School districts have the flexibility to define risk factors for children to meet local circumstances, such as living in families with low incomes, poverty incomes or in deep poverty, having a special need, being a dual-language learner, having a teen parent or experiencing homelessness. We call these children "priority children" rather than "at-risk" in this brief. We also follow the state's determination that some children may have "multiple risk factors" or measurably deeper need, and we call these "highest priority children." To determine whether preschool-aged children in Illinois are receiving equitable support from the state -- especially priority children–we analyzed how the state distributes preschool funding. (author abstract)