Lake Forest School Taxes: What The Bottom Line Leaves Out

A glossy pamphlet recently arrived in mailboxes across Lake Forest and Lake Bluff.

It is called The Bottom Line, and Lake Forest Districts 67 and 115 use it to tell taxpayers how well they are managing public money.

The pamphlet is not useless. In fact, this year’s edition appears more transparent than last year’s, likely because taxpayers are paying closer attention than ever. But when it comes to Lake Forest school taxes, the most important context is still missing.

The pamphlet tells residents that administration is small.

It does not fully explain how narrowly “administration” is being defined.

It tells residents that the tax rate is low. It does not fully explain why Lake Forest can have a low rate and still support some of the highest spending in the state.

It tells residents the District is practicing “responsible stewardship.” It does not tell residents that both districts take the maximum property tax increase allowed under Illinois law each year.

Parents Care read this year’s edition. We compared it to last year’s. Here is what the pamphlet leaves out.

Why Lake Forest School Taxes Deserve More Context

The central issue is not whether Lake Forest and Lake Bluff have strong schools. We do.

The issue is whether taxpayers, parents, teachers, and community members are receiving the full financial picture.

A district brochure should not simply present the most favorable version of the numbers. It should help the public understand what those numbers mean, what they exclude, and how they connect to school board decisions, staffing priorities, academic achievement, student safety, and fiscal responsibility.

That is why this matters.

The Administration Slice Is Too Narrow

The District wants residents to look at a small pie slice labeled “administration” and conclude that administrators are only a tiny share of the workforce: 6.4%, up from 6% by the District’s own accounting.

But that slice is small in part because of how the District defines and frames administration.

For example, the Chief Communications Officer is counted in the administration category. That makes sense.

But the Communications Manager and Communications Specialist, whose work supports the District’s administrative communications function and helps produce materials like The Bottom Line, are not counted in that same slice.

Instead, they are grouped with non-administrative roles such as custodians and food service workers.

That kind of categorization may be technically explainable under the District’s framework, but it does not give taxpayers the clearest picture.

The real test should be simple: what does the position do?

If a Coordinator, Specialist, Manager, or Director supports administrative operations, taxpayers deserve to know how that role fits into the broader administrative structure.

Parents Care will continue reviewing the District’s staffing categories and will show taxpayers what the District’s count appears to leave out.

Headcount Is Not the Same as Cost

Even if residents accept the District’s narrow definition of administration, headcount is still not the most important number.

Dollars are.

A small share of employees can still consume a much larger share of the budget. Administrative compensation, benefits, and related costs can be significantly higher than the costs associated with many other staff roles.

That means a 6.4% share of headcount may represent a much larger share of salaries, benefits, and ultimately the school tax bill.

The Bottom Line does not show taxpayers what share of the budget administration actually consumes.

Parents Care is reviewing the District’s own filings with the Illinois State Board of Education and will share more detailed findings later this summer.

The “Lowest Tax Rate” Claim Is True but Incomplete

The pamphlet emphasizes that Lake Forest schools have the lowest tax rate among peer districts.

That may be true.

But it is not the whole story.

Lake Forest has extraordinary property wealth. That means the District can have a comparatively low tax rate while still collecting enough revenue to fund very high spending.

According to the figures reviewed by Parents Care, District 115 had a property value per student of approximately $2.36 million last year.

New Trier was approximately $1.94 million.

Stevenson was approximately $0.89 million.

That context matters.

With nearly three times the property wealth per student as some peer districts, a low tax rate can still produce substantial revenue. Calling that “fiscal responsibility” without explaining the property wealth behind it gives residents an incomplete picture.

A low rate does not automatically mean low spending. It may simply mean the tax base is unusually wealthy.

Spending Transparency Still Matters

The Bottom Line also does not provide the level of spending detail taxpayers deserve.

Parents Care is reviewing district transaction records, including monthly credit card and vendor reports. Those records include charges for hotels, conference-related travel, registration fees, and restaurant expenses.

We are working through hundreds of receipts, some appear to show $700+ dollars at seafood restaurants, Miramar, Wildfire, etc., which appear to be coded as "professional development"

For example, one District credit card statement snippet reviewed by Parents Care appears to show hotel charges, conference-related travel, and nearly $4,000 at two Palo Alto restaurants during what appears to have been a professional-development trip.

We are still reviewing the records and will report our findings carefully.

That reporting will include names, dates, vendors, amounts, and links or references to the underlying public records where appropriate.

This is why transparency matters. Taxpayers should not have to rely on summary pamphlets alone. They should be able to see the receipts.

Both Districts Take the Maximum Annual Tax Increase

One of the most important facts missing from The Bottom Line is also one of the simplest.

Every year, both districts raise the school tax levy by the maximum amount allowed under PTELL, Illinois’ property tax cap law.

That does not mean the districts are violating the law. They are operating within it.

But taxpayers deserve to know that when the District describes its approach as “responsible stewardship,” it is also choosing to take the full annual increase the law permits.

Those two facts can exist at the same time.

Lake Forest and Lake Bluff can have strong schools, and the District can still be taking every dollar the law allows.

Parents deserve to hear both.

The Bottom Line for Lake Forest School Taxes

Parents Care believes strong schools require more than strong branding.

They require transparency, accountability, academic achievement, student safety, rigorous academics, and fiscal responsibility.

The Bottom Line presents part of the story. Our concern is what it leaves out.

It leaves out the full context behind the administration count.

It leaves out the difference between headcount and actual cost.

It leaves out the property wealth that makes a low tax rate possible.

It leaves out detailed spending records.

And it leaves out the fact that both districts take the maximum annual property tax increase allowed by law.

Parents Care exists to make sure the full picture is said out loud, not just the most flattering part.

If this information is useful, please share it with your neighbors. The more Lake Forest and Lake Bluff residents look at the data, the better decisions our school board and district leaders will make.