(10 ILCS 5/9-11) (from Ch. 46, par. 9-11)
    Sec. 9-11. Financial reports.
    (a) Each quarterly report of campaign contributions, expenditures, and independent expenditures under Section 9-10 shall disclose the following:
        (1) the name and address of the political committee;
        (2) the name and address of the person submitting the
    
report on behalf of the committee, if other than the chair or treasurer;
        (3) the amount of funds on hand at the beginning of
    
the reporting period;
        (4) the full name and mailing address of each person
    
who has made one or more contributions to or for the committee within the reporting period in an aggregate amount or value in excess of $150, together with the amounts and dates of those contributions, and, if the contributor is an individual who contributed more than $500, the occupation and employer of the contributor or, if the occupation and employer of the contributor are unknown, a statement that the committee has made a good faith effort to ascertain this information;
        (5) the total sum of individual contributions made to
    
or for the committee during the reporting period and not reported under item (4);
        (6) the name and address of each political committee
    
from which the reporting committee received, or to which that committee made, any transfer of funds in the aggregate amount or value in excess of $150, together with the amounts and dates of all transfers;
        (7) the total sum of transfers made to or from the
    
committee during the reporting period and not reported under item (6);
        (8) each loan to or from any person, political
    
committee, or financial institution within the reporting period by or to the committee in an aggregate amount or value in excess of $150, together with the full names and mailing addresses of the lender and endorsers, if any; the dates and amounts of the loans; and, if a lender or endorser is an individual who loaned or endorsed a loan of more than $500, the occupation and employer of that individual or, if the occupation and employer of the individual are unknown, a statement that the committee has made a good faith effort to ascertain this information;
        (9) the total amount of proceeds received by the
    
committee from (i) the sale of tickets for each dinner, luncheon, cocktail party, rally, and other fund-raising events; (ii) mass collections made at those events; and (iii) sales of items such as political campaign pins, buttons, badges, flags, emblems, hats, banners, literature, and similar materials;
        (10) each contribution, rebate, refund, income from
    
investments, or other receipt in excess of $150 received by the committee not otherwise listed under items (4) through (9) and, if the contributor is an individual who contributed more than $500, the occupation and employer of the contributor or, if the occupation and employer of the contributor are unknown, a statement that the committee has made a good faith effort to ascertain this information;
        (11) the total sum of all receipts by or for the
    
committee or candidate during the reporting period;
        (12) the full name and mailing address of each person
    
to whom expenditures have been made by the committee or candidate within the reporting period in an aggregate amount or value in excess of $150; the amount, date, and purpose of each of those expenditures; and the question of public policy or the name and address of, and the office sought by, each candidate on whose behalf that expenditure was made;
        (13) the full name and mailing address of each person
    
to whom an expenditure for personal services, salaries, and reimbursed expenses in excess of $150 has been made and that is not otherwise reported, including the amount, date, and purpose of the expenditure;
        (14) the value of each asset held as an investment,
    
as of the final day of the reporting period;
        (15) the total sum of expenditures made by the
    
committee during the reporting period; and
        (16) the full name and mailing address of each person
    
to whom the committee owes debts or obligations in excess of $150 and the amount of those debts or obligations.
    For purposes of reporting campaign receipts and expenses, income from investments shall be included as receipts during the reporting period they are actually received. The gross purchase price of each investment shall be reported as an expenditure at time of purchase. Net proceeds from the sale of an investment shall be reported as a receipt. During the period investments are held they shall be identified by name and quantity of security or instrument on each quarterly report during the period.
    (b) Each report of a campaign contribution of $1,000 or more required under subsection (c) of Section 9-10 shall disclose the following:
        (1) the name and address of the political committee;
        (2) the name and address of the person submitting the
    
report on behalf of the committee, if other than the chair or treasurer; and
        (3) the full name and mailing address of each person
    
who has made a contribution of $1,000 or more.
    (c) Each quarterly report shall include the following information regarding any independent expenditures made during the reporting period: (1) the full name and mailing address of each person to whom an expenditure in excess of $150 has been made in connection with an independent expenditure; (2) the amount, date, and purpose of such expenditure; (3) a statement whether the independent expenditure was in support of or in opposition to a particular candidate; (4) the name of the candidate; (5) the office and, when applicable, district, sought by the candidate; and (6) a certification, under penalty of perjury, that such expenditure was not made in cooperation, consultation, or concert with, or at the request or suggestion of, any candidate or any authorized committee or agent of such committee. The report shall also include (I) the total of all independent expenditures of $150 or less made during the reporting period and (II) the total amount of all independent expenditures made during the reporting period.
    (d) The Board shall by rule define a "good faith effort".
    The reports of campaign contributions filed under this Article shall be cumulative during the reporting period to which they relate.
    (e) Each report shall be verified, dated, and signed by either the treasurer of the political committee or the candidate on whose behalf the report is filed and shall contain the following verification:
    "I declare that this report (including any accompanying schedules and statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete report as required by Article 9 of the Election Code. I understand that willfully filing a false or incomplete statement is subject to a civil penalty of up to $5,000.".
    (f) A political committee may amend a report filed under subsection (a) or (b). The Board may reduce or waive a fine if the amendment is due to a technical or inadvertent error and the political committee files the amended report, except that a report filed under subsection (b) must be amended within 5 business days. The State Board shall ensure that a description of the amended information is available to the public. The Board may promulgate rules to enforce this subsection.
(Source: P.A. 103-600, eff. 7-1-24.)