student’s legal name and sex assigned

at birth.

IDEA Special Education Documents (IEP, Evaluations Reports, and Notices),

Section 504 Service Agreements, and Student Medical Plans as well as student

discipline and incident reports should be written in the name and gender

corresponding with the student’s consistently asserted gender identity.

In situations where school district staff or administrators are required by law to

use or report a transgender student’s legal name or sex assigned at birth, such as

for purposes of standardized testing, the school district will make reasonable

efforts to implement practices to avoid the inadvertent disclosure of such

information. The school district will make reasonable efforts to ensure that test

proctors address the student in the name and pronouns corresponding with the

student’s consistently asserted gender identity during examinations.

VIII. EXTRACURRICULAR ACTIVITIES, SPORTS, PHYSICAL

EDUCATION, FIELD TRIPS:

The District schools are members of the Illinois High School Association (IHSA)

and as a result, transgender students will be permitted to participate in

extracurricular activities and sports in accordance with Administrative Procedure

34 of the IHSA. In physical education and field trips, transgender students will

be allowed to participate in accordance with their consistently asserted gender

identity. Nothing in this policy shall be construed to excuse any student from

following necessary or customary protocols for obtaining parent consent for

athletic participation, including permission slips, consent forms, and waivers.

School district personnel will implement IHSA guidelines when advising

transgender students about the process for obtaining parental consent for athletic

participation.

IX. RESTROOM ACCESSIBILITY:

Students shall have access to the restroom that corresponds to their consistently

expressed gender identity. Any student who has a need or desire for increased

privacy, regardless of the underlying reason, will be provided access to a private

restroom facility. No student shall be required to use a private restroom facility


Page 6 of 7

based solely on gender identity unless they are operating under a required safety

plan or other agreement.

X. LOCKER ROOMS:

Use of locker rooms by transgender students will be assessed on a case-by-case

basis, with the goals of maximizing student social integration regardless of

gender status, providing an equal opportunity to participate in physical education

classes and athletic opportunities, and protecting student health, safety, comfort,

and privacy. In most cases, the school district will provide students with access

to locker rooms that correspond to their consistently expressed gender identity.

Reasonable alternatives may also be considered in consultation with a student

and the student’s parent/guardian, including use of a private area (e.g. a nearby

restroom stall with a door, an area separated by a curtain, an office in the locker

room area, or a separate changing schedule whereby the student utilizes the

locker room before or after other students).

In appropriate circumstances, an alternative arrangement to locker room use will

be provided for students who have not made public their transgender status, but

who do not wish to use the locker room of the sex they were assigned at birth. No

student will be required to use a locker room that conflicts with his/her

consistently asserted gender identity. In all situations, school district personnel

are required to take reasonable measures to protect the health, safety, comfort,

and privacy of all students.

XI. ACTIVITIES WHERE STUDENTS ARE SEPARATED BY GENDER:

As a general rule, in any other circumstances where students are typically

separated by gender (e.g. overnight field trips), students will be permitted to

participate in accordance with the consistently asserted gender identity.

Activities that require overnight accommodations will be addressed on a

case-by-case basis considering, among other things, the factors set forth below.

1. Student preference (including as to potential roommates);

2. protecting student privacy;

3. maximizing social integration of students;

4. minimizing stigmatization of students;

5. ensuring equal opportunity to participate;

6. student age (including in relation to the ages of other participants); and

7. protecting the safety of all students.

Coaches/trip sponsors should make reasonable efforts to consider multiple

options for accommodations in the event any student participants have specific

privacy concerns to ensure the inclusion of all students in overnight trips.


Page 7 of 7

XII. QUESTIONS AND CONCERNS:

All students should be encouraged to discuss questions, concerns, comments, or

requests for resources related to this policy or its application with appropriate

school personnel to avoid the occurrence of incidents that would in any manner

undermine or interfere with the provision of a safe and supportive environment

for all students. Keeping the lines of communication open is crucial, and allows

the school district to make adjustments as necessary to better ensure the health,

safety, comfort, and privacy of all students.

Approved:


PROCEDURES FOR IMPLEMENTING BOARD POLICY: STUDENT RECORDS 8280

Page 1 of 15

A. Confidentiality

1. The school student records of all students shall be maintained

confidentially in accordance with the requirements of the Illinois School

Student Records Act, the Illinois School Code, the Illinois Mental Health

and Developmental Disabilities Confidentiality Act, the Family

Educational Rights and Privacy Act, the Individuals with Disabilities

Education Improvement Act of 2004, the Local Records Act, USA Patriot

Act of 2001, and their respective implementing regulations. The following

procedures are currently in compliance with the above named state and

federal laws. In the event of a conflict between this policy and any statute,

rule, or regulation cited herein, the statute, rule, or regulation shall

govern.

2. For purposes of these procedures, school student record means any

writing or other recorded information concerning a student and by which

a student may be individually identified, maintained by a school or at its

direction or by an employee of a school regardless of how or where the

information is stored.

The following are not school student records and are not subject to

disclosure:

a. Writings or other recorded information maintained by an employee

of District 225 or other person whether or not at the direction of the

District for his/her exclusive use, provided that all such writings

and other recorded information are destroyed not later than the

student’s graduation or permanent withdrawal from the school, and

provided further that no such records or recorded information may

be released or disclosed to any person except a staff member

designated by the school as a substitute unless they are first

incorporated in a school student record and made subject to all of

the provisions of federal and State law.

b. School student records do not include video or other electronic

recordings created and maintained by law enforcement

professionals working in the school or for security or safety reasons

or purposes, provided the information was created at least in part

for law enforcement or security or safety reasons or purposes; and

Electronic recordings made on school buses, as defined in Section

14-3 of the Criminal Code of 1961 [720 ILCS 5/14-3].

c. Information maintained by law enforcement professionals working

in the school.


Page 2 of 15

d. Any information, either written or oral, received pursuant to

Section 22-20 of the School Code (105 ILCS 5/22-20] and Sections

1-7 and 5-905 of the Juvenile Court Act of 1987 [705 ILCS 405/1-7

and 5-905].

3. The assistant principal for student services shall serve as the Official

Records Custodian and will take all reasonable measures to comply with

the confidentiality requirements of the Illinois School Code, the Illinois

School Student Records Act, the Illinois Mental Health and Developmental

Disabilities Confidentiality Act, the Family Educational Rights and Privacy

Act, the Individuals with Disabilities Education Act, the Local Records Act,

and their respective implementing regulations.

4. As Official Records Custodian, the assistant principal for student services

shall assume responsibility for the following:

a. Separate permanent and temporary records of a student;

b. Respond to any request for inspection and review of school student

records, including a request for a copy of school student records,

within 15 school days;

c. Respond to any request for an explanation or interpretation of a

school student record;

d. Respond to any request to amend or destroy a school student

record;

e. Respond to any request to disclose or release personally identifiable

information and/or school student records;

f. Keep a record of parties obtaining access to school student records

including the name of the party, the date access took place, and the

purpose of the authorized use.

g. Maintain, for public inspection, a current listing of the names and

positions of the employees who may have access to personally

identifiable information;

h. Provide upon request from the parent(s)/guardian(s), a list of the

types and locations of school student records collected, maintained,

or used by the District; and

i. Take all reasonable measures to protect the confidentiality of

personally identifiable information at collection, storage,

disclosure, and destruction stages of maintenance of school student

records;


Page 3 of 15

j. The Official Records Custodian shall review the terms of any court

order requiring the disclosure of student records issued pursuant to

the USA Patriot Act of 2001, P.L. 107-56, and determine whether

such order permits or prohibits notice to the parent(s)/guardian(s)

as otherwise required in Section C.2.e below, and determine

whether such order permits or prohibits the Official Records

Custodian from following the record keeping requirements of

Section A.4.f. above;

k. Ensure that student record information is not disclosed pursuant to

a subpoena, but only pursuant to a court order signed by a judge;

l. Review student temporary records at least every four years, or upon

a student’s change in attendance center, whichever occurs first, to

verify entries and to eliminate or correct out-ofdate, inaccurate or

irrelevant information;

m. Upon written request from the official records custodian of another

school in which the student has enrolled or intends to enroll, and

with prior written notice to the parent(s)/guardian(s), transfer a

copy of records of students transferring to another school district

and retain the original records;

n. When notified by the Department of Children and Family Services

(DCFS), purge DCFS’ final finding report from a student’s record

and return the report to DCFS. If the Official Records Custodian has

transferred a copy of the DCFS report to another school as part of a

transfer of the student’s records, the Official Records Custodian

shall forward a copy of the DCFS request to the receiving school

district.

5. The Assistant Principal for Student Services may delegate any of these

duties to an appropriate staff member. Each school principal or designee

shall take all action necessary to assure that each person collecting or

using personally identifiable information receives training or instruction

regarding the policies and procedures governing confidentiality of

personally identifiable information.

6. All rights and privileges accorded to a person under these procedures and

the Student Records policy shall become exclusively those of the student

upon his or her 18th birthday, graduation from secondary school, marriage,

or entry into military services, whichever occurs first. Such rights and

privileges may also be exercised by the student at any time with respect to

the student’s permanent school record.

7. District 225 will notify the parent(s)/guardian(s) of their rights under

federal and State law.


Page 4 of 15

a. The school will annually notify the parent(s)/guardian(s) of their

rights with respect to school student records, including the

following:

(1) The types and location of information contained in the

permanent and temporary school student records;

(2) The right and procedures for inspecting and copying

permanent and temporary school student records and the

cost of copying such records;

(3) The right to control access to and release of school student

records and the right to request a copy of information

released;

(4) The rights and procedures for challenging and/or amending

the contents of school student records that may be

inaccurate, misleading or improper;

(5) The persons, agencies or organizations having access to the

school student records without parental consent;

(6) The right to copy any school student record or information

contained therein which is proposed to be destroyed or

deleted and the school's schedule for reviewing and

destroying such information;

(7) The categories of information the school has designated as

"directory information" and the right of the

parent(s)/guardian(s) to prohibit the release of such

information;

(8) That no person may condition the granting or withholding of

any right, privilege or benefit or make as a condition of

employment, credit or insurance the securing by any

individual of any information from a student's temporary

record which such individual may obtain through the

exercise of any right secured under the Illinois School

Student Records Act;

(9) The right to inspect and challenge the information contained

in the student record, other than academic grades and

references to expulsions and out-of-school suspensions,

prior to transfer of the records to another school district, in

the event of a student’s transfer to another school district;

(10) The right to opt out of the disclosure of students’ names,

addresses and telephone listings to military recruiters and

institutions of higher learning;


Page 5 of 15

(11) Upon a student’s graduation, transfer or permanent

withdrawal from school, the destruction schedule for the

student’s permanent or temporary school student records

and of their right to request a copy of such records prior to

their destruction; and

(12) The right to file a complaint with the Department of

Education regarding alleged failures by the educational

agency or institution to comply with Family Educational

Rights and Privacy Act and/or its regulations.

b. Notice will be delivered by the means most likely to reach the

parent(s)/guardian(s), including direct mail, parent-teacher

conferences, delivery by the student to the parent, or incorporated

in a "parent-student" handbook or other informational brochure for

student(s) and parent(s)/guardian(s) disseminated by the school.

c. All notifications shall be given in a manner that is accessible to

parents with disabilities. Notifications to parents of students with

limited English-speaking ability shall be given in English and in the

student’s primary language.

B. Inspection and Review of School Student Records

1. District 225 shall permit parent(s)/guardian(s) and any other

authorized persons the opportunity to inspect, review, and copy all

school student records.

2. The Official Records Custodian shall respond to and grant any

written request to inspect and to copy school student records to a

parent(s)/guardian(s) or authorized representative within 15 school

10 business days after the date of receipt of such written request by

the Assistant Principal for Student Services. The time for response

may be extended by the District for up to 5 additional business days

for any of the following reasons:

a. the requested records are stored in whole or in part at other

locations than the office having charge of the requested

records;

b. the request requires the collection of a substantial number of

specified records;

c. the request is couched in categorical terms and requires an

extensive search for the records responsive to it;

d. the requested records have not been located in the course of

routine search and additional efforts are being made to

locate them;


Page 6 of 15

e. the request for records cannot be complied with by the

District within the original 10 business day time limit

without unduly burdening or interfering with the operations

of the District; or

f. there is a need for consultation, which shall be conducted

with all practicable speed, with another public body or school

district or among 2 or more components of a public body or

school district having a substantial interest in the

determination or in the subject matter of the request.

The person making the request and the District may agree in

writing to further extent the time for compliance for a period to be

determined by the parties.

3. The District may charge a reasonable fee for copies of records,

however, a fee shall not be charged when the Official Records

Custodian determines that a parent(s)/guardian(s) is unable to bear

the cost of such copying.

C. Release of Personally Identifiable Information

1. District 225 shall obtain written parental consent before permitting

personally identifiable information to be released or used except as

otherwise authorized by law.

2. District 225 may not release, transfer, disclose or otherwise

disseminate information maintained in the school student records

except as follows and as provided by law:

a. To a parent(s)/guardian(s) or student or person specifically

designated as a representative by a parent; or

b. To an employee or official of the school or State Board of

Education with current demonstrable educational or

administrative interest in the student, in furtherance of such

interest.

c. To the official Records Custodian of another school within

Illinois or an official with similar responsibilities of a school

outside Illinois in which the student has enrolled, or intends

to enroll, upon the written request of such official or student.

d. To any person for the purpose of research, statistical

reporting or planning, provided that no student or

parent(s)/guardian(s) can be identified from the information

released and the person to whom the information is released

signs an affidavit agreeing to comply with all applicable


Page 7 of 15

statutes and rules pertaining to school student records, and

with this policy and procedures.

e. Pursuant to a court order, provided that the

parent(s)/guardian(s) shall be given prompt written notice

upon receipt of such order of the terms of the order, the

nature and substance of the information proposed to be

released in compliance with such order, and an opportunity

to inspect and copy the school student records and to

challenge their contents. If the parents of a student are

named in the court order, however, the parents shall be

deemed to have received the required notice. The District

will respond to the order no earlier than five school days

after receiving it to allow the parents the opportunity to

review, inspect and challenge the records.

f. To any person as specifically required by state or federal law.

g. To juvenile authorities when necessary for the discharge of

their official duties who request information prior to

adjudication of the student and who certify in writing that

the information will not be disclosed to any other party

except as provided under law or order of the court. For

purposes of this Section, a juvenile authority means:

(1) A judge of the circuit court and members of the staff

of the court designated by the judge;

(2) Parties to the proceedings under the Juvenile Court

Act of 1987 (705 ILCS 405/), and their attorneys;

(3) Probation officers and court-appointed advocates for

the juvenile authorized by the judge hearing the case;

(4) Any individual, public or private agency having

custody of the student pursuant to court order;

(5) Any individual, public or private agency providing

education, medical or mental health service to the

student when the requested information is needed to

determine the appropriate service or treatment for the

minor;

(6) Any potential placement provider when such release

is authorized by the court for the limited purpose of

determining the appropriateness of the potential

placement;

(7) Law enforcement officers and prosecutors;


Page 8 of 15

(8) Adult and juvenile prisoner review boards;

(9) Exclusively authorized military personnel; and

(10) Individuals authorized by court.

h. Subject to regulations of the State Board, in connection with

an emergency, to appropriate persons if the knowledge of

such information is necessary to protect the health or safety

of the student or other persons.

i. Military recruiters and institutions of higher learning will be

granted access to students’ names, addresses, and telephone

listings, unless an objection is made by the student’s

parent(s)/guardian(s) through the District’s opt-out

procedure.

j. The District will comply with an ex parte court order

requiring it to permit the U.S. Attorney General or designee

to have access to a student’s school records without notice to,

or the consent of the student’s parent(s)/guardian(s),

pursuant to the USA Patriot Act of 2001.

k. To any person, with the prior specific-dated written consent

of the parent(s)/guardian(s) designating the person to whom

the records may be released, provided that at the time any

such consent is requested or obtained, the

parent(s)/guardian(s) shall be advised in writing that

he/she/they has the right to inspect and copy such records,

to challenge their contents, and to limit any such consent to

designated records or designated portions of the information

contained therein, as provided by law and as described

herein.

l. Directory information may be released to anyone as

permitted by law unless a parent requests in writing that any

or all such information shall not be released on his or her

student. Directory information shall be limited to:

(1) Identifying information such as student’s name,

address, gender, grade level, date and place of birth,

and parents’ names and mailing addresses;

(2) Photographs, videos, or digital images used for

informational or news-related purposes (whether by a

media outlet or by the school) of a student

participating in school or school-sponsored activities,

organizations, and athletics that have appeared in

school publications, such as yearbooks, newspapers,


Page 9 of 15

or sporting or fine arts programs, except that:

a. No photograph highlighting individual faces

shall be used for commercial purposes,

including solicitation, advertising, promotion

or fundraising without the prior, specific, dated

and written consent of the parent or student, as

applicable (see 765 ILCS 1075/30); and

b. No image on a school security video recording

shall be designated as directory information;

(3) Academic awards, degrees, and honors;

(4) Information in relation to school-sponsored activities,

organizations and athletics;

(5) Major field of study; and

(6) Period of attendance in the school.

No student Social Security Number (SSN) or student identification

(ID) or unique student identifier may be designated as directory

information.

m. Receipt of a subpoena shall not be treated as a court order,

but shall require the Official Records Custodian to report

receipt of the same to the Superintendent and parent or

guardian. Student records will not be produced pursuant to a

subpoena.

3. Copies of records transmitted to the School District from another

school district (the “sending school district”) from which the

student has transferred may be transferred back to the sending

school district without parental or student notice and consent.

D. Transfer of Records

District 225 shall forward, within 10 days of receipt of notice of the student’s

transfer to any other private or public elementary or secondary school located in

this or any other state, a copy of the unofficial record of the student’s grades to

the school to which the student is transferring. The District at the same time

shall forward to the school to which the student is transferring the remainder of

the student’s school student records and a Certification of Good Standing form.

“In good standing” means that the student’s medical records are up-to-date and

complete and the student is not currently being disciplined by a suspension or

expulsion.


Page 10 of 15

1. Prior written notice must be provided to the parent(s)/guardian(s)

regarding the nature and substance of the information being

released/transferred and shall advise the parent(s)/guardian(s) of

their right to inspect, copy and challenge the records being

transferred.

2. Biometric information (e.g. fingerprints, handprints, retina

patterns, voice waves, etc.) collected pursuant to School District

policy, if any, shall not be transferred to another school district in

which the student has enrolled and shall be destroyed as provided

in Section 10-20.40 of the School Code as applicable.

3. The District shall maintain the transferring student’s temporary

records for a period of not less than 5 years. The transferring

student’s temporary records will be destroyed not later than July 1

after the end of the fifth year after the student’s transfer. The

District shall maintain for 60 years the transferring student’s

permanent record.

4. Upon transfer, graduation or permanent withdrawal from the

District, psychological evaluations, special education files and other

information contained in the student temporary records which may

be of continued assistance to the student may, after 5 years, be

transferred to the custody of the parent(s)/guardian(s). District 225

shall explain to the parent(s)/guardian(s) the future usefulness of

these records.

E. Challenges to School Student Records

1. A parent(s)/guardian(s) may challenge the accuracy, relevance, or

propriety of any entry in the student’s records. If the challenge is

made at the time the records are to be forwarded to another school

to which the student is transferring, the parent(s)/guardian(s) may

not challenge academic grades or references to expulsion or out of

school suspensions.

2. The request for a hearing must be submitted in writing and contain

notice of the specific entry or entries being challenged and the basis

of the challenge.

3. The school principal, or principal’s designee, upon receiving a

written request from a parent(s)/guardian(s), shall hold an

informal conference with the parent(s)/guardian(s) within 15

school days from the date of receipt of the request. The school

principal, or principal’s designee, will amend or delete information

he or she determines to be inaccurate, irrelevant or improper. If the

school principal, or principal’s designee, refuses to amend the

information, he or she shall inform the parent(s)/guardian(s) of the


Page 11 of 15

refusal and advise the parent(s)/guardian(s) of his/her right to

proceed with a hearing.

4. If the dispute is not resolved by the informal conference, formal

procedures shall be initiated:

a. A hearing officer, who shall not be employed in the

attendance center where the student is enrolled, shall be

appointed by the District.

b. The hearing officer shall conduct a hearing within a

reasonable time, but no later than 15 days after the informal

conference, unless the parent(s)/guardian(s) and school

officials agree upon an extension of time. The hearing officer

shall notify the parent(s)/guardian(s) and the school officials

of the time and place of the hearing.

c. A verbatim record of the hearing shall be made by a

recording or a court reporter.

d. At the hearing, each party shall have the right to (1) present

evidence and to call witnesses, (2) cross-examine witnesses,

(3) counsel, (4) a written statement of any decision and

reasons therefore; and (5) appeal an adverse decision of the

hearing officer to the Regional Superintendent as provided

by law.

5. The written decision of the hearing officer shall, no later than 10

days after the conclusion of the hearing, be transmitted to the

parent(s)/guardian(s) and the District. It shall be based solely on

the information presented at the hearing and shall be one of the

following:

a. To retain the challenged contents of the student record;

b. To remove the challenged contents of the student record; or

c. To change, clarify or add to the challenged contents of the

student record.

6. Any party shall have the right to appeal the decision of the local

hearing officer to the Regional Superintendent, or Intermediate

Service Center (“ISC”) if the Office of Regional Superintendent has

been abolished, within 20 school days after such decision is

transmitted. If the parent(s)/guardian(s) appeals, the

parent(s)/guardian(s) shall so inform the school and within 10

school days, the District shall forward a transcript of the hearing, a

copy of the record entry in question and any other pertinent

materials to the Regional Superintendent/ISC. The District may


Page 12 of 15

initiate an appeal by the same procedures. Upon receipt of such

documents, the Regional Superintendent/ISC shall examine the

documents and record to determine whether the District's proposed

action in regard to the student's record is in compliance with the

Illinois School Student Records Act, make findings and issue a

written decision to the parent(s)/guardian(s) and the District

within 20 school days of the receipt of the appeal documents. If the

subject of the

appeal involves the accuracy, relevance, or propriety of any entry in

special education records, the Regional Superintendent/ISC should

seek advice from special education personnel:

a. Who were not authors of the entry; and

b. Whose special education skills are relevant to the subject(s)

of the entry in question.

7. District 225 shall implement the decision of the Regional

Superintendent/ISC.

8. If, as a result of the appeal process, it is determined that the

information is inaccurate, irrelevant, or improper , District 225

shall amend the information and inform the parent(s)/guardian(s)

in writing.

9. If, as a result of the appeal process, it is determined that the

information is not inaccurate, irrelevant, or improper , District 225

shall inform the parent(s)/guardian(s) of his/her right to place in

the student’s record a statement of reasonable length setting forth

his/her position on any disputed information contained in the

record.

10. The District shall ensure that a statement placed in an education

record as described above:

a. Is maintained by District 225 as part of the record of the

student as long as the record or contested portion is

maintained by the District; and

b. Is disclosed by District 225 to any party to whom the records

of the student are disclosed.

F. Former Student Requests for Name Change to Records

Requests by former students to change their name on school records will be

considered on a case-by-case basis, based on the following:

a. Changes will be made only to academic transcripts and diplomas;


Page 13 of 15

b. Changes will not be made if it is not technologically feasible given

the District’s then existing hardware, software, and database

limitations (The District will not purchase or otherwise acquire

new hardware or software for the purpose of making a name

change to records);

c. The request must be accompanied by appropriate court order

approving the name change;

d. Any cost for the change, including reprinting of diplomas, must be

covered by the requestor;

e. If requesting a name change to a diploma, approval of the name

change will be contingent upon the requestor returning the

original diploma to the District.

FG. Retention and Destruction of Records

1. District 225 maintains two types of school student records: permanent and

temporary.

a. The permanent record shall include:

(1) Basic identifying information, including the student’s name

and address, birth date and place, and gender, and the

names and addresses of the student’s parents;

(2) Academic transcript, including grades, graduation date,

grade level achieved, and the unique student identifier

assigned and used by the Student Information System

established pursuant to Section 1.75 of rules governing

Public Schools Evaluation, Recognition and Supervision (see

23 Ill. Adm. Code 1.75);

(3) Attendance record;

(4) Health record;

(5) Scores received on all State assessment tests administered at

the high school level (i.e., grades 9 through 12) (see 105 ILCS

5/2-3.64(a));

(6) Record of release of permanent record information in

accordance with Section 6(c) of the Illinois School Student

Records Act [105 ILCS 10/6(c)];

If not maintained in the temporary record, may also consist of:

(7) Honors and awards received; and


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(8) Information concerning participation in school-sponsored

activities or athletics, or offices held in school-sponsored

organizations.

b. No other information shall be placed in the permanent record. The

permanent record shall be maintained for at least 60 years after the

student has graduated, withdrawn, or transferred.

c. The temporary record may include:

(1) Family background information;

(2) Intelligence test scores, group and individual and aptitude

test scores;

(3) Reports of psychological evaluations, including information

on intelligence, personality and academic information

obtained through test administration, observation, or

interviews;

(4) Elementary and secondary achievement level test results;

(5) Participation in extracurricular activities including any

offices held in school-sponsored clubs or organizations;

(6) Honors and awards received;

(7) Teacher anecdotal records;

(8) Disciplinary information, specifically including information

regarding an expulsion, suspension, or other punishment for

misconduct involving drugs, weapons, or bodily harm to

another;

(9) Special education records;

(10) Any verified reports or information from non-educational

persons, agencies or organizations of clear relevance to the

education of the student;

(11) A record of release of temporary record information in

accordance with Section 6(c) of the Illinois School Student

Records Act [105 ILCS 10/6(c)];

(12) Information provided under Section 8.6 of the Abused and

Neglected Child Reporting Act [325 ILCS 5/8.6], as required

by Section 2(f) of the Illinois School Student Records Act

[105 ILCS 10/2(f)];


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(13) The completed home language survey form (see 23 Ill. Adm.

Code 228.15);

(14) Health-related information;

(15) Accident Reports

(16) Other disciplinary information; and

(17) Records associated with plans developed under section 504

of the Rehabilitation Act of 1973 (29 USC 701 et seq.).

d. District 225 will maintain the student's temporary record for at

least 5 years after the student transfers, graduates, or permanently

withdraws.

2. District 225's destruction of school student records shall be pursuant to

prior notice to the parent(s)/guardian(s) and in accordance with federal

and State law, including the Local Records Act.

LEGAL REF.:20 U.S.C. § 1232g (Family Educational Rights and Privacy Act),

20 U.S.C. §§ 1400, et seq. (Individuals with Disabilities Education

Improvement Act)

34 C.F.R. §§ 300.127, 300.560-576, 300.740.

34 C.F.R. Part 99.

50 ILCS 205/1 et seq. (Local Records Act).

105 ILCS 10/1 et seq.; 740 ILCS 110/1 et seq.; 50 ILCS ' 205/1 et seq.

740 ILCS 110 et seq. (Mental Health and Developmental Disabilities

Confidentiality Act).

23 Ill. Admin. Code Part 375 (student records).

44 Ill. Admin. Code Part 4000 (local records)

20 U.S.C. 7908 (No Child Left Behind Act)

Approved: 1977

Revised: January 14, 2002; July 22, 2002; August 11, 2003, September 24, 2012,

June 26, 2017