Naperville, IL vs Waukegan, IL
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Naperville, IL spends 22% more per resident than Waukegan, IL: $15,751 against $12,915. That gap is large enough to show up across most functional budget categories below.
Waukegan, IL holds the stronger Fiscal Health Score, 90/100 (grade A) against 45/100 (grade D) for Naperville, IL — a 45-point spread that puts the two in different grade territory.
Waukegan, IL reports no outstanding debt per resident in its Census filing, while Naperville, IL carries $1,028 per resident. Both cities pour the most per-resident dollars into the same function: health leads in Naperville, IL at $1,028 per resident and in Waukegan, IL at $458.
They also fund themselves differently: charges and fees is the largest single revenue source in Naperville, IL at 68% of total revenue, whereas Waukegan, IL relies most on intergovernmental transfers at 9%.
Summary
Naperville spends 22.0% more per capita than Waukegan ($2,836/person difference). Waukegan, IL has the stronger Fiscal Health Score (A, 90/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $0 | $32 |
| Intergovernmental | $458 | $4,312 |
| Charges & Fees | $4,765 | $1,728 |
| Other | $2,388 | $1,050 |
Spending Breakdown (Per Capita)
| Public Welfare | $0 | $984 |
| Health | $1,028 | $458 |
| Hospitals | $0 | $377 |
| Parks & Recreation | $544 | $118 |
| Housing | $0 | $5,135 |
| Sewerage | $0 | $311 |
| Utilities | $4,527 | $1,645 |
| Other | $9,652 | $3,888 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.