illinois Policy Institute

May 16, 2013

Budget solutions 2014 supplemental report

Budget and tax

The cost shift: why school districts would benefit from

a 401(k)-style retirement plan
Ben VanMetre, Senior Budget and Tax Policy Analyst

The problem
Illinois has the worst-funded pension systems in the nation. The
structure of Illinois current defined benefit system coupled with
the political unwillingness to reform has left the states pension
systems in danger of running completely dry. Even the head of
the Illinois Teachers Retirement System, or TRS, Dick Ingram,
said the fund may run dry by 2029.1
Unfortunately for students and schools in Illinois, the states
pension crisis is crowding out money for the classroom. Gov.
Pat Quinns proposed 2014 budget cuts $400 million from the
classroom to make room for a $900 million increase in pension
costs.2
A significant driver of Illinois $97 billion pension crisis is the fact
that the state makes pension contributions to TRS on behalf of
school districts, even though teachers arent employees of the
state.3
Under the current system, local school districts set salaries
for teachers. These salaries determine a teachers eventual
pension benefit. In order to fund these pensions, the employee
(the teacher) and the employer (the school district) contribute
specific amounts to the teacher retirement funds each year. But
presently, the school district the employer of these teachers
does not pay the full employer contribution to TRS. Instead,
the state pays on behalf of these districts.
The state pays more than $632 million a year in retirement
costs for local suburban and downstate school districts.4 By
paying the employer contribution of teachers pensions on
behalf of school districts, the state is essentially paying for
spending decisions over which it has little control. This means
that one unit of government hands out benefits while another
pays for them, leading to abuse and the destruction of spending
accountability.
The current arrangement allows school districts to offer teachers
overly generous benefits, including end-of-career salary spikes,
sick day accumulations and other pension sweeteners, with
little incentive to curb retirement costs because the state picks
up the pension payments. In fact, this arrangement provides
an incentive for school districts to continually increase teacher
benefits. As more school districts balloon benefit packages
to attract talent, other districts compete by doing the same
which ultimately perpetuates the cycle of unaffordable and
unsustainable retirement benefits.

Currently, the wealthiest school districts benefit the most

from the states role in funding pensions because they offer
the highest compensation packages. That means that all
taxpayers, including those from downstate, are on the hook
for North Shore pension benefits.
A look at state pension contributions per pupil shows the
dramatic disparities between districts. For example, the
state contributes $1,100 per pupil to cover the annual cost
of teacher pensions in Rondout District 72 in Lake County.
Meanwhile, the state only contributes $249 per pupil to
cover the annual cost of teacher pensions in Dalzell District
98 in Bureau County.5,6
Sending scarce state tax dollars to the wealthiest districts
is regressive and directly contradicts the states goal of
sending education money to districts based on need.
Many school districts have claimed that the cost of making
the employer contribution would be difficult to bear and
could, for example, result in property tax increases. This is
simply untrue. The average cost increase is modest and can
be reconciled with additional spending reforms.

Our solution
The Illinois Policy Institutes comprehensive pension solution
freezes the current defined benefit plan and protects alreadyearned benefits for current workers and retirees.
Going forward the Institutes plan moves government
workers to a 401(k)-style retirement system.7 Rather than
the state making contributions to TRS, the Institutes plan
requires school districts to pay the employer share of
their employees retirement savings plans. This reform is
necessary in order to increase accountability and prevent
the current pension system from crowding out state dollars
meant for the classroom.
The Institutes plan is based on the self-managed 401(a)
plan currently operating in the State Universities Retirement
System, or SURS.8 The SURS self-managed plan had more
than 17,500 participants in 2012.9

Additional resources: illinoispolicy.org

190 S. LaSalle St., Suite 1630, Chicago, IL 60603 | 312.346.5700 | 802 S. 2nd St., Springfield, IL 62704 | 217.528.8800

Under the Institutes plan, a teacher pays 8 percent of her

salary into her own 401(k)-style plan, and the school district
contributes 7 percent of that teachers salary to her retirement
plan.
The 7 percent match under the defined contribution system is
a contractual agreement between the school and the teacher.
The school districts match would be visible in every paycheck
and the contribution would be automatic.
And the cost to school districts is a simple calculation 7
percent of the districts TRS payroll. This gives school districts
more stability and predictability in budgeting teacher retirement
costs. The 7 percent employer contribution will cost school
districts, on average, an amount equal to 2.9 percent of their
total education expenditures. The costs are, therefore, not of
the magnitude that opponents to this reform have portrayed.
The appendix of this report includes the specific cost increase
for each downstate and suburban school district.
In exchange for paying the retirement costs of their employees,
school districts should be given more freedom and flexibility.
They should be given the ability to manage the increased costs
by renegotiating the prevailing wage requirement, project labor
agreements and other unfunded mandates. School districts
can also manage costs by opening up teacher contracts,
negotiating benefits and ending the practice of picking up the
pension contributions for their employees.
Local school districts should also have the freedom to exit
the states retirement systems in the future. School districts
should be free to stay in the new defined contribution plan
going forward or design their own retirement plans from the
ground up.

Why it works
Requiring school districts to pay the employer share of their
employees 401(k)-style retirement savings plans creates
an incentive to be more prudent with the compensation
packages they award, thereby increasing the overall security
of the retirement system. This plan also ends state subsidies to
wealthy school districts and enhances spending accountability,
because costs are paid where they are incurred.
Requiring school districts to be directly accountable for their
employees reduces the states cost by more than $632 million.
The state could save an additional $440 million by implementing
similar reforms for public universities.10 Combined, these
reforms would ultimately reduce the overall cost of state
government by approximately $1 billion.
Accountability for retirement costs, coupled with the rest of the
Illinois Policy Institutes pension reform plan, ultimately restores
fiscal order to the state by eliminating unsustainable pensions
and unfunded liabilities. This paves the way for the economy to
flourish, fostering an environment where businesses can thrive
and create the jobs Illinoisans need.

illinoispolicy.org 2

Appendix
This appendix includes data for 862 school districts in Illinois.11 The data are for fiscal year 2010 and the list is organized by
county. The following definitions describe each variable:
Total district expenditures: This column of information includes the total expenditures for each school district. Total
expenditures include instruction, general administration, support services and other expenditures.12
Teachers creditable earnings: The Illinois Teachers Retirement System, or TRS, defines creditable earnings as, In general,
creditable earnings are forms of compensation that are recognized by TRS as salary for reporting and retirement purposes.
TRS accepts many, but not all, types of compensation Creditable earnings are the basis upon which member contributions,
employer contributions, and benefits are calculated.13,14
Cost of 7 percent employer contribution: Under the Illinois Policy Institutes plan, a teacher pays 8 percent of her earnings
into her own 401(k)-style plan and the school district contributes 7 percent of that teachers earnings to her retirement plan.
The 7 percent contribution equals 7 percent of teachers creditable earnings for each district.15
Contribution as a percent of total expenditures: This is a simple calculation:
Contribution as a percent of total expenditures = 7 percent contribution / total district expenditures.16

illinoispolicy.org 3

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Camp Point CUSD 3

Adams

$8,544,199

$3,889,569

$272,269.86

3.2%

Community USD 4

Adams

$7,007,953

$3,142,856

$220,000

3.1%

Liberty CUSD 2

Adams

$5,220,005

$2,545,833

$178,208

3.4%

Payson CUSD 1

Adams

$5,125,125

$2,417,707

$169,239

3.3%

Quincy SD 172

Adams

$71,297,185

$27,357,284

$1,915,010

2.7%

Cairo CUSD 1

Alexander

$8,535,917

$3,225,755

$225,803

2.6%

Egyptian CUSD 5

Alexander

$5,773,207

$2,536,599

$177,562

3.1%

Bond County CUSD 2

Bond

$18,933,314

$8,315,754

$582,103

3.1%

Mulberry Grove CUSD 1

Bond

$3,936,999

$1,998,236

$139,877

3.6%

Belvidere CUSD 100

Boone

$90,414,375

$42,319,477

$2,962,363

3.3%

North Boone CUSD 200

Boone

$18,163,968

$7,346,336

$514,244

2.8%

Brown County CUSD 1

Brown

$7,571,695

$2,916,889

$204,182

2.7%

Bureau Valley CUSD 340

Bureau

$13,035,084

$5,897,280

$412,810

3.2%

Cherry SD 92

Bureau

$922,113

$307,027

$21,492

2.3%

Dalzell SD 98

Bureau

$623,045

$180,133

$12,609

2.0%

Depue USD 103

Bureau

$4,406,622

$1,833,162

$128,321

2.9%

Hall HSD 502

Bureau

$6,283,557

$2,496,618

$174,763

2.8%

La Moille CUSD 303

Bureau

$3,467,656

$1,385,738

$97,002

2.8%

Ladd CCSD 94

Bureau

$1,611,357

$678,211

$47,475

2.9%

Leepertown CCSD 175

Bureau

$861,057

$341,779

$23,925

2.8%

Malden CCSD 84

Bureau

$1,131,209

$465,017

$32,551

2.9%

Neponset CCSD 307

Bureau

$1,357,183

$500,871

$35,061

2.6%

Ohio CCSD 17

Bureau

$1,116,795

$555,465

$38,883

3.5%

Ohio CHSD 505

Bureau

$903,916

$436,553

$30,559

3.4%

Princeton ESD 115

Bureau

$11,704,979

$5,481,830

$383,728

3.3%

Princeton HSD 500

Bureau

$7,977,214

$3,687,590

$258,131

3.2%

Spring Valley CCSD 99

Bureau

$11,079,263

$2,704,343

$189,304

1.7%

Brussels CUSD 42

Calhoun

$1,572,911

$761,978

$53,338

3.4%

Calhoun CUSD 40

Calhoun

$5,832,235

$2,397,031

$167,792

2.9%

Chadwick Milledgeville SD 399

Carroll

$4,677,927

$2,333,081

$163,316

3.5%

Eastland CUSD 308

Carroll

$9,728,538

$3,935,767

$275,504

2.8%

West Carroll CUSD 314

Carroll

$16,412,843

$6,391,611

$447,413

2.7%

A-C Central CUSD 262

Cass

$5,446,491

$1,946,797

$136,276

2.5%

Beardstown CUSD 15

Cass

$13,706,434

$5,692,651

$398,486

2.9%

Virginia CUSD 64

Cass

$3,805,111

$1,748,571

$122,400

3.2%

Champaign CUSD 4

Champaign

$112,478,828

$50,883,907

$3,561,873

3.2%

Fisher CUSD 1

Champaign

$5,568,275

$2,642,018

$184,941

3.3%

Gifford CCSD 188

Champaign

$1,685,451

$705,798

$49,406

2.9%

Heritage CUSD 8

Champaign

$7,491,959

$2,371,806

$166,026

2.2%

Ludlow CCSD 142

Champaign

$1,055,619

$499,101

$34,937

3.3%

Mahomet Seymour CUSD 3

Champaign

$25,817,256

$12,446,932

$871,285

3.4%

Prairieview Ogden CCSD 197

Champaign

$3,108,561

$1,323,779

$92,665

3.0%

Rantoul City SD 137

Champaign

$23,493,953

$5,819,591

$407,371

1.7%

Rantoul Township HSD 193

Champaign

$8,988,823

$3,716,131

$260,129

2.9%

illinoispolicy.org 4

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Champaign

$6,909,103

$3,187,819

$223,147

3.2%

St Joseph Ogden CHS 305

Champaign

$5,202,174

$1,907,780

$133,545

2.6%

Thomasboro CCSD 130

Champaign

$2,164,265

$848,996

$59,430

2.7%

Tolono CUSD 7

Champaign

$15,088,414

$7,164,861

$501,540

3.3%

Urbana SD 116

Champaign

$59,201,827

$25,714,765

$1,800,034

3.0%

Edinburg CUSD 4

Christian

$3,303,487

$1,319,976

$92,398

2.8%

Morrisonville CUSD 1

Christian

$4,052,135

$1,474,169

$103,192

2.5%

Pana CUSD 8

Christian

$16,249,675

$6,167,750

$431,743

2.7%

South Fork SD 14

Christian

$3,235,170

$1,244,581

$87,121

2.7%

Taylorville CUSD 3

Christian

$21,880,674

$9,394,336

$657,603

3.0%

Casey Westfield CUSD 4C

Clark

$11,250,497

$4,569,766

$319,884

2.8%

Marshall CUSD 2C

Clark

$12,165,586

$5,269,721

$368,880

3.0%

Martinsville CUSD 3C

Clark

$7,966,952

$1,729,119

$121,038

1.5%

Clay City CUSD 10

Clay

$3,299,166

$1,431,128

$100,179

3.0%

Flora CUSD 35

Clay

$13,249,194

$5,600,177

$392,012

3.0%

North Clay CUSD 25

Clay

$5,313,471

$2,705,592

$189,391

3.6%

Albers SD 63

Clinton

$1,370,926

$693,245

$48,527

3.5%

Aviston SD 21

Clinton

$2,487,330

$1,247,779

$87,345

3.5%

Bartelso SD 57

Clinton

$1,214,391

$686,366

$48,046

4.0%

Breese SD 12

Clinton

$4,790,713

$2,479,045

$173,533

3.6%

Carlyle CUSD 1

Clinton

$10,820,925

$5,230,295

$366,121

3.4%

Central CHS 71

Clinton

$6,852,412

$3,123,604

$218,652

3.2%

Damiansville SD 62

Clinton

$978,063

$521,550

$36,508

3.7%

Germantown SD 60

Clinton

$2,066,165

$1,094,729

$76,631

3.7%

North Wamac SD 186

Clinton

$1,054,718

$478,257

$33,478

3.2%

St Rose SD 14

Clinton

$1,413,045

$809,658

$56,676

4.0%

Wesclin CUSD 3

Clinton

$11,294,122

$5,936,890

$415,582

3.7%

Willow Grove SD 46

Clinton

$1,490,428

$712,935

$49,905

3.3%

Charleston CUSD 1

Coles

$28,363,466

$11,290,766

$790,354

2.8%

Mattoon CUSD 2

Coles

$34,465,291

$14,245,919

$997,214

2.9%

Oakland CUSD 5

Coles

$3,874,456

$1,675,596

$117,292

3.0%

Alsip-Hazlgrn-Oaklwn SD 126

Cook

$24,922,157

$8,599,180

$601,943

2.4%

Arbor Park SD 145

Cook

$17,846,678

$6,721,855

$470,530

2.6%

Argo CHSD 217

Cook

$29,702,363

$12,722,436

$890,571

3.0%

Argo-Summit SD 104

Cook

$25,228,521

$7,695,724

$538,701

2.1%

Arlington Heights SD 25

Cook

$70,681,691

$33,152,101

$2,320,647

3.3%

Atwood Heights SD 125

Cook

$7,300,064

$3,158,561

$221,099

3.0%

Avoca SD 37

Cook

$13,452,037

$6,671,205

$466,984

3.5%

Berkeley SD 87

Cook

$29,255,504

$10,692,393

$748,468

2.6%

Berwyn North SD 98

Cook

$30,261,274

$13,210,895

$924,763

3.1%

Berwyn South SD 100

Cook

$38,782,234

$17,569,887

$1,229,892

3.2%

Bloom Township HSD 206

Cook

$55,632,573

$19,782,781

$1,384,795

2.5%

Bremen CHSD 228

Cook

$88,693,692

$36,429,786

$2,550,085

2.9%

Brookfield SD 95

Cook

$10,552,879

$5,190,651

$363,346

3.4%

School district

County

St Joseph CCSD 169

illinoispolicy.org 5

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Brookwood SD 167

Cook

$14,081,225

$5,296,277

$370,739

2.6%

Burbank SD 111

Cook

$39,078,635

$15,787,263

$1,105,108

2.8%

Burnham SD 154 5

Cook

$1,966,555

$813,137

$56,920

2.9%

Calumet City SD 155

Cook

$16,869,120

$5,905,955

$413,417

2.5%

Calumet Public SD 132

Cook

$13,414,506

$4,563,960

$319,477

2.4%

Central Stickney SD 110

Cook

$4,820,611

$1,595,210

$111,665

2.3%

Chicago Heights SD 170

Cook

$40,593,463

$14,833,362

$1,038,335

2.6%

Chicago Ridge SD 127 5

Cook

$13,251,907

$5,942,353

$415,965

3.1%

Cicero SD 99

Cook

$135,212,268

$54,576,833

$3,820,378

2.8%

Community CSD 59

Cook

$95,672,794

$42,951,689

$3,006,618

3.1%

Community HSD 218

Cook

$89,677,989

$37,513,893

$2,625,973

2.9%

Consolidated HSD 230

Cook

$132,392,845

$55,460,341

$3,882,224

2.9%

Cook County SD 130

Cook

$46,722,080

$19,506,458

$1,365,452

2.9%

Country Club Hills SD 160

Cook

$17,679,532

$6,854,733

$479,831

2.7%

Des Plaines CCSD 62

Cook

$77,890,988

$33,060,248

$2,314,217

3.0%

Dolton SD 148

Cook

$41,984,429

$17,353,709

$1,214,760

2.9%

Dolton SD 149

Cook

$43,946,307

$17,699,020

$1,238,931

2.8%

East Maine SD 63

Cook

$48,237,839

$20,652,099

$1,445,647

3.0%

East Prairie SD 73

Cook

$7,736,484

$3,461,843

$242,329

3.1%

Elementary SD 159

Cook

$27,488,569

$11,016,244

$771,137

2.8%

Elmwood Park CUSD 401

Cook

$36,930,654

$15,395,748

$1,077,702

2.9%

Evanston CCSD 65

Cook

$120,452,357

$52,860,312

$3,700,222

3.1%

Evanston Township HSD 202

Cook

$72,524,345

$28,372,236

$1,986,057

2.7%

Evergreen Park CHSD 231

Cook

$15,337,026

$6,267,407

$438,718

2.9%

Evergreen Park ESD 124

Cook

$23,184,952

$10,919,374

$764,356

3.3%

Flossmoor SD 161

Cook

$28,419,355

$13,003,762

$910,263

3.2%

Ford Heights SD 169

Cook

$10,867,877

$4,066,263

$284,638

2.6%

Forest Park SD 91

Cook

$15,867,592

$6,609,229

$462,646

2.9%

Forest Ridge SD 142

Cook

$16,558,016

$7,112,421

$497,869

3.0%

Franklin Park SD 84

Cook

$17,259,427

$7,544,581

$528,121

3.1%

Gen George Patton SD 133

Cook

$7,312,261

$2,624,004

$183,680

2.5%

Glencoe SD 35

Cook

$24,022,082

$11,015,377

$771,076

3.2%

Glenview CCSD 34

Cook

$63,357,851

$28,344,701

$1,984,129

3.1%

Golf ESD 67

Cook

$8,484,390

$4,194,876

$293,641

3.5%

Harvey SD 152

Cook

$30,562,651

$13,731,601

$961,212

3.1%

Hazel Crest SD 152 5

Cook

$13,395,505

$4,915,065

$344,055

2.6%

Hillside SD 93

Cook

$8,235,609

$3,121,216

$218,485

2.7%

Homewood SD 153

Cook

$23,367,127

$11,264,923

$788,545

3.4%

Homewood-Flossmoor CHSD 233

Cook

$47,208,604

$18,406,571

$1,288,460

2.7%

Hoover Schrum SD 157

Cook

$11,399,913

$4,054,350

$283,805

2.5%

Indian Springs SD 109

Cook

$30,175,117

$11,382,562

$796,779

2.6%

J S Morton HSD 201

Cook

$95,357,904

$40,243,748

$2,817,062

3.0%

Kenilworth SD 38

Cook

$14,780,897

$4,678,122

$327,469

2.2%

Kirby SD 140

Cook

$41,848,387

$21,466,409

$1,502,649

3.6%

illinoispolicy.org 6

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Cook

$7,348,544

$2,771,966

$194,038

2.6%

La Grange Highlands SD 106

Cook

$12,794,831

$7,547,621

$528,333

4.1%

La Grange SD 102

Cook

$36,167,321

$17,959,093

$1,257,137

3.5%

La Grange South SD 105

Cook

$24,350,551

$8,883,652

$621,856

2.6%

Lansing SD 158

Cook

$25,170,800

$9,396,402

$657,748

2.6%

Lemont Township HSD 210

Cook

$24,026,863

$10,249,766

$717,484

3.0%

Lemont-Bromberek CSD 113

Cook

$27,422,815

$11,595,866

$811,711

3.0%

Leyden CHSD 212

Cook

$64,146,164

$27,216,909

$1,905,184

3.0%

Lincoln ESD 156

Cook

$11,401,195

$4,538,735

$317,711

2.8%

Lincolnwood SD 74

Cook

$21,493,754

$8,933,677

$625,357

2.9%

Lindop SD 92

Cook

$7,184,482

$2,855,041

$199,853

2.8%

Lyons SD 103

Cook

$26,254,399

$11,499,953

$804,997

3.1%

Lyons Township HSD 204

Cook

$64,618,207

$29,411,781

$2,058,825

3.2%

Maine Township HSD 207

Cook

$135,002,111

$67,711,412

$4,739,799

3.5%

Mannheim SD 83

Cook

$40,505,630

$17,775,305

$1,244,271

3.1%

Matteson ESD 162

Cook

$41,652,020

$16,394,053

$1,147,584

2.8%

Maywood SD 89

Cook

$58,830,656

$25,354,613

$1,774,823

3.0%

Midlothian SD 143

Cook

$18,812,136

$8,598,593

$601,902

3.2%

Morton Grove SD 70

Cook

$10,572,062

$5,446,235

$381,236

3.6%

Mt Prospect SD 57

Cook

$24,588,732

$10,763,620

$753,453

3.1%

New Trier Township HSD 203

Cook

$99,263,202

$42,297,180

$2,960,803

3.0%

Niles ESD 71

Cook

$9,246,504

$4,387,954

$307,157

3.3%

Niles Township CHSD 219

Cook

$120,143,754

$44,387,321

$3,107,112

2.6%

Norridge SD 80

Cook

$10,084,591

$4,886,482

$342,054

3.4%

North Palos SD 117

Cook

$35,284,515

$13,638,188

$954,673

2.7%

Northbrook ESD 27

Cook

$29,347,869

$12,429,217

$870,045

3.0%

Northbrook SD 28

Cook

$34,381,167

$14,258,141

$998,070

2.9%

Northbrook-Glenview SD 30

Cook

$20,382,624

$9,462,615

$662,383

3.2%

Northfield Township HSD 225

Cook

$103,948,069

$46,165,100

$3,231,557

3.1%

Oak Lawn CHSD 229

Cook

$31,934,163

$12,538,947

$877,726

2.7%

Oak Lawn Hometown SD 123

Cook

$40,225,876

$17,704,460

$1,239,312

3.1%

Oak Park ESD 97

Cook

$75,172,675

$37,357,489

$2,615,024

3.5%

Oak Park-River Forest SD 200

Cook

$64,889,304

$24,600,213

$1,722,015

2.7%

Orland Park SD 135

Cook

$73,809,453

$33,434,260

$2,340,398

3.2%

Palatine CCSD 15

Cook

$142,428,442

$68,883,057

$4,821,814

3.4%

Palatine Township HSD 211

Cook

$221,059,190

$96,063,311

$6,724,432

3.0%

Palos CCSD 118

Cook

$26,316,250

$10,323,519

$722,646

2.7%

School district

County

Komarek SD 94

Palos Heights SD 128

Cook

$9,030,034

$3,875,407

$271,278

3.0%

Park Forest SD 163

Cook

$34,165,444

$11,867,312

$830,712

2.4%

Park Ridge CCSD 64

Cook

$67,041,846

$31,627,334

$2,213,913

3.3%

Pennoyer SD 79

Cook

$4,421,193

$2,246,500

$157,255

3.6%

Pleasantdale SD 107

Cook

$11,504,036

$5,180,962

$362,667

3.2%

Posen Robbins ESD 143 5

Cook

$17,586,922

$6,828,565

$478,000

2.7%

Prairie Hills ESD 144

Cook

$34,213,810

$13,492,830

$944,498

2.8%

illinoispolicy.org 7

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Prospect Heights SD 23

Cook

$21,460,852

$9,808,113

$686,568

3.2%

Proviso Township HSD 209

Cook

$75,161,095

$24,533,650

$1,717,355

2.3%

Reavis Township HSD 220

Cook

$32,083,787

$12,686,762

$888,073

2.8%

Rhodes SD 84 5

Cook

$9,263,558

$3,955,250

$276,868

3.0%

Rich Township HSD 227

Cook

$70,950,602

$28,375,219

$1,986,265

2.8%

Ridgeland SD 122

Cook

$26,418,069

$9,173,416

$642,139

2.4%

Ridgewood CHSD 234

Cook

$29,083,961

$6,079,462

$425,562

1.5%

River Forest SD 90

Cook

$19,027,355

$9,459,116

$662,138

3.5%

River Grove SD 85 5

Cook

$7,855,340

$3,122,406

$218,568

2.8%

River Trails SD 26

Cook

$24,967,083

$10,678,562

$747,499

3.0%

Riverside SD 96

Cook

$18,726,699

$9,030,727

$632,151

3.4%

Riverside-Brookfield SD 208

Cook

$46,807,400

$10,519,199

$736,344

1.6%

Rosemont ESD 78

Cook

$4,342,417

$2,010,751

$140,753

3.2%

Sandridge SD 172

Cook

$4,986,939

$2,127,623

$148,934

3.0%

Sauk Village CCSD 168

Cook

$23,244,801

$7,968,710

$557,810

2.4%

Schaumburg CCSD 54

Cook

$187,108,761

$89,801,102

$6,286,077

3.4%

Schiller Park SD 81

Cook

$37,179,398

$6,785,059

$474,954

1.3%

Skokie SD 68

Cook

$29,185,930

$11,933,597

$835,352

2.9%

Skokie SD 69

Cook

$23,396,293

$9,534,998

$667,450

2.9%

Skokie SD 73 5

Cook

$15,308,076

$6,534,724

$457,431

3.0%

Skokie-Fairview SD 72

Cook

$9,808,113

$4,668,913

$326,824

3.3%

South Holland SD 150

Cook

$11,099,716

$5,533,784

$387,365

3.5%

South Holland SD 151

Cook

$31,123,306

$6,807,261

$476,508

1.5%

Steger SD 194

Cook

$16,537,156

$7,625,788

$533,805

3.2%

Sunnybrook SD 171

Cook

$11,901,803

$5,032,059

$352,244

3.0%

Sunset Ridge SD 29

Cook

$12,565,347

$5,603,393

$392,238

3.1%

Thornton Fractional HSD 215

Cook

$48,911,644

$21,034,800

$1,472,436

3.0%

Thornton SD 154

Cook

$2,598,624

$1,062,892

$74,402

2.9%

Thornton Township HSD 205

Cook

$119,852,518

$44,205,917

$3,094,414

2.6%

Tinley Park SD 146

Cook

$35,020,622

$13,997,944

$979,856

2.8%

Township HSD 214

Cook

$216,617,915

$92,898,504

$6,502,895

3.0%

Union Ridge SD 86

Cook

$6,409,025

$2,995,858

$209,710

3.3%

West Harvey Dixmoor SD 147

Cook

$21,537,226

$7,337,471

$513,623

2.4%

West Northfield SD 31

Cook

$14,335,486

$6,294,301

$440,601

3.1%

Westchester SD 92 5

Cook

$13,409,505

$6,107,059

$427,494

3.2%

Western Springs SD 101

Cook

$15,408,754

$7,916,614

$554,163

3.6%

Wheeling CCSD 21

Cook

$96,343,076

$48,713,578

$3,409,950

3.5%

Willow Springs SD 108

Cook

$4,720,395

$1,814,244

$126,997

2.7%

Wilmette SD 39

Cook

$50,972,028

$25,647,593

$1,795,332

3.5%

Winnetka SD 36

Cook

$41,301,688

$16,714,365

$1,170,006

2.8%

Worth SD 127

Cook

$10,280,685

$5,218,892

$365,322

3.6%

Hutsonville CUSD 1

Crawford

$3,765,255

$1,599,504

$111,965

3.0%

Oblong CUSD 4

Crawford

$6,127,723

$2,514,290

$176,000

2.9%

Palestine CUSD 3

Crawford

$4,037,042

$1,878,908

$131,524

3.3%

illinoispolicy.org 8

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Crawford

$19,811,749

$6,505,544

$455,388

2.3%

Cumberland CUSD 77

Cumberland

$10,131,934

$4,264,896

$298,543

2.9%

Neoga CUSD 3

Cumberland

$10,973,085

$3,096,313

$216,742

2.0%

DeKalb CUSD 428

DeKalb

$112,207,075

$32,367,091

$2,265,696

2.0%

Genoa-Kingston CUSD 424

DeKalb

$19,255,238

$9,047,786

$633,345

3.3%

Hiawatha CUSD 426

DeKalb

$7,817,324

$2,831,165

$198,182

2.5%

School district

County

Robinson CUSD 2

Hinckley Big Rock CUSD 429

DeKalb

$11,639,035

$4,479,289

$313,550

2.7%

Indian Creek CUSD 425

DeKalb

$9,298,718

$4,237,497

$296,625

3.2%

Sandwich CUSD 430

DeKalb

$30,060,011

$11,490,219

$804,315

2.7%

Somonauk CUSD 432

DeKalb

$11,154,811

$5,008,140

$350,570

3.1%

Sycamore CUSD 427

DeKalb

$56,857,466

$20,759,144

$1,453,140

2.6%

Blue Ridge CUSD 18

DeWitt

$10,102,809

$4,052,761

$283,693

2.8%

Clinton CUSD 15

DeWitt

$20,838,042

$9,011,502

$630,805

3.0%

Arcola CUSD 306

Douglas

$6,920,024

$2,964,730

$207,531

3.0%

Arthur CUSD 305

Douglas

$5,101,652

$2,701,939

$189,136

3.7%

Tuscola CUSD 301

Douglas

$11,572,060

$5,104,926

$357,345

3.1%

Villa Grove CUSD 302

Douglas

$6,078,494

$2,845,252

$199,168

3.3%

Addison SD 4

DuPage

$41,572,129

$20,874,652

$1,461,226

3.5%

Benjamin SD 25

DuPage

$11,378,246

$5,219,212

$365,345

3.2%

Bensenville SD 2

DuPage

$25,405,753

$12,198,877

$853,921

3.4%

Bloomingdale SD 13

DuPage

$17,823,735

$7,264,250

$508,498

2.9%

Butler SD 53

DuPage

$9,429,847

$4,650,625

$325,544

3.5%

Cass SD 63

DuPage

$10,245,018

$4,671,348

$326,994

3.2%

Center Cass SD 66

DuPage

$12,755,475

$6,293,360

$440,535

3.5%

Community Consolidated SD 180

DuPage

$8,489,850

$4,257,720

$298,040

3.5%

Community CSD 93

DuPage

$54,937,129

$26,014,223

$1,820,996

3.3%

Community Unit SD 200

DuPage

$171,617,593

$87,733,325

$6,141,333

3.6%

Darien SD 61

DuPage

$15,983,651

$8,349,592

$584,471

3.7%

Downers Grove CHS 99

DuPage

$82,879,683

$38,032,402

$2,662,268

3.2%

Downers Grove GSD 58

DuPage

$57,101,725

$27,743,635

$1,942,054

3.4%

DuPage HSD 88

DuPage

$117,908,372

$28,753,429

$2,012,740

1.7%

Elmhurst SD 205

DuPage

$111,437,668

$50,827,024

$3,557,892

3.2%

Fenton CHSD 100

DuPage

$28,399,356

$12,063,658

$844,456

3.0%

Glen Ellyn CCSD 89

DuPage

$38,185,177

$12,834,553

$898,419

2.4%

Glen Ellyn SD 41

DuPage

$44,244,634

$21,959,911

$1,537,194

3.5%

Glenbard Township HSD 87

DuPage

$128,452,055

$57,886,155

$4,052,031

3.2%

Gower SD 62

DuPage

$12,096,234

$6,180,958

$432,667

3.6%

Hinsdale CCSD 181

DuPage

$62,897,616

$30,136,854

$2,109,580

3.4%

Hinsdale Township HSD 86

DuPage

$80,616,866

$39,441,762

$2,760,923

3.4%

Indian Prairie CUSD 204

DuPage

$350,787,498

$163,293,294

$11,430,531

3.3%

Itasca SD 10

DuPage

$12,084,532

$4,987,711

$349,140

2.9%

Keeneyville SD 20

DuPage

$17,770,711

$8,582,485

$600,774

3.4%

Lake Park CHSD 108

DuPage

$49,132,776

$19,519,881

$1,366,392

2.8%

Lisle CUSD 202

DuPage

$26,896,515

$12,419,063

$869,334

3.2%

illinoispolicy.org 9

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Lombard SD 44

DuPage

$42,081,649

$21,451,214

$1,501,585

3.6%

Maercker SD 60

DuPage

$19,316,035

$8,640,500

$604,835

3.1%

Marquardt SD 15

DuPage

$32,650,466

$14,404,156

$1,008,291

3.1%

Medinah ESD 11

DuPage

$9,168,302

$4,177,270

$292,409

3.2%

Naperville CUSD 203

DuPage

$268,955,118

$116,512,398

$8,155,868

3.0%

Queen Bee SD 16

DuPage

$23,394,343

$10,661,134

$746,279

3.2%

Roselle SD 12

DuPage

$8,470,294

$3,784,306

$264,901

3.1%

Salt Creek SD 48

DuPage

$9,877,821

$4,257,375

$298,016

3.0%

Villa Park SD 45

DuPage

$41,883,893

$20,380,566

$1,426,640

3.4%

West Chicago CHSD 94

DuPage

$30,273,901

$12,352,591

$864,681

2.9%

West Chicago ESD 33

DuPage

$48,983,325

$23,118,043

$1,618,263

3.3%

Westmont CUSD 201

DuPage

$25,871,305

$12,106,857

$847,480

3.3%

Winfield SD 34

DuPage

$5,240,799

$2,429,413

$170,059

3.2%

Wood Dale SD 7

DuPage

$14,518,819

$7,297,012

$510,791

3.5%

Woodridge SD 68

DuPage

$35,946,792

$17,810,026

$1,246,702

3.5%

Edgar County CUSD 6

Edgar

$4,214,565

$1,892,582

$132,481

3.1%

Kansas CUSD 3

Edgar

$3,500,890

$1,305,230

$91,366

2.6%

Paris CUSD 4

Edgar

$6,059,253

$2,168,839

$151,819

2.5%

Paris-Union SD 95

Edgar

$12,624,682

$4,425,645

$309,795

2.5%

Shiloh CUSD 1

Edgar

$5,196,244

$2,468,069

$172,765

3.3%

Edwards County CUSD 1

Edwards

$8,532,083

$4,274,542

$299,218

3.5%

Altamont CUSD 10

Effingham

$7,950,027

$3,536,068

$247,525

3.1%

Beecher City CUSD 20

Effingham

$4,546,489

$1,814,699

$127,029

2.8%

Dieterich CUSD 30

Effingham

$4,209,772

$2,070,462

$144,932

3.4%

Effingham CUSD 40

Effingham

$29,086,858

$11,957,571

$837,030

2.9%

Teutopolis CUSD 50

Effingham

$13,347,263

$5,228,948

$366,026

2.7%

Brownstown CUSD 201

Fayette

$4,790,077

$1,689,884

$118,292

2.5%

Ramsey CUSD 204

Fayette

$4,655,741

$2,110,750

$147,753

3.2%

St Elmo CUSD 202

Fayette

$4,544,554

$2,218,190

$155,273

3.4%

Vandalia CUSD 203

Fayette

$16,568,491

$7,620,927

$533,465

3.2%

Gibson City-Melvin-Sibley 5

Ford

$10,897,833

$5,530,145

$387,110

3.6%

Paxton-Buckley-Loda 10

Ford

$14,607,968

$6,839,725

$478,781

3.3%

Akin CCSD 91

Franklin

$1,239,551

$561,966

$39,338

3.2%

Benton CCSD 47

Franklin

$9,440,639

$5,001,605

$350,112

3.7%

Benton CHSD 103

Franklin

$6,632,681

$3,358,089

$235,066

3.5%

Christopher USD 99

Franklin

$7,891,992

$3,973,090

$278,116

3.5%

Ewing Northern CCD 115

Franklin

$2,123,977

$969,342

$67,854

3.2%

Frankfort CUSD 168

Franklin

$14,897,663

$7,898,348

$552,884

3.7%

Sesser-Valier CUSD 196

Franklin

$6,226,347

$3,139,098

$219,737

3.5%

Thompsonville CUSD 174

Franklin

$3,237,359

$1,598,834

$111,918

3.5%

Zeigler Royalton CUSD 188

Franklin

$5,613,748

$2,986,600

$209,062

3.7%

Astoria CUSD 1

Fulton

$3,683,893

$1,514,845

$106,039

2.9%

Avon CUSD 176

Fulton

$3,142,361

$1,441,673

$100,917

3.2%

Canton Union SD 66

Fulton

$24,503,005

$11,004,212

$770,295

3.1%

illinoispolicy.org 10

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Fulton County CUSD 3

Fulton

$5,250,245

$2,226,556

$155,859

3.0%

Lewistown CUSD 97

Fulton

$7,283,949

$3,851,759

$269,623

3.7%

Spoon River Valley CUSD 4

Fulton

$4,389,108

$1,888,013

$132,161

3.0%

V I T Community USD 2

Fulton

$4,280,445

$1,830,021

$128,101

3.0%

Gallatin CUSD 7

Gallatin

$7,862,043

$3,525,394

$246,778

3.1%

Carrollton CUSD 1

Greene

$5,660,022

$2,465,201

$172,564

3.0%

Greenfield CUSD 10

Greene

$4,772,858

$2,519,985

$176,399

3.7%

North Greene USD 3

Greene

$9,423,164

$3,443,144

$241,020

2.6%

Braceville School District 75

Grundy

$1,636,792

$608,444

$42,591

2.6%

Coal City CUSD 1

Grundy

$41,222,182

$10,301,416

$721,099

1.7%

Gardner CCSD 72C

Grundy

$2,113,592

$788,597

$55,202

2.6%

Gardner Wilmington THSD 73

Grundy

$3,079,132

$1,228,619

$86,003

2.8%

Mazon-Verona-Kinsman ESD 2C

Grundy

$5,099,465

$1,610,945

$112,766

2.2%

Minooka CCSD 201

Grundy

$59,772,825

$11,454,774

$801,834

1.3%

Minooka CHS 111

Grundy

$43,865,273

$11,324,420

$792,709

1.8%

Morris CHSD 101

Grundy

$12,776,083

$4,679,717

$327,580

2.6%

Morris School District 54

Grundy

$13,693,134

$4,164,860

$291,540

2.1%

Nettle Creek CCSD 24C

Grundy

$2,002,809

$530,911

$37,164

1.9%

Saratoga CCSD 60C

Grundy

$6,814,313

$2,544,937

$178,146

2.6%

South Wilmington CSD 74

Grundy

$990,049

$403,763

$28,263

2.9%

Hamilton County CUSD 10

Hamilton

$11,550,518

$5,075,455

$355,282

3.1%

Carthage Elementary Dist 317

Hancock

$4,470,235

$1,826,275

$127,839

2.9%

Dallas Elementary SD 327

Hancock

$2,545,158

$921,395

$64,498

2.5%

Hamilton CCSD 328

Hancock

$5,811,158

$2,246,529

$157,257

2.7%

Illini West HSD 307

Hancock

$4,861,800

$1,843,594

$129,052

2.7%

La Harpe CSD 347

Hancock

$3,053,408

$1,216,841

$85,179

2.8%

Nauvoo-Colusa CUSD 325

Hancock

$3,884,899

$1,415,458

$99,082

2.6%

Southeastern CUSD 337

Hancock

$5,306,144

$2,289,566

$160,270

3.0%

Warsaw CUSD 316

Hancock

$4,967,806

$2,107,063

$147,494

3.0%

Hardin County CUSD 1

Hardin

$5,913,497

$2,413,005

$168,910

2.9%

West Central CUSD 235

Henderson

$9,632,452

$4,393,917

$307,574

3.2%

Alwood CUSD 225

Henry

$4,939,695

$2,269,458

$158,862

3.2%

Annawan CUSD 226

Henry

$4,177,025

$2,050,461

$143,532

3.4%

Cambridge CUSD 227

Henry

$5,098,790

$2,609,229

$182,646

3.6%

Colona School District 190

Henry

$4,038,256

$1,909,141

$133,640

3.3%

Galva CUSD 224

Henry

$5,934,262

$2,771,223

$193,986

3.3%

Geneseo CUSD 228

Henry

$25,230,655

$10,491,262

$734,388

2.9%

Kewanee CUSD 229

Henry

$15,324,687

$6,426,368

$449,846

2.9%

Orion CUSD 223

Henry

$10,501,653

$4,993,138

$349,520

3.3%

Wethersfield CUSD 230

Henry

$5,908,246

$2,557,559

$179,029

3.0%

Central CUSD 4

Iroquois

$11,726,452

$5,068,227

$354,776

3.0%

Cissna Park CUSD 6

Iroquois

$3,439,523

$1,894,096

$132,587

3.9%

Crescent - Iroquois CUSD 249

Iroquois

$1,860,298

$728,235

$50,976

2.7%

Donovan CUSD 3

Iroquois

$4,175,407

$1,720,642

$120,445

2.9%

illinoispolicy.org 11

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Iroquois County CUSD 9

Iroquois

$11,431,040

$4,931,436

$345,201

3.0%

Iroquois West CUSD 10

Iroquois

$8,561,911

$3,757,780

$263,045

3.1%

Milford CSD 280

Iroquois

$3,810,418

$1,627,947

$113,956

3.0%

Milford Township HSD 233

Iroquois

$2,569,391

$1,135,126

$79,459

3.1%

Carbondale CHSD 165

Jackson

$15,803,644

$6,382,784

$446,795

2.8%

Carbondale Elementary SD 95

Jackson

$17,323,935

$8,478,884

$593,522

3.4%

Desoto CCSD 86

Jackson

$2,555,420

$1,172,390

$82,067

3.2%

Elverado CUSD 196

Jackson

$4,565,837

$1,952,157

$136,651

3.0%

Giant City CCSD 130

Jackson

$2,509,304

$1,137,776

$79,644

3.2%

Murphysboro CUSD 186

Jackson

$25,551,768

$8,337,350

$583,614

2.3%

Trico CUSD 176

Jackson

$8,283,899

$3,810,998

$266,770

3.2%

Unity Point CCSD 140

Jackson

$6,879,147

$3,140,842

$219,859

3.2%

Jasper County CUSD 1

Jasper

$14,685,215

$6,901,307

$483,091

3.3%

Bethel School District 82

Jefferson

$1,201,815

$593,533

$41,547

3.5%

Dodds CCSD 7

Jefferson

$1,402,531

$781,375

$54,696

3.9%

Farrington CCSD 99

Jefferson

$660,696

$277,015

$19,391

2.9%

Field CCSD 3

Jefferson

$2,085,323

$950,034

$66,502

3.2%

Grand Prairie CCSD 6

Jefferson

$841,752

$428,297

$29,981

3.6%

Ina Community CSD 8

Jefferson

$1,092,966

$512,308

$35,862

3.3%

McClellan CCSD 12

Jefferson

$579,425

$305,670

$21,397

3.7%

Mt Vernon School District 80

Jefferson

$19,731,598

$7,437,786

$520,645

2.6%

Mt Vernon Township HSD 201

Jefferson

$14,137,998

$6,237,895

$436,653

3.1%

Opdyke-Belle Rive CCSD 5

Jefferson

$1,585,206

$804,086

$56,286

3.6%

Rome CCSD 2

Jefferson

$2,324,878

$1,167,067

$81,695

3.5%

Summersville SD 79

Jefferson

$1,957,473

$1,130,106

$79,107

4.0%

Waltonville CUSD 1

Jefferson

$3,232,208

$1,444,801

$101,136

3.1%

Webber Township HSD 204

Jefferson

$1,674,429

$798,337

$55,884

3.3%

Woodlawn CCSD 4

Jefferson

$2,841,821

$1,287,674

$90,137

3.2%

Woodlawn CHSD 205

Jefferson

$2,053,688

$1,112,110

$77,848

3.8%

Jersey CUSD 100

Jersey

$25,922,384

$11,727,036

$820,893

3.2%

East Dubuque USD 119

Jo Daviess

$6,500,421

$2,992,467

$209,473

3.2%

Galena USD 120

Jo Daviess

$9,317,840

$4,686,852

$328,080

3.5%

River Ridge CUSD 210

Jo Daviess

$6,934,933

$3,340,206

$233,814

3.4%

Scales Mound CUSD 211

Jo Daviess

$3,952,802

$1,674,777

$117,234

3.0%

Stockton CUSD 206

Jo Daviess

$5,549,881

$2,675,460

$187,282

3.4%

Warren CUSD 205

Jo Daviess

$9,041,394

$2,100,506

$147,035

1.6%

Buncombe CSD 43

Johnson

$660,257

$213,496

$14,945

2.3%

Cypress School District 64

Johnson

$1,410,285

$604,921

$42,344

3.0%

Goreville CUSD 1

Johnson

$5,298,270

$2,340,569

$163,840

3.1%

New Simpson Hill CSD 32

Johnson

$2,596,413

$1,089,430

$76,260

2.9%

Vienna School District 55

Johnson

$4,958,765

$1,731,235

$121,186

2.4%

Vienna Township HSD 133

Johnson

$3,630,459

$1,523,926

$106,675

2.9%

Aurora East USD 131

Kane

$130,615,360

$50,303,420

$3,521,239

2.7%

Aurora West USD 129

Kane

$134,024,496

$69,030,162

$4,832,111

3.6%

illinoispolicy.org 12

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Kane

$97,323,074

$34,116,628

$2,388,164

2.5%

Central CUSD 301

Kane

$43,285,071

$18,613,158

$1,302,921

3.0%

Community USD 300

Kane

$234,064,558

$92,184,845

$6,452,939

2.8%

Geneva CUSD 304

Kane

$92,272,738

$32,717,976

$2,290,258

2.5%

Kaneland CUSD 302

Kane

$72,961,679

$24,010,435

$1,680,730

2.3%

School District U46

Kane

$430,659,798

$196,655,116

$13,765,858

3.2%

School district

County

Batavia USD 101

St Charles CUSD 303

Kane

$165,690,509

$74,832,339

$5,238,264

3.2%

Bourbonnais SD 53

Kankakee

$25,253,631

$10,507,766

$735,544

2.9%

Bradley Bourbonnais CHSD 307

Kankakee

$30,330,884

$8,296,031

$580,722

1.9%

Bradley School District 61

Kankakee

$15,932,740

$6,846,495

$479,255

3.0%

Grant Park CUSD 6

Kankakee

$6,025,351

$2,614,466

$183,013

3.0%

Herscher CUSD 2

Kankakee

$22,753,712

$9,018,128

$631,269

2.8%

Kankakee School District 111

Kankakee

$63,737,370

$26,469,981

$1,852,899

2.9%

Manteno CUSD 5

Kankakee

$21,731,401

$9,242,820

$646,997

3.0%

Momence CUSD 1

Kankakee

$11,628,787

$5,266,190

$368,633

3.2%

Pembroke CCSD 259

Kankakee

$4,539,847

$1,700,765

$119,054

2.6%

St Anne CCSD 256

Kankakee

$3,353,724

$1,722,722

$120,591

3.6%

St Anne CHSD 302

Kankakee

$3,779,282

$1,186,716

$83,070

2.2%

St George CCSD 258

Kankakee

$4,152,429

$1,458,664

$102,106

2.5%

Lisbon CCSD 90

Kendall

$1,058,657

$553,261

$38,728

3.7%

Newark CCSD 66

Kendall

$2,088,466

$775,381

$54,277

2.6%

Newark CHSD 18

Kendall

$3,416,798

$1,231,964

$86,238

2.5%

Oswego CUSD 308

Kendall

$187,244,000

$61,314,165

$4,291,992

2.3%

Plano CUSD 88

Kendall

$27,610,464

$8,979,926

$628,595

2.3%

Yorkville CUSD 115

Kendall

$55,679,021

$20,077,387

$1,405,417

2.5%

Abingdon CUSD 217

Knox

$6,797,366

$2,798,563

$195,899

2.9%

Galesburg CUSD 205

Knox

$41,580,386

$26,563,963

$1,859,477

4.5%

Knoxville CUSD 202

Knox

$10,548,836

$3,629,829

$254,088

2.4%

ROWVA CUSD 208

Knox

$6,350,419

$3,060,927

$214,265

3.4%

Williamsfield CUSD 210

Knox

$3,189,141

$1,401,138

$98,080

3.1%

Adlai Stevenson HSD 125

Lake

$83,306,836

$33,528,726

$2,347,011

2.8%

Antioch CCSD 34

Lake

$29,246,649

$12,819,718

$897,380

3.1%

Aptakisic-Tripp CCSD 102

Lake

$32,092,863

$14,837,176

$1,038,602

3.2%

Bannockburn SD 106

Lake

$5,096,659

$1,431,694

$100,219

2.0%

Barrington CUSD 220

Lake

$140,931,817

$57,206,639

$4,004,465

2.8%

Beach Park CCSD 3

Lake

$26,693,468

$11,497,775

$804,844

3.0%

Big Hollow School District 38

Lake

$19,355,298

$6,426,010

$449,821

2.3%

Community High School Dist 117

Lake

$45,665,124

$16,964,145

$1,187,490

2.6%

Deerfield School District 109

Lake

$46,941,960

$22,593,264

$1,581,528

3.4%

Diamond Lake SD 76

Lake

$15,303,741

$7,427,357

$519,915

3.4%

Emmons School District 33

Lake

$4,284,052

$1,669,161

$116,841

2.7%

Fox Lake Grade SD 114

Lake

$10,336,612

$4,001,108

$280,078

2.7%

Fremont School District 79

Lake

$24,264,868

$10,409,903

$728,693

3.0%

Gavin School District 37

Lake

$10,196,795

$3,825,214

$267,765

2.6%

illinoispolicy.org 13

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Grant CHSD 124

Lake

$36,768,735

$8,323,654

$582,656

1.6%

Grass Lake School District 36

Lake

$3,249,824

$1,317,668

$92,237

2.8%

Grayslake CCSD 46

Lake

$44,439,282

$19,563,162

$1,369,421

3.1%

Grayslake CHSD 127

Lake

$47,298,094

$17,263,305

$1,208,431

2.6%

Gurnee School District 56

Lake

$26,870,959

$11,701,318

$819,092

3.0%

Hawthorn CCSD 73

Lake

$53,237,584

$21,278,570

$1,489,500

2.8%

Highland Park Township HSD 113

Lake

$90,290,837

$36,239,904

$2,536,793

2.8%

Kildeer Countryside CCSD 96

Lake

$40,965,194

$20,540,860

$1,437,860

3.5%

Lake Bluff Elementary SD 65

Lake

$22,235,524

$7,039,227

$492,746

2.2%

Lake Forest CHSD 115

Lake

$49,276,159

$17,528,351

$1,226,985

2.5%

Lake Forest SD 67

Lake

$32,909,631

$15,789,582

$1,105,271

3.4%

Lake Villa CCSD 41

Lake

$29,091,856

$13,056,933

$913,985

3.1%

Lake Zurich CUSD 95

Lake

$79,181,498

$34,370,670

$2,405,947

3.0%

Libertyville CHSD 128

Lake

$69,628,916

$28,374,241

$1,986,197

2.9%

Libertyville SD 70

Lake

$35,827,754

$13,621,643

$953,515

2.7%

Lincolnshire-Prairie View 103

Lake

$26,019,524

$12,217,168

$855,202

3.3%

Millburn CCSD 24

Lake

$16,014,797

$7,576,548

$530,358

3.3%

Mundelein CHSD 120

Lake

$31,873,585

$13,642,424

$954,970

3.0%

Mundelein Elementary SD 75

Lake

$24,879,808

$9,288,400

$650,188

2.6%

North Chicago SD 187

Lake

$56,416,433

$19,783,348

$1,384,834

2.5%

North Shore SD 112

Lake

$75,877,551

$33,459,418

$2,342,159

3.1%

Oak Grove SD 68

Lake

$13,974,040

$7,501,297

$525,091

3.8%

Rondout School District 72

Lake

$7,399,084

$2,103,249

$147,227

2.0%

Round Lake Area SD 116

Lake

$72,365,432

$30,332,695

$2,123,289

2.9%

Warren Township HSD 121

Lake

$73,294,850

$21,693,143

$1,518,520

2.1%

Wauconda CUSD 118

Lake

$50,644,774

$24,248,653

$1,697,406

3.4%

Waukegan CUSD 60

Lake

$180,639,258

$78,328,978

$5,483,028

3.0%

Winthrop Harbor SD 1

Lake

$7,117,071

$3,149,754

$220,483

3.1%

Woodland CCSD 50

Lake

$83,613,363

$34,306,905

$2,401,483

2.9%

Zion Elementary SD 6

Lake

$32,870,814

$14,821,488

$1,037,504

3.2%

Zion-Benton Township HSD 126

Lake

$40,272,227

$14,075,434

$985,280

2.4%

Allen-Otter Creek CCSD 65

LaSalle

$1,220,248

$611,004

$42,770

3.5%

Deer Park CCSD 82

LaSalle

$1,325,830

$636,433

$44,550

3.4%

Dimmick CCSD 175

LaSalle

$1,879,606

$729,059

$51,034

2.7%

Earlville CUSD 9

LaSalle

$5,304,710

$2,497,360

$174,815

3.3%

Grand Ridge CCSD 95

LaSalle

$3,039,196

$1,583,988

$110,879

3.6%

La Salle Elementary SD 122

LaSalle

$10,389,638

$4,482,724

$313,791

3.0%

La Salle-Peru Township HSD 120

LaSalle

$15,882,071

$7,010,057

$490,704

3.1%

Leland CUSD 1

LaSalle

$3,709,951

$1,713,174

$119,922

3.2%

Lostant CUSD 425

LaSalle

$1,488,337

$484,555

$33,919

2.3%

Marseilles Elementary SD 150

LaSalle

$5,694,380

$2,508,588

$175,601

3.1%

Mendota CCSD 289

LaSalle

$11,921,794

$5,110,715

$357,750

3.0%

Mendota Township HSD 280

LaSalle

$8,331,409

$3,504,336

$245,304

2.9%

Miller Township CCSD 210

LaSalle

$2,171,166

$1,018,438

$71,291

3.3%

illinoispolicy.org 14

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Oglesby Elementary SD 125

LaSalle

$4,866,771

$2,115,774

$148,104

3.0%

Ottawa Elementary SD 141

LaSalle

$23,557,659

$9,555,431

$668,880

2.8%

Ottawa Township HSD 140

LaSalle

$21,312,316

$8,943,679

$626,058

2.9%

Peru Elementary SD 124

LaSalle

$15,530,488

$4,512,789

$315,895

2.0%

Rutland CCSD 230

LaSalle

$1,561,154

$833,051

$58,314

3.7%

Seneca CCSD 170

LaSalle

$6,600,980

$3,249,574

$227,470

3.4%

Seneca Township HSD 160

LaSalle

$11,177,208

$3,903,159

$273,221

2.4%

Serena CUSD 2

LaSalle

$13,438,345

$4,261,687

$298,318

2.2%

Streator Elementary SD 44

LaSalle

$21,950,343

$8,817,110

$617,198

2.8%

Streator Township HSD 40

LaSalle

$11,383,104

$5,269,216

$368,845

3.2%

Tonica CCSD 79

LaSalle

$2,221,856

$907,003

$63,490

2.9%

Wallace CCSD 195

LaSalle

$4,396,476

$1,445,977

$101,218

2.3%

Waltham CCSD 185

LaSalle

$2,368,853

$937,110

$65,598

2.8%

Lawrence County CUSD 20

Lawrence

$10,500,483

$4,945,017

$346,151

3.3%

Red Hill CUSD 10

Lawrence

$9,182,694

$4,200,739

$294,052

3.2%

Amboy CUSD 272

Lee

$8,563,426

$3,695,973

$258,718

3.0%

Ashton-Franklin Ctr CUSD 275

Lee

$7,181,633

$2,860,702

$200,249

2.8%

Dixon USD 170

Lee

$28,821,076

$14,037,108

$982,598

3.4%

Nelson Public SD 8

Lee

$417,812

$198,218

$13,875

3.3%

Paw Paw CUSD 271

Lee

$4,192,042

$1,770,856

$123,960

3.0%

Cornell CCSD 426

Livingston

$1,364,922

$578,207

$40,474

3.0%

Dwight Common SD 232

Livingston

$5,281,390

$2,940,947

$205,866

3.9%

Dwight Township HSD 230

Livingston

$5,100,155

$1,948,266

$136,379

2.7%

Flanagan-Cornell UD 74

Livingston

$4,502,369

$2,016,517

$141,156

3.1%

Odell CCSD 435

Livingston

$1,794,343

$875,235

$61,266

3.4%

Pontiac CCSD 429

Livingston

$12,105,790

$6,225,522

$435,787

3.6%

Pontiac Township HSD 90

Livingston

$11,022,903

$4,636,154

$324,531

2.9%

Prairie Central CUSD 8

Livingston

$21,531,138

$10,732,951

$751,307

3.5%

Rooks Creek CCSD 425

Livingston

$665,871

$331,428

$23,200

3.5%

Saunemin CCSD 438

Livingston

$2,300,712

$654,867

$45,841

2.0%

Streator Woodland CUSD 5

Livingston

$5,108,344

$2,320,009

$162,401

3.2%

Tri Point CUSD 6J

Livingston

$7,381,696

$2,504,895

$175,343

2.4%

Chester-East Lincoln CCSD 61

Logan

$2,811,236

$1,430,992

$100,169

3.6%

Hartsburg-Emden CUSD 21

Logan

$2,763,829

$1,502,252

$105,158

3.8%

Lincoln CHSD 404

Logan

$11,370,610

$4,997,199

$349,804

3.1%

Lincoln Elementary SD 27

Logan

$11,547,628

$5,924,912

$414,744

3.6%

Mt Pulaski CUSD 23

Logan

$5,767,159

$3,153,855

$220,770

3.8%

New Holland-Middletown ESD 88

Logan

$1,352,365

$691,273

$48,389

3.6%

West Lincoln-Broadwell SD 92

Logan

$3,061,010

$1,036,628

$72,564

2.4%

Argenta-Oreana CUSD 1

Macon

$8,804,306

$3,864,948

$270,546

3.1%

Decatur School District 61

Macon

$101,572,994

$49,731,622

$3,481,214

3.4%

Maroa Forsyth CUSD 2

Macon

$15,911,841

$4,881,175

$341,682

2.1%

Meridian CUSD 15

Macon

$8,865,606

$4,249,872

$297,491

3.4%

Mt Zion CUSD 3

Macon

$19,984,860

$8,928,274

$624,979

3.1%

illinoispolicy.org 15

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Sangamon Valley CUSD 9

Macon

$7,379,807

$3,429,070

$240,035

3.3%

Warrensburg-Latham CUSD 11

Macon

$16,551,728

$4,532,258

$317,258

1.9%

Bunker Hill CUSD 8

Macoupin

$5,741,837

$2,759,495

$193,165

3.4%

Carlinville CUSD 1

Macoupin

$14,321,429

$5,709,063

$399,634

2.8%

Gillespie CUSD 7

Macoupin

$11,861,910

$4,930,036

$345,103

2.9%

Girard CUSD 3

Macoupin

$6,293,516

$2,311,291

$161,790

2.6%

Mt Olive USD 5

Macoupin

$5,591,039

$2,581,230

$180,686

3.2%

Northwestern CUSD 2

Macoupin

$4,309,726

$1,582,268

$110,759

2.6%

Southwestern CUSD 9

Macoupin

$20,268,119

$7,657,500

$536,025

2.6%

Staunton CUSD 6

Macoupin

$13,045,085

$4,953,634

$346,754

2.7%

Virden CUSD 4

Macoupin

$7,573,421

$3,104,823

$217,338

2.9%

Alton CUSD 11

Madison

$73,799,632

$31,876,134

$2,231,329

3.0%

Bethalto CUSD 8

Madison

$29,927,814

$11,338,887

$793,722

2.7%

Collinsville CUSD 10

Madison

$58,882,200

$27,432,791

$1,920,295

3.3%

East Alton SD 13

Madison

$10,301,613

$4,664,655

$326,526

3.2%

East Alton-Wood River CHS 14

Madison

$8,974,415

$3,264,970

$228,548

2.5%

Edwardsville CUSD 7

Madison

$75,321,453

$34,951,545

$2,446,608

3.2%

Granite City CUSD 9

Madison

$74,551,165

$30,691,316

$2,148,392

2.9%

Highland CUSD 5

Madison

$32,145,243

$13,259,556

$928,169

2.9%

Madison CUSD 12

Madison

$14,848,880

$5,272,222

$369,056

2.5%

Roxana CUSD 1

Madison

$19,726,587

$10,153,943

$710,776

3.6%

Triad CUSD 2

Madison

$35,926,811

$17,731,139

$1,241,180

3.5%

Venice CUSD 3

Madison

$3,136,170

$559,306

$39,151

1.2%

Wood River-Hartford ESD 15

Madison

$8,963,584

$3,632,373

$254,266

2.8%

Central City SD 133

Marion

$2,161,937

$978,143

$68,470

3.2%

Centralia HSD 200

Marion

$11,683,904

$4,812,769

$336,894

2.9%

Centralia SD 135

Marion

$12,618,160

$5,976,155

$418,331

3.3%

Iuka CCSD 7

Marion

$2,212,719

$976,764

$68,373

3.1%

Kell CSD 2

Marion

$1,098,711

$519,204

$36,344

3.3%

Odin CHSD 700

Marion

$838,902

$440,679

$30,848

3.7%

Odin School District 122

Marion

$1,986,214

$926,692

$64,868

3.3%

Patoka CUSD 100

Marion

$3,295,145

$1,229,428

$86,060

2.6%

Raccoon CSD 1

Marion

$2,214,938

$956,392

$66,947

3.0%

Salem CHSD 600

Marion

$7,724,273

$3,309,019

$231,631

3.0%

Salem School District 111

Marion

$7,739,016

$4,142,350

$289,964

3.7%

Sandoval CUSD 501

Marion

$5,205,263

$2,193,236

$153,527

2.9%

Selmaville CCSD 10

Marion

$1,919,183

$1,015,707

$71,099

3.7%

South Central CUSD 401

Marion

$6,857,036

$3,085,039

$215,953

3.1%

Henry-Senachwine CUSD 5

Marshall

$6,902,869

$3,273,817

$229,167

3.3%

Midland CUSD 7

Marshall

$7,476,733

$3,478,007

$243,460

3.3%

Havana CUSD 126

Mason

$10,313,560

$4,794,670

$335,627

3.3%

Illini Central CUSD 189

Mason

$8,511,097

$3,845,328

$269,173

3.2%

Midwest Central CUSD 191

Mason

$11,166,070

$5,181,196

$362,684

3.2%

Joppa-Maple Grove USD 38

Massac

$3,352,369

$1,275,390

$89,277

2.7%

illinoispolicy.org 16

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Massac USD 1

Massac

$19,218,378

$9,086,497

$636,055

3.3%

Bushnell-Prairie CUSD 170

McDonough

$7,251,400

$3,158,712

$221,110

3.0%

Macomb CUSD 185

McDonough

$22,559,118

$8,945,965

$626,218

2.8%

West Prairie CUSD 103

McDonough

$6,475,141

$3,094,925

$216,645

3.3%

Alden Hebron SD 19

McHenry

$5,399,731

$2,357,049

$164,993

3.1%

Cary CCSD 26

McHenry

$35,093,701

$17,285,837

$1,210,009

3.4%

Community HSD 155

McHenry

$88,799,236

$46,513,578

$3,255,950

3.7%

Crystal Lake CCSD 47

McHenry

$85,036,786

$42,300,759

$2,961,053

3.5%

Fox River Grove CSD 3

McHenry

$7,360,495

$2,971,855

$208,030

2.8%

Harrison School District 36

McHenry

$5,820,844

$1,804,743

$126,332

2.2%

Harvard CUSD 50

McHenry

$40,191,367

$10,299,978

$720,998

1.8%

Huntley CSD 158

McHenry

$82,497,312

$36,527,637

$2,556,935

3.1%

Johnsburg CUSD 12

McHenry

$27,745,181

$12,926,700

$904,869

3.3%

Marengo CHSD 154

McHenry

$12,367,728

$4,383,091

$306,816

2.5%

Marengo-Union ECSD 165

McHenry

$9,820,443

$4,123,546

$288,648

2.9%

McHenry CCSD 15

McHenry

$48,514,385

$20,508,084

$1,435,566

3.0%

McHenry CHSD 156

McHenry

$31,455,318

$14,223,867

$995,671

3.2%

Nippersink School District 2

McHenry

$13,434,005

$6,487,259

$454,108

3.4%

Prairie Grove CSD 46

McHenry

$11,260,049

$5,352,874

$374,701

3.3%

Richmond Burton HSCD 157

McHenry

$12,498,808

$4,357,608

$305,033

2.4%

Riley CCSD 18

McHenry

$3,880,160

$1,400,079

$98,006

2.5%

Woodstock CUSD 200

McHenry

$82,697,424

$31,991,917

$2,239,434

2.7%

Bloomington SD 87

McLean

$67,299,185

$28,482,627

$1,993,784

3.0%

Heyworth CUSD 4

McLean

$9,688,987

$4,463,697

$312,459

3.2%

Le Roy CUSD 2

McLean

$9,940,338

$3,599,798

$251,986

2.5%

Lexington CUSD 7

McLean

$7,573,080

$3,063,786

$214,465

2.8%

McLean County USD 5

McLean

$190,712,364

$60,940,030

$4,265,802

2.2%

Olympia CUSD 16

McLean

$22,251,848

$7,972,324

$558,063

2.5%

Ridgeview CUSD 19

McLean

$8,208,613

$3,445,445

$241,181

2.9%

Tri-Valley CUSD 3

McLean

$12,652,065

$5,750,962

$402,567

3.2%

Athens CUSD 213

Menard

$9,883,974

$3,739,155

$261,741

2.6%

Greenview CUSD 200

Menard

$2,677,182

$1,275,189

$89,263

3.3%

Porta CUSD 202

Menard

$13,735,151

$4,433,539

$310,348

2.3%

Mercer County SD 404

Mercer

$13,095,819

$6,090,295

$426,321

3.3%

Columbia CUSD 4

Monroe

$41,863,341

$8,957,492

$627,024

1.5%

Valmeyer CUSD 3

Monroe

$4,603,730

$2,500,006

$175,000

3.8%

Waterloo CUSD 5

Monroe

$31,511,532

$11,784,138

$824,890

2.6%

Hillsboro CUSD 3

Montgomery

$20,074,647

$8,897,406

$622,818

3.1%

Litchfield CUSD 12

Montgomery

$14,030,957

$5,840,010

$408,801

2.9%

Nokomis CUSD 22

Montgomery

$7,536,146

$2,787,336

$195,114

2.6%

Panhandle CUSD 2

Montgomery

$5,249,639

$2,330,348

$163,124

3.1%

Franklin CUSD 1

Morgan

$3,562,958

$1,647,694

$115,339

3.2%

Jacksonville SD 117

Morgan

$34,495,821

$15,748,108

$1,102,368

3.2%

Meredosia-Chambersburg SD 11

Morgan

$3,474,230

$1,365,145

$95,560

2.8%

illinoispolicy.org 17

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Triopia CUSD 27

Morgan

$3,843,424

$1,846,215

$129,235

3.4%

Waverly CUSD 6

Morgan

$4,210,109

$2,076,996

$145,390

3.5%

Lovington CUSD 303

Moultrie

$3,136,262

$1,268,728

$88,811

2.8%

Okaw Valley CUSD 302

Moultrie

$5,434,693

$2,419,024

$169,332

3.1%

Sullivan CUSD 300

Moultrie

$9,876,770

$4,286,498

$300,055

3.0%

Byron CUSD 226

Ogle

$30,789,123

$10,227,426

$715,920

2.3%

Creston CCSD 161

Ogle

$1,152,943

$642,854

$45,000

3.9%

Forrestville Valley CUSD 221

Ogle

$9,534,581

$4,634,733

$324,431

3.4%

Kings CSD 144

Ogle

$1,665,342

$752,131

$52,649

3.2%

Meridian CUSD 223

Ogle

$18,886,693

$8,133,687

$569,358

3.0%

Oregon CUSD 220

Ogle

$15,980,807

$7,984,675

$558,927

3.5%

Polo CUSD 222

Ogle

$6,371,621

$3,295,214

$230,665

3.6%

Rochelle CCSD 231

Ogle

$16,343,206

$8,617,530

$603,227

3.7%

Rochelle Township HSD 212

Ogle

$14,081,113

$5,888,207

$412,174

2.9%

Bartonville SD 66

Peoria

$3,082,131

$994,284

$69,600

2.3%

Brimfield CUSD 309

Peoria

$6,132,791

$3,145,524

$220,187

3.6%

Dunlap CUSD 323

Peoria

$32,007,714

$12,533,263

$877,328

2.7%

Elmwood CUSD 322

Peoria

$6,926,415

$2,881,318

$201,692

2.9%

Farmington Central CUSD 265

Peoria

$12,873,810

$4,376,619

$306,363

2.4%

Hollis CSD 328

Peoria

$1,570,688

$676,808

$47,377

3.0%

Illini Bluffs CUSD 327

Peoria

$8,914,117

$3,341,588

$233,911

2.6%

Illinois Valley Central 321

Peoria

$28,525,024

$9,164,579

$641,521

2.2%

Limestone CHSD 310

Peoria

$14,980,967

$4,818,379

$337,287

2.3%

Limestone Walters CCSD 316

Peoria

$1,738,489

$663,232

$46,426

2.7%

Monroe SD 70

Peoria

$2,629,241

$1,050,280

$73,520

2.8%

Norwood Elementary SD 63

Peoria

$4,056,716

$1,695,153

$118,661

2.9%

Oak Grove East SD 68

Peoria

$3,834,091

$1,875,229

$131,266

3.4%

Peoria Heights CUSD 325

Peoria

$9,786,899

$3,109,225

$217,646

2.2%

Peoria SD 150

Peoria

$179,943,519

$70,988,972

$4,969,228

2.8%

Pleasant Hill SD 69

Peoria

$2,102,518

$955,570

$66,890

3.2%

Pleasant Valley SD 62

Peoria

$4,702,551

$1,665,317

$116,572

2.5%

Princeville CUSD 326

Peoria

$7,059,552

$3,401,474

$238,103

3.4%

Community CSD 204

Perry

$1,672,336

$752,864

$52,700

3.2%

Duquoin CUSD 300

Perry

$13,745,737

$6,370,054

$445,904

3.2%

Pinckneyville CHSD 101

Perry

$4,591,224

$2,353,079

$164,716

3.6%

Pinckneyville SD 50

Perry

$5,101,567

$2,435,301

$170,471

3.3%

Tamaroa SD 5

Perry

$1,269,494

$660,247

$46,217

3.6%

Atwood Hammond CUSD 39

Piatt

$4,164,235

$1,736,896

$121,583

2.9%

Bement CUSD 5

Piatt

$4,463,563

$1,659,195

$116,144

2.6%

Cerro Gordo CUSD 100

Piatt

$5,816,982

$2,313,973

$161,978

2.8%

Deland-Weldon CUSD 57

Piatt

$2,548,918

$1,094,130

$76,589

3.0%

Monticello CUSD 25

Piatt

$15,622,499

$6,975,974

$488,318

3.1%

Griggsville-Perry CUSD 4

Pike

$5,051,809

$2,032,664

$142,286

2.8%

Pikeland CUSD 10

Pike

$12,848,152

$5,291,101

$370,377

2.9%

illinoispolicy.org 18

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Pike

$4,369,715

$1,721,596

$120,512

2.8%

Western CUSD 12

Pike

$6,910,506

$2,688,322

$188,183

2.7%

Pope County CUSD 1

Pope

$4,821,333

$2,181,546

$152,708

3.2%

Century CUSD 100

Pulaski

$4,720,867

$2,134,646

$149,425

3.2%

Meridian CUSD 101

Pulaski

$8,538,829

$3,359,442

$235,161

2.8%

Putnam County CUSD 535

Putnam

$10,434,694

$4,406,224

$308,436

3.0%

Chester CUSD 139

Randolph

$9,930,381

$4,287,257

$300,108

3.0%

Coulterville USD 1

Randolph

$2,153,437

$1,361,483

$95,304

4.4%

Prairie Du Rocher CCSD 134

Randolph

$1,495,109

$797,042

$55,793

3.7%

Red Bud CUSD 132

Randolph

$10,109,565

$4,526,207

$316,834

3.1%

Sparta CUSD 140

Randolph

$14,121,125

$6,036,309

$422,542

3.0%

Steeleville CUSD 138

Randolph

$3,830,232

$1,805,345

$126,374

3.3%

East Richland CUSD 1

Richland

$23,419,760

$8,456,267

$591,939

2.5%

West Richland CUSD 2

Richland

$3,436,085

$1,662,250

$116,358

3.4%

Carbon Cliff-Barstow SD 36

Rock Island

$3,024,348

$1,350,535

$94,537

3.1%

East Moline SD 37

Rock Island

$27,114,452

$14,681,467

$1,027,703

3.8%

Hampton School District 29

Rock Island

$2,000,101

$938,857

$65,720

3.3%

Moline USD 40

Rock Island

$82,431,383

$43,149,472

$3,020,463

3.7%

Riverdale CUSD 100

Rock Island

$10,742,067

$5,196,945

$363,786

3.4%

Rock Island SD 41

Rock Island

$83,096,679

$33,973,382

$2,378,137

2.9%

Rockridge CUSD 300

Rock Island

$12,836,165

$6,008,169

$420,572

3.3%

Sherrard CUSD 200

Rock Island

$14,725,337

$7,095,482

$496,684

3.4%

School district

County

Pleasant Hill CUSD 3

Silvis School District 34

Rock Island

$5,828,580

$2,740,089

$191,806

3.3%

United Township HSD 30

Rock Island

$18,598,584

$9,130,852

$639,160

3.4%

Carrier Mills-Stonefort SD 2

Saline

$4,632,975

$2,528,974

$177,028

3.8%

Eldorado CUSD 4

Saline

$10,135,767

$4,054,420

$283,809

2.8%

Galatia CUSD 1

Saline

$3,913,193

$1,751,779

$122,625

3.1%

Harrisburg CUSD 3

Saline

$19,470,548

$8,648,208

$605,375

3.1%

Auburn CUSD 10

Sangamon

$14,892,305

$4,999,586

$349,971

2.4%

Ball Chatham CUSD 5

Sangamon

$49,995,202

$15,380,402

$1,076,628

2.2%

New Berlin CUSD 16

Sangamon

$10,821,138

$2,824,734

$197,731

1.8%

Pawnee CUSD 11

Sangamon

$6,055,067

$2,616,313

$183,142

3.0%

Pleasant Plains CUSD 8

Sangamon

$12,696,293

$5,638,744

$394,712

3.1%

Riverton CUSD 14

Sangamon

$13,732,867

$5,816,617

$407,163

3.0%

Rochester CUSD 3A

Sangamon

$31,952,268

$8,949,407

$626,458

2.0%

Springfield SD 186

Sangamon

$196,168,169

$86,297,127

$6,040,799

3.1%

Tri City CUSD 1

Sangamon

$6,173,977

$2,249,127

$157,439

2.6%

Williamsville CUSD 15

Sangamon

$12,168,245

$5,058,054

$354,064

2.9%

Schuyler - Industry CUSD 5

Schuyler

$12,468,705

$4,919,651

$344,376

2.8%

Scott-Morgan Cnty CUSD 2

Scott

$2,486,899

$1,218,701

$85,309

3.4%

Winchester CUSD 1

Scott

$5,928,797

$2,816,706

$197,169

3.3%

Central A & M CUSD 21

Shelby

$8,614,418

$4,049,536

$283,468

3.3%

Cowden-Herrick CUD 3A

Shelby

$4,364,545

$1,987,129

$139,099

3.2%

Shelbyville CUSD 4

Shelby

$10,767,102

$5,712,109

$399,848

3.7%

illinoispolicy.org 19

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Stewardson-Strasburg CUSD 5

Shelby

$4,106,601

$1,984,272

$138,899

3.4%

Windsor CUSD 1

Shelby

$3,546,893

$1,872,530

$131,077

3.7%

Belle Valley SD 119

St Clair

$13,709,855

$4,134,234

$289,396

2.1%

Belleville SD 118

St Clair

$38,940,752

$17,804,666

$1,246,327

3.2%

Belleville THSD 201

St Clair

$70,039,228

$25,937,209

$1,815,605

2.6%

Brooklyn USD 188

St Clair

$3,029,997

$1,204,676

$84,327

2.8%

Cahokia CUSD 187

St Clair

$60,514,384

$25,311,358

$1,771,795

2.9%

Central School District 104

St Clair

$7,691,544

$2,580,753

$180,653

2.3%

Dupo CUSD 196

St Clair

$11,671,787

$5,604,207

$392,295

3.4%

East St Louis SD 189

St Clair

$121,423,905

$46,693,611

$3,268,553

2.7%

Freeburg CCSD 70

St Clair

$6,151,021

$3,190,607

$223,343

3.6%

Freeburg CHSD 77

St Clair

$6,991,343

$3,279,031

$229,532

3.3%

Grant CCSD 110

St Clair

$8,331,888

$3,965,844

$277,609

3.3%

Harmony Emge SD 175

St Clair

$9,550,945

$4,032,927

$282,305

3.0%

High Mount SD 116

St Clair

$4,370,109

$2,027,206

$141,904

3.2%

Lebanon CUSD 9

St Clair

$8,443,338

$3,762,486

$263,374

3.1%

Marissa CUSD 40

St Clair

$5,978,019

$2,999,960

$209,997

3.5%

Mascoutah CUSD 19

St Clair

$53,218,090

$15,882,120

$1,111,748

2.1%

Millstadt CCSD 160

St Clair

$7,307,463

$3,523,072

$246,615

3.4%

New Athens CUSD 60

St Clair

$7,561,967

$2,563,036

$179,413

2.4%

OFallon CCSD 90

St Clair

$38,948,978

$14,939,769

$1,045,784

2.7%

OFallon THSD 203

St Clair

$35,641,975

$11,976,109

$838,328

2.4%

Pontiac-Wm Holliday SD 105

St Clair

$9,252,918

$3,714,371

$260,006

2.8%

Shiloh Village SD 85

St Clair

$5,939,101

$2,534,928

$177,445

3.0%

Signal Hill SD 181

St Clair

$4,188,126

$1,909,804

$133,686

3.2%

Smithton CCSD 130

St Clair

$3,774,724

$1,568,195

$109,774

2.9%

St Libory CSD 30

St Clair

$830,869

$492,397

$34,468

4.1%

Whiteside SD 115

St Clair

$12,445,712

$5,721,622

$400,514

3.2%

Wolf Branch SD 113

St Clair

$13,438,167

$3,983,974

$278,878

2.1%

Bradford CUSD 1

Stark

$4,026,429

$962,151

$67,351

1.7%

Stark County CUSD 100

Stark

$8,305,052

$3,731,671

$261,217

3.1%

Dakota CUSD 201

Stephenson

$9,476,582

$4,423,745

$309,662

3.3%

Freeport School District 145

Stephenson

$45,581,663

$20,990,244

$1,469,317

3.2%

Lena Winslow CUSD 202

Stephenson

$8,526,477

$3,687,954

$258,157

3.0%

Orangeville CUSD 203

Stephenson

$4,264,743

$2,256,466

$157,953

3.7%

Pearl City CUSD 200

Stephenson

$5,248,734

$2,407,749

$168,542

3.2%

Central School District 51

Tazewell

$10,461,920

$3,133,017

$219,311

2.1%

Creve Coeur SD 76

Tazewell

$6,152,147

$2,636,137

$184,530

3.0%

Deer Creek-Mackinaw CUSD 701

Tazewell

$11,441,012

$4,783,311

$334,832

2.9%

Delavan CUSD 703

Tazewell

$4,850,379

$2,514,380

$176,007

3.6%

District 50 Schools

Tazewell

$7,236,795

$2,811,325

$196,793

2.7%

East Peoria CHSD 309

Tazewell

$21,360,470

$5,386,907

$377,084

1.8%

East Peoria SD 86

Tazewell

$25,411,823

$7,859,556

$550,169

2.2%

Morton CUSD 709

Tazewell

$26,682,938

$12,613,587

$882,951

3.3%

illinoispolicy.org 20

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

N Pekin-Marquette Heights SD 102

Tazewell

$5,061,421

$2,661,038

$186,273

3.7%

Pekin CHSD 303

Tazewell

$22,119,245

$8,079,586

$565,571

2.6%

Pekin Public SD 108

Tazewell

$33,394,696

$16,522,770

$1,156,594

3.5%

Rankin CSD 98

Tazewell

$2,302,371

$892,148

$62,450

2.7%

Robein School District 85

Tazewell

$1,907,902

$951,219

$66,585

3.5%

South Pekin SD 137

Tazewell

$2,084,768

$1,033,843

$72,369

3.5%

Spring Lake CCSD 606

Tazewell

$804,140

$245,130

$17,159

2.1%

Tremont CUSD 702

Tazewell

$9,709,655

$4,483,065

$313,815

3.2%

Washington CHSD 308

Tazewell

$13,691,863

$6,035,948

$422,516

3.1%

Washington School District 52

Tazewell

$7,532,211

$3,127,598

$218,932

2.9%

Anna CCSD 37

Union

$6,098,074

$2,786,775

$195,074

3.2%

Anna Jonesboro CHSD 81

Union

$4,978,943

$2,505,586

$175,391

3.5%

Cobden Unit District 17

Union

$5,338,903

$2,564,336

$179,504

3.4%

Dongola Unit District 66

Union

$3,080,347

$1,165,922

$81,615

2.6%

Jonesboro CCSD 43

Union

$4,314,459

$1,770,795

$123,956

2.9%

Lick Creek CCSD 16

Union

$997,779

$459,823

$32,188

3.2%

Shawnee CUSD 84

Union

$5,748,370

$2,215,341

$155,074

2.7%

Armstrong THSD 225

Vermilion

$1,954,069

$877,101

$61,397

3.1%

Armstrong-Ellis CSD 61

Vermilion

$1,151,554

$618,436

$43,291

3.8%

Bismarck CUSD 1

Vermilion

$8,389,684

$3,999,858

$279,990

3.3%

Catlin CUSD 5

Vermilion

$4,694,405

$2,223,319

$155,632

3.3%

Danville CCSD 118

Vermilion

$66,958,111

$29,450,867

$2,061,561

3.1%

Georgetown-Ridge Farm CUD 4

Vermilion

$11,560,707

$4,906,818

$343,477

3.0%

Hoopeston Area CUSD 11

Vermilion

$11,339,711

$5,544,804

$388,136

3.4%

Jamaica CUSD 12

Vermilion

$4,654,485

$2,173,856

$152,170

3.3%

Oakwood CUSD 76

Vermilion

$11,198,103

$4,283,994

$299,880

2.7%

Potomac CUSD 10

Vermilion

$2,192,661

$748,850

$52,420

2.4%

Rossville-Alvin CUSD 7

Vermilion

$3,506,715

$1,126,664

$78,866

2.2%

Westville CUSD 2

Vermilion

$11,231,376

$4,436,855

$310,580

2.8%

Allendale CCSD 17

Wabash

$1,828,509

$518,861

$36,320

2.0%

Wabash CUSD 348

Wabash

$15,373,546

$6,530,032

$457,102

3.0%

Monmouth - Roseville CUSD 238

Warren

$16,349,356

$6,842,546

$478,978

2.9%

United SD 304

Warren

$9,745,666

$4,202,787

$294,195

3.0%

Ashley CCSD 15

Washington

$1,523,973

$795,120

$55,658

3.7%

Hoyleton CSD 29

Washington

$740,455

$361,668

$25,317

3.4%

Irvington CCSD 11

Washington

$831,488

$387,697

$27,139

3.3%

Nashville CCSD 49

Washington

$4,861,050

$2,395,537

$167,688

3.4%

Nashville CHSD 99

Washington

$4,904,958

$2,552,847

$178,699

3.6%

Oakdale CCSD 1

Washington

$779,932

$390,077

$27,305

3.5%

West Washington CUSD 10

Washington

$5,107,543

$2,470,023

$172,902

3.4%

Fairfield CHSD 225

Wayne

$4,652,712

$2,086,859

$146,080

3.1%

Fairfield Public SD 112

Wayne

$5,663,413

$2,794,222

$195,596

3.5%

Geff CCSD 14

Wayne

$795,949

$441,999

$30,940

3.9%

Jasper CCSD 17

Wayne

$1,548,895

$645,164

$45,161

2.9%

illinoispolicy.org 21

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

New Hope CCSD 6

Wayne

$1,589,881

$719,165

$50,342

3.2%

North Wayne CUSD 200

Wayne

$3,935,147

$2,070,638

$144,945

3.7%

Wayne City CUSD 100

Wayne

$5,193,056

$2,258,132

$158,069

3.0%

Carmi-White Cnty CUSD 5

White

$14,413,858

$6,928,795

$485,016

3.4%

Grayville CUSD 1

White

$2,702,093

$1,338,930

$93,725

3.5%

Norris City-Omaha-Enfield SD 3

White

$6,267,610

$2,791,672

$195,417

3.1%

East Coloma SD 12

Whiteside

$2,448,158

$1,142,369

$79,966

3.3%

Erie CUSD 1

Whiteside

$11,854,062

$5,061,407

$354,298

3.0%

Montmorency CCSD 145

Whiteside

$2,463,147

$1,380,102

$96,607

3.9%

Morrison CUSD 6

Whiteside

$10,613,497

$5,235,755

$366,503

3.5%

Prophetstown-Lyndon-Tampico
CUSD3

Whiteside

$8,818,497

$4,199,854

$293,990

3.3%

River Bend CUSD 2

Whiteside

$9,811,732

$4,296,185

$300,733

3.1%

Riverdale School District 14

Whiteside

$956,355

$485,945

$34,016

3.6%

Rock Falls Elementary SD 13

Whiteside

$8,965,298

$4,531,609

$317,213

3.5%

Rock Falls Township HSD 301

Whiteside

$9,000,691

$3,937,172

$275,602

3.1%

Sterling CUSD 5

Whiteside

$34,631,886

$14,232,007

$996,240

2.9%

Beecher CUSD 200U

Will

$11,776,187

$4,881,742

$341,722

2.9%

Chaney-Monge SD 88

Will

$4,117,132

$1,706,636

$119,464

2.9%

Channahon School District 17

Will

$16,196,384

$5,085,907

$356,013

2.2%

Crete Monee CUSD 201U

Will

$65,837,814

$27,402,720

$1,918,190

2.9%

Elwood CCSD 203

Will

$3,653,811

$1,326,846

$92,879

2.5%

Fairmont School District 89

Will

$5,347,016

$1,946,562

$136,259

2.5%

Frankfort CCSD 157C

Will

$30,937,349

$11,103,954

$777,277

2.5%

Homer CCSD 33

Will

$53,081,727

$15,167,254

$1,061,708

2.0%

Joliet School District 86

Will

$110,214,470

$43,751,530

$3,062,607

2.8%

Joliet Township HSD 204

Will

$104,305,678

$32,569,434

$2,279,860

2.2%

Laraway CCSD 70

Will

$6,654,631

$2,483,925

$173,875

2.6%

Lincoln-Way CHSD 210

Will

$114,280,891

$42,293,845

$2,960,569

2.6%

Lockport School District 91

Will

$6,027,511

$2,692,389

$188,467

3.1%

Lockport Township HSD 205

Will

$50,005,089

$21,113,814

$1,477,967

3.0%

Manhattan School District 114

Will

$12,651,548

$4,609,905

$322,693

2.6%

Mokena School District 159

Will

$20,420,217

$7,537,402

$527,618

2.6%

New Lenox School District 122

Will

$56,558,337

$22,738,416

$1,591,689

2.8%

Peotone CUSD 207

Will

$22,746,751

$8,200,827

$574,058

2.5%

Plainfield SD 202

Will

$297,219,254

$125,604,556

$8,792,319

3.0%

Reed Custer CUSD 255

Will

$21,783,387

$10,427,707

$729,939

3.4%

Richland School District 88A

Will

$8,996,095

$4,467,127

$312,699

3.5%

Rockdale School District 84

Will

$3,199,202

$1,131,010

$79,171

2.5%

Summit Hill SD 161

Will

$35,609,435

$16,162,448

$1,131,371

3.2%

Taft School District 90

Will

$2,679,533

$1,157,155

$81,001

3.0%

Troy CCSD 30C

Will

$47,802,540

$16,684,613

$1,167,923

2.4%

Union School District 81

Will

$5,570,261

$781,566

$54,710

1.0%

Valley View CUSD 365

Will

$211,872,578

$89,543,615

$6,268,053

3.0%

illinoispolicy.org 22

School district

County

Total district
expenditures

Teachers creditable
earnings

Cost of 7% employer
contribution

Percent of district total

expenditures

Will Cnty School District 92

Will

$20,881,337

$8,838,307

$618,682

3.0%

Wilmington CUSD 209

Will

$19,219,282

$5,336,654

$373,566

1.9%

Carterville CUSD 5

Williamson

$27,475,513

$7,116,803

$498,176

1.8%

Crab Orchard CUSD 3

Williamson

$4,030,121

$1,405,830

$98,408

2.4%

Herrin CUSD 4

Williamson

$26,429,289

$9,028,146

$631,970

2.4%

Johnston City CUSD 1

Williamson

$11,568,110

$4,262,485

$298,374

2.6%

Marion CUSD 2

Williamson

$37,555,415

$16,012,955

$1,120,907

3.0%

Durand CUSD 322

Winnebago

$9,225,811

$3,970,291

$277,920

3.0%

Harlem USD 122

Winnebago

$85,816,234

$39,255,890

$2,747,912

3.2%

Hononegah CHSD 207

Winnebago

$25,083,412

$10,077,039

$705,393

2.8%

Kinnikinnick CCSD 131

Winnebago

$16,888,819

$9,023,824

$631,668

3.7%

Pecatonica CUSD 321

Winnebago

$9,639,076

$4,195,490

$293,684

3.0%

Prairie Hill CCSD 133

Winnebago

$8,608,221

$3,098,371

$216,886

2.5%

Rockford School District 205

Winnebago

$338,049,697

$149,861,050

$10,490,273

3.1%

Rockton School District 140

Winnebago

$14,330,488

$7,000,129

$490,009

3.4%

Shirland CCSD 134

Winnebago

$1,666,455

$754,590

$52,821

3.2%

South Beloit CUSD 320

Winnebago

$10,749,062

$3,787,704

$265,139

2.5%

Winnebago CUSD 323

Winnebago

$18,168,943

$7,460,915

$522,264

2.9%

El Paso - Gridley CUSD 11

Woodford

$13,860,459

$5,991,671

$419,417

3.0%

Eureka CUSD 140

Woodford

$13,271,160

$6,672,986

$467,109

3.5%

Fieldcrest CUSD 6

Woodford

$12,430,765

$5,939,489

$415,764

3.3%

Germantown Hills SD 69

Woodford

$7,628,293

$3,456,418

$241,949

3.2%

Lowpoint-Washburn CUSD 21

Woodford

$4,183,366

$1,951,372

$136,596

3.3%

Metamora CCSD 1

Woodford

$9,665,371

$2,820,744

$197,452

2.0%

Metamora Township HSD 122

Woodford

$11,304,030

$4,642,393

$324,967

2.9%

Riverview CCSD 2

Woodford

$2,162,705

$952,961

$66,707

3.1%

Roanoke Benson CUSD 60

Woodford

$5,791,144

$2,639,843

$184,789

3.2%

$21,035,926,909

$8,809,667,026

$616,676,692

$24,403,628

$10,220,031

$715,402

Total
Average

illinoispolicy.org 23

2.9%

Ted Dabrowski, Lessons from Puerto Rico: the problem with big pension debts and little solutions, Illinois Policy Institute
(2013), http://illinoispolicy.org/blog/blog.asp?ArticleSource=5701
1

2
Benjamin VanMetre, The budget truths behind Quinns honest budget address, Illinois Policy Institute (2013),
http://illinoispolicy.org/blog/blog.asp?ArticleSource=5604

The school districts portion of the normal cost is 0.58 percent of payroll. The state currently pays the remainder of the
employer share.
3

Illinois Policy Institute calculations based upon fiscal year 2012 actuarial valuations for the Teachers Retirement System and
the State Universities Retirement System
4

Amanda Griffin-Johnson, Ted Dabrowski, Collin Hitt & Diana Sroka Rickert, Playing favorites, Education pension spending
favors wealth suburban schools, Illinois Policy Institute (2012),
http://illinoispolicy.org/uploads/files/Playing_Favorites_Full_Report_050312.pdf
5

6
The annual cost of teacher pensions referred to here is the district normal costthe cost of pension benefits accrued by active
employees in a given year.

Ted Dabrowski, Benjamin VanMetre & Jonathan Ingram, Budget Solutions 2014: Pension reform and responsible spending
for state and local governments, Illinois Policy Institute (2013), http://illinoispolicy.org/news/article.asp?ArticleSource=5568
7

Leslie L. Thompson et al., Actuarial valuation report as of June 30, 2012, State Universities Retirement System (2012),
http://www.surs.com/pdfs/invinfo/avr12.pdf
8

Information collected through a Freedom of Information Act request sent to the State Universities Retirement System of
Illinois
9

10

Ibid.

Due to discrepancies between data sources, some Illinois school districts were not included in this report: Bellwood SD 88,
Bluford CCSD 114, Eswood CCS 269, Steward Elementary SD 220 and Chester N HSD 122. These data do not include
teachers from Chicago Public Schools, or CPS, because CPS has its own pension system that is independent of TRS and not
funded by the state.

11

12

Illinois Local Education Agency Retrieval Network, http://webprod1.isbe.net/ilearn/ASP/index.asp

13

Illinois Policy Institute Freedom of Information Act request sent to the Illinois Board of Education. These are FY 2010 data.

Teachers Retirement System of the State of Illinois, Employer guide, (2012), http://trs.illinois.gov/subsections/employers/
pubs/employerguide/EmployerGuide_print.pdf

14

Ted Dabrowski, Benjamin VanMetre & Jonathan Ingram, Budget Solutions 2014: Pension reform and responsible spending
for state and local governments, Illinois Policy Institute (2013), http://illinoispolicy.org/news/article.asp?ArticleSource=5568
15

16

Illinois Policy Institute calculations.

Guarantee of quality scholarship

The Illinois Policy Institute is committed to delivering the highest quality and most reliable research on matters of public policy.
The Institute guarantees that all original factual data (including studies, viewpoints, reports, brochures and videos) are true and
correct, and that information attributed to other sources is accurately represented.
The Institute encourages rigorous critique of its research. If the accuracy of any material fact or reference to an independent
source is questioned and brought to the Institutes attention in writing with supporting evidence, the Institute will respond. If an
error exists, it will be corrected in subsequent distributions. This constitutes the complete and final remedy under this guarantee.

illinoispolicy.org 24