Rochelle Elementary District 231 Board Reviews Audit; Tax Levy Tuesday Night

ROCHELLE — The Rochelle Elementary District 231 Board of Education met Tuesday evening at Lincoln Elementary School to review the annual audit, adopt the 2025 tax levy, and hear administrative updates on academic performance and facilities.

Auditor Rebecca Powell of WIPFLI presented the district’s fiscal year 2025 audit, reporting a qualified and adverse opinion due to regulatory reporting standards commonly used by Illinois school districts. The audit identified one material weakness related to 2024 bond proceeds, which has since been corrected. Powell said the district maintained a 3.8 out of 4 financial profile score, earning the state’s highest “recognition” rating.

The audit showed the district ended the year with positive fund balances totaling $38.1 million and 485 days of cash on hand. Federal revenue totaled $4.7 million, including $2.3 million in expiring education stabilization funds, while state revenue reached $7 million.

Assistant Superintendent Tony Doyle reported that all four district schools received “commendable” designations under the Every Student Succeeds Act. Doyle said the district continues focusing on student growth, proficiency, and subgroup progress to work toward “exemplary” status.

Stepping Stones Preschool Director Yazmin Nambo said enrollment reached 202 students this fall, with 109 expected to enter kindergarten next year. She highlighted family engagement activities, monthly screenings, and a focus on kindergarten readiness.

Lincoln Elementary Principal Amy Hayden outlined literacy initiatives targeting early reading proficiency, focusing on small-group phonics instruction and intervention. She said staff are exploring the addition of a transitional kindergarten option for students not yet ready for traditional kindergarten.

The board approved applying for a School Maintenance Grant through the Illinois State Board of Education, which would provide a 50-50 match up to $50,000. Business Manager Kevin Dale said the funds would replace aging science lab equipment at Rochelle Middle School, identified in the district’s health-life safety plan. If awarded, work is expected to take place in the summer of 2026.

Members also adopted and certified the 2025 tax levy at $11,910,100, up 4.99 percent from the previous year’s $11,344,091 extension. The largest share, $7.43 million, will fund educational purposes, followed by $1.99 million for operations and maintenance, and $975,000 for tort immunity. Dale said increases reflect rising transportation and special education costs.

The board approved the audit, reviewed updates to the District Risk Management Plan, and held a first reading of 58 board policy revisions that were released after the spring Illinois legislative session.

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