A 2005 law put the penalties in place to discourage districts from giving costly raises - any above 6 percent - that result in costlier pensions. While salaries are paid by districts, the state foots the bill for educators' retirement benefits.
Illinois penalizes districts for "pension spiking" by passing on the extra pension costs associated with hiking salaries in the years leading up to retirement.
Since 2005, the state has assessed more than $161 million in penalties, according to TRS data.
West Central Illinois pensions spiking penalties, 2005-present
Rank
District
City
Members
Amount Assessed
Payments Made
Waivers Granted
Written-off
Current Balance
1
IL School for the Deaf
Jacksonville
26
$372,751.07
$361,432.58
$2,405.45
$2,318.35
$6,594.69
2
IL School - Visually Impaired
Jacksonville
17
$151,095.87
$147,576.49
$433.03
$5.24
$3,081.11
3
Jacksonville School District 117
Jacksonville
45
$280,570.41
$110,594.69
$169,975.19
$0.53
4
Nauvoo-Colusa Community Unit School District 325
Nauvoo
12
$39,061.75
$39,061.75
5
Meredosia-Chambersburg SD 11
Meredosia
5
$37,140.17
$37,140.17
6
Beardstown Community Unified School District 15
Beardstown
13
$34,400.85
$33,552.06
$848.26
$0.53
7
Brown County Community Unit School District 1
Mt Sterling
13
$40,105.85
$29,528.93
$10,576.58
$0.34
8
Carrollton Community Unit School District 1
Carrollton
6
$54,458.26
$16,385.95
$38,072.18
$0.13
9
Macomb Community Unit School District 185
Macomb
39
$155,261.88
$15,749.89
$139,498.58
$13.41
10
Greenfield Community Unit School District 10
Greenfield
7
$20,216.17
$15,474.30
$4,741.87
11
Calhoun Community Unit School District 40
Hardin
4
$14,476.61
$14,476.15
$0.46
12
Griggsville-Perry Community Unit School District 4
Griggsville
8
$11,926.22
$11,923.39
$2.83
13
Pikeland Community Unit School District 10
Pittsfield
15
$11,829.74
$11,828.90
$0.84
14
Carthage Elementary Dist 317
Carthage
2
$10,572.76
$10,572.76
15
Regional Office of Educ 26
Macomb
3
$10,163.26
$10,159.54
$3.72
16
A-C Central Community Unit School District 262
Ashland
13
$13,476.05
$9,349.02
$4,122.18
$4.85
17
Pleasant Hill Community Unit School District 3
Pleasant Hill
11
$8,447.31
$8,447.02
$0.29
18
Bushnell-Prairie CUSD 170
Bushnell
11
$29,110.34
$6,053.78
$23,054.95
$1.61
19
Winchester Community Unit School District 1
Winchester
6
$5,077.10
$4,693.68
$382.44
$0.98
20
Hamilton Community Consolidated School District 328
Hamilton
9
$4,621.79
$4,621.23
$0.56
21
Southeastern Community Unit School District 337
Augusta
6
$4,170.67
$4,167.43
$3.24
22
Four Rivers Special Education
Jacksonville
29
$4,159.68
$3,893.25
$251.00
$15.43
23
North Greene USD 3
White Hall
18
$186,515.60
$1,839.22
$184,674.30
$2.08
24
West Central IL Spec Educ Coop
Macomb
8
$22,957.97
$1,626.11
$21,327.88
$3.98
25
Triopia Community Unit School District 27
Concord
4
$1,438.40
$1,438.40
26
Dallas Elementary SD 327
Dallas City
4
$1,010.36
$1,008.32
$2.04
27
Waverly Community Unit School District 6
Waverly
2
$778.00
$778.00
28
Virginia Community Unit School District 64
Virginia
4
$4,372.42
$237.78
$4,132.78
$1.86
29
West Prairie Community Unit School District 103
Colchester
8
$56,545.54
$147.42
$56,397.85
$0.27
30
Brussels Community Unit School District 42
Brussels
3
$8,693.37
$104.04
$8,409.92
$179.41
31
Warsaw Community Unit School District 316
Warsaw
6
$72.23
$68.12
$4.11
32
Franklin Community Unit School District 1
Franklin
1
$31.92
$31.92
ORGANIZATIONS IN THIS STORY
Carthage Elementary Dist 317• Bushnell Prairie City Community Unit School District 170• Brown County Community Unit School District 1• Waverly Community Unit School District 6• Warsaw Community Unit School District 316• Four Rivers Special Education District• Southeastern Community Unit School District 337• Winchester Community Unit School District 1 Board• A C Central Community Unit School District 262 Board of Education• Griggsville-Perry Community Unit School District 4 Board• Regional Office of Educ 26• Greenfield Community Unit School District 10• Dallas Elementary Sd 327• Jacksonville School District 117 Board• Nauvoo-Colusa Community Unit School District 325• Virginia Community Unit School District 64 Board• Brussels Community Unit School District 42 Board• Pikeland Community Unit School District 10 Board• Triopia Community Unit School District 27• Meredosia-Chambersburg Community Unit School District 11• Franklin Community Unit School District 1• Beardstown Community Unit School District 15 Board• West Prairie Community Unit School District 103• IL School for the Deaf• Calhoun Community Unit School District 40• North Greene Usd 3• Carrollton Community Unit School District 1 Board• Hamilton Community Consolidated School District 328 Board• West Central Il Spec Educ Coop• Pleasant Hill Community Unit School District 3• Macomb Community Unit School District 185 Board• Il School - Visually Impaired
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