Annual report: Which school districts in Illinois are in the worst financial shape?

Hinsdale Township High School District 86, Community High School District 99 and Bensenville School District 2 received the lowest financial ratings in Illinois by the Illinois State Board of Education (ISBE) for their 2017 finances.
ISBE started profiling the financial health of the state's school districts in 2003, using experts to evaluate five areas: fund balance to revenue ratio, expenditure to revenue ratio, days cash on hand, percentage of short-term borrowing ability remaining, and percentage of long-term borrowing ability remaining. The results are combined into a score, which corresponds with one of four designations.
Districts that score between 1 and 2.61 are on "financial watch;" between 2.62 and 3.07 "financial warning;" between 3.08 and 3.53 "financial review;" and between 3.54 and 4.00 "financial recognition."
200 unhealthiest Illinois school districts