Avoca School District 37 is planning to spend $800,000 on electrical, air conditioning and boiler upgrades at Avoca West Elementary in Glenview next year, pushing the small North Shore district into a projected $228,769 deficit even as property tax revenue climbs 3.5%.
The district's FY2027 tentative budget became available for public inspection on Aug. 7 at the Business Office at 2921 Illinois Road in Wilmette. A public hearing is scheduled for Sept. 17 at 6 p.m. in the Marie Murphy School Community Room at the same address. The board must adopt a final budget by Sept. 30.
The district serves roughly 704 students in grades PreK–8 at Marie Murphy School in Wilmette and Avoca West Elementary in Glenview, feeding into New Trier Township High School District 203.
The numbers
Total projected revenues: $20,682,254. Total expenditures: $20,911,023.
Chief School Business Official Tracy Miller wrote in an Aug. 6 budget memo that the shortfall is not structural. The district is deliberately drawing down reserves to fund capital projects at Avoca West, including $559,500 for electrical and AC work and $189,880 for a boiler replacement. Even after that transfer, the operating fund balance is projected at 79% of annual expenditures, well above the district's 65% minimum target.
Under Illinois State Board of Education rules, the budget is considered balanced and does not require a deficit reduction plan.
Property taxes and state funding
Local property taxes account for 95.6% of the district's revenue. The estimated 2026 tax extension is $18,088,961, reflecting a 3.5% increase composed of 3.0% CPI growth plus 0.5% from new construction.
State Evidence-Based Funding is estimated to hold at $464,000. Federal revenues are projected to drop approximately 24% from the prior year.
Staffing and benefits
Salaries and benefits together make up about 69% of total spending, budgeted at $11,909,142 in salaries and $2,565,680 in benefits. Teacher salaries follow the district's collective bargaining agreement; administrators and non-certified staff are budgeted for a 3.5% raise.
Health insurance premiums are budgeted to jump 15.4% for HMO plans and 16.48% for PPO.
Special education
The budget shows a decrease in outplaced special education tuition based on current enrollment needs. Under the Wilmette Community Special Education Agreement, Avoca sends students with severe disabilities to Wilmette School District 39. The budget documents do not include special education staffing ratios or the number of students with IEPs and 504 plans. Families seeking that data can file a FOIA request with the district at avoca37.org or contact Assistant Superintendent of Student Services Kristen Moore.
Budget vs. actual spending
In each of the past three fiscal years, actual expenditures came in well below budget: by $759,094 in FY24, $1,479,703 in FY25 and $1,411,388 in FY26. That track record suggests the projected deficit may not materialize.
Superintendent Dr. Sandra Arreguín did not provide comment on the budget by publication.
North Shore Schools Week Ahead
- Sept. 17, 6 p.m. — Avoca School District 37 public hearing on FY2027 budget. Marie Murphy School Community Room, 2921 Illinois Road, Wilmette. No registration required.
- Sept. 30 — Deadline for Avoca District 37 board to adopt final FY27 budget and file with Cook County Clerk's Office, North Cook Intermediate Service Center and ISBE.
