ISBE's 2015 Financial Profile

ILLINOIS STATE BOARD OF EDUCATION

Fiscal Year 2015 School District Financial Profile Scores, based upon Fiscal Year 2014 Annual Financial Reports

James T. Meeks Chairman

Christopher A. Koch, Ed.D.

State Superintendent of Education

Illinois State Board of Education Fiscal Year 2015 School District Financial Profile Scores

Based on Fiscal Year 2014 Annual Financial Reports Enclosed is the Fiscal Year 2015 School District Financial Profile Scores based on the Fiscal Year 2014 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, and Percentage of Remaining Long-Term Borrowing Ability

A detailed explanation of these indicators and the Financial Profile calculation formulae are shown in Appendix A to the report. They are also available on the ISBE website at http://www.isbe.net/sfms/afr/profile.pdf 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, Financial Review, Financial Early Warning, and Financial Watch

with Financial Recognition being the highest category. This is the twelfth year that the Financial Profile has been used to evaluate districts.

Beginning with the 2004 Financial Profile through the 2009 Financial Profile, the number of districts in Financial Recognition status has increased each year.

In 2010 the number of districts in Financial Recognition decreased to 578 from the previous years 626. For the 2011 and 2012 Financial Profiles, the number of districts in Financial Recognition increased

again to 604 and 670, respectively. For 2013, 2014, and 2015 the number of districts in Financial Recognition has declined to 562, 560,

and 553 respectively. The 2015 Financial Profile continues to reflect the difficult economic times every district in the State is realizing. The number of districts realizing Financial Recognition for 2015 Profile decreased to 553 districts (64.3% of 860 districts), resulting in seven fewer districts in the highest category compared to last year and 117 fewer when compared to the 2012 Financial Profile. The number of districts realizing Financial Watch decreased to 38 (4.4% of 860 districts) from 49 last year. The data point derived from the 2015 Financial Profile Data is that the overall average score for 2014 was Financial Review and the 2015 overall average score has increased to Financial Recognition. See Graph 1 for the number of districts in Financial Recognition for the Financial Profile years 2004 through 2015.

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0

100

200

300

400

500

600

700

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

356

449

488 513

612 626 578 604670

562 560 553

Number of Districts in Financial RecognitionGraph 1

2011 2012 2013 2014 2015

Fund Balance to Revenue Ratio 3.73 3.79 3.78 3.78 3.77

Expenditure to Revenue Ratio 3.57 3.68 3.31 3.25 3.35

Days Cash on Hand 3.26 3.36 3.33 3.34 3.38

Short-Term Debt 3.96 3.98 3.98 3.98 3.98

Long-Term Debt 3.08 3.03 2.99 2.96 2.92

2.9

3.1

3.3

3.5

3.7

3.9

4.1Financial Profile Trend Line Indicator's

Fund Balance toRevenue Ratio

Expenditure toRevenue Ratio

Days Cash on Hand

Short-Term Debt

Long-Term Debt

Graph 2

As denoted in Graph 2 above: The average Expenditure to Revenue Ratio Indicator trend line improved from last years Financial Profile to this years Profile.

In Fiscal Year 2014 districts spent an average of $1.00 for every dollar of revenue received compared to an average of $1.016 in FY 2013.

However, the average Fund Balance to Revenue Ratio score has remained constant over the past years, with a slight decrease in FY 2014.

This is an indication that reserves are being to be diminished

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Even though the average of the Expenditure to Revenue Ratios reflect a slight increase, overall districts continue to deficit spend which is diminishing fund balances

Further, the Long-Term Debt indicator continues on a downward trajectory. This indicates that districts are continuing to decrease their expenditures and incur debt to sustain fund

balances and operations. In FY 2014, districts issued $356.5 million in new debt in the operating funds; $72 million (25.3%) more

than the $284.5 million new debt that was issued in the prior FY 2013. (See Graph 3)

Further, information submitted by school districts for FY2015 projects that the number of districts with deficits will increase to 550 or 64.2% of the total districts compared to the FY 2014 which reflects 364 or 42.4%.

$0.0

$50.0

$100.0

$150.0

$200.0

$250.0

$300.0

$350.0

$400.0

FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

Series1 $278.8 $281.5 $369.4 $274.0 $239.4 $284.5 $356.5

In t

he

th

ou

san

ds

Amount of Long-Term Debt Issued Each Fiscal Year

Graph 3

2011 2012 2013 2014 2015

Average Profile Score 3.60 3.66 3.54 3.52 3.54

3.45

3.50

3.55

3.60

3.65

3.70

Average Profile Score Trend Line

Average Profile Score

Graph 4

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Graph 4 reflects the average Financial Profile score for the 2011 Financial Profile through the 2015 Financial Profile. School finance is a complicated topic. Given this complexity and the financial and accounting differences among the 860 Illinois school districts, there will likely always be issues with how school district finances are characterized. The issues most often identified include:

Weighting a deficit more than short-term or long-term borrowing (incentive to borrow without really improving the financial condition)

Timing of revenues (e.g. early receipt of local taxes or late state payments)

As the Financial Profile is a snap shot in time of a districts finances, the data alone cannot give a holistic view of the districts financial picture. Payment Delays Many school districts have inquired about their rankings in the Financial Profile due to delays in the receipt of the mandated categorical payments. In Fiscal Year 2014, school districts received five mandated categorical payments instead of the customary four. This was one delayed payment from fiscal year 2013 and all four of fiscal year 2014 payments. Mandated categorical payments were not delayed in fiscal year 2014. Beginning with the 2009 Financial Profile, Section 1A-8 of the School Code [105 ILCS 1A-8] mandates that the Financial Profile calculations shall incorporate delayed State Payments for General State Aid and Mandated Categorical. Because last years Financial Profile incorporated the payment that was delayed until this year, this years Financial Profile is adjusted for that payment and reflects only the normal four mandated categorical payments. For cash basis school districts, this resulted in adjustments to the Revenue to Fund Balance Ratio, Expenditure to Revenue Ratio, and Days Cash on Hand indicators. The adjustment for accrual basis districts depended upon the amount of delayed payments that were recognized in the AFR. Summary of Watch List Districts Of the 49 districts that were on the Watch List last year:

Four improved to Recognition Nine improved to Review Fourteen improved to Early Warning Twenty one remained as Watch One consolidated

For the twenty-seven districts that made improvements, all made expenditures reductions and twelve of the twenty-seven issued long-term Working Cash Fund bonds (44.4%). ISBE has four geographically located field staff that work with districts facing financial difficulty. Of the twenty-seven districts that improved, these four employees met and working with fifteen of the districts. There are seventeen new districts that were added to the Watch category this year:

Five decreased from Review Twelve decreased from Early Warning

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Results of the Financial Profile (Table 1 and Graph 5)

Table 1 FY10 Financial

Profile Based on FY09 data

Adjusted

FY11 Financial


Adjusted

FY12 Financial


Adjusted

FY13 Financial


Adjusted

FY14 Financial


Adjusted

FY15 Financial


Adjusted

Financial Recognition 578 604 670 562 560 553

Financial Review 196 188 143 191 181 199

Financial Early

Warning 66 52 37 67 72 70

Financial Watch 29 24 17 45 49 38

Total 869 868 867 865 862 860

2010 Adjusted 2011 Adjusted 2012 Adjusted 2013 Adjusted 2014 Adjusted 2015 Adjusted

578 604670

562 560 553

196 188143

191 181 199

66 52 37 67 72 70

29 24 17 45 49 38

Results of Financial Profile

Financial Recognition Financial Review Financial Early Warning Financial Watch

Graph 5

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A summary of the location of the 38 districts in the Financial Watch category follows:

Four in St. Clair County

Three in Jefferson and Madison Counties

Two in Bureau, Grundy, Lake and Perry Counties

One in Calhoun, City of Chicago, Clinton, Cumberland, Franklin, Hamilton, Jackson, Johnson, Kane, LaSalle, Lawrence, Macon, Marion, McHenry, Pike, Tazewell, Vermilion, Washington, Will and Woodford counties.

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Financial Watch Designations From 2004 through 2009 the number of school districts in the financial watch category has declined

each year until 2010. This was the first year there has been an increase in the number of districts in this category.

For the 2011 Financial Profile the number of districts in Financial Watch decreased again and continued to decrease for 2012.

The 2013 and 2014 Financial Profile once again reflects increases in the number of districts in the Financial Watch designation.

For the 2015 Financial Profile the number of district in the Financial Watch designation decreased by 11 from the 2014 year to 38 school districts.

The 2015 Financial Profile continues to reflect the difficult economic times every district in the state is realizing. While the number of districts in the lowest category, Financial Watch decreased to 38 districts from 49 districts, district were still required to decrease their expenditure and incur long-term debt to sustain operations.

For the 2015 Financial Profile compared to the 2014 Financial Profile, the number of districts in the lowest designation category, Financial Watch, decreased by 11 districts or 22% (currently 38 school districts compared to 49 school districts last year)

o For the 2014 Financial Profile compared to the 2013 Financial Profile, the number of districts in the lowest designation category increased by 4 school districts or 9% (49 compared to 45)

o For the 2013 Financial Profile compared to the 2012 Financial Profile, the number of districts in the lowest designation category increased by 28 school districts or 165% (45 compared to 17)

12.6% of the school districts are in the lowest two designation categories compared with 14.0% last year

School District Budget Analysis -- Deficit Spending Table 2 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, Pupil Transportation, and Working Cash.

Table 2 2009 Annual

Financial Report

2010 Annual

Financial Report

2011 Annual

Financial Report

2012 Annual

Financial Report

2013 Annual

Financial Report

2014 Annual

Financial Report

2015 Budget Report

Total Number of School Districts 867 864 863 861 862 860 857

Total Number of Deficit Spending School Districts

355 327 157 415 420 364 550

Percentage of Deficit Spending School Districts

40.9% 37.8% 18.2% 48.2% 48.7% 42.3% 64.2%

Given economic conditions, school districts anticipate that their financial position will worsen in the coming year. Information submitted by school districts for FY2015 projects that the number of districts with deficits will increase to 550 or 64.2% of the total districts compared to the FY 2014 which reflected 364 or 42.3%. There are 171 districts that report their Annual Financial Report on the modified accrual basis of accounting. Most of these districts prepare their budgets on the cash basis of accounting. Therefore, their budgets do not reflect

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the modified accrual adjustments as their Annual Financial Reports do. One reason districts reflect improvement for FY 2011 and FY 2014 over the prior years is due to cash basis of accounting and districts receiving five mandated categorical payments. School districts submit a deficit reduction plan if their budgets are not balanced and they do not have an adequate fund balance to sustain the deficit. An adequate fund balance is defined as an ending fund balance that is three times the deficit amount. For example, if a district incurred a deficit of $100,000, it would be required to submit a deficit reduction plan if the ending fund balance was less than $300,000. Of the 550 districts that project that they will incur deficits in Fiscal Year 2015, 95 school districts were required to submit a deficit reduction plan. ISBE staff will continue to monitor these school districts. Staff is reviewing to ensure that all school districts required to submit a deficit reduction plan have done so. After a thorough review, staff will report districts that meet the criteria for certification in financial difficulty. Summary School district administrators facing difficult economic times continue to make hard choices. They have chosen to reduce expenditures via reductions in force, to forgo supplies, delay facility repairs/maintenance, purchase buses, and to outsource operations. They have also increased cash balances by issuing debt or restructuring debt payments. Financial performance in the school districts has been impacted by the unavailability of debt, reduced State funding appropriations, delays in receipt of state funding and local revenues, EAV declines in non-tax capped school districts, a decline in new EAV growth for tax capped school districts, and the infusion of revenue from the Federal American Recovery and Reinvestment Act (ARRA).. Dependent upon funding appropriations for fiscal year 2016, districts could be further impacted financially. Districts are now at a point where additional budget reductions are going to be very difficult to realize without impacting the education of students.

The trajectory of school districts Financial Profile scores is toward the mid-range. There are fewer districts in Financial Recognition this year, reflecting movement towards Financial Review. There are also fewer districts in the lowest category of Financial Watch, reflecting movement towards Financial Early Warning and Financial Review.

Districts are issuing long-term debt to sustain day-to-day operations

2015 Financial Profile (Based upon 2014 Annual Financial Data)

Comparison between Districts Original Score and Adjusted Score

(Scores were adjusted for delayed payment of Mandated Categoricals)

Financial Profile Scores

Comparison between the Original Score and the Adjusted Score

DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designatio Adjusted Designation

Abingdon-Avon CUSD 27633048276026 Cash 4.00 4.00Recognition Recognition

A-C Central CUSD 26246009262026 Cash 3.90 3.55Recognition Recognition

Addison SD 419022004002 Accrual 3.90 3.90Recognition 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 3.10 3.10Review Review

Allen-Otter Creek CCSD 6535050065004 Cash 4.00 4.00Recognition Recognition

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

Altamont CUSD 1003025010026 Cash 2.90 2.90Early Warning Early Warning

Alton CUSD 1141057011026 Cash 2.45 2.10Watch Watch

AlWood CUSD 22528037225026 Cash 3.80 3.45Recognition Review *

Amboy CUSD 27247052272026 Cash 4.00 4.00Recognition Recognition

Anna CCSD 3702091037004 Cash 3.90 3.90Recognition Recognition

Anna Jonesboro CHSD 8102091081016 Cash 3.90 3.55Recognition Recognition

Annawan CUSD 22628037226026 Cash 3.55 3.55Recognition Recognition

Antioch CCSD 3434049034004 Cash 3.65 3.65Recognition 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.

** Indicates Whiteside School District did not submit an FY14 AFR and is placed in the Financial Watch category.

March 2015


Argenta-Oreana CUSD 139055001026 Cash 3.45 3.45Review Review

Argo CHSD 21707016217016 Accrual 3.55 3.55Recognition Recognition

Arlington Heights SD 2505016025002 Accrual 4.00 4.00Recognition Recognition

Armstrong Twp HSD 22554092225017 Cash 3.65 3.65Recognition Recognition

Armstrong-Ellis Cons SD 6154092061003 Cash 3.30 3.30Review Review

Arthur CUSD 30511021305026 Cash 3.90 3.55Recognition Recognition

Ashley CCSD 1513095015004 Cash 2.40 2.40Watch Watch

Ashton-Franklin Center CUSD 27547052275026 Cash 3.65 3.65Recognition Recognition

Astoria CUSD 122029001026 Cash 3.55 3.55Recognition Recognition

Athens CUSD 21338065213026 Cash 3.80 3.45Recognition Review *

Atwood Hammond CUSD 3939074039026 Cash 2.90 2.90Early Warning Early Warning

Atwood Heights SD 12507016125002 Cash 3.70 3.70Recognition Recognition

Auburn CUSD 1051084010026 Cash 4.00 4.00Recognition Recognition

Aurora East USD 13131045131022 Cash 3.25 3.25Review Review

Aurora West USD 12931045129022 Accrual 2.55 2.55Watch Watch

Aviston SD 2113014021002 Cash 3.90 3.90Recognition Recognition

Avoca SD 3705016037002 Accrual 4.00 4.00Recognition Recognition

Ball Chatham CUSD 551084005026 Cash 3.25 2.90Review Early Warning *

Bannockburn SD 10634049106002 Accrual 4.00 4.00Recognition Recognition

Barrington CUSD 22034049220026 Accrual 3.55 3.55Recognition Recognition

Bartelso SD 5713014057002 Cash 3.65 3.65Recognition Recognition

Bartonville SD 6648072066002 Cash 3.90 3.90Recognition Recognition

Batavia USD 10131045101022 Accrual 3.35 3.35Review Review

Beach Park CCSD 334049003004 Cash 2.90 2.90Early Warning Early Warning

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March 2015


Beardstown CUSD 1546009015026 Cash 3.80 3.45Recognition Review *

Beecher City CUSD 2003025020026 Cash 3.65 3.65Recognition Recognition

Beecher CUSD 200U56099200U26 Cash 3.80 3.80Recognition Recognition

Belle Valley SD 11950082119002 Cash 3.70 3.70Recognition Recognition

Belleville SD 11850082118002 Cash 3.45 3.00Review Early Warning *

Belleville Twp HSD 20150082201017 Cash 2.90 2.90Early Warning Early Warning

Bellwood SD 8806016088002 Cash 3.15 2.80Review Early Warning *

Belvidere CUSD 10004004100026 Cash 3.80 3.80Recognition Recognition

Bement CUSD 539074005026 Cash 3.10 2.75Review Early Warning *

Benjamin SD 2519022025002 Cash 3.90 3.90Recognition Recognition

Bensenville SD 219022002002 Cash 3.35 3.35Review Review

Benton CCSD 4721028047004 Cash 3.35 3.00Review Early Warning *

Benton Cons HSD 10321028103013 Cash 3.90 3.90Recognition Recognition

Berkeley SD 8706016087002 Accrual 3.45 3.45Review Review

Berwyn North SD 9806016098002 Accrual 4.00 4.00Recognition Recognition

Berwyn South SD 10006016100002 Accrual 3.15 3.15Review Review

Bethalto CUSD 841057008026 Cash 2.20 2.20Watch Watch

Bethel SD 8225041082002 Cash 3.90 3.90Recognition Recognition

Big Hollow SD 3834049038002 Cash 2.45 2.10Watch Watch

Bismarck Henning CUSD54092001026 Cash 3.00 3.00Early Warning Early Warning

Bloom Twp HSD 20607016206017 Cash 3.80 3.80Recognition Recognition

Bloomingdale SD 1319022013002 Cash 4.00 4.00Recognition Recognition

Bloomington SD 8717064087025 Cash 3.55 3.55Recognition Recognition

Blue Ridge CUSD 1817020018026 Cash 3.80 3.45Recognition Review *

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March 2015


Bluford CCSD 11425041114004 Cash 2.55 2.55Watch Watch

Bond County CUSD 203003002026 Cash 2.90 2.90Early Warning Early Warning

Bourbonnais SD 5332046053002 Accrual 3.55 3.55Recognition Recognition

Braceville SD 7524032075002 Cash 3.10 2.75Review Early Warning *

Bradford CUSD 128088001026 Cash 3.90 3.90Recognition Recognition

Bradley Bourbonnais CHSD 30732046307016 Cash 3.90 3.80Recognition Recognition

Bradley SD 6132046061002 Cash 3.55 3.55Recognition Recognition

Breese ESD 1213014012004 Cash 1.95 1.95Watch Watch

Bremen CHSD 22807016228016 Cash 3.55 3.55Recognition Recognition

Brimfield CUSD 30948072309026 Cash 3.70 3.70Recognition Recognition

Brookfield Lagrange Park SD 9506016095002 Accrual 3.80 3.80Recognition Recognition

Brooklyn UD 18850082188022 Cash 3.25 3.25Review Review

Brookwood SD 16707016167002 Cash 3.70 3.70Recognition Recognition

Brown County CUSD 146005001026 Cash 3.45 3.45Review Review

Brownstown CUSD 20103026201026 Cash 3.80 3.80Recognition Recognition

Brussels CUSD 4240007042026 Cash 4.00 3.90Recognition Recognition

Buncombe Cons SD 4302044043003 Cash 3.45 3.45Review Review

Bunker Hill CUSD 840056008026 Cash 3.90 3.90Recognition Recognition

Burbank SD 11107016111002 Cash 4.00 4.00Recognition Recognition

Bureau Valley CUSD 34028006340026 Cash 3.35 3.00Review Early Warning *

Burnham SD 154-507016154502 Cash 3.45 3.45Review Review

Bushnell Prairie City CUSD 17026062170026 Cash 3.55 3.55Recognition Recognition

Butler SD 5319022053002 Cash 4.00 4.00Recognition Recognition

Byron CUSD 22647071226026 Cash 3.90 3.90Recognition Recognition

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March 2015


Cahokia CUSD 18750082187026 Accrual 3.15 3.15Review Review

Cairo USD 102002001022 Cash 3.90 3.55Recognition Recognition

Calhoun CUSD 4040007040026 Cash 2.80 2.45Early Warning Watch *

Calumet City SD 15507016155002 Cash 3.70 3.70Recognition Recognition

Calumet Public SD 13207016132002 Cash 3.80 3.80Recognition Recognition

Cambridge CUSD 22728037227026 Cash 3.90 3.90Recognition Recognition

Canton Union SD 6622029066025 Cash 3.45 3.45Review Review

Carbon Cliff-Barstow SD 3649081036002 Cash 3.00 2.90Early Warning Early Warning

Carbondale CHSD 16530039165016 Cash 3.90 3.90Recognition Recognition

Carbondale ESD 9530039095002 Cash 3.90 3.90Recognition Recognition

Carlinville CUSD 140056001026 Cash 4.00 4.00Recognition Recognition

Carlyle CUSD 113014001026 Cash 4.00 3.65Recognition Recognition

Carmi-White County CUSD 520097005026 Cash 3.00 3.00Early Warning Early Warning

Carrier Mills-Stonefort CUSD 220083002026 Cash 3.10 3.10Review Review

Carrollton CUSD 140031001026 Cash 3.90 3.90Recognition Recognition

Carterville CUSD 521100005026 Cash 3.25 3.25Review Review

Carthage ESD 31726034317004 Cash 3.65 3.65Recognition Recognition

Cary CCSD 2644063026004 Accrual 3.35 3.35Review Review

Casey-Westfield CUSD 4C11012004C26 Cash 3.35 2.90Review Early Warning *

Cass SD 6319022063002 Cash 3.45 3.45Review Review

Catlin CUSD 554092005026 Cash 3.55 3.55Recognition Recognition

CCSD 14607016146004 Accrual 3.80 3.80Recognition Recognition

CCSD 16807016168004 Cash 3.65 3.65Recognition Recognition


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March 2015






Center Cass SD 6619022066002 Cash 4.00 4.00Recognition Recognition

Central A & M CUD 2111087021026 Cash 3.90 3.90Recognition Recognition

Central CHSD 7113014071016 Cash 4.00 3.65Recognition Recognition

Central City SD 13313058133002 Cash 3.00 3.00Early Warning Early Warning

Central CUSD 301001003026 Cash 3.65 3.65Recognition Recognition

Central CUSD 30131045301026 Cash 3.80 3.80Recognition Recognition

Central CUSD 432038004026 Cash 3.45 3.45Review Review

Central SD 10450082104002 Cash 3.70 3.70Recognition Recognition

Central SD 5153090051002 Cash 3.45 3.45Review Review

Central Stickney SD 11007016110002 Cash 4.00 4.00Recognition Recognition

Centralia HSD 20013058200017 Cash 2.10 2.10Watch Watch

Centralia SD 13513058135002 Cash 3.45 3.45Review Review

Century CUSD 10002077100026 Cash 3.80 3.45Recognition Review *

Cerro Gordo CUSD 10039074100026 Cash 3.70 3.35Recognition Review *

Chadwick-Milledgeville CUSD 39908008399026 Cash 3.55 3.55Recognition Recognition

Champaign CUSD 409010004026 Accrual 3.90 3.90Recognition Recognition

Chaney-Monge SD 8856099088002 Cash 3.90 3.90Recognition Recognition

Channahon SD 1756099017002 Accrual 4.00 4.00Recognition Recognition

Charleston CUSD 111015001026 Cash 3.55 3.55Recognition Recognition

Cherry SD 9228006092002 Cash 2.05 2.05Watch Watch

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March 2015


Chester CUSD 13945079139026 Cash 3.35 3.35Review Review

Chester N HSD 12245079122019 Cash 3.35 3.35Review Review

Chester-East Lincoln CCSD 6138054061004 Cash 3.80 3.45Recognition Review *

Chicago Heights SD 17007016170002 Cash 3.65 3.65Recognition Recognition

Chicago Ridge SD 127-507016127502 Cash 3.80 3.80Recognition Recognition

Christopher USD 9921028099026 Cash 3.60 3.60Recognition Recognition

CHSD 11734049117016 Cash 4.00 4.00Recognition Recognition

CHSD 12834049128016 Accrual 4.00 4.00Recognition 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 2.45 2.45Watch Watch

Clay City CUSD 1012013010026 Cash 3.70 3.70Recognition Recognition

Clinton CUSD 1517020015026 Cash 3.90 3.90Recognition Recognition

Coal City CUSD 124032001026 Cash 3.90 3.90Recognition Recognition

Cobden SUD 1702091017022 Cash 3.45 3.45Review Review

Collinsville CUSD 1041057010026 Cash 3.90 3.90Recognition Recognition

Colona SD 19028037190002 Cash 3.65 3.55Recognition Recognition

Columbia CUSD 445067004026 Cash 3.80 3.80Recognition Recognition

Comm Cons SD 5905016059004 Accrual 3.65 3.65Recognition Recognition

Cons HSD 23007016230013 Cash 4.00 3.65Recognition Recognition

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March 2015


Cons SD 15844063158022 Accrual 3.60 3.60Recognition Recognition

Cook County SD 13007016130002 Cash 3.45 3.45Review Review

Cornell CCSD 42617053426004 Cash 3.80 3.80Recognition Recognition

Coulterville USD 145079001022 Cash 3.45 3.45Review Review

Country Club Hills SD 16007016160002 Cash 3.60 3.25Recognition Review *

County of Union Sch Dist No4302091043004 Cash 3.80 3.80Recognition Recognition

County of Winnebago SD 32004101320026 Cash 3.45 3.45Review Review

County of Woodford School43102122017 Cash 4.00 3.90Recognition Recognition

Cowden-Herrick CUSD 3A11087003A26 Cash 3.55 3.45Recognition Review *

Crab Orchard CUSD 321100003026 Cash 2.90 2.90Early Warning Early Warning

Crescent Iroquois CUSD 24932038249026 Cash 3.65 3.20Recognition Review *

Creston CCSD 16147071161004 Cash 4.00 4.00Recognition Recognition

Crete Monee CUSD 201U56099201U26 Accrual 3.35 3.35Review Review

Creve Coeur SD 7653090076002 Cash 3.65 3.65Recognition Recognition

Crystal Lake CCSD 4744063047004 Accrual 3.55 3.55Recognition Recognition

Cumberland CUSD 7711018077026 Cash 3.80 3.45Recognition Review *

CUSD 20019022200026 Accrual 3.45 3.45Review Review

CUSD 20119022201026 Accrual 4.00 4.00Recognition Recognition

CUSD 3 Fulton County22029003026 Cash 3.45 3.45Review Review

CUSD 30031045300026 Accrual 3.25 3.25Review Review

CUSD 401001004026 Cash 3.80 3.80Recognition Recognition

Cypress SD 6402044064002 Cash 3.65 3.55Recognition Recognition

Dakota CUSD 20108089201026 Cash 3.90 3.90Recognition Recognition

Dallas ESD 32726034327004 Cash 3.90 3.45Recognition Review *

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March 2015


Dalzell SD 9828006098002 Cash 3.55 3.45Recognition Review *

Damiansville SD 6213014062002 Cash 3.15 3.15Review Review

Danville CCSD 11854092118024 Accrual 3.35 3.35Review Review

Darien SD 6119022061002 Accrual 4.00 4.00Recognition Recognition

Decatur SD 6139055061025 Cash 3.25 3.25Review Review

Deer Creek-Mackinaw CUSD 70153090701026 Cash 3.80 3.45Recognition Review *

Deer Park CCSD 8235050082004 Cash 3.90 3.90Recognition Recognition

Deerfield SD 10934049109002 Accrual 4.00 4.00Recognition Recognition

DeKalb CUSD 42816019428026 Accrual 3.35 3.35Review Review

Deland-Weldon CUSD 5739074057026 Cash 3.10 3.00Review Early Warning *

Delavan CUSD 70353090703026 Cash 4.00 4.00Recognition Recognition

DePue USD 10328006103022 Accrual 3.55 3.45Recognition Review *

DeSoto Cons SD 8630039086003 Cash 2.45 2.45Watch Watch

Diamond Lake SD 7634049076002 Cash 4.00 4.00Recognition Recognition

Dieterich CUSD 3003025030026 Cash 3.55 3.55Recognition Recognition

Dimmick CCSD 17535050175004 Accrual 3.90 3.90Recognition Recognition

District 50 Schools53090050002 Cash 4.00 4.00Recognition Recognition

Dixon USD 17047052170022 Accrual 3.55 3.55Recognition Recognition

Dodds CCSD 725041007004 Cash 3.80 3.80Recognition Recognition

Dolton SD 14807016148002 Cash 3.70 3.70Recognition Recognition

Dolton SD 14907016149002 Accrual 3.25 3.25Review Review

Dongola USD 6602091066022 Cash 3.10 3.10Review Review

Donovan CUSD 332038003026 Cash 3.65 3.65Recognition Recognition

Downers Grove GSD 5819022058002 Accrual 3.55 3.55Recognition Recognition

Page 9 of 36



March 2015


Dunlap CUSD 32348072323026 Cash 3.80 3.80Recognition Recognition

DuPage HSD 8819022088016 Accrual 3.45 3.45Review Review

Dupo CUSD 19650082196026 Cash 3.60 3.25Recognition Review *

Duquoin CUSD 30030073300026 Cash 2.80 2.80Early Warning Early Warning

Durand CUSD 32204101322026 Cash 4.00 4.00Recognition Recognition

Dwight Common SD 23217053232002 Cash 3.90 3.90Recognition 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 3.15 2.80Review Early Warning *

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

East Coloma - Nelson CESD 2055098020002 Cash 4.00 4.00Recognition Recognition

East Dubuque USD 11908043119022 Cash 3.90 3.90Recognition Recognition

East Maine SD 6305016063002 Accrual 4.00 4.00Recognition Recognition

East Moline SD 3749081037002 Cash 2.65 2.65Early Warning Early Warning

East Peoria CHSD 30953090309016 Cash 3.55 3.55Recognition Recognition

East Peoria SD 8653090086002 Cash 3.90 3.90Recognition Recognition

East Prairie SD 7305016073002 Cash 3.65 3.65Recognition Recognition

East Richland CUSD 112080001026 Cash 3.60 3.60Recognition Recognition

East St Louis SD 18950082189022 Accrual 3.60 3.60Recognition Recognition

Eastland CUSD 30808008308026 Cash 3.55 3.55Recognition Recognition

Edgar County CUD 611023006026 Cash 3.45 3.45Review Review

Edinburg CUSD 410011004026 Cash 4.00 4.00Recognition Recognition

Edwards County CUSD 120024001026 Cash 3.55 3.55Recognition Recognition

Edwardsville CUSD 741057007026 Accrual 2.45 2.45Watch Watch

Page 10 of 36



March 2015


Effingham CUSD 4003025040026 Cash 3.65 3.65Recognition Recognition

Egyptian CUSD 502002005026 Cash 4.00 4.00Recognition Recognition

El Paso-Gridley CUSD 1143102011026 Cash 2.85 2.85Early Warning Early Warning

Eldorado CUSD 420083004026 Cash 3.35 3.35Review Review

Elmhurst SD 20519022205026 Accrual 3.45 3.45Review Review

Elmwood CUSD 32248072322026 Cash 3.55 3.55Recognition Recognition

Elmwood Park CUSD 40106016401026 Accrual 3.80 3.70Recognition Recognition

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 155098001026 Cash 4.00 4.00Recognition Recognition

ESD 15907016159002 Cash 3.70 3.60Recognition Recognition

Eswood CCSD 26947071269004 Cash 4.00 4.00Recognition Recognition

Eureka CUD 14043102140026 Cash 3.55 3.55Recognition Recognition

Evanston CCSD 6505016065004 Cash 3.35 3.00Review Early Warning *

Evanston Twp HSD 20205016202017 Accrual 4.00 3.90Recognition Recognition

Evergreen Park CHSD 23107016231016 Cash 4.00 4.00Recognition Recognition

Evergreen Park ESD 12407016124002 Accrual 3.55 3.55Recognition Recognition

Ewing Northern CCSD 11521028115004 Cash 3.90 3.90Recognition Recognition

Fairfield Comm H S Dist 22520096225016 Cash 3.90 3.55Recognition Recognition

Fairfield PSD 11220096112004 Cash 3.35 3.35Review Review

Fairmont SD 8956099089002 Cash 3.80 3.80Recognition Recognition

Fairview SD 7205016072002 Cash 4.00 4.00Recognition Recognition

Farmington Central CUSD 26548072265026 Cash 4.00 3.65Recognition Recognition

Page 11 of 36



March 2015


Farrington CCSD 9925041099004 Cash 3.90 3.90Recognition Recognition

Fenton CHSD 10019022100016 Cash 4.00 4.00Recognition Recognition

Field CCSD 325041003004 Cash 4.00 3.55Recognition Recognition

Fieldcrest CUSD 643102006026 Cash 3.10 2.40Review Watch *

Fisher CUSD 109010001026 Cash 3.35 3.35Review Review

Flanagan-Cornell Dist 7417053074027 Cash 2.75 2.75Early Warning Early Warning

Flora CUSD 3512013035026 Cash 3.70 3.70Recognition Recognition

Flossmoor SD 16107016161002 Cash 3.55 3.55Recognition Recognition

Ford Heights SD 16907016169002 Cash 3.35 3.35Review Review

Forest Park SD 9106016091002 Cash 3.65 3.65Recognition Recognition

Forest Ridge SD 14207016142002 Cash 3.35 3.35Review Review

Forrestville Valley CUSD 22147071221026 Cash 3.45 3.45Review Review

Fox Lake GSD 11434049114002 Cash 3.45 3.45Review Review

Fox River Grove Cons SD 344063003003 Cash 3.55 3.55Recognition Recognition

Frankfort CCSD 157C56099157C04 Accrual 3.80 3.80Recognition Recognition

Frankfort CUSD 16821028168026 Cash 2.55 2.20Watch Watch

Franklin CUSD 146069001026 Cash 4.00 3.65Recognition Recognition

Franklin Park SD 8406016084002 Cash 3.80 3.80Recognition Recognition

Freeburg CCSD 7050082070004 Cash 4.00 3.65Recognition Recognition

Freeburg CHSD 7750082077016 Cash 3.45 3.45Review Review

Freeport SD 14508089145022 Accrual 3.45 3.45Review Review

Fremont SD 7934049079002 Accrual 3.90 3.90Recognition Recognition

Galatia CUSD 120083001026 Cash 4.00 4.00Recognition Recognition

Galena USD 12008043120022 Cash 3.90 3.90Recognition Recognition

Page 12 of 36



March 2015


Galesburg CUSD 20533048205026 Accrual 3.25 3.25Review Review

Gallatin CUSD 720030007026 Cash 3.90 3.90Recognition Recognition

Galva CUSD 22428037224026 Cash 4.00 4.00Recognition Recognition

Gardner CCSD 72C24032072C04 Cash 3.65 3.65Recognition Recognition

Gardner S Wilmington Twp HSD 7324032073017 Cash 3.65 3.65Recognition Recognition

Gavin SD 3734049037002 Cash 3.80 3.80Recognition Recognition

Geff CCSD 1420096014004 Cash 4.00 4.00Recognition Recognition

Gen George Patton SD 13307016133002 Cash 3.60 3.60Recognition Recognition

Geneseo CUSD 22828037228026 Cash 3.65 3.65Recognition Recognition

Geneva CUSD 30431045304026 Accrual 3.70 3.70Recognition Recognition

Genoa Kingston CUSD 42416019424026 Cash 3.55 3.55Recognition Recognition

Georgetown-Ridge Farm CUD 454092004026 Cash 3.25 2.55Review Watch *

Germantown Hills SD 6943102069002 Cash 3.90 3.90Recognition Recognition

Germantown SD 6013014060002 Cash 4.00 4.00Recognition Recognition

Giant City CCSD 13030039130004 Cash 3.70 3.70Recognition Recognition

Gibson City-Melvin-Sibley CUSD 509027005026 Cash 3.90 3.55Recognition Recognition

Gifford CCSD 18809010188004 Cash 3.80 3.80Recognition Recognition

Gillespie CUSD 740056007026 Cash 3.25 3.25Review Review

Glen Ellyn SD 4119022041002 Accrual 3.65 3.65Recognition Recognition

Glenbard Twp HSD 8719022087017 Cash 4.00 4.00Recognition Recognition

Glencoe SD 3505016035002 Accrual 3.90 3.90Recognition Recognition

Glenview CCSD 3405016034004 Cash 4.00 3.65Recognition Recognition

Golf ESD 6705016067002 Cash 3.80 3.80Recognition Recognition

Goreville CUD 102044001026 Cash 3.80 3.80Recognition Recognition

Page 13 of 36



March 2015


Gower SD 6219022062002 Cash 4.00 4.00Recognition Recognition

Grand Prairie CCSD 625041006004 Cash 3.10 2.65Review Early Warning *

Grand Ridge CCSD 9535050095004 Cash 3.55 3.55Recognition Recognition

Granite City CUSD 941057009026 Cash 3.00 3.00Early Warning Early Warning

Grant CCSD 11050082110004 Cash 3.45 3.45Review Review

Grant CHSD 12434049124016 Cash 3.90 3.90Recognition Recognition

Grant Park CUSD 632046006026 Cash 3.80 3.80Recognition Recognition

Grass Lake SD 3634049036002 Cash 4.00 4.00Recognition Recognition

Grayslake CCSD 4634049046004 Accrual 3.25 3.25Review Review

Grayslake CHSD 12734049127016 Accrual 3.70 3.70Recognition Recognition

Grayville CUSD 120097001026 Cash 3.45 3.45Review Review

Greenfield CUSD 1040031010026 Cash 3.55 3.55Recognition Recognition

Greenview CUSD 20038065200026 Cash 4.00 4.00Recognition Recognition

Griggsville-Perry CUSD 401075004026 Cash 2.35 1.65Watch Watch

Gurnee SD 5634049056002 Cash 3.35 3.35Review Review

Hall HSD 50228006502017 Cash 2.80 2.45Early Warning Watch *

Hamilton CCSD 32826034328024 Cash 2.75 2.75Early Warning Early Warning

Hamilton Co CUSD 1025033010026 Cash 2.90 2.55Early Warning Watch *

Hampton SD 2949081029002 Cash 4.00 4.00Recognition Recognition

Hardin County CUSD 120035001026 Cash 3.35 3.00Review Early Warning *

Harlem UD 12204101122022 Accrual 3.10 3.10Review Review

Harmony Emge SD 17550082175002 Cash 3.25 2.90Review Early Warning *

Harrisburg CUSD 320083003026 Cash 2.90 2.90Early Warning Early Warning

Harrison SD 3644063036002 Cash 3.80 3.80Recognition Recognition

Page 14 of 36



March 2015


Hartsburg Emden CUSD 2138054021026 Cash 3.90 3.90Recognition Recognition

Harvard CUSD 5044063050026 Accrual 3.70 3.70Recognition Recognition

Harvey SD 15207016152002 Cash 3.65 3.65Recognition Recognition

Havana CUSD 12638060126026 Cash 3.55 3.55Recognition Recognition

Hawthorn CCSD 7334049073004 Cash 3.55 3.55Recognition Recognition

Hazel Crest SD 152-507016152502 Cash 3.35 3.35Review Review

Henry-Senachwine CUSD 543059005026 Cash 3.65 3.65Recognition Recognition

Heritage CUSD 809010008026 Cash 3.80 3.45Recognition Review *

Herrin CUSD 421100004026 Cash 2.80 2.80Early Warning Early Warning

Herscher CUSD 232046002026 Cash 3.55 3.55Recognition Recognition

Heyworth CUSD 417064004026 Cash 3.70 3.35Recognition Review *

Hiawatha CUSD 42616019426026 Cash 3.35 3.35Review Review

High Mount SD 11650082116002 Cash 2.45 2.45Watch Watch

Highland CUSD 541057005026 Accrual 3.35 3.25Review Review

Hillsboro CUSD 310068003026 Accrual 3.00 3.00Early Warning Early Warning

Hillside SD 9306016093002 Accrual 4.00 4.00Recognition Recognition

Hinckley Big Rock CUSD 42916019429026 Cash 3.70 3.35Recognition Review *

Hinsdale CCSD 18119022181004 Accrual 3.45 3.45Review Review

Hinsdale Twp HSD 8619022086017 Accrual 4.00 4.00Recognition Recognition

Hollis Cons SD 32848072328003 Cash 3.90 3.90Recognition Recognition

Homer CCSD 33C56099033C04 Cash 3.65 3.65Recognition Recognition

Homewood Flossmoor CHSD 23307016233016 Cash 3.35 3.35Review Review

Homewood SD 15307016153002 Cash 3.35 3.35Review Review

Hononegah CHD 20704101207016 Cash 3.90 3.90Recognition Recognition

Page 15 of 36



March 2015


Hoopeston Area CUSD 1154092011026 Cash 4.00 3.65Recognition Recognition

Hoover-Schrum Memorial SD 15707016157002 Cash 3.25 3.25Review Review

Hoyleton Cons SD 2913095029003 Cash 3.65 3.65Recognition Recognition

Hutsonville CUSD 112017001026 Cash 3.80 3.80Recognition Recognition

Il Valley Central USD 32148072321026 Cash 3.55 3.10Recognition Review *

Illini Bluffs CUSD 32748072327026 Cash 3.55 3.55Recognition Recognition

Illini Central CUSD 18938060189026 Cash 3.90 3.90Recognition Recognition

Illini West H S Dist 30726034307016 Cash 4.00 4.00Recognition Recognition

Ina CCSD 825041008004 Cash 3.45 3.45Review Review

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 3.55 3.55Recognition Recognition

Iroquois County CUSD 932038009026 Cash 4.00 4.00Recognition Recognition

Iroquois West CUSD 1032038010026 Cash 3.65 3.65Recognition Recognition

Irvington CCSD 1113095011004 Cash 3.55 3.55Recognition Recognition

Itasca SD 1019022010002 Cash 3.55 3.55Recognition Recognition

Iuka CCSD 713058007004 Cash 3.55 3.55Recognition Recognition

J S Morton HSD 20106016201017 Accrual 3.80 3.80Recognition Recognition

Jacksonville SD 11746069117022 Cash 4.00 4.00Recognition Recognition

Jamaica CUSD 1254092012026 Cash 3.90 3.55Recognition Recognition

Jasper CCSD 1720096017004 Cash 3.35 3.35Review Review

Jasper County CUD 112040001026 Cash 3.10 3.10Review Review

Jersey CUSD 10040042100026 Cash 3.35 3.35Review Review

Johnsburg CUSD 1244063012026 Accrual 2.30 2.30Watch Watch

Page 16 of 36



March 2015


Johnston City CUSD 121100001026 Cash 2.80 2.80Early Warning Early Warning

Joliet PSD 8656099086005 Accrual 3.60 3.60Recognition Recognition

Joliet Twp HSD 20456099204017 Accrual 3.70 3.70Recognition Recognition

Joppa-Maple Grove UD 3802061038026 Cash 4.00 4.00Recognition Recognition

Kaneland CUSD 30231045302026 Accrual 3.70 3.70Recognition Recognition

Kankakee SD 11132046111025 Cash 3.00 3.00Early Warning Early Warning

Kansas CUSD 311023003026 Cash 3.45 3.10Review Review

Keeneyville SD 2019022020002 Accrual 4.00 4.00Recognition Recognition

Kell Cons SD 213058002003 Cash 3.65 3.65Recognition Recognition

Kenilworth SD 3805016038002 Cash 3.90 3.90Recognition Recognition

Kewanee CUSD 22928037229026 Cash 3.90 3.90Recognition Recognition

Kildeer Countryside CCSD 9634049096004 Cash 4.00 4.00Recognition Recognition

Kings Cons SD 14447071144003 Cash 3.45 3.35Review Review

Kinnikinnick CCSD 13104101131004 Cash 3.90 3.55Recognition Recognition

Kirby SD 14007016140002 Accrual 3.65 3.65Recognition Recognition

Knoxville CUSD 20233048202026 Cash 3.35 3.35Review Review

Komarek SD 9406016094002 Accrual 3.45 3.45Review Review

La Grange SD 10206016102002 Cash 3.35 3.35Review Review

La Grange SD 105 South06016105002 Accrual 3.80 3.80Recognition Recognition

La Harpe CSD 34726034347004 Cash 3.25 2.90Review Early Warning *

La Moille CUSD 30328006303026 Cash 3.65 3.65Recognition Recognition

La Salle ESD 12235050122002 Cash 3.55 3.55Recognition Recognition

La Salle-Peru Twp HSD 12035050120017 Cash 3.55 3.55Recognition Recognition

Ladd CCSD 9428006094004 Cash 3.55 3.55Recognition Recognition

Page 17 of 36



March 2015


LaGrange Highlands SD 10606016106002 Accrual 4.00 4.00Recognition Recognition

Lake Bluff ESD 6534049065002 Accrual 3.45 3.45Review Review

Lake Forest CHSD 11534049115016 Accrual 3.55 3.55Recognition Recognition

Lake Forest SD 6734049067005 Accrual 3.65 3.65Recognition Recognition

Lake Park CHSD 10819022108016 Accrual 3.55 3.55Recognition Recognition

Lake Villa CCSD 4134049041004 Cash 3.45 3.45Review Review

Lake Zurich CUSD 9534049095026 Accrual 4.00 4.00Recognition Recognition

Lansing SD 15807016158002 Cash 3.80 3.80Recognition Recognition

Laraway CCSD 70C56099070C04 Cash 4.00 4.00Recognition Recognition

Lawrence County CUD 2012051020026 Cash 3.25 3.25Review Review

Lebanon CUSD 950082009026 Cash 2.45 2.35Watch Watch

Leland CUSD 135050001026 Cash 3.55 3.55Recognition Recognition

Lemont Twp HSD 21007016210017 Cash 3.80 3.80Recognition Recognition

Lemont-Bromberek CSD 113A07016113A02 Accrual 4.00 3.90Recognition Recognition

Lena Winslow CUSD 20208089202026 Cash 4.00 4.00Recognition Recognition

LeRoy CUSD 217064002026 Cash 3.80 3.70Recognition Recognition

Lewistown CUSD 9722029097026 Cash 2.65 2.65Early Warning Early Warning

Lexington CUSD 717064007026 Cash 3.00 3.00Early Warning Early Warning

Leyden CHSD 21206016212016 Accrual 4.00 4.00Recognition Recognition

Liberty CUSD 201001002026 Cash 3.55 3.55Recognition Recognition

Libertyville SD 7034049070002 Cash 4.00 4.00Recognition Recognition

Lick Creek CCSD 1602091016004 Cash 4.00 3.90Recognition Recognition

Limestone CHSD 31048072310016 Cash 3.55 3.55Recognition Recognition

Limestone Walters CCSD 31648072316004 Cash 4.00 3.65Recognition Recognition

Page 18 of 36



March 2015


Lincoln CHSD 40438054404016 Cash 3.90 3.90Recognition Recognition

Lincoln ESD 15607016156002 Cash 3.70 3.70Recognition Recognition

Lincoln ESD 2738054027002 Cash 3.70 3.70Recognition Recognition

Lincoln Way CHSD 21056099210016 Cash 2.80 2.45Early Warning Watch *

Lincolnshire-Prairieview SD 10334049103002 Cash 4.00 4.00Recognition Recognition

Lincolnwood SD 7405016074002 Accrual 4.00 4.00Recognition Recognition

Lindop SD 9206016092002 Accrual 3.80 3.80Recognition Recognition

Lisbon CCSD 9024047090004 Cash 3.65 3.65Recognition Recognition

Lisle CUSD 20219022202026 Cash 4.00 4.00Recognition Recognition

Litchfield CUSD 1210068012026 Cash 3.55 3.45Recognition Review *

Lockport SD 9156099091002 Cash 3.80 3.80Recognition 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 2143102021026 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 3.35 3.00Review Early Warning *

Maercker SD 6019022060002 Cash 3.90 3.90Recognition Recognition

Mahomet-Seymour CUSD 309010003026 Cash 3.25 3.25Review Review

Maine Township HSD 20705016207017 Accrual 4.00 4.00Recognition Recognition

Malden CCSD 8428006084004 Cash 3.90 3.90Recognition Recognition

Page 19 of 36



March 2015


Manhattan SD 11456099114002 Cash 3.45 3.45Review Review

Mannheim SD 8306016083002 Accrual 3.70 3.70Recognition Recognition

Manteno CUSD 532046005026 Cash 3.35 3.35Review Review

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

Marissa CUSD 4050082040026 Cash 3.45 3.10Review Review

Maroa Forsyth CUSD 239055002026 Cash 2.80 2.45Early Warning Watch *

Marquardt SD 1519022015002 Accrual 3.90 3.90Recognition Recognition

Marseilles ESD 15035050150002 Cash 3.10 3.10Review Review

Marshall CUSD 2C11012002C26 Cash 3.80 3.45Recognition Review *

Martinsville CUSD 3C11012003C26 Cash 3.60 3.60Recognition Recognition

Mascoutah CUD 1950082019026 Cash 3.35 3.35Review Review

Massac UD 102061001026 Cash 3.90 3.80Recognition Recognition

Matteson ESD 16207016162002 Accrual 3.60 3.60Recognition Recognition

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 3.90 3.90Recognition Recognition

McClellan CCSD 1225041012004 Cash 3.35 3.35Review Review

McHenry CCSD 1544063015004 Cash 3.90 3.90Recognition Recognition

McHenry CHSD 15644063156016 Cash 3.90 3.90Recognition Recognition

McLean County USD 517064005026 Cash 2.90 2.90Early Warning Early Warning

Medinah SD 1119022011002 Cash 3.90 3.90Recognition Recognition

Mendota CCSD 28935050289004 Cash 3.80 3.80Recognition Recognition

Page 20 of 36



March 2015


Mendota Twp HSD 28035050280017 Cash 3.80 3.45Recognition Review *

Mercer County School District 40427066404026 Cash 3.90 3.90Recognition Recognition

Meredosia-Chambersburg CUSD 1146069011026 Cash 3.65 3.55Recognition Recognition

Meridian CUSD 10102077101026 Cash 3.15 3.15Review Review

Meridian CUSD 1539055015026 Cash 3.15 2.80Review Early Warning *

Meridian CUSD 22347071223026 Cash 3.45 3.45Review Review

Metamora CCSD 143102001004 Cash 3.25 3.25Review Review

Midland CUSD 743059007026 Cash 4.00 4.00Recognition Recognition

Midlothian SD 14307016143002 Cash 3.55 3.55Recognition Recognition

Midwest Central CUSD 19138060191026 Cash 3.90 3.90Recognition Recognition

Milford CCSD 28032038280004 Cash 3.90 3.90Recognition Recognition

Milford Twp HSD 23332038233017 Cash 4.00 4.00Recognition Recognition

Millburn CCSD 2434049024004 Accrual 2.45 2.45Watch Watch

Miller Twp CCSD 21035050210004 Cash 3.20 3.10Review Review

Millstadt CCSD 16050082160004 Cash 3.60 3.25Recognition Review *

Minooka CCSD 20124032201004 Cash 3.35 3.35Review Review

Minooka CHSD 11124032111016 Cash 3.35 3.35Review Review

Mokena SD 15956099159002 Cash 4.00 3.65Recognition Recognition

Moline-Coal Valley CUSD 4049081040022 Accrual 3.90 3.90Recognition Recognition

Momence CUSD 132046001026 Cash 2.90 2.90Early Warning Early Warning

Monmouth-Roseville CUSD 23827094238026 Cash 3.90 3.55Recognition Recognition

Monroe SD 7048072070002 Cash 4.00 4.00Recognition Recognition

Monticello CUSD 2539074025026 Cash 3.90 3.90Recognition Recognition

Montmorency CCSD 14555098145004 Cash 3.45 3.45Review Review

Page 21 of 36



March 2015


Morris CHSD 10124032101016 Cash 3.20 2.75Review Early Warning *

Morris SD 5424032054002 Cash 2.90 2.45Early Warning Watch *

Morrison CUSD 655098006026 Cash 3.55 3.55Recognition Recognition

Morrisonville CUSD 110011001026 Cash 3.45 3.45Review Review

Morton CUSD 70953090709026 Cash 3.65 3.65Recognition Recognition

Morton Grove SD 7005016070002 Cash 3.90 3.90Recognition Recognition

Mount Olive CUSD 540056005026 Cash 3.20 3.20Review Review

Mount Prospect SD 5705016057002 Accrual 4.00 4.00Recognition Recognition

Mount Vernon SD 8025041080002 Cash 3.80 3.80Recognition Recognition

Mt Pulaski CUSD 2338054023026 Cash 3.45 3.45Review Review

Mt Vernon Twp HSD 20125041201017 Cash 3.70 3.70Recognition Recognition

Mt Zion CUSD 339055003026 Cash 3.60 3.25Recognition Review *

Mulberry Grove CUSD 103003001026 Cash 3.35 3.35Review Review

Mundelein Cons HSD 12034049120013 Accrual 4.00 4.00Recognition Recognition

Mundelein ESD 7534049075002 Cash 3.80 3.80Recognition Recognition

Murphysboro CUSD 18630039186026 Cash 3.10 3.10Review Review

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 3.55 3.55Recognition Recognition

Nashville CHSD 9913095099016 Cash 4.00 3.65Recognition Recognition

Nauvoo-Colusa CUSD 32526034325026 Cash 3.10 3.10Review Review

Neoga CUSD 311018003026 Cash 3.00 2.20Early Warning Watch *

Nettle Creek CCSD 24C24032024C04 Cash 4.00 4.00Recognition Recognition

New Athens CUSD 6050082060026 Cash 3.55 3.20Recognition Review *

Page 22 of 36



March 2015


New Berlin CUSD 1651084016026 Cash 3.80 3.80Recognition Recognition

New Holland-Middletown ED 8838054088002 Cash 4.00 4.00Recognition Recognition

New Hope CCSD 620096006004 Cash 3.90 3.90Recognition Recognition

New Lenox SD 12256099122002 Cash 3.70 3.25Recognition Review *

New Simpson Hill SD 3202044032003 Cash 3.35 3.35Review Review

New Trier Twp HSD 20305016203017 Accrual 4.00 4.00Recognition Recognition

Newark CCSD 6624047066004 Cash 3.55 3.55Recognition Recognition

Newark CHSD 1824047018016 Cash 4.00 4.00Recognition Recognition

Niles ESD 7105016071002 Accrual 4.00 4.00Recognition Recognition

Niles Twp CHSD 21905016219017 Accrual 3.80 3.80Recognition Recognition

Nippersink SD 244063002003 Accrual 3.65 3.65Recognition Recognition

Nokomis CUSD 2210068022026 Cash 4.00 4.00Recognition Recognition

Norridge SD 8006016080002 Accrual 3.65 3.65Recognition Recognition

Norris City-Omaha-Enfield CUSD 320097003026 Cash 3.45 3.45Review Review

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 4.00 4.00Recognition Recognition

North Greene CUSD 340031003026 Cash 3.10 3.10Review Review

North Mac CUSD 3440056034026 Cash 3.90 3.90Recognition 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 4.00 4.00Recognition Recognition

North Wayne CUSD 20020096200026 Cash 3.65 3.65Recognition Recognition

Northbrook ESD 2705016027002 Accrual 4.00 4.00Recognition Recognition

Page 23 of 36



March 2015


Northbrook SD 2805016028002 Accrual 4.00 4.00Recognition Recognition

Northbrook/Glenview SD 3005016030002 Accrual 4.00 4.00Recognition Recognition

Northfield Twp HSD 22505016225017 Accrual 3.90 3.90Recognition Recognition

Northwestern CUSD 240056002026 Cash 4.00 4.00Recognition Recognition

Norwood ESD 6348072063002 Cash 4.00 4.00Recognition Recognition

O Fallon CCSD 9050082090004 Cash 2.45 2.45Watch Watch

O Fallon Twp HSD 20350082203017 Cash 3.70 3.35Recognition Review *

Oak Grove SD 6848072068002 Cash 3.90 3.90Recognition Recognition

Oak Grove SD 6834049068002 Accrual 3.65 3.65Recognition Recognition

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 3.80 3.80Recognition Recognition

Oakdale CCSD 113095001004 Cash 3.90 3.55Recognition Recognition

Oakland CUSD 511015005026 Cash 3.80 3.80Recognition Recognition

Oakwood CUSD 7654092076026 Cash 3.25 3.25Review Review

Oblong CUSD 412017004026 Cash 3.70 3.70Recognition Recognition

Odell CCSD 43517053435004 Cash 3.90 3.90Recognition Recognition

Odin PSD 72213058722026 Cash 3.45 3.10Review Review

Oglesby ESD 12535050125002 Cash 3.55 3.55Recognition 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 3.45 3.45Review Review

Page 24 of 36



March 2015


Opdyke-Belle-Rive CCSD 525041005004 Cash 4.00 4.00Recognition Recognition

Orangeville CUSD 20308089203026 Cash 3.80 3.35Recognition Review *

Oregon CUSD 22047071220026 Cash 3.55 3.55Recognition Recognition

Orion CUSD 22328037223026 Cash 3.45 3.45Review Review

Orland SD 13507016135002 Accrual 3.65 3.65Recognition Recognition

Oswego CUSD 30824047308026 Accrual 3.25 3.25Review Review

Ottawa ESD 14135050141002 Cash 3.45 3.35Review Review

Ottawa Twp HSD 14035050140017 Cash 3.65 3.65Recognition Recognition

Palatine CCSD 1505016015004 Accrual 3.55 3.55Recognition Recognition

Palestine CUSD 312017003026 Cash 3.35 2.65Review Early Warning *

Palos CCSD 11807016118004 Accrual 4.00 4.00Recognition Recognition

Palos Heights SD 12807016128002 Cash 4.00 4.00Recognition Recognition

Pana CUSD 810011008026 Cash 3.55 3.55Recognition Recognition

Panhandle CUSD 210068002026 Cash 3.45 3.45Review Review

Paris CUSD 411023004026 Cash 3.35 3.35Review Review

Paris-Union SD 9511023095025 Cash 3.35 3.35Review Review

Park Forest SD 16307016163002 Cash 3.60 3.60Recognition Recognition

Park Ridge CCSD 6405016064004 Accrual 4.00 4.00Recognition Recognition

Patoka CUSD 10013058100026 Cash 3.90 3.55Recognition Recognition

Paw Paw CUSD 27147052271026 Cash 2.90 2.90Early Warning Early Warning

Pawnee CUSD 1151084011026 Cash 4.00 4.00Recognition Recognition

Paxton-Buckley-Loda CUD 1009027010026 Cash 4.00 4.00Recognition Recognition

Payson CUSD 101001001026 Cash 3.00 3.00Early Warning Early Warning

Pearl City CUSD 20008089200026 Cash 3.55 3.55Recognition Recognition

Page 25 of 36



March 2015


Pecatonica CUSD 32104101321026 Cash 4.00 4.00Recognition Recognition

Pekin CSD 30353090303016 Cash 4.00 4.00Recognition Recognition

Pekin PSD 10853090108002 Cash 3.45 3.45Review Review

Pembroke CCSD 25932046259004 Cash 3.45 3.45Review Review

Pennoyer SD 7906016079002 Cash 3.00 2.65Early Warning Early Warning

Peoria Heights CUSD 32548072325026 Cash 3.80 3.80Recognition Recognition

Peoria SD 15048072150025 Accrual 3.15 3.15Review Review

Peotone CUSD 207U56099207U26 Cash 3.45 3.45Review Review

Peru ESD 12435050124002 Cash 3.35 3.35Review Review

Pikeland CUSD 1001075010026 Cash 3.90 3.55Recognition Recognition

Pinckneyville CHSD 10130073101016 Cash 2.80 2.45Early Warning Watch *

Pinckneyville SD 5030073050002 Cash 3.65 3.65Recognition Recognition

Plainfield SD 20256099202022 Accrual 3.15 3.15Review Review

Plano CUSD 8824047088026 Cash 3.70 3.70Recognition Recognition

Pleasant Hill CUSD 301075003026 Cash 3.35 3.00Review Early Warning *

Pleasant Hill SD 6948072069002 Cash 4.00 4.00Recognition Recognition

Pleasant Plains CUSD 851084008026 Cash 3.90 3.90Recognition Recognition

Pleasant Valley SD 6248072062002 Cash 3.90 3.90Recognition Recognition

Pleasantdale SD 10706016107002 Accrual 3.90 3.90Recognition Recognition

Polo CUSD 22247071222026 Cash 3.65 3.65Recognition Recognition

Pontiac CCSD 42917053429004 Cash 4.00 3.90Recognition Recognition

Pontiac Twp HSD 9017053090017 Cash 3.35 3.35Review Review

Pontiac-W Holliday SD 10550082105002 Cash 3.55 3.55Recognition Recognition

Pope Co CUD 120076001026 Cash 4.00 4.00Recognition Recognition

Page 26 of 36



March 2015


Porta CUSD 20238065202026 Cash 3.35 3.35Review Review

Posen-Robbins ESD 143-507016143502 Cash 3.80 3.80Recognition Recognition

Potomac CUSD 1054092010026 Cash 3.45 3.45Review Review

Prairie Central CUSD 817053008026 Cash 3.10 3.10Review Review

Prairie Du Rocher CCSD 13445079134004 Cash 3.65 3.65Recognition Recognition

Prairie Grove CSD 4644063046003 Cash 3.90 3.90Recognition Recognition

Prairie Hill CCSD 13304101133004 Cash 3.00 3.00Early Warning Early Warning

Prairie-Hills ESD 14407016144002 Cash 3.60 3.60Recognition Recognition

Prairieview-Ogden CCSD 19709010197004 Cash 4.00 4.00Recognition Recognition

Princeton ESD 11528006115002 Accrual 2.75 2.75Early Warning Early Warning

Princeton HSD 50028006500015 Accrual 3.65 3.65Recognition Recognition

Princeville CUSD 32648072326026 Cash 3.45 3.45Review Review

Prophetstown-Lyndon-Tampico CUSD55098003026 Cash 3.55 3.55Recognition Recognition

Prospect Heights SD 2305016023002 Cash 3.90 3.80Recognition Recognition

Proviso Twp HSD 20906016209017 Accrual 3.90 3.90Recognition Recognition

Putnam County CUSD 53543078535026 Cash 4.00 3.65Recognition Recognition

Queen Bee SD 1619022016002 Accrual 3.60 3.60Recognition Recognition

Quincy SD 17201001172022 Cash 3.10 3.10Review Review

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

Raccoon Cons SD 113058001003 Cash 4.00 4.00Recognition Recognition

Ramsey CUSD 20403026204026 Cash 3.90 3.55Recognition Recognition

Rankin CSD 9853090098002 Cash 3.90 3.90Recognition Recognition

Rantoul City SD 13709010137002 Cash 3.60 3.60Recognition Recognition

Rantoul Township HSD 19309010193017 Cash 3.90 3.90Recognition Recognition

Page 27 of 36



March 2015


Reavis Twp HSD 22007016220017 Cash 2.65 2.65Early Warning Early Warning

Red Bud CUSD 13245079132026 Cash 4.00 4.00Recognition Recognition

Red Hill CUSD 1012051010026 Cash 2.10 1.75Watch Watch

Reed Custer CUSD 255U56099255U26 Cash 4.00 4.00Recognition Recognition

Rhodes SD 84-506016084502 Cash 3.90 3.90Recognition Recognition

Rich Twp HSD 22707016227017 Cash 3.45 3.45Review Review

Richland GSD 88A56099088A02 Cash 3.70 3.70Recognition Recognition

Richmond-Burton CHSD 15744063157016 Cash 3.80 3.80Recognition Recognition

Ridgeland SD 12207016122002 Cash 3.70 3.70Recognition Recognition

Ridgeview CUSD 1917064019026 Cash 4.00 4.00Recognition Recognition

Ridgewood CHSD 23406016234016 Accrual 3.70 3.70Recognition Recognition

Riley CCSD 1844063018004 Cash 4.00 4.00Recognition Recognition

River Bend CUSD 255098002026 Cash 3.55 3.55Recognition Recognition

River Forest SD 9006016090002 Accrual 4.00 4.00Recognition Recognition

River Grove SD 85-506016085502 Accrual 3.80 3.80Recognition Recognition

River Ridge CUSD 21008043210026 Cash 4.00 4.00Recognition Recognition

River Trails SD 2605016026002 Accrual 3.90 3.90Recognition Recognition

Riverdale CUSD 10049081100026 Cash 3.55 3.55Recognition Recognition

Riverside SD 9606016096002 Accrual 3.90 3.90Recognition Recognition

Riverside-Brookfield Twp SD 20806016208017 Accrual 3.70 3.70Recognition Recognition

Riverton CUSD 1451084014026 Cash 3.90 3.90Recognition Recognition

Riverview CCSD 243102002004 Cash 4.00 4.00Recognition Recognition

Roanoke Benson CUSD 6043102060026 Cash 3.70 3.70Recognition Recognition

Robein SD 8553090085002 Cash 4.00 4.00Recognition Recognition

Page 28 of 36



March 2015


Robinson CUSD 212017002026 Cash 3.00 3.00Early Warning Early Warning

Rochelle CCSD 23147071231004 Cash 3.35 3.35Review Review

Rochelle Twp HSD 21247071212017 Cash 3.80 3.80Recognition Recognition

Rochester CUSD 3A51084003A26 Cash 3.70 3.70Recognition Recognition

Rock Falls ESD 1355098013002 Cash 3.80 3.80Recognition Recognition

Rock Falls Twp HSD 30155098301017 Cash 3.65 3.65Recognition Recognition

Rock Island SD 4149081041025 Accrual 3.35 3.35Review Review

Rockdale SD 8456099084002 Cash 3.45 3.35Review Review

Rockford SD 20504101205025 Accrual 3.45 3.45Review Review

Rockridge CUSD 30049081300026 Cash 3.55 3.55Recognition Recognition

Rockton SD 14004101140004 Cash 3.10 2.75Review Early Warning *

Rome CCSD 225041002004 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 2.95 2.95Early Warning Early Warning

Rosemont ESD 7806016078002 Cash 3.55 3.55Recognition Recognition

Rossville-Alvin CUSD 754092007026 Cash 3.70 3.70Recognition Recognition

Round Lake CUSD 11634049116026 Accrual 3.80 3.80Recognition Recognition

Roxana CUSD 141057001026 Cash 4.00 4.00Recognition Recognition

Rutland CCSD 23035050230004 Cash 4.00 3.65Recognition Recognition

Salem CHSD 60013058600016 Cash 4.00 4.00Recognition Recognition

Salem SD 11113058111002 Cash 4.00 4.00Recognition Recognition

Salt Creek SD 4819022048002 Cash 3.90 3.90Recognition Recognition

Sandoval CUSD 50113058501026 Cash 3.35 3.00Review Early Warning *

Page 29 of 36



March 2015


Sandridge SD 17207016172002 Cash 3.80 3.45Recognition Review *

Sandwich CUSD 43016019430026 Cash 2.65 2.65Early Warning Early Warning

Sangamon Valley CUSD 939055009026 Cash 3.90 3.90Recognition Recognition

Saratoga CCSD 60C24032060C04 Cash 3.80 3.80Recognition Recognition

Saunemin CCSD 43817053438004 Cash 4.00 4.00Recognition Recognition

Scales Mound CUSD 21108043211026 Cash 4.00 4.00Recognition Recognition

Schaumburg CCSD 5405016054004 Accrual 3.65 3.65Recognition Recognition

Schiller Park SD 8106016081002 Accrual 3.70 3.70Recognition Recognition

Schuyler-Industry CUSD 522085005026 Cash 3.80 3.35Recognition Review *

Scott-Morgan CUSD 246086002026 Cash 4.00 3.65Recognition Recognition

SD 45 DuPage County19022045002 Accrual 3.45 3.45Review Review

SD U-4631045046022 Accrual 3.70 3.70Recognition Recognition

Selmaville CCSD 1013058010004 Cash 3.90 3.55Recognition Recognition

Seneca CCSD 17035050170004 Cash 4.00 4.00Recognition Recognition

Seneca Twp HSD 16035050160017 Cash 4.00 4.00Recognition Recognition

Serena CUSD 235050002026 Cash 3.90 3.55Recognition Recognition

Sesser-Valier CUSD 19621028196026 Cash 3.55 3.55Recognition Recognition

Shawnee CUSD 8402091084026 Cash 3.55 3.20Recognition Review *

Shelbyville CUSD 411087004026 Cash 4.00 4.00Recognition Recognition

Sherrard CUSD 20049081200026 Cash 3.90 3.90Recognition Recognition

Shiloh CUSD 111023001026 Accrual 4.00 4.00Recognition Recognition

Shiloh Village SD 8550082085002 Cash 3.25 3.25Review Review

Shirland CCSD 13404101134004 Cash 4.00 4.00Recognition Recognition

Signal Hill SD 18150082181002 Cash 3.70 3.70Recognition Recognition

Page 30 of 36



March 2015


Silvis SD 3449081034002 Cash 3.70 3.70Recognition Recognition

Skokie SD 6805016068002 Accrual 4.00 4.00Recognition Recognition

Skokie SD 6905016069002 Cash 3.90 3.90Recognition Recognition

Skokie SD 73-505016073502 Accrual 3.90 3.90Recognition Recognition

Smithton CCSD 13050082130004 Cash 3.65 3.65Recognition Recognition

Somonauk CUSD 43216019432026 Cash 3.80 3.80Recognition Recognition

South Central CUD 40113058401026 Cash 3.70 3.70Recognition Recognition

South Fork SD 1410011014024 Cash 3.70 3.35Recognition Review *

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 3.25Recognition Review *

South Wilmington CCSD 7424032074003 Cash 2.40 2.40Watch Watch

Southeastern CUSD 33726034337026 Cash 3.65 3.55Recognition Recognition

Southwestern CUSD 940056009026 Cash 3.35 3.35Review Review

Sparta CUSD 14045079140026 Cash 3.45 3.45Review Review

Spoon River Valley CUSD 422029004026 Cash 3.55 3.55Recognition Recognition

Spring Lake CCSD 60653090606004 Cash 1.95 1.60Watch Watch

Spring Valley CCSD 9928006099004 Cash 3.70 3.70Recognition Recognition

Springfield SD 18651084186025 Accrual 2.65 2.65Early Warning Early Warning

St Anne CCSD 25632046256004 Cash 3.65 3.65Recognition Recognition

St Anne CHSD 30232046302016 Cash 3.80 3.80Recognition Recognition

St Charles CUSD 30331045303026 Accrual 3.90 3.90Recognition Recognition

St Elmo CUSD 20203026202026 Cash 3.90 3.55Recognition Recognition

St George CCSD 25832046258004 Cash 3.70 3.70Recognition Recognition

Page 31 of 36



March 2015


St Joseph CCSD 16909010169004 Cash 3.35 3.35Review Review

St Joseph Ogden CHSD 30509010305016 Cash 3.45 3.45Review Review

St Libory Cons SD 3050082030003 Cash 2.65 2.65Early Warning Early Warning

St Rose SD 14-1513014141502 Cash 3.65 3.65Recognition Recognition

Stark County CUSD 10028088100026 Cash 3.45 3.45Review Review

Staunton CUSD 640056006026 Cash 3.55 3.55Recognition Recognition

Steeleville CUSD 13845079138026 Cash 3.55 3.55Recognition Recognition

Steger SD 19407016194002 Cash 3.65 3.65Recognition Recognition

Sterling CUSD 555098005026 Accrual 3.45 3.45Review Review

Steward ESD 22047052220002 Cash 3.90 3.90Recognition Recognition

Stewardson-Strasburg CUD 5A11087005A26 Cash 3.45 3.45Review Review

Stockton CUSD 20608043206026 Cash 4.00 4.00Recognition Recognition

Streator ESD 4435050044002 Cash 2.10 2.10Watch Watch

Streator Twp HSD 4035050040017 Cash 3.35 3.35Review Review

Sullivan CUSD 30011070300026 Cash 4.00 3.65Recognition Recognition

Summersville SD 7925041079002 Cash 4.00 4.00Recognition Recognition

Summit Hill SD 16156099161002 Accrual 3.35 3.35Review Review

Summit SD 10407016104002 Accrual 3.25 3.25Review Review

Sunnybrook SD 17107016171002 Cash 3.80 3.80Recognition Recognition

Sunset Ridge SD 2905016029002 Accrual 4.00 4.00Recognition Recognition

Sycamore CUSD 42716019427026 Accrual 2.90 2.90Early Warning Early Warning

Taft SD 9056099090002 Cash 3.25 3.25Review Review

Tamaroa School Dist 530073005002 Cash 2.75 2.30Early Warning Watch *

Taylorville CUSD 310011003026 Cash 3.80 3.80Recognition Recognition

Page 32 of 36



March 2015


Teutopolis CUSD 5003025050026 Cash 3.90 3.90Recognition Recognition

Thomasboro CCSD 13009010130004 Cash 3.65 3.65Recognition Recognition

Thompsonville CUSD 17421028174026 Cash 2.90 2.90Early Warning Early Warning

Thornton Fractional Twp HSD 21507016215017 Cash 3.80 3.70Recognition Recognition

Thornton SD 15407016154002 Cash 3.90 3.90Recognition Recognition

Thornton Twp HSD 20507016205017 Cash 3.80 3.45Recognition Review *

Tolono CUSD 709010007026 Cash 3.80 3.45Recognition Review *

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 3.80 3.80Recognition Recognition

Tri City CUSD 151084001026 Cash 3.55 3.55Recognition Recognition

Tri Point CUSD 6-J17053006J26 Cash 3.55 3.20Recognition Review *

Tri Valley CUSD 317064003026 Cash 3.65 3.65Recognition Recognition

Triad CUSD 241057002026 Cash 2.80 2.80Early Warning Early Warning

Trico CUSD 17630039176026 Cash 3.80 3.45Recognition Review *

Triopia CUSD 2746069027026 Cash 3.55 3.55Recognition Recognition

Troy CCSD 30C56099030C04 Cash 3.70 3.70Recognition Recognition

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 3.60 3.60Recognition Recognition

United CUSD 30427094304026 Cash 3.00 3.00Early Warning Early Warning

United Twp HSD 3049081030017 Cash 3.65 3.65Recognition Recognition

Page 33 of 36



March 2015


Unity Point CCSD 14030039140004 Cash 3.45 3.45Review Review

Urbana SD 11609010116022 Accrual 3.25 3.25Review Review

V I T CUSD 222029002026 Cash 3.65 3.65Recognition Recognition

Valley View CUSD 365U56099365U26 Accrual 3.25 3.25Review Review

Valmeyer CUSD 345067003026 Cash 3.55 3.55Recognition Recognition

Vandalia CUSD 20303026203026 Cash 3.70 3.70Recognition Recognition

Venice CUSD 341057003026 Cash 3.65 3.65Recognition Recognition

Vienna HSD 13302044133017 Cash 3.00 3.00Early Warning Early Warning

Vienna SD 5502044055002 Cash 2.45 2.45Watch Watch

Villa Grove CUSD 30211021302026 Cash 3.90 3.55Recognition Recognition

Virginia CUSD 6446009064026 Cash 3.15 2.80Review Early Warning *

W Harvey-Dixmoor PSD 14707016147002 Cash 3.35 3.35Review Review

Wabash CUSD 34820093348026 Accrual 2.75 2.75Early Warning Early Warning

Wallace CCSD 19535050195004 Cash 3.80 3.80Recognition Recognition

Waltham CCSD 18535050185004 Cash 3.65 3.65Recognition Recognition

Waltonville CUSD 125041001026 Cash 4.00 4.00Rec

Documents

ISBE's 2015 Financial Profile