Harvey, the first domino in Illinois: Data shows 400 other pensions funds could trigger garnishment

Wirepoints Report April 2018 Harvey, the first domino in Illinois: Data shows 400 other pensions funds could trigger garnishment By Ted Dabrowski and John Klingner

Table of Contents Introduction... 3 More on the way... 4 Contribution shortfalls... 5 Protecting the status quo... 8 Paradox... 9 Appendix: City contributions to public safety pensions, 2016... 10 2

Introduction You d be mistaken to think Harvey, Illinois has a unique pension crisis. It may be the first, and its problems may be the most severe, but the reality is the mess is everywhere, from East St. Louis to Rockford and from Quincy to Danville. A review of Illinois Department of Insurance pension data shows that Harvey could be just the start of a flood of garnishments across the state (click here to see the list). Harvey made the news last year when an Illinois court ordered the municipality to hike its property taxes to properly fund the Harvey firefighter pension fund, which is just 22 percent funded. Now, the state has stepped in on behalf of Harvey s police pension fund. The state comptroller has begun garnishing the city s tax revenues to make up what the municipality failed to contribute. In response, the city has announced that 40 public safety employees will be laid off. Under state law, pensions that don t receive required funding may demand the Illinois Comptroller intercept their municipality s tax revenues. More than 400 police and fire pension funds, or 63 percent of Illinois 651 total downstate public safety funds, received less funding than what was required from their cities in 2016 the most recent year for which statewide data is available. Two-thirds of Illinois 355 police pension funds failed to receive their full required contribution in 2016. And 60 percent of Illinois 296 firefighter pension funds suffered the same fate. If those same numbers continue to hold true, all those cities face the risk of having their revenues intercepted by the comptroller. 3

More on the way The state comptroller began intercepting Harvey s revenues sales, income and other taxes that the state collects on behalf of municipalities after the city s police pension fund certified that Harvey had failed to make its required pension contribution to the fund. Once a pension fund certifies a shortfall, the state comptroller must garnish city funds, according to a law passed in 2011 and then further clarified in 2015. The state has already taken $1.5 million dollars from Harvey since February. Harvey is the first municipality to have its funds intercepted under the 2011 law. Under the law, a city s required yearly contributions to each pension fund must cover two parts. First are the normal costs the cost of benefits created by employees working one additional year. The second is an amount necessary to amortize a portion of the legacy shortfall such that the debt is paid off by 2040. Harvey s police fund should have received $1.37 million in 2016. That s the number found in both the DOI report and the fund s actuarial report. Instead, the police fund received only $110,000, or just 8 percent of what it was supposed to. That lack of funding persisted over the past decade and continued into 2017, hence the intercept by the state. Harvey may be the first city to suffer garnishment, but it won t be the last. Illinois has a $10 billion downstate pension crisis made up of municipal police and firefighter pension funds that is separate from the state s own $130 billion crisis. Some public safety funds are in good shape, but the majority are in trouble. And a growing number are approaching total insolvency. More than half of Illinois 651 public safety funds are less than 60 percent funded. 4

Contribution shortfalls Harvey s pension funds were among those facing the largest contribution shortfalls. The ten public safety funds most impacted, in percentage terms, received less than half their required amounts in 2016. Communities like East St. Louis, Round Lake Park, Sauk Village and Roberts Park were among the top ten. Overall, nearly two-thirds of Illinois 651 pension funds got less than their required contribution from their cities in 2016. All those funds could potentially go after their cities and request a state-comptroller intercept of local revenues. 5

It s foolish to think that garnishments are going to solve anything. Taxpayers in municipalities across the state who already pay the highest property taxes in the nation have been putting more and more money into pensions, only to watch the funds continue to deteriorate. Despite a doubling of taxpayer contributions since 2005, police and fire pension debts have doubled to $10 billion instead of shrunk, while funding ratios have fallen. Many will want to blame historical underfunding as the cause of this mess. But it s really ballooning pension promises that s the culprit. In 1987, municipalities owed a total of $2.6 billion in benefits to public safety workers and retirees across the state. Today, that number has jumped to $23.4 billion. That s nearly an 800 percent increase. Those total owed pension promises have grown at a pace that s swamping the state s economy, inflation and household incomes. Inflation has risen by just 111 percent and household incomes by 127 percent over those 30 years. 6

And it's not as if taxpayers didn t try to keep up with the funding. Illinois police and fire pension assets, buoyed by taxpayer contributions, grew 607 percent over the past 30 years. That growth, too, was multiples faster than the growth of the economy, inflation, and resident incomes. Not surprisingly, no matter what taxpayers put in, their payments could never catch up with the state s out-of-control benefits. And with benefit and labor rules out of communities control, cities have had few ways of cutting the burden themselves. 7

Protecting the status quo With nearly two-thirds of pension funds not getting the contributions they require in 2016 and a $10 billion shortfall already in place, it s a wonder more cities haven t had their revenues garnished. The answer lies in city and union officials protection of the status quo. Even union officials don t want the state to garnish city revenues because they know what will result: layoffs and pay cuts. They d rather sacrifice pension funding to grow current payrolls because that s where their power comes from dollars right now. And if the pension funds collapse, they re gambling that the constitutional protections will bail them out that an ever-shrinking number of taxpayers will be forced to pay no matter what. Harvey was the perfect example of this for nearly a decade. The public safety unions there accepted raises at nearly double the rate of inflation. At the same time, their retirement security was being gutted, the incomes of Harvey residents were collapsing, poverty grew by 7 percentage points, and the city lost 10 percent of its population. But now that the crisis has deepened to the point where the state and the courts have stepped in, the game Harvey s played is nearly over. 8

Paradox The root of Harvey s problems are the same ones driving cities and towns all across Illinois into crisis. They re all stuck on the same path, dealing with the same impossible pension math. It s just that Harvey managed to get to the end of the path first because of its deep economic plight and criminal mismanagement. It all comes back to local control, and in Illinois munis case, a lack of it. As one of Wirepoints readers commented recently: Harvey has no bond market option. No more room to tax option. No constitutional option to reduce their obligation. No ability to outright default option as they are now garnished. No cash flow option. No sellable asset option as the town is a wreck. What's left to do? Bankruptcy. The problem is who will run that process? Cities in Illinois can t reform pensions, cut labor costs, or (as of yet) declare bankruptcy. The state sets the rules that define pension benefits and the collective bargaining laws that must be followed. If Illinois cities are to get out of this impossible situation, that has to change. It may seem paradoxical to supporters of the status quo, but bankruptcy, a constitutional amendment, pension reforms and changes to collective bargaining rules are what s needed if Illinoisans really care about those who risk their lives for their communities. Otherwise, those workers will be out of a job, and maybe their pensions, to boot. 9

Police or Fire Appendix: Two-thirds of Illinois cities failed to make entire required 2016 contribution to their police and fire pensions Required vs. actual city contributions to downstate police and fire pension funds, 2016 2016 funding ratio Total required contribution 2016 contribution (shortfall)/ surplus Percent shortfall/ surplus Actual city Fund contribution Police Lakemoor 32% $329,901 $0 ($329,901) -100% Police Harvey 51% $1,367,825 $110,219 ($1,257,606) -92% Fire Harvey 22% $2,466,116 $398,566 ($2,067,550) -84% Fire Win-Bur-Sew 44% $55,301 $9,215 ($46,086) -83% Fire East St Louis 13% $3,358,997 $801,797 ($2,557,200) -76% Fire Riverdale 48% $560,258 $161,962 ($398,296) -71% Fire Sauk Village 11% $36,805 $10,875 ($25,930) -70% Police Sauk Village 44% $618,382 $193,171 ($425,211) -69% Fire Centralia 59% $29,657 $9,630 ($20,027) -68% Police East St Louis 38% $2,113,441 $688,617 ($1,424,824) -67% Fire Pingree Grove & Cntrysde 34% $214,325 $70,621 ($143,704) -67% Fire Westmont 62% $74,957 $25,000 ($49,957) -67% Police Salem 48% $437,017 $146,414 ($290,603) -66% Fire Newport Township 59% $143,207 $50,087 ($93,120) -65% Fire Roberts Park 49% $775,772 $276,451 ($499,320) -64% Police Lynwood 32% $567,219 $203,555 ($363,665) -64% Police Round Lake Park 22% $551,340 $211,320 ($340,020) -62% Fire East Alton 26% $362,491 $160,072 ($202,419) -56% Fire Hinckley Community 42% $19,847 $8,852 ($10,995) -55% Fire Oakbrook Terrace Fire Dist 47% $151,635 $67,763 ($83,872) -55% Police Midlothian 74% $553,926 $249,587 ($304,339) -55% Fire Bradley 51% $181,089 $82,643 ($98,446) -54% Fire Granite City 26% $2,821,719 $1,322,316 ($1,499,403) -53% Police East Alton 34% $387,295 $181,988 ($205,306) -53% Police Centreville 26% $235,718 $111,309 ($124,409) -53% Fire Carterville 44% $114,298 $54,990 ($59,308) -52% Police North Chicago 34% $2,321,809 $1,119,364 ($1,202,444) -52% Fire East Moline 70% $1,002,911 $487,530 ($515,380) -51% Police Riverdale 40% $1,506,834 $735,142 ($771,692) -51% Fire Bourbonnais 70% $249,076 $121,991 ($127,085) -51% Police Colona 43% $284,732 $139,874 ($144,858) -51% Fire Hazel Crest 70% $358,017 $176,241 ($181,776) -51% Police Johnsburg 40% $384,639 $189,611 ($195,028) -51% Police Marengo 44% $525,347 $259,382 ($265,964) -51% Police Berwyn 71% $3,137,972 $1,552,361 ($1,585,610) -51% Fire Glenwood 52% $153,845 $76,342 ($77,503) -50% Fire Chatham 66% $345,382 $172,000 ($173,382) -50% Police Vandalia 60% $294,773 $147,298 ($147,474) -50% Fire Sullivan 57% $286,740 $143,375 ($143,365) -50% Police Gilberts 57% $233,865 $117,040 ($116,825) -50% Police Granite City 33% $2,640,078 $1,322,316 ($1,317,763) -50% Fire Northbrook 58% $3,121,822 $1,565,117 ($1,556,704) -50% Fire Tri-State 71% $1,363,012 $691,849 ($671,163) -49% Fire Forest Park 45% $1,344,309 $683,363 ($660,947) -49% Fire Troy 60% $342,121 $175,950 ($166,171) -49% Police Forest Park 52% $1,653,397 $860,422 ($792,975) -48% Police Peotone 26% $327,512 $171,034 ($156,479) -48% Fire Manhattan 55% $308,628 $161,497 ($147,131) -48% Police Manhattan 28% $506,335 $269,526 ($236,809) -47% Fire Berwyn 59% $2,941,173 $1,573,440 ($1,367,732) -47% Police Skokie 62% $4,120,006 $2,208,070 ($1,911,935) -46% Fire Rock Falls 71% $261,257 $140,050 ($121,207) -46% 10

Police Eldorado 63% $127,614 $68,873 ($58,740) -46% Police Sandwich 50% $488,492 $264,427 ($224,064) -46% Fire North Chicago 35% $1,281,481 $702,086 ($579,395) -45% Police Coal City 26% $543,860 $299,400 ($244,460) -45% Police Northbrook 54% $2,885,891 $1,591,260 ($1,294,631) -45% Fire Long Creek 72% $40,160 $22,145 ($18,016) -45% Fire York Center Fire District 73% $111,336 $61,861 ($49,475) -44% Police Madison 19% $614,541 $343,478 ($271,063) -44% Police Marseilles 80% $186,169 $104,848 ($81,322) -44% Police Sycamore 64% $693,050 $391,470 ($301,581) -44% Police Oak Lawn 52% $5,210,841 $2,946,377 ($2,264,464) -43% Fire Pleasantview 60% $1,706,654 $984,799 ($721,855) -42% Police Burnham 27% $404,960 $234,513 ($170,447) -42% Police Sugar Grove 42% $461,847 $269,002 ($192,845) -42% Police Milan 50% $495,577 $291,676 ($203,901) -41% Fire Northwest St Clair County 73% $57,004 $34,425 ($22,579) -40% Police Rock Falls 54% $470,953 $292,074 ($178,878) -38% Police Winthrop Harbor 77% $202,711 $127,277 ($75,434) -37% Fire Geneva 76% $565,583 $355,690 ($209,893) -37% Police Huntley 51% $938,593 $594,422 ($344,171) -37% Police Kewanee 59% $535,189 $339,843 ($195,346) -37% Fire Midlothian 50% $562,039 $357,591 ($204,448) -36% Fire Elk Grove Village 55% $4,029,724 $2,573,401 ($1,456,323) -36% Police East Moline 59% $1,100,558 $704,267 ($396,291) -36% Police Orland Hills 38% $347,410 $228,579 ($118,831) -34% Fire Grayslake 59% $1,101,704 $725,109 ($376,595) -34% Police Hazel Crest 58% $872,826 $577,064 ($295,761) -34% Fire Sycamore 61% $868,027 $579,311 ($288,716) -33% Fire Kewanee 55% $471,267 $315,307 ($155,960) -33% Fire Ivesdale 50% $23,774 $15,961 ($7,813) -33% Police Itasca 51% $1,049,418 $704,812 ($344,606) -33% Police Homewood 56% $1,596,188 $1,075,111 ($521,077) -33% Fire Skokie 50% $5,327,689 $3,595,244 ($1,732,445) -33% Police Danville 30% $2,842,509 $1,930,255 ($912,254) -32% Police Island Lake 49% $367,664 $249,889 ($117,775) -32% Police Zion 57% $1,675,646 $1,149,487 ($526,159) -31% Fire Mendota 66% $150,823 $103,673 ($47,151) -31% Police Genoa 30% $320,806 $221,541 ($99,265) -31% Police Palos Park 49% $289,468 $200,000 ($89,468) -31% Fire Cherry Valley 82% $338,904 $234,244 ($104,660) -31% Fire Freeport 74% $1,036,425 $717,781 ($318,644) -31% Police Antioch 33% $1,340,445 $930,548 ($409,897) -31% Police Charleston 46% $1,050,240 $730,357 ($319,883) -30% Police S. Chicago Heights 58% $195,634 $136,901 ($58,734) -30% Police Posen 77% $239,489 $167,814 ($71,675) -30% Police Chicago Heights 49% $3,607,227 $2,527,866 ($1,079,361) -30% Fire Blue Island 23% $1,177,555 $826,486 ($351,070) -30% Police Lincoln 44% $878,141 $616,437 ($261,704) -30% Police Normal 52% $2,476,641 $1,739,249 ($737,392) -30% Police Peoria Heights 41% $373,737 $262,677 ($111,060) -30% Police St Charles 56% $2,180,179 $1,540,294 ($639,885) -29% Police Bloomingdale 57% $1,860,471 $1,315,957 ($544,514) -29% Fire South Beloit 51% $130,295 $92,200 ($38,095) -29% Fire Lincoln Rural 89% $67,639 $47,891 ($19,748) -29% Fire Charleston 45% $1,201,247 $853,070 ($348,177) -29% Fire Oak Lawn 58% $4,147,666 $2,946,666 ($1,201,000) -29% Fire Fairfield 49% $158,059 $112,464 ($45,596) -29% Fire North Palos 69% $945,291 $676,042 ($269,249) -28% Police Mundelein 57% $1,815,913 $1,305,730 ($510,183) -28% Fire Rockford 51% $11,916,563 $8,577,454 ($3,339,108) -28% 11

Police Hoopeston 66% $188,632 $136,043 ($52,590) -28% Police West Dundee 56% $718,183 $518,055 ($200,128) -28% Fire Prospect Heights 74% $445,777 $322,103 ($123,673) -28% Fire Roselle 69% $400,250 $289,736 ($110,514) -28% Police Dolton 71% $1,087,996 $787,728 ($300,268) -28% Police Pontoon Beach 38% $490,532 $355,241 ($135,290) -28% Police Cherry Valley 25% $588,140 $426,743 ($161,397) -27% Fire Normal 56% $2,104,905 $1,528,405 ($576,500) -27% Fire Homewood 67% $643,725 $468,660 ($175,065) -27% Police Melrose Park 34% $3,490,580 $2,544,568 ($946,012) -27% Fire Burbank 74% $786,285 $573,376 ($212,909) -27% Fire Hillside 45% $1,137,640 $830,329 ($307,310) -27% Police Richton Park 58% $810,008 $591,377 ($218,631) -27% Fire Winfield 101% $230,614 $168,554 ($62,060) -27% Police Burbank 70% $1,346,023 $987,685 ($358,338) -27% Fire Lincoln 32% $828,827 $609,350 ($219,477) -26% Fire Stillman 74% $40,153 $29,669 ($10,484) -26% Police Rockford 58% $10,561,275 $7,838,429 ($2,722,846) -26% Fire Harlem-Roscoe 86% $48,107 $35,736 ($12,371) -26% Police Worth 42% $1,076,155 $802,434 ($273,720) -25% Fire Dixon 50% $616,413 $460,600 ($155,814) -25% Fire Melrose Park 24% $4,118,147 $3,081,599 ($1,036,548) -25% Police Roscoe 53% $312,450 $234,355 ($78,095) -25% Fire Macomb 55% $665,522 $499,923 ($165,598) -25% Fire Frankfort 82% $1,236,792 $929,501 ($307,291) -25% Police Rockton 77% $292,576 $220,029 ($72,547) -25% Police Park City 21% $477,564 $360,000 ($117,564) -25% Fire University Park 60% $478,883 $362,524 ($116,359) -24% Police Wauconda 58% $953,874 $724,641 ($229,233) -24% Police Silvis 53% $456,174 $347,125 ($109,049) -24% Police Countryside 55% $1,198,813 $914,574 ($284,239) -24% Fire Danville 17% $3,267,344 $2,492,985 ($774,359) -24% Police Franklin Park 44% $2,316,366 $1,769,378 ($546,987) -24% Fire Homer Township 91% $714,994 $546,303 ($168,691) -24% Fire Leyden 37% $688,754 $527,898 ($160,856) -23% Police Mt Carmel 50% $297,101 $227,832 ($69,269) -23% Fire Darien Woodridge 66% $930,679 $713,857 ($216,822) -23% Police South Elgin 60% $1,056,286 $814,000 ($242,286) -23% Police Lisle 71% $1,217,088 $939,671 ($277,417) -23% Fire Mundelein 74% $754,526 $582,571 ($171,955) -23% Fire Shelbyville 45% $80,635 $62,315 ($18,320) -23% Fire Sugar Grove 77% $422,818 $326,769 ($96,049) -23% Police Evergreen Park 76% $1,342,333 $1,037,487 ($304,846) -23% Police Steger 67% $354,462 $274,640 ($79,822) -23% Police Stickney 31% $805,383 $624,450 ($180,934) -22% Fire Carol Stream 73% $1,510,788 $1,172,985 ($337,803) -22% Fire West Chicago 92% $808,713 $628,104 ($180,609) -22% Police Pontiac 68% $396,974 $308,389 ($88,585) -22% Police Elburn 34% $193,972 $151,016 ($42,956) -22% Fire Carbondale Fire 47% $1,039,196 $809,742 ($229,454) -22% Police Geneseo 58% $343,772 $269,577 ($74,195) -22% Police Bolingbrook 54% $4,629,198 $3,631,065 ($998,133) -22% Fire South Elgin/Countryside 67% $790,634 $620,416 ($170,218) -22% Fire St Charles 76% $1,480,923 $1,162,413 ($318,510) -22% Police Country Club Hills 55% $1,368,975 $1,076,041 ($292,934) -21% Police Lindenhurst 85% $373,366 $293,600 ($79,766) -21% Police Carterville 36% $120,922 $95,241 ($25,680) -21% Fire Villa Park 63% $896,928 $706,719 ($190,210) -21% Police Dekalb 49% $2,642,488 $2,085,233 ($557,255) -21% Fire Jefferson 50% $129,633 $102,532 ($27,100) -21% 12

Fire Burlington Community 57% $40,110 $31,738 ($8,372) -21% Fire Robbins 20% $20,971 $16,606 ($4,365) -21% Police Matteson 54% $1,477,414 $1,170,136 ($307,278) -21% Police Montgomery 62% $569,298 $452,282 ($117,016) -21% Police Carlinville 56% $233,653 $185,762 ($47,891) -20% Fire Plainfield 131% $1,065,161 $850,474 ($214,687) -20% Fire Chicago Heights 45% $2,925,838 $2,339,408 ($586,430) -20% Fire Northwest Homer 71% $232,157 $186,058 ($46,099) -20% Police Yorkville 43% $901,854 $722,940 ($178,914) -20% Police Blue Island 30% $1,808,215 $1,451,138 ($357,077) -20% Fire Bartlett 69% $1,206,044 $969,819 ($236,226) -20% Fire Zion 54% $1,158,859 $932,135 ($226,724) -20% Police Rock Island 40% $3,589,104 $2,893,929 ($695,175) -19% Police Maywood 34% $2,493,801 $2,010,952 ($482,849) -19% Police Ottawa 68% $855,960 $690,595 ($165,365) -19% Police Villa Park 56% $1,551,867 $1,252,475 ($299,393) -19% Police Lyons 37% $1,073,094 $866,736 ($206,358) -19% Police Norridge 59% $1,340,953 $1,084,796 ($256,158) -19% Police Wood Dale 61% $1,265,696 $1,023,960 ($241,736) -19% Police Plainfield 84% $1,172,268 $948,549 ($223,719) -19% Fire Huntley 89% $1,179,801 $955,414 ($224,387) -19% Police South Beloit 63% $326,883 $264,810 ($62,073) -19% Police Dixon 66% $744,594 $603,612 ($140,983) -19% Police Stone Park 20% $911,850 $740,725 ($171,125) -19% Fire Woodstock Fire/Rescue Dist. 63% $928,883 $756,012 ($172,871) -19% Police Plano 72% $348,649 $284,041 ($64,608) -19% Fire Pontiac 56% $367,278 $299,429 ($67,849) -18% Fire Palos Heights 65% $569,480 $465,116 ($104,364) -18% Fire Mt Carmel 56% $129,215 $105,913 ($23,301) -18% Police Wheaton 64% $2,440,157 $2,000,982 ($439,175) -18% Fire Wheaton 73% $1,228,942 $1,010,419 ($218,523) -18% Police University Park 62% $496,763 $408,503 ($88,260) -18% Police Hoffman Estates 59% $3,919,689 $3,228,471 ($691,218) -18% Police Summit 32% $1,434,523 $1,184,168 ($250,355) -17% Fire Dekalb 39% $3,036,368 $2,512,631 ($523,737) -17% Fire Countryside 69% $1,211,352 $1,004,370 ($206,982) -17% Fire Wood Dale 38% $1,508,264 $1,254,316 ($253,947) -17% Police Rantoul 66% $820,540 $683,547 ($136,993) -17% Police Shelbyville 50% $201,556 $168,128 ($33,428) -17% Fire Hoffman Estates 68% $3,436,232 $2,867,272 ($568,960) -17% Police Rochelle 71% $464,202 $388,135 ($76,068) -16% Fire Bensenville 38% $1,170,734 $979,547 ($191,187) -16% Police South Holland 68% $1,210,929 $1,014,454 ($196,475) -16% Police Hawthorn Woods 58% $334,294 $280,223 ($54,071) -16% Fire Greater Round Lake 81% $982,001 $823,234 ($158,767) -16% Fire Barrington 90% $389,438 $326,483 ($62,955) -16% Police Burr Ridge 70% $706,077 $593,000 ($113,077) -16% Police Braidwood 59% $274,108 $230,493 ($43,616) -16% Police Elmwood Park 38% $1,814,622 $1,531,210 ($283,412) -16% Police Olympia Fields 43% $898,744 $759,609 ($139,136) -15% Police North Riverside 42% $1,406,545 $1,192,086 ($214,459) -15% Fire North Riverside 36% $1,033,867 $879,775 ($154,092) -15% Police Bellwood 62% $1,414,355 $1,204,392 ($209,963) -15% Police Geneva 56% $1,343,836 $1,144,355 ($199,481) -15% Fire Norwood Park 50% $1,171,663 $998,875 ($172,788) -15% Fire Bolingbrook 55% $3,677,966 $3,140,863 ($537,104) -15% Fire Waukegan 50% $5,153,527 $4,401,280 ($752,247) -15% Fire Mt Prospect 57% $3,282,801 $2,806,982 ($475,819) -14% Police Mchenry 54% $1,618,846 $1,386,205 ($232,641) -14% Police Woodstock 64% $1,104,568 $946,589 ($157,979) -14% 13

Police Palatine 59% $4,128,644 $3,538,272 ($590,371) -14% Police Westchester 63% $1,161,864 $996,315 ($165,549) -14% Police Lasalle 35% $851,251 $730,805 ($120,446) -14% Police Gurnee 68% $1,847,388 $1,590,485 ($256,903) -14% Police Lake Villa 42% $707,005 $609,619 ($97,386) -14% Police Anna 45% $238,903 $206,009 ($32,894) -14% Police Lemont 68% $727,336 $627,560 ($99,776) -14% Fire Schaumburg 66% $4,360,795 $3,764,945 ($595,850) -14% Fire Mattoon 41% $1,584,056 $1,367,692 ($216,364) -14% Police Cahokia 66% $686,701 $593,042 ($93,659) -14% Police Berkeley 58% $485,168 $419,103 ($66,065) -14% Fire Lisle-Woodridge 49% $4,741,698 $4,097,261 ($644,437) -14% Fire Kankakee 19% $3,112,337 $2,693,520 ($418,817) -13% Police Bourbonnais 73% $517,403 $448,779 ($68,624) -13% Police Barrington 55% $1,086,371 $943,809 ($142,562) -13% Police Harwood Heights 65% $769,158 $668,617 ($100,541) -13% Fire Ottawa 46% $1,114,348 $969,642 ($144,707) -13% Police North Aurora 65% $857,794 $747,000 ($110,794) -13% Fire Country Club Hills 55% $616,279 $536,703 ($79,576) -13% Police Peoria 57% $9,633,113 $8,392,780 ($1,240,332) -13% Fire Maywood 39% $1,965,749 $1,714,203 ($251,546) -13% Fire South Holland 78% $561,794 $489,984 ($71,810) -13% Fire Bellwood 63% $977,191 $853,400 ($123,791) -13% Police Lansing 45% $3,053,307 $2,670,076 ($383,230) -13% Fire Matteson 56% $1,238,441 $1,085,233 ($153,207) -12% Fire Rock Island 32% $3,198,813 $2,803,551 ($395,262) -12% Police Hillside 48% $1,447,559 $1,271,953 ($175,607) -12% Police River Forest 55% $1,286,472 $1,130,516 ($155,956) -12% Police Park Forest 48% $1,629,575 $1,432,501 ($197,074) -12% Fire South Chicago Heights 8% $12,882 $11,329 ($1,553) -12% Fire Elmwood Park 42% $1,314,735 $1,156,262 ($158,473) -12% Fire Godfrey 67% $386,177 $339,731 ($46,446) -12% Police Mt Prospect 58% $3,674,751 $3,232,887 ($441,864) -12% Police Duquoin 55% $274,395 $241,407 ($32,988) -12% Police Roselle 61% $1,216,338 $1,070,333 ($146,005) -12% Police Highland 68% $490,998 $432,136 ($58,862) -12% Fire Addison 62% $2,231,337 $1,971,893 ($259,444) -12% Police Downers Grove 56% $3,042,255 $2,689,713 ($352,542) -12% Fire Calumet City 51% $2,643,106 $2,338,590 ($304,516) -12% Fire Peoria 55% $8,805,539 $7,801,323 ($1,004,216) -11% Fire Tri-Township 35% $296,536 $262,735 ($33,801) -11% Police Aurora 55% $13,156,853 $11,672,490 ($1,484,363) -11% Fire Dolton 69% $562,280 $499,389 ($62,891) -11% Fire Bridgeview 51% $1,582,108 $1,406,913 ($175,195) -11% Police Round Lake 63% $503,194 $448,626 ($54,568) -11% Fire Marion 65% $552,921 $493,200 ($59,721) -11% Police Monee 35% $244,644 $218,539 ($26,105) -11% Fire Bloomingdale 65% $1,437,955 $1,285,263 ($152,692) -11% Police Washington 61% $417,012 $373,617 ($43,395) -10% Fire Palatine 57% $4,085,093 $3,660,137 ($424,956) -10% Fire Wauconda 54% $1,491,530 $1,337,000 ($154,530) -10% Police Cary 51% $874,445 $785,340 ($89,105) -10% Fire Clinton 62% $107,723 $96,859 ($10,865) -10% Fire Coal City 87% $205,475 $185,112 ($20,363) -10% Fire Cary 85% $176,002 $158,562 ($17,440) -10% Fire Cicero 31% $4,543,458 $4,097,789 ($445,669) -10% Police River Grove 33% $1,236,519 $1,115,353 ($121,166) -10% Fire Gurnee 72% $1,630,348 $1,471,445 ($158,903) -10% Police Kankakee 35% $3,069,985 $2,773,787 ($296,198) -10% Fire Salem 74% $102,166 $92,481 ($9,686) -9% 14

Police Spring Valley 70% $220,546 $199,946 ($20,600) -9% Police Macomb 65% $559,276 $507,833 ($51,443) -9% Police Morris 62% $765,629 $695,513 ($70,116) -9% Police Bensenville 56% $1,156,572 $1,050,931 ($105,642) -9% Police Algonquin 66% $1,363,499 $1,240,000 ($123,499) -9% Police Schaumburg 60% $4,988,031 $4,541,539 ($446,492) -9% Fire Streator 40% $627,644 $571,726 ($55,919) -9% Fire Downers Grove 56% $3,124,391 $2,847,524 ($276,868) -9% Fire Belvidere 59% $859,462 $783,447 ($76,016) -9% Fire Elgin 49% $6,380,953 $5,824,657 ($556,296) -9% Police Chatham 65% $357,729 $326,628 ($31,101) -9% Police Murphysboro 52% $361,295 $330,233 ($31,062) -9% Police Northlake 60% $1,206,796 $1,105,794 ($101,002) -8% Police Flossmoor 66% $623,940 $571,732 ($52,208) -8% Police Riverside 37% $1,051,770 $963,918 ($87,852) -8% Police Monmouth 53% $535,698 $491,232 ($44,466) -8% Police Springfield 54% $9,857,436 $9,050,592 ($806,844) -8% Police Wood River 61% $517,404 $475,526 ($41,877) -8% Fire Swansea 53% $80,360 $73,886 ($6,474) -8% Police Frankfort 58% $907,845 $836,569 ($71,276) -8% Fire Princeton 71% $290,275 $267,488 ($22,786) -8% Fire Niles 42% $2,945,810 $2,714,895 ($230,915) -8% Police Staunton 44% $150,341 $138,856 ($11,485) -8% Police Fairfield 35% $354,167 $327,121 ($27,045) -8% Police Woodridge 55% $2,180,747 $2,014,246 ($166,501) -8% Fire Wheeling 57% $2,298,655 $2,123,616 ($175,039) -8% Fire Evergreen Park 17% $152,901 $141,389 ($11,512) -8% Police Litchfield 52% $425,024 $393,789 ($31,235) -7% Police Willowbrook 72% $663,150 $614,530 ($48,620) -7% Police Oglesby 45% $301,606 $279,585 ($22,021) -7% Police Westmont 48% $2,168,759 $2,012,246 ($156,514) -7% Police Decatur 64% $4,540,329 $4,213,121 ($327,209) -7% Police Belleville 53% $2,572,384 $2,388,327 ($184,057) -7% Fire Springfield 45% $10,515,366 $9,786,645 ($728,721) -7% Police Glenwood 53% $682,027 $634,894 ($47,132) -7% Fire Des Plaines 53% $4,760,036 $4,433,104 ($326,932) -7% Police Romeoville 68% $1,819,775 $1,696,960 ($122,815) -7% Police Darien 60% $1,297,003 $1,209,939 ($87,064) -7% Fire Long Grove 91% $346,454 $323,468 ($22,987) -7% Fire Byron 84% $184,183 $171,974 ($12,209) -7% Fire Franklin Park 51% $1,942,544 $1,814,047 ($128,497) -7% Police Jerseyville 31% $541,933 $506,171 ($35,762) -7% Fire Wood River 61% $318,496 $297,756 ($20,740) -7% Police Elgin 49% $8,545,576 $7,991,936 ($553,640) -6% Police Waukegan 49% $6,712,801 $6,286,274 ($426,527) -6% Police Edwardsville 72% $982,302 $920,192 ($62,110) -6% Police Wheeling 68% $2,048,940 $1,922,292 ($126,648) -6% Police Troy 76% $316,013 $296,543 ($19,470) -6% Police Forest View 28% $494,478 $464,077 ($30,401) -6% Police Hillsboro 54% $192,794 $180,966 ($11,828) -6% Fire Park Forest 49% $988,414 $928,036 ($60,378) -6% Police Schiller Park 46% $1,519,946 $1,427,405 ($92,541) -6% Fire Pekin 39% $2,526,103 $2,375,747 ($150,356) -6% Police New Lenox 67% $1,101,946 $1,036,551 ($65,395) -6% Police Taylorville 64% $373,642 $352,082 ($21,561) -6% Police Quincy 53% $2,252,753 $2,126,886 ($125,868) -6% Fire Lockport Township 63% $2,882,587 $2,721,929 ($160,659) -6% Police Bethalto 60% $389,099 $367,739 ($21,360) -5% Police Centralia 50% $741,066 $700,700 ($40,366) -5% Fire Taylorville 65% $327,347 $309,910 ($17,436) -5% 15

Police Washington Park 51% $63,304 $60,041 ($3,263) -5% Police Grayslake 82% $788,637 $748,319 ($40,318) -5% Fire Rochelle 67% $363,955 $345,372 ($18,583) -5% Police Mattoon 46% $1,478,234 $1,403,050 ($75,184) -5% Fire Oak Park 43% $3,974,111 $3,779,495 ($194,615) -5% Fire Minooka 112% $249,849 $237,794 ($12,055) -5% Police Lagrange 49% $1,207,058 $1,149,050 ($58,008) -5% Police Pana 42% $285,145 $271,737 ($13,408) -5% Police Crystal Lake 59% $2,153,336 $2,059,342 ($93,994) -4% Fire Canton Fire 43% $684,658 $654,815 ($29,843) -4% Police Glendale Heights 64% $1,717,514 $1,643,176 ($74,338) -4% Fire Maryville 54% $99,509 $95,265 ($4,244) -4% Fire Hinsdale 60% $937,699 $898,144 ($39,555) -4% Police Savanna 42% $194,822 $186,746 ($8,076) -4% Police Deerfield 79% $974,689 $934,918 ($39,771) -4% Fire Quincy 43% $2,678,669 $2,569,640 ($109,029) -4% Fire Oswego 95% $1,133,719 $1,087,786 ($45,934) -4% Police Bartlett 81% $1,366,108 $1,311,249 ($54,859) -4% Police Collinsville 66% $1,190,078 $1,148,282 ($41,797) -4% Fire Lansing 52% $1,049,294 $1,012,630 ($36,663) -3% Fire Lasalle 54% $147,895 $142,838 ($5,057) -3% Police Chester 76% $136,217 $131,575 ($4,642) -3% Fire Aurora 55% $10,152,443 $9,811,122 ($341,322) -3% Fire Hampshire 72% $196,678 $190,088 ($6,590) -3% Fire Edwardsville 65% $739,426 $714,809 ($24,617) -3% Police Calumet City 54% $3,354,466 $3,243,000 ($111,466) -3% Fire Flossmoor 39% $259,090 $251,619 ($7,472) -3% Police Bridgeview 53% $1,402,478 $1,365,392 ($37,086) -3% Fire Robinson 63% $186,540 $181,916 ($4,624) -2% Police Carol Stream 70% $1,746,479 $1,705,946 ($40,533) -2% Police Niles 39% $3,327,118 $3,256,499 ($70,619) -2% Fire Itasca 68% $824,370 $807,778 ($16,592) -2% Fire Mt Vernon 63% $766,433 $751,183 ($15,249) -2% Police Alton 32% $3,124,199 $3,069,684 ($54,515) -2% Fire Romeoville 94% $357,855 $351,767 ($6,088) -2% Police Caseyville 55% $207,401 $203,873 ($3,528) -2% Police Pekin 61% $1,602,035 $1,577,451 ($24,585) -2% Police Pinckneyville 20% $206,322 $203,176 ($3,147) -2% Police Calumet Park 48% $675,033 $665,596 ($9,437) -1% Police Harvard 66% $500,961 $494,857 ($6,104) -1% Police Cicero 50% $5,652,080 $5,585,411 ($66,669) -1% Police Bradley 65% $867,121 $856,951 ($10,170) -1% Police Bloomington 53% $4,742,654 $4,690,359 ($52,295) -1% Police Carmi 46% $290,991 $287,823 ($3,168) -1% Police Mascoutah 74% $267,716 $264,929 ($2,787) -1% Police Flora 66% $260,604 $258,122 ($2,482) -1% Police Glen Carbon 84% $363,005 $359,755 ($3,250) -1% Fire Lake Zurich 64% $1,924,022 $1,911,342 ($12,680) -1% Police Des Plaines 48% $5,059,565 $5,036,133 ($23,432) 0% Police Oak Forest 61% $1,434,299 $1,429,805 ($4,494) 0% Fire Centralia 66% $522,371 $520,952 ($1,419) 0% Police Hickory Hills 71% $801,560 $800,000 ($1,560) 0% Police Morton Grove 53% $2,093,266 $2,090,649 ($2,616) 0% Fire Litchfield 68% $308,442 $308,235 ($207) 0% Police Channahon 61% $561,984 $562,298 $314 0% Police Hampshire 42% $186,471 $187,000 $529 0% Police Palos Hills 56% $1,024,256 $1,027,227 $2,971 0% Police Clinton 98% $164,465 $165,233 $768 0% Police Loves Park 54% $963,150 $968,800 $5,650 1% Police Crete 73% $299,281 $301,401 $2,120 1% 16

Police East Dundee 58% $445,225 $448,635 $3,410 1% Fire Lagrange 42% $1,087,963 $1,097,454 $9,491 1% Police Park Ridge 65% $2,008,119 $2,027,060 $18,941 1% Police Carpentersville 59% $2,317,419 $2,346,705 $29,287 1% Police East Peoria 63% $1,429,012 $1,452,077 $23,065 2% Fire Morris 107% $30,086 $30,600 $514 2% Fire Morton Grove 53% $2,129,034 $2,165,900 $36,866 2% Police Lake Forest 54% $1,774,582 $1,806,270 $31,688 2% Fire Alton 30% $2,916,393 $2,970,632 $54,239 2% Fire Urbana 87% $1,018,652 $1,038,747 $20,095 2% Fire Montgomery & Cntrysde 81% $42,137 $42,975 $837 2% Fire River Forest 56% $925,328 $946,756 $21,428 2% Fire Warrenville 70% $237,410 $243,416 $6,006 3% Police Lagrange Park 57% $782,083 $803,853 $21,770 3% Police Lake Zurich 51% $1,520,963 $1,564,453 $43,490 3% Fire North Aurora 84% $574,071 $591,588 $17,517 3% Police Barrington Hills 63% $651,513 $671,907 $20,394 3% Fire Lombard 76% $1,971,425 $2,034,905 $63,480 3% Police Urbana 74% $1,349,734 $1,396,844 $47,110 3% Fire Park Ridge 68% $1,782,954 $1,846,200 $63,247 4% Police Eureka 109% $60,928 $63,274 $2,346 4% Police Tinley Park 75% $2,215,590 $2,301,390 $85,800 4% Fire Fosterburg 64% $113,608 $118,145 $4,537 4% Fire Sterling 55% $662,317 $689,721 $27,404 4% Fire Duquoin 45% $265,367 $276,882 $11,516 4% Fire Paris 53% $371,896 $388,311 $16,415 4% Fire Algonquin Lake In The Hills 78% $1,089,091 $1,138,707 $49,616 5% Police Canton 77% $397,944 $416,195 $18,251 5% Police Jacksonville 58% $990,997 $1,036,499 $45,502 5% Police Oak Park 60% $4,524,548 $4,735,676 $211,129 5% Fire Orland 102% $2,696,170 $2,828,543 $132,372 5% Police Buffalo Grove 70% $2,315,803 $2,430,017 $114,215 5% Fire Elburn/Countryside 79% $598,243 $628,014 $29,771 5% Fire Alsip 57% $1,466,295 $1,541,749 $75,454 5% Fire Bloomington 50% $4,195,237 $4,416,266 $221,029 5% Police Oak Brook 68% $1,451,159 $1,527,927 $76,768 5% Fire Jacksonville 68% $696,044 $734,886 $38,842 6% Fire Dixon Community 54% $336,651 $356,000 $19,349 6% Fire West Dundee 69% $295,835 $313,207 $17,372 6% Fire Silvis 61% $29,206 $30,924 $1,718 6% Fire Wilmington 70% $80,615 $85,446 $4,830 6% Fire Belleville 43% $2,671,859 $2,832,970 $161,111 6% Fire Monmouth 38% $589,775 $627,273 $37,498 6% Police Mendota 56% $363,882 $387,396 $23,514 6% Police Round Lake Beach 73% $896,013 $956,749 $60,736 7% Fire Lake Forest 72% $1,139,112 $1,216,585 $77,473 7% Police Willow Springs 18% $543,495 $580,538 $37,043 7% Police Sterling 60% $657,809 $703,470 $45,661 7% Fire Mokena 81% $764,518 $817,688 $53,170 7% Police Orland Park 77% $2,572,997 $2,757,499 $184,502 7% Police Moline 43% $3,488,674 $3,740,468 $251,793 7% Police Wilmington 58% $348,775 $374,680 $25,905 7% Fire East Peoria 58% $1,425,368 $1,533,659 $108,291 8% Fire Hillsboro 53% $107,249 $115,481 $8,232 8% Fire Deerfield-Bnnckbrn Fire Dist. 79% $1,298,193 $1,398,327 $100,135 8% Police Belvidere 66% $1,001,482 $1,079,608 $78,126 8% Police Manteno 91% $314,939 $339,745 $24,807 8% Fire Lemont 73% $1,454,692 $1,570,559 $115,866 8% Police Columbia 71% $324,247 $350,251 $26,005 8% Fire Collinsville 76% $728,551 $787,667 $59,116 8% 17

Police Highwood 65% $246,765 $267,185 $20,420 8% Police Lincolnwood 47% $1,532,535 $1,663,647 $131,112 9% Fire Beardstown 58% $77,284 $84,453 $7,169 9% Fire Carpentersville 72% $1,012,678 $1,107,232 $94,553 9% Police Harrisburg 53% $394,922 $432,293 $37,371 9% Fire Decatur 56% $4,586,390 $5,023,785 $437,395 10% Police Alsip 37% $2,161,993 $2,388,524 $226,531 10% Police Cairo 22% $230,697 $255,649 $24,953 11% Police Batavia 59% $1,626,117 $1,808,325 $182,208 11% Police Greenville 66% $197,499 $219,647 $22,147 11% Fire Beach Park 69% $162,855 $181,128 $18,272 11% Police Winfield 48% $675,853 $752,452 $76,599 11% Fire Chicago Ridge 60% $604,370 $673,411 $69,041 11% Police Peru 46% $828,698 $923,410 $94,712 11% Police Robinson 72% $257,671 $287,276 $29,605 11% Fire Murphysboro 55% $285,305 $318,579 $33,275 12% Fire Effingham 64% $491,877 $550,492 $58,615 12% Police Olney 39% $415,402 $464,954 $49,552 12% Fire Crystal Lake 70% $1,720,050 $1,928,928 $208,878 12% Police Streator 51% $779,417 $875,746 $96,329 12% Police Addison 58% $2,420,059 $2,724,449 $304,390 13% Police Western Springs 58% $811,313 $914,178 $102,865 13% Fire Savanna 49% $85,788 $96,690 $10,902 13% Fire Naperville 75% $5,685,367 $6,415,496 $730,129 13% Police Oakbrook Terrace 53% $805,260 $912,363 $107,103 13% Fire Hanover Park 62% $1,075,980 $1,220,758 $144,778 13% Fire Broadview 52% $1,222,203 $1,387,146 $164,943 13% Police Mccook 52% $703,919 $800,000 $96,081 14% Police Markham 71% $840,400 $955,232 $114,832 14% Police Chillicothe 64% $187,292 $212,885 $25,592 14% Fire Benton 85% $95,073 $108,071 $12,998 14% Fire Fox Lake 85% $206,174 $234,500 $28,326 14% Fire Westchester 67% $901,538 $1,027,335 $125,797 14% Fire Posen 23% $39,173 $44,750 $5,577 14% Police Broadview 68% $998,708 $1,143,219 $144,511 14% Fire Elmhurst 68% $1,620,469 $1,863,426 $242,957 15% Fire Oak Brook 56% $1,562,921 $1,801,476 $238,555 15% Police Lombard 68% $2,536,365 $2,936,167 $399,802 16% Police Wilmette 70% $1,633,323 $1,891,000 $257,677 16% Police Hanover Park 56% $1,858,419 $2,153,658 $295,239 16% Police Shiloh 80% $311,017 $361,475 $50,458 16% Police Mt Vernon 70% $749,419 $872,624 $123,205 16% Police Lake Bluff 56% $552,711 $645,381 $92,669 17% Police Marion 60% $614,850 $722,600 $107,750 18% Fire Schiller Park 54% $925,714 $1,091,332 $165,618 18% Police Freeport 53% $1,361,008 $1,605,261 $244,252 18% Police Wayne 46% $176,919 $208,708 $31,789 18% Police Galesburg 53% $1,657,477 $1,956,983 $299,505 18% Fire Metropolis 57% $307,791 $363,680 $55,888 18% Fire Batavia 71% $680,903 $805,379 $124,476 18% Police Clarendon Hills 63% $450,984 $534,977 $83,993 19% Police Oswego 81% $1,053,089 $1,250,000 $196,911 19% Fire Herrin 59% $505,072 $600,500 $95,428 19% Fire Joliet 54% $10,313,003 $12,332,156 $2,019,153 20% Police Palos Heights 52% $1,194,876 $1,431,456 $236,580 20% Fire Glenview 65% $3,344,625 $4,016,250 $671,625 20% Fire Moline 33% $3,804,636 $4,574,093 $769,456 20% Fire Cairo 11% $174,263 $210,006 $35,744 21% Fire Jerseyville 85% $24,755 $29,932 $5,177 21% Police Prospect Heights 70% $589,788 $715,486 $125,697 21% 18

Police Lawrenceville 75% $141,326 $171,516 $30,190 21% Fire Markham 86% $311,116 $378,155 $67,039 22% Police Joliet 59% $11,935,460 $14,559,331 $2,623,871 22% Fire Galesburg 48% $1,717,794 $2,096,966 $379,172 22% Police Effingham 73% $504,772 $618,018 $113,246 22% Fire Kewanee Community 38% $58,560 $71,994 $13,434 23% Fire Rutland/Dundee Twps 77% $192,251 $236,573 $44,322 23% Fire Peru 66% $105,813 $130,312 $24,499 23% Police Monticello 35% $154,888 $191,159 $36,271 23% Police Minooka 74% $379,311 $470,143 $90,832 24% Police Naperville 77% $5,092,456 $6,329,588 $1,237,132 24% Police Carbondale 50% $1,730,868 $2,175,859 $444,991 26% Police Princeton 78% $266,093 $335,106 $69,014 26% Fire Rolling Meadows 45% $2,574,440 $3,245,390 $670,949 26% Police Elmhurst 64% $2,363,655 $2,982,703 $619,048 26% Police Lake In The Hills 81% $989,550 $1,248,941 $259,392 26% Police Hinsdale 80% $642,621 $813,385 $170,764 27% Fire Carbondale Township 134% $38,679 $49,000 $10,321 27% Fire Wilmette 64% $1,904,846 $2,422,000 $517,154 27% Police West Chicago 59% $1,701,024 $2,174,000 $472,976 28% Police Fairview Heights 71% $1,016,932 $1,300,000 $283,068 28% Police Glenview 79% $1,952,792 $2,497,041 $544,250 28% Police Bartonville 88% $161,382 $206,591 $45,209 28% Police Glencoe 68% $1,220,706 $1,562,863 $342,157 28% Police Elk Grove Village 63% $3,294,378 $4,218,512 $924,134 28% Police Brookfield 50% $1,239,727 $1,591,846 $352,119 28% Fire Williamson County 144% $51,577 $66,419 $14,842 29% Police Highland Park 48% $2,798,354 $3,611,980 $813,626 29% Fire Oak Forest 74% $698,744 $902,556 $203,812 29% Fire Harrisburg 74% $141,321 $183,342 $42,021 30% Police Libertyville 56% $1,763,668 $2,306,006 $542,338 31% Fire Olney 56% $123,343 $161,480 $38,137 31% Police Paris 69% $270,051 $353,678 $83,627 31% Fire Libertyville 67% $1,256,440 $1,647,860 $391,420 31% Fire Bristol-Kendall 101% $55,109 $72,506 $17,397 32% Fire East Dundee/Countryside 52% $169,749 $223,583 $53,834 32% Police Mahomet 64% $109,446 $144,627 $35,181 32% Fire Evanston 48% $5,588,765 $7,396,641 $1,807,876 32% Fire Highland Park 52% $2,575,387 $3,412,844 $837,457 33% Police Lockport 64% $1,062,704 $1,410,000 $347,296 33% Police Venice 26% $82,667 $110,422 $27,754 34% Police Metropolis 64% $337,888 $451,546 $113,658 34% Fire Arlington Heights 72% $3,790,643 $5,100,000 $1,309,357 35% Police Vernon Hills 82% $1,145,488 $1,541,722 $396,234 35% Police Evanston 54% $7,005,290 $9,450,823 $2,445,533 35% Police O'Fallon 82% $818,936 $1,106,081 $287,145 35% Fire Brookfield 68% $695,939 $941,093 $245,153 35% Fire Anna 45% $112,097 $152,599 $40,501 36% Fire Buffalo Grove 78% $1,585,821 $2,166,040 $580,219 37% Police Chicago Ridge 53% $1,293,146 $1,781,037 $487,891 38% Police Beardstown 50% $117,367 $161,919 $44,552 38% Police Kildeer 40% $432,272 $600,000 $167,728 39% Fire Lake Egypt 92% $120,963 $168,628 $47,665 39% Fire Streamwood 79% $1,056,494 $1,474,025 $417,531 40% Fire Palos Fire Protection District 86% $595,833 $832,890 $237,056 40% Fire Champaign 79% $2,400,887 $3,364,504 $963,617 40% Police Rolling Meadows 55% $2,213,938 $3,104,921 $890,982 40% Police Warrenville 74% $708,755 $1,004,900 $296,145 42% Police Glen Ellyn 67% $1,185,640 $1,692,000 $506,360 43% Fire New Lenox 112% $252,652 $362,982 $110,331 44% 19

Police Shorewood 91% $404,343 $585,391 $181,048 45% Fire McHenry Township 516% $100,282 $147,266 $46,984 47% Fire Channahon Fire District 157% $268,399 $394,190 $125,791 47% Fire Palatine Rural 82% $411,730 $606,363 $194,633 47% Police Fox Lake 80% $469,486 $692,803 $223,317 48% Police Streamwood 74% $1,534,471 $2,265,811 $731,340 48% Police Spring Grove 51% $224,713 $332,003 $107,291 48% Police Kenilworth 53% $474,424 $705,080 $230,656 49% Fire Winnetka 68% $967,353 $1,439,948 $472,595 49% Police Maryville 69% $234,534 $350,036 $115,502 49% Police Hodgkins 59% $754,102 $1,127,368 $373,266 49% Police Crest Hill 71% $749,813 $1,125,000 $375,187 50% Police Waterloo 71% $288,582 $441,000 $152,418 53% Fire Clarendon Hills 82% $31,515 $48,259 $16,744 53% Police Morton 77% $415,948 $644,109 $228,161 55% Fire Lincolnshire-Riverwood 83% $915,144 $1,420,456 $505,312 55% Fire Forest View 36% $179,756 $281,211 $101,455 56% Police Arlington Heights 79% $2,868,551 $4,500,000 $1,631,449 57% Fire Signal Hill 83% $15,802 $24,937 $9,135 58% Fire Northlake 80% $364,188 $575,450 $211,262 58% Fire Peotone 104% $56,157 $89,438 $33,282 59% Police Crestwood 46% $125,873 $201,573 $75,701 60% Fire Elwood Fire Protection Dist. 79% $80,167 $132,000 $51,833 65% Police Herrin 52% $604,201 $996,122 $391,921 65% Police Northfield 58% $921,462 $1,523,140 $601,678 65% Police Winnetka 75% $784,487 $1,307,493 $523,005 67% Police Mt. Zion 47% $176,908 $296,358 $119,450 68% Police Lincolnshire 90% $489,102 $833,131 $344,030 70% Fire Manteno Community 90% $303,610 $525,000 $221,390 73% Police Benton 50% $248,919 $443,771 $194,852 78% Fire East Joliet 164% $137,402 $246,249 $108,847 79% Police Campton Hills 85% $161,133 $298,228 $137,096 85% Police Watseka 34% $380,432 $710,649 $330,218 87% Police South Barrington 62% $483,562 $937,886 $454,324 94% Police Creve Coeur 53% $188,100 $382,526 $194,426 103% Police Champaign 79% $2,652,966 $5,455,503 $2,802,537 106% Fire Mt Zion 104% $14,886 $30,896 $16,010 108% Fire Mccook 59% $43,292 $90,000 $46,708 108% Fire North Maine 67% $850,627 $1,770,590 $919,964 108% Police Mokena 85% $611,157 $1,345,938 $734,782 120% Fire Glenside 58% $568,078 $1,269,717 $701,639 124% Fire Nunda Rural 3% $10,175 $24,246 $14,071 138% Police Swansea 83% $332,459 $816,678 $484,219 146% Fire Highwood 86% $47,658 $120,163 $72,505 152% Police Fox River Grove 29% $451,877 $1,458,831 $1,006,954 223% Fire Willow Springs 49% $10,146 $33,935 $23,790 234% Fire Lyons 0% $15,609 $58,501 $42,892 275% Fire Glencoe 1% $16,011 $60,207 $44,196 276% Police Robbins 23% $51,339 $201,241 $149,902 292% Fire Atwood -6% $3,768 $16,405 $12,637 335% Fire Bement 40% $17,810 $80,566 $62,756 352% Fire Worth 73% $35,857 $173,487 $137,630 384% Fire Fairview/Caseyville 88% $69,793 $422,361 $352,568 505% Fire Central Stickney 0% $0 $0 $0 -- Fire Crestwood 0% $0 $0 $0 -- Fire Lake Villa 0% $0 $101 $101 -- Fire O'Fallon 100% $49,723 $0 ($49,723) -- Fire Western Springs 111% $0 $11,692 $11,692 -- Fire North Park 506% $0 $0 $0 -- Source: Illinois Department of Insurance 20