Dividing the number of students in average daily attendance (ADA) in a district into that district's assessed value can result in a distorted view of the district's actual wealth if the number of students in nonpublic schools is not taken into consideration. To attempt to see what this means to communities, three Illinois districts in which both the public and the parochial schools were willing to furnish attendance data were selected for study. Two new methods of establishing district wealth were examined. In one, all students in ADA in both public and private schools were counted and this number was used to determine relative wealth and to claim state aid. In the other, all students in ADA in both public and private schools were counted but only in determining the wealth of the district. State aid was paid only for the students attending public schools. Arguments for the second plan are the strongest. Either plan would be contingent on legislation to require private and parochial schools to furnish attendance data not now available. (Author/IRT)