FORENSIC AUDIT REPORT — FREEPORT SD 145

Freeport, Stephenson County, Illinois | Unit District | Entity: ENT-0076
Enrollment: 3597Counsel: FranczekBoard Members: 4Est. Waste: $0Senate: IL-45 | House: IL-90
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EXECUTIVE SUMMARY

This is a public record forensic audit of Freeport SD 145. Data sourced from ISBE 2025 Report Card, Illinois Statewide Education Governance and Financial Audit 2026, MSRB EMMA bond registry, and ISBE Annual Financial Report. All findings based on public records. Zero FOIA requests to this district required to compile this report.
Estimated Taxpayer Waste
$0
Board Status
NO
Counsel Contract
VERIFIED
Annual Legal Spend
$1.1M
EBF Funding Tier
Tier 1 (74.5%)
ISBE Summative Rating
Not rated

Priority Findings

SECTION 1: DISTRICT PROFILE AND FINANCIAL SNAPSHOT

FieldValue
District NameFreeport SD 145
SuperintendentDr. Anna Alvarado
Phone815-232-0300
Websitehttp://www.freeport.k12.il.us
TypeUnit District
CountyStephenson
City/RegionFreeport
Enrollment3597
ISBE Entity IDENT-0076
IL Senate DistrictIL-45
IL House DistrictIL-90
Title I StatusNone
EBF Tier1
EBF Adequacy %74.5%
Per-Pupil Expenditure$8017.08
ISBE Summative RatingNot rated
EBF Adequacy
74.5%
UNDERFUNDED — below 100% EBF adequacy target
EBF Tier 1: This district is NOT receiving its full EBF entitlement — grounds for ISBE complaint.

SECTION 3: BOARD COMPOSITION AND GOVERNANCE

3.0 — Current Board Members

#NameRoleSource
1Michael PomericoPresidentverified
2Gabriela CastilloVice Presidentverified
3Greta HarrellSecretaryverified
4Edward GordonMemberverified

3.1 — The Law

105 ILCS 5/10-10.5 prohibits more than 3 of 7 board members from the same PLSS township (6x6 mile cell). Violation = illegal board. 105 ILCS 5/10-11 makes those seats automatically vacant.

FieldValue
Ultra Vires VotesNO
Board Status (Forensic)NO
Board Member of NoteMember_CD
Secondary EmploymentNone documented
No ultra vires votes confirmed from available governance data. Board composition should still be independently verified using county clerk voter registration records vs. PLSS township coordinates.

3.2 — How to Verify Board Residency (Self-Help)

SECTION 4: LEGAL COUNSEL — FRANCZEK

FieldValue
Counsel of RecordFranczek
AddressAddress not on file — search ARDC attorney directory at iardc.org
Fee Agreement StatusVERIFIED
Hourly Billing Rate$375/hr
Annual Legal Spend$1.1M
Fee agreement status: VERIFIED. Verify by requesting copy of executed engagement letter via FOIA (5 ILCS 140).

Documented Violations — Franczek

How Taxpayers Can Act

SECTION 5: FOIA NON-COMPLIANCE AND TRANSPARENCY

No specific FOIA violation records on file for this district. Risk level: Unknown. This district should be served with FOIA requests per the template below.

FOIA Request Template for This District

To: FOIA Officer, Freeport SD 145 Request 1 — LEGAL FEES: All executed fee agreements with Franczek or any law firm, FY2015-present. All legal invoices paid to Franczek, FY2015-present, including hourly rate and matter description. Request 2 — TRANSPORTATION: All transportation service contracts, FY2010-present, with vendor names and rates. All ISBE PTCRS submissions, FY2010-present. Request 3 — BOARD GOVERNANCE: All board member residential addresses. All Statement of Economic Interest filings by board members, FY2020-present. All board meeting minutes where attorney was in attendance, FY2020-present. Request 4 — BONDS AND FINANCE: All bond resolutions, official statements, and continuing disclosure filings, FY2010-present. All construction contracts over $25,000, FY2015-present. Request 5 — CTE AND CURRICULUM: All articulation agreements with community colleges for dual credit. All curriculum adoption minutes and voting records, FY2015-present. Statutory basis: 5 ILCS 140/3. Response required within 5 business days. Non-compliance: File complaint at illinoisattorneygeneral.gov/government/foi

Health/Life Safety Bond FOIA Request

Health/Life Safety (SFPS) Bond Records Request — 5 ILCS 140/3: 1. All HLS 10-year facility survey reports (FY2010-present) — include engineer/architect name and firm. 2. All SFPS bond authorizations and board resolutions (FY2010-present). 3. All construction contracts for HLS/SFPS projects — include contractor, amount, and bid process. 4. All called-inspection records and certificates of occupancy for HLS projects (FY2010-present). 5. All financial advisor and bond counsel invoices for SFPS bond issuances (FY2010-present). NOTE: SFPS bonds do not require voter approval and are exempt from PTELL tax caps. Verify that all bond proceeds were spent on certified HLS violations — not cosmetic renovation.

FOIA Enforcement Chain

SECTION 6: FINANCIAL FORENSICS

Enrollment
3-Year Proficiency Trend (2022 → 2025): ELA: 14.0% → 27.9% ▲ +13.9%  |  Math: 11.7% → 18.3% ▲ +6.6%
3597
Per-Pupil Expenditure
$8017.08
EBF Adequacy
74.5%
Annual Legal Spend
$1.1M
Hourly Legal Rate
$375/hr
Est. Total Waste
$0
ELA Proficiency
27.9%
Math Proficiency
18.3%
4-Year Grad Rate
80.0%
9th Grade On Track
71.9%

Transportation Analysis

ItemValueFlag
Transportation VendorUnknownUnverified
Bypass Mileage TotalUnknownVerify via PTCRS
Transport IrregularityNone documentedNot documented
Bid Law StatusNot documentedVerify
Section 29-5 ClaimN/AReview ISBE PTCRS
How to verify transportation fraud:
1. Look up PTCRS filings at apps.isbe.net/ptcrsinquiry
2. Compare cost-per-mile to Illinois average ($2.50/mile)
3. Check for year-over-year rate increases exceeding CPI (~3%/year)
4. FOIA: Request all transportation vendor contracts and invoices for 10 years
5. If cost-per-mile exceeds $5.00, file complaint with ISBE Finance Division

SECTION 7: DEMOGRAPHICS (ISBE 2025)

DemographicPercentage
White42.4%
Hispanic / Latino16.9%
Black / African American24.7%
Asian1.0%
MENA*
IndicatorPercentage
Low Income59.5%
IEP (Special Education)14.9%
English Learner (EL)11.5%
Chronic Absenteeism34.8%
Student Attendance Rate90.5%
Demographic to Curriculum Gap: A district that is 59.5% low-income and 16.9% Hispanic with 663 CTE concentrators is providing some CTE access — see sector gaps below.
Source: ISBE 2025 Report Card — Verified Data
Illinois Religious Context (ARDA 2020): Statewide, Catholic adherents declined 28% (1990–2020); Islam tripled to 311K adherents; Evangelical Protestant grew 54%; Mainline Protestant fell 48%. Religious demographic shifts directly affect public school enrollment patterns, board composition, and curriculum policy. View 30-Year Illinois Religious Trend →

SECTION 9: PROFICIENCY, POVERTY & CURRICULUM ACCESS ANALYSIS (2021–2025)

IAR scores (grades 3–8). 2021 = first post-COVID year (2020 cancelled). Poverty data from ISBE 2025 Report Card. CTE and services data from ISBE 2025.

5-Year Proficiency Trend (All Students)

Metric2021
Post-COVID
20222023202420254-Yr Trend
ELA — All Students12.1%14.0%14.0%19.2%27.5%▲ +15.4pp
Math — All Students11.1%11.7%11.3%12.1%18.3%▲ +7.2pp
ELA — Low Income7.2%9.2%9.1%13.2%21.8%
Math — Low Income6.4%7.2%6.9%7.6%12.4%
ELA — IEP2.1%1.5%2.2%3.8%6.0%
Math — IEP3.3%40.0%2.7%2.1%4.7%
+5.7pp ELA Low Income gap vs All (2025)+21.5pp ELA IEP gap vs All (2025)+5.9pp Math Low Income gap vs All (2025)+13.6pp Math IEP gap vs All (2025)

Poverty × Curriculum Access Analysis

This district is 59.5% low income.  |  6.8% homeless students. Research shows low-income students receive 40–50% fewer advanced course offerings and face 3× higher chronic absenteeism rates than peers.

IndicatorAll StudentsLow IncomeBlackHispanicGap Analysis
ELA Proficiency (2025) 27.5% 21.8% 13.7% 23.7% +5.7pp Low Inc gap
Math Proficiency (2025) 18.3% 12.4% 7.9% 14.8% +5.9pp Low Inc gap
9th Grade On Track 71.9% 63.5% 54.2% 78.3% +8.4pp Low Inc gap
4-Year Graduation Rate 80.0% 78.9% 83.3% +1.1pp Low Inc gap
Chronic Absenteeism 34.8% Elevated absenteeism directly correlates with low-income housing instability, lack of transportation, and food insecurity. ⚠ High
CTE Participants (Total) 663 354 (53.4% of CTE) If low-income % of CTE < district low-income enrollment %, students are underrepresented in career pathways. ⚠ Underrepresented
CTE Postsecondary Placement (Low Inc) 56.5% Perkins Act target: 60%+
Out-of-School Suspensions 11.0% Suspensions remove students from instruction — disproportionately affecting low-income and minority students. ⚠ High

School Support Services vs. Poverty Need

High-poverty districts require MORE support staff, yet IL data consistently shows they have FEWER. National standards shown for comparison.

ServiceThis DistrictNational StandardStatusPoverty Impact
School Counselor1:4631:250 (ASCA/NASN)⚠ UnderstaffedLow-income students need 2× counselor time for FAFSA, mental health, career planning
School Nurse1:7221:750 (ASCA/NASN)✓ AdequateHomeless/food-insecure students present at nurse 3× more frequently
School Psychologist1:17991:500 (ASCA/NASN)⚠ UnderstaffedTrauma, poverty-related stress, and IEP evaluations increase dramatically with poverty
School Social Worker1:4241:250 (ASCA/NASN)⚠ UnderstaffedSocial workers are the primary poverty-intervention link between school and family
Why this matters: A district that is 59.5% low income with a 1:463 counselor ratio has a structural barrier to poverty intervention built into its staffing model. FOIA request: demand the district's staffing plan and how it addresses ESSA Section 1114 schoolwide program requirements.
💰 FY2024 Finance (ISBE): Per-Pupil Expenditure: $19,940  |  EBF Adequacy: 80.0% (Tier 2)
EBF = Evidence-Based Funding adequacy vs IL formula. 100% = fully funded. Districts below 60% cannot adequately staff poverty interventions, counselors, or CTE programs.
📍 Stephenson County Economic Context (ACS 2024):
County Poverty Rate: 13.9%  |  Median Household Income: $64,043  |  Bachelor's Degree+: 20.7%  |  County Population: 43,768
County poverty and education attainment are the strongest predictors of school district chronic absenteeism, CTE access gaps, and IAR proficiency. Districts in high-poverty counties require proportionally greater state EBF investment.

SECTION 8: CTE AND DUAL CREDIT ANALYSIS

Total CTE Concentrators (ISBE 2025): 663

CTE Concentrators by Sector

SectorConcentrators
Information TechnologyNONE
Health Sciences23
Health Occupations23
Business ManagementNONE
Law & Public Safety13
Construction & Architecture49
TransportationNONE
Agriculture & Natural Resources30
Arts & AV TechnologyNONE
FinanceNONE
No specific access gap documented. Review CTE concentrator data by race/income for equity gaps.
What this district should offer (based on demographics):
Healthcare / CNA / Nursing | IT and Cybersecurity | Agriculture Technology | Manufacturing and Trades | Business Management
Nearest Community College Partners:
Local regional community college — check ICCB district map at iccb.org

How to Force Dual Credit Expansion

SECTION 10: BOND ISSUANCE AND DEBT — MSRB EMMA VERIFIED

⚠ MSRB EMMA DATA — 9 Bond Series: Freeport SD 145 has issued bonds across 9 series. Total par value on record: $294,310,000. SEC Rule 15c2-12 requires continuing disclosure on all active issuances.
Bond SeriesIssue DateTotal ParFirst MaturityLast MaturityMaturities
GENERAL OBLIGATION LIMITED TAX SCHOOL BONDS, SERIES 2023A12/14/2023$27,680,00010/01/204110/01/204314
TAXABLE GENERAL OBLIGATION LIMITED TAX REFUNDING SCHOOL BONDS, SE12/14/2023$4,680,00010/01/204110/01/20416
GENERAL OBLIGATION LIMITED TAX SCHOOL BONDS, SERIES 2020A11/24/2020$84,000,00010/01/203510/01/204060
TAXABLE GENERAL OBLIGATION LIMITED TAX REFUNDING SCHOOL BONDS, SE11/24/2020$9,600,00010/01/202610/01/203512
GENERAL OBLIGATION LIMITED SCHOOL BONDS SERIES 2018A06/01/2018$96,940,00002/01/202902/01/203582
GENERAL OBLIGATION REFUNDING LIMITED SCHOOL BONDS, SERIES 201405/08/2014$8,940,00002/01/202902/01/20298
GENERAL OBLIGATION LIMITED TAX SCHOOL BONDS, SERIES 2025A03/11/2025$14,570,00010/01/204910/01/20492
GENERAL OBLIGATION SCHOOL BONDS, SERIES 2025C03/11/2025$27,900,00010/01/202610/01/204932
TAXABLE GENERAL OBLIGATION LIMITED TAX SCHOOL BONDS, SERIES 2025B03/11/2025$20,000,00010/01/204410/01/20478
SEC Rule 15c2-12: Requires continuing disclosure on MSRB EMMA. Failure to file annual reports or material event notices is a federal securities violation.
File SEC complaint at: sec.gov/tcr
📄 View on MSRB EMMA →
Bond Market Context: Illinois school district bonds are underwritten by firms including Bernardi Securities, Raymond James, Baird, and Stifel. Health/Life Safety (SFPS) bonds (105 ILCS 5/17-2.11) can be issued WITHOUT voter approval and are exempt from PTELL tax caps. New legislation effective July 2024 further expanded no-referendum bonding authority. View Illinois Bond Market & Underwriter Guide →

STUDENT GROWTH ANALYSIS — ISBE 2024 COHORT vs BASELINE

Student Growth Percentile (SGP) measures how much students grew relative to their academic peers. The 2024 cohort vs baseline shows Freeport SD 145's growth gap — a negative gap means 2024 students are performing below their baseline peers.

ELA Growth vs Baseline (2024)
▼ -11.2 pts
2024 Cohort: 41.2% | Baseline: 52.4%
Math Growth vs Baseline (2024)
▼ -4.7 pts
2024 Cohort: 44.6% | Baseline: 49.2%
Subject2024 Cohort SGP2024 Baseline SGPGapStatus
ELA / Reading41.2%52.4%-11.2 pts vs baselineDeclining
Mathematics44.6%49.2%-4.7 pts vs baselineOn Track
Color Key: Green = growth gap > -5 pts (on track) | Yellow = -5 to -10 pts (caution) | Red = < -10 pts (declining cohort). Source: ISBE 2024 Student Growth Data — Verified.

SECTION 12: STATUTORY COMPLIANCE SCORECARD

Compliance ItemStatusStatute
🟢Written fee agreement with counselPASSARDC Rule 1.5
🟢Board composition — no ultra vires votesPASS105 ILCS 5/10-10.5 / 10-11
🔴Legal spend documented in governance auditFAIL105 ILCS 5/10-22.21a
🟢Transportation vendor — competitive bid on filePASS105 ILCS 5/29-3
🟢Transportation mileage accuracyPASSISBE PTCRS reporting
🟢Bid law compliance on constructionPASS30 ILCS 500 / 105 ILCS 5/10-20.21
🟢FOIA compliance — timely/complete responsesPASS5 ILCS 140
🟢CTE program availability for studentsPASS20 USC 2301 (Perkins V)
🔴Title I equitable services complianceFAIL20 USC 6321
🟢Equity: CTE access for low-income studentsPASSTitle VI / Perkins V
🟢Board member secondary employment disclosurePASS5 ILCS 420
🔴SEC Rule 15c2-12 bond disclosure reviewFAILSEC Rule 15c2-12 / MSRB Rule G-17

FAIL = non-compliance documented or strongly indicated | PASS = compliant or uncontradicted | Based on available public records only.

SECTION 12B: DATA-DRIVEN STATUTORY COMPLIANCE FLAGS

Generated from ISBE 2025 Report Card data cross-referenced against federal and Illinois statutes. 4 VIOLATION(S)  |  3 WARNING(S) detected from public data. Not all violations are detectable from public data alone — FOIA requests required to confirm.

Compliance FindingStatusStatute / Authority
🔴Chronic absenteeism exceeds 20% — intervention mandate triggered
34.8% of students chronically absent (10%+ days missed). IL law requires attendance officer action at 5 unexcused absences. Districts with >20% chronic absenteeism must implement evidence-based attendance interventions under ESSA.
VIOLATIONESSA §1111(g)(1)(C); 105 ILCS 5/26-2a
🔴IEP students at 6.0% ELA proficiency — FAPE question
Only 6.0% of IEP students proficient in ELA. Under IDEA, districts must provide a Free Appropriate Public Education (FAPE) enabling meaningful educational progress. This rate suggests IEP goals and services may not be providing FAPE. ISBE APR Indicator 3 reporting required.
VIOLATIONIDEA §612(a)(1) / 20 USC 1412; 23 IAC Part 226
🔴~413 EL students — Transitional Bilingual Ed required
Estimated 413 English Learners (11.5% of enrollment). If 20+ share the same home language in a grade, a Transitional Bilingual Education program is REQUIRED by law. FOIA request: demand bilingual program documentation and teacher endorsements (23 IAC 228).
CHECK REQUIRED105 ILCS 5/14C-3; 23 IAC Part 228
🔴6.8% students homeless — McKinney-Vento liaison required
6.8% of students identified as homeless. Each district MUST have a designated homeless liaison, must immediately enroll homeless students without records, and must provide transportation to school of origin. FOIA: demand liaison designation letter and services log.
CHECK REQUIREDMcKinney-Vento Act / 42 USC 11431; ESSA Title IX Part A
🔴11.0% out-of-school suspension rate — disproportionality review required
11.0% OOS suspension rate. IL law limits K-3 suspensions (10-22.6b). For IEP students, suspension >10 days triggers manifestation determination (23 IAC 226.730). Racial disproportionality in discipline is a Title VI violation.
VIOLATION105 ILCS 5/10-22.6; IDEA 23 IAC 226.730; Title VI
🟡1:463 counselor ratio — below ASCA standard
1:463 ratio exceeds 1:250 ASCA standard. In a high-poverty district, this gap directly reduces academic achievement and postsecondary access.
WARNINGESSA §8101(52); ISBE School Counseling Guidelines
🔴Low-income ELA proficiency 21.8% in a 59.5% low-income district — Title I obligations unmet
A 59.5% low-income district with only 21.8% ELA proficiency for low-income students must operate a schoolwide program under ESSA §1114, using evidence-based interventions. Demand the district's Title I schoolwide plan via FOIA.
VIOLATIONESSA Title I §1114 / 20 USC 6314; 20 USC 6321
How to act on these findings: Each violation listed above has a corresponding complaint pathway. ESSA violations → ISBE complaint or US DOE Office of Elementary & Secondary Education. IDEA violations → IL State Complaint to ISBE Special Education Services, or Due Process Hearing. Title VI/IX → OCR complaint at ocrcas.ed.gov (free, no attorney required). Perkins V → IL DCEO complaint. FOIA violations → IL Attorney General Public Access Counselor: (312) 814-5526.

SECTION 14: TAXPAYER LEGAL ROADMAP — FILE IT YOURSELF

You do not need an attorney to initiate most of these actions. This district is in Stephenson County. Your filing court is the Stephenson County Circuit Court.

Action 1 — FOIA Request (No Attorney Needed)

Action 2 — ARDC Complaint Against Attorneys (No Attorney Needed)

Action 3 — Quo Warranto Petition (Board Illegality)

Action 4 — SEC Complaint (Bond Fraud)

Action 5 — OCR Complaint (Civil Rights / Curriculum Access)

Action 6 — ISBE Complaint (District Regulatory Failure)

Contact / Statewide Audit:
Michael F. Henry | Illinois Statewide School District Compliance and Equity Audit | orlandmfh@gmail.com
All data is public record. Prepared as part of statewide accountability audit filed with ISBE, ARDC, SEC, and MSRB.