Each district's Adequacy Target is the calculated cost to educate students within the district based on the cost factors outlined in EBF. Please refer to ISBE's resource materials for the list of cost factors and the steps EBF requires to determine a district's Adequacy Target. Each district's Adequacy Target is calculated by ISBE and updated annually. Please note that the Adequacy Target is not equal to funding, but is what is determined to be the cost of adequate education in each district.​