ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects...

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ILLINOIS STATE BOARD OF EDUCATION Fiscal Year 2018 School District Financial Profile Scores, based upon Fiscal Year 2017 Annual Financial Reports James T. Meeks Chairman Tony Smith, Ph.D. State Superintendent of Education

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Page 1: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

ILLINOIS STATE BOARD OF EDUCATION

Fiscal Year 2018 School District Financial Profile Scores, based upon Fiscal Year 2017 Annual Financial Reports

James T. Meeks Chairman

Tony Smith, Ph.D.

State Superintendent of Education

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Illinois State Board of Education

2018 School District Financial Profile Scores Based on Fiscal Year 2017 Annual Financial Reports

Enclosed are the 2018 School District Financial Profile scores based on the Fiscal Year 2017 Annual Financial Reports. Financial profile calculations for school districts are determined using five key indicators:

• Fund Balance to Revenue Ratio • Expenditure to Revenue Ratio • Days Cash on Hand • Percentage of Remaining Short-Term Borrowing Ability • Percentage of Remaining Long-Term Borrowing Ability

A detailed explanation of these indicators and the Financial Profile calculation formulas are shown in Appendix A to the report. They are also available on the ISBE website at https://www.isbe.net/Pages/School-District-Financial-Profile.aspx. Background Information Section 1A-8 of the School Code states, “To promote the financial integrity of school districts, the State Board of Education shall be provided the necessary powers to promote sound financial management and continue operation of the public schools.” The School District Financial Profile was designed to better illustrate information on school district finances and to establish financial designation lists for all districts. The designation categories in descending order are:

• Financial Recognition (the highest category designation) • Financial Review • Financial Early Warning • Financial Watch

This is the 15th year that the Financial Profile has been used to evaluate districts.

• The number of districts in Financial Recognition status increased each year from the 2004 Financial Profile through the 2009 Financial Profile before declining in FY 2010.

• The highest number of districts in Financial Recognition was realized in FY 2012. • Districts received American Recovery and Reinvestment Act funds in FY 2009 through FY 2014. The

most funding was in program years 2009 and 2010, $1.032 billion and $1.279 billion, respectively. • The number of districts realizing Financial Recognition for 2013 through 2015 has been fairly consistent

with a slight decrease each year in spite of financial difficulties, decreasing equalized assessed valuations (EAV), prorated state funding, and delayed payments.

• The 2016 Financial Profile and the 2017 Financial Profile reflect an increase in the number of districts that are designated as Financial Recognition. This is due to a slight increase in EAV and revenues. Districts also continue to incur debt to meet operational needs.

• The 2018 Financial Profile overall scores have remain consistent with the past year.

The number of districts in Financial Recognition continue to increase, but there was also a modest increase to the number of districts in Financial Watch. Crete-Monee School District has Financial Watch designation because its Annual Financial Report has not been completed. It was designated Financial Recognition last year.

It appears that districts’ reliance on debt to sustain operations is decreasing. The passage of the Evidence-Based Funding (EBF) law offers hope that this trend will continue into next year’s Financial Profile.

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See Graph 1 for the number of districts in Financial Recognition for the Financial Profile years 2004 through 2018.

2018 Financial Profile Analysis Table 2 below summarizes the overall improvement to the 2018 Financial Profile. Districts move in and out of categories, but overall the number of districts in each category has remained consistent with the prior year. Table 2 2017 Financial Profile

Based on FY 16 Revised Data

2018 Financial Profile Based on FY 17 Revised

Data Variance # % # % # %

Financial Recognition 632 74.2% 640 75.1% 8 0.9% Financial Review 154 18.1% 147 17.3% (7) (0.8%)

Financial Early Warning 47 5.5% 43 5.0% (4) (0.5%)

Financial Watch 19 2.2% 22 2.6% 3 0.4% Total 852 100.0% 852 100.0% 0 0.00%

General State Aid Proration 92.1% 100.0% 7.9%

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The number of districts designated in Financial Recognition for the 2018 Financial Profile increased by eight districts when compared to 2017. This is due to economic improvement; increased funding; maintaining expenditures; and, to a lesser degree, the issuance of operational debt. The following discussion excludes the Chicago School District. Summary of the improvements are as follows:

Economic Improvement - Equalized Assessed Value (EAV): EAV increased for the second year in a row (7.56 percent). The increase in the EAV increases districts’ tax levy ability and the debt capacity. The increased tax levy ability increases districts’ local revenue, which could improve the Fund Balance to Revenue, Expenditure to Revenue, and Days Cash on Hand indicators. If districts do not issue additional debt, the increased debt threshold lowers the percentage of debt outstanding and improves short- and long-term debt indicators. Increased Funding: As per the FY 2017 and FY 2016 budget appropriations, state funding for General State Aid and mandated categoricals (M-Cats) increased $379.9 million in FY 2017 (5.86 percent). The 2017 Annual Financial Reports (AFR) reflect an increase in operational revenue of $414.8 million (2.15 percent) over the 2016 AFRs.

Maintaining Expenditures: Revenue has been increasing for districts, but they have been maintaining expenditures. Total operational expenditures increased $302.0 million (1.6 percent). Issuance of Operational Long-Term Debt: Districts are less reliant on issuing debt to meet operational needs because of economic improvements and increased funding. Total debt in the operational funds decreased $83.5 million (18.4 percent). Districts issued $369.4 million in long-term debt in the operational funds in FY 2017 compared to $452.9 million in FY 2016.

The enactment of the EBF formula means payment delays should not be as significant in future years since four of the mandated categoricals are now paid within EBF. The only payments that may be delayed in the future are Regular/Vocational Pupil Transportation, Special Education Pupil Transportation, and Special Education Private Facility. The first of four quarterly vouchers has been paid in the current 2018 fiscal year. The December M-Cats have been vouchered, but not yet paid. The third payments will be vouchered in March. The backlog of state payments to school districts was $454 million as of February 28, 2018, compared to $1.114 billion at the same time last year.

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The reliance on issuing long-term debt to sustain operations has declined over the past year by 18.4 percent due to increased revenues and maintaining expenditures. Graph 2 reflect districts’ trends in issuing debt in the operational funds from FY 2009 through FY 2017.

$0.0$50.0

$100.0$150.0$200.0$250.0$300.0$350.0$400.0$450.0$500.0

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY2017Series1 $281.5 $369.4 $274.0 $239.4 $284.5 $356.5 $307.2 $452.9 $369.40

In th

e th

ousa

nds

Amount of Long-Term Debt Issued Each Fiscal YearGraph 2

All of these improvements resulted in an improved 2018 Financial Profile. Graph 3 below shows that the 2018 Financial Profile statewide average score increased to 3.64 from the 2017 average profile score of 3.63. Both years’ scores are within the Financial Recognition designation. Graph 3 reflects the average Financial Profile score for the 2012 through the 2018.

2012 2013 2014 2015 2016 2017 2018Average Profile Score 3.66 3.54 3.52 3.54 3.55 3.63 3.64

3.45

3.5

3.55

3.6

3.65

3.7

Statewide Average Profile Score Trend Line

Average Profile Score

Graph 3

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Graph 4 reflects the improvement in each of the financial indicators for the 2018 Financial Profile. The graph also reveals the trend for each indicator from 2013 through the 2018 Financial Profile.

2013 2014 2015 2016 2017 2018Fund Balance to Revenue Ratio 3.78 3.78 3.77 3.79 3.80 3.81Expenditure to Revenue Ratio 3.31 3.25 3.35 3.33 3.56 3.60Days Cash on Hand 3.33 3.34 3.38 3.41 3.45 3.46Short-Term Debt 3.98 3.98 3.98 3.98 3.98 3.98Long-Term Debt 2.99 2.96 2.92 2.95 2.91 2.94

2.52.72.93.13.33.53.73.94.1

Financial Profile Trend Line Indicators

Fund Balance to Revenue Ratio Expenditure to Revenue Ratio Days Cash on Hand

Short-Term Debt Long-Term Debt

Graph 4

The average Fund Balance to Revenue Ratio score has remained constant over the past years, with a slight increase for the 2018 Financial Profile. On the average, the 2018 score of 3.81 reflects that districts have less than a 25 percent (three months) Fund Balance to Revenue Ratio, but at least a 10 percent (approximately 1.2 months) ratio. The average Expenditure to Revenue Ratio indicator trend line increased from last year’s Financial Profile to this year’s profile. However, even with increased revenues and maintaining expenditures, the average 2018 score of 3.60 reflects that districts continue to slightly spend more than they are realizing in revenue. The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for the 2017 profile. As discussed above, this is due to an increase in EAVs. Appendices A through F demonstrate the trends by geographic area for the overall average score as well as the indicators.

Financial Watch List Districts Overall, there have been improvements with the Financial Watch List districts as well. Analysis reflects significant improvements among the 19 districts on the Financial Watch List from last year. Eight of the 19 districts have improved and are no longer on the Financial Watch List. Six of the 11 that remain on the list reflect improved scores and four have scores that remained the same. Further improvements reflect that seven districts have greater days cash on hand for the current year than last year, nine districts reduced their deficit spending or realized a surplus over the prior year, 15 districts did not need to issue long term debt, and 11 districts did not need to issue short term debt in their operational funds to sustain operations. Ten districts, that were previously Financial Review and Early Warning, had declining scores that put them on the Financial Watch List. Five were in Financial Review and five were in Early Warning last year.

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Crete-Monee School District was put on the Financial Watch List because it did not submit an AFR by February 15, 2018. A financial characteristic of the Finance Watch districts is heavy reliance upon state funding. Eleven of the 22 districts on the list receive 40 percent or more of their total local and state revenue from state sources. They may also be taxing at a higher rate than other like districts. This may be due to a lower EAV than other districts in which a higher tax rate is needed to obtain the same amount of local funding. Nine districts incurred a higher 2015 operating tax rate than the median operating tax rate for the same type of district.

Financial Profile Compared with Preliminary Percentage of Adequacy

Financial Profile

Designation

Number of

Districts

Preliminary Percentage* (# of

Districts) with Adequacy** of 100% or more

Preliminary Percentage* (# of

Districts) with Adequacy of 90%

up to 100%

Preliminary Percentage* (# of

Districts) with Adequacy of 75%

up to 90%

Preliminary Percentage* (# of

Districts) with Adequacy less

than 75% Financial

Recognition 640 20.5% (131) 8.0% (51) 13.9% (89) 57.6% (369) Financial Review 147 4.8% (7) 2.7% (4) 10.9% (16) 81.6% (120)

Financial Early

Warning 43 2.3% (1) 0.0% (0) 16.3% (7) 81.4% (35) Financial

Watch 22 0.0% (0) 0.0% (0) 18.2% (4) 81.8% (18) *Percentage of districts within the Financial Profile designation **Percentage of adequacy will be available in April 2018 This is the first year in which a discussion can be had with regard to the Financial Profile and the percentage of adequacy. Of the 139 districts at 100 percent or more of adequacy as defined by EBF, 131 (94.2 percent) are within the Financial Recognition category. This would suggest that districts in Financial Recognition are more apt to have resources available to be able to provide 100 percent or more of an adequate education to their students. This could be due to a district’s ability to obtain greater local taxing than the other districts; thus, it has a greater opportunity to achieve its adequacy level. However, most districts, regardless of their designation, are likely to be providing an adequacy level that is less than 75 percent of their EBF adequacy target. The fact that 57.6 percent of the Financial Recognition districts are in the less than 75 percent range suggests that those districts are achieving fiscal solvency at the expense of academic solvency as defined by the EBF-calculated adequacy level. The remaining districts in the less than 75 percent range are having difficulty with fiscal and academic solvency. As per the table on the previous page, 658 districts are at an adequacy level of less than 90 percent (77.2 percent of districts). This suggests the need for additional funding for most all districts to be able to meet academic solvency for the students of Illinois and achieve fiscal solvency.

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Historical Trend of the Financial Profile (Table 3 and Graph 5)

Table 3 2013 Financial

Profile Based on FY12 Data

Adjusted

2014 Financial

Profile Based on FY13 Data

Adjusted

2015 Financial

Profile Based on FY14 Data

Adjusted

2016 Financial

Profile Based on FY15 Data

Adjusted

2017 Financial

Profile Based on FY16 Data

Adjusted

2018 Financial

Profile Based on FY17 Data

Adjusted Financial

Recognition 562 560 553 568 632 640 Financial Review 191 181 199 196 154 147

Financial Early

Warning 67 72 70 61 47 43

Financial Watch 45 49 38 32 19 22

Total 865 862 860 857 852 852

The following map designates the geographic regions of the 2018 Financial Watch List districts. A summary of the location of the 22 districts is as follows: • Five in Cook County • Two in Franklin, Madison, St. Clair, and Will Counties • One in Brown, Bureau, Calhoun, Grundy, Hancock, Lake, LaSalle, Marion, Wabash,

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FY 2018 District Budgets District budgets in the current 2018 fiscal year project that the number of districts deficit spending will increase to 388 districts (45.6 percent) compared to 344 (40.4 percent) as reflected from the FY 2017 Annual Financial Reports. It is hoped that the new EBF formula will have a positive impact on district finances and educational programs with more districts realizing improved finances than what the budgets are projecting. As discussed in the adequacy section, EBF will only enhance the funding levels for districts; this will, in turn, enhance revenue so less deficit spending and less reliance on debt is required to meet educational needs of students as defined by the adequacy levels computed specially for each district in Illinois. Table 4 below depicts historical trends in school districts’ deficit spending. The deficit is calculated by examining the four operational funds: Educational Fund, Operation and Maintenance Fund, Transportation, and Working Cash.

Table 4 2012 Annual

Financial Report

2013 Annual

Financial Report

2014 Annual

Financial Report

2015 Annual

Financial Report

2016 Annual

Financial Report

2017 Annual

Financial Report

2018 Budget Report

Total Number of School Districts

865 862 860 857 852 852 851

Total Number of Deficit Spending School Districts

415 420 364 490 382 344 388

Percentage of Deficit Spending School Districts

48.0% 48.7% 42.3% 57.2% 44.8% 40.4% 45.6%

In Summary

The 2018 Financial Profile (based upon FY 2017 financial data) reflects positive results due to increased EAVs, revenue, and maintaining expenditures. But it must be also be understood that these accomplishments were also realized through continued borrowing, though at a lesser amount than last year. It must also be understood that the Financial Profile is statutorily required to be adjusted for delayed state payments. Thus, hardship that districts realize due to delayed state payments is not reflected in the Financial Profile scores nor is the impact that delayed payments have on students’ education. Some borrowing denoted in this report is due to districts needing to meet cash flow obligations. Districts realized two delayed payment for mandated categoricals in FY 2017. These M-Cat payments were not made to districts until August and October of FY 2018. The Financial Profile portrays the need for additional funding to meet the adequacy level defined for each district in the EBF formula. Several districts that do not have the local capacity to meet the adequacy level are already deficit spending, taxing at a higher rate, and incurring debt to provide services to students. They continue to provide services to students as they can best do financially, but they may not be able to achieve their adequacy level as defined in the EBF formula.

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2018 Financial Profile (Based upon 2017 Annual Financial Data)

Comparison between Districts’ Original Score and Adjusted Score

(Scores were adjusted for delayed payment of Mandated Categoricals)

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Financial Profile Scores

Comparison between the Original Score and the Adjusted Score

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Abingdon-Avon CUSD 27633048276026 Cash 4.00 4.00Recognition Recognition

A-C Central CUSD 26201009262026 Cash 3.55 3.55Recognition Recognition

Addison SD 419022004002 Accrual 4.00 4.00Recognition Recognition

Adlai E Stevenson HSD 12534049125013 Cash 4.00 4.00Recognition Recognition

Akin CCSD 9121028091004 Cash 4.00 4.00Recognition Recognition

Albers SD 6313014063002 Cash 4.00 4.00Recognition Recognition

Alden Hebron SD 1944063019024 Cash 4.00 4.00Recognition Recognition

Allendale CCSD 1720093017024 Cash 2.65 2.65Early Warning Early Warning

Allen-Otter Creek CCSD 6535050065004 Cash 3.65 3.65Recognition Recognition

Alsip-Hazlgrn-Oaklwn SD 12607016126002 Cash 4.00 4.00Recognition Recognition

Altamont CUSD 1003025010026 Cash 3.15 3.15Review Review

Alton CUSD 1141057011026 Cash 2.10 2.10Watch Watch

AlWood CUSD 22528037225026 Cash 3.45 3.45Review Review

Amboy CUSD 27247052272026 Cash 4.00 4.00Recognition Recognition

Anna CCSD 3730091037004 Cash 3.90 3.90Recognition Recognition

Anna Jonesboro CHSD 8130091081016 Cash 3.80 3.80Recognition Recognition

Annawan CUSD 22628037226026 Cash 3.65 3.65Recognition Recognition

Antioch CCSD 3434049034004 Cash 4.00 4.00Recognition Recognition

Aptakisic-Tripp CCSD 10234049102004 Accrual 4.00 4.00Recognition Recognition

Arbor Park SD 14507016145002 Cash 3.70 3.70Recognition Recognition

Arcola CUSD 30611021306026 Cash 4.00 4.00Recognition Recognition

Page 1 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

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DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Argenta-Oreana CUSD 139055001026 Cash 3.90 3.90Recognition Recognition

Argo CHSD 21707016217016 Accrual 3.45 3.45Review Review

Arlington Heights SD 2505016025002 Accrual 3.90 3.90Recognition Recognition

Armstrong Twp HSD 22554092225017 Cash 4.00 4.00Recognition Recognition

Armstrong-Ellis Cons SD 6154092061003 Cash 3.55 3.55Recognition Recognition

Arthur CUSD 30511021305026 Cash 3.90 3.90Recognition Recognition

Ashley CCSD 1513095015004 Cash 3.90 3.90Recognition Recognition

Ashton-Franklin Center CUSD 27547052275026 Cash 3.65 3.65Recognition Recognition

Astoria CUSD 126029001026 Cash 4.00 4.00Recognition Recognition

Athens CUSD 21351065213026 Cash 3.55 3.55Recognition Recognition

Atwood Heights SD 12507016125002 Cash 3.80 3.80Recognition Recognition

Auburn CUSD 1051084010026 Cash 3.45 3.45Review Review

Aurora East USD 13131045131022 Accrual 3.70 3.70Recognition Recognition

Aurora West USD 12931045129022 Accrual 2.90 2.90Early Warning Early Warning

Aviston SD 2113014021002 Cash 3.70 3.70Recognition Recognition

Avoca SD 3705016037002 Accrual 3.30 3.30Review Review

Ball Chatham CUSD 551084005026 Cash 3.70 3.70Recognition Recognition

Bannockburn SD 10634049106002 Accrual 4.00 4.00Recognition Recognition

Barrington CUSD 22034049220026 Accrual 3.90 3.90Recognition Recognition

Bartelso SD 5713014057002 Cash 3.90 3.90Recognition Recognition

Bartonville SD 6648072066002 Cash 4.00 4.00Recognition Recognition

Batavia USD 10131045101022 Accrual 3.80 3.80Recognition Recognition

Beach Park CCSD 334049003004 Cash 3.55 3.55Recognition Recognition

Beardstown CUSD 1501009015026 Cash 3.45 3.55Review Recognition *

Page 2 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

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DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Beecher City CUSD 2003025020026 Cash 3.65 4.00Recognition Recognition

Beecher CUSD 200U56099200U26 Cash 3.80 3.80Recognition Recognition

Belle Valley SD 11950082119002 Cash 3.70 3.70Recognition Recognition

Belleville SD 11850082118002 Cash 3.25 3.25Review Review

Belleville Twp HSD 20150082201017 Cash 2.20 2.55Watch Watch

Bellwood SD 8806016088002 Cash 2.35 2.45Watch Watch

Belvidere CUSD 10004004100026 Cash 3.90 3.90Recognition Recognition

Bement CUSD 539074005026 Cash 3.45 3.45Review Review

Benjamin SD 2519022025002 Cash 3.90 3.90Recognition Recognition

Bensenville SD 219022002002 Cash 3.35 3.35Review Review

Benton CCSD 4721028047004 Cash 3.60 3.70Recognition Recognition

Benton Cons HSD 10321028103013 Cash 4.00 4.00Recognition Recognition

Berkeley SD 8706016087002 Accrual 3.90 3.90Recognition Recognition

Berwyn North SD 9806016098002 Accrual 4.00 4.00Recognition Recognition

Berwyn South SD 10006016100002 Accrual 3.25 3.25Review Review

Bethalto CUSD 841057008026 Cash 2.45 2.90Watch Early Warning *

Bethel SD 8213041082002 Cash 4.00 4.00Recognition Recognition

Big Hollow SD 3834049038002 Cash 3.60 3.60Recognition Recognition

Bismarck Henning CUSD54092001026 Cash 3.35 3.45Review Review

Bloom Twp HSD 20607016206017 Cash 3.70 3.70Recognition Recognition

Bloomingdale SD 1319022013002 Accrual 4.00 4.00Recognition Recognition

Bloomington SD 8717064087025 Cash 3.55 3.55Recognition Recognition

Blue Ridge CUSD 1817020018026 Cash 3.45 3.80Review Recognition *

Bluford Unit School District 31813041318027 Cash 3.90 4.00Recognition Recognition

Page 3 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

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DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Bond County CUSD 203003002026 Cash 2.90 2.90Early Warning Early Warning

Bourbonnais SD 5332046053002 Accrual 3.45 3.45Review Review

Braceville SD 7524032075002 Cash 2.65 3.00Early Warning Early Warning

Bradford CUSD 128088001026 Cash 4.00 4.00Recognition Recognition

Bradley Bourbonnais CHSD 30732046307016 Cash 4.00 4.00Recognition Recognition

Bradley SD 6132046061002 Cash 3.90 3.90Recognition Recognition

Breese ESD 1213014012004 Cash 3.00 3.00Early Warning Early Warning

Bremen CHSD 22807016228016 Cash 3.35 3.35Review Review

Brimfield CUSD 30948072309026 Cash 3.80 3.80Recognition Recognition

Brookfield Lagrange Park SD 9506016095002 Accrual 3.90 3.90Recognition Recognition

Brooklyn UD 18850082188022 Cash 3.00 3.00Early Warning Early Warning

Brookwood SD 16707016167002 Cash 3.35 3.70Review Recognition *

Brown County CUSD 101005001026 Cash 2.55 2.55Watch Watch

Brownstown CUSD 20103026201026 Cash 3.55 3.55Recognition Recognition

Brussels CUSD 4240007042026 Cash 3.90 3.90Recognition Recognition

Buncombe Cons SD 4321044043003 Cash 3.45 3.45Review Review

Bunker Hill CUSD 840056008026 Cash 3.90 3.90Recognition Recognition

Burbank SD 11107016111002 Cash 3.80 3.80Recognition Recognition

Bureau Valley CUSD 34028006340026 Cash 3.10 3.10Review Review

Burnham SD 154-507016154502 Cash 3.35 3.35Review Review

Bushnell Prairie City CUSD 17026062170026 Cash 4.00 4.00Recognition Recognition

Butler SD 5319022053002 Cash 4.00 4.00Recognition Recognition

Byron CUSD 22647071226026 Cash 3.90 3.90Recognition Recognition

Cahokia CUSD 18750082187026 Accrual 3.15 3.15Review Review

Page 4 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

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DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Cairo USD 130002001022 Cash 3.65 4.00Recognition Recognition

Calhoun CUSD 4040007040026 Cash 2.55 2.55Watch Watch

Calumet City SD 15507016155002 Cash 3.25 3.25Review Review

Calumet Public SD 13207016132002 Cash 3.80 3.80Recognition Recognition

Cambridge CUSD 22728037227026 Cash 3.55 3.90Recognition Recognition

Canton Union SD 6626029066025 Cash 3.55 3.90Recognition Recognition

Carbon Cliff-Barstow SD 3649081036002 Cash 3.80 3.80Recognition Recognition

Carbondale CHSD 16530039165016 Cash 4.00 4.00Recognition Recognition

Carbondale ESD 9530039095002 Cash 3.55 3.55Recognition Recognition

Carlinville CUSD 140056001026 Cash 3.65 3.65Recognition Recognition

Carlyle CUSD 113014001026 Cash 3.55 3.55Recognition Recognition

Carmi-White County CUSD 520097005026 Cash 3.80 3.80Recognition Recognition

Carrier Mills-Stonefort CUSD 220083002026 Cash 3.55 3.90Recognition Recognition

Carrollton CUSD 140031001026 Cash 3.90 3.90Recognition Recognition

Carterville CUSD 521100005026 Cash 3.25 3.60Review Recognition *

Carthage ESD 31726034317004 Cash 3.65 3.65Recognition Recognition

Cary CCSD 2644063026004 Accrual 3.80 3.80Recognition Recognition

Casey-Westfield CUSD 4C11012004C26 Cash 2.90 3.70Early Warning Recognition *

Cass SD 6319022063002 Cash 3.45 3.45Review Review

CCSD 14607016146004 Accrual 3.90 3.90Recognition Recognition

CCSD 16807016168004 Cash 3.35 3.35Review Review

CCSD 18019022180004 Cash 4.00 4.00Recognition Recognition

CCSD 20430073204004 Cash 4.00 4.00Recognition Recognition

CCSD 6205016062004 Accrual 3.80 3.80Recognition Recognition

Page 5 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

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DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

CCSD 8919022089004 Accrual 3.90 3.90Recognition Recognition

CCSD 9319022093004 Accrual 4.00 4.00Recognition Recognition

Center Cass SD 6619022066002 Cash 3.65 3.65Recognition Recognition

Central A & M CUD 2111087021026 Cash 3.55 3.55Recognition Recognition

Central CHSD 7113014071016 Cash 3.55 3.55Recognition Recognition

Central City SD 13313058133002 Cash 3.35 3.45Review Review

Central CUSD 301001003026 Cash 3.55 3.55Recognition Recognition

Central CUSD 30131045301026 Cash 3.80 3.80Recognition Recognition

Central CUSD 432038004026 Cash 3.45 3.80Review Recognition *

Central SD 10450082104002 Cash 2.90 2.90Early Warning Early Warning

Central SD 5153090051002 Cash 3.80 3.80Recognition Recognition

Central Stickney SD 11007016110002 Cash 4.00 4.00Recognition Recognition

Centralia HSD 20013058200017 Cash 2.10 2.55Watch Watch

Centralia SD 13513058135002 Cash 3.80 3.80Recognition Recognition

Century CUSD 10030077100026 Cash 3.70 3.70Recognition Recognition

Cerro Gordo CUSD 10039074100026 Cash 4.00 4.00Recognition Recognition

Chadwick-Milledgeville CUSD 39908008399026 Cash 3.65 3.65Recognition Recognition

Champaign CUSD 409010004026 Accrual 3.90 3.90Recognition Recognition

Chaney-Monge SD 8856099088002 Cash 3.80 3.80Recognition Recognition

Channahon SD 1756099017002 Accrual 4.00 4.00Recognition Recognition

Charleston CUSD 111015001026 Cash 3.90 3.90Recognition Recognition

Cherry SD 9228006092002 Cash 2.00 2.00Watch Watch

Chester CUSD 13945079139026 Cash 2.55 2.90Watch Early Warning *

Chester N HSD 12245079122019 Cash 3.65 3.65Recognition Recognition

Page 6 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 18: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Chester-East Lincoln CCSD 6117054061004 Cash 3.90 3.90Recognition Recognition

Chicago Heights SD 17007016170002 Cash 3.70 3.70Recognition Recognition

Chicago Ridge SD 127-507016127502 Cash 3.90 3.90Recognition Recognition

Christopher USD 9921028099026 Cash 3.25 3.25Review Review

CHSD 11734049117016 Cash 4.00 4.00Recognition Recognition

CHSD 12834049128016 Accrual 4.00 4.00Recognition Recognition

CHSD 15544063155016 Accrual 4.00 4.00Recognition Recognition

CHSD 21807016218016 Accrual 3.55 3.55Recognition Recognition

CHSD 9419022094016 Cash 4.00 4.00Recognition Recognition

CHSD 9919022099016 Accrual 3.30 3.30Review Review

Cicero SD 9906016099002 Cash 3.35 3.35Review Review

Cissna Park CUSD 632038006026 Cash 4.00 4.00Recognition Recognition

City of Chicago SD 29915016299025 Accrual 2.10 2.20Watch Watch

Clay City CUSD 1012013010026 Cash 3.90 3.90Recognition Recognition

Clinton CUSD 1517020015026 Cash 3.90 3.90Recognition Recognition

Coal City CUSD 124032001026 Cash 3.90 3.90Recognition Recognition

Cobden SUD 1730091017022 Cash 3.55 3.55Recognition Recognition

Collinsville CUSD 1041057010026 Cash 3.10 3.10Review Review

Colona SD 19028037190002 Cash 3.90 3.90Recognition Recognition

Columbia CUSD 445067004026 Cash 3.90 3.90Recognition Recognition

Comm Cons SD 5905016059004 Accrual 3.65 3.65Recognition Recognition

Cons HSD 23007016230013 Cash 4.00 4.00Recognition Recognition

Cook County SD 13007016130002 Cash 3.55 3.90Recognition Recognition

Cornell CCSD 42617053426004 Cash 4.00 4.00Recognition Recognition

Page 7 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 19: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Coulterville USD 145079001022 Cash 4.00 4.00Recognition Recognition

Country Club Hills SD 16007016160002 Cash 2.45 2.45Watch Watch

County of Union Sch Dist No4330091043004 Cash 3.90 3.90Recognition Recognition

County of Winnebago SD 32004101320026 Cash 3.45 3.45Review Review

County of Woodford School53102122017 Cash 4.00 4.00Recognition Recognition

Cowden-Herrick CUSD 3A11087003A26 Cash 3.90 3.90Recognition Recognition

Crab Orchard CUSD 321100003026 Cash 3.35 3.35Review Review

Crescent Iroquois CUSD 24932038249026 Cash 3.90 3.90Recognition Recognition

Creston CCSD 16147071161004 Cash 3.90 3.90Recognition Recognition

Crete Monee CUSD 201U56099201U26 Accrual 0.00 0.00Watch Watch

Creve Coeur SD 7653090076002 Cash 3.65 3.65Recognition Recognition

Crystal Lake CCSD 4744063047004 Accrual 4.00 4.00Recognition Recognition

Cumberland CUSD 7711018077026 Cash 3.80 3.80Recognition Recognition

CUSD 20019022200026 Accrual 3.80 3.80Recognition Recognition

CUSD 20119022201026 Accrual 4.00 4.00Recognition Recognition

CUSD 3 Fulton County26029003026 Cash 3.45 3.80Review Recognition *

CUSD 30031045300026 Accrual 3.70 3.70Recognition Recognition

CUSD 30824047308026 Accrual 2.80 2.80Early Warning Early Warning

CUSD 401001004026 Cash 3.90 3.90Recognition Recognition

Cypress SD 6421044064002 Cash 3.55 3.90Recognition Recognition

Dakota CUSD 20108089201026 Cash 3.55 3.55Recognition Recognition

Dallas ESD 32726034327004 Cash 3.55 3.55Recognition Recognition

Dalzell SD 9828006098002 Cash 2.75 2.75Early Warning Early Warning

Damiansville SD 6213014062002 Cash 3.60 3.60Recognition Recognition

Page 8 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 20: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Danville CCSD 11854092118024 Accrual 3.70 3.70Recognition Recognition

Darien SD 6119022061002 Accrual 4.00 4.00Recognition Recognition

Decatur SD 6139055061025 Cash 3.25 3.60Review Recognition *

Deer Creek-Mackinaw CUSD 70153090701026 Cash 3.45 3.45Review Review

Deer Park CCSD 8235050082004 Cash 3.55 3.55Recognition Recognition

Deerfield SD 10934049109002 Accrual 4.00 4.00Recognition Recognition

DeKalb CUSD 42816019428026 Accrual 3.70 3.70Recognition Recognition

Deland-Weldon CUSD 5739074057026 Cash 4.00 4.00Recognition Recognition

Delavan CUSD 70353090703026 Cash 3.35 3.70Review Recognition *

DePue USD 10328006103022 Cash 3.00 3.00Early Warning Early Warning

DeSoto Cons SD 8630039086003 Cash 3.45 3.45Review Review

Diamond Lake SD 7634049076002 Cash 4.00 4.00Recognition Recognition

Dieterich CUSD 3003025030026 Cash 3.55 3.90Recognition Recognition

Dimmick CCSD 17535050175004 Cash 3.90 3.90Recognition Recognition

District 50 Schools53090050002 Cash 3.35 3.35Review Review

Dixon USD 17047052170022 Accrual 3.35 3.35Review Review

Dolton SD 14807016148002 Cash 3.60 3.60Recognition Recognition

Dolton SD 14907016149002 Accrual 3.60 3.60Recognition Recognition

Dongola USD 6630091066022 Cash 3.00 3.00Early Warning Early Warning

Donovan CUSD 332038003026 Cash 4.00 4.00Recognition Recognition

Downers Grove GSD 5819022058002 Accrual 3.55 3.55Recognition Recognition

Du Quoin CUSD 30030073300026 Cash 3.15 3.15Review Review

Dunlap CUSD 32348072323026 Cash 3.90 3.90Recognition Recognition

DuPage HSD 8819022088016 Accrual 3.80 3.80Recognition Recognition

Page 9 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 21: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Dupo CUSD 19650082196026 Cash 3.60 3.60Recognition Recognition

Durand CUSD 32204101322026 Cash 4.00 4.00Recognition Recognition

Dwight Common SD 23217053232002 Cash 3.65 4.00Recognition Recognition

Dwight Twp HSD 23017053230017 Cash 4.00 4.00Recognition Recognition

Earlville CUSD 935050009026 Cash 3.80 3.80Recognition Recognition

East Alton SD 1341057013002 Cash 2.80 3.15Early Warning Review *

East Alton-Wood River CHSD 1441057014016 Accrual 3.55 3.55Recognition Recognition

East Coloma - Nelson CESD 2047098020002 Cash 4.00 4.00Recognition Recognition

East Dubuque USD 11908043119022 Cash 4.00 4.00Recognition Recognition

East Maine SD 6305016063002 Accrual 4.00 4.00Recognition Recognition

East Moline SD 3749081037002 Cash 2.80 3.15Early Warning Review *

East Peoria CHSD 30953090309016 Cash 3.55 3.55Recognition Recognition

East Peoria SD 8653090086002 Cash 3.80 3.80Recognition Recognition

East Prairie SD 7305016073002 Cash 3.80 3.80Recognition Recognition

East St Louis SD 18950082189022 Accrual 3.60 3.60Recognition Recognition

Eastland CUSD 30808008308026 Cash 3.90 3.90Recognition Recognition

Edgar County CUD 611023006026 Cash 3.90 3.90Recognition Recognition

Edinburg CUSD 403011004026 Cash 4.00 4.00Recognition Recognition

Edwards County CUSD 120024001026 Cash 3.55 3.55Recognition Recognition

Edwardsville CUSD 741057007026 Accrual 2.20 2.20Watch Watch

Effingham CUSD 4003025040026 Cash 3.65 3.65Recognition Recognition

Egyptian CUSD 530002005026 Cash 4.00 4.00Recognition Recognition

El Paso-Gridley CUSD 1153102011026 Cash 3.00 3.00Early Warning Early Warning

Eldorado CUSD 420083004026 Cash 3.35 3.35Review Review

Page 10 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 22: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Elmhurst SD 20519022205026 Accrual 3.90 3.90Recognition Recognition

Elmwood CUSD 32248072322026 Cash 3.70 3.70Recognition Recognition

Elmwood Park CUSD 40106016401026 Accrual 3.45 3.45Review Review

Elverado CUSD 19630039196026 Cash 2.90 2.90Early Warning Early Warning

Elwood CCSD 20356099203004 Cash 3.65 3.65Recognition Recognition

Emmons SD 3334049033002 Cash 3.70 3.70Recognition Recognition

Erie CUSD 147098001026 Cash 4.00 4.00Recognition Recognition

ESD 15907016159002 Cash 3.45 3.45Review Review

Eswood CCSD 26947071269004 Cash 4.00 4.00Recognition Recognition

Eureka CUD 14053102140026 Cash 4.00 4.00Recognition Recognition

Evanston CCSD 6505016065004 Cash 3.35 3.35Review Review

Evanston Twp HSD 20205016202017 Accrual 4.00 4.00Recognition Recognition

Evergreen Park CHSD 23107016231016 Cash 4.00 4.00Recognition Recognition

Evergreen Park ESD 12407016124002 Accrual 3.45 3.45Review Review

Ewing Northern CCSD 11521028115004 Cash 3.55 3.65Recognition Recognition

Fairfield Comm H S Dist 22520096225016 Cash 3.45 3.45Review Review

Fairfield PSD 11220096112004 Cash 3.45 3.45Review Review

Fairmont SD 8956099089002 Cash 3.90 3.90Recognition Recognition

Fairview SD 7205016072002 Cash 4.00 4.00Recognition Recognition

Farmington Central CUSD 26548072265026 Cash 3.65 3.65Recognition Recognition

Farrington CCSD 9913041099004 Cash 4.00 4.00Recognition Recognition

Fenton CHSD 10019022100016 Cash 3.65 4.00Recognition Recognition

Field CCSD 313041003004 Cash 3.55 3.55Recognition Recognition

Fieldcrest CUSD 653102006026 Cash 3.55 3.55Recognition Recognition

Page 11 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 23: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Fisher CUSD 109010001026 Cash 3.35 3.35Review Review

Flanagan-Cornell Dist 7417053074027 Cash 3.45 3.45Review Review

Flora CUSD 3512013035026 Cash 3.70 3.70Recognition Recognition

Flossmoor SD 16107016161002 Cash 3.90 3.90Recognition Recognition

Ford Heights SD 16907016169002 Cash 3.00 3.00Early Warning Early Warning

Forest Park SD 9106016091002 Cash 3.65 3.65Recognition Recognition

Forest Ridge SD 14207016142002 Cash 3.90 3.90Recognition Recognition

Forrestville Valley CUSD 22147071221026 Cash 3.80 3.80Recognition Recognition

Fox Lake GSD 11434049114002 Cash 3.45 3.45Review Review

Fox River Grove Cons SD 344063003003 Cash 4.00 4.00Recognition Recognition

Frankfort CCSD 157C56099157C04 Accrual 3.90 3.90Recognition Recognition

Frankfort CUSD 16821028168026 Cash 2.20 2.20Watch Watch

Franklin CUSD 101069001026 Cash 3.65 3.65Recognition Recognition

Franklin Park SD 8406016084002 Cash 3.90 3.90Recognition Recognition

Freeburg CCSD 7050082070004 Cash 3.65 3.65Recognition Recognition

Freeburg CHSD 7750082077016 Cash 3.80 3.80Recognition Recognition

Freeport SD 14508089145022 Accrual 3.70 3.70Recognition Recognition

Fremont SD 7934049079002 Accrual 3.90 3.90Recognition Recognition

Galatia CUSD 120083001026 Cash 3.65 3.65Recognition Recognition

Galena USD 12008043120022 Cash 4.00 4.00Recognition Recognition

Galesburg CUSD 20533048205026 Accrual 3.60 3.60Recognition Recognition

Gallatin CUSD 720030007026 Cash 3.90 3.90Recognition Recognition

Galva CUSD 22428037224026 Cash 3.65 4.00Recognition Recognition

Gardner CCSD 72C24032072C04 Cash 4.00 4.00Recognition Recognition

Page 12 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 24: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Gardner S Wilmington Twp HSD 7324032073017 Cash 3.65 3.65Recognition Recognition

Gavin SD 3734049037002 Cash 3.10 3.10Review Review

Geff CCSD 1420096014004 Cash 4.00 4.00Recognition Recognition

Gen George Patton SD 13307016133002 Cash 3.80 3.80Recognition Recognition

Geneseo CUSD 22828037228026 Cash 3.45 3.45Review Review

Geneva CUSD 30431045304026 Accrual 3.80 3.80Recognition Recognition

Genoa Kingston CUSD 42416019424026 Cash 3.90 4.00Recognition Recognition

Georgetown-Ridge Farm CUD 454092004026 Cash 3.25 3.25Review Review

Germantown Hills SD 6953102069002 Cash 3.80 3.80Recognition Recognition

Germantown SD 6013014060002 Cash 4.00 4.00Recognition Recognition

Giant City CCSD 13030039130004 Cash 3.90 3.90Recognition Recognition

Gibson City-Melvin-Sibley CUSD 509027005026 Cash 3.90 3.90Recognition Recognition

Gifford CCSD 18809010188004 Cash 3.90 3.90Recognition Recognition

Gillespie CUSD 740056007026 Cash 3.25 3.25Review Review

Glen Ellyn SD 4119022041002 Accrual 4.00 4.00Recognition Recognition

Glenbard Twp HSD 8719022087017 Cash 4.00 4.00Recognition Recognition

Glencoe SD 3505016035002 Accrual 4.00 4.00Recognition Recognition

Glenview CCSD 3405016034004 Cash 3.65 4.00Recognition Recognition

Golf ESD 6705016067002 Cash 3.90 3.90Recognition Recognition

Goreville CUD 121044001026 Cash 3.45 3.45Review Review

Gower SD 6219022062002 Cash 3.65 3.65Recognition Recognition

Grand Prairie CCSD 613041006004 Cash 3.45 3.45Review Review

Grand Ridge CCSD 9535050095004 Cash 3.55 3.55Recognition Recognition

Granite City CUSD 941057009026 Cash 3.00 3.80Early Warning Recognition *

Page 13 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 25: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Grant CCSD 11050082110004 Cash 3.45 3.45Review Review

Grant CHSD 12434049124016 Cash 3.65 4.00Recognition Recognition

Grant Park CUSD 632046006026 Cash 4.00 4.00Recognition Recognition

Grass Lake SD 3634049036002 Cash 4.00 4.00Recognition Recognition

Grayslake CCSD 4634049046004 Accrual 3.25 3.25Review Review

Grayslake CHSD 12734049127016 Accrual 3.45 3.45Review Review

Grayville CUSD 120097001026 Cash 3.80 3.80Recognition Recognition

Greenfield CUSD 1040031010026 Cash 3.55 3.55Recognition Recognition

Greenview CUSD 20051065200026 Cash 4.00 4.00Recognition Recognition

Griggsville-Perry CUSD 401075004026 Cash 2.80 3.60Early Warning Recognition *

Gurnee SD 5634049056002 Cash 3.70 3.70Recognition Recognition

Hall HSD 50228006502017 Cash 3.60 3.60Recognition Recognition

Hamilton CCSD 32826034328024 Cash 3.45 3.45Review Review

Hamilton Co CUSD 1020033010026 Cash 3.45 3.45Review Review

Hampton SD 2949081029002 Cash 3.55 3.55Recognition Recognition

Hardin County CUSD 120035001026 Cash 3.45 3.45Review Review

Harlem UD 12204101122022 Accrual 3.10 3.10Review Review

Harmony Emge SD 17550082175002 Cash 3.25 3.35Review Review

Harrisburg CUSD 320083003026 Cash 2.35 2.70Watch Early Warning *

Harrison SD 3644063036002 Cash 4.00 4.00Recognition Recognition

Hartsburg Emden CUSD 2117054021026 Cash 4.00 4.00Recognition Recognition

Harvard CUSD 5044063050026 Accrual 3.80 3.80Recognition Recognition

Harvey SD 15207016152002 Cash 3.55 3.55Recognition Recognition

Havana CUSD 12653060126026 Cash 3.80 3.80Recognition Recognition

Page 14 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 26: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Hawthorn CCSD 7334049073004 Cash 3.55 3.55Recognition Recognition

Hazel Crest SD 152-507016152502 Cash 3.60 3.60Recognition Recognition

Henry-Senachwine CUSD 535059005026 Cash 3.65 3.65Recognition Recognition

Heritage CUSD 809010008026 Cash 3.35 3.35Review Review

Herrin CUSD 421100004026 Cash 2.80 2.80Early Warning Early Warning

Herscher CUSD 232046002026 Cash 3.55 3.90Recognition Recognition

Heyworth CUSD 417064004026 Cash 3.80 3.80Recognition Recognition

Hiawatha CUSD 42616019426026 Cash 3.80 3.80Recognition Recognition

High Mount SD 11650082116002 Cash 3.70 3.70Recognition Recognition

Highland CUSD 541057005026 Accrual 3.35 3.35Review Review

Hillsboro CUSD 303068003026 Accrual 3.00 3.00Early Warning Early Warning

Hillside SD 9306016093002 Accrual 4.00 4.00Recognition Recognition

Hinckley Big Rock CUSD 42916019429026 Cash 3.80 3.80Recognition Recognition

Hinsdale CCSD 18119022181004 Accrual 3.80 3.80Recognition Recognition

Hinsdale Twp HSD 8619022086017 Accrual 3.30 3.30Review Review

Hollis Cons SD 32848072328003 Cash 4.00 4.00Recognition Recognition

Homer CCSD 33C56099033C04 Cash 3.90 3.90Recognition Recognition

Homewood Flossmoor CHSD 23307016233016 Cash 3.80 3.80Recognition Recognition

Homewood SD 15307016153002 Cash 3.25 3.25Review Review

Hononegah CHD 20704101207016 Cash 3.90 3.90Recognition Recognition

Hoopeston Area CUSD 1154092011026 Cash 3.65 3.65Recognition Recognition

Hoover-Schrum Memorial SD 15707016157002 Cash 3.25 3.25Review Review

Huntley Comm Sch Dist 15844063158022 Accrual 3.80 3.80Recognition Recognition

Hutsonville CUSD 112017001026 Cash 3.90 3.90Recognition Recognition

Page 15 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 27: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Il Valley Central USD 32148072321026 Cash 3.45 3.90Review Recognition *

Illini Bluffs CUSD 32748072327026 Cash 4.00 4.00Recognition Recognition

Illini Central CUSD 18953060189026 Cash 3.65 3.65Recognition Recognition

Illini West H S Dist 30726034307016 Cash 3.65 3.65Recognition Recognition

Indian Creek CUSD 42516019425026 Cash 4.00 4.00Recognition Recognition

Indian Prairie CUSD 20419022204026 Accrual 3.45 3.45Review Review

Indian Springs SD 10907016109002 Accrual 3.90 3.90Recognition Recognition

Iroquois County CUSD 932038009026 Cash 3.55 3.55Recognition Recognition

Iroquois West CUSD 1032038010026 Cash 3.65 4.00Recognition Recognition

Irvington CCSD 1113095011004 Cash 3.90 3.90Recognition Recognition

Itasca SD 1019022010002 Cash 3.90 3.90Recognition Recognition

Iuka CCSD 713058007004 Cash 3.55 3.55Recognition Recognition

J S Morton HSD 20106016201017 Accrual 3.70 3.70Recognition Recognition

Jacksonville SD 11701069117022 Cash 3.80 3.80Recognition Recognition

Jasper CCSD 1720096017004 Cash 3.35 3.35Review Review

Jasper County CUD 112040001026 Cash 3.35 3.35Review Review

Jersey CUSD 10040042100026 Cash 3.00 3.45Early Warning Review *

Johnsburg CUSD 1244063012026 Accrual 2.70 2.80Early Warning Early Warning

Johnston City CUSD 121100001026 Cash 3.60 3.60Recognition Recognition

Joliet PSD 8656099086005 Accrual 3.70 3.70Recognition Recognition

Joliet Twp HSD 20456099204017 Accrual 3.80 3.80Recognition Recognition

Joppa-Maple Grove UD 3821061038026 Cash 4.00 4.00Recognition Recognition

Kaneland CUSD 30231045302026 Accrual 3.00 3.00Early Warning Early Warning

Kankakee SD 11132046111025 Cash 2.80 2.80Early Warning Early Warning

Page 16 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 28: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Kansas CUSD 311023003026 Cash 4.00 4.00Recognition Recognition

Keeneyville SD 2019022020002 Accrual 3.90 3.90Recognition Recognition

Kell Cons SD 213058002003 Cash 3.55 3.55Recognition Recognition

Kenilworth SD 3805016038002 Cash 3.90 3.90Recognition Recognition

Kewanee CUSD 22928037229026 Cash 3.55 3.90Recognition Recognition

Kildeer Countryside CCSD 9634049096004 Cash 4.00 4.00Recognition Recognition

Kings Cons SD 14447071144003 Cash 3.90 3.90Recognition Recognition

Kinnikinnick CCSD 13104101131004 Cash 4.00 4.00Recognition Recognition

Kirby SD 14007016140002 Accrual 3.65 3.65Recognition Recognition

Knoxville CUSD 20233048202026 Cash 3.25 3.25Review Review

Komarek SD 9406016094002 Accrual 3.35 3.35Review Review

La Grange SD 10206016102002 Cash 2.45 2.45Watch Watch

La Grange SD 105 South06016105002 Accrual 3.80 3.80Recognition Recognition

La Harpe CSD 34726034347004 Cash 2.20 2.20Watch Watch

La Moille CUSD 30328006303026 Cash 3.30 3.65Review Recognition *

La Salle ESD 12235050122002 Cash 3.70 3.70Recognition Recognition

La Salle-Peru Twp HSD 12035050120017 Cash 3.35 3.35Review Review

Ladd CCSD 9428006094004 Cash 3.20 3.55Review Recognition *

LaGrange Highlands SD 10606016106002 Accrual 4.00 4.00Recognition Recognition

Lake Bluff ESD 6534049065002 Accrual 3.80 3.80Recognition Recognition

Lake Forest CHSD 11534049115016 Accrual 3.65 3.65Recognition Recognition

Lake Forest SD 6734049067005 Accrual 3.30 3.30Review Review

Lake Park CHSD 10819022108016 Accrual 4.00 4.00Recognition Recognition

Lake Villa CCSD 4134049041004 Cash 4.00 4.00Recognition Recognition

Page 17 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 29: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Lake Zurich CUSD 9534049095026 Accrual 4.00 4.00Recognition Recognition

Lansing SD 15807016158002 Cash 3.70 3.70Recognition Recognition

Laraway CCSD 70C56099070C04 Cash 3.70 3.70Recognition Recognition

Lawrence County CUD 2012051020026 Cash 3.15 3.15Review Review

Lebanon CUSD 950082009026 Cash 2.35 2.35Watch Watch

Leland CUSD 135050001026 Cash 3.90 3.90Recognition Recognition

Lemont Twp HSD 21007016210017 Cash 3.45 3.80Review Recognition *

Lemont-Bromberek CSD 113A07016113A02 Accrual 4.00 4.00Recognition Recognition

Lena Winslow CUSD 20208089202026 Cash 3.90 3.90Recognition Recognition

LeRoy CUSD 217064002026 Cash 3.35 3.35Review Review

Lewistown CUSD 9726029097026 Cash 4.00 4.00Recognition Recognition

Lexington CUSD 717064007026 Cash 3.70 3.80Recognition Recognition

Leyden CHSD 21206016212016 Accrual 3.80 3.80Recognition Recognition

Liberty CUSD 201001002026 Cash 3.55 3.55Recognition Recognition

Libertyville SD 7034049070002 Cash 3.65 3.65Recognition Recognition

Lick Creek CCSD 1630091016004 Cash 3.55 3.90Recognition Recognition

Limestone CHSD 31048072310016 Cash 3.55 3.55Recognition Recognition

Limestone Walters CCSD 31648072316004 Cash 3.65 3.65Recognition Recognition

Lincoln CHSD 40417054404016 Cash 4.00 4.00Recognition Recognition

Lincoln ESD 15607016156002 Cash 3.70 3.70Recognition Recognition

Lincoln ESD 2717054027002 Cash 3.70 3.70Recognition Recognition

Lincoln Way CHSD 21056099210016 Cash 2.35 2.35Watch Watch

Lincolnshire-Prairieview SD 10334049103002 Cash 4.00 4.00Recognition Recognition

Lincolnwood SD 7405016074002 Accrual 4.00 4.00Recognition Recognition

Page 18 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 30: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Lindop SD 9206016092002 Accrual 3.90 3.90Recognition Recognition

Lisbon CCSD 9024047090004 Cash 4.00 4.00Recognition Recognition

Lisle CUSD 20219022202026 Cash 4.00 4.00Recognition Recognition

Litchfield CUSD 1203068012026 Cash 3.45 3.45Review Review

Lockport SD 9156099091002 Cash 3.90 3.90Recognition Recognition

Lockport Twp HSD 20556099205017 Cash 4.00 4.00Recognition Recognition

Lombard SD 4419022044002 Accrual 4.00 4.00Recognition Recognition

Lostant CUSD 42535050425026 Cash 4.00 4.00Recognition Recognition

Lowpoint-Washburn CUSD 2153102021026 Cash 3.55 3.55Recognition Recognition

Ludlow CCSD 14209010142004 Cash 4.00 4.00Recognition Recognition

Lyons SD 10306016103002 Accrual 3.80 3.80Recognition Recognition

Lyons Twp HSD 20406016204017 Accrual 4.00 4.00Recognition Recognition

Macomb CUSD 18526062185026 Accrual 4.00 4.00Recognition Recognition

Madison CUSD 1241057012026 Cash 3.00 3.00Early Warning Early Warning

Maercker SD 6019022060002 Accrual 3.90 3.90Recognition Recognition

Mahomet-Seymour CUSD 309010003026 Cash 2.80 2.80Early Warning Early Warning

Maine Township HSD 20705016207017 Accrual 4.00 4.00Recognition Recognition

Malden CCSD 8428006084004 Cash 4.00 4.00Recognition Recognition

Manhattan SD 11456099114002 Cash 3.80 3.80Recognition Recognition

Mannheim SD 8306016083002 Accrual 3.70 3.70Recognition Recognition

Manteno CUSD 532046005026 Cash 3.70 3.70Recognition Recognition

Marengo CHSD 15444063154016 Cash 3.65 3.65Recognition Recognition

Marengo-Union E Cons D 16544063165003 Cash 4.00 4.00Recognition Recognition

Marion CUSD 221100002026 Cash 3.35 3.35Review Review

Page 19 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 31: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Marissa CUSD 4050082040026 Cash 3.55 3.55Recognition Recognition

Maroa Forsyth CUSD 239055002026 Cash 3.25 3.25Review Review

Marquardt SD 1519022015002 Accrual 3.70 3.70Recognition Recognition

Marseilles ESD 15035050150002 Cash 4.00 4.00Recognition Recognition

Marshall CUSD 2C11012002C26 Cash 3.90 4.00Recognition Recognition

Martinsville CUSD 3C11012003C26 Cash 3.80 3.80Recognition Recognition

Mascoutah CUD 1950082019026 Cash 3.70 3.70Recognition Recognition

Massac UD 121061001026 Cash 3.10 3.10Review Review

Matteson ESD 16207016162002 Accrual 3.25 3.25Review Review

Mattoon CUSD 211015002026 Cash 3.35 3.35Review Review

Maywood-Melrose Park-Broadview 8906016089002 Accrual 3.70 3.70Recognition Recognition

Mazon-Verona-Kinsman ESD 2C24032002C02 Cash 4.00 4.00Recognition Recognition

McClellan CCSD 1213041012004 Cash 3.80 3.80Recognition Recognition

McHenry CCSD 1544063015004 Cash 3.65 3.65Recognition Recognition

McHenry CHSD 15644063156016 Cash 4.00 4.00Recognition Recognition

McLean County USD 517064005026 Cash 3.00 3.00Early Warning Early Warning

Medinah SD 1119022011002 Cash 3.90 3.90Recognition Recognition

Mendota CCSD 28935050289004 Cash 3.45 3.45Review Review

Mendota Twp HSD 28035050280017 Cash 3.55 3.55Recognition Recognition

Mercer County School District 40433066404026 Cash 4.00 4.00Recognition Recognition

Meredosia-Chambersburg CUSD 1101069011026 Cash 3.90 3.90Recognition Recognition

Meridian CUSD 10130077101026 Cash 3.15 3.15Review Review

Meridian CUSD 1539055015026 Cash 2.80 3.15Early Warning Review *

Meridian CUSD 22347071223026 Cash 3.80 3.80Recognition Recognition

Page 20 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 32: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Metamora CCSD 153102001004 Cash 3.35 3.35Review Review

Midland CUSD 735059007026 Cash 3.80 3.80Recognition Recognition

Midlothian SD 14307016143002 Cash 3.65 3.65Recognition Recognition

Midwest Central CUSD 19153060191026 Cash 3.55 3.55Recognition Recognition

Milford Area PSD 12432038124026 Cash 3.70 3.70Recognition Recognition

Millburn CCSD 2434049024004 Accrual 2.55 2.55Watch Watch

Miller Twp CCSD 21035050210004 Cash 3.55 3.65Recognition Recognition

Millstadt CCSD 16050082160004 Cash 3.00 3.00Early Warning Early Warning

Minooka CCSD 20124032201004 Cash 3.35 3.35Review Review

Minooka CHSD 11124032111016 Cash 3.45 3.45Review Review

Mokena SD 15956099159002 Cash 4.00 4.00Recognition Recognition

Moline-Coal Valley CUSD 4049081040022 Accrual 4.00 4.00Recognition Recognition

Momence CUSD 132046001026 Cash 2.90 2.90Early Warning Early Warning

Monmouth-Roseville CUSD 23833094238026 Cash 3.90 3.90Recognition Recognition

Monroe SD 7048072070002 Cash 3.65 4.00Recognition Recognition

Monticello CUSD 2539074025026 Cash 4.00 4.00Recognition Recognition

Montmorency CCSD 14547098145004 Cash 3.55 3.55Recognition Recognition

Morris CHSD 10124032101016 Cash 2.75 2.75Early Warning Early Warning

Morris SD 5424032054002 Cash 2.10 2.45Watch Watch

Morrison CUSD 647098006026 Cash 3.65 3.65Recognition Recognition

Morrisonville CUSD 103011001026 Cash 3.45 3.45Review Review

Morton CUSD 70953090709026 Cash 4.00 4.00Recognition Recognition

Morton Grove SD 7005016070002 Cash 3.65 3.65Recognition Recognition

Mount Olive CUSD 540056005026 Cash 3.55 3.55Recognition Recognition

Page 21 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 33: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Mount Prospect SD 5705016057002 Accrual 4.00 4.00Recognition Recognition

Mount Vernon SD 8013041080002 Cash 3.00 3.80Early Warning Recognition *

Mt Pulaski CUSD 2317054023026 Cash 3.55 3.55Recognition Recognition

Mt Vernon Twp HSD 20113041201017 Cash 3.60 3.60Recognition Recognition

Mt Zion CUSD 339055003026 Cash 3.60 3.60Recognition Recognition

Mulberry Grove CUSD 103003001026 Cash 3.45 3.80Review Recognition *

Mundelein Cons HSD 12034049120013 Accrual 3.90 3.90Recognition Recognition

Mundelein ESD 7534049075002 Accrual 3.90 3.90Recognition Recognition

Murphysboro CUSD 18630039186026 Cash 3.55 3.55Recognition Recognition

N Pekin & Marquette Hght SD 10253090102002 Cash 3.80 3.80Recognition Recognition

Naperville CUSD 20319022203026 Accrual 4.00 4.00Recognition Recognition

Nashville CCSD 4913095049004 Cash 3.90 3.90Recognition Recognition

Nashville CHSD 9913095099016 Cash 3.65 3.65Recognition Recognition

Nauvoo-Colusa CUSD 32526034325026 Cash 3.90 3.90Recognition Recognition

Neoga CUSD 311018003026 Cash 3.80 3.80Recognition Recognition

Nettle Creek CCSD 24C24032024C04 Cash 3.55 3.55Recognition Recognition

New Athens CUSD 6050082060026 Cash 2.05 2.75Watch Early Warning *

New Berlin CUSD 1651084016026 Cash 3.90 3.90Recognition Recognition

New Holland-Middletown ED 8817054088002 Cash 4.00 4.00Recognition Recognition

New Hope CCSD 620096006004 Cash 3.55 3.90Recognition Recognition

New Lenox SD 12256099122002 Cash 3.70 3.70Recognition Recognition

New Simpson Hill SD 3221044032003 Cash 3.80 3.80Recognition Recognition

New Trier Twp HSD 20305016203017 Accrual 3.55 3.55Recognition Recognition

Newark CCSD 6624047066004 Cash 4.00 4.00Recognition Recognition

Page 22 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 34: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Newark CHSD 1824047018016 Cash 3.65 4.00Recognition Recognition

Niles ESD 7105016071002 Accrual 4.00 4.00Recognition Recognition

Niles Twp HSD 21905016219017 Accrual 3.90 3.90Recognition Recognition

Nippersink SD 244063002003 Accrual 4.00 4.00Recognition Recognition

Nokomis CUSD 2203068022026 Cash 3.70 3.70Recognition Recognition

Norridge SD 8006016080002 Accrual 2.75 2.75Early Warning Early Warning

Norris City-Omaha-Enfield CUSD 320097003026 Cash 3.45 3.80Review Recognition *

North Boone CUSD 20004004200026 Cash 3.80 3.80Recognition Recognition

North Chicago SD 18734049187026 Accrual 3.25 3.25Review Review

North Clay CUSD 2512013025026 Cash 3.90 3.90Recognition Recognition

North Greene CUSD 340031003026 Cash 3.10 3.45Review Review

North Mac CUSD 3440056034026 Cash 3.80 3.80Recognition Recognition

North Palos SD 11707016117002 Cash 3.80 3.80Recognition Recognition

North Shore SD 11234049112002 Accrual 4.00 4.00Recognition Recognition

North Wamac SD 18613014186002 Cash 3.90 3.90Recognition Recognition

North Wayne CUSD 20020096200026 Cash 4.00 4.00Recognition Recognition

Northbrook ESD 2705016027002 Accrual 4.00 4.00Recognition Recognition

Northbrook SD 2805016028002 Accrual 3.65 3.65Recognition Recognition

Northbrook/Glenview SD 3005016030002 Accrual 3.65 3.65Recognition Recognition

Northfield Twp HSD 22505016225017 Accrual 4.00 4.00Recognition Recognition

Northwestern CUSD 240056002026 Cash 3.65 3.65Recognition Recognition

Norwood ESD 6348072063002 Cash 3.55 3.55Recognition Recognition

O Fallon CCSD 9050082090004 Cash 3.15 3.15Review Review

O Fallon Twp HSD 20350082203017 Cash 3.45 3.45Review Review

Page 23 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 35: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Oak Grove SD 6834049068002 Accrual 2.85 2.85Early Warning Early Warning

Oak Grove SD 6848072068002 Cash 3.35 3.35Review Review

Oak Lawn CHSD 22907016229016 Cash 3.55 3.55Recognition Recognition

Oak Lawn-Hometown SD 12307016123002 Cash 3.60 3.60Recognition Recognition

Oak Park - River Forest SD 20006016200013 Accrual 4.00 4.00Recognition Recognition

Oak Park ESD 9706016097002 Accrual 3.10 3.10Review Review

Oakdale CCSD 113095001004 Cash 3.55 3.90Recognition Recognition

Oakland CUSD 511015005026 Cash 3.90 3.90Recognition Recognition

Oakwood CUSD 7654092076026 Cash 2.90 3.25Early Warning Review *

Oblong CUSD 412017004026 Cash 3.35 3.45Review Review

Odell CCSD 43517053435004 Cash 3.65 3.65Recognition Recognition

Odin PSD 72213058722026 Cash 3.55 3.90Recognition Recognition

Oglesby ESD 12535050125002 Cash 3.55 3.65Recognition Recognition

Ohio CCSD 1728006017004 Cash 4.00 4.00Recognition Recognition

Ohio CHSD 50528006505016 Cash 4.00 4.00Recognition Recognition

Okaw Valley CUSD 30211070302026 Cash 4.00 4.00Recognition Recognition

Olympia CUSD 1617064016026 Cash 3.90 3.90Recognition Recognition

Opdyke-Belle-Rive CCSD 513041005004 Cash 3.55 3.90Recognition Recognition

Orangeville CUSD 20308089203026 Cash 3.00 3.00Early Warning Early Warning

Oregon CUSD 22047071220026 Cash 3.90 3.90Recognition Recognition

Orion CUSD 22328037223026 Cash 3.90 3.90Recognition Recognition

Orland SD 13507016135002 Accrual 3.65 3.65Recognition Recognition

Ottawa ESD 14135050141002 Cash 3.00 3.00Early Warning Early Warning

Ottawa Twp HSD 14035050140017 Cash 3.55 3.55Recognition Recognition

Page 24 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 36: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Palatine CCSD 1505016015004 Accrual 3.90 3.90Recognition Recognition

Palestine CUSD 312017003026 Cash 3.80 3.80Recognition Recognition

Palos CCSD 11807016118004 Accrual 3.65 3.65Recognition Recognition

Palos Heights SD 12807016128002 Cash 4.00 4.00Recognition Recognition

Pana CUSD 803011008026 Cash 3.55 3.55Recognition Recognition

Panhandle CUSD 203068002026 Cash 3.45 3.45Review Review

Paris CUSD 411023004026 Cash 3.80 3.80Recognition Recognition

Paris-Union SD 9511023095025 Cash 3.70 3.70Recognition Recognition

Park Forest SD 16307016163002 Cash 3.60 3.60Recognition Recognition

Park Ridge CCSD 6405016064004 Accrual 4.00 4.00Recognition Recognition

Patoka CUSD 10013058100026 Cash 3.70 3.70Recognition Recognition

Paw Paw CUSD 27147052271026 Cash 3.60 3.60Recognition Recognition

Pawnee CUSD 1151084011026 Cash 3.65 3.65Recognition Recognition

Paxton-Buckley-Loda CUD 1009027010026 Cash 3.35 3.35Review Review

Payson CUSD 101001001026 Cash 3.90 3.90Recognition Recognition

Pearl City CUSD 20008089200026 Cash 3.55 3.55Recognition Recognition

Pecatonica CUSD 32104101321026 Cash 3.65 3.65Recognition Recognition

Pekin CSD 30353090303016 Cash 3.55 3.55Recognition Recognition

Pekin PSD 10853090108002 Cash 3.10 3.10Review Review

Pembroke CCSD 25932046259004 Cash 3.00 3.00Early Warning Early Warning

Pennoyer SD 7906016079002 Cash 3.90 3.90Recognition Recognition

Peoria Heights CUSD 32548072325026 Cash 3.90 3.90Recognition Recognition

Peoria SD 15048072150025 Accrual 3.15 3.15Review Review

Peotone CUSD 207U56099207U26 Cash 3.45 3.55Review Recognition *

Page 25 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 37: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Peru ESD 12435050124002 Cash 3.25 3.25Review Review

Pikeland CUSD 1001075010026 Cash 3.00 3.35Early Warning Review *

Pinckneyville CHSD 10130073101016 Cash 3.60 3.60Recognition Recognition

Pinckneyville SD 5030073050002 Cash 3.55 3.55Recognition Recognition

Plainfield SD 20256099202022 Accrual 3.70 3.70Recognition Recognition

Plano CUSD 8824047088026 Cash 3.70 3.70Recognition Recognition

Pleasant Hill CUSD 301075003026 Cash 2.90 3.00Early Warning Early Warning

Pleasant Hill SD 6948072069002 Cash 4.00 4.00Recognition Recognition

Pleasant Plains CUSD 851084008026 Cash 4.00 4.00Recognition Recognition

Pleasant Valley SD 6248072062002 Cash 4.00 4.00Recognition Recognition

Pleasantdale SD 10706016107002 Accrual 4.00 4.00Recognition Recognition

Polo CUSD 22247071222026 Cash 4.00 4.00Recognition Recognition

Pontiac CCSD 42917053429004 Cash 3.90 3.90Recognition Recognition

Pontiac Twp HSD 9017053090017 Cash 3.45 3.55Review Recognition *

Pontiac-W Holliday SD 10550082105002 Cash 4.00 4.00Recognition Recognition

Pope Co CUD 120076001026 Cash 3.65 3.65Recognition Recognition

Porta CUSD 20251065202026 Cash 3.35 3.35Review Review

Posen-Robbins ESD 143-507016143502 Cash 3.70 3.70Recognition Recognition

Potomac CUSD 1054092010026 Cash 3.90 3.90Recognition Recognition

Prairie Central CUSD 817053008026 Cash 3.55 3.55Recognition Recognition

Prairie Du Rocher CCSD 13445079134004 Cash 3.10 3.10Review Review

Prairie Grove CSD 4644063046003 Cash 4.00 4.00Recognition Recognition

Prairie Hill CCSD 13304101133004 Cash 3.70 3.70Recognition Recognition

Prairie-Hills ESD 14407016144002 Cash 3.35 3.35Review Review

Page 26 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 38: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Prairieview-Ogden CCSD 19709010197004 Cash 4.00 4.00Recognition Recognition

Princeton ESD 11528006115002 Cash 3.10 3.10Review Review

Princeton HSD 50028006500015 Cash 3.65 3.65Recognition Recognition

Princeville CUSD 32648072326026 Cash 3.60 3.60Recognition Recognition

Prophetstown-Lyndon-Tampico CUSD47098003026 Cash 3.55 3.55Recognition Recognition

Prospect Heights SD 2305016023002 Cash 3.55 3.55Recognition Recognition

Proviso Twp HSD 20906016209017 Accrual 3.90 3.90Recognition Recognition

Putnam County CUSD 53535078535026 Cash 3.65 3.65Recognition Recognition

Queen Bee SD 1619022016002 Accrual 3.60 3.60Recognition Recognition

Quincy SD 17201001172022 Cash 2.45 3.25Watch Review *

R O W V A CUSD 20833048208026 Cash 3.25 3.35Review Review

Raccoon Cons SD 113058001003 Cash 3.55 3.55Recognition Recognition

Ramsey CUSD 20403026204026 Cash 3.90 3.90Recognition Recognition

Rankin CSD 9853090098002 Cash 3.70 3.70Recognition Recognition

Rantoul City SD 13709010137002 Cash 3.70 3.70Recognition Recognition

Rantoul Township HSD 19309010193017 Cash 3.90 3.90Recognition Recognition

Reavis Twp HSD 22007016220017 Cash 3.00 3.00Early Warning Early Warning

Red Bud CUSD 13245079132026 Cash 4.00 4.00Recognition Recognition

Red Hill CUSD 1012051010026 Cash 3.35 3.35Review Review

Reed Custer CUSD 255U56099255U26 Cash 4.00 4.00Recognition Recognition

Rhodes SD 84-506016084502 Cash 3.55 3.55Recognition Recognition

Rich Twp HSD 22707016227017 Cash 3.45 3.80Review Recognition *

Richland County CUSD 112080001026 Cash 3.70 3.70Recognition Recognition

Richland GSD 88A56099088A02 Cash 3.25 3.25Review Review

Page 27 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 39: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Richmond-Burton CHSD 15744063157016 Cash 3.90 3.90Recognition Recognition

Ridgeland SD 12207016122002 Cash 3.70 3.70Recognition Recognition

Ridgeview CUSD 1917064019026 Cash 3.65 3.65Recognition Recognition

Ridgewood CHSD 23406016234016 Accrual 3.70 3.70Recognition Recognition

Riley CCSD 1844063018004 Cash 4.00 4.00Recognition Recognition

River Bend CUSD 247098002026 Cash 3.55 3.55Recognition Recognition

River Forest SD 9006016090002 Accrual 3.90 3.90Recognition Recognition

River Grove SD 85-506016085502 Accrual 3.10 3.10Review Review

River Ridge CUSD 21008043210026 Cash 4.00 4.00Recognition Recognition

River Trails SD 2605016026002 Accrual 3.90 3.90Recognition Recognition

Riverdale CUSD 10049081100026 Cash 3.65 4.00Recognition Recognition

Riverside SD 9606016096002 Accrual 4.00 4.00Recognition Recognition

Riverside-Brookfield Twp SD 20806016208017 Accrual 3.70 3.70Recognition Recognition

Riverton CUSD 1451084014026 Cash 3.90 3.90Recognition Recognition

Riverview CCSD 253102002004 Cash 3.55 3.55Recognition Recognition

Roanoke Benson CUSD 6053102060026 Cash 3.35 3.70Review Recognition *

Robein SD 8553090085002 Cash 4.00 4.00Recognition Recognition

Robinson CUSD 212017002026 Cash 3.90 3.90Recognition Recognition

Rochelle CCSD 23147071231004 Cash 3.45 3.80Review Recognition *

Rochelle Twp HSD 21247071212017 Cash 3.90 3.90Recognition Recognition

Rochester CUSD 3A51084003A26 Cash 3.70 3.70Recognition Recognition

Rock Falls ESD 1347098013002 Cash 3.60 3.60Recognition Recognition

Rock Falls Twp HSD 30147098301017 Cash 3.90 3.90Recognition Recognition

Rock Island SD 4149081041025 Accrual 3.80 3.80Recognition Recognition

Page 28 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 40: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Rockdale SD 8456099084002 Cash 3.45 3.80Review Recognition *

Rockford SD 20504101205025 Accrual 3.60 3.60Recognition Recognition

Rockridge CUSD 30049081300026 Cash 3.90 3.90Recognition Recognition

Rockton SD 14004101140004 Cash 3.90 3.90Recognition Recognition

Rome CCSD 213041002004 Cash 3.65 3.65Recognition Recognition

Rondout SD 7234049072002 Cash 4.00 4.00Recognition Recognition

Rooks Creek CCSD 42517053425004 Cash 3.65 3.65Recognition Recognition

Roselle SD 1219022012002 Accrual 3.55 3.55Recognition Recognition

Rosemont ESD 7806016078002 Cash 4.00 4.00Recognition Recognition

Rossville-Alvin CUSD 754092007026 Cash 3.80 3.80Recognition Recognition

Round Lake CUSD 11634049116026 Accrual 3.60 3.60Recognition Recognition

Roxana CUSD 141057001026 Cash 3.90 3.90Recognition Recognition

Rutland CCSD 23035050230004 Cash 4.00 4.00Recognition Recognition

Salem CHSD 60013058600016 Cash 4.00 4.00Recognition Recognition

Salem SD 11113058111002 Cash 3.90 3.90Recognition Recognition

Salt Creek SD 4819022048002 Cash 4.00 4.00Recognition Recognition

Salt Fork CUSD 51254092512026 Cash 3.90 3.90Recognition Recognition

Sandoval CUSD 50113058501026 Cash 3.00 3.00Early Warning Early Warning

Sandridge SD 17207016172002 Cash 3.80 3.80Recognition Recognition

Sandwich CUSD 43016019430026 Cash 2.75 3.10Early Warning Review *

Sangamon Valley CUSD 939055009026 Cash 3.55 3.55Recognition Recognition

Saratoga CCSD 60C24032060C04 Cash 3.55 3.55Recognition Recognition

Saunemin CCSD 43817053438004 Cash 4.00 4.00Recognition Recognition

Scales Mound CUSD 21108043211026 Cash 4.00 4.00Recognition Recognition

Page 29 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 41: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Schaumburg CCSD 5405016054004 Accrual 4.00 4.00Recognition Recognition

Schiller Park SD 8106016081002 Accrual 3.70 3.70Recognition Recognition

Schuyler-Industry CUSD 526085005026 Cash 3.10 3.45Review Review

Scott-Morgan CUSD 201086002026 Cash 3.65 3.65Recognition Recognition

SD 45 DuPage County19022045002 Accrual 3.45 3.45Review Review

SD U-4631045046022 Accrual 3.90 3.90Recognition Recognition

Selmaville CCSD 1013058010004 Cash 3.90 3.90Recognition Recognition

Seneca CCSD 17035050170004 Cash 4.00 4.00Recognition Recognition

Seneca Twp HSD 16035050160017 Cash 4.00 4.00Recognition Recognition

Serena CUSD 235050002026 Cash 3.55 3.55Recognition Recognition

Sesser-Valier CUSD 19621028196026 Cash 3.55 3.55Recognition Recognition

Shawnee CUSD 8430091084026 Cash 3.55 3.55Recognition Recognition

Shelbyville CUSD 411087004026 Cash 3.90 3.90Recognition Recognition

Sherrard CUSD 20049081200026 Cash 3.55 3.90Recognition Recognition

Shiloh CUSD 111023001026 Cash 4.00 4.00Recognition Recognition

Shiloh Village SD 8550082085002 Cash 3.25 3.25Review Review

Shirland CCSD 13404101134004 Cash 3.65 4.00Recognition Recognition

Signal Hill SD 18150082181002 Cash 3.80 3.80Recognition Recognition

Silvis SD 3449081034002 Cash 3.80 3.80Recognition Recognition

Skokie SD 6805016068002 Accrual 4.00 4.00Recognition Recognition

Skokie SD 6905016069002 Cash 3.80 3.80Recognition Recognition

Skokie SD 73-505016073502 Accrual 3.80 3.80Recognition Recognition

Smithton CCSD 13050082130004 Cash 3.65 3.65Recognition Recognition

Somonauk CUSD 43216019432026 Cash 3.90 3.90Recognition Recognition

Page 30 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 42: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

South Central CUD 40113058401026 Cash 3.45 3.45Review Review

South Fork SD 1403011014024 Cash 3.70 3.70Recognition Recognition

South Holland SD 15007016150002 Cash 3.90 3.90Recognition Recognition

South Holland SD 15107016151002 Cash 3.70 3.70Recognition Recognition

South Pekin SD 13753090137002 Cash 3.60 3.60Recognition Recognition

South Wilmington CCSD 7424032074003 Cash 3.45 3.45Review Review

Southeastern CUSD 33726034337026 Cash 3.55 3.55Recognition Recognition

Southwestern CUSD 940056009026 Cash 3.70 3.70Recognition Recognition

Sparta CUSD 14045079140026 Cash 2.80 2.80Early Warning Early Warning

Spoon River Valley CUSD 426029004026 Cash 3.65 3.65Recognition Recognition

Spring Garden CCSD 17813041178004 Cash 3.90 3.90Recognition Recognition

Spring Lake CCSD 60653090606004 Cash 3.45 3.45Review Review

Spring Valley CCSD 9928006099004 Cash 3.45 3.45Review Review

Springfield SD 18651084186025 Accrual 3.45 3.45Review Review

St Anne CCSD 25632046256004 Cash 3.55 3.55Recognition Recognition

St Anne CHSD 30232046302016 Cash 3.55 3.90Recognition Recognition

St Charles CUSD 30331045303026 Accrual 4.00 4.00Recognition Recognition

St Elmo CUSD 20203026202026 Cash 3.45 3.90Review Recognition *

St George CCSD 25832046258004 Cash 3.80 3.80Recognition Recognition

St Joseph CCSD 16909010169004 Cash 3.35 3.35Review Review

St Joseph Ogden CHSD 30509010305016 Cash 3.90 3.90Recognition Recognition

St Libory Cons SD 3050082030003 Cash 3.45 3.45Review Review

St Rose SD 14-1513014141502 Cash 3.65 3.65Recognition Recognition

Stark County CUSD 10028088100026 Cash 3.65 3.65Recognition Recognition

Page 31 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 43: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Staunton CUSD 640056006026 Cash 3.45 3.80Review Recognition *

Steeleville CUSD 13845079138026 Cash 3.35 3.35Review Review

Steger SD 19407016194002 Cash 3.60 3.60Recognition Recognition

Sterling CUSD 547098005026 Accrual 3.60 3.70Recognition Recognition

Steward ESD 22047052220002 Cash 3.55 3.55Recognition Recognition

Stewardson-Strasburg CUD 5A11087005A26 Cash 3.90 3.90Recognition Recognition

Stockton CUSD 20608043206026 Cash 3.65 4.00Recognition Recognition

Streator ESD 4435050044002 Cash 2.10 2.45Watch Watch

Streator Twp HSD 4035050040017 Cash 3.80 3.80Recognition Recognition

Sullivan CUSD 30011070300026 Cash 3.90 3.90Recognition Recognition

Summersville SD 7913041079002 Cash 4.00 4.00Recognition Recognition

Summit Hill SD 16156099161002 Accrual 3.70 3.70Recognition Recognition

Summit SD 10407016104002 Accrual 3.15 3.25Review Review

Sunnybrook SD 17107016171002 Cash 3.90 3.90Recognition Recognition

Sunset Ridge SD 2905016029002 Accrual 3.70 3.70Recognition Recognition

Sycamore CUSD 42716019427026 Accrual 2.80 2.80Early Warning Early Warning

Taft SD 9056099090002 Cash 3.60 3.60Recognition Recognition

Tamaroa School Dist 530073005002 Cash 2.90 3.25Early Warning Review *

Taylorville CUSD 303011003026 Cash 3.45 3.80Review Recognition *

Teutopolis CUSD 5003025050026 Cash 4.00 4.00Recognition Recognition

Thomasboro CCSD 13009010130004 Cash 3.55 3.55Recognition Recognition

Thompsonville CUSD 17421028174026 Cash 3.70 3.70Recognition Recognition

Thornton Fractional Twp HSD 21507016215017 Cash 3.35 3.35Review Review

Thornton SD 15407016154002 Cash 2.30 2.30Watch Watch

Page 32 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 44: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Thornton Twp HSD 20507016205017 Cash 3.35 3.70Review Recognition *

Tolono CUSD 709010007026 Cash 3.80 3.80Recognition Recognition

Tonica CCSD 7935050079004 Cash 3.65 3.65Recognition Recognition

Township HSD 21105016211017 Accrual 4.00 4.00Recognition Recognition

Township HSD 21405016214017 Accrual 4.00 4.00Recognition Recognition

Tremont CUSD 70253090702026 Cash 3.35 3.70Review Recognition *

Tri City CUSD 151084001026 Cash 3.45 3.45Review Review

Tri Point CUSD 6-J17053006J26 Cash 3.10 3.10Review Review

Tri Valley CUSD 317064003026 Cash 4.00 4.00Recognition Recognition

Triad CUSD 241057002026 Cash 2.35 2.80Watch Early Warning *

Trico CUSD 17630039176026 Cash 3.10 3.10Review Review

Triopia CUSD 2701069027026 Cash 3.70 3.70Recognition Recognition

Troy CCSD 30C56099030C04 Cash 3.35 3.35Review Review

Tuscola CUSD 30111021301026 Cash 3.90 3.90Recognition Recognition

Twp HSD 11334049113017 Accrual 3.90 3.90Recognition Recognition

Union Ridge SD 8606016086002 Cash 3.65 3.65Recognition Recognition

Union SD 8156099081002 Cash 3.70 3.70Recognition Recognition

United CUSD 30433094304026 Cash 3.90 3.90Recognition Recognition

United Twp HSD 3049081030017 Cash 3.65 3.65Recognition Recognition

Unity Point CCSD 14030039140004 Cash 3.10 3.10Review Review

Urbana SD 11609010116022 Accrual 3.70 3.80Recognition Recognition

V I T CUSD 226029002026 Cash 3.65 3.65Recognition Recognition

Valley View CUSD 365U56099365U26 Accrual 3.60 3.60Recognition Recognition

Valmeyer CUSD 345067003026 Cash 3.55 3.55Recognition Recognition

Page 33 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 45: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Vandalia CUSD 20303026203026 Cash 3.25 3.35Review Review

Venice CUSD 341057003026 Cash 3.65 3.65Recognition Recognition

Vienna HSD 13321044133017 Cash 3.35 3.35Review Review

Vienna SD 5521044055002 Cash 3.15 3.15Review Review

Villa Grove CUSD 30211021302026 Cash 3.65 3.65Recognition Recognition

Virginia CUSD 6401009064026 Cash 2.80 2.80Early Warning Early Warning

W Harvey-Dixmoor PSD 14707016147002 Cash 2.80 3.25Early Warning Review *

Wabash CUSD 34820093348026 Accrual 2.30 2.30Watch Watch

Wallace CCSD 19535050195004 Cash 3.25 3.25Review Review

Waltham CCSD 18535050185004 Cash 4.00 4.00Recognition Recognition

Waltonville CUSD 113041001026 Cash 3.55 3.55Recognition Recognition

Warren CUSD 20508043205026 Cash 3.90 3.90Recognition Recognition

Warren Twp HSD 12134049121017 Accrual 3.35 3.35Review Review

Warrensburg-Latham CUSD 1139055011026 Cash 3.35 3.35Review Review

Warsaw CUSD 31626034316026 Cash 3.35 3.35Review Review

Washington CHSD 30853090308016 Cash 3.90 3.90Recognition Recognition

Washington SD 5253090052002 Cash 3.90 3.90Recognition Recognition

Waterloo CUSD 545067005026 Cash 3.25 3.60Review Recognition *

Wauconda CUSD 11834049118026 Cash 3.80 3.80Recognition Recognition

Waukegan CUSD 6034049060026 Cash 2.90 3.25Early Warning Review *

Waverly CUSD 601069006026 Cash 3.55 3.55Recognition Recognition

Wayne City CUSD 10020096100026 Cash 3.60 3.60Recognition Recognition

Wesclin CUSD 313014003026 Cash 3.35 3.35Review Review

West Carroll CUSD 31408008314026 Cash 3.35 3.35Review Review

Page 34 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 46: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

West Central CUSD 23533036235026 Cash 4.00 4.00Recognition Recognition

West Chicago ESD 3319022033002 Accrual 3.80 3.80Recognition Recognition

West Lincoln-Broadwell ESD 9217054092004 Cash 3.55 3.55Recognition Recognition

West Northfield SD 3105016031002 Accrual 3.65 3.65Recognition Recognition

West Prairie CUSD 10326062103026 Cash 4.00 4.00Recognition Recognition

West Washington Co CUD 1013095010026 Cash 3.35 3.70Review Recognition *

Westchester SD 92-506016092502 Cash 3.80 3.80Recognition Recognition

Western CUSD 1201075012026 Cash 3.00 3.00Early Warning Early Warning

Western Springs SD 10106016101002 Accrual 3.45 3.45Review Review

Westville CUSD 254092002026 Cash 3.45 3.80Review Recognition *

Wethersfield CUSD 23028037230026 Cash 3.45 3.45Review Review

Wheeling CCSD 2105016021004 Accrual 3.45 3.45Review Review

Whiteside SD 11550082115002 Cash 3.45 3.45Review Review

Will County SD 9256099092002 Cash 4.00 4.00Recognition Recognition

Williamsfield CUSD 21033048210026 Cash 3.65 3.65Recognition Recognition

Williamsville CUSD 1551084015026 Cash 3.55 3.55Recognition Recognition

Willow Grove SD 4613014046002 Cash 3.35 3.35Review Review

Willow Springs SD 10807016108002 Accrual 3.70 3.70Recognition Recognition

Wilmette SD 3905016039002 Accrual 4.00 4.00Recognition Recognition

Wilmington CUSD 209U56099209U26 Cash 3.35 3.35Review Review

Winchester CUSD 101086001026 Cash 2.55 2.90Watch Early Warning *

Windsor CUSD 111087001026 Cash 3.65 3.65Recognition Recognition

Winfield SD 3419022034002 Cash 3.90 3.90Recognition Recognition

Winnebago CUSD 32304101323026 Cash 4.00 4.00Recognition Recognition

Page 35 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 47: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation

Winnetka SD 3605016036002 Accrual 4.00 4.00Recognition Recognition

Winthrop Harbor SD 134049001002 Cash 3.70 3.70Recognition Recognition

Wolf Branch SD 11350082113002 Cash 3.45 3.45Review Review

Wood Dale SD 719022007002 Cash 4.00 4.00Recognition Recognition

Wood River-Hartford ESD 1541057015003 Cash 3.70 3.70Recognition Recognition

Woodland CCSD 5034049050004 Accrual 3.80 3.80Recognition Recognition

Woodland CUSD 517053005026 Cash 3.90 3.90Recognition Recognition

Woodlawn Unit School District 20913041209027 Cash 3.55 3.90Recognition Recognition

Woodridge SD 6819022068002 Accrual 4.00 4.00Recognition Recognition

Woodstock CUSD 20044063200026 Cash 3.70 3.70Recognition Recognition

Worth SD 12707016127002 Cash 3.90 3.90Recognition Recognition

Yorkville CUSD 11524047115026 Cash 3.70 3.80Recognition Recognition

Zeigler-Royalton CUSD 18821028188026 Cash 1.70 1.70Watch Watch

Zion ESD 634049006002 Cash 3.25 3.25Review Review

Zion-Benton Twp HSD 12634049126017 Accrual 3.90 3.90Recognition Recognition

Page 36 of 36

* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 48: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

2018 Financial Profile (Based upon 2017 Annual Financial Data)

Financial Profile Scores (Adjusted) – by District Name

(Scores were adjusted for delayed payment of Mandated Categoricals)

Page 49: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

Financial Profile Scores (Adjusted) - by District NameTOTALS: Recognition = 640 Review = 147 Early Warning = 43 Watch = 22 (852 Districts)

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Abingdon-Avon CUSD 276 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

A-C Central CUSD 262 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Addison SD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Adlai E Stevenson HSD 125 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Akin CCSD 91 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Albers SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Alden Hebron SD 19 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Allendale CCSD 17 0.70 1.05 0.10 0.40 0.40 2.652017 Early Warning

0.70 1.40 0.20 0.40 0.40 3.102016 Review

Allen-Otter Creek CCSD 65 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Alsip-Hazlgrn-Oaklwn SD 126 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Altamont CUSD 10 1.05 1.40 0.20 0.40 0.10 3.152017 Review

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Alton CUSD 11 0.35 1.05 0.10 0.40 0.20 2.102017 Watch

0.70 1.05 0.20 0.40 0.20 2.552016 Watch

AlWood CUSD 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Amboy CUSD 272 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 1 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 50: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Amboy CUSD 272 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Anna CCSD 37 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Anna Jonesboro CHSD 81 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Annawan CUSD 226 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Antioch CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Aptakisic-Tripp CCSD 102 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Arbor Park SD 145 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Arcola CUSD 306 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Argenta-Oreana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Argo CHSD 217 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Arlington Heights SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Armstrong Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Armstrong-Ellis Cons SD 61 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Arthur CUSD 305 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Ashley CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Ashton-Franklin Center CUSD 275 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 2 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 51: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Ashton-Franklin Center CUSD 275 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Astoria CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Athens CUSD 213 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Atwood Heights SD 125 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Auburn CUSD 10 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Aurora East USD 131 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Aurora West USD 129 0.70 1.40 0.20 0.40 0.20 2.902017 Early Warning

0.70 1.40 0.20 0.40 0.20 2.902016 Early Warning

Aviston SD 21 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Avoca SD 37 1.05 1.05 0.40 0.40 0.40 3.302017 Review

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Ball Chatham CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Bannockburn SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Barrington CUSD 220 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Bartelso SD 57 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Bartonville SD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Batavia USD 101 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.05 1.40 0.30 0.40 0.30 3.452016 Review

Beach Park CCSD 3 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

Page 3 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 52: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Beach Park CCSD 3 1.05 1.40 0.20 0.40 0.40 3.452016 Review

Beardstown CUSD 15 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Beecher City CUSD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Beecher CUSD 200U 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Belle Valley SD 119 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Belleville SD 118 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning

Belleville Twp HSD 201 1.40 0.35 0.20 0.40 0.20 2.552017 Watch

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Bellwood SD 88 0.70 1.05 0.20 0.40 0.10 2.452017 Watch

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Belvidere CUSD 100 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Bement CUSD 5 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Benjamin SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Bensenville SD 2 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Benton CCSD 47 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Benton Cons HSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Berkeley SD 87 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Berwyn North SD 98 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 4 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 53: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Berwyn North SD 98 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Berwyn South SD 100 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Bethalto CUSD 8 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

0.70 1.05 0.10 0.40 0.20 2.452016 Watch

Bethel SD 82 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Big Hollow SD 38 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.05 1.40 0.30 0.20 0.10 3.052016 Early Warning

Bismarck Henning CUSD 1.05 1.40 0.30 0.40 0.30 3.452017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Bloom Twp HSD 206 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Bloomingdale SD 13 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Bloomington SD 87 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Blue Ridge CUSD 18 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Bluford Unit School District 318 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Bond County CUSD 2 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

Bourbonnais SD 53 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Braceville SD 75 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning

0.70 1.05 0.20 0.40 0.40 2.752016 Early Warning

Bradford CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Bradley Bourbonnais CHSD 307 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 5 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 54: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Bradley Bourbonnais CHSD 307 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Bradley SD 61 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Breese ESD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.05 1.40 0.30 0.40 0.30 3.452016 Review

Bremen CHSD 228 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Brimfield CUSD 309 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Brookfield Lagrange Park SD 95 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Brooklyn UD 188 1.05 1.05 0.30 0.40 0.20 3.002017 Early Warning

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

Brookwood SD 167 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Brown County CUSD 1 1.40 0.35 0.20 0.40 0.20 2.552017 Watch

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Brownstown CUSD 201 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Brussels CUSD 42 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Buncombe Cons SD 43 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Bunker Hill CUSD 8 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Burbank SD 111 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Bureau Valley CUSD 340 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Burnham SD 154-5 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Page 6 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 55: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Burnham SD 154-5 1.40 0.70 0.20 0.40 0.30 3.002016 Early Warning

Bushnell Prairie City CUSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Butler SD 53 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Byron CUSD 226 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Cahokia CUSD 187 1.05 1.40 0.20 0.40 0.10 3.152017 Review

1.05 1.40 0.30 0.40 0.10 3.252016 Review

Cairo USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Calhoun CUSD 40 0.70 1.05 0.10 0.40 0.30 2.552017 Watch

0.70 1.40 0.10 0.40 0.20 2.802016 Early Warning

Calumet City SD 155 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Calumet Public SD 132 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Cambridge CUSD 227 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Canton Union SD 66 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Carbon Cliff-Barstow SD 36 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Carbondale CHSD 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Carbondale ESD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Carlinville CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Carlyle CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Page 7 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 56: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Carlyle CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Carmi-White County CUSD 5 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Carrier Mills-Stonefort CUSD 2 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Carrollton CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Carterville CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Carthage ESD 317 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Cary CCSD 26 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Casey-Westfield CUSD 4C 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Cass SD 63 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

CCSD 146 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

CCSD 168 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

CCSD 180 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

CCSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

CCSD 62 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

CCSD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

CCSD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 8 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 57: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

CCSD 93 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Center Cass SD 66 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Central A & M CUD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Central CHSD 71 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Central City SD 133 1.05 1.40 0.30 0.40 0.30 3.452017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Central CUSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Central CUSD 301 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Central CUSD 4 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Central SD 104 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

1.40 0.70 0.30 0.40 0.20 3.002016 Early Warning

Central SD 51 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Central Stickney SD 110 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Centralia HSD 200 0.70 1.05 0.20 0.40 0.20 2.552017 Watch

0.70 1.05 0.10 0.40 0.10 2.352016 Watch

Centralia SD 135 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Century CUSD 100 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Cerro Gordo CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Chadwick-Milledgeville CUSD 399 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 9 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 58: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Chadwick-Milledgeville CUSD 399 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Champaign CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Chaney-Monge SD 88 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Channahon SD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Charleston CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Cherry SD 92 0.35 1.05 0.10 0.10 0.40 2.002017 Watch

0.35 0.70 0.10 0.10 0.40 1.652016 Watch

Chester CUSD 139 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Chester N HSD 122 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Chester-East Lincoln CCSD 61 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Chicago Heights SD 170 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Chicago Ridge SD 127-5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Christopher USD 99 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

CHSD 117 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

CHSD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

CHSD 155 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

CHSD 218 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Page 10 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 59: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

CHSD 218 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

CHSD 94 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

CHSD 99 0.70 1.40 0.40 0.40 0.40 3.302017 Review

0.70 1.40 0.40 0.40 0.40 3.302016 Review

Cicero SD 99 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Cissna Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

City of Chicago SD 299 0.35 1.05 0.20 0.40 0.20 2.202017 Watch

0.35 1.05 0.10 0.40 0.10 2.002016 Watch

Clay City CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Clinton CUSD 15 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Coal City CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Cobden SUD 17 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Collinsville CUSD 10 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Colona SD 190 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Columbia CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Comm Cons SD 59 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Cons HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Cook County SD 130 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Page 11 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 60: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Cook County SD 130 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Cornell CCSD 426 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Coulterville USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Country Club Hills SD 160 1.05 0.70 0.20 0.40 0.10 2.452017 Watch

1.40 1.05 0.30 0.40 0.10 3.252016 Review

County of Union Sch Dist No43 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

County of Winnebago SD 320 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

County of Woodford School 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Cowden-Herrick CUSD 3A 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Crab Orchard CUSD 3 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.20 0.40 0.20 3.252016 Review

Crescent Iroquois CUSD 249 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Creston CCSD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.05 0.70 0.20 0.40 0.30 2.652016 Early Warning

Crete Monee CUSD 201U 0.00 0.00 0.00 0.00 0.00 0.002017 Watch

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Creve Coeur SD 76 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Crystal Lake CCSD 47 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Cumberland CUSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

CUSD 200 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Page 12 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 61: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

CUSD 200 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

CUSD 201 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

CUSD 3 Fulton County 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

CUSD 300 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

CUSD 308 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

CUSD 4 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Cypress SD 64 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Dakota CUSD 201 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Dallas ESD 327 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Dalzell SD 98 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

1.40 0.70 0.30 0.40 0.40 3.202016 Review

Damiansville SD 62 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Danville CCSD 118 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Darien SD 61 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Decatur SD 61 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Deer Creek-Mackinaw CUSD 701 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning

Deer Park CCSD 82 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Page 13 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 62: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Deer Park CCSD 82 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Deerfield SD 109 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

DeKalb CUSD 428 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Deland-Weldon CUSD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Delavan CUSD 703 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

DePue USD 103 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.40 1.05 0.30 0.40 0.30 3.452016 Review

DeSoto Cons SD 86 1.05 1.40 0.30 0.40 0.30 3.452017 Review

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

Diamond Lake SD 76 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Dieterich CUSD 30 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Dimmick CCSD 175 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

District 50 Schools 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Dixon USD 170 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Dolton SD 148 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Dolton SD 149 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Dongola USD 66 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Donovan CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 14 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 63: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Donovan CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Downers Grove GSD 58 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Du Quoin CUSD 300 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Dunlap CUSD 323 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

DuPage HSD 88 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Dupo CUSD 196 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Duquoin CUSD 300 1.05 1.40 0.20 0.40 0.10 3.152016 Review

Durand CUSD 322 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Dwight Common SD 232 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Dwight Twp HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Earlville CUSD 9 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

East Alton SD 13 1.40 1.05 0.20 0.40 0.10 3.152017 Review

1.05 1.05 0.10 0.40 0.10 2.702016 Early Warning

East Alton-Wood River CHSD 14 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

East Coloma - Nelson CESD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

East Dubuque USD 119 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

East Maine SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

East Moline SD 37 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Page 15 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 64: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

East Moline SD 37 1.40 1.05 0.30 0.40 0.10 3.252016 Review

East Peoria CHSD 309 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

East Peoria SD 86 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

East Prairie SD 73 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

East St Louis SD 189 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Eastland CUSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Edgar County CUD 6 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Edinburg CUSD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Edwards County CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Edwardsville CUSD 7 0.35 1.05 0.20 0.40 0.20 2.202017 Watch

0.35 1.05 0.10 0.40 0.20 2.102016 Watch

Effingham CUSD 40 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Egyptian CUSD 5 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

El Paso-Gridley CUSD 11 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Eldorado CUSD 4 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning

Elmhurst SD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Elmwood CUSD 322 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Page 16 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 65: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Elmwood CUSD 322 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Elmwood Park CUSD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Elverado CUSD 196 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

Elwood CCSD 203 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Emmons SD 33 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Erie CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

ESD 159 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Eswood CCSD 269 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Eureka CUD 140 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Evanston CCSD 65 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Evanston Twp HSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Evergreen Park CHSD 231 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Evergreen Park ESD 124 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Ewing Northern CCSD 115 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Fairfield Comm H S Dist 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Fairfield PSD 112 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Page 17 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 66: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Fairfield PSD 112 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Fairmont SD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Fairview SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Farmington Central CUSD 265 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Farrington CCSD 99 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Fenton CHSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Field CCSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Fieldcrest CUSD 6 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Fisher CUSD 1 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Flanagan-Cornell Dist 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Flora CUSD 35 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Flossmoor SD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Ford Heights SD 169 1.40 0.70 0.40 0.40 0.10 3.002017 Early Warning

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Forest Park SD 91 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Forest Ridge SD 142 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Forrestville Valley CUSD 221 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Page 18 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 67: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Forrestville Valley CUSD 221 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Fox Lake GSD 114 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Fox River Grove Cons SD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Frankfort CCSD 157C 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Frankfort CUSD 168 0.35 1.05 0.10 0.40 0.30 2.202017 Watch

0.35 1.40 0.10 0.40 0.40 2.652016 Early Warning

Franklin CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Franklin Park SD 84 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Freeburg CCSD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Freeburg CHSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.05 0.70 0.20 0.40 0.30 2.652016 Early Warning

Freeport SD 145 1.40 1.40 0.20 0.40 0.30 3.702017 Recognition

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Fremont SD 79 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Galatia CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Galena USD 120 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Galesburg CUSD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Gallatin CUSD 7 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Galva CUSD 224 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 19 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 68: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Galva CUSD 224 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Gardner CCSD 72C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Gardner S Wilmington Twp HSD 73 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Gavin SD 37 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Geff CCSD 14 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Gen George Patton SD 133 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Geneseo CUSD 228 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Geneva CUSD 304 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Genoa Kingston CUSD 424 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Georgetown-Ridge Farm CUD 4 1.05 1.40 0.20 0.40 0.20 3.252017 Review

1.05 1.40 0.20 0.40 0.20 3.252016 Review

Germantown Hills SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Germantown SD 60 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Giant City CCSD 130 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Gibson City-Melvin-Sibley CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Gifford CCSD 188 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Gillespie CUSD 7 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Page 20 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 69: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Gillespie CUSD 7 1.40 1.05 0.30 0.40 0.10 3.252016 Review

Glen Ellyn SD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Glenbard Twp HSD 87 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Glencoe SD 35 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Glenview CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Golf ESD 67 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Goreville CUD 1 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Gower SD 62 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Grand Prairie CCSD 6 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Grand Ridge CCSD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Granite City CUSD 9 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Grant CCSD 110 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Grant CHSD 124 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Grant Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Grass Lake SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Grayslake CCSD 46 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Page 21 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 70: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Grayslake CCSD 46 1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Grayslake CHSD 127 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Grayville CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Greenfield CUSD 10 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Greenview CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Griggsville-Perry CUSD 4 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Gurnee SD 56 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Hall HSD 502 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

0.70 0.70 0.20 0.40 0.10 2.102016 Watch

Hamilton CCSD 328 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Hamilton Co CUSD 10 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Hampton SD 29 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Hardin County CUSD 1 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Harlem UD 122 0.70 1.40 0.30 0.40 0.30 3.102017 Review

0.70 1.05 0.30 0.40 0.30 2.752016 Early Warning

Harmony Emge SD 175 1.05 1.40 0.30 0.40 0.20 3.352017 Review

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Harrisburg CUSD 3 0.70 1.40 0.10 0.40 0.10 2.702017 Early Warning

0.70 1.05 0.10 0.40 0.10 2.352016 Watch

Harrison SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 22 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 71: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Harrison SD 36 1.40 1.05 0.40 0.40 0.20 3.452016 Review

Hartsburg Emden CUSD 21 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Harvard CUSD 50 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Harvey SD 152 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Havana CUSD 126 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Hawthorn CCSD 73 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Hazel Crest SD 152-5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Henry-Senachwine CUSD 5 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Heritage CUSD 8 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Herrin CUSD 4 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

0.70 1.40 0.20 0.40 0.10 2.802016 Early Warning

Herscher CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Heyworth CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Hiawatha CUSD 426 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

High Mount SD 116 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Highland CUSD 5 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.30 0.40 0.20 3.352016 Review

Hillsboro CUSD 3 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Page 23 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 72: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Hillsboro CUSD 3 1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning

Hillside SD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Hinckley Big Rock CUSD 429 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Hinsdale CCSD 181 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Hinsdale Twp HSD 86 1.05 1.05 0.40 0.40 0.40 3.302017 Review

1.05 1.40 0.40 0.40 0.40 3.652016 Recognition

Hollis Cons SD 328 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Homer CCSD 33C 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Homewood Flossmoor CHSD 233 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Homewood SD 153 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Hononegah CHD 207 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Hoopeston Area CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Hoover-Schrum Memorial SD 157 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Huntley Comm Sch Dist 158 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Hutsonville CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Il Valley Central USD 321 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Illini Bluffs CUSD 327 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 24 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 73: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Illini Bluffs CUSD 327 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Illini Central CUSD 189 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Illini West H S Dist 307 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Indian Creek CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Indian Prairie CUSD 204 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Indian Springs SD 109 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Iroquois County CUSD 9 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Iroquois West CUSD 10 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Irvington CCSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Itasca SD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Iuka CCSD 7 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

J S Morton HSD 201 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Jacksonville SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Jasper CCSD 17 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Jasper County CUD 1 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Jersey CUSD 100 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Page 25 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 74: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Jersey CUSD 100 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Johnsburg CUSD 12 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning

0.35 1.40 0.10 0.40 0.10 2.352016 Watch

Johnston City CUSD 1 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Joliet PSD 86 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Joliet Twp HSD 204 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Joppa-Maple Grove UD 38 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Kaneland CUSD 302 1.05 1.05 0.40 0.40 0.10 3.002017 Early Warning

1.05 1.05 0.40 0.40 0.10 3.002016 Early Warning

Kankakee SD 111 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Kansas CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Keeneyville SD 20 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Kell Cons SD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Kenilworth SD 38 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Kewanee CUSD 229 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Kildeer Countryside CCSD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Kings Cons SD 144 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Kinnikinnick CCSD 131 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 26 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 75: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Kinnikinnick CCSD 131 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Kirby SD 140 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Knoxville CUSD 202 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Komarek SD 94 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

La Grange SD 102 0.70 1.05 0.10 0.40 0.20 2.452017 Watch

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

La Grange SD 105 South 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

La Harpe CSD 347 0.70 0.70 0.20 0.40 0.20 2.202017 Watch

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

La Moille CUSD 303 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

La Salle ESD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

La Salle-Peru Twp HSD 120 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Ladd CCSD 94 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

LaGrange Highlands SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lake Bluff ESD 65 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Lake Forest CHSD 115 1.05 1.40 0.40 0.40 0.40 3.652017 Recognition

1.05 1.40 0.40 0.40 0.40 3.652016 Recognition

Lake Forest SD 67 1.05 1.05 0.40 0.40 0.40 3.302017 Review

1.05 1.40 0.40 0.40 0.40 3.652016 Recognition

Lake Park CHSD 108 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 27 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 76: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Lake Park CHSD 108 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Lake Villa CCSD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Lake Zurich CUSD 95 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Lansing SD 158 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Laraway CCSD 70C 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lawrence County CUD 20 1.40 1.05 0.20 0.40 0.10 3.152017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Lebanon CUSD 9 1.05 0.70 0.10 0.40 0.10 2.352017 Watch

1.40 1.05 0.20 0.40 0.10 3.152016 Review

Leland CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Lemont Twp HSD 210 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Lemont-Bromberek CSD 113A 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lena Winslow CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

LeRoy CUSD 2 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Lewistown CUSD 97 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Lexington CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Leyden CHSD 212 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Liberty CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Page 28 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 77: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Liberty CUSD 2 1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Libertyville SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Lick Creek CCSD 16 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 0.70 0.30 0.40 0.40 3.202016 Review

Limestone CHSD 310 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Limestone Walters CCSD 316 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lincoln CHSD 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Lincoln ESD 156 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Lincoln ESD 27 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Lincoln Way CHSD 210 0.35 1.40 0.20 0.30 0.10 2.352017 Watch

0.35 1.05 0.20 0.30 0.10 2.002016 Watch

Lincolnshire-Prairieview SD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lincolnwood SD 74 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Lindop SD 92 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Lisbon CCSD 90 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Lisle CUSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Litchfield CUSD 12 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Lockport SD 91 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 29 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 78: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Lockport SD 91 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Lockport Twp HSD 205 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lombard SD 44 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lostant CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Lowpoint-Washburn CUSD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Ludlow CCSD 142 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Lyons SD 103 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Lyons Twp HSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Macomb CUSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Madison CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Maercker SD 60 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Mahomet-Seymour CUSD 3 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Maine Township HSD 207 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Malden CCSD 84 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Manhattan SD 114 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Mannheim SD 83 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Page 30 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 79: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Mannheim SD 83 1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Manteno CUSD 5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Marengo CHSD 154 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Marengo-Union E Cons D 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Marion CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Marissa CUSD 40 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Maroa Forsyth CUSD 2 1.05 1.40 0.20 0.40 0.20 3.252017 Review

1.05 1.40 0.20 0.40 0.20 3.252016 Review

Marquardt SD 15 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Marseilles ESD 150 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Marshall CUSD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Martinsville CUSD 3C 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Mascoutah CUD 19 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Massac UD 1 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Matteson ESD 162 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Mattoon CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Maywood-Melrose Park-Broadview 89 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Page 31 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 80: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Maywood-Melrose Park-Broadview 89 1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Mazon-Verona-Kinsman ESD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

McClellan CCSD 12 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

McHenry CCSD 15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

McHenry CHSD 156 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

McLean County USD 5 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.05 1.40 0.20 0.40 0.20 3.252016 Review

Medinah SD 11 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Mendota CCSD 289 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Mendota Twp HSD 280 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Mercer County School District 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Meredosia-Chambersburg CUSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 0.70 0.30 0.40 0.40 3.202016 Review

Meridian CUSD 101 1.05 1.40 0.20 0.40 0.10 3.152017 Review

0.70 1.05 0.10 0.40 0.10 2.352016 Watch

Meridian CUSD 15 1.05 1.40 0.20 0.40 0.10 3.152017 Review

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Meridian CUSD 223 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Metamora CCSD 1 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Midland CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Page 32 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 81: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Midland CUSD 7 1.40 1.05 0.40 0.40 0.20 3.452016 Review

Midlothian SD 143 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Midwest Central CUSD 191 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Milford Area PSD 124 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Millburn CCSD 24 0.35 1.40 0.30 0.40 0.10 2.552017 Watch

0.35 1.40 0.30 0.40 0.10 2.552016 Watch

Miller Twp CCSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Millstadt CCSD 160 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.40 0.70 0.30 0.40 0.20 3.002016 Early Warning

Minooka CCSD 201 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Minooka CHSD 111 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Mokena SD 159 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Moline-Coal Valley CUSD 40 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Momence CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Monmouth-Roseville CUSD 238 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Monroe SD 70 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Monticello CUSD 25 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Montmorency CCSD 145 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Page 33 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 82: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Montmorency CCSD 145 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Morris CHSD 101 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

1.05 0.70 0.20 0.40 0.40 2.752016 Early Warning

Morris SD 54 1.40 0.35 0.20 0.40 0.10 2.452017 Watch

1.40 0.35 0.20 0.40 0.10 2.452016 Watch

Morrison CUSD 6 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Morrisonville CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Morton CUSD 709 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Morton Grove SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Mount Olive CUSD 5 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Mount Prospect SD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Mount Vernon SD 80 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Mt Pulaski CUSD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Mt Vernon Twp HSD 201 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Mt Zion CUSD 3 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Mulberry Grove CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Mundelein Cons HSD 120 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Mundelein ESD 75 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 34 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 83: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Mundelein ESD 75 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Murphysboro CUSD 186 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

1.05 1.40 0.20 0.40 0.40 3.452016 Review

N Pekin & Marquette Hght SD 102 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Naperville CUSD 203 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Nashville CCSD 49 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Nashville CHSD 99 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Nauvoo-Colusa CUSD 325 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Neoga CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.05 1.40 0.30 0.40 0.30 3.452016 Review

Nettle Creek CCSD 24C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

New Athens CUSD 60 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

New Berlin CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

New Holland-Middletown ED 88 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

New Hope CCSD 6 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

New Lenox SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

New Simpson Hill SD 32 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

New Trier Twp HSD 203 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Page 35 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 84: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

New Trier Twp HSD 203 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Newark CCSD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Newark CHSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Niles ESD 71 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Niles Twp HSD 219 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Nippersink SD 2 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Nokomis CUSD 22 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Norridge SD 80 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Norris City-Omaha-Enfield CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

North Boone CUSD 200 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

North Chicago SD 187 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

North Clay CUSD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

North Greene CUSD 3 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.05 0.20 0.40 0.40 3.102016 Review

North Mac CUSD 34 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

North Palos SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

North Shore SD 112 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 36 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 85: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

North Shore SD 112 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

North Wamac SD 186 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

North Wayne CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Northbrook ESD 27 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Northbrook SD 28 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Northbrook/Glenview SD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Northfield Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Northwestern CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Norwood ESD 63 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

O Fallon CCSD 90 1.05 1.40 0.20 0.40 0.10 3.152017 Review

1.05 1.40 0.20 0.40 0.10 3.152016 Review

O Fallon Twp HSD 203 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Oak Grove SD 68 0.35 1.40 0.30 0.40 0.40 2.852017 Early Warning

1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

0.70 1.40 0.40 0.40 0.40 3.302016 Review

Oak Lawn CHSD 229 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Oak Lawn-Hometown SD 123 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Oak Park - River Forest SD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 37 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 86: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Oak Park - River Forest SD 200 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Oak Park ESD 97 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Oakdale CCSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Oakland CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Oakwood CUSD 76 1.05 1.40 0.20 0.40 0.20 3.252017 Review

1.05 1.40 0.20 0.40 0.20 3.252016 Review

Oblong CUSD 4 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Odell CCSD 435 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Odin PSD 722 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Oglesby ESD 125 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Ohio CCSD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Ohio CHSD 505 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Okaw Valley CUSD 302 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Olympia CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Opdyke-Belle-Rive CCSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Orangeville CUSD 203 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Oregon CUSD 220 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 38 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 87: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Oregon CUSD 220 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Orion CUSD 223 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Orland SD 135 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Ottawa ESD 141 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Ottawa Twp HSD 140 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Palatine CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Palestine CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Palos CCSD 118 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Palos Heights SD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Pana CUSD 8 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Panhandle CUSD 2 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Paris CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Paris-Union SD 95 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Park Forest SD 163 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Park Ridge CCSD 64 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Patoka CUSD 100 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Page 39 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 88: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Patoka CUSD 100 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Paw Paw CUSD 271 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Pawnee CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Paxton-Buckley-Loda CUD 10 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Payson CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Pearl City CUSD 200 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Pecatonica CUSD 321 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Pekin CSD 303 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Pekin PSD 108 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Pembroke CCSD 259 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning

0.70 1.40 0.10 0.40 0.40 3.002016 Early Warning

Pennoyer SD 79 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Peoria Heights CUSD 325 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Peoria SD 150 1.05 1.40 0.20 0.40 0.10 3.152017 Review

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

Peotone CUSD 207U 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Peru ESD 124 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 0.70 0.30 0.40 0.10 2.902016 Early Warning

Pikeland CUSD 10 1.40 1.05 0.20 0.40 0.30 3.352017 Review

Page 40 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 89: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Pikeland CUSD 10 1.40 1.05 0.30 0.40 0.30 3.452016 Review

Pinckneyville CHSD 101 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Pinckneyville SD 50 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Plainfield SD 202 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Plano CUSD 88 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Pleasant Hill CUSD 3 1.40 0.70 0.30 0.40 0.20 3.002017 Early Warning

1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning

Pleasant Hill SD 69 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Pleasant Plains CUSD 8 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Pleasant Valley SD 62 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Pleasantdale SD 107 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Polo CUSD 222 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Pontiac CCSD 429 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Pontiac Twp HSD 90 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Pontiac-W Holliday SD 105 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Pope Co CUD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Porta CUSD 202 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Page 41 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 90: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Porta CUSD 202 1.40 1.05 0.40 0.40 0.20 3.452016 Review

Posen-Robbins ESD 143-5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Potomac CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Prairie Central CUSD 8 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Prairie Du Rocher CCSD 134 1.40 0.70 0.20 0.40 0.40 3.102017 Review

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Prairie Grove CSD 46 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Prairie Hill CCSD 133 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Prairie-Hills ESD 144 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Prairieview-Ogden CCSD 197 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Princeton ESD 115 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.40 0.70 0.20 0.40 0.40 3.102016 Review

Princeton HSD 500 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Princeville CUSD 326 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Prophetstown-Lyndon-Tampico CUSD3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Prospect Heights SD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Proviso Twp HSD 209 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Putnam County CUSD 535 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 42 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 91: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Putnam County CUSD 535 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Queen Bee SD 16 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Quincy SD 172 1.05 1.40 0.20 0.40 0.20 3.252017 Review

1.05 1.05 0.20 0.40 0.40 3.102016 Review

R O W V A CUSD 208 1.05 1.40 0.30 0.40 0.20 3.352017 Review

1.40 0.35 0.20 0.40 0.20 2.552016 Watch

Raccoon Cons SD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Ramsey CUSD 204 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rankin CSD 98 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rantoul City SD 137 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Rantoul Township HSD 193 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Reavis Twp HSD 220 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.05 0.70 0.20 0.40 0.30 2.652016 Early Warning

Red Bud CUSD 132 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Red Hill CUSD 10 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Reed Custer CUSD 255U 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Rhodes SD 84-5 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rich Twp HSD 227 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Richland County CUSD 1 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Page 43 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 92: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Richland County CUSD 1 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Richland GSD 88A 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Richmond-Burton CHSD 157 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Ridgeland SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Ridgeview CUSD 19 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Ridgewood CHSD 234 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Riley CCSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

River Bend CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

River Forest SD 90 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

River Grove SD 85-5 1.40 0.70 0.30 0.40 0.30 3.102017 Review

1.40 1.05 0.40 0.40 0.20 3.452016 Review

River Ridge CUSD 210 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

River Trails SD 26 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Riverdale CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Riverside SD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Riverside-Brookfield Twp SD 208 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Riverton CUSD 14 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 44 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 93: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Riverton CUSD 14 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Riverview CCSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Roanoke Benson CUSD 60 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Robein SD 85 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Robinson CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rochelle CCSD 231 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Rochelle Twp HSD 212 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Rochester CUSD 3A 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Rock Falls ESD 13 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Rock Falls Twp HSD 301 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rock Island SD 41 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Rockdale SD 84 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Rockford SD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Rockridge CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rockton SD 140 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rome CCSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 45 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 94: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Rome CCSD 2 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Rondout SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Rooks Creek CCSD 425 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Roselle SD 12 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Rosemont ESD 78 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Rossville-Alvin CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Round Lake CUSD 116 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Roxana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Rutland CCSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Salem CHSD 600 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Salem SD 111 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Salt Creek SD 48 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Salt Fork CUSD 512 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Sandoval CUSD 501 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Sandridge SD 172 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Sandwich CUSD 430 0.70 1.40 0.20 0.40 0.40 3.102017 Review

Page 46 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 95: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Sandwich CUSD 430 1.05 1.40 0.20 0.40 0.40 3.452016 Review

Sangamon Valley CUSD 9 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Saratoga CCSD 60C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Saunemin CCSD 438 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Scales Mound CUSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Schaumburg CCSD 54 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Schiller Park SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Schuyler-Industry CUSD 5 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Scott-Morgan CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

SD 45 DuPage County 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

SD U-46 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Selmaville CCSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Seneca CCSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Seneca Twp HSD 160 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Serena CUSD 2 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Sesser-Valier CUSD 196 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Page 47 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 96: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Sesser-Valier CUSD 196 1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Shawnee CUSD 84 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Shelbyville CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Sherrard CUSD 200 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Shiloh CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Shiloh Village SD 85 1.05 1.40 0.20 0.40 0.20 3.252017 Review

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Shirland CCSD 134 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Signal Hill SD 181 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Silvis SD 34 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Skokie SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Skokie SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Skokie SD 73-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Smithton CCSD 130 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Somonauk CUSD 432 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

South Central CUD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

South Fork SD 14 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Page 48 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 97: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

South Fork SD 14 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

South Holland SD 150 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

South Holland SD 151 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

South Pekin SD 137 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

South Wilmington CCSD 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Southeastern CUSD 337 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.30 0.40 0.40 3.902016 Recognition

Southwestern CUSD 9 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Sparta CUSD 140 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Spoon River Valley CUSD 4 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Spring Garden CCSD 178 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Spring Lake CCSD 606 1.05 1.40 0.20 0.40 0.40 3.452017 Review

0.70 1.40 0.10 0.40 0.40 3.002016 Early Warning

Spring Valley CCSD 99 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Springfield SD 186 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

St Anne CCSD 256 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

St Anne CHSD 302 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

St Charles CUSD 303 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 49 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 98: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

St Charles CUSD 303 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

St Elmo CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

St George CCSD 258 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

St Joseph CCSD 169 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

St Joseph Ogden CHSD 305 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

St Libory Cons SD 30 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

St Rose SD 14-15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Stark County CUSD 100 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Staunton CUSD 6 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Steeleville CUSD 138 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Steger SD 194 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Sterling CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Steward ESD 220 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Stewardson-Strasburg CUD 5A 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Stockton CUSD 206 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Streator ESD 44 0.35 1.40 0.10 0.20 0.40 2.452017 Watch

Page 50 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 99: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Streator ESD 44 0.35 1.05 0.20 0.20 0.30 2.102016 Watch

Streator Twp HSD 40 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Sullivan CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Summersville SD 79 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Summit Hill SD 161 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Summit SD 104 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Sunnybrook SD 171 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Sunset Ridge SD 29 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Sycamore CUSD 427 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Taft SD 90 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Tamaroa School Dist 5 1.05 1.40 0.20 0.40 0.20 3.252017 Review

0.70 1.40 0.20 0.40 0.40 3.102016 Review

Taylorville CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Teutopolis CUSD 50 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Thomasboro CCSD 130 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Thompsonville CUSD 174 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Thornton Fractional Twp HSD 215 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Page 51 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 100: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Thornton Fractional Twp HSD 215 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Thornton SD 154 1.05 0.35 0.30 0.40 0.20 2.302017 Watch

1.40 0.70 0.30 0.40 0.30 3.102016 Review

Thornton Twp HSD 205 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning

Tolono CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Tonica CCSD 79 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Township HSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Township HSD 214 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Tremont CUSD 702 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Tri City CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Tri Point CUSD 6-J 1.05 1.05 0.20 0.40 0.40 3.102017 Review

0.70 0.70 0.20 0.40 0.40 2.402016 Watch

Tri Valley CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Triad CUSD 2 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning

0.70 1.05 0.20 0.40 0.10 2.452016 Watch

Trico CUSD 176 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Triopia CUSD 27 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Troy CCSD 30C 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Tuscola CUSD 301 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Page 52 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 101: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Tuscola CUSD 301 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

Twp HSD 113 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Union Ridge SD 86 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Union SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

United CUSD 304 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.05 1.40 0.30 0.40 0.30 3.452016 Review

United Twp HSD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Unity Point CCSD 140 1.05 1.05 0.20 0.40 0.40 3.102017 Review

1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning

Urbana SD 116 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.30 3.802016 Recognition

V I T CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Valley View CUSD 365U 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Valmeyer CUSD 3 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Vandalia CUSD 203 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Venice CUSD 3 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Vienna HSD 133 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Vienna SD 55 1.05 1.40 0.20 0.40 0.10 3.152017 Review

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

Villa Grove CUSD 302 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 53 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 102: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Villa Grove CUSD 302 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Virginia CUSD 64 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning

W Harvey-Dixmoor PSD 147 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 0.70 0.30 0.40 0.10 2.902016 Early Warning

Wabash CUSD 348 0.35 1.05 0.10 0.40 0.40 2.302017 Watch

0.35 1.05 0.10 0.40 0.40 2.302016 Watch

Wallace CCSD 195 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Waltham CCSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Waltonville CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Warren CUSD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Warren Twp HSD 121 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Warrensburg-Latham CUSD 11 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Warsaw CUSD 316 1.05 1.40 0.20 0.40 0.30 3.352017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Washington CHSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Washington SD 52 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Waterloo CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.05 0.30 0.40 0.10 3.252016 Review

Wauconda CUSD 118 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Waukegan CUSD 60 1.40 1.05 0.20 0.40 0.20 3.252017 Review

Page 54 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 103: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Waukegan CUSD 60 1.40 1.40 0.20 0.40 0.20 3.602016 Recognition

Waverly CUSD 6 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Wayne City CUSD 100 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

1.40 1.40 0.30 0.40 0.10 3.602016 Recognition

Wesclin CUSD 3 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

West Carroll CUSD 314 1.40 1.05 0.30 0.40 0.20 3.352017 Review

1.40 1.05 0.30 0.40 0.20 3.352016 Review

West Central CUSD 235 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

West Chicago ESD 33 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

West Lincoln-Broadwell ESD 92 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

West Northfield SD 31 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

West Prairie CUSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

West Washington Co CUD 10 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Westchester SD 92-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Western CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

1.40 1.05 0.30 0.40 0.30 3.452016 Review

Western Springs SD 101 1.40 1.05 0.40 0.40 0.20 3.452017 Review

1.40 1.05 0.40 0.40 0.20 3.452016 Review

Westville CUSD 2 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Wethersfield CUSD 230 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Page 55 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 104: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Wethersfield CUSD 230 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Wheeling CCSD 21 1.05 1.40 0.30 0.40 0.30 3.452017 Review

1.05 1.40 0.20 0.40 0.30 3.352016 Review

Whiteside SD 115 1.05 1.40 0.20 0.40 0.40 3.452017 Review

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Will County SD 92 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Williamsfield CUSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Williamsville CUSD 15 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Willow Grove SD 46 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning

Willow Springs SD 108 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Wilmette SD 39 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Wilmington CUSD 209U 1.40 1.05 0.40 0.40 0.10 3.352017 Review

1.40 1.05 0.40 0.40 0.10 3.352016 Review

Winchester CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

1.05 1.05 0.20 0.40 0.40 3.102016 Review

Windsor CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

1.40 1.05 0.40 0.40 0.40 3.652016 Recognition

Winfield SD 34 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Winnebago CUSD 323 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Winnetka SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.20 3.802016 Recognition

Winthrop Harbor SD 1 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Page 56 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 105: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Winthrop Harbor SD 1 1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Wolf Branch SD 113 1.40 1.05 0.30 0.40 0.30 3.452017 Review

1.40 1.05 0.40 0.40 0.30 3.552016 Recognition

Wood Dale SD 7 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Wood River-Hartford ESD 15 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

1.40 1.05 0.30 0.40 0.20 3.352016 Review

Woodland CCSD 50 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

1.40 1.40 0.30 0.40 0.20 3.702016 Recognition

Woodland CUSD 5 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.40 1.05 0.30 0.40 0.40 3.552016 Recognition

Woodlawn Unit School District 209 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

1.05 1.40 0.20 0.40 0.40 3.452016 Review

Woodridge SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

1.40 1.40 0.40 0.40 0.40 4.002016 Recognition

Woodstock CUSD 200 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Worth SD 127 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Yorkville CUSD 115 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Zeigler-Royalton CUSD 188 0.35 1.05 0.10 0.10 0.10 1.702017 Watch

0.35 1.05 0.10 0.10 0.10 1.702016 Watch

Zion ESD 6 1.40 1.05 0.30 0.40 0.10 3.252017 Review

1.40 1.40 0.40 0.40 0.10 3.702016 Recognition

Zion-Benton Twp HSD 126 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

1.40 1.40 0.40 0.40 0.30 3.902016 Recognition

Page 57 of 57

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 106: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

2018 Financial Profile (Based upon 2017 Annual Financial Data)

Financial Profile Scores (Adjusted) – by Descending Score Order

(Scores were adjusted for delayed payment of Mandated Categoricals)

Page 107: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

Financial Profile Scores (Adjusted) - by Descending Score Order TOTALS: Recognition = 640 Review = 147 Early Warning = 43 Watch = 22 (852 Districts)

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Abingdon-Avon CUSD 276 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Addison SD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Adlai E Stevenson HSD 125 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Akin CCSD 91 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Albers SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Alden Hebron SD 19 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Alsip-Hazlgrn-Oaklwn SD 126 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Amboy CUSD 272 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Antioch CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Aptakisic-Tripp CCSD 102 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Arcola CUSD 306 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Armstrong Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Astoria CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bannockburn SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bartonville SD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Beecher City CUSD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 1 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 108: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Benton Cons HSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Berwyn North SD 98 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bethel SD 82 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bloomingdale SD 13 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bluford Unit School District 318 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bradford CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bradley Bourbonnais CHSD 307 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Bushnell Prairie City CUSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Butler SD 53 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Cairo USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Carbondale CHSD 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

CCSD 180 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

CCSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

CCSD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Central Stickney SD 110 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Cerro Gordo CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Channahon SD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

CHSD 117 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 2 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 109: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

CHSD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

CHSD 155 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

CHSD 94 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Cissna Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Cons HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Cornell CCSD 426 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Coulterville USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

County of Woodford School 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Crystal Lake CCSD 47 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

CUSD 201 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Darien SD 61 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Deerfield SD 109 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Deland-Weldon CUSD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Diamond Lake SD 76 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Donovan CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Durand CUSD 322 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Dwight Common SD 232 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Dwight Twp HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 3 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 110: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

East Coloma - Nelson CESD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

East Dubuque USD 119 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

East Maine SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Edinburg CUSD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Egyptian CUSD 5 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Erie CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Eswood CCSD 269 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Eureka CUD 140 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Evanston Twp HSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Evergreen Park CHSD 231 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Fairview SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Farrington CCSD 99 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Fenton CHSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Fox River Grove Cons SD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Galena USD 120 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Galva CUSD 224 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Gardner CCSD 72C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Geff CCSD 14 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 4 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 111: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Genoa Kingston CUSD 424 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Germantown SD 60 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Glen Ellyn SD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Glenbard Twp HSD 87 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Glencoe SD 35 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Glenview CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Grant CHSD 124 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Grant Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Grass Lake SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Greenview CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Harrison SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Hartsburg Emden CUSD 21 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Hillside SD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Hollis Cons SD 328 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Illini Bluffs CUSD 327 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Indian Creek CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Iroquois West CUSD 10 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Joppa-Maple Grove UD 38 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 5 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 112: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Kansas CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Kildeer Countryside CCSD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Kinnikinnick CCSD 131 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

LaGrange Highlands SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lake Park CHSD 108 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lake Villa CCSD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lake Zurich CUSD 95 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lemont-Bromberek CSD 113A 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lewistown CUSD 97 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lincoln CHSD 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lincolnshire-Prairieview SD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lincolnwood SD 74 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lisbon CCSD 90 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lisle CUSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lockport Twp HSD 205 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lombard SD 44 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Lostant CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Ludlow CCSD 142 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 6 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 113: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Lyons Twp HSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Macomb CUSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Maine Township HSD 207 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Malden CCSD 84 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Marengo-Union E Cons D 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Marseilles ESD 150 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Marshall CUSD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Mazon-Verona-Kinsman ESD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

McHenry CHSD 156 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Mercer County School District 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Mokena SD 159 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Moline-Coal Valley CUSD 40 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Monroe SD 70 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Monticello CUSD 25 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Morton CUSD 709 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Mount Prospect SD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Naperville CUSD 203 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

New Holland-Middletown ED 88 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 7 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 114: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Newark CCSD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Newark CHSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Niles ESD 71 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Nippersink SD 2 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

North Shore SD 112 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

North Wayne CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Northbrook ESD 27 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Northfield Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Oak Park - River Forest SD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Ohio CCSD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Ohio CHSD 505 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Okaw Valley CUSD 302 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Palos Heights SD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Park Ridge CCSD 64 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Pleasant Hill SD 69 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Pleasant Plains CUSD 8 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Pleasant Valley SD 62 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Pleasantdale SD 107 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 8 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 115: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Polo CUSD 222 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Pontiac-W Holliday SD 105 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Prairie Grove CSD 46 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Prairieview-Ogden CCSD 197 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Red Bud CUSD 132 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Reed Custer CUSD 255U 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Riley CCSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

River Ridge CUSD 210 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Riverdale CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Riverside SD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Robein SD 85 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Rondout SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Rosemont ESD 78 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Rutland CCSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Salem CHSD 600 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Salt Creek SD 48 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Saunemin CCSD 438 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Scales Mound CUSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 9 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 116: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Schaumburg CCSD 54 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Seneca CCSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Seneca Twp HSD 160 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Shiloh CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Shirland CCSD 134 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Skokie SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

St Charles CUSD 303 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Stockton CUSD 206 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Summersville SD 79 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Teutopolis CUSD 50 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Township HSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Township HSD 214 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Tri Valley CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Waltham CCSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

West Central CUSD 235 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

West Prairie CUSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Will County SD 92 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Wilmette SD 39 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Page 10 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 117: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Winnebago CUSD 323 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Winnetka SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Wood Dale SD 7 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Woodridge SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition

Anna CCSD 37 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Argenta-Oreana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Arlington Heights SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Arthur CUSD 305 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Ashley CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Barrington CUSD 220 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Bartelso SD 57 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Belvidere CUSD 100 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Benjamin SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Berkeley SD 87 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Bradley SD 61 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Brookfield Lagrange Park SD 95 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Brussels CUSD 42 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Bunker Hill CUSD 8 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Page 11 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 118: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Byron CUSD 226 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Cambridge CUSD 227 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Canton Union SD 66 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Carrier Mills-Stonefort CUSD 2 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Carrollton CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

CCSD 146 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

CCSD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Champaign CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Charleston CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Chester-East Lincoln CCSD 61 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Chicago Ridge SD 127-5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Clay City CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Clinton CUSD 15 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Coal City CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Colona SD 190 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Columbia CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Cook County SD 130 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

County of Union Sch Dist No43 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 12 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 119: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Cowden-Herrick CUSD 3A 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Crescent Iroquois CUSD 249 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Creston CCSD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

CUSD 4 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Cypress SD 64 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Dieterich CUSD 30 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Dimmick CCSD 175 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Dunlap CUSD 323 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Eastland CUSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Edgar County CUD 6 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Elmhurst SD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Fairmont SD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Flossmoor SD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Forest Ridge SD 142 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Frankfort CCSD 157C 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Franklin Park SD 84 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Fremont SD 79 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Gallatin CUSD 7 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Page 13 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 120: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Giant City CCSD 130 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Gibson City-Melvin-Sibley CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Gifford CCSD 188 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Golf ESD 67 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Herscher CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Homer CCSD 33C 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Hononegah CHD 207 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Hutsonville CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Il Valley Central USD 321 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Indian Springs SD 109 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Irvington CCSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Itasca SD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Keeneyville SD 20 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Kenilworth SD 38 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Kewanee CUSD 229 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Kings Cons SD 144 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Leland CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Lena Winslow CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 14 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 121: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Lick Creek CCSD 16 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Lindop SD 92 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Lockport SD 91 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Maercker SD 60 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Medinah SD 11 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Meredosia-Chambersburg CUSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Monmouth-Roseville CUSD 238 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Mundelein Cons HSD 120 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Mundelein ESD 75 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Nashville CCSD 49 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Nauvoo-Colusa CUSD 325 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

New Berlin CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

New Hope CCSD 6 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Niles Twp HSD 219 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

North Clay CUSD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

North Wamac SD 186 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Oakdale CCSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Oakland CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 15 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 122: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Odin PSD 722 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Olympia CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Opdyke-Belle-Rive CCSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Oregon CUSD 220 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Orion CUSD 223 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Palatine CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Payson CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Pennoyer SD 79 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Peoria Heights CUSD 325 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Pontiac CCSD 429 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Potomac CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Proviso Twp HSD 209 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Ramsey CUSD 204 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Rantoul Township HSD 193 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Richmond-Burton CHSD 157 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

River Forest SD 90 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

River Trails SD 26 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Riverton CUSD 14 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 16 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 123: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Robinson CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Rochelle Twp HSD 212 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Rock Falls Twp HSD 301 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Rockridge CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Rockton SD 140 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Roxana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Salem SD 111 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Salt Fork CUSD 512 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

SD U-46 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Selmaville CCSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Shelbyville CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Sherrard CUSD 200 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Somonauk CUSD 432 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

South Holland SD 150 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Spring Garden CCSD 178 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

St Anne CHSD 302 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

St Elmo CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

St Joseph Ogden CHSD 305 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Page 17 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 124: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Stewardson-Strasburg CUD 5A 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Sullivan CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Sunnybrook SD 171 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Tuscola CUSD 301 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Twp HSD 113 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

United CUSD 304 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Warren CUSD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Washington CHSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Washington SD 52 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Winfield SD 34 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Woodland CUSD 5 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Woodlawn Unit School District 209 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition

Worth SD 127 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Zion-Benton Twp HSD 126 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition

Anna Jonesboro CHSD 81 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Atwood Heights SD 125 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Batavia USD 101 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Beecher CUSD 200U 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Page 18 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 125: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Blue Ridge CUSD 18 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Brimfield CUSD 309 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Burbank SD 111 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Calumet Public SD 132 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Carbon Cliff-Barstow SD 36 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Carmi-White County CUSD 5 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Cary CCSD 26 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

CCSD 62 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Central CUSD 301 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Central CUSD 4 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Central SD 51 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Centralia SD 135 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Chaney-Monge SD 88 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Cumberland CUSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

CUSD 200 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

CUSD 3 Fulton County 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

DuPage HSD 88 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Earlville CUSD 9 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Page 19 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 126: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

East Peoria SD 86 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

East Prairie SD 73 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Forrestville Valley CUSD 221 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Freeburg CHSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Gen George Patton SD 133 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Geneva CUSD 304 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Germantown Hills SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Granite City CUSD 9 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Grayville CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Harvard CUSD 50 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Havana CUSD 126 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Heyworth CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Hiawatha CUSD 426 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Hinckley Big Rock CUSD 429 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Hinsdale CCSD 181 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Homewood Flossmoor CHSD 233 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Huntley Comm Sch Dist 158 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Jacksonville SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Page 20 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 127: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Joliet Twp HSD 204 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

La Grange SD 105 South 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Lake Bluff ESD 65 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Lemont Twp HSD 210 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Lexington CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Leyden CHSD 212 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Lyons SD 103 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Manhattan SD 114 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Martinsville CUSD 3C 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

McClellan CCSD 12 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Meridian CUSD 223 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Midland CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Mount Vernon SD 80 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Mulberry Grove CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

N Pekin & Marquette Hght SD 102 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Neoga CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

New Simpson Hill SD 32 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Norris City-Omaha-Enfield CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Page 21 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 128: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

North Boone CUSD 200 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

North Mac CUSD 34 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

North Palos SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Palestine CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Paris CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Rich Twp HSD 227 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Rochelle CCSD 231 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Rock Island SD 41 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Rockdale SD 84 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Rossville-Alvin CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Sandridge SD 172 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Signal Hill SD 181 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Silvis SD 34 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Skokie SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Skokie SD 73-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

St George CCSD 258 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Staunton CUSD 6 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Streator Twp HSD 40 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Page 22 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 129: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Taylorville CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Tolono CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Urbana SD 116 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Wauconda CUSD 118 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

West Chicago ESD 33 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Westchester SD 92-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Westville CUSD 2 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Woodland CCSD 50 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition

Yorkville CUSD 115 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition

Arbor Park SD 145 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Aurora East USD 131 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Aviston SD 21 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Ball Chatham CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Belle Valley SD 119 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Benton CCSD 47 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Bloom Twp HSD 206 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Brookwood SD 167 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Casey-Westfield CUSD 4C 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Page 23 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 130: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Century CUSD 100 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Chicago Heights SD 170 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

CUSD 300 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Danville CCSD 118 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

DeKalb CUSD 428 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Delavan CUSD 703 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Elmwood CUSD 322 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Emmons SD 33 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Flora CUSD 35 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Freeport SD 145 1.40 1.40 0.20 0.40 0.30 3.702017 Recognition

Gurnee SD 56 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

High Mount SD 116 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

J S Morton HSD 201 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Joliet PSD 86 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

La Salle ESD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Lansing SD 158 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Laraway CCSD 70C 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Lincoln ESD 156 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Page 24 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 131: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Lincoln ESD 27 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Mannheim SD 83 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Manteno CUSD 5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Marquardt SD 15 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Mascoutah CUD 19 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Maywood-Melrose Park-Broadview 89 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Milford Area PSD 124 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

New Lenox SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Nokomis CUSD 22 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Paris-Union SD 95 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Patoka CUSD 100 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Plainfield SD 202 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Plano CUSD 88 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Posen-Robbins ESD 143-5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Prairie Hill CCSD 133 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Rankin CSD 98 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Rantoul City SD 137 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Richland County CUSD 1 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Page 25 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 132: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Ridgeland SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Ridgewood CHSD 234 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Riverside-Brookfield Twp SD 208 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Roanoke Benson CUSD 60 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Rochester CUSD 3A 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Schiller Park SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

South Fork SD 14 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

South Holland SD 151 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Southwestern CUSD 9 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Sterling CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Summit Hill SD 161 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Sunset Ridge SD 29 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Thompsonville CUSD 174 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Thornton Twp HSD 205 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Tremont CUSD 702 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Triopia CUSD 27 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Union SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

West Washington Co CUD 10 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Page 26 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 133: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Willow Springs SD 108 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Winthrop Harbor SD 1 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Wood River-Hartford ESD 15 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition

Woodstock CUSD 200 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition

Allen-Otter Creek CCSD 65 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Annawan CUSD 226 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Ashton-Franklin Center CUSD 275 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Carlinville CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Carthage ESD 317 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Center Cass SD 66 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Chadwick-Milledgeville CUSD 399 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Chester N HSD 122 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Comm Cons SD 59 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Creve Coeur SD 76 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Effingham CUSD 40 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Elwood CCSD 203 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Ewing Northern CCSD 115 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Farmington Central CUSD 265 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 27 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 134: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Forest Park SD 91 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Franklin CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Freeburg CCSD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Galatia CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Gardner S Wilmington Twp HSD 73 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Gower SD 62 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Henry-Senachwine CUSD 5 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Hoopeston Area CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Illini Central CUSD 189 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Illini West H S Dist 307 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Kirby SD 140 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

La Moille CUSD 303 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Lake Forest CHSD 115 1.05 1.40 0.40 0.40 0.40 3.652017 Recognition

Libertyville SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Limestone Walters CCSD 316 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Marengo CHSD 154 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

McHenry CCSD 15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Midlothian SD 143 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 28 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 135: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Miller Twp CCSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Morrison CUSD 6 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Morton Grove SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Nashville CHSD 99 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Northbrook SD 28 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Northbrook/Glenview SD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Northwestern CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Odell CCSD 435 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Oglesby ESD 125 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Orland SD 135 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Palos CCSD 118 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Pawnee CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Pecatonica CUSD 321 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Pope Co CUD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Princeton HSD 500 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Putnam County CUSD 535 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Ridgeview CUSD 19 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Rome CCSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Page 29 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 136: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Rooks Creek CCSD 425 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Scott-Morgan CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Smithton CCSD 130 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Spoon River Valley CUSD 4 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

St Rose SD 14-15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Stark County CUSD 100 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Tonica CCSD 79 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Union Ridge SD 86 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

United Twp HSD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

V I T CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Venice CUSD 3 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Villa Grove CUSD 302 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

West Northfield SD 31 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Williamsfield CUSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Windsor CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition

Big Hollow SD 38 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Carterville CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Damiansville SD 62 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Page 30 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 137: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Decatur SD 61 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Dolton SD 148 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Dolton SD 149 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Dupo CUSD 196 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

East St Louis SD 189 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Galesburg CUSD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Griggsville-Perry CUSD 4 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Hall HSD 502 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Hazel Crest SD 152-5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Johnston City CUSD 1 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Mt Vernon Twp HSD 201 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Mt Zion CUSD 3 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Oak Lawn-Hometown SD 123 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Park Forest SD 163 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Paw Paw CUSD 271 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Pinckneyville CHSD 101 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Princeville CUSD 326 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Queen Bee SD 16 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Page 31 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 138: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Rock Falls ESD 13 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Rockford SD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Round Lake CUSD 116 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

South Pekin SD 137 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Steger SD 194 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Taft SD 90 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Valley View CUSD 365U 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Waterloo CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

Wayne City CUSD 100 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition

A-C Central CUSD 262 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Armstrong-Ellis Cons SD 61 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Athens CUSD 213 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Beach Park CCSD 3 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

Beardstown CUSD 15 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Bloomington SD 87 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Brownstown CUSD 201 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Carbondale ESD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Carlyle CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Page 32 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 139: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Central A & M CUD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Central CHSD 71 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Central CUSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

CHSD 218 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Cobden SUD 17 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Dakota CUSD 201 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Dallas ESD 327 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Deer Park CCSD 82 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Downers Grove GSD 58 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

East Alton-Wood River CHSD 14 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

East Peoria CHSD 309 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Edwards County CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Field CCSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Fieldcrest CUSD 6 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Grand Ridge CCSD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Greenfield CUSD 10 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Hampton SD 29 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Harvey SD 152 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Page 33 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 140: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Hawthorn CCSD 73 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Iroquois County CUSD 9 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Iuka CCSD 7 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Kell Cons SD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Ladd CCSD 94 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Liberty CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Limestone CHSD 310 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Lowpoint-Washburn CUSD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Marissa CUSD 40 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Mendota Twp HSD 280 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Midwest Central CUSD 191 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Montmorency CCSD 145 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Mount Olive CUSD 5 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

Mt Pulaski CUSD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Murphysboro CUSD 186 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

Nettle Creek CCSD 24C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

New Trier Twp HSD 203 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Norwood ESD 63 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Page 34 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 141: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Oak Lawn CHSD 229 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Ottawa Twp HSD 140 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Pana CUSD 8 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Pearl City CUSD 200 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Pekin CSD 303 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Peotone CUSD 207U 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Pinckneyville SD 50 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Pontiac Twp HSD 90 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition

Prairie Central CUSD 8 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Prophetstown-Lyndon-Tampico CUSD3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Prospect Heights SD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Raccoon Cons SD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Rhodes SD 84-5 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

River Bend CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Riverview CCSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Roselle SD 12 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Sangamon Valley CUSD 9 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Saratoga CCSD 60C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Page 35 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 142: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Serena CUSD 2 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Sesser-Valier CUSD 196 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Shawnee CUSD 84 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Southeastern CUSD 337 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

St Anne CCSD 256 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Steward ESD 220 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Thomasboro CCSD 130 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Valmeyer CUSD 3 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Waltonville CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

Waverly CUSD 6 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

West Lincoln-Broadwell ESD 92 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition

Williamsville CUSD 15 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition

AlWood CUSD 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Argo CHSD 217 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Auburn CUSD 10 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Bement CUSD 5 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Bismarck Henning CUSD 1.05 1.40 0.30 0.40 0.30 3.452017 Review

Bourbonnais SD 53 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Page 36 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 143: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Buncombe Cons SD 43 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Cass SD 63 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Central City SD 133 1.05 1.40 0.30 0.40 0.30 3.452017 Review

County of Winnebago SD 320 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Deer Creek-Mackinaw CUSD 701 1.40 1.05 0.30 0.40 0.30 3.452017 Review

DeSoto Cons SD 86 1.05 1.40 0.30 0.40 0.30 3.452017 Review

Elmwood Park CUSD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review

ESD 159 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Evergreen Park ESD 124 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Fairfield Comm H S Dist 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Fairfield PSD 112 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Flanagan-Cornell Dist 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Fox Lake GSD 114 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Geneseo CUSD 228 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Goreville CUD 1 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Grand Prairie CCSD 6 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Grant CCSD 110 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Grayslake CHSD 127 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Page 37 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 144: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Hamilton CCSD 328 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Hamilton Co CUSD 10 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Hardin County CUSD 1 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Indian Prairie CUSD 204 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Jersey CUSD 100 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Litchfield CUSD 12 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Mendota CCSD 289 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Minooka CHSD 111 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Morrisonville CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review

North Greene CUSD 3 1.05 1.40 0.20 0.40 0.40 3.452017 Review

O Fallon Twp HSD 203 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Oblong CUSD 4 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Panhandle CUSD 2 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Schuyler-Industry CUSD 5 1.05 1.40 0.20 0.40 0.40 3.452017 Review

SD 45 DuPage County 1.40 1.05 0.40 0.40 0.20 3.452017 Review

South Central CUD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review

South Wilmington CCSD 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Spring Lake CCSD 606 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Page 38 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 145: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Spring Valley CCSD 99 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Springfield SD 186 1.05 1.40 0.20 0.40 0.40 3.452017 Review

St Libory Cons SD 30 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Tri City CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Western Springs SD 101 1.40 1.05 0.40 0.40 0.20 3.452017 Review

Wethersfield CUSD 230 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Wheeling CCSD 21 1.05 1.40 0.30 0.40 0.30 3.452017 Review

Whiteside SD 115 1.05 1.40 0.20 0.40 0.40 3.452017 Review

Wolf Branch SD 113 1.40 1.05 0.30 0.40 0.30 3.452017 Review

Bensenville SD 2 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Bremen CHSD 228 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Burnham SD 154-5 1.40 1.05 0.40 0.40 0.10 3.352017 Review

CCSD 168 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Cicero SD 99 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Crab Orchard CUSD 3 1.05 1.40 0.20 0.40 0.30 3.352017 Review

District 50 Schools 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Dixon USD 170 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Eldorado CUSD 4 1.05 1.40 0.20 0.40 0.30 3.352017 Review

Page 39 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 146: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Evanston CCSD 65 1.05 1.40 0.20 0.40 0.30 3.352017 Review

Fisher CUSD 1 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Harmony Emge SD 175 1.05 1.40 0.30 0.40 0.20 3.352017 Review

Heritage CUSD 8 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Highland CUSD 5 1.05 1.40 0.20 0.40 0.30 3.352017 Review

Jasper CCSD 17 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Jasper County CUD 1 1.05 1.40 0.20 0.40 0.30 3.352017 Review

Komarek SD 94 1.40 1.05 0.30 0.40 0.20 3.352017 Review

La Salle-Peru Twp HSD 120 1.40 1.05 0.40 0.40 0.10 3.352017 Review

LeRoy CUSD 2 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Marion CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review

Mattoon CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review

Metamora CCSD 1 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Minooka CCSD 201 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Oak Grove SD 68 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Paxton-Buckley-Loda CUD 10 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Pikeland CUSD 10 1.40 1.05 0.20 0.40 0.30 3.352017 Review

Porta CUSD 202 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Page 40 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 147: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Prairie-Hills ESD 144 1.40 1.05 0.40 0.40 0.10 3.352017 Review

R O W V A CUSD 208 1.05 1.40 0.30 0.40 0.20 3.352017 Review

Red Hill CUSD 10 1.05 1.40 0.20 0.40 0.30 3.352017 Review

St Joseph CCSD 169 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Steeleville CUSD 138 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Thornton Fractional Twp HSD 215 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Troy CCSD 30C 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Vandalia CUSD 203 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Vienna HSD 133 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Warren Twp HSD 121 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Warrensburg-Latham CUSD 11 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Warsaw CUSD 316 1.05 1.40 0.20 0.40 0.30 3.352017 Review

Wesclin CUSD 3 1.40 1.05 0.30 0.40 0.20 3.352017 Review

West Carroll CUSD 314 1.40 1.05 0.30 0.40 0.20 3.352017 Review

Willow Grove SD 46 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Wilmington CUSD 209U 1.40 1.05 0.40 0.40 0.10 3.352017 Review

Avoca SD 37 1.05 1.05 0.40 0.40 0.40 3.302017 Review

CHSD 99 0.70 1.40 0.40 0.40 0.40 3.302017 Review

Page 41 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 148: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Hinsdale Twp HSD 86 1.05 1.05 0.40 0.40 0.40 3.302017 Review

Lake Forest SD 67 1.05 1.05 0.40 0.40 0.40 3.302017 Review

Belleville SD 118 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Berwyn South SD 100 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Calumet City SD 155 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Christopher USD 99 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Georgetown-Ridge Farm CUD 4 1.05 1.40 0.20 0.40 0.20 3.252017 Review

Gillespie CUSD 7 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Grayslake CCSD 46 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Homewood SD 153 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Hoover-Schrum Memorial SD 157 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Knoxville CUSD 202 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Maroa Forsyth CUSD 2 1.05 1.40 0.20 0.40 0.20 3.252017 Review

Matteson ESD 162 1.40 1.05 0.30 0.40 0.10 3.252017 Review

North Chicago SD 187 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Oakwood CUSD 76 1.05 1.40 0.20 0.40 0.20 3.252017 Review

Peru ESD 124 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Quincy SD 172 1.05 1.40 0.20 0.40 0.20 3.252017 Review

Page 42 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 149: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Richland GSD 88A 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Shiloh Village SD 85 1.05 1.40 0.20 0.40 0.20 3.252017 Review

Summit SD 104 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Tamaroa School Dist 5 1.05 1.40 0.20 0.40 0.20 3.252017 Review

W Harvey-Dixmoor PSD 147 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Wallace CCSD 195 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Waukegan CUSD 60 1.40 1.05 0.20 0.40 0.20 3.252017 Review

Zion ESD 6 1.40 1.05 0.30 0.40 0.10 3.252017 Review

Altamont CUSD 10 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Cahokia CUSD 187 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Du Quoin CUSD 300 1.05 1.40 0.20 0.40 0.10 3.152017 Review

East Alton SD 13 1.40 1.05 0.20 0.40 0.10 3.152017 Review

East Moline SD 37 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Lawrence County CUD 20 1.40 1.05 0.20 0.40 0.10 3.152017 Review

Meridian CUSD 101 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Meridian CUSD 15 1.05 1.40 0.20 0.40 0.10 3.152017 Review

O Fallon CCSD 90 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Peoria SD 150 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Page 43 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 150: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Vienna SD 55 1.05 1.40 0.20 0.40 0.10 3.152017 Review

Bureau Valley CUSD 340 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Collinsville CUSD 10 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Gavin SD 37 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Harlem UD 122 0.70 1.40 0.30 0.40 0.30 3.102017 Review

Massac UD 1 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Oak Park ESD 97 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Pekin PSD 108 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Prairie Du Rocher CCSD 134 1.40 0.70 0.20 0.40 0.40 3.102017 Review

Princeton ESD 115 1.05 1.05 0.20 0.40 0.40 3.102017 Review

River Grove SD 85-5 1.40 0.70 0.30 0.40 0.30 3.102017 Review

Sandwich CUSD 430 0.70 1.40 0.20 0.40 0.40 3.102017 Review

Tri Point CUSD 6-J 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Trico CUSD 176 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Unity Point CCSD 140 1.05 1.05 0.20 0.40 0.40 3.102017 Review

Braceville SD 75 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning

Breese ESD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Brooklyn UD 188 1.05 1.05 0.30 0.40 0.20 3.002017 Early Warning

Page 44 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 151: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

DePue USD 103 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Dongola USD 66 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

El Paso-Gridley CUSD 11 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Ford Heights SD 169 1.40 0.70 0.40 0.40 0.10 3.002017 Early Warning

Hillsboro CUSD 3 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Kaneland CUSD 302 1.05 1.05 0.40 0.40 0.10 3.002017 Early Warning

Madison CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

McLean County USD 5 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Millstadt CCSD 160 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Orangeville CUSD 203 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Ottawa ESD 141 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Pembroke CCSD 259 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning

Pleasant Hill CUSD 3 1.40 0.70 0.30 0.40 0.20 3.002017 Early Warning

Reavis Twp HSD 220 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Sandoval CUSD 501 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Western CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning

Aurora West USD 129 0.70 1.40 0.20 0.40 0.20 2.902017 Early Warning

Bethalto CUSD 8 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

Page 45 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 152: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

Bond County CUSD 2 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

Central SD 104 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

Chester CUSD 139 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

Elverado CUSD 196 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

Momence CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

Winchester CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning

Oak Grove SD 68 0.35 1.40 0.30 0.40 0.40 2.852017 Early Warning

CUSD 308 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

Herrin CUSD 4 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

Johnsburg CUSD 12 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning

Kankakee SD 111 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

Mahomet-Seymour CUSD 3 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

Sparta CUSD 140 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

Sycamore CUSD 427 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

Triad CUSD 2 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning

Virginia CUSD 64 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning

Dalzell SD 98 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

Morris CHSD 101 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

Page 46 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 153: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

New Athens CUSD 60 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

Norridge SD 80 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning

Harrisburg CUSD 3 0.70 1.40 0.10 0.40 0.10 2.702017 Early Warning

Allendale CCSD 17 0.70 1.05 0.10 0.40 0.40 2.652017 Early Warning

Belleville Twp HSD 201 1.40 0.35 0.20 0.40 0.20 2.552017 Watch

Brown County CUSD 1 1.40 0.35 0.20 0.40 0.20 2.552017 Watch

Calhoun CUSD 40 0.70 1.05 0.10 0.40 0.30 2.552017 Watch

Centralia HSD 200 0.70 1.05 0.20 0.40 0.20 2.552017 Watch

Millburn CCSD 24 0.35 1.40 0.30 0.40 0.10 2.552017 Watch

Bellwood SD 88 0.70 1.05 0.20 0.40 0.10 2.452017 Watch

Country Club Hills SD 160 1.05 0.70 0.20 0.40 0.10 2.452017 Watch

La Grange SD 102 0.70 1.05 0.10 0.40 0.20 2.452017 Watch

Morris SD 54 1.40 0.35 0.20 0.40 0.10 2.452017 Watch

Streator ESD 44 0.35 1.40 0.10 0.20 0.40 2.452017 Watch

Lebanon CUSD 9 1.05 0.70 0.10 0.40 0.10 2.352017 Watch

Lincoln Way CHSD 210 0.35 1.40 0.20 0.30 0.10 2.352017 Watch

Thornton SD 154 1.05 0.35 0.30 0.40 0.20 2.302017 Watch

Wabash CUSD 348 0.35 1.05 0.10 0.40 0.40 2.302017 Watch

Page 47 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 154: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation

City of Chicago SD 299 0.35 1.05 0.20 0.40 0.20 2.202017 Watch

Edwardsville CUSD 7 0.35 1.05 0.20 0.40 0.20 2.202017 Watch

Frankfort CUSD 168 0.35 1.05 0.10 0.40 0.30 2.202017 Watch

La Harpe CSD 347 0.70 0.70 0.20 0.40 0.20 2.202017 Watch

Alton CUSD 11 0.35 1.05 0.10 0.40 0.20 2.102017 Watch

Cherry SD 92 0.35 1.05 0.10 0.10 0.40 2.002017 Watch

Zeigler-Royalton CUSD 188 0.35 1.05 0.10 0.10 0.10 1.702017 Watch

Crete Monee CUSD 201U 0.00 0.00 0.00 0.00 0.00 0.002017 Watch

Page 48 of 48

(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)

March 2018

Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 155: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

2018 Financial Profile (Based upon 2017 Annual Financial Data)

Financial Profile Scores – (Unadjusted) by District Name

(Includes District Comments)

Page 156: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

Financial Profile Scores - (Unadjusted) by District NameTOTALS: Recognition = 608 Review = 164 Early Warning = 51 Watch = 29 (852 Districts

District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Abingdon-Avon CUSD 276 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

A-C Central CUSD 262 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Addison SD 4 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Adlai E Stevenson HSD 125 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Akin CCSD 91 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Albers SD 63 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Alden Hebron SD 19 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Allendale CCSD 17 2017 0.7 1.05 0.1 0.4 0.4 2.65 Early Warning Allendale CCSD 17 did not receive approximately 33% of its FY17 money until FY18 and did not receive 50% of its transportation money for FY17 until FY18. These funds would have put Allendale CCSD 17 with a balanced budget.

Allen-Otter Creek CCSD 65 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Alsip-Hazlgrn-Oaklwn SD 126 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Altamont CUSD 10 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review The Altamont CUSD #10 Board of Education has worked very diligently despite several years of pro-rated (reduced) funding from the State to be sustainable financially.

Alton CUSD 11 2017 0.35 1.05 0.1 0.4 0.2 2.1 Watch

AlWood CUSD 225 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Amboy CUSD 272 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Anna CCSD 37 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Anna Jonesboro CHSD 81 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Annawan CUSD 226 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Antioch CCSD 34 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Aptakisic-Tripp CCSD 102 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Arbor Park SD 145 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Arcola CUSD 306 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Page 1 of 39March 2018

Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 157: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Argenta-Oreana CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Argo CHSD 217 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Arlington Heights SD 25 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Armstrong Twp HSD 225 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Armstrong-Ellis Cons SD 61 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Arthur CUSD 305 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Ashley CCSD 15 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Ashton-Franklin Center CUSD 275 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Astoria CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Athens CUSD 213 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Atwood Heights SD 125 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Auburn CUSD 10 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Aurora East USD 131 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Aurora West USD 129 2017 0.7 1.4 0.2 0.4 0.2 2.9 Early Warning

Aviston SD 21 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Avoca SD 37 2017 1.05 1.05 0.4 0.4 0.4 3.3 Review

Ball Chatham CUSD 5 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Bannockburn SD 106 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Barrington CUSD 220 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Bartelso SD 57 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition Score reflects a positive revenue/expense relationship and outstanding bond debt.

Bartonville SD 66 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Batavia USD 101 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Beach Park CCSD 3 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition

Beardstown CUSD 15 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Beecher City CUSD 20 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Beecher CUSD 200U 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Page 2 of 39March 2018

Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 158: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Belle Valley SD 119 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Belleville SD 118 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Belleville Twp HSD 201 2017 1.05 0.35 0.2 0.4 0.2 2.2 Watch

Bellwood SD 88 2017 0.7 1.05 0.1 0.4 0.1 2.35 Watch District 88 operates on a cash basis, which recognizes revenues only when cash is actually received. In FY17, the delayed timing of approximately $1.2M in state categorical revenue distributions was the primary factor in the financial profile score of "Financial Watch", significantly impacting the Fund Balance to Revenue Ratio, the Expenditure to Revenue Ratio, and the Days Cash on Hand ratios.

Belvidere CUSD 100 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District has maintained a Financial Profile Score of 3.8 or better since 2009 despite uncertain State finances. This has been achieved by proactively managing District operations.

Bement CUSD 5 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Benjamin SD 25 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Bensenville SD 2 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review District 2's 2016-17 audited financials show the 14th consecutive increase in assets versus liabilities - a better measure than Financial Profile. Since 2007, the District has used cash reserves, not borrowings, for over half of its construction spending. Its school buildings now average only 15 years old, down from 52 years old in 2007. The District's financial profile score would have been Recognition in 2016-17 except that the District used savings to pay construction costs at its PreK center.

Benton CCSD 47 2017 1.4 1.4 0.2 0.4 0.2 3.6 Recognition

Benton Cons HSD 103 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Berkeley SD 87 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Berwyn North SD 98 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Profile score is 4 - Recognition, we are very proud of the rating.

Berwyn South SD 100 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Bethalto CUSD 8 2017 0.7 1.05 0.1 0.4 0.2 2.45 Watch

Bethel SD 82 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District has maintained a sound financial procedures for FY 17.

Big Hollow SD 38 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Bismarck Henning CUSD 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Bloom Twp HSD 206 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Page 3 of 39March 2018

Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 159: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Bloomingdale SD 13 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Bloomington SD 87 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Blue Ridge CUSD 18 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Bluford Unit School District 318 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Bond County CUSD 2 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning

Bourbonnais SD 53 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Braceville SD 75 2017 0.7 1.05 0.1 0.4 0.4 2.65 Early Warning

Bradford CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Bradley Bourbonnais CHSD 307 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Bradley SD 61 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Breese ESD 12 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Bremen CHSD 228 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Brimfield CUSD 309 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Brookfield Lagrange Park SD 95 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Brooklyn UD 188 2017 1.05 1.05 0.3 0.4 0.2 3 Early Warning

Brookwood SD 167 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Brown County CUSD 1 2017 1.4 0.35 0.2 0.4 0.2 2.55 Watch

Brownstown CUSD 201 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Brussels CUSD 42 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Buncombe Cons SD 43 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Bunker Hill CUSD 8 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Burbank SD 111 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Bureau Valley CUSD 340 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Burnham SD 154-5 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Bushnell Prairie City CUSD 170 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Butler SD 53 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Byron CUSD 226 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Page 4 of 39March 2018

Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.

Page 160: ILLINOIS STATE BOARD OF EDUCATION - isbe.net · The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for

District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Cahokia CUSD 187 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review

Cairo USD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Calhoun CUSD 40 2017 0.7 1.05 0.1 0.4 0.3 2.55 Watch

Calumet City SD 155 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Calumet Public SD 132 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Cambridge CUSD 227 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Canton Union SD 66 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Carbon Cliff-Barstow SD 36 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Carbondale CHSD 165 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Carbondale ESD 95 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Carlinville CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Carlyle CUSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Carmi-White County CUSD 5 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Carrier Mills-Stonefort CUSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Carrollton CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Carterville CUSD 5 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Carthage ESD 317 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Cary CCSD 26 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Casey-Westfield CUSD 4C 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning The District's financial profile score was negatively impacted by the delayed receipt of MCAT funding from the state.

Cass SD 63 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

CCSD 146 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

CCSD 168 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

CCSD 180 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

CCSD 204 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

CCSD 62 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

CCSD 89 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

CCSD 93 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition CCSD93 continues to maintain a AFR Profile Score at the Recognition level. The Board of Education has worked diligently to monitor finances and plan for future expenditures.

Center Cass SD 66 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Central A & M CUD 21 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Central CHSD 71 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Central City SD 133 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Central CUSD 3 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Central CUSD 301 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Central CUSD 4 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Central SD 104 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning

Central SD 51 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Central Stickney SD 110 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Centralia HSD 200 2017 0.35 1.05 0.1 0.4 0.2 2.1 Watch

Centralia SD 135 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Century CUSD 100 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Cerro Gordo CUSD 100 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Chadwick-Milledgeville CUSD 399 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Champaign CUSD 4 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition While the District has again maintained a very strong score, the District anticipates a lower score in the coming years due to a significant amount of long-term debt issued in December 2017 as well as additional long-term debt to be issued in late 2019 or early 2020 through approval of a November 2016 bond referendum.

Chaney-Monge SD 88 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Channahon SD 17 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Charleston CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Cherry SD 92 2017 0.35 1.05 0.1 0.1 0.4 2 Watch

Chester CUSD 139 2017 0.7 1.05 0.2 0.4 0.2 2.55 Watch

Chester N HSD 122 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Chester-East Lincoln CCSD 61 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Chicago Heights SD 170 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Chicago Ridge SD 127-5 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Christopher USD 99 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

CHSD 117 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

CHSD 128 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

CHSD 155 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

CHSD 218 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

CHSD 94 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

CHSD 99 2017 0.7 1.4 0.4 0.4 0.4 3.3 Review

Cicero SD 99 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Cissna Park CUSD 6 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

City of Chicago SD 299 2017 0.35 1.05 0.1 0.4 0.2 2.1 Watch

Clay City CUSD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Clinton CUSD 15 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Coal City CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Cobden SUD 17 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Collinsville CUSD 10 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Colona SD 190 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Columbia CUSD 4 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Comm Cons SD 59 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Cons HSD 230 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District is currently financially stable. A property tax freeze would present significant challenges.

Cook County SD 130 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Cornell CCSD 426 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Coulterville USD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Country Club Hills SD 160 2017 1.05 0.7 0.2 0.4 0.1 2.45 Watch

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

County of Union Sch Dist No43 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

County of Winnebago SD 320 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review The District did not receieve $540,000 in payments it was due by the state during this fiscal year. Late or no payments by the state continue to hurt the district and its profile score report.

County of Woodford School 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Cowden-Herrick CUSD 3A 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition The District received a 3.90 out of possible 4.0 for Financial Profile Summary. Had the state fully funded the district, the district would have received a perfect 4.0

Crab Orchard CUSD 3 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Crescent Iroquois CUSD 249 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Creston CCSD 161 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Crete Monee CUSD 201U 2017 Watch

Creve Coeur SD 76 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Crystal Lake CCSD 47 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Crystal Lake Elementary District #47 continues to maintain a AFR Profile Score at the Recognition level. The Board of Education has worked diligently to monitor finances and plan for future expenditures.

Cumberland CUSD 77 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

CUSD 200 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

CUSD 201 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

CUSD 3 Fulton County 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

CUSD 300 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition Once again D300 has been recognized by ISBE for its strong fiscal management. The Districts overall score increased from a 3.6 to a 3.7. This increase was directly attributable to an increase in EAV.

CUSD 308 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning One of the reasons for the lower profile score is low fund balance which causes lower days of cash on hand. Another reason for the lower score is high outstanding debt. The BOE is looking at making permanent budget cuts which will strengthen the fund balance and will help improve the profile score in the future.

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

CUSD 4 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition In reviewing the Financial Profile Score for District CUSD 4 you will see 3.90 /4.0 Recognition designation. This is the top designation. As a district we are proud of the fiscal responsibility we have observed to obtain that designation. Unfortunately, we are still operating with two of our major funds in the negative. This is the result of continued under-funding and proration of 70-80% for certain funds from the State. Year-to-year we operate with a positive balance in all funds, but when you start in with a combined negative balance in the Education and Transportation fund of approximately $660,000 it takes time to recoup the lack of funding. The new Evidence Based Funding model will compensate for some of the lack of funding districts have experienced over the last several years, but it is only the mechanism for funding, not the funds. We still must rely on the state legislature to continue providing funding to meet the Adequacy Target set for all schools.

Cypress SD 64 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition As of June 30th, the State of Illinois owed Cypress School district $75,993 in unpaid categorical payment. Because of these unpaid monies, the District's Revenue to Expenses was out of balance, resulting in a lower score.

Dakota CUSD 201 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Dallas ESD 327 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Dalzell SD 98 2017 1.05 0.7 0.2 0.4 0.4 2.75 Early Warning

Damiansville SD 62 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition Our Percent of Long Term Debt score still remains at 1. This is due to a building project in 2009. Overall the district received a 3.6 and made recognition.

Danville CCSD 118 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition Days Cash on Hand is scored as a 3 because our school district, as well as all others, did not receive all of their State payments within our 90 day recognition period for 2016-2017 that should have been allocated to that fiscal year. The Percent of Long-Term Debt Margin Remaining is scored at a 2 because our school district has taken advantage of some of the federally subsidized programs to improve our Buildings and Grounds and complete needed Health Life Safety work.

Darien SD 61 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Decatur SD 61 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review The Decatur District receives tax distributions in June. These revenues cause an overstatement of cash on hand as well as an overstatement of fund balances. The percent of long-term debt available to the district is significantly understated since over $80 million of the debt is repaid through alternative revenues (sales tax).

Deer Creek-Mackinaw CUSD 701 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Deer Park CCSD 82 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Deerfield SD 109 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

DeKalb CUSD 428 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition Due to economic conditions, the equalized assessed value (EAV) for the district has decreased by 5.45% in 2010, 4.76% in 2011, 8.40% in 2012, 8.48% in 2013, and 3.85% in 2014. In totality from 2009 to 2014, the EAV decreased 27.4% or $231,380,078. Consequently, the financial profile score related to the long-term debt margin is low. After 5 consecutive years of decreases, the EAV in 2015 increased by $8,062,238, or 1.32% and in 2016 by $44,705,995, or 7.2%.

Deland-Weldon CUSD 57 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Delavan CUSD 703 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review Financial Profile Score Impacted by Construction of New High School which opened August 2017.

DePue USD 103 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

DeSoto Cons SD 86 2017 1.05 1.4 0.3 0.4 0.3 3.45 Review

Diamond Lake SD 76 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Dieterich CUSD 30 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Dimmick CCSD 175 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

District 50 Schools 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Dixon USD 170 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Dolton SD 148 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Dolton SD 149 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Dongola USD 66 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Donovan CUSD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Downers Grove GSD 58 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Du Quoin CUSD 300 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review

Dunlap CUSD 323 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

DuPage HSD 88 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Dupo CUSD 196 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Durand CUSD 322 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Dwight Common SD 232 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Dwight Twp HSD 230 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Earlville CUSD 9 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition The District remains in a very sound financial position.

East Alton SD 13 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

East Alton-Wood River CHSD 14 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Despite the tough economic conditions that EAWR District #14 faces, the Board is pleased that it is able to maintain "Recognition" status in its Financial Profile Score.

East Coloma - Nelson CESD 20 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

East Dubuque USD 119 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

East Maine SD 63 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

East Moline SD 37 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

East Peoria CHSD 309 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

East Peoria SD 86 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

East Prairie SD 73 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

East St Louis SD 189 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Eastland CUSD 308 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Edgar County CUD 6 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition Our District has moved from Financial Review to Financial Recognition by adherence to a fiscally conservative budget.

Edinburg CUSD 4 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Edwards County CUSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Edwardsville CUSD 7 2017 0.35 1.05 0.2 0.4 0.2 2.2 Watch

Effingham CUSD 40 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Egyptian CUSD 5 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

El Paso-Gridley CUSD 11 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Eldorado CUSD 4 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Elmhurst SD 205 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Elmwood CUSD 322 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Elmwood Park CUSD 401 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Elverado CUSD 196 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning The District has made cuts due to the General Assembly's inability to properly fund education. We have worked hard to balance the budget, but it is to the detriment of our students.

Elwood CCSD 203 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Emmons SD 33 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Erie CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

ESD 159 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Eswood CCSD 269 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Eureka CUD 140 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Evanston CCSD 65 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Evanston Twp HSD 202 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Evergreen Park CHSD 231 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Evergreen Park ESD 124 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Ewing Northern CCSD 115 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Fairfield Comm H S Dist 225 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Fairfield PSD 112 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Fairmont SD 89 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Fairview SD 72 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Farmington Central CUSD 265 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Farrington CCSD 99 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Fenton CHSD 100 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Field CCSD 3 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Fieldcrest CUSD 6 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition The District continues to make progress toward more sound financial footing.

Fisher CUSD 1 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Flanagan-Cornell Dist 74 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Flora CUSD 35 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Flossmoor SD 161 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Ford Heights SD 169 2017 1.4 0.7 0.4 0.4 0.1 3 Early Warning

Forest Park SD 91 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Forest Ridge SD 142 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Forrestville Valley CUSD 221 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Fox Lake GSD 114 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Fox River Grove Cons SD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Frankfort CCSD 157C 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Frankfort CUSD 168 2017 0.35 1.05 0.1 0.4 0.3 2.2 Watch

Franklin CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Franklin Park SD 84 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Freeburg CCSD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Freeburg CHSD 77 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Freeport SD 145 2017 1.4 1.4 0.2 0.4 0.3 3.7 Recognition This accurately reflects the district's return to financial recognition.

Fremont SD 79 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Galatia CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Galena USD 120 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Galesburg CUSD 205 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Gallatin CUSD 7 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Galva CUSD 224 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Gardner CCSD 72C 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Gardner S Wilmington Twp HSD 7 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Gavin SD 37 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Geff CCSD 14 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Gen George Patton SD 133 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Geneseo CUSD 228 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review District 228 received nearly $7M in General State Aid in 2008. This year the District received less than $4.5M. The cumulative effects of declining support from the State of Illinois to Geneseo Schools creates the need to create more significant changes to district fees, personnel and program reductions and at some point, possibly to consider a tax rate increase as the community cannot count on returning to 2008 levels of State funding as the District's EAV continues to grow and the State expects greater local contributions.

Geneva CUSD 304 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Genoa Kingston CUSD 424 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Georgetown-Ridge Farm CUD 4 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review

Germantown Hills SD 69 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Germantown SD 60 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Giant City CCSD 130 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Gibson City-Melvin-Sibley CUSD 5 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Gifford CCSD 188 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Gillespie CUSD 7 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Glen Ellyn SD 41 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Glenbard Twp HSD 87 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition District 87 administration has reviewed this information and concurs with findings. Further District 87 is pleased to report that the district has achieved recognition status for 11 years in a row.

Glencoe SD 35 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Glenview CCSD 34 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Golf ESD 67 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Goreville CUD 1 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Gower SD 62 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Grand Prairie CCSD 6 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review Our score has greatly improved!

Grand Ridge CCSD 95 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Granite City CUSD 9 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Grant CCSD 110 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Grant CHSD 124 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Grant Park CUSD 6 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Grass Lake SD 36 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Grayslake CCSD 46 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Grayslake CHSD 127 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Grayville CUSD 1 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition As in previous year, the District has worked very hard to reduce expenditures and not have deficit spending. This goal would be easier to accomplish, if we were receiving adequate funding from the State.

Greenfield CUSD 10 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Greenview CUSD 200 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Griggsville-Perry CUSD 4 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning The District's profile score has improved from 2.35 from the 2015-2016 school year.

Gurnee SD 56 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Hall HSD 502 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Hamilton CCSD 328 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Hamilton Co CUSD 10 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Hampton SD 29 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition The District's total profile score has earned a recognition designation from the state. Hampton 29 must continue to monitor our expense to revenue ratio and look for ways to improve in that area.

Hardin County CUSD 1 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Harlem UD 122 2017 0.7 1.4 0.3 0.4 0.3 3.1 Review

Harmony Emge SD 175 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review

Harrisburg CUSD 3 2017 0.7 1.05 0.1 0.4 0.1 2.35 Watch

Harrison SD 36 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Hartsburg Emden CUSD 21 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Harvard CUSD 50 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Harvey SD 152 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Havana CUSD 126 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Hawthorn CCSD 73 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Hazel Crest SD 152-5 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Henry-Senachwine CUSD 5 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Heritage CUSD 8 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review The District has undertaken significant budget revisions due to missing state revenues, and the district is penalized on this ranking score due to the debt for the 2 building additions in 2009. We refinanced that debt at a much better rate last year to lower the remaining balance.

Herrin CUSD 4 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

Herscher CUSD 2 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Heyworth CUSD 4 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Hiawatha CUSD 426 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

High Mount SD 116 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Highland CUSD 5 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Hillsboro CUSD 3 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Hillside SD 93 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition District 93 has held the status of Financial Recognition for the last 14 years.

Hinckley Big Rock CUSD 429 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition Hinckley-Big Rock CUSD #429 has worked hard towards improving our financial profile score in each of the 5 category areas. We received the highest possible ratings in 4 of the 5 category areas, with the 5th category, Percent of Long-Term Debt Margin Remaining, holding steady. While the numerical score did not change, our long-term outstanding debt dropped by $1,319,483, a 10.31% reduction in debt. The success of achieving the highest designation for the 2018 Financial Profile Designation is a direct result of our focus on financial stability and long-term planning.

Hinsdale CCSD 181 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Hinsdale Twp HSD 86 2017 1.05 1.05 0.4 0.4 0.4 3.3 Review The District defers early property tax receipts which reduces the Fund Balance to Revenue Ratio from a four to a three. Despite the reduction in score, the District believes this is the most accurate way to represent the fund balance.

Hollis Cons SD 328 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Hollis District 328 continues to have Recognition status.

Homer CCSD 33C 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Homewood Flossmoor CHSD 233 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Homewood SD 153 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Hononegah CHD 207 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Hoopeston Area CUSD 11 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Hoover-Schrum Memorial SD 157 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Huntley Comm Sch Dist 158 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Hutsonville CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Il Valley Central USD 321 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Illini Bluffs CUSD 327 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition We are proud of our financial profile score of 4.0. Despite continued pro-rations of mandated categoricals and the uncertainty of state aid, we have made sacrifices to achieve a balanced budget for our taxpayers. We are looking forward to increased revenue through the Evidence Based Funding model.

Illini Central CUSD 189 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Illini Central CUSD #189 continues to demonstrate fiscal responsibility and solid stewardship of the public's tax dollars.

Illini West H S Dist 307 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Indian Creek CUSD 425 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Indian Prairie CUSD 204 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Indian Springs SD 109 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Iroquois County CUSD 9 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Iroquois West CUSD 10 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Irvington CCSD 11 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Itasca SD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Iuka CCSD 7 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

J S Morton HSD 201 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Jacksonville SD 117 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Jasper CCSD 17 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Jasper County CUD 1 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review We are working very hard to provide an education for our students with less money from the STATE!!!

Jersey CUSD 100 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Johnsburg CUSD 12 2017 0.7 1.4 0.1 0.4 0.1 2.7 Early Warning Johnsburg District 12 has been carefully monitoring enrollment, reducing expenditures and making staffing adjustments to improve its financial profile score. The district increased its score in 2016 of 2.00 to 2.35 in 2017 and now 2.70 in 2018. The district was able to do this by improving the expenditures to revenue ratio and the fund balance to revenue ratio. In doing so, the district was able to bring itself off of the financial watch list. In the next several years the district plans to continue to improve its fund balance to revenue ratio as well as its days cash on hand to improve these scores further. The long-term debt carried by the district is due to a referendum that was passed to improve district facilities. The project was completed on schedule and within budget and was completed at the end of summer 2017.

Johnston City CUSD 1 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Joliet PSD 86 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Joliet Twp HSD 204 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Joppa-Maple Grove UD 38 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Kaneland CUSD 302 2017 1.05 1.05 0.4 0.4 0.1 3 Early Warning

Kankakee SD 111 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

Kansas CUSD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Keeneyville SD 20 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Kell Cons SD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Kenilworth SD 38 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Kewanee CUSD 229 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Kildeer Countryside CCSD 96 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Kings Cons SD 144 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Kinnikinnick CCSD 131 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Kirby SD 140 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Knoxville CUSD 202 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Komarek SD 94 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

La Grange SD 102 2017 0.7 1.05 0.1 0.4 0.2 2.45 Watch A referendum was passed in Fall 2016 which is expected to build fund balance in the near future.

La Grange SD 105 South 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

La Harpe CSD 347 2017 0.7 0.7 0.2 0.4 0.2 2.2 Watch Of the over $300,000 that the district spent more than it received, over $170,000 of that amount is due to the State being late on payments for the fiscal year.

La Moille CUSD 303 2017 1.4 0.7 0.4 0.4 0.4 3.3 Review

La Salle ESD 122 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

La Salle-Peru Twp HSD 120 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Ladd CCSD 94 2017 1.4 0.7 0.3 0.4 0.4 3.2 Review

LaGrange Highlands SD 106 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lake Bluff ESD 65 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Lake Forest CHSD 115 2017 1.05 1.4 0.4 0.4 0.4 3.65 Recognition

Lake Forest SD 67 2017 1.05 1.05 0.4 0.4 0.4 3.3 Review

Lake Park CHSD 108 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lake Villa CCSD 41 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lake Zurich CUSD 95 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lansing SD 158 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Laraway CCSD 70C 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Lawrence County CUD 20 2017 1.4 1.05 0.2 0.4 0.1 3.15 Review

Lebanon CUSD 9 2017 1.05 0.7 0.1 0.4 0.1 2.35 Watch

Leland CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Lemont Twp HSD 210 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Lemont-Bromberek CSD 113A 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lena Winslow CUSD 202 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District makes every effort to be fiduciarily responsible which has resulted in the financial recognition status.

LeRoy CUSD 2 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Lewistown CUSD 97 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lexington CUSD 7 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Leyden CHSD 212 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition The district's "Percent of Long-Term Debt Margin Remaining" was reduced due to pre-planned construction projects taking place at both high schools.

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Liberty CUSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Libertyville SD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Lick Creek CCSD 16 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Limestone CHSD 310 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Limestone Walters CCSD 316 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Lincoln CHSD 404 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lincoln ESD 156 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Lincoln ESD 27 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Lincoln Way CHSD 210 2017 0.35 1.4 0.2 0.3 0.1 2.35 Watch

Lincolnshire-Prairieview SD 103 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lincolnwood SD 74 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lindop SD 92 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Lisbon CCSD 90 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Our District makes every effort to keep costs to taxpayers down, yet provide the best educational experience for students that is possible.

Lisle CUSD 202 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Litchfield CUSD 12 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Lockport SD 91 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District 91 Board of Education continues to carefully monitor its expenditures and revenues. The District is proud to be in the "Recognition" category.

Lockport Twp HSD 205 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Fund Balance to Revenue Ratio and Days Cash on Hand are unusually high due to the District's 6/30/2017 Cash & Investments and Fund Balance including over $7 million of Working Cash Bond Proceeds. All Proceeds were spent by 1/1/18. As a result, the 2019 Fund Balance to Revenue Ratio and Days Cash on Hand (based on 6/30/18's AFR Data) are both expected to return back to 2017 levels.

Lombard SD 44 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lostant CUSD 425 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lowpoint-Washburn CUSD 21 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Ludlow CCSD 142 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Lyons SD 103 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Lyons Twp HSD 204 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Macomb CUSD 185 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Pleased with our score. Maintaining our financial profile is important to the district.

Madison CUSD 12 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Maercker SD 60 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Mahomet-Seymour CUSD 3 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

Maine Township HSD 207 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Maine Township Continues to have a strong financial performance and low debt.

Malden CCSD 84 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Manhattan SD 114 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Mannheim SD 83 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Manteno CUSD 5 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Marengo CHSD 154 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Marengo-Union E Cons D 165 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Marion CUSD 2 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Marissa CUSD 40 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition A comparison of FY 16 to FY 17 indicates that the district's finances have improved.

Maroa Forsyth CUSD 2 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review

Marquardt SD 15 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Marseilles ESD 150 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Marseilles ESD #150 will continue to be fiscally responsible while continuing to do what is best for our students and staff.

Marshall CUSD 2C 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Martinsville CUSD 3C 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Mascoutah CUD 19 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Massac UD 1 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Matteson ESD 162 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Mattoon CUSD 2 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Maywood-Melrose Park-Broadview 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Mazon-Verona-Kinsman ESD 2C 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

McClellan CCSD 12 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition McClellan CCSD #12 will continue to make sound financial decisions for students we serve.

McHenry CCSD 15 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition District 15 continues to be a well-funded, conservatively managed school district.

McHenry CHSD 156 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

McLean County USD 5 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning Missing mandated categorical payments were again the major factor in the Districts inability to finish with a balanced budget.

Medinah SD 11 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Mendota CCSD 289 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Mendota Twp HSD 280 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Mercer County School District 404 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Meredosia-Chambersburg CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Meridian CUSD 101 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review

Meridian CUSD 15 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

Meridian CUSD 223 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Metamora CCSD 1 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Midland CUSD 7 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Midlothian SD 143 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Midwest Central CUSD 191 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Midwest Central continues to reduce long term debt and is following a financial plan that has been responsible to tax payers and helped to reduce local property tax rates.

Milford Area PSD 124 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Millburn CCSD 24 2017 0.35 1.4 0.3 0.4 0.1 2.55 Watch Millburn has made progress toward improving its financial profile score. Fund balance has increased by $5.4 Million since FY12. Long term debt will be paid off in 2024. Additionally, the days cash on hand has steadily increased and the district no longer relies on Tax Anticipation Warrants to make payroll.

Miller Twp CCSD 210 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Millstadt CCSD 160 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Minooka CCSD 201 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Minooka CHSD 111 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Mokena SD 159 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Moline-Coal Valley CUSD 40 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Momence CUSD 1 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning

Monmouth-Roseville CUSD 238 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District is satisfied with its profile score of 3.90.

Monroe SD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Monticello CUSD 25 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Montmorency CCSD 145 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Morris CHSD 101 2017 1.05 0.7 0.2 0.4 0.4 2.75 Early Warning

Morris SD 54 2017 1.05 0.35 0.2 0.4 0.1 2.1 Watch

Morrison CUSD 6 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Morrisonville CUSD 1 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Morton CUSD 709 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Morton Grove SD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Mount Olive CUSD 5 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition

Mount Prospect SD 57 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District has achieved Recognition Status!

Mount Vernon SD 80 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Mt Pulaski CUSD 23 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Mt Vernon Twp HSD 201 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Mt Zion CUSD 3 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Mulberry Grove CUSD 1 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Mundelein Cons HSD 120 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Mundelein ESD 75 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Murphysboro CUSD 186 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition

N Pekin & Marquette Hght SD 102 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition District 102 continues to take pride in its solid financial status as a result of strong fiscal management by the Board of Education.

Naperville CUSD 203 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Nashville CCSD 49 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Nashville CHSD 99 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Nauvoo-Colusa CUSD 325 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Neoga CUSD 3 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition The District and Board has worked very hard to be fiscally responsible and it has paid off with Financial Profile Score of 3.80, which is an increase from the prior two fiscal years.

Nettle Creek CCSD 24C 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

New Athens CUSD 60 2017 0.7 0.35 0.2 0.4 0.4 2.05 Watch

New Berlin CUSD 16 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

New Holland-Middletown ED 88 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

New Hope CCSD 6 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

New Lenox SD 122 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition New Lenox SD122 has worked hard over the years to achieve an excellent financial condition as demonstrated within the metrics of the Financial Profile Score. The District is now focused on strategically managing the remaining debt payable which was borrowed to build all the new facilities in the District over the past 20 years.

New Simpson Hill SD 32 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

New Trier Twp HSD 203 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Newark CCSD 66 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Newark CHSD 18 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Niles ESD 71 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Niles Twp HSD 219 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Nippersink SD 2 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Nokomis CUSD 22 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Norridge SD 80 2017 1.05 0.7 0.2 0.4 0.4 2.75 Early Warning District Financial Profile Score is 2.75 out of 4.00.

Norris City-Omaha-Enfield CUSD 3 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

North Boone CUSD 200 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

North Chicago SD 187 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

North Clay CUSD 25 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

North Greene CUSD 3 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

North Mac CUSD 34 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

North Palos SD 117 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

North Shore SD 112 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

North Wamac SD 186 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

North Wayne CUSD 200 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Northbrook ESD 27 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Northbrook SD 28 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Northbrook/Glenview SD 30 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Northfield Twp HSD 225 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Northwestern CUSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Norwood ESD 63 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition The District feels that this is an accurate representation of our current financial position.

O Fallon CCSD 90 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review

O Fallon Twp HSD 203 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Oak Grove SD 68 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review The District completed a two year 4 million dollar construction project consolidating two buildings within the district. Debt is reflective of the financing of the project.

2017 0.35 1.4 0.3 0.4 0.4 2.85 Early Warning The District only received a score of 1.0 on the Fund Balance to Revenue section, which unfairly lowers our overall score. We have funded a complete renovation project of our school over a 5 year period and paid for it from our reserves. Nearly every district has to borrow money to pay for such projects. But, by doing so, it skews our financial profile. We would hope the State would reward us, instead of penalize us, for using taxpayer's monies (fund balances) to fund such a major project. It is akin for being punished for a family using their savings instead of accruing credit card debt. We feel using our reserves was a smart tactic, but appear to be penalized for it. Thank you.

Oak Lawn CHSD 229 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Oak Lawn-Hometown SD 123 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Oak Park - River Forest SD 200 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Oak Park ESD 97 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Oakdale CCSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Oakland CUSD 5 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Oakwood CUSD 76 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning We were short two transportation payments for FY '17.

Oblong CUSD 4 2017 1.4 1.05 0.2 0.4 0.3 3.35 Review

Odell CCSD 435 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Odin PSD 722 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Expenditures had a slight increase above expected budget because of roof repairs. The District expects to complete more this year.

Oglesby ESD 125 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Ohio CCSD 17 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Ohio CHSD 505 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Okaw Valley CUSD 302 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Olympia CUSD 16 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Opdyke-Belle-Rive CCSD 5 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Orangeville CUSD 203 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Oregon CUSD 220 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Orion CUSD 223 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Orland SD 135 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Ottawa ESD 141 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Ottawa Twp HSD 140 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition District revenues are at the same level as they were in 2007. This has caused the District's expenditures to be greater than its revenues over the last 10 years and also forced the District to issue working cash bonds to account for the deficit spending.

Palatine CCSD 15 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition The District is proud of its profile score indicating continued sound fiscal management.

Palestine CUSD 3 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Palos CCSD 118 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Palos Heights SD 128 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Pana CUSD 8 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition Illinois State Funding was behind 2 payments at the end of the school year June 30, 2017. They are currently behind for this 2017-2018 school year.

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Panhandle CUSD 2 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review State revenue was not received by the district which caused the district's expenditures to revenue ratio to be reduced for FY17.

Paris CUSD 4 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Paris-Union SD 95 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Park Forest SD 163 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Park Ridge CCSD 64 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Patoka CUSD 100 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Paw Paw CUSD 271 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Pawnee CUSD 11 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Paxton-Buckley-Loda CUD 10 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review The District was assigned the designation of "Review" due to a low score in the category of "Long Term Debt." Voters approved a $31 million building bond referendum to renovate the high school and existing elementary and build a 65,000 sq. ft. addition on to the elementary school. All operating funds are stable.

Payson CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Pearl City CUSD 200 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Pecatonica CUSD 321 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Pekin CSD 303 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Pekin PSD 108 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Pembroke CCSD 259 2017 0.7 1.4 0.1 0.4 0.4 3 Early Warning We cannot manage our Fund Balance to Revenue Ratio or increase our Fund Balance appropriately without the release of our approved funding. We are being penalized for approved funding that has not been released.

Pennoyer SD 79 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Peoria Heights CUSD 325 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Peoria SD 150 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review

Peotone CUSD 207U 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Peru ESD 124 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Pikeland CUSD 10 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning The decrease in the AFR profile score for Pikeland CUSD #10 is a direct result of the decrease in state funding districts across the state have seen over the last few years. This decrease has forced us to use our reserve cash and has led to a significant reduction in our fund balances. However, the district has NOT had to issue bonds or tax anticipation warrants or other funding to continue its operations. We have been living within our means. We are hopeful the change in the state funding formula and resulting (hopefully) change in funding will get our district and others back on track financially without further reducing services to kids and families.

Pinckneyville CHSD 101 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Pinckneyville SD 50 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Plainfield SD 202 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition Plainfield Community Consolidated School District 202 has taken great pride in being fiscally responsible.

Plano CUSD 88 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Pleasant Hill CUSD 3 2017 1.4 0.7 0.2 0.4 0.2 2.9 Early Warning

Pleasant Hill SD 69 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Pleasant Plains CUSD 8 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Pleasant Valley SD 62 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Pleasantdale SD 107 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Polo CUSD 222 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Pontiac CCSD 429 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition Pontiac 429 continues to make responsible financial decisions.

Pontiac Twp HSD 90 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Pontiac-W Holliday SD 105 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Pope Co CUD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition The District's designation of Recognition reflect the solid financial status to the community and the state.

Porta CUSD 202 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Posen-Robbins ESD 143-5 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Potomac CUSD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Prairie Central CUSD 8 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Prairie Du Rocher CCSD 134 2017 1.4 0.7 0.2 0.4 0.4 3.1 Review

Prairie Grove CSD 46 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Prairie Hill CCSD 133 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Prairie-Hills ESD 144 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Prairieview-Ogden CCSD 197 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Princeton ESD 115 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Princeton HSD 500 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Princeville CUSD 326 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Prophetstown-Lyndon-Tampico CU 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Prospect Heights SD 23 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Proviso Twp HSD 209 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Putnam County CUSD 535 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Queen Bee SD 16 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition The Board of Education and Administration of Queen Bee remains committed to high levels of financial stewardship and accountability. The district financial policy guides decision-making and budgeting.

Quincy SD 172 2017 0.7 1.05 0.1 0.4 0.2 2.45 Watch

R O W V A CUSD 208 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review

Raccoon Cons SD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Ramsey CUSD 204 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Rankin CSD 98 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Rantoul City SD 137 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Rantoul Township HSD 193 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Reavis Twp HSD 220 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Red Bud CUSD 132 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Red Hill CUSD 10 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Reed Custer CUSD 255U 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Rhodes SD 84-5 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Rich Twp HSD 227 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Richland County CUSD 1 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Richland GSD 88A 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review Life Safety and Building Improvement Projects were completed with existing funds that were saved for these projects - thus creating a situation where expenditures exceeded revenues. Additionally, late payments from the State of Illinois for Mandated Categoricals were 50% behind.

Richmond-Burton CHSD 157 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Ridgeland SD 122 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Ridgeview CUSD 19 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Ridgewood CHSD 234 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition Profile score consistent with past scores

Riley CCSD 18 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

River Bend CUSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Working towards a goal of 4.0 highest recognition.

River Forest SD 90 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The FY2017 Profile Score accurately reflects the financial prudence of District 90

River Grove SD 85-5 2017 1.4 0.7 0.3 0.4 0.3 3.1 Review

River Ridge CUSD 210 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

River Trails SD 26 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Riverdale CUSD 100 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Riverside SD 96 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Riverside-Brookfield Twp SD 208 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Riverton CUSD 14 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Riverview CCSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Roanoke Benson CUSD 60 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Robein SD 85 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Robinson CUSD 2 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Rochelle CCSD 231 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Rochelle Twp HSD 212 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Rochester CUSD 3A 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Rock Falls ESD 13 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition District #13's outstanding long-term debt is due to facility improvements such as windows, AC, security and a new addition at Merrill.

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Rock Falls Twp HSD 301 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Rock Island SD 41 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Rockdale SD 84 2017 1.05 1.4 0.3 0.4 0.3 3.45 Review

Rockford SD 205 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Rockridge CUSD 300 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Rockton SD 140 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Rome CCSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Rome CCSD is diligently working to balance the budget and eliminate the deficit spending. This is very difficult, because the State of IL has a hard time funding schools as needed.

Rondout SD 72 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Rooks Creek CCSD 425 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Roselle SD 12 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Rosemont ESD 78 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Rossville-Alvin CUSD 7 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Round Lake CUSD 116 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Roxana CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Rutland CCSD 230 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Salem CHSD 600 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Salem SD 111 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Salt Creek SD 48 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Salt Fork CUSD 512 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Sandoval CUSD 501 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning The State's financial crisis and lack of mandated categorical payment received on time negatively affected our score. We were owed over $200,000 at the end of the FY17 school year. Our profile score should be adjusted to show this. This impacts and lowers our scores in sections 1, 2, and 3 of the Financial Profile Score.

Sandridge SD 172 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Sandwich CUSD 430 2017 0.7 1.05 0.2 0.4 0.4 2.75 Early Warning

Sangamon Valley CUSD 9 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Saratoga CCSD 60C 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Saunemin CCSD 438 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Scales Mound CUSD 211 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Schaumburg CCSD 54 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Schiller Park SD 81 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition The District continues to maintain financial stability while still improving and maintaining our 21st century learning centers and providing the students with programs and services to improve their likelihood of educational success and promote the power of learning.

Schuyler-Industry CUSD 5 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Scott-Morgan CUSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

SD 45 DuPage County 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

SD U-46 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Selmaville CCSD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Seneca CCSD 170 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Seneca Twp HSD 160 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Serena CUSD 2 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Sesser-Valier CUSD 196 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Shawnee CUSD 84 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Shelbyville CUSD 4 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Sherrard CUSD 200 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Shiloh CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Shiloh Village SD 85 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review

Shirland CCSD 134 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Signal Hill SD 181 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Silvis SD 34 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Skokie SD 68 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Skokie SD 69 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Skokie SD 73-5 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Smithton CCSD 130 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Somonauk CUSD 432 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

South Central CUD 401 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

South Fork SD 14 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

South Holland SD 150 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

South Holland SD 151 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

South Pekin SD 137 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

South Wilmington CCSD 74 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Southeastern CUSD 337 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Southwestern CUSD 9 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Sparta CUSD 140 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

Spoon River Valley CUSD 4 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Spring Garden CCSD 178 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Spring Lake CCSD 606 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Spring Valley CCSD 99 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review Spring Valley 99 Construction bonds will be completed 12/1/2027.

Springfield SD 186 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

St Anne CCSD 256 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

St Anne CHSD 302 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

St Charles CUSD 303 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

St Elmo CUSD 202 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

St George CCSD 258 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

St Joseph CCSD 169 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

St Joseph Ogden CHSD 305 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

St Libory Cons SD 30 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

St Rose SD 14-15 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Stark County CUSD 100 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Staunton CUSD 6 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review The District's financial profile status of "review" is a reflection of many years of proration, under-funding, and delayed mandated categorical payments. With Evidence Based Funding now in place it is expected school districts will receive the base funding minimum plus tier money each year in a timely manner in order to meet adequacy targets.

Steeleville CUSD 138 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Steger SD 194 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Sterling CUSD 5 2017 1.4 1.4 0.2 0.4 0.2 3.6 Recognition

Steward ESD 220 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Stewardson-Strasburg CUD 5A 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Stockton CUSD 206 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Streator ESD 44 2017 0.35 1.05 0.1 0.2 0.4 2.1 Watch

Streator Twp HSD 40 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Sullivan CUSD 300 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Summersville SD 79 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Summit Hill SD 161 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Summit SD 104 2017 1.4 1.05 0.2 0.4 0.1 3.15 Review Expenditures to Revenue Ratio Score Explanation: Total reported annual expenditures of $26,030,107 includes the total cost of capital improvements made during the 2016-17 school year that were offset by a $2.9 million capital lease that was recorded under "Other Financing Sources" and is not included in the revenue total. Actual Ending Fund Balances grew year over year by $1.29 million up from $5.9 million to $7.2 million.

Sunnybrook SD 171 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Sunset Ridge SD 29 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Sycamore CUSD 427 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning The District has experienced decreases/prorations in General State Aid and has also struggled with declining property values over the last 5 years. Although property values are beginning to increase, a costly teacher's contract over the last 3 years has diminished any financial gain. The establishment of healthy financial reserves during the growth period has allowed the District to deficit spend for the last 8 out of 9 years. The Board approved a three year deficit reduction plan that will result in the total reduction of $6.1 million ending with a balanced budget on 6/30/18. The District will continue to monitor the financial outlook and implement further cost reduction strategies if needed on a year by year basis. Bond restructuring took place in 2015 & 2017, and the District will continue to be fiscally responsible to the District and community when it comes to debt service costs. In spite of the current economic problems, the Sycamore School District has been able to maintain programs and provide the quality education experience demanded by the community.

Taft SD 90 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Tamaroa School Dist 5 2017 0.7 1.4 0.2 0.4 0.2 2.9 Early Warning

Taylorville CUSD 3 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Teutopolis CUSD 50 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Thomasboro CCSD 130 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition Our score remains at 3.55 because we were pro-rated by the state for so long. We have long term debt to cover the revenue issues created by the state.

Thompsonville CUSD 174 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Thornton Fractional Twp HSD 215 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Thornton SD 154 2017 1.05 0.35 0.3 0.4 0.2 2.3 Watch

Thornton Twp HSD 205 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Tolono CUSD 7 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition Unit 7 continues to maintain financial recognition status even with the state more than two sets of categorical payments behind.

Tonica CCSD 79 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Tonica Grade School District #79 - Financial Profile of Recognition.

Township HSD 211 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Township HSD 214 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Tremont CUSD 702 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Tri City CUSD 1 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Tri Point CUSD 6-J 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Tri Valley CUSD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Triad CUSD 2 2017 0.7 1.05 0.1 0.4 0.1 2.35 Watch

Trico CUSD 176 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review The District continues to see a reduction in CPPRT funding and the continues to be hindered by the lack of adequate State funding. The Trico School District continues to reduce expenditures while maintaining a quality education that promotes the social, emotional, and academic growth of every child. The District pledges to be good stewards of the received revenues and will continue to create an atmosphere that ensures each child is able to reach their full and unique potential.

Triopia CUSD 27 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Troy CCSD 30C 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Tuscola CUSD 301 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Twp HSD 113 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Union Ridge SD 86 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Union SD 81 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

United CUSD 304 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

United Twp HSD 30 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Unity Point CCSD 140 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review

Urbana SD 116 2017 1.4 1.4 0.2 0.4 0.3 3.7 Recognition

V I T CUSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Valley View CUSD 365U 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Valmeyer CUSD 3 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Vandalia CUSD 203 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Venice CUSD 3 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Vienna HSD 133 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review Due to purchasing four new school buses in order to replace costly and aged route buses the district secured financing via low cost working cash bonds (WCB). The district had discontinued its equipment refresh cycle for over 10 years due to state proration in transposition. The bond revenue had to be expensed out of fund 40, the transportation fund, as opposed to a non-operating fund, in order to get depreciation reimbursement from the state. This one action caused a slight temporary decrease in the overall profile score.

Vienna SD 55 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review

Villa Grove CUSD 302 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Virginia CUSD 64 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

W Harvey-Dixmoor PSD 147 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning

Wabash CUSD 348 2017 0.35 1.05 0.1 0.4 0.4 2.3 Watch

Wallace CCSD 195 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Waltham CCSD 185 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Waltonville CUSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Warren CUSD 205 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The approved bond is the only item keeping the district from 4.0.

Warren Twp HSD 121 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Warrensburg-Latham CUSD 11 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

Warsaw CUSD 316 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review

Washington CHSD 308 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Washington SD 52 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Waterloo CUSD 5 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Wauconda CUSD 118 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Waukegan CUSD 60 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning

Waverly CUSD 6 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

Wayne City CUSD 100 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition

Wesclin CUSD 3 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

West Carroll CUSD 314 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review West Carroll CUSD 314, with a score of 3.35, is in the second highest financial health category of Financial Review. The district will continue to look for ways to provide the highest quality education for its students without deficit spending and exhausting its reserves.

West Central CUSD 235 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

West Chicago ESD 33 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

West Lincoln-Broadwell ESD 92 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition

West Northfield SD 31 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Expenditure to Revenue Ratio includes the cost for a one time tax refund settlement agreement of $3,250,000.

West Prairie CUSD 103 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

West Washington Co CUD 10 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Westchester SD 92-5 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition

Western CUSD 12 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning

Western Springs SD 101 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Westville CUSD 2 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review

Wethersfield CUSD 230 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Wheeling CCSD 21 2017 1.05 1.4 0.3 0.4 0.3 3.45 Review The District's cost savings measures have had a favorable impact the the District's profile score.

Whiteside SD 115 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review

Will County SD 92 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Williamsfield CUSD 210 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

Williamsville CUSD 15 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition

Willow Grove SD 46 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Willow Springs SD 108 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Wilmette SD 39 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Wilmington CUSD 209U 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review

Winchester CUSD 1 2017 0.7 1.05 0.2 0.4 0.2 2.55 Watch

Windsor CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition

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District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments

Winfield SD 34 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District continues to be focused on supporting student needs while being prudent in its utilization of community resources.

Winnebago CUSD 323 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Winnetka SD 36 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District refunded $30 million in bonds during FY2017.

Winthrop Harbor SD 1 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Wolf Branch SD 113 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review

Wood Dale SD 7 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition

Wood River-Hartford ESD 15 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Woodland CCSD 50 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition

Woodland CUSD 5 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition

Woodlawn Unit School District 209 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition

Woodridge SD 68 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition As of 1/1/18 we have recevied all mandated categorical remibursements from the State for FY 2016-2017, but have yet to receive any mandated categorical remibursements from the State for FY2017-2018 (over $1M in total due to the school district). Also, we have yet to receive any new State Aid monies as allocated under the Evidence Based Funding Model (estimated at $100K).

Woodstock CUSD 200 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition

Worth SD 127 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

Yorkville CUSD 115 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition

Zeigler-Royalton CUSD 188 2017 0.35 1.05 0.1 0.1 0.1 1.7 Watch The District is currently working on reducing expenditures and hoping to increase revenues through the EBF.

Zion ESD 6 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review

Zion-Benton Twp HSD 126 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition

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Appendix

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The School District

Financial Profile

Illinois State Board of Education

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Pursuant to the authority provided by Section 1A-8 of the School Code, the Illinois State Board of Education (ISBE) developed the “School District Financial Profile” to help monitor the finances of school districts and identify which are in or are moving toward financial difficulty. This system replaced the “Financial Watch List and Financial Assurance and Accountability System (FAAS)” that had been used for the assessment of a school district’s financial health. The major change in methodology was that the FAAS utilized only one financial indicator – the Fund Balance to Revenue Ratio. The Profile includes that indicator plus four additional measures to expand our capability to accomplish a truer risk assessment. The five indicators are individually scored and weighted in order to arrive at a Total Profile Score and applicable designation. The School District Financial Profile was developed with the invaluable assistance of school superintendents, school business administrators, financial advisors, lawyers, and bond brokers throughout the state as well as major interest groups such as IASBO, IASA, ED-RED and LUDA. Influenced by their feedback, we were able to make significant enhancements in systematically analyzing/monitoring finances of all Illinois public school districts. The following provides a detailed explanation of each indicator. It is the Total Profile Score that we believe best determines a district’s financial strengths or weaknesses. This document will also lead you through the four applicable designations, Financial Recognition, Financial Review, Financial Early Warning, and Financial Watch. Financial Profile Indicators: 1. Fund Balance to Revenue Ratio – This indicator reflects the overall financial strength of the

district. It is the result of dividing the ending fund balances by the revenues for the four operating and negative IMRF/SS funds. Operating Funds are the Educational, Operations and Maintenance, Transportation and Working Cash Funds.

2. Expenditure to Revenue Ratio – This indicator identifies how much is expended for each dollar

received. It is computed by dividing total expenditures for the Educational, Operations and Maintenance, and Transportation Funds by the revenues for those same funds plus Working Cash. The calculation also takes into account remaining balances of these funds at the end of the year if a district is scoring low for their Expenditure to Revenue Ratio. This is especially beneficial to districts that have saved for projects and are now incurring the expenditures for them or who have healthy fund balances even after spending a portion of their savings.

3. Days Cash on Hand – This indicator provides a projected estimate of the number of days a district could

meet operating expenditures provided no additional revenues were received. It is computed by dividing the total expenditures of the Educational, Operations and Maintenance, and Transportation Funds by 360 days to obtain an average expenditure per day. Then the total cash on hand and investments for the same funds plus working Cash are divided by the average expenditures per day. As with the Fund Balance to Revenue Ratio and the Expenditure to Revenue Ratio, the Working Cash Fund has now been incorporated into the calculation.

4. Percent of Short-Term Borrowing Ability Remaining – Districts often incur short-term debt due to

several factors (i.e., delays in receipt of local revenues, etc.). For this indicator, the sum of unpaid Tax Anticipation Warrants is divided by 85% of the Equalized Assessed Valuation (EAV) multiplied by the sum of the tax rates for the Educational, Operations and Maintenance, and Transportation Funds.

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5. Percent of Long-Term Debt Margin Remaining – A district often incurs long-term debt for major expenditures such as buildings and equipment. This total is derived by the product of the district’s EAV multiplied by its maximum general obligation debt limitation, reduced by any outstanding long- term debt.

Total Profile Score: Each indicator is scored in order to obtain a district’s overall School District Financial Profile Score. This overall score is computed for the most current year’s financial data. Each indicator is calculated and the results are slotted into a category of a four, three, two, or one with four being the highest and best category possible. Each indictor is weighted and the weighted indicators’ scores are summed to obtain a district’s overall “Total Profile Score”.

Fund Balance to Revenue Ratio (has a weighting of 35%) Category 4 Greater or equal to 25% [lowest risk] Category 3 Less than 25% but greater or equal to 10% Category 2 Less than 10% but greater or equal to 0% Category 1 Less than 0% [highest risk] Expenditures to Revenue Ratio (EXRV) (has a weighting of 35%) Category 4 District is spending $1.00 or less for every dollar they are receiving [lowest risk] Category 3 District is spending more than $1.00 to $1.10 for every dollar they receive Category 2 District is spending more than $1.10 to $1.20 for every dollar they receive Category 1 District is spending more than $1.20 for every dollar they receive [highest risk] If the resulting calculation places a district in category 1 or 2, and the Fund Balance to Revenue Ratio (FBRR) is a category 4 then the following calculation is completed: • (FBRR - .1) divided by (EXRV – 1.0) • If the result is greater than 2, then the Expenditures Revenue score is assigned a 3 • If the result is greater than 1 but less than 2, then the Expenditure Revenue score is assigned a 2 Days Cash on Hand (has a weighting of 10%) Category 4 At least 180 days cash on hand [lowest risk] Category 3 Less than 180 days cash on hand to at least 90 days cash on hand Category 2 Less than 90 days cash on hand to at least 30 days cash on hand Category 1 Less than 30 days cash on hand [highest risk] Percentage of Short-Term Borrowing and Long-Term Borrowing Remaining (Short-term and Long-term borrowing each has a weighting of 10%) Category 4 Greater than or equal to 75% debt margin remaining [lowest risk] Category 3 Less than 75% but at least 50% debt margin remaining

Category 2 Less than 50% but at least 25% debt margin remaining Category 1 Less than 25% debt margin remaining [highest risk]

The Total Profile Score is the sum of the five weighted scores. The highest score a district may receive is a 4.00 and the lowest score is 1.00.

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Your School District Financial Profile Designation: If a district receives a score of 3.54 - 4.00, they are in the highest category of financial strength - Financial Recognition. These districts require little or no review or involvement by ISBE unless requested by the district. If a district receives a score of 3.08 - 3.53, they are in the next highest financial health category of Financial Review. Districts in this category will be given a limited review by ISBE, but they will be monitored for potential downward trends. Staff will be assessing the next year’s school budget for negative trends. If a district receives a score of 2.62 - 3.07, they are placed in the category of Financial Early Warning. ISBE will be monitoring these districts closely and offering proactive technical assistance (e.g., financial projections and cash flow analysis, etc.) These districts will also be reviewed to determine whether they meet the criteria set forth in Article 1A-8 of the School Code to be certified in financial difficulty and possibly qualify for a Financial Oversight Panel. If a district receives a score of 1.00 - 2.61, they are in the highest risk category of Financial Watch. As with the Financial Early Warning districts, ISBE will be monitoring these districts very closely and offering them technical assistance including, but not limited to, financial projections, cash flow analysis, budgeting, personnel inventories, and enrollment projections. These districts will also be reviewed to determine whether they meet criteria set forth in Article 1A-8 of the School Code to be certified in financial difficulty and qualify for a Financial Oversight Panel. Your comments regarding your district’s finances are an integral part of the profile. While the Profile is generated from the District’s Annual Financial Report (AFR), there are often extenuating circumstances outside of the School Administration’s control which have a financial impact on the district. It is within the Comments portion of the Profile that districts are afforded the opportunity to verbally and publicly convey what has transpired in their district which may have or will impact their Total Profile Score. This will allow for the explanation of significant local financial issues such as cash versus accrual accounting implications and timing of revenue receipts verses expenditures incurred for unique circumstances such as school construction projects. In this capacity, the Profile can be implemented as a communication vehicle for a district’s constituents. We will present Total Profile Scores with the applicable School District comments at our anticipated March Board Meeting. The Profile Scores and Comments will then be listed at the School District Financial Profile website. This website includes a seven year analysis (sorted by district name, county, and designation), a searchable application that will display a 5-year track record. For further questions regarding The School District Financial Profile, contact a consultant in the School Business Division at the Illinois State Board of Education at (217) 785-8779 or by email at [email protected].

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