Ill. Admin. Code tit. 23, § 100.TABLE C – Revenue Accounts

Label	Account Number	Source; Notes

RECEIPTS/REVENUE FROM LOCAL SOURCES	1000
AD VALOREM TAXES	1100
Educational Purposes Levy	1110	105 ILCS 5/17-2 and 17-3.
Operations and Maintenance Purposes Levy	1111	105 ILCS 5/17-5.
Bond and Interest Purposes Levy	1112	105 ILCS 5/17-9.
Transportation Purposes Levy	1113	105 ILCS 5/17-4.
Municipal Retirement Purposes Levy	1114	40 ILCS 5/7-171.
Working Cash Purposes Levy	1115	105 ILCS 5/20-3.
Public Building Commission Rent Levy	1116	50 ILCS 20/18.
Capital Improvement Purposes Levy	1117	105 ILCS 5/17-2 and 17-2.3.
Fire Prevention & Safety Purposes Levy	1118	105 ILCS 5/17-2.11.
Emergency Financial Assistance Levy	1119	105 ILCS 5/1B-8 and 1F-62.
Tort Immunity/Judgment Purposes Levy	1120	745 ILCS 10/9-109.
Leasing Purposes Levy	1130	105 ILCS 5/17-2.2c.
Special Education Purposes levy	1140	105 ILCS 5/ 17-2.2a.
FICA and Medicare Only Levies	1150	Social Security taxes and the employer's share of Medicare Only payments; 40 ILCS 5/21-110, 110.1.
Area Vocational Construction Purposes Levy	1160	105 ILCS 5/17-2.4.
Summer School Purposes Levy	1170	105 ILCS 5/17-2 and 17-2.1.
Other Tax Levies	1190	Taxes received from other tax levies not specifically identified (describe and itemize).
PAYMENTS IN LIEU OF TAXES	1200
Mobile Home Privilege Tax	1210
Payments from Local Housing Authorities	1220
Corporate Personal Property Replacement Taxes	1230	Amounts received to replace personal property tax revenues lost.
Other Payments in Lieu of Taxes	1290
TUITION	1300
Total Regular Tuition	1310	Amounts received for pupils attending the district's regular schools; 105 ILCS 5/10-20.12a.
Regular Tuition from Pupils or Parents (In-State)	1311
Regular Tuition from Other Districts (In-State)	1312
Regular Tuition from Other Sources (In-State)	1313
Regular Tuition from Other Sources (Out-of-State)	1314
Total Summer School Tuition	1320	Amounts received for pupils attending summer school.
Summer School Tuition from Pupils or Parents (In-State)	1321
Summer School Tuition from Other Districts (In-State)	1322
Summer School Tuition from Other Sources (In-State)	1323
Summer School Tuition from Other Sources (Out-of-State)	1324
Total CTE Tuition	1330	Amounts received for pupils attending career and technical education programs.
CTE Tuition from Pupils or Parents (In-State)	1331
CTE Tuition from Other Districts (In-State)	1332
CTE Tuition from Other Sources (In-State)	1333
CTE Tuition from Other Sources (Out-of-State)	1334
Total Special Education Tuition	1340	Amounts received for pupils attending special education programs.
Special Education Tuition from Pupils or Parents (In-State)	1341
Special Education Tuition from Other Districts (In-State)	1342
Special Education Tuition from Other Sources (In-State)	1343
Special Education Tuition from Other Sources (Out-of-State)	1344
Total Adult Tuition	1350	Amounts received for pupils attending adult/continuing education programs.
Adult Tuition from Pupils or Parents (In-State)	1351
Adult Tuition from Other Districts (In-State)	1352
Adult Tuition from Other Sources (In-State)	1353
Adult Tuition from Other Sources (In-State)	1354
TRANSPORTATION FEES	1400
Total Regular Transportation Fees	1410	Amounts received for transporting pupils to and from school and school activities (regular school day).
Regular Transportation Fees from Pupils or Parents (In-State)	1411
Regular Transportation Fees from Other Districts (In-State)	1412
Regular Transportation Fees from Other Sources (In-State)	1413
Regular Transportation Fees from Co-curricular Activities (In-State)	1415
Regular Transportation Fees from Other Sources (Out-of-State)	1416
Total Summer School Transportation Fees	1420	Amounts received for transporting pupils to and from summer school.
Summer School Transportation Fees from Pupils or Parents (In-State)	1421
Summer School Transportation Fees from Other LEAs (In-State)	1422
Summer School Transportation Fees from Other Sources (In-State)	1423
Summer School Transportation Fees from Other Sources (Out-of-State)	1424
Total CTE Transportation Fees	1430	Amounts received for transporting pupils to and from career and technical education classes.
CTE Transportation Fees from Pupils or Parents (In-State)	1431
CTE Transportation Fees from Other Districts (In-State)	1432
CTE Transportation Fees from Other Sources (In-State)	1433
CTE Transportation Fees from Other Sources (Out-of-State)	1434
Total Special Education Transportation Fees	1440	Amounts received for transporting pupils to and from special education programs.
Special Education Transportation Fees from Pupils or Parents (In-State)	1441
Special Education Transportation Fees from Other Districts (In-State)	1442
Special Education Transportation Fees from Other Sources (In-State)	1443
Special Education Transportation Fees from Other Sources (Out-of-State)	1444
Total Adult Transportation Fees	1450	Amounts received for transporting pupils to and from adult/continuing education programs.
Adult Transportation Fees from Pupils or Parents (In-State)	1451
Adult Transportation Fees from Other Districts (In-State)	1452
Adult Transportation Fees from Other Sources (In-State)	1453
Adult Transportation Fees from Other Sources (Out-of-State)	1454
EARNINGS ON INVESTMENTS	1500
Interest on Investments	1510
Gain or Loss on Sale of Investments	1520	Gains or losses realized from the sale of bonds.
Unrealized Gain/Loss on Investments	1530
FOOD SERVICE	1600
Sales to Pupils − Lunch	1611
Sales to Pupils − Breakfast	1612
Sales to Pupils − A la Carte	1613
Sales to Pupils − Other	1614
Sales to Adults	1620	Amounts received from adults for sale of food products and services.
Other Food Service	1690	Amounts received from local sources for other food service activities.
DISTRICT/SCHOOL ACTIVITY INCOME	1700
Admissions − Athletic	1711	Amounts received from school-sponsored athletic events.
Admissions − Other	1719	Amounts received from admissions to all other school-sponsored events except athletics (describe and itemize).
Fees	1720	Amounts received from pupils for fees such as towel fees, locker fees, and equipment fees (excludes transportation).
Book Store Sales	1730
Other District/School Activity Revenue	1790	All other revenue from district or school activities not otherwise specified.
Student Activity Fund Revenue	1799	All revenue from student activity fund activities.
TEXTBOOK INCOME	1800
Rentals − Regular Textbooks	1811
Rentals − Summer School Textbooks	1812
Rentals − Adult/Continuing Education Textbooks	1813
Rentals − Other	1819	Describe and itemize.
Total Textbook Rentals	1820	105 ILCS 5/10-22.25, 105 ILCS 5/28-8.
Sales − Regular Textbooks	1821
Sales − Summer School Textbooks	1822
Sales − Adult/Continuing Education Textbooks	1823
Sales − Other	1829

Textbooks Other	1890	Textbook revenues not provided for elsewhere in the 1800 series of accounts.
OTHER LOCAL REVENUES	1900
Rentals	1910	Amounts received for rental of school property, real or personal.
Contributions and Donations from Private Sources	1920	Amounts received from a philanthropic foundation, private individual, or private organization for which no repayment or special service to the contributor is expected.
Impact Fees from Municipal or County Governments	1930	Amounts received from a city, town, village, or county government from impact fees assessed in accordance with local ordinances.
Services Provided to Other Districts	1940	Amounts received for services other than tuition and transportation services (e.g., data processing, purchasing, maintenance, accounting, cleaning, consulting, guidance).
Refund of Prior Years' Expenditures	1950	A refund of an expenditure charged to a prior fiscal year's budget.
Payments of Surplus Moneys from TIF Districts	1960	Amounts received from distributions from Tax Increment Financing districts.
Drivers' Education Fees	1970	105 ILCS 5/27-24.2.
Proceeds from Vendors' Contracts	1980	Proceeds received pursuant to contracts between the district and various vendors.
School Facility Occupation Tax Proceeds	1983	Amounts received from distributions of School Facility Occupation Tax proceeds.
Payment from Other Districts	1991	Amounts representing a district's share of special education or career and technical education building costs.
Sale of Vocational Projects	1992	Amounts representing gain from the sale of vocational projects.
Other Local Fees	1993	Amounts assessed or received from local sources for district programs not classified elsewhere (describe and itemize).
Other Local Revenues	1999	Amounts received from local sources not provided for elsewhere in the 1000 series of accounts (describe and itemized).
FLOW-THROUGH RECEIPTS/REVENUE FROM ONE DISTRICT TO ANOTHER DISTRICT	2000
FLOW-THROUGH REVENUE FROM STATE SOURCES	2100	State revenues that can be further subdivided to account for individual grants.
FLOW-THROUGH REVENUE FROM FEDERAL SOURCES	2200	Federal revenues that can be further subdivided to account for individual grants.
OTHER FLOW-THROUGH REVENUE	2300	Other revenues that can be further subdivided to account for individual grants (describe and itemize).
RECEIPTS/REVENUE FROM STATE SOURCES	3000
Evidence Based Funding Formula	3001	105 ILCS 5/18-8.15.
Reorganization Incentives − Deficit Fund Balance	3005	105 ILCS 5/11E-135(c).
Reorganization Incentives − Attendance	3010	105 ILCS 5/11E-135(a).
Reorganization Incentives − Salary Difference	3015	105 ILCS 5/11E-135(b).
Reorganization Incentives − Certified Salary	3020	105 ILCS 5/11E-135(d).
Reorganization Incentives − Feasibility Studies	3021	Amounts received pursuant to appropriations for this purpose.
Emergency Financial Assistance Grants	3050	105 ILCS 5/1B-8 and 1F-62.
Tax Equivalent Grants	3055	105 ILCS 5/18-4.4.
Other Unrestricted Grants-In-Aid from State Sources	3099	Amounts received pursuant to other appropriations (describe and itemize).
Special Education − Private Facility Tuition	3100	105 ILCS 5/14-7.02.
Special Education − Orphanage − Individual	3120	105 ILCS 5/14-7.03.
Special Education − Orphanage − Summer	3130	105 ILCS 5/14-7.03.
Philip J. Rock Center and School	3155	105 ILCS 5/14-11.02.
Educational Materials Center	3156	105 ILCS 5/14-11.01.
Special Education − Other	3199	Amounts received pursuant to other appropriations (describe and itemize).
CTE Improvement (CTEI)	3220	105 ILCS 435.
CTE − WECEP	3225	105 ILCS 5/2-3.66a.
Agriculture Education	3235	105 ILCS 5/2-3.80.
CTE − Student Organizations	3270	105 ILCS 435.
CTE − Other	3299	Amounts received pursuant to other appropriations (describe and itemize).
Evidence-Based Funding Bilingual Education	3305	Revenue is not recorded for this function; however, it can be used as a source of funds code to track expenditures per 105 ILCS 5/14C-12.
State Free Lunch and Breakfast	3360	105 ILCS 125/2.
School Breakfast Initiative	3365	105 ILCS 125/2.5.
Driver Education	3370	105 ILCS 5/27-24.2.
Adult Education (from ICCB )	3410	Amounts received from the Community College Board; 105 ILCS 405.
Adult Education − Other	3499	Amounts received pursuant to other appropriations (describe and itemize).
Transportation − Regular/Vocational	3500	105 ILCS 5/29-5.
Transportation − Special Education	3510	105 ILCS 5/14-13.01(b).
Transportation − ROE Bus Driver Training	3520	105 ILCS 5/3-14.23.
Transportation − Other	3599	Amounts received pursuant to other appropriations (describe and itemize).
Learning Improvement − Change Grants	3610	105 ILCS 5/2-3.25, 2-3.63, and 2-3.64a-5.
National Board Certification	3651	105 ILCS 5/21B-65.

Truants' Alternative and Optional Education	3695	105 ILCS 5/2-3.66.
Regional Safe Schools	3696	105 ILCS 5/13A-8.
Early Childhood − Block Grant	3705	105 ILCS 5/1C-2 and 2-3.71.
ROE/ISC Operations	3730	Amounts received pursuant to 105 ILCS 5/2-3.62, 3-14.23, and 18-6.
ROE Supervisory Expense	3745	Amounts received pursuant to 105 ILCS 5/18-6.
Chicago General Education Block Grant	3766	105 ILCS 5/1D-1.
Chicago Educational Services Block Grant	3767	105 ILCS 5/1D-1.
School Safety and Educational Improvement Block Grant	3775	105 ILCS 5/2-3.51.5.
Technology − Learning Technology Centers	3780	105 ILCS 5/2-3.117.
State Charter Schools	3815	105 ILCS 5/Art. 27A.
Extended Learning Opportunities (Summer Bridges)	3825	105 ILCS 5/10-20.9a.
Infrastructure Improvements − Planning/Construction	3920	105 ILCS 230/5-35.
School Infrastructure − Maintenance Projects	3925	105 ILCS 230/5-100.
Regular Orphanage Tuition (18-3)	3950	105 ILCS 5/18-3.
Tax Equivalent Grants	3955	105 ILCS 5/18-4.4.
After-School Programs − Mentoring & Student Support	3960	Amounts received pursuant to appropriation.
Advanced Placement Classes	3961	105 ILCS 302.
Arts Education	3962	105 ILCS 5/2-3.65a.
Grants to Local Governments, Community Organizations, Not-for-Profit Organizations, and Educational Facilities	3963	Amounts received pursuant to appropriations.
ISBE Special Purpose Trust Fund	3970	105 ILCS 5/2-3.127a.
Class Size Reduction Pilot Project	3981	105 ILCS 5/2-3.136.
Teacher Mentoring Pilot Project	3982	105 ILCS 5/21A-25.
The "Grow Your Own" Teacher Education Initiative	3983	110 ILCS 48.
Education of Homeless Children and Youth State Grant Program	3984	105 ILCS 45.
Children's Mental Health Partnership	3990	405 ILCS 49/15.
State "On-behalf" Payments	3998	Reserved for on-behalf payments by the State.
Emergency Financial Assistance Grant	3999	105 ILCS 5/1B-8.
Temporary Relocation Expense Grant	3999	105 ILCS 5/2-3.77.
Other Restricted Revenue from State Sources	3999	Amounts received pursuant to other appropriations (describe and itemize).
RECEIPTS/REVENUE FROM FEDERAL SOURCES	4000
Federal Impact Aid	4001	ESEA Title VIII - Impact Aid (ALN 84.041).
Other Unrestricted Grants-In-Aid Received Directly from the Federal Government	4009	Amounts received pursuant to other unrestricted appropriations; describe and itemize.
Total Unrestricted Grants Received Directly from the Federal Government	4010
Head Start	4045	Community Opportunities, Accountability, Training, and Educational Services Act of 1998, Title I (ALN 93.600).
Construction (Impact Aid)	4050	ESEA, Title VIII (Impact Aid – Facilities Maintenance) (ALN 84.040).
Magnet	4060	ESEA, Title V, Part C (Magnet Schools Assistance) (ALN 84.165).
Other Restricted Grants-In-Aid Received Directly from the Federal Government	4090	Amounts received pursuant to other restricted appropriations; describe and itemize.
Total Restricted Grants Received Directly from the Federal Government	4095
TOTAL GRANTS RECEIVED DIRECTLY FROM THE FEDERAL GOVERNMENT	4099	Amounts received pursuant to other appropriations.
Title V − Flexibility and Accountability	4100	ESEA, Title V, Part A − Funding Transferability for State and Local Education Agencies.
Title V − SEA Projects	4105	ESEA, Title V, Part A − Funding Transferability for State and Local Education Agencies.
Title V − Rural and Low-Income Schools (REI)	4107	ESEA, Title V, Part B − Rural Education (ALN 84.358).
Title V − Other	4199	Amounts received pursuant to other appropriations (describe and itemize).
Breakfast Start-up	4200	Child Nutrition Act − School Breakfast Program for Start-Up (ALN 10.553).
National School Lunch Program	4210	Child Nutrition Act − National School Lunch Program (ALN 10.555).
Special Milk Program	4215	Child Nutrition Act − Special Milk Program for Children (CFDA 10.556).
School Breakfast Program	4220	Child Nutrition Act − School Breakfast Program (ALN 10.553).
Summer Food Service Admin/Program	4225	Child Nutrition Act − Summer Food Service Program for Children (ALN 10.559).
Child Care Commodity/SFS 13-Adult Day Care	4226	Child Nutrition Act − Child Care and Adult Food Service Program (ALN 10.558).
SAE Nutrition Ed. Loan/TNT	4227	Child Nutrition Act of 1966 (42 USC 1771 et seq.) − (ALN 10.574).
Fresh Fruit and Vegetables	4240	Child Nutrition − Cash Payments.
Child Nutrition Commodity/Salvage	4250	Child Nutrition Act of 1966 (ALN 10.550).
Cash in Lieu of Commodities	4255	Amounts received in lieu of commodities in the food service program.
Food Service − Other	4299	Amounts received pursuant to other appropriations from the U.S. Department of Agriculture for nutrition programs (describe and itemize).
Title I − Low Income	4300	ESEA, Title I, Part A − Improving Academic Achievement of the Disadvantaged (ALN 84.010).
Title I − Low Income − Neglected	4305	ESEA, Title I, Part D − Prevention and Intervention Programs for Children and Youth who are Neglected, Delinquent or At-Risk – State program (ALN 84.013).
Title I − Low Income − Delinquent, LEA	4306	ESEA, Title I, Part D − Prevention and Intervention Programs for Children and Youth who are Neglected, Delinquent or At-Risk (ALN 84.013).
Title I − Neglected and Delinquent Juvenile and Adult Corrections	4315	ESEA, Title I, Part D − Prevention and Intervention Programs for Children and Youth who are Neglected, Delinquent or At-Risk (ALN 84.013).
Title I − Improving the Academic Achievement of the Disadvantaged	4331	ESEA, Title I, Part A (ALN 84.010).
Title I − School Improvement	4339	ESEA, Title I, Part A, section 1003.
Title I − Migrant Education	4340	ESEA, Title I, Part C − Education of Migrant Children (ALN 84.011).
Title I − Other	4399	Amounts received pursuant to other appropriations under Title I of ESEA (describe and itemize).
Title IV − Student Support and Academic Enrichment Grants	4400	ESEA, Title IV, Part A − Student Support and Academic Enrichment Grants.
Title IV − Student Support and Academic Enrichment Grants – State-Level Program	4415	ESEA, Title IV, Part A − Student Support and Academic Enrichment Grants Safe and Drug Free Schools .
Title IV − 21^st Century	4421	ESEA, Title IV, Part B − 21^st Century Community Learning Centers (ALN 84.287).
Title IV − Other (Describe & Itemize)	4499	Amounts received pursuant to other appropriations under Title IV of ESEA (describe and itemize).
Federal Special Education Preschool Flow-Through	4600	IDEA, Part B − Preschool (ALN 84.173).
Federal Special Education Preschool Discretionary	4605	IDEA, Part B − Preschool (ALN 84.173).
Federal Special Education − IDEA Flow-Through/Low Incident	4620	IDEA, Part B (ALN 84.027).
Federal Special Education − IDEA Room and Board	4625	IDEA, Part B (ALN 84.027).
Federal Special Education − IDEA Discretionary	4630	IDEA, Part B (ALN 84.027).
Federal Special Education − IDEA − Part D − Improvement	4631	IDEA, Part D − State Program Improvement Grants for Children with Disabilities (ALN 84.323).
Federal Special Education − IDEA Title VI C − Deaf/Blind	4635	IDEA, Part D − Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities (ALN 84.326).
Federal Special Education − IDEA − Other	4699	Amounts received pursuant to other appropriations under IDEA (describe and itemize).
CTE − Perkins − State Leadership	4720	Carl D. Perkins Career and Technical Education Act of 2006 − State Leadership (ALN84.048A).
CTE − Perkins − DHS Ed	4740	Carl D. Perkins Career and Technical Education Act of 2006 − Corrections or Institutions (ALN 84.048A).
CTE − Perkins − Secondary	4745	Carl D. Perkins Career and Technical Education Act of 2006 − Secondary (ALN 84.048A).
CTE − Perkins Title II − Tech Prep	4770	Carl D. Perkins Career and Technical Education Act of 2006 − Title II - Tech Prep (ALN 84.243A).
CTE − Other	4799	Amounts received pursuant to other appropriations from federal sources (describe and itemize).
Federal − Adult Education	4810	Adult Education State Grant Program (ALN 84.002).
Qualified Zone Academy Bond Tax Credits	4866	Amounts received pursuant to the ARRA; see Section 100.130 of this Part.
Qualified School Construction Bond Credits	4867	Amounts received pursuant to the ARRA; see Section 100.130 of this Part.
Build America Bond Tax Credits	4868	Amounts received pursuant to the ARRA; see Section 100.130 of this Part.
Build America Bond Interest Reimbursement	4869	Amounts received pursuant to the ARRA; see Section 100.130 of this Part.
Race to the Top Program	4901	Available for recording sources of federal funds received pursuant to the Race to the Top Program; see Section 100.130 of this Part.
Race to the Top – Preschool Expansion Grant	4902	Available for recording sources of federal funds received pursuant to the Race to the Top Preschool Expansion Grant Program; see Section 100.130 of this Part.
English Language Instruction for English Learners and Immigrant Students	4905	ESEA, Title III − English Language Instruction for English Learners and Immigrant Students (ALN 84.365).
Title III − English Language Acquisition	4909	ESEA, Title III, Part A − English Language Acquisition Grants (ALN 84.365).
Refugee Children School Impact Grants	4915	Refugee Education Assistance Act of 1980, Refugee and Entrant Assistance Discretionary Grants (ALN 93.576).
McKinney Education for Homeless Children	4920	ESEA, Title VII, Subpart B of the McKinney-Vento Homeless Assistance Act: Education for Homeless Children and Youths Program (ALN 84.196).
Title II − Teacher Quality	4932	ESEA, Title II, Part A, Supporting Effective Instruction.
Title II − Teacher Quality	4935	ESEA, Title II, Part A − Supporting Effective Instruction − State Grants.
Federal Charter Schools	4960	ESEA, Title IV, Part C − Expanding Opportunity Through Quality Charter Schools.
Safe Routes to School	4980	Section 1404 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users Act (P.L. 109-59).
State Assessment Grants	4981	ESEA State Assessment Grants Title I, Part B (ALN 84.368).
Grant for State Assessments and Related Activities	4982	ESSA Grants for State Assessments and Related Activities, Title VI, Part A, Subpart I (CFDA 84.369).
Medicaid Matching Funds − Administrative Outreach	4991	Social Security Act, Title XIX − Medicaid Matching − Administrative Outreach (ALN 93.778).
Medicaid Matching Funds − Fee-for-Service Program	4992	Social Security Act, Title XIX − Medicaid Matching − Fee for Service Programs (ALN 93.778).
Hurricane Emergency Relief	4995	Hurricane Emergency Relief Act.
Other Restricted Grants Received from Federal Government through State	4998	Amounts received pursuant to other federal appropriations (describe and itemize).

(Source: Amended at 49 Ill. Reg. 14518, effective October 29, 2025)