MCUSD 185 Evidence Based Funding Falls Short
By Darcie Shinberger
In Fiscal Year 2026, Macomb Community Unit School District No. 185 received $19 million – or 73 percent - from the state for Evidence Based Funding (EBF). For a district serving more than 2,000 students across five schools and paying roughly 158 teachers, 186 support staff and 13 administrators, which includes school principals, that sounds substantial. But according to Assistant Superintendent Margie Rhoades, it falls far short of what the district actually needs … and for Fiscal Year 2027, the district is projected to be at only 61.8 percent of its funding adequacy, or roughly $18.9 million.
'We should have an adequacy target of $26 million,' Rhoades said. 'And if we're going to receive 11 percent less for FY27, that gap grows to a $11.69 million. The district is fortunate to have reserve fund balances for now.'
The Gap
The state created Evidence Based Funding in 2017 to fix a major problem in the state: wealthy school districts had money, and economically disadvantaged districts did not. Rhoades explained that for years, school funding has relied heavily on local property taxes, which means that schools in areas with a high tax bases could have schools with two Olympic swimming pools, while schools in less wealthy areas couldn't afford to pay their teachers. EBF was supposed to change that by directing state money to districts that needed it most, she explained.
'The state calculates what each district should spend per student based on the cost of quality education, or what a Tier 4 – a top school - provides. Then it looks at what the district already has, such as property tax revenue, federal dollars and other funding,' Rhoades shared. 'If a gap exists, the EBF is supposed to fill it. Districts serving more students in poverty and students with disabilities receive priority and funding to address the gaps.'
The state classifies Macomb as a Tier 1 school district, the lowest tier — meaning it serves the most economically disadvantaged students and should receive the most state support.
The Reality
The state has not fully funded the formula it created, Rhoades explained. Even at the low end of the scale, Macomb's adequacy target is $26 million, and if the district received an additional $7 million, it would only reach about 80 percent of what it should have (using FY26 figures). The state set a target to fund schools up to 90 percent; however, that has not happened.
'And costs keep rising. Food, technology, safety upgrades and payroll all cost more each year. Special education services and transportation cost more as the state is prorating less,' she pointed out. 'New safety requirements, like Alyssa's Law for school security, are critical but come without state or federal money to pay for them.'
The district makes up the difference through close to $11.4 million from in property taxes (already at the maximum levy allowed), limited federal dollars and grants.
The district's operational budget for Fiscal Year 2027 will be approved at the Sept. 21 Board meeting. The district's tentative 20262027 budget is on display at each district building and the Macomb Public Library from Aug. 20-Sept. 21.
The Impact
Rhoades stressed the need is real.
According to the Illinois Report Card, 56.7 percent of Macomb students qualify for free or reduced-price lunches, live in substitute care and/or have families receiving public aid, compared to the state average of 49.7 percent. Ten years ago, Macomb's rate was 45.7 percent, and it has climbed nearly every year since.
'Our students require more resources, additional intervention, counseling, special education services and support staff,' she added. 'EBF recognizes that, but without full funding, we have to get creative with the things we do.'
The Future... Creative Approaches, Cost Conservation 'We're being fiscally prudent with every dollar, and maybe we look at partnerships with neighboring districts to share resources, particularly for special education and to address the overall teacher shortage,' Rhoades stressed.
But after a decade of EBF on the books, Macomb's assistant superintendent doesn't expect the district to ever reach 90 percent of its adequacy target.
'Our state has shortchanged education throughout the years,' she said. 'We continue to advocate for EBF support, and we feel like our voices are finally being heard. The district will keep doing what it can with what it has. But without the full funding the formula, the gap between what Macomb students deserve and what they receive remains.'
Neighboring Districts According to the Illinois Report Card, Bushnell-Prairie City Community Unit School District No. 170's EBF is 82.2 percent of adequacy, with an adequacy target of approximately $8.1 million and EBF final resources of about $6.7 million. The district's student enrollment is 578, and with 60.9 percent of its students considered low-income.
West Prairie Community Unit School District 103 has a final Evidence-Based Funding resource amount of $7.6 million, putting the district at 103.1 percent of its adequacy target, according to its Illinois Report Card summary. The district's student enrollment is 555, and with 50.5 percent of its students considered low-income.
Carthage Elementary School District No. 317 operates with an adequacy target of $5.1 million and EBF resources of $4.1 million, putting the district at 81 percent of adequacy, as noted by its Illinois Report Card data. The district's student enrollment is 405, and with 45.9 percent of its students considered low-income.
Tier 4 School Example Using the Barrington Community Unit School District 220 as a Tier 4 example, the suburban school is at 118.2 percent of adequacy under Illinois’ Evidence-Based Funding (EBF) model, as indicated on the Illinois Report Card data for the district. With 7,881 students served across 12 schools in the district, the number of low-income students sits at 20 percent.
Barrington's school district has an EBF adequacy target of approximately $120 million., with its final resources coming in at around $140 million, placing the district well above the state's calculated adequacy threshold. Because Barrington 220 exceeds 100 percent, it is considered fully funded per the state model, meaning local property taxes make up a large portion of its overall operating budget. The average property tax bill for Barrington homeowners, which spans five counties, range from $10,370 to $17,532. The Barrington area has a total population of over 47,000 residents.
To learn more about districts in the state, including EBF rates, visit illinoisreportcard. com.
