Berwyn South SD 100 holds $32.9 million in long-term debt
Because state law allows the district to borrow a total of $25,588,352, Berwyn South SD 100 has reached 128.7 percent of its debt capacity.
The state limits how much school districts can borrow, capping their debt at a percentage of the district's property wealth, as determined by county and township assessors.
Community unit school districts are able to borrow up to 13.8 percent of their total property value, or Equalized Assessed Value (EAV). Elementary school districts are able to borrow up to 6.9 percent of their EAV.
However, school districts exceeding these debt caps are not punished or sanctioned, as the state has no enforcement mechanism in place.
In 2015, Berwyn South 100, an elementary school district, had an EAV of $370,845,683, according to ISBE.
The following table ranks debt held by area school districts.