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Rondout SD 72 in Lake County receives $1,579 per student from the state to fund pensions for teachers and administrators, leading all other districts, according to a Wirepoints analysis of Teacher Retirement System data.
Ohio CHSD 505 in Bureau County receives $1,299 per student and New Trier Township HSD 203 in Cook County receives $1,177 per student.
Wirepoints examined the system in which school districts pay salaries to teachers and administrators, but not pensions, which are funded by state tax dollars.
"It’s a scheme that allows districts to spend more money on salaries and perks than they otherwise would," Wirepoints reported. "Wealthy districts – like those on the North Shore – benefit far more from the state’s pension payments than poor districts do."
Because high salaries equal high pension costs, wealthy districts, where average salaries are much higher, receive more from the state in retirement benefits. Separating the costs of salaries and pension means districts aren't accountable for their salary decisions.
In Rondout SD 72, there are six teachers for every student, each earning an average of $93,517. Meanwhile, Bradford CUSD 1 in Stark County has 10 teachers for every student, each earning an average of $36,424.
Rondout has 65 administrators for every student, and they each earn an average of $131,750. In Bradford, the ratio is 154 to 1, and the average administrator salary is $96,250.
Compared to Rondout's state-provided pension subsidy from the state, Bradford receives just $261 per student in pension benefits.
Wirepoints acknowledged that taxpayers in wealthy school districts pay much more in income taxes which, in turn, fund state education. This is designed to ensure school districts with less property wealth are funded at adequate levels.
"But the state’s scheme for funding teacher pensions runs at cross purposes with that goal," Wirepoints reported. "The state takes in income taxes contributed by all areas of the state, whether wealthy or not, and then sends much of those dollars right back to wealthy areas in the form of pension subsidies. And since nearly 50 percent of state’s total budget appropriations to education have gone to teacher pensions in recent years, those subsidies matter.
"More state money going to pensions means less money for districts in need, everything else equal."
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School districts receiving the biggest pension subsidies
District | County | Average daily attendance | Percent of district revenue provided by the state | EAV (taxable property) per student | District spending per student | State-provided pension subsidy per student* | |
1 | Rondout SD 72 | Lake | 134 | 3% | $2,138,256 | $32,278 | $1,579 |
2 | Ohio CHSD 505 | Bureau | 34 | 3% | $1,008,942 | $25,284 | $1,299 |
3 | New Trier Twp HSD 203 | Cook | 3,757 | 2% | $1,230,873 | $25,007 | $1,177 |
4 | Kenilworth SD 38 | Cook | 472 | 2% | $649,978 | $22,200 | $1,176 |
5 | Twp HSD 113 | Lake | 3,169 | 3% | $1,181,960 | $24,762 | $1,158 |
6 | Ohio CCSD 17 | Bureau | 56 | 9% | $602,003 | $26,764 | $1,151 |
7 | Sunset Ridge SD 29 | Cook | 442 | 3% | $936,299 | $25,703 | $1,146 |
8 | Winnetka SD 36 | Cook | 1,577 | 3% | $764,446 | $21,916 | $1,103 |
9 | Lake Forest CHSD 115 | Lake | 1,526 | 3% | $1,788,747 | $24,392 | $1,103 |
10 | CHSD 128 | Lake | 3,053 | 4% | $871,200 | $22,420 | $1,096 |
11 | Avoca SD 37 | Cook | 684 | 3% | $645,972 | $20,148 | $1,083 |
12 | Rutland CCSD 230 | Lasalle | 53 | 9% | $552,814 | $23,525 | $1,065 |
13 | Northfield Twp HSD 225 | Cook | 4,702 | 4% | $965,838 | $22,941 | $1,065 |
14 | Niles Twp HSD 219 | Cook | 4,412 | 5% | $801,241 | $26,951 | $1,053 |
15 | Northbrook ESD 27 | Cook | 1,167 | 4% | $619,557 | $19,668 | $1,044 |
16 | Bannockburn SD 106 | Lake | 161 | 4% | $1,228,580 | $23,340 | $1,025 |
17 | Forest Park SD 91 | Cook | 729 | 10% | $414,057 | $21,911 | $1,015 |
18 | Seneca Twp HSD 160 | Lasalle | 412 | 3% | $1,617,944 | $24,262 | $1,011 |
19 | Northbrook SD 28 | Cook | 1,651 | 3% | $647,682 | $18,949 | $1,004 |
20 | Oak Park - River Forest SD 200 | Cook | 2,872 | 7% | $651,644 | $22,283 | $994 |
21 | Northbrook/Glenview SD 30 | Cook | 1,036 | 3% | $617,134 | $19,010 | $987 |
22 | Armstrong-Ellis Cons SD 61 | Vermilion | 64 | 8% | $632,841 | $18,859 | $978 |
23 | Lake Forest SD 67 | Lake | 1,646 | 3% | $1,317,990 | $18,267 | $973 |
24 | Maine Township HSD 207 | Cook | 5,964 | 5% | $683,030 | $19,219 | $963 |
25 | Evanston Twp HSD 202 | Cook | 2,993 | 5% | $831,716 | $22,742 | $963 |
26 | Hinsdale Twp HSD 86 | Dupage | 4,405 | 5% | $1,079,225 | $19,113 | $930 |
27 | Lisle CUSD 202 | Dupage | 1,359 | 7% | $398,096 | $19,286 | $928 |
28 | Erie CUSD 1 | Whiteside | 545 | 6% | $448,692 | $19,503 | $926 |
29 | Steward ESD 220 | Lee | 55 | 8% | $465,544 | $15,008 | $918 |
30 | Township HSD 214 | Cook | 10,462 | 5% | $721,510 | $20,674 | $913 |
31 | CUSD 201 | Dupage | 1,234 | 10% | $348,370 | $18,699 | $911 |
32 | Glencoe SD 35 | Cook | 1,216 | 3% | $629,728 | $17,849 | $908 |
33 | Rosemont ESD 78 | Cook | 217 | 7% | $765,058 | $18,167 | $905 |
34 | Scales Mound CUSD 211 | Jo Daviess | 205 | 5% | $449,703 | $17,422 | $905 |
35 | Fairview SD 72 | Cook | 632 | 6% | $622,542 | $16,327 | $899 |
36 | CHSD 218 | Cook | 4,795 | 13% | $421,769 | $22,430 | $898 |
37 | West Northfield SD 31 | Cook | 818 | 5% | $631,531 | $17,049 | $895 |
38 | Fenton CHSD 100 | Dupage | 1,363 | 7% | $768,905 | $19,216 | $889 |
39 | Hinsdale CCSD 181 | Dupage | 3,432 | 4% | $632,277 | $17,704 | $886 |
40 | Oak Grove SD 68 | Peoria | 778 | 4% | $653,422 | $16,738 | $877 |
41 | Argo CHSD 217 | Cook | 1,618 | 17% | $385,701 | $19,138 | $876 |
42 | Lake Bluff ESD 65 | Lake | 822 | 3% | $681,772 | $18,354 | $865 |
43 | Butler SD 53 | Dupage | 507 | 3% | $1,479,209 | $17,295 | $863 |
44 | North Shore SD 112 | Lake | 3,791 | 6% | $555,895 | $16,581 | $859 |
45 | Kings Cons SD 144 | Ogle | 67 | 13% | $327,936 | $17,658 | $852 |
46 | Adlai E Stevenson HSD 125 | Lake | 3,860 | 5% | $796,868 | $18,918 | $852 |
47 | Park Ridge CCSD 64 | Cook | 4,093 | 6% | $345,520 | $15,920 | $852 |
48 | Lombard SD 44 | Dupage | 2,832 | 7% | $348,354 | $15,111 | $836 |
49 | Lyons Twp HSD 204 | Cook | 3,784 | 6% | $724,515 | $17,635 | $828 |
50 | CHSD 99 | Dupage | 4,598 | 7% | $826,118 | $17,260 | $824 |
51 | Union SD 81 | Will | 92 | 4% | $898,590 | $28,340 | $824 |
52 | Oak Lawn CHSD 229 | Cook | 1,457 | 12% | $524,463 | $17,890 | $821 |
53 | La Grange SD 105 South | Cook | 1,369 | 8% | $403,957 | $15,454 | $820 |
54 | Township HSD 211 | Cook | 11,564 | 6% | $581,633 | $18,196 | $815 |
55 | Lincolnwood SD 74 | Cook | 1,182 | 6% | $487,602 | $16,810 | $813 |
56 | Niles ESD 71 | Cook | 503 | 6% | $771,961 | $15,735 | $799 |
57 | CCSD 62 | Cook | 4,269 | 11% | $359,111 | $16,921 | $799 |
58 | Lincolnshire-Prairieview SD 103 | Lake | 1,610 | 5% | $545,810 | $16,671 | $796 |
59 | Gower SD 62 | Dupage | 783 | 5% | $823,339 | $16,015 | $794 |
60 | Deerfield SD 109 | Lake | 2,826 | 4% | $509,582 | $16,200 | $790 |
61 | Reavis Twp HSD 220 | Cook | 1,689 | 10% | $486,475 | $16,278 | $790 |
62 | River Trails SD 26 | Cook | 1,383 | 7% | $343,131 | $16,288 | $790 |
63 | LaGrange Highlands SD 106 | Cook | 774 | 6% | $431,069 | $14,269 | $786 |
64 | Glenbard Twp HSD 87 | Dupage | 7,426 | 8% | $626,492 | $16,384 | $786 |
65 | DuPage HSD 88 | Dupage | 3,427 | 9% | $709,128 | $18,404 | $784 |
66 | Allen-Otter Creek CCSD 65 | Lasalle | 87 | 10% | $624,425 | $15,998 | $782 |
67 | Bremen CHSD 228 | Cook | 4,513 | 27% | $256,722 | $15,765 | $781 |
68 | Laraway CCSD 70C | Will | 384 | 15% | $544,776 | $18,814 | $778 |
69 | River Forest SD 90 | Cook | 1,312 | 6% | $372,380 | $14,966 | $775 |
70 | Wilmette SD 39 | Cook | 3,367 | 5% | $442,566 | $14,658 | $774 |
71 | Evanston CCSD 65 | Cook | 7,242 | 10% | $343,702 | $14,521 | $774 |
72 | Seneca CCSD 170 | Lasalle | 453 | 5% | $1,192,106 | $15,186 | $773 |
73 | Leyden CHSD 212 | Cook | 3,531 | 7% | $512,823 | $17,595 | $771 |
74 | Wheeling CCSD 21 | Cook | 5,988 | 11% | $266,962 | $16,792 | $768 |
75 | Mannheim SD 83 | Cook | 2,367 | 12% | $271,148 | $16,489 | $767 |
76 | Pleasantdale SD 107 | Cook | 775 | 6% | $654,032 | $14,559 | $767 |
77 | Lostant CUSD 425 | Lasalle | 58 | 15% | $429,559 | $19,150 | $758 |
78 | Homewood Flossmoor CHSD 233 | Cook | 2,560 | 20% | $247,627 | $17,840 | $756 |
79 | Maercker SD 60 | Dupage | 1,191 | 8% | $456,373 | $14,307 | $752 |
80 | Skokie SD 68 | Cook | 1,715 | 9% | $502,747 | $15,179 | $751 |
81 | Lemont Twp HSD 210 | Cook | 1,274 | 6% | $771,309 | $19,519 | $749 |
82 | Cons HSD 230 | Cook | 7,076 | 9% | $602,444 | $16,204 | $748 |
83 | Newark CHSD 18 | Kendall | 161 | 7% | $644,522 | $16,448 | $747 |
84 | Comm Cons SD 59 | Cook | 6,343 | 12% | $391,148 | $14,512 | $745 |
85 | Rich Twp HSD 227 | Cook | 2,833 | 14% | $319,893 | $20,958 | $745 |
86 | Ridgewood CHSD 234 | Cook | 746 | 5% | $711,701 | $20,135 | $744 |
87 | Winfield SD 34 | Dupage | 291 | 5% | $406,744 | $17,687 | $743 |
88 | Lake Park CHSD 108 | Dupage | 2,433 | 5% | $715,425 | $17,745 | $743 |
89 | Skokie SD 73-5 | Cook | 998 | 8% | $258,762 | $16,039 | $742 |
90 | Thornton Twp HSD 205 | Cook | 5,038 | 30% | $232,243 | $18,470 | $742 |
91 | CCSD 180 | Dupage | 572 | 20% | $452,051 | $17,075 | $741 |
92 | Evergreen Park CHSD 231 | Cook | 820 | 11% | $440,085 | $16,529 | $741 |
93 | Benjamin SD 25 | Dupage | 609 | 8% | $330,965 | $16,252 | $737 |
94 | Aptakisic-Tripp CCSD 102 | Lake | 2,079 | 7% | $379,838 | $14,514 | $734 |
95 | Rooks Creek CCSD 425 | Livingston | 49 | 12% | $318,177 | $15,706 | $728 |
96 | Glen Ellyn SD 41 | Dupage | 2,970 | 6% | $388,827 | $13,954 | $728 |
97 | Naperville CUSD 203 | Dupage | 15,574 | 8% | $267,316 | $14,659 | $726 |
98 | River Ridge CUSD 210 | Jo Daviess | 477 | 7% | $351,262 | $13,717 | $726 |
99 | Grayslake CHSD 127 | Lake | 2,749 | 18% | $300,188 | $17,652 | $726 |
100 | Marquardt SD 15 | Dupage | 2,317 | 21% | $207,510 | $14,692 | $725 |
*Proxy of the pension subsidy provided to each school district. District subsidy is calculated by taking the TRS employer normal cost in 2017 ($871 million) and multiplying it by each district's share of TRS total employee earnings. To calculate the subsidy per student, each district's share is divided by their average daily attendance.