What is the Evidence-Based Funding (EBF) model?

State funding formulas calculate an 'adequacy target' for each district based on student needs (poverty, English learners, special education) and compare it to available local resources. Districts furthest from their target receive the most new state funding.

What does the funding gap mean?

The funding gap is the difference between what a district needs (its adequacy target) and what it currently receives from all sources. A district at 90% of its adequacy target has a 10% funding gap. States aim to bring all districts to at least 90% adequacy over time.

How are EBF tiers determined?

Districts are grouped into four tiers based on their percentage of adequacy: Tier 1 (below 70%), Tier 2 (70-90%), Tier 3 (90-100%), and Tier 4 (above 100%). New state funding flows primarily to Tier 1 and Tier 2 districts to close the biggest gaps first.

Waggoner, IL School Funding Gaps & Adequacy

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School Funding — FY2026i

NCES

State funding formulas determine whether Panhandle CUSD 2 has enough money. Here's where it stands. 90-100% of adequacy — receives limited new state funding.

How School Funding Works

State funding formulas calculate an Adequacy Target for each district, the estimated cost to provide an adequate education. Districts are then compared against that target.

Districts are assigned to Tiers 1-4 based on their percentage of adequacy. Tier 1 districts (most underfunded) receive the largest share of new state funding.

Tier 1: Below 60% of adequacy

Tier 2: 60% to below 90% of adequacy

Tier 3: 90% to below 100% of adequacy

Tier 4: At or above 100% of adequacy

Source: State Education Funding Data

% of Adequacyi

98.2%

Adequacy Gapi

$103K

Funding vs. Needi

Panhandle Comm Unit SCH Dist 298.2%

$5.6M funded$5.7M target

District Detail

Panhandle Comm Unit SCH Dist 2Tier 3

98.2% funded$103K gap

90-100% of adequacy — receives limited new state funding

The state estimates it costs $5.7M to adequately educate all students in this district. The district currently has $5.6M in resources — that's 98.2% of what it needs. There's a $103K gap between what the district has and what it needs.

What it needsi

$5.7M

What it hasi

$5.6M

From the statei

$1.2M

This district is better funded than 74% of districts statewide.

Statewide Tier Distributioni

Tier 1: 36

Tier 2: 579

Tier 3: 96 (yours)

Tier 4: 221