The Bremen High School District 228 board approved a budget for this fiscal year anticipating $143.1 million in revenue and $142.8 million in spending.
Brittany Morrison, the district’s director of finance, said the board aims to keep the budget realistic. The district’s fiscal year began July 1, 2026, and ends June 30, 2027.
“We’ve been able to maintain healthy fund balances, and we’ve also kept programming and staffing consistent throughout the years as well,” Morrison said.
About $53.8 million of revenue is from Evidence-Based funding, a source of state funding that directs money toward disadvantaged students.
Evidence-Based Funding will make up 38% of revenue. The education fund will receive $44.2 million, operations and maintenance will receive $8.4 million and capital projects will receive $530,000, according to the district’s budget presentation.
Regular state grants such as special education grants and transportation reimbursements represent 5% of revenue and federal funding, such as title and special education grants, represent 4% of total revenue, according to the district’s budget presentation.
Local sources such as property taxes, expenditure fees and interest earnings will make up 53% of revenue, Morrison said.
Employee salaries and benefits represent 75.7% of the budget. On average, 446 district employees are enrolled in a PPO plan and the district paid $2,704 in claims a month, according to the budget presentation.
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Purchased services represent 13.8% of the budget, supplies and materials represent 4.7% of the budget and capital projects represent 5.8% of the budget, according to the district’s budget presentation.
Projected cost increases include the cost of natural gas, according to Morrison. Beginning in January 2027, gas costs representing about 8% of the operations and maintenance budget are projected to increase by 60% due to higher demand and more infrastructure.
Since 2020, the district has experienced 7.33% in annual spending growth, and 6.52% in revenue growth, Morrison said, and revenue growth has increased at a slower rate compared to spending..
Past budgets have included property tax grant relief funds and elementary and secondary school relief funds, which are not a part of this upcoming year’s budget.
The district did not qualify for property tax relief grant in fiscal year 2026, and Morrison said she believes it will not qualify again. She said the district has not received elementary and secondary school relief funds.
District 228 consists of Tinley Park, Oak Forest, Bremen and Hillcrest high schools.
No bonds have been issued since 2018, and the district does not have any additional taxpayer burdens from new borrowing. The only outstanding debt the district has is its qualified school construction bond, according to Morrison.
Morrison said the district has about 250 days of cash on hand. The state standard to be considered finically responsible is 90 days.
She also highlighted to the board that the district is designated as a Tier 2 and has reached 77% adequacy.
Designated tier two school districts have adequacy levels between 75.6% and 90%. Schools with a lower adequacy percentage require more state assistance, according to the Illinois State Board of Education.
“We’re moving closer to adequacy,” Morrison said. “I know that was a bit of a shock with the tier two thing I’ve been saying is going to happen for quite awhile, and this is the first year that it actually happened.”
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