DeKalb Times

Enrollment at Sandwich CUSD 430 has fallen 21 percent over the past decade, while local taxpayer spending has risen 40 percent.

But school administrators say the district needs millions more from taxpayers, who will decide whether to give it to them in a ballot referendum March 20.

How many millions? They haven't yet said.

The referendum question asks for an eight-fold increase in Sandwich CUSD 430's "Debt Service Extension Base" (DSEB), or the amount it can take in property taxes to repay debt each year.

That amount is currently capped at $87,411; the district wants the ability to raise it 800 percent-- or to $787,411 in 2018-- then automatically increase that amount annually by five percent or inflation, whichever is lower.

The debt increase sets the stage for significant borrowing-- as much as $33 million worth-- by Sandwich schools at a time enrollment is falling and home prices are still recovering from the 2008 recession.

According to the Illinois State Board of Education, Sandwich schools have about $3 million in debt but are allowed to borrow $36 million.

Enrollment falling, spending (and property taxes) growing

An analysis by Local Government Information Services, which publishes the DeKalb Times, found that District 430 enrollment fell from 2,387 in 2007 to 1,930 in 2016, or 21 percent. 

Enrollment in Sandwich public schools has fallen ten years in a row.

Taxpayer spending on Sandwich schools, however, has not been reduced with the lower student load. Rather, it has risen sharply.

Overall per-pupil spending rose from $10,287 in 2007, adjusted for inflation, to $14,198 in 2015. That's a 41 percent increase over the decade.

The increased spending has led to larger property tax bills which have repressed home values in Sandwich.

According to Zillow, the median home sale price in Sandwich was $177,000 in 2017, still 21 percent lower than what it was in 2008 ($224,000, inflation-adjusted).

Sandwich District 430 officials say they need the extra millions because, despite the revenue spike, they haven't budgeted and saved for capital improvements or maintenance of the district's six school buildings.

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Sandwich CUSD 430 Enrollment, 2007 to 2016

Year	Enrollment	CHG
2016	1,930	-1.7%
2015	1,964	-4.6%
2014	2,059	-3.8%
2013	2,141	-4.2%
2012	2,234	-1.5%
2011	2,269	-2.2%
2010	2,320	-2.1%
2009	2,369	-0.2%
2008	2,374	-0.5%
2007	2,387
	TOTAL CHG	-20.9%

Source: Illinois State Board of Education

Sandwich CUSD 430 Per-Pupil Spending, 2007 to 2016

Year	Per Pupil Spending		% CHG
	Nominal	Real
2016	$14,198	$0
2015	$14,022	$14,199	16.4%
2014	$12,033	$12,199	0.0%
2013	$11,843	$12,201	3.5%
2012	$11,272	$11,783	3.4%
2011	$10,685	$11,401	-20.1%
2010	$12,957	$14,261	34.2%
2009	$9,500	$10,628	0.5%
2008	$9,483	$10,571	2.8%
2007	$8,887	$10,287
		TOTAL CHG	40.7%

Source: Illinois State Board of Education