โ† Illinois School District Audit|All Investigations|FOIA Letter Center|Help InvestigateUpdated: May 2026
โ† IllinoisSchoolDistrictAudit.org | Site Index | Financial Anomaly Report | Food & Custodial Vendors | Vendor Master Dossier
FINANCIAL TRANSPARENCY โ–ธ VENDOR PAYMENTS

Illinois School District
Statewide Vendor Database 2020โ€“2024

677,439 vendor payment records from Illinois K-12 school districts covering fiscal years 2020โ€“2024. Sourced from Illinois State Board of Education Annual Financial Reports (AFR). All payments over $2,500 are required to be disclosed. This database enables pattern analysis for concentration risk, no-bid contract identification, and political relationship mapping.

677,439
Payment Records
2,033
Districts
180,670
Unique Vendors
$104.9B
Gross Total
5
Fiscal Years
โš ๏ธ Data Quality Notice: The gross total of $104.9 billion includes confirmed data anomalies โ€” notably a $12.5B district-to-district posting and $7.0B in AT&T charges for a single year that represent coding errors in the AFR source data, not actual payments. Adjusted spend for legitimate vendor contracts is estimated at approximately $65โ€“75 billion over 5 years. All anomalies are flagged in the section below.

๐Ÿ“Š Annual Spend by Fiscal Year

Note: FY2020 and FY2023 spikes are driven by data anomalies identified below
FY2020 $27.53B
FY2021 $13.91B
FY2022 $15.37B
FY2023 $29.57B
FY2024 $18.52B

๐Ÿšจ Anomaly & Investigation Flags

9 flags identified requiring source document review or FOIA follow-up
๐Ÿ”ด DATA ANOMALY
Herscher School Dist #2 โ€” Vendor
A school district appears as a vendor receiving $12.5 billion in 2023. This is almost certainly a ledger or coding error where an inter-fund transfer was recorded as an external vendor payment. Requires source document review.
$12.5B
๐Ÿ”ด DATA ANOMALY
AT&T โ€” Telecom
AT&T receives $7.0 billion in apparent telecom charges in FY2020, dropping to ~$335K annually thereafter. The 2020 figure is statistically impossible for telecom and represents a data entry or coding error.
$7.0B in 2020
๐ŸŸ  INVESTIGATION FLAG
Alexander Leigh Center for Autism โ€” Special Ed Placement
$3.49 billion recorded in 2020 alone vs ~$2M/year thereafter. Likely a bulk posting or coding error. However, the underlying special ed private placement contracts across 36 districts warrant FOIA review for out-of-district placement rates and costs.
$3.49B (2020 spike)
๐ŸŸ  INVESTIGATION FLAG
AMN Healthcare Allied โ€” Travel Nurses
Travel nurse staffing company books $1.74B in 2020 โ€” COVID-era emergency staffing. Usage across only 3 districts suggests massive concentration. Source: special education nursing and paraprofessional services.
$1.74B (2020)
๐ŸŸ  INVESTIGATION FLAG
C. Acitelli Heating & Piping Contractors
$818 million in HVAC/piping contracts concentrated at just 2 districts over 5 years. No-bid life safety or FPS fund usage warrants immediate FOIA. No public competitive bid record found on EMMA.
$818M at 2 districts
๐ŸŸก CONCENTRATION FLAG
Alarm Detection Systems, Inc.
Security alarm monopoly across 15 districts. $238M over 5 years โ€” average $15.9M/district. Check for no-bid security contracts and board member connections to ADT/Alarm Detection principals.
$238M at 15 districts
๐ŸŸก CONCENTRATION FLAG
Pepper Construction (multiple name variants)
Pepper Construction appears under at least 4 name variants (PEPPER CONSTRUCTION, PEPPER CONSTRUCTION COMPANY, Pepper Construction Company, Pepper Construction) totaling an estimated $700M+ across 21+ districts. Name fragmentation may obscure true bid concentration.
~$700M combined
๐ŸŸก CONCENTRATION FLAG
Nicholas & Associates, Inc. (two variants)
Architecture/CM firm appears as both 'NICHOLAS & ASSOCIATES INC' and 'NICHOLAS & ASSOCIATES, INC.' โ€” combined $425M. Check for board member relationships and sole-source justifications.
$425M combined at ~30 districts
๐ŸŸก CONCENTRATION FLAG
TARVIN, KANDACE โ€” Individual Name as Vendor
An individual person's name (Kandace Tarvin) appears as a vendor receiving $36.5 million from a single district. This pattern โ€” individual payee at large dollar amounts โ€” warrants investigation for potential improper payments, ghost employment, or undisclosed contracts.
$36.5M at 1 district

๐Ÿ’ฐ Top 50 Vendors by Total Payments (Ex. Payroll/Tax/Benefits)

Excludes IRS, TRS, IMRF, EFTPS, direct payroll transfers, and benefit administrators. Focuses on contracted services.
Vendor NameTotal Paid (FY20-24)Districts
Herscher School Dist #2$12,500,000,0001.0
AT& T$7,003,408,73314.0
ALEXANDER LEIGH CENTER FOR AUTISM$3,494,689,28436.0
AMN HEALTHCARE ALLIED,INC.$1,743,228,2063.0
EDUCATIONAL BENEFIT COOPERATIVE$1,068,841,105134.0
C. ACITELLI HEATING & PIPING CONTRACTORS, INC$818,370,3772.0
NIHIP$578,297,56754.0
ALLENDALE ASSOCIATION$489,707,64962.0
HEALTH CARE SERVICE CORPORATION$453,155,45240.0
PEPPER CONSTRUCTION$418,027,39821.0
BLUE CROSS BLUE SHIELD OF IL$362,027,39474.0
ILLINOIS DEPARTMENT OF REVENUE$345,584,432236.0
BLUE CROSS BLUE SHIELD$321,323,68088.0
TEACHERS' RETIREMENT SYSTEM$270,553,56480.0
FIRST STUDENT$263,052,649114.0
BLUE CROSS BLUE SHIELD OF ILLINOIS$249,945,24645.0
Educational Benefit Cooperative$240,714,17241.0
ALARM DETECTION SYSTEMS, INC$238,682,89215.0
GILBANE BUILDING COMPANY$234,335,96524.0
BLUE CROSS BLUE SHIELD MEDICAL$233,630,3442.0
COLE TAYLOR BANK$226,472,90916.0
First Student$220,332,27062.0
NICHOLAS & ASSOCIATES INC$217,133,55113.0
Payroll Bank Account$212,340,40913.0
NICHOLAS & ASSOCIATES, INC.$208,695,57914.0
HEALTH CARE SERVICE CORP$199,274,28414.0
BANK OF NEW YORK MELLON$181,356,51433.0
Gilbane Building Company$179,270,55413.0
FIRST STUDENT INC$175,118,50378.0
Bluecross Blueshield Of Il$172,783,9692.0
Blue Cross Blue Shield$159,154,70295.0
Downers Grove GS #58$158,375,6353.0
BLUE CROSS$158,178,9204.0
DURHAM SCHOOL SERVICES$157,976,49045.0
PEPPER CONSTRUCTION COMPANY$152,807,02011.0
District 203 Health/Dental$151,541,1982.0
Blue Cross Blue Shield of IL$150,228,71521.0
UMB BANK$146,198,141113.0
Payroll Vendor$141,892,6732.0
Community Cons. Sch. Dist. 64$140,786,8152.0
ILLINOIS CENTRAL SCHOOL BUS$138,821,85641.0
TRS$136,911,945184.0
Blue Cross Blue Shield Of Illinois$136,745,2109.0
US BANK$134,515,39956.0
OLD NATIONAL BANK$133,123,31017.0
CLOCKTOWER COMMUNITY BANK$132,910,0002.0
ZIONS BANK$127,932,58268.0
HINSDALE BANK & TRUST$123,482,2022.0
KILDEER CCSD #96$122,255,5452.0
UMB BANK NA$120,474,47257.0

๐Ÿ—๏ธ Construction & Capital Vendors

Construction, renovation, and architecture firms. Cross-check against referendum bond proceeds and no-bid justifications.
Vendor NameTotal PaidDistricts
PEPPER CONSTRUCTION$418,027,39821.0
GILBANE BUILDING COMPANY$234,335,96524.0
Gilbane Building Company$179,270,55413.0
PEPPER CONSTRUCTION COMPANY$152,807,02011.0
WIGHT CONSTRUCTION SERVICES, INC.$105,485,8993.0
Pepper Construction$83,953,4767.0
GILBANE$81,911,4153.0
VISION CONSTRUCTION & CONSULTING, INC$65,527,4942.0
WIGHT & COMPANY$64,364,51340.0
Russell Construction Company$54,154,6835.0
Pepper Construction Company$46,863,1116.0
CAMOSY CONSTRUCTION$42,480,8812.0
VISION CONSTRUCTION AND CONSULTING$41,904,8401.0
IHC Construction Companies$38,405,4802.0
IHC Construction Companies, LLC$37,803,4652.0
POETTKER CONSTRUCTION$35,463,21311.0
BYRNE & JONES CONSTRUCTION$35,048,90145.0
GILBANE BUILDING CO GEN ACCT$34,046,7912.0
POETTKER CONSTRUCTION COM, INC$33,838,9203.0
HOLLAND CONSTRUCTION SERVICES$32,284,89710.0

๐Ÿ“„ FOIA Action Items โ€” Construction Contracts

  • Request all construction contracts >$25K issued without competitive bid under Life Safety or FPS funds (5 ILCS 265 ยง11-5)
  • Request board minutes and resolution approvals for any Pepper Construction, Gilbane, or Nicholas & Associates contracts exceeding $50K
  • Request all architect-of-record agreements โ€” these often operate as sole-source, multi-year relationships
  • Cross-reference principals of top construction firms against school board member disclosure statements (ISBE Form SEI)

๐Ÿฅ Insurance & Benefits Vendors

Health insurance carriers. Blue Cross Blue Shield of Illinois dominates through multiple name variants โ€” combined exposure estimated at $1.5B+ over 5 years.
Vendor NameTotal PaidDistricts
HEALTH CARE SERVICE CORPORATION$453,155,45240.0
BLUE CROSS BLUE SHIELD OF IL$362,027,39474.0
BLUE CROSS BLUE SHIELD$321,323,68088.0
BLUE CROSS BLUE SHIELD OF ILLINOIS$249,945,24645.0
BLUE CROSS BLUE SHIELD MEDICAL$233,630,3442.0
HEALTH CARE SERVICE CORP$199,274,28414.0
Blue Cross Blue Shield$159,154,70295.0
BLUE CROSS$158,178,9204.0
Blue Cross Blue Shield of IL$150,228,71521.0
Blue Cross Blue Shield Of Illinois$136,745,2109.0
United HealthCare Services$120,230,8022.0
Blue Cross Blue Shield Of Il$110,974,2915.0
BLUE CROSS/BLUE SHIELD$88,522,60430.0
BLUE CROSS AND BLUE SHIELD OF ILLINOIS$44,783,37726.0
Blue Cross Blue Shield of Illinois$44,515,55537.0

๐Ÿ”— Related Investigation Pages

๐Ÿฝ๏ธ Food & Custodial Vendors
Dynasty chains, CPS contracts, SodexoMagic and Aramark conflicts
๐Ÿ“ Vendor Master Dossier
18 vendors, mob pipelines, dynasty ownership chains
๐Ÿ“Š Vendor Concentration Analysis
Market concentration, geographic monopolies, bid patterns
๐Ÿ”— Cross-Reference Framework
Linking vendors to board members, political donations, contracts
๐Ÿ’ฐ Financial Anomaly Report
Life safety fund misuse, zero debt service patterns, AFR irregularities
๐Ÿ“‹ Bond & Referendum Database
$47B+ in bonds, 247 HIGH priority districts, EMMA cross-reference

๐Ÿ“„ Statewide Vendor FOIA Roadmap