Waukegan, IL vs Naperville, 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 Waukegan, IL at $458 per resident and in Naperville, IL at $1,028.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Waukegan, IL at 9% of total revenue, whereas Naperville, IL relies most on charges and fees at 68%.
Summary
Naperville spends 18.0% 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 | $32 | $0 |
| Intergovernmental | $4,312 | $458 |
| Charges & Fees | $1,728 | $4,765 |
| Other | $1,050 | $2,388 |
Spending Breakdown (Per Capita)
| Public Welfare | $984 | $0 |
| Health | $458 | $1,028 |
| Hospitals | $377 | $0 |
| Parks & Recreation | $118 | $544 |
| Housing | $5,135 | $0 |
| Sewerage | $311 | $0 |
| Utilities | $1,645 | $4,527 |
| Other | $3,888 | $9,652 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.