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Tuesday, March 19, 2024

Wirepoints: Analysis reveals which Illinois school districts benefit most from state pension subsidies

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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

DistrictCountyAverage daily attendancePercent of district revenue provided by the stateEAV (taxable property) per studentDistrict spending per student  State-provided pension subsidy per student* 
1Rondout SD 72Lake1343%$2,138,256$32,278$1,579
2Ohio CHSD 505Bureau343%$1,008,942$25,284$1,299
3New Trier Twp HSD 203Cook3,7572%$1,230,873$25,007$1,177
4Kenilworth SD 38Cook4722%$649,978$22,200$1,176
5Twp HSD 113Lake3,1693%$1,181,960$24,762$1,158
6Ohio CCSD 17Bureau569%$602,003$26,764$1,151
7Sunset Ridge SD 29Cook4423%$936,299$25,703$1,146
8Winnetka SD 36Cook1,5773%$764,446$21,916$1,103
9Lake Forest CHSD 115Lake1,5263%$1,788,747$24,392$1,103
10CHSD 128Lake3,0534%$871,200$22,420$1,096
11Avoca SD 37Cook6843%$645,972$20,148$1,083
12Rutland CCSD 230Lasalle539%$552,814$23,525$1,065
13Northfield Twp HSD 225Cook4,7024%$965,838$22,941$1,065
14Niles Twp HSD 219Cook4,4125%$801,241$26,951$1,053
15Northbrook ESD 27Cook1,1674%$619,557$19,668$1,044
16Bannockburn SD 106Lake1614%$1,228,580$23,340$1,025
17Forest Park SD 91Cook72910%$414,057$21,911$1,015
18Seneca Twp HSD 160Lasalle4123%$1,617,944$24,262$1,011
19Northbrook SD 28Cook1,6513%$647,682$18,949$1,004
20Oak Park - River Forest SD 200Cook2,8727%$651,644$22,283$994
21Northbrook/Glenview SD 30Cook1,0363%$617,134$19,010$987
22Armstrong-Ellis Cons SD 61Vermilion648%$632,841$18,859$978
23Lake Forest SD 67Lake1,6463%$1,317,990$18,267$973
24Maine Township HSD 207Cook5,9645%$683,030$19,219$963
25Evanston Twp HSD 202Cook2,9935%$831,716$22,742$963
26Hinsdale Twp HSD 86Dupage4,4055%$1,079,225$19,113$930
27Lisle CUSD 202Dupage1,3597%$398,096$19,286$928
28Erie CUSD 1Whiteside5456%$448,692$19,503$926
29Steward ESD 220Lee558%$465,544$15,008$918
30Township HSD 214Cook10,4625%$721,510$20,674$913
31CUSD 201Dupage1,23410%$348,370$18,699$911
32Glencoe SD 35Cook1,2163%$629,728$17,849$908
33Rosemont ESD 78Cook2177%$765,058$18,167$905
34Scales Mound CUSD 211Jo Daviess2055%$449,703$17,422$905
35Fairview SD 72Cook6326%$622,542$16,327$899
36CHSD 218Cook4,79513%$421,769$22,430$898
37West Northfield SD 31Cook8185%$631,531$17,049$895
38Fenton CHSD 100Dupage1,3637%$768,905$19,216$889
39Hinsdale CCSD 181Dupage3,4324%$632,277$17,704$886
40Oak Grove SD 68Peoria7784%$653,422$16,738$877
41Argo CHSD 217Cook1,61817%$385,701$19,138$876
42Lake Bluff ESD 65Lake8223%$681,772$18,354$865
43Butler SD 53Dupage5073%$1,479,209$17,295$863
44North Shore SD 112Lake3,7916%$555,895$16,581$859
45Kings Cons SD 144Ogle6713%$327,936$17,658$852
46Adlai E Stevenson HSD 125Lake3,8605%$796,868$18,918$852
47Park Ridge CCSD 64Cook4,0936%$345,520$15,920$852
48Lombard SD 44Dupage2,8327%$348,354$15,111$836
49Lyons Twp HSD 204Cook3,7846%$724,515$17,635$828
50CHSD 99Dupage4,5987%$826,118$17,260$824
51Union SD 81Will924%$898,590$28,340$824
52Oak Lawn CHSD 229Cook1,45712%$524,463$17,890$821
53La Grange SD 105 SouthCook1,3698%$403,957$15,454$820
54Township HSD 211Cook11,5646%$581,633$18,196$815
55Lincolnwood SD 74Cook1,1826%$487,602$16,810$813
56Niles ESD 71Cook5036%$771,961$15,735$799
57CCSD 62Cook4,26911%$359,111$16,921$799
58Lincolnshire-Prairieview SD 103Lake1,6105%$545,810$16,671$796
59Gower SD 62Dupage7835%$823,339$16,015$794
60Deerfield SD 109Lake2,8264%$509,582$16,200$790
61Reavis Twp HSD 220Cook1,68910%$486,475$16,278$790
62River Trails SD 26Cook1,3837%$343,131$16,288$790
63LaGrange Highlands SD 106Cook7746%$431,069$14,269$786
64Glenbard Twp HSD 87Dupage7,4268%$626,492$16,384$786
65DuPage HSD 88Dupage3,4279%$709,128$18,404$784
66Allen-Otter Creek CCSD 65Lasalle8710%$624,425$15,998$782
67Bremen CHSD 228Cook4,51327%$256,722$15,765$781
68Laraway CCSD 70CWill38415%$544,776$18,814$778
69River Forest SD 90Cook1,3126%$372,380$14,966$775
70Wilmette SD 39Cook3,3675%$442,566$14,658$774
71Evanston CCSD 65Cook7,24210%$343,702$14,521$774
72Seneca CCSD 170Lasalle4535%$1,192,106$15,186$773
73Leyden CHSD 212Cook3,5317%$512,823$17,595$771
74Wheeling CCSD 21Cook5,98811%$266,962$16,792$768
75Mannheim SD 83Cook2,36712%$271,148$16,489$767
76Pleasantdale SD 107Cook7756%$654,032$14,559$767
77Lostant CUSD 425Lasalle5815%$429,559$19,150$758
78Homewood Flossmoor CHSD 233Cook2,56020%$247,627$17,840$756
79Maercker SD 60Dupage1,1918%$456,373$14,307$752
80Skokie SD 68Cook1,7159%$502,747$15,179$751
81Lemont Twp HSD 210Cook1,2746%$771,309$19,519$749
82Cons HSD 230Cook7,0769%$602,444$16,204$748
83Newark CHSD 18Kendall1617%$644,522$16,448$747
84Comm Cons SD 59Cook6,34312%$391,148$14,512$745
85Rich Twp HSD 227Cook2,83314%$319,893$20,958$745
86Ridgewood CHSD 234Cook7465%$711,701$20,135$744
87Winfield SD 34Dupage2915%$406,744$17,687$743
88Lake Park CHSD 108Dupage2,4335%$715,425$17,745$743
89Skokie SD 73-5Cook9988%$258,762$16,039$742
90Thornton Twp HSD 205Cook5,03830%$232,243$18,470$742
91CCSD 180Dupage57220%$452,051$17,075$741
92Evergreen Park CHSD 231Cook82011%$440,085$16,529$741
93Benjamin SD 25Dupage6098%$330,965$16,252$737
94Aptakisic-Tripp CCSD 102Lake2,0797%$379,838$14,514$734
95Rooks Creek CCSD 425Livingston4912%$318,177$15,706$728
96Glen Ellyn SD 41Dupage2,9706%$388,827$13,954$728
97Naperville CUSD 203Dupage15,5748%$267,316$14,659$726
98River Ridge CUSD 210Jo Daviess4777%$351,262$13,717$726
99Grayslake CHSD 127Lake2,74918%$300,188$17,652$726
100Marquardt SD 15Dupage2,31721%$207,510$14,692$725
Source: Illinois State Board of Education, ILEARN data 2016; Total earnings data received from a 2018 FOIA request to the Teachers' Retirement System; TRS actuarial report 2017; Wirepoints calculations

*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.

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