AGENDA DEKALB PARK DISTRICT BOARD OF COMMISSIONERS
Ellwood Visitor’s Center Thursday, July 18, 2019
6:00 pm: Public Meeting
I. Meeting Called To Order, Roll Call, Pledge of Allegiance II. Action on the Agenda III. Consent Agenda All items appearing below are considered routine by the Board and shall be enacted by one motion. If discussion is desired, that item shall be removed and discussed separately. a. Public Meeting of June 20, 2019 b. Executive Session Minutes of June 20, 2019 IV. Public Comments V. Appointment of New Commissioner VI. Old Business a. Action on Resolution 19-06: Declaring Intent to Transfer Nehring Building to City of DeKalb VII. New Business a. Introduce Jennifer Anderson, Accounting & Administrative Assistant b. Audit Presentation c. Action to Accept the CAFR d. Action on Resolution 19-03: Funds Transfer from General to Golf and Recreation to Hopkins Pool e. Discussion of Administrative Policy 200.17: Investment Policy f. Discussion of Barb Blvd. Property Master Plan g. Discussion of Recreation Job Descriptions and Pay Grades h. Action on Agreement with DeKalb Leadership Academy for Tree Carving at Annie’s Woods i. Action on Construction Easement with City of DeKalb for DeKalb Nature Trail at 1st Street VIII. Financial Reports a. Action on Invoices for Payment b. Monthly Financial Summary c. IT Summary d. Board & Staff Travel Expense Summary e. Budget/Actual Report IX. Strategic Plan Update Report X. Adjourn Public Meeting
Date of Notice: July 16, 2019 Date of Next Regular Board Meeting: August 15, 2019 Assistive services will be provided upon request MINUTES DeKalb Park District Public Meeting of the Board of Commissioners June 20, 2019 Ellwood House Visitor’s Center 509 N. 1st Street, DeKalb, IL
Public Meeting 6:00 p.m.
I. Meeting Call to Order and Roll Call: President Phil Young called the meeting to order at 6:02 p.m.
Board Members Present: President Phil Young, Commissioner Dean Holliday, Commissioner Gail Krmenec, and Commissioner Dag Grada.
Staff Members Present: Executive Director Amy Doll, Superintendent of Parks & Development Mat Emken, Superintendent of Finance & Administration Heather Collins, Superintendent of Marketing & Golf Operations Scott deOliveira, Superintendent of Recreation Greg Bruggeman, Park Maintenance & Special Projects Team Leader Dave Kessen, and Seasonal Administrative Assistant Lexi Floming
II. Action on the Agenda
Commissioner Krmenec made a motion to approve the agenda, seconded by Commissioner Holliday. Motion carried by voice vote.
III. Consent Agenda
a. Public Meeting of May 2, 2019 b. Public Hearing of May 16, 2019 c. Public Meeting of May 16, 2019 d. Executive Session Minutes of May 2, 2019 e. Executive Session Minutes of May 16, 2019
Commissioner Krmenec made a motion to approve the consent agenda items, seconded by Commissioner Holliday. Motion carried by voice vote.
IV. Public Comments
None
1 V. Old Business a. Action on Administrative Policy 200.21: Policy on Succession
Commissioner Grada made a motion to approve Administrative Policy 200.21: Policy on Succession, seconded by Commissioner Krmenec.
Amy Doll, Executive Director, clarified the policy as it relates to the absence of the Executive Director and stated that it is moving from a board policy to an administrative policy.
Commissioner Krmenec voiced her concern about the last paragraph of the policy regarding succession of superintendents. Commissioner Krmenec made a motion to modify the final paragraph to state “In the event that a superintendent will be out of town or otherwise unable to perform the duties of the position, the executive director will assume responsibility for the division.” Commissioner Holliday seconded the motion.
Motion on the modification carried by roll call vote. Aye: Krmenec, Holliday, Grada, Young. Nay: None. Absent: None. (4-0-0)
Motion original motion carried by roll call vote to approve Administrative Policy 200.21: Policy on Succession. Aye: Krmenec, Holliday, Grada, Young. Nay: None. Absent: None. (4-0-0)
VI. New Business a. Discussion of Welsh Park Master Plan
Michelle Kelly, from Upland Design, showed the Board two concepts for the Welsh Park Master Plan. The concepts merged together some of the existing amenities with new ideas, like a new playground closer to the shelter. Ms. Kelly stated that there were three public meetings and an online survey for respondents to pick what concept they like the best. After the input was gathered and tallied, residents declared their priorities to be basketball and pickleball courts, Concept A’s playground, a nature themed activity area, and a bigger flex field in the southern part of the park.
Ms. Kelly also mentioned that the Park District could potentially receive funding from the OSLAD grant. Ms. Kelly explained that the grant opens July 1st with an application deadline of August 19th and the Park District could receive up to $400,000 to help with park expenses, if awarded.
Commissioner Krmenec asked if costs were broken down and Ms. Kelly responded that each piece had its own price. Commissioner Krmenec also asked if the Park District could apply for the OSLAD grant every year to which Ms. Kelly responded yes, the Park District can.
2
President Young asked about phasing in costs of the projects. Ms. Kelly responded that the Park District would want to look at five elements of the concept plans to compete at a high level for the OSLAD grant. b. Discussion on District Recycling Efforts (Video)
Amy Doll, Executive Director, showed the Board, along with other attendees of the meeting, a video from VICE News and HBO titled “China’s Waste Ban is Causing a Trash Crisis in the U.S.” Before the video, Ms. Doll said that it was in the Park District’s strategic plan to implement a recycling program for District events, but she wanted everyone to be informed with what is happening in the U.S. today.
Commissioner Krmenec expressed her appreciation for the video but also mentioned how she would like to see more recycling options at every DeKalb Park District facility.
President Young stated that he was in favor of both reduction and recycling for the District.
VICE News and HBO titled “China’s Waste Ban is Causing a Trash Crisis in the U.S.” link: https://www.youtube.com/watch?v=NK20t11He14&t=135s c. Discussion on Agreement with DeKalb Leadership Academy for Tree Carving at Annie’s Woods
Mat Emken, Superintendent of Parks & Development, explained that a large tree snapped off in Annie’s Woods and staff believed that it would be a good place for a carving. Mr. Emken said that they have been in contact with Andy Raih, Street Superintendent at the City of DeKalb, about undertaking the carving project. Mr. Raih is participating in the DeKalb Chamber of Commerce Leadership Academy and believed that the carving would be a good project. Mr. Raih also noted that the Leadership Academy participants have found sponsors to fund the carving project and a person to complete the carving.
Ms. Doll passed around examples of possible carvings that Mr. Raih had sent to her. It was mentioned that the Park District would be looking at an eagle design possibly.
President Young said that the Board would like confirmation of what is going to be carved to ensure it fits the culture of the community.
3 d. Action on Resolution 19-05: Declaring July 13th as Unplug DeKalb Day
Commissioner Krmenec mad a motion to approve Resolution 19-05: Declaring July 13th as Unplug DeKalb Day, seconded by Commissioner Holliday.
Motion carried by roll call vote. Aye: Krmenec, Grada, Holliday, Young. Nay: None. Absent: None. (4-0-0) e. Action on Resolution 19-06: Declaring Intent to Transfer Nehring Building to City of DeKalb
Commissioner Grada made a motion to approve Resolution 19-06: Declaring Intent to Transfer Nehring Building to City of DeKalb, seconded by Commissioner Krmenec.
Ms. Doll stated that this Resolution is to establish intent for the Park District to transfer the building to the City by the end of the 2019. The District has offered notices to the current tenants of the Nehring Building.
President Young expressed that he wanted to make sure the building would be used for city purposes as a city hall. President Young said that he did not want to see it get flipped and sold and wanted some documentation that the building will not get destroyed in a year or two.
Commissioner Krmenec believed that there needs to be a restriction in the agreement that it needs to stay with the City for a number of years. Commissioner Krmenec also voiced concern about the resolution that authorizes the executive director to negotiate the intergovernmental agreement. She wants assurances that the intergovernmental agreement comes to the Board for approval before it goes to the City. Commissioner Krmenec requested modification to Section Two of Resolution 19-06.
Ms. Doll said that the Park District would ask the City to draft the IGA and then give it back to the Board for final approval.
Motion failed by roll call vote. Aye: Grada, Young. Nay: Holliday, Krmenec. Absent: None. (2-2-0) f. Action to Extend CVB Lease
4 Commissioner Grada made a motion to approve the extension of the Dekalb County Convention and Visitors Bureau (CVB) Lease, seconded by Commissioner Krmenec.
Ms. Doll explained that the CVB lease expires at the end of June 2019. Ms. Doll said, pending the Board’s approval, that the lease would be for six months and could be ended with one month notice by either party until December 31, 2019.
Motion carried by roll call vote. Aye: Krmenec, Grada, Holliday, Young. Nay: None. Absent: None. (4-0-0) g. Action on Alcohol Permit for Kickball Tournament
Commissioner Grada made a motion to approve an alcohol permit for a DeKalb Park District led kickball tournament, seconded by Commissioner Krmenec.
Greg Bruggeman, Superintendent of Recreation, told the Board that staff were looking to sell alcohol on July 20th at the adult kickball league at Katz Park. Mr. Bruggeman also said that Fatty’s would cater the alcohol and two staff members would be onsite during the event.
The Board asked if alcohol would be sold for the entire duration of the event, 2 p.m. – 8 p.m. Mr. Bruggeman said that the original plan was to sell until 8 p.m. but was willing to move the end time of alcohol sales up.
Commissioner Krmenec voiced her concerns about the message that the Park District was sending to the community. Commission Krmenec said that parks and recreational activities should be more associated with healthy activities.
Commissioner Grada said that he wasn’t 100% sold, but alcohol has been sold at the golf course since forever and doesn’t see it being problematic if it is managed correctly.
Motion carried by roll call vote. Aye: Grada, Holliday, Young. Nay: Krmenec. Absent: None. (3-1-0) h. Action on Contract with Lisa Sharp Architects for Ellwood Mansion Project
Commissioner Grada made a motion to approve a contract with Lisa Sharp Architects for Ellwood Mansion Project, seconded by Commissioner Krmenec.
Mr. Emken told the Board that the projects that were covered by the IDNR Museum Grant required services of an architect. Mr. Emken said that Lisa Sharp
5 Architects was selected. The roof of the Ellwood Mansion would be completed in the Fall and the terrace and ADA lift upgrades would be completed Spring 2020.
Commissioner Krmenec noted that the terms in the proposal were not consistent. Under terms of agreement, the contract is to be accepted within 60 days, and under general terms, the contact is to be accepted within 30 days. Staff indicated that they would have Lisa Sharp update the proposal to reflect the same language in both parts of the proposal.
Motion carried by roll call vote. Aye: Krmenec, Grada, Holliday, Young. Nay: None. Absent: None. (4-0-0) i. Action on Educational Agreement
Commissioner Krmenec made a motion to approve the Educational Agreement, seconded by Commissioner Grada.
Mr. Emken explained that due to the vacancy in the Parks Department, the staff recommended that the District replace the Facilities 3 position with full-time Facilities 1 position. The Facilities apprentice filled the job, leaving that position vacant. Mr. Emken also mentioned that the staff would like to move the educational requirement to the Facilities 1 employee but extend the timeline from two years to four years. The agreement is the same as the previous agreement, except the new agreement properly indicates the employee is part of the collective bargaining unit rather than an at-will employee.
Commissioner Krmenec asked how many hours the apprentice had already completed toward the 28-hour requirement for a Certificate as required by the current educational agreement. Mr. Emken stated that the employee had completed 7 hours. Commissioner Krmenec reported that she had researched the class availability for the program through the Kishwaukee College website and that she thinks that the two-year timeline is sufficient.
Ms. Doll’s recommendation was to have the employee take one class per semester to acknowledge the employee is working full-time with a family. Ms. Doll based her recommendation off her conversation with the apprentice coordinator at Kishwaukee College, who originally suggested the four-year timeline. Commissioner Krmenec reported that she had researched the class availability for the program through the Kishwaukee College website and that she thinks that the two-year timeline is sufficient.
Motion carried by roll call vote. Aye: Grada, Holliday, Young. Nay: Krmenec. Absent: None. (3-1-0)
6 j. Action on Contract with Billy Casper Golf for Golf Operational Analysis
Commissioner Krmenec made a motion to approve the contract with Billy Casper Golf for Golf Operational Analysis, seconded by Commissioner Holliday.
Ms. Doll discussed that one strategy in the strategic plan is to determine a plan for financial viability for the golf courses and to that end staff have recommended the District have consultant come in and provide an analysis at the golf courses. Staff are recommending accepting the proposal from Billy Casper Golf. The total cost would be $17,500 plus travel, which is not to exceed $2,500. Billy Casper Golf is very well versed in golf course operations and has done analyses all over the U.S. and has experience in many different golf courses. Ms. Doll said that a representative would presentthe final report to the Board in October. It was noted that Ms. Doll would be the primary contact, but the analysis team would also work with Jeff Cameron, Adam Anderson, Scott deOliveira, Cindy Slinkard, and Heather Collins.
Motion carried by roll call vote. Aye: Krmenec, Grada, Holliday, Young. Nay: None. Absent: None. (4-0-0) k. Action on Authorization to Fill Accounting & Administrative Assistant Position
Commissioner Krmenec made a motion to approve the authorization to fill Accounting and Administrative Assistant position, seconded by Commissioner Grada.
Motion carried by roll call vote. Aye: Krmenec, Grada, Holliday, Young. Nay: None. Absent: None. (4-0-0) l. Action Authorizing Concession Sales by Big D’s Hotdogs
Commissioner Krmenec made a motion to approve the authorizing of concession sales by Big D’s Hotdogs, seconded by Commissioner Holliday.
Mr. Bruggeman told the Board that the District was recently approached by Damien Cavazos to bring his hotdog cart to the ball fields and to the Hopkins Pool. He wants to sell hotdogs and other prepackaged food at the ballfields, , and at the pool.
Commissioner Krmenec was concerned about openness and transparency in Park District facility rentals for a specific dollar amount without advertising that
7 facilities were available for rental. Ms. Doll responded that the pool concessions area was included in the RFP released in January as a rental possibility but that no proposals were received. She reported that other vendors have come to the District in previous years when the RFP has been issued with a dollar amount and negotiated with the Park District for rental space. Commissioner Krmenec was concerned that the RFP was not advertised well, and the Park District was not being open and transparent by renting the concession stand to a vendor that approached the Park District.
Commissioner Grada asked if the agreement had an end date. Ms. Doll explained that the end date would be at the end of the season.
Motion carried by roll call vote. Aye: Grada, Holliday, Young. Nay: Krmenec. Absent: None. (3-1-0)
m. Action on Items Over $10,000 i. Memorial Gazebo for Buena Vista Golf Course Commissioner Grada made a motion to approve the quote from Parkreation in the amount of $14,125 for the manufacturing of a memorial gazebo for Buena Vista Golf Course, seconded by Commissioner Holliday.
Scott deOliveira, Superintendent of Marketing & Golf Operations, told the Board that the Park District was approached by a local resident, who inquired about doing a memorial gazebo for her father, who recently passed. The gazebo would be installed by the 4th tee at Buena Vista Golf Course to replace the one that is there. After the quotes were in, Mr. deOliveira informed the board that the staff wishes to move forward with Parkreation since they were the lowest quote.
President Young asked if there was a contract in place with the resident. Mr. deOliveira responded that the staff will create a contract for the resident to sign that outlines that all costs, including labor for installation, would be covered by the donor.
Motion carried by roll call vote. Aye: Krmenec, Grada, Holliday, Young. Nay: None. Absent: None. (4-0-0)
VII. Financial Reports a. Invoices for Payment b. Monthly Financial Summary c. IT Summary d. Board & Staff Travel Expense Summary e. Budget/Actual Report
8 Commissioner Grada made a motion to approve June open invoices in the amount $55,800.08 and to approve paid invoices from May and June in the amount of $194,174.67, seconded by Commissioner Krmenec.
Motion carried by roll call vote. Aye: Krmenec, Grada, Holliday, Young. Nay: None. Absent: None. (4-0-0)
VIII. Executive Session
Commissioner Krmenec made a motion to go into closed session for the purpose of Personnel 2(c)1 and Land Acquisition, seconded by Commissioner Holliday. Motion carried by roll call vote. Aye: Grada, Holliday, Krmenec, Young. Nay: None. Absent: None. (4-0-0)
Meeting closed to the public at 8:15 p.m
IX. Reconvene Open Meeting
Open meeting reconvened at 9:39 p.m.
X. Adjournment
Commissioner Krmenec made a motion to adjourn the public meeting, seconded by Commissioner Holliday. Motion carried by voice vote.
Meeting adjourned at 9:39 p.m.
9 Board of Commissioners Meeting
Agenda Item VI.a. July 18, 2019
SUBJECT: Action on the Resolution 19-06: Declaring Intent to Transfer Property to the City of DeKalb
SUBMITTING DEPARTMENT: Administration
BACKGROUND INFORMATION: The attached resolution establishes the intent of the DeKalb Park District to transfer Park District Property (the Nehring Building) at 164 E. Lincoln Highway to the City of DeKalb no later than December 31, 2019. The city intends to use this building to move “city hall” from the present location at 200 S. Fourth Street to the downtown area in order to bring significant foot traffic to the downtown core during the regular work week.
The DeKalb National Bank built a two-story building at 164 E. Lincoln Highway in 1892. The building had a Queen Anne style with an impressive second story turret above the corner entrance. The structure originally served the bank as well as Sheets & Knodle Hardware, which occupied the west half of the building. In 1902, the bank changed its name to First National Bank of DeKalb and embarked on a major remodeling of the structure. A limestone facade in Classical Revival style was installed to suggest strength and permanence. The hardware company relocated in the same year. In 1917, the floor space was roughly doubled with expansion into an attached building to the west. The limestone façade was extended across the combined frontage to create the present-day appearance. In 1950, First National undertook a major remodeling of the interior of the building. In 1966, First National moved to its current main branch at 141 W. Lincoln Highway. At about that time, one of the bank directors, Paul M. Nehring, purchased the building. The structure remained in the Nehring family until 2001 when Shirley Nehring, Paul’s widow, donated the property to the DeKalb Park District.
The Nehring Building has three leases: 1. The DeKalb County Convention and Visitors Bureau. This lease expires on June 30, 2019. (See future agenda item). The lease area includes four offices on the second floor, but the actual use has been limited to two offices. 2. The DeKalb Chamber of Commerce. This lease runs to April 2024 but has a six-month notice and termination clause that can be exercised by either party. 3. DAAHA (DeKalb Area Agricultural Heritage Association). This lease runs to June 2021 but likewise may be terminated with six months written notice by either party.
10 The Park District has offered written notice to the tenants of the intention to convey the building to the City of DeKalb on or about December 31, 2019. The City will work with the tenants to help them identify alternative accommodations.
The attached resolution has been modified from the one presented to the Board at the June meeting. Section two has been modified to state that the board authorizes the creation of an intergovernmental agreement with the City of DeKalb to transfer the property and that this agreement would be created with board input and that it would be presented to the board of commissioners for final approval. This resolution does not make the transfer of property to the City at this time but does declare the intent of the District to do so by December 31 of this year.
RECOMMENDED ACTION: Approve Resolution 19-06: Declaring Intent to Transfer the Nerhing Building to the City of DeKalb
1 2 Y N 1 2 Y N President Phil Young Commissioner Gail Krmenec
Commissioner Dag Grada Commissioner Commissioner Dean Holliday
11 DEKALB PARK DISTRICT
RESOLUTION 19-06
A RESOLUTION DECLARING INTENT TO TRANSFER THE NERHING BUILDING TO THE CITY OF DEKALB
WHEREAS, the DeKalb Park District (“Park District”) is a park district duly organized under Illinois Park District Code, 70 ILCS 1205/1 et seq.; and
WHEREAS, the Board of Commissioners (“Board”) of the Park District has full power to pass all necessary ordinances and resolutions to conduct the business of the Board [70 ILCS 1205/8.1(d)]; and
WHEREAS, the DeKalb Park District is the owner of the property located at 164 E. Lincoln Highway (also known as 112 S. 2nd Street), , PIN 0823162005, comprising a multi-story commercial building on a roughly 4,500 square foot lot, commonly referred to (and referenced hereafter) as the Nehring Building; and
WHEREAS, the Nehring Building is not being used for park and recreation purposes and does not serve a purpose to allow the Park District to further its mission, goals, and objectives; and
WHEREAS, the City of DeKalb (“City”) has determined that it is necessary and appropriate for them to acquire the Nehring building; and
WHEREAS, The Park District and the City have the authority to complete this transfer of real estate identified above under the Illinois Local Government Property Transfer Act, 50 ILCS 605/0.01, et seq., and the Illinois Intergovernmental Cooperation Act, 5 ILCS 220/1, et seq.
WHEREAS, the Board finds it to be in the best interest of the Park District and its residents to transfer the Nehring Building to the City of DeKalb;
NOW, THEREFORE, be it resolved by the Board of Commissioners of the DeKalb Park District as follows:
12 Section One:
The recitals above are hereby incorporated into and made part of this Resolution.
Section Two:
The DeKalb Park District authorizes the creation of an intergovernmental agreement providing said transfer based upon Board input, with such agreement to be presented to the Board of Commissioners for final approval at a future meeting.
Section Three:
If any section, paragraph or provision of this Resolution shall be held to be invalid or unenforceable for any reason, such invalidity or unenforceability shall not affect any of the remaining provisions of this Resolution.
Section Four: This Resolution shall supersede any resolution or motion, or parts of resolutions or motions, in conflict with any part herein, and any such resolution or motion, or parts thereof, are hereby repealed.
Section Five: This Resolution shall be in full force and effect upon its adoption.
ADOPTED this ___th day of July, 2019 by a roll call vote as follows:
AYES: ______NAYS: ______ABSENT: ______President, Board of Commissioners DeKalb Park District ATTEST: ______Secretary, Board of Commissioners DeKalb Park District
4840-8776-6923, v. 1
13 Board of Commissioners Meeting
Agenda Item VII.a. July 18, 2019
SUBJECT: Introduction of Jenny Anderson, Accounting and Administrative Assistant.
SUBMITTING DEPARTMENT: Finance and Administration
BACKGROUND INFORMATION:
The Administrative staff conducted a search to fill the Accounting and Administrative Assistant. Jenny Anderson has a Bachelor’s and Master’s in Business Administration. She will start working for the Park District on July 29, 2019.
14 Board of Commissioners Meeting
Agenda Item VII.c. July 18, 2019
SUBJECT: Action to accept the Comprehensive Annual Financial Report for the fiscal year ending February 28, 2019.
SUBMITTING DEPARTMENT: Finance & Administration
EXECUTIVE DIRECTOR APPROVAL:
BACKGROUND INFORMATION:
In October 2017, staff conducted an RFP for Auditing Services and the board approved a three-year contract with Sikich LLP to complete the required annual audit for the District for fiscal years FY2018, FY2019, FY2020.
The financial document of Comprehensive Annual Financial Report (CAFR) is a result of the detailed and extensive audit conducted by Sikich LLP. Upon Board acceptance, staff will send the Comprehensive Annual Financial Report to DeKalb County, the State of Illinois, and other agencies as required.
RECOMMENDED ACTION: Motion to accept the Comprehensive Annual Financial Report for the fiscal year ending February 28, 2019.
1 2 Y N 1 2 Y N President Phil Young Commissioner Gail A. Krmenec
Commissioner Dag Grada Commissioner Commissioner Dean Holliday
15
Comprehensive Annual Financial Report
DeKalb, IL
For the Year Ended February 28, 2019
16
DEKALB PARK DISTRICT DEKALB, ILLINOIS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Year Ended February 28, 2019
Prepared by:
Heather Collins Superintendent of Finance
17 DEKALB PARK DISTRICT DEKALB, ILLINOIS TABLE OF CONTENTS
Page(s)
INTRODUCTORY SECTION
Letter of Transmittal ...... i-iv
List of Principal Officials ...... v
Organizational Chart ...... vi
Certificate of Achievement for Excellence in Financial Reporting ...... vii
FINANCIAL SECTION
INDEPENDENT AUDITOR’S REPORT ...... 1-2
GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS
Management’s Discussion and Analysis ...... MD&A 1-10
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position ...... 3-4
Statement of Activities ...... 5
Fund Financial Statements
Governmental Funds
Balance Sheet ...... 6-7
Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position ...... 8
Statement of Revenues, Expenditures and Changes in Fund Balances ..... 9-10
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Governmental Activities in the Statement of Activities ...... 11
Notes to Financial Statements ...... 12-36
18 DEKALB PARK DISTRICT DEKALB, ILLINOIS TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued)
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund ...... 37 Recreation Fund ...... 38 Special Recreation Fund ...... 39 Golf Course Fund ...... 40 Schedule of Employer Contributions Illinois Municipal Retirement Fund ...... 41 Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios Illinois Municipal Retirement Fund ...... 42 Schedule of Changes in the Employer’s Total OPEB Liability and Related Ratios Other Postemployment Benefit Plan ...... 43 Notes to Required Supplementary Information ...... 44
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES
MAJOR GOVERNMENTAL FUNDS
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service Fund ...... 45 2017 Bond Fund ...... 46 2018 Bond Fund ...... 47
NONMAJOR GOVERNMENTAL FUNDS
Combining Balance Sheet ...... 48-49 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ...... 50-51 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Insurance Fund...... 52 Audit Fund ...... 53 Social Security Fund ...... 54
19 DEKALB PARK DISTRICT DEKALB, ILLINOIS TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued)
NONMAJOR GOVERNMENTAL FUNDS (Continued) Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Continued) Illinois Municipal Retirement Fund ...... 55 Museum Fund ...... 56 Hopkins Pools Fund ...... 57 Capital Projects Fund ...... 58
STATISTICAL SECTION
Financial Trends Net Position by Component ...... 59-60 Change in Net Position...... 61-64 Fund Balances of Governmental Funds ...... 65-66 Changes in Fund Balances of Governmental Funds ...... 67-68 Revenue Capacity Assessed and Estimated Actual Value of Taxable Property ...... 69 Principal Property Taxpayers ...... 70 Property Tax Rates - Direct and Overlapping Governments ...... 72-72 Property Tax Levies and Collections ...... 73 Debt Capacity Ratios of Outstanding Debt by Type ...... 74 Ratios of General Bonded Debt Outstanding ...... 75 Direct and Overlapping Bonded Debt - Governmental Activities ...... 76 Legal Debt Margin Information ...... 77-78 Demographic and Economic Information Demographic and Economic Information ...... 79 Principal Employers ...... 80 Operating Information Employees by Function ...... 81 Operating Indicators ...... 82-83 Capital Asset Statistics ...... 84
20 INTRODUCTORY SECTION
21
May 30, 2019
To the Park Board of Commissioners and Citizens of the DeKalb Park District:
State law requires that every general-purpose local government publish within six months of the close of each fiscal year a complete set of audited financial statements. This report is published to fulfill that requirement for the fiscal year ended February 28, 2019.
Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements.
Sikich LLP, Certified Public Accountants, have issued an unmodified (“clean”) opinion on the DeKalb Park District’s financial statements for the year ended February 28, 2019. The independent auditor’s report is located at the front of the financial section of this report.
Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A complement this letter of transmittal and should be read in conjunction with it.
Profile of the Government
The DeKalb Park District was organized in March of 1935 with the donation of four parks from the City of DeKalb totaling approximately forty acres. Today the park district operates 43 parks, a community center, a sports and recreation center, two museums, an outdoor pool and two golf courses totaling nearly seven hundred acres. The District is located 60 miles west of Chicago and is considered to have a unique character due to its rural history with a university-urban area. Within the boundaries of the Park District, an area of approximately sixteen square miles, the area encompasses substantially all of the City of DeKalb as well as small portions of unincorporated DeKalb County. The population of the District is approximately 44,030 residents. Five Park Commissioners, who must be Park District residents, serve overlapping six-year terms and are unsalaried. The Executive Director is appointed by the Park Board and 22 full-time employees are appointed by the Executive Director. The elected officials determine policy while professional appointed staff implement policy.
22 In addition to providing parks and recreational facilities, the DeKalb Park District provides diverse recreation and athletic activities for youth and adults who pay fees for services. The fees for these participatory programs are accounted for in the Recreation Fund. Two golf courses, River Heights and Buena Vista, and the Hopkins Aquatic Center provide opportunities for fun and exercise and are reflected in their own respective funds.
The District is one of five park district agency members of Kishwaukee Special Recreation Association (KSRA) which serves the communities of DeKalb, Sycamore, Genoa, Sandwich and Flagg-Rochelle to provide special recreation programs for the disabled. The five member districts share the governance of, and expenses of such programs on a cooperative basis. In addition to KSRA, disabled individuals are included in Park District programs and facilities. KSRA is considered to be a jointly governed organization pursuant to GASB Statement No. 14.
The Park Board adopts a budget and appropriation ordinance within the first quarter of the fiscal year. This annual budget serves as the foundation for the DeKalb Park District’s financial planning and control. A detailed budget is prepared for each fund and department. All expenditures are approved by the Board of Commissioners at their monthly meeting. Budgetary control is provided by a system of purchasing authority and monthly review of all accounts compared to appropriations.
Local economy
The largest employer in DeKalb County, and also within the DeKalb Park District, is Northern Illinois University (NIU) in DeKalb. NIU is the second largest university in the state of Illinois with an undergraduate and graduate enrollment of approximately 17,000 students. As a public institution, the real property at the university campus is not taxable by local governmental units, which tends to shift the property tax burden to homeowners and local businesses. Kishwaukee Health Systems, now a part of Northwestern Medicine, is also a significant employer with over 1,200 healthcare professionals and staff. Other large employers include Target, DeKalb CUSD #428, 3M, Wal-Mart, and Advanced Security Solutions.
While the current global economic climate has produced a significant slow-down in new commercial property locally, DeKalb is poised to attract new property development in the future. Due to close proximity to several highways, the Chicago area and the central Midwest states, DeKalb is a desirable location for business.
The DeKalb Park District currently has 22 full-time employees, three part-time employee and each year hires nearly 200 seasonal employees, contributing over $2.0 million directly to the local economy.
Long-term financial planning
The Capital Improvement Plan is a major component of long-term financial planning for the District so that future capital needs are recognized and prioritized. The Park Board regularly assesses the five-year capital plan and, with staff, develops the fiscal year capital improvement projects plan in order to ensure that the community’s needs are met. Staff use a Capital Improvement Plan (CIP) form to suggest and request consideration for capital equipment and projects. These requests are prepared in detail with cost estimates, diagrams, photos, and justification narrative.
23 The District uses a portion of its $1.2 million annual bond proceeds for needed infrastructure improvements and major upgrades to older parks as well as funding for new park developments. Additional capital funds come from revenues that the City has declared as surplus TIF proceeds that can be used for a variety of unrestricted park projects throughout the city.
The DeKalb Park District, DeKalb School District #428, City of DeKalb, Northern Illinois University, and other local entities continue to work together on many facility-sharing opportunities including parks, golf, aquatics, soccer, and softball facilities. The District entered into an intergovernmental agreement with the Kishwaukee Water Reclamation District (KWRD) to share dirt from the KWRD facility expansion for the Park District to build a sled hill. Partnering with Northern Illinois University will continue to also be an important resource for project funding through work-study grants and internships.
Relevant financial policies
The District has adopted several key financial policies including a fund balance policy, an investment policy, a capitalization policy, and a purchasing policy as well as a five-year capital improvement plan. These policies set fund balance goals, investment guidelines, and provide planning tools for capital projects and expenditures.
The DeKalb Park District has established and maintained certain internal controls designed to ensure that the assets of the Park District are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled for the preparation of financial statements. The District continues to update its computer and security systems with the purchase of several new workstations each year and the installation of security cameras.
Major Initiatives and Accomplishments this Year
The sled hill construction in Hopkins Park moved along steadily with an anticipated opening date in Fall 2019.
The District updated its ADA transition plan to implement recommendations regarding its audit of the District’s buildings and park sites for accessibility. The recommendations are to assure that the benefits of recreation remain available to all Park District residents, including those with disabilities.
The District worked on a strategic plan, including focus group meetings, staff surveys, SWOT analysis, visioning and goal setting, and a community survey. The strategic plan will set the course for the District’s next three to five years.
Nature trail restoration began on the DeKalb Nature Trail and calls for the removal of undesirable and invasive species, as well as the introduction of high-quality native species that will improve the overall quality and ecological function of the plant communities. Phase 1 was completed in FY2019 and phase 2 is scheduled for FY2020.
The District worked to improve internal operations, including updating all District Emergency Response Plans and implementing an electronic timekeeping system.
24 As mentioned, the District entered into a multi-year intergovernmental agreement with KWRD to allow the District to use the unneeded soil from the KWRD construction site to build a sled hill in Hopkins Park. The project is expected to be complete in FY 2020.
In continuation of maintaining the District’s fleet and equipment, the District purchased one truck, one forklift, one trailer, two zero-turn mowers, and one fairway mower.
Awards and Acknowledgements
The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the DeKalb Park District for its comprehensive annual financial report (CAFR) for the fiscal year ended February 28, 2018. This was the twenty-fourth consecutive year that the government has received this prestigious award. In order to be awarded a Certificate of Achievement, the government had to publish an easily readable and efficiently organized CAFR that satisfied both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current CAFR continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate.
The preparation of this report would not have been possible without the assistance of the Finance Department and the cooperation of the other operating departments of the Park District. The Park Board of Commissioners must also receive credit for their leadership and interest in planning and conducting the financial operations of the Park District in a responsible and prudent manner.
Respectfully submitted,
Heather Collins Superintendent of Finance
25 DEKALB PARK DISTRICT
LIST OF PRINCIPAL OFFICIALS
February 28, 2019
********
Board of Commissioners
Phil Young, President
Dean Holliday, Vice-President
Keith Nyquist, Secretary
Dag Grada, Treasurer
Patricia Perkins, Commissioner
********
Administrative Staff
Amy Doll, CPRP, Executive Director
Heather Collins, CPA, Superintendent of Finance
26
DeKalb Park District Organizational Chart
Citizens of DeKalb Park District
Board of Commissioners
Executive Director
Supt. of Marketing & Supt. of Finance & Supt. of Parks & Supt. of Recreation Adminstration Development Golf Operations
Recreation Golf Maintenance Parks Supervisor Supervisor Superintendent
Golf Clubhouse HR & Payroll Team Leader Operations Manager Manager
Athletic Golf Maintenance Asst. Supt. Coordinator Parks Golf Maintenance Maintenance III Recreation Office Asst. Supt. in Coordinator Training
Accounting & Parks Golf Administrative Asst. Maintenance II Maintenance II
Parks
Maintenance I
Facilities Apprentice
Administrative
Assistant
As of 2/28/2019
27 28 FINANCIAL SECTION
29
INDEPENDENT AUDITOR’S REPORT
Board of Commissioners DeKalb Park District DeKalb, Illinois
We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the DeKalb Park District, DeKalb, Illinois (the District), as of and for the year ended February 28, 2019, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of these financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the District’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
- 301 - Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of the DeKalb Park District, DeKalb, Illinois, as of February 28, 2019 and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and other required supplementary information identified in the accompanying table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The introductory section, combining and individual fund financial statements and schedules and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.
Naperville, Illinois May 30, 2019
- 312 - GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS
32 DeKalb Park District Management’s Discussion and Analysis For the Year ended February 28, 2019
The DeKalb Park District (the “District”) management’s discussion and analysis is designed to: (1) assist the reader in focusing on significant financial issues, (2) provide an overview of the District’s financial activity, (3) identify changes in the District’s financial position (its ability to address the next and subsequent year challenges), (4) identify any material deviations from the financial plan (the approved budget), and (5) identify individual fund issues or concerns.
The Management’s Discussion and Analysis (MD&A) is an element of the reporting model adopted by the Governmental Accounting Standards board (GASB) in their Statement No. 34 Basic Financial Statements- and Management’s Discussion and Analysis- for State and Local Governments issued June 1999. Certain comparative information between the current year and the prior year is required to be presented in the MD&A after the initial year of implementation. Since the MD&A is designed to focus on the current year’s activities, resulting changes, and currently known facts, please read it in conjunction with the Transmittal Letter (beginning on page i) and the District’s financial statements (beginning on page 3).
Financial Highlights
▪ Total assets and deferred outflows of resources of the District exceeded liabilities and deferred inflows of resources at February 28, 2019 by $15,410,375.
▪ The District’s net position increased by $1,286,066 during the year.
▪ Revenues for governmental activities were $6,120,438 which includes Program Revenues of $1,634,893. Expenses for governmental activities were $4,978,929.
▪ At February 28, 2019 the governmental funds reported combined fund balances of $4,219,213 which is a 25.97% increase from the prior year’s combined fund balance of $3,349,278.
▪ Property and replacement taxes collected were $3,848,513 and $102,402, respectively, which is an increase of $52,694 or 1.39% over last year’s combined total taxes collected.
▪ The District invested $712,161 in capital assets in FY2019. Depreciation expense on all capital assets totaled $809,282. Net total capital assets of the District decreased from $14,609,803 at the close of FY2018 to $14,512,682 in FY2019, a decrease of $97,121. Additional information regarding capital assets can be found in Note 4 of the financial statements.
33 Overview of the Financial Statements
The District’s financial section of the CAFR includes four primary components: (1) Management’s Discussion and Analysis introduces the District’s basic financial statements. (2) Basic Financial Statements which include three components: (a) government-wide financial statements, (b) fund financial statements, and (c) notes to the financial statements contain additional detailed information to explain the basic financial statements. (3) Required Supplementary Information follows the Basic Financial Statements and provides financial information that further explains and supports the information in the financial statements. (4) Additional Supplementary Information provides statistical information and additional financial and non-financial data.
Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the long-term and short-term status of the District. Financial reporting at this level uses a perspective similar to that found in the private sector with its basis in full accrual accounting.
The Statement of Net Position (pages 3 & 4) is the District-wide statement of financial position presenting information that includes all of the District’s assets and deferred outflows and liabilities and deferred inflows, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District as a whole is improving or deteriorating. Evaluation of the overall health of the District includes other non-financial factors, such as diversification of the taxpayer base, condition of the District’s infrastructure, in addition to the financial information provided in this report.
The Statement of Activities (page 5) reports how the District’s net position changed during the current fiscal year. All current year revenues and expenses are included regardless of when cash is received or paid. An important purpose of the design of the statement of activities is to show the financial reliance of the District’s distinct activities or functions on revenues provided by the District’s taxpayers.
The District’s activities are considered to be governmental type activities and include the operations of parks, recreation & athletic programs, two golf courses, aquatic center, two museums, and administration.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the District are governmental funds.
34 Governmental Funds. The governmental fund financial statements provide more detailed information about each of the District’s primary or major funds rather than the District as a whole. The focus of governmental funds is on near-term inflows and outflows of spendable resources, as well as balances of spendable resources available at the end of the fiscal year. These statements are useful in evaluating annual financing requirements of governmental programs and the commitment of spendable resources for the near-term.
Since the government-wide focus includes the long-term view, comparisons between these two perspectives may provide insight into the long-term impact of short-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to assist in understanding the differences between these two perspectives.
The District adopts an annual budget for its General Fund, Recreation Fund as well as for other special revenue funds. Budget versus actual statements for four of the major governmental funds, the General Fund, the Recreation Fund, the Special Recreation Fund and the Golf Course Fund, can be found in the required supplemental information, on pages 37 through 40. The other special revenue funds budget versus actual comparisons can be found in a later section of this report, on pages 52-58.
The basic governmental fund financial statements can be found on pages 6 through 11 of this report.
Notes to the Financial Statements
The accompanying notes to the financial statements provide additional information that is essential to a full understanding of the government-wide and fund financial statements. The notes to the financial statements can be found beginning on page 12 of this report.
Other Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the District’s progress in funding its obligation to provide pension benefits to its employees and budgetary comparisons. Information including detail by fund for receivables, payables, transfers, and payments within the reporting entity can be found in the notes to the financial statements. Required supplementary information can be found on pages 37-43 of this report and the supplementary footnotes can be found on page 44.
Government-wide Financial Analysis
The following is a summary of assets, deferred outflows, liabilities, deferred inflows and net position as of February 28, 2019 and February 28, 2018. The most significant portion of net position is invested in capital assets and consists of land, recreation facilities, maintenance equipment and infrastructure improvements.
35 GOVERNMENT-WIDE STATEMENTS Table 1 DeKalb Park District’s Net Position Governmental Governmental Activities Activities 2019 2018
Current Assets $ 8,498,206 $ 7,474,444
Capital Assets 14,512,682 14,515,886 Total Assets 23,010,888 21,990,330
Deferred Outflows 1,022,556 675,019
Total Assets & Deferred Outflows 24,033,444 22,665,349
Current Liabilities 316,595 367,721
Long Term Liabilities Due within one year 1,326,620 1,692,127
Due in more than one year 2,737,511 1,795,696
Total Liabilities 4,380,726 3,855,544
Deferred Inflows of Resources 4,242,343 4,685,496
Total Deferred Inflows of Resources 4,242,343 4,685,496
Total Liabilities and Deferred Inflows of Resources 8,623,069 8,541,040
NET POSITION: Net Investment in Capital Assets 14,163,008 13,501,787 Restricted 1,635,210 1,575,552
Unrestricted (deficit) (387,843) (953,030)
TOTAL NET POSITION $ 15,410,375 $ 14,124,309
The net position of the District increased $1,286,066 or 9.11%.
The two largest components of Current Assets are Cash and Investments and Property Taxes Receivable.
Long Term Liabilities are general obligation bonds, compensated absences, net pension liability, and total OPEB liability. Deferred Inflows reflect unearned property tax revenues and IMRF pension items.
The District’s Restricted Net Position is primarily for park development, museum fund, special recreation, and other capital projects.
36 For more detailed information, see the Statement of Net Position on pages 3-4.
GOVERNMENT-WIDE STATEMENTS Table 2 Statement of Activities Governmental Governmental Activities Activities 2019 2018
REVENUES Program Revenues: Charges for services $ 1,503,274 $ 1,546,168 Operating grants 1,695 434 Capital grants 129,924 206,182 General Revenues: Taxes 3,950,915 3,915,304 TIF Income-Unrestricted 494,835 146,381 Investment Income 16,591 8,839
Miscellaneous 23,204 18,221
Total Revenues 6,120,438 5,841,529
EXPENSES Program Expenses: General government 2,233,178 2,412,716 Recreation 2,690,542 2,665,095
Interest 55,209 47,848 Total Expenses 4,978,929 5,125,659
CHANGE IN NET POSITION BEFORE TRANSFERS 1,141,509 715,870
CHANGE IN NET POSITION 1,141,509 715,870
NET POSITION, MARCH 1 14,124,309 13,715,867
Prior period adjustment 144,557 -
Change in accounting principle - (307,428)
NET POSITION, FEBRUARY 28/29 $ 15,410,375 $ 14,124,309
37 Overall the District’s net position increased $1,286,066, including the prior period adjustment at February 28. The increase in net position is due to a change in philosophy for the capital projects funds. The fund balances for capital projects increased $758,086 when comparing FY2019 to FY2018. The board approved a policy to issue general obligation bonds in the fall, which will be utilized for the upcoming fiscal year that starts on March 1. The change in policy assists with providing adequate cash flow for capital projects. The reductions in fund balance to the General and Recreation funds are offset by the increases to the Golf and Aquatics funds, respectively, which result from transfers to cover continued operating losses in Golf and Aquatics. The IMRF fund saw a minor increase in fund balance, which will continue to be monitored as the District’s rates are set annually by IMRF. Finally, the Museum fund saw a $33,762 intentional increase in fund balance as the District is planning for a capital campaign with the Ellwood Association to perform considerable renovations outlined in the Ellwood Association’s Historic Structures Report.
Total revenues increased 4.77% or $278,909 from the prior year due to a combination of increased tax receipts, unrestricted TIF income, miscellaneous revenue, and investment income, offset by a slight reduction in capital grants and charges for services. Miscellaneous revenue in 2019 reflects the receipts from insurance reimbursements. Total District-wide expenses were lower in 2019 by $146,730 or 2.86%. The reduction is attributable to reduced general government expenses.
The general fund actual revenues are fairly consistent with budgeted revenues. Sales and investment income were $14,942 and $12,291, respectively above budget. Sales relates to bar sales associated with facility rentals at the Hopkins Terrace Room and investment income is due to a new banking agreement.
The general fund actual expenditures came in $62,031 less than budgeted expenditures. Of that reduction, $38,477 is related to salaries. The parks department continues to have one or two open position, which is primarily budgeted in general fund. Also, contractual and legal services are below budget by $15,568. The District had budgeted for more legal fees related to union negotiations but were able to settle the contract under budget. Finally, maintenance and operations came in $16,750 below budget due to various small savings, including limited equipment repairs and less contractual maintenance than expected.
For more detailed information, see the Statement of Activities on page 5.
GOVERNMENTAL FUNDS
The major governmental funds of the District are the General Fund, Recreation Fund, Special Recreation Fund, Golf Course Fund, Debt Service Fund, Capital Projects-2017 Bond Fund, and the Capital Projects-2018 Bond Fund. The non-major governmental funds are the Insurance Fund, Audit Fund Social Security Fund, Illinois Municipal Retirement Fund, Museum Fund, Hopkins Pool Fund, and the Capital Projects Fund.
38 Revenues:
Fiscal Year Fiscal Year 2019 % of total 2018 % of total Change
Property taxes $ 3,848,513 52.03% $ 3,795,820 53.34% $ 52,694 Replacement taxes 102,402 1.38% 119,484 1.68% $ (17,082) Investment income 16,591 0.22% 8,839 0.12% $ 7,752 Rental income 330,290 4.47% 326,506 4.59% $ 3,784 Charges for services 1,173,592 15.87% 1,219,372 17.13% $ (45,780) Donations 1,292 0.02% 5,554 0.08% $ (4,262) Intergovernmental 623,966 8.44% 347,258 4.88% $ 276,708 Bond proceeds 1,259,085 17.02% 1,249,535 17.56% $ 9,550 Sale of capital assets 16,514 0.22% 25,576 0.36% $ (9,062)
Miscellaneous 23,791 0.32% 18,696 0.26% $ 5,095
Total Revenues and other Financing Sources $ 7,396,037 100.00% $ 7,116,640 100.00% 279,397
Total Revenues and other Financing Sources for the Governmental Funds experienced an overall increase of 3.93%, or $279,397 compared to 2018. Property tax revenues increased $52,693 or 1.39%, and Property Replacement Taxes decreased $17,082 or 14.30%. Investment income showed a decent increase. Charges for services in 2019 decreased by 3.75% or $45,780 in comparison to 2018. Intergovernmental revenue is $276,708 higher, reflecting larger unrestricted TIF from the City of DeKalb and include unused money from a TIF that expired in 2018. The sale of capital assets totaled $16,514 in 2019, which is slightly lower than the sales in 2018. Miscellaneous income in 2019 reflects insurance reimbursements.
Expenditures:
Fiscal Year Fiscal Year 2019 % of total 2018 % of total Change
General government $ 1,862,203 28.31% $ 1,994,920 25.14% $ (132,717)
Recreation 2,258,831 34.35% 2,041,290 25.73% $ 217,541 Operating Expenditures 4,121,034 62.66% 4,036,210 50.87% 84,824
Capital outlay 792,545 12.05% 2,277,870 28.71% (1,485,325)
Debt service: Principal 1,616,429 24.58% 1,577,767 19.88% 38,662
Interest 46,734 0.71% 43,022 0.54% 3,712
Total Expenditures 6,576,742 100.00% 7,934,869 100.00% (1,358,127)
39 Total expenditures for the Governmental Funds decreased by 17.12% or $1,358,127 from last year. That decrease is attributed to less capital spending in FY2019 compared to FY2018. The capital spending decrease of $1,485,325 is due to the District completing a new maintenance facility and a renovation of Mason Larson Park, Liberty Park, and Lions Park in FY2018.
There was a decrease in general government is due to lower staffing costs in the current year as compared to the prior year. The maintenance group has two open positions that reduced wages in FY2019. Additionally, a portion of the maintenance staff that work on the athletic fields and facilities is now being allocated to Recreation. Professional services were lower in general government for FY2019 because staffing was consistent. Turnover in the executive team in FY2018 required the District to contract assistance in the interim, which raised those fees in the prior year. The increase in recreation expenditures is due to a portion of the maintenance staff time being allocated prepare the athletic fields and recreation facilities. Additionally, there were considerable maintenance items that needed to be addressed at the recreation center in FY2019 that did not occur in FY2018.
Interest expense in debt service increased due to higher general obligation interest rates in FY2019 as compared to FY2018. Also, the District paid its final payment on the 2005 Alternate Revenue Source Refunding Park Bonds for the Sports and Recreation Center in FY2019.
Capital Assets
Approximately 63.07% of the District’s total assets reflect its investment in capital assets (e.g. land, buildings, vehicles, and equipment). Depreciation expense reported in government activities was $809,282 for the fiscal year ended February 28, 2019. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since capital assets themselves cannot be used to liquidate these liabilities.
Major capital highlights for 2019 include the following: • Significantly completed the Hopkins Park sled hill. • Resurfaced the kiddy pool at Hopkins. • Replaced the HVAC at the Hopkins Community Center. • Started the nature trail restoration • Completed paving and sealcoating on the pathways and at various District parking lots. • Replaced the Liberty shelter roof. • Replaced the Districtwide server. • Continued with creating a GIS mapping system. • Continued the annual tree planting program. • Replaced the lobby floor at the Sports and Recreation Center. • Purchased one 2018 F250 4x4 with chipper box and snowplow. • Purchased a forklift, trailer, and two mowers for parks. • Purchased a fairway mower for golf.
40 Table 3 Capital Assets Governmental Governmental Activities Activities 2019 2018
Land and improvements $ 11,127,424 $ 10,559,713 Construction in progress $ 387,381 $ 100,922 Buildings 13,523,616 13,389,464 Vehicles 473,499 467,212
Equipment 2,736,317 2,877,554 Total Capital Assets 28,248,237 27,394,865
Less Accumulated depreciation 13,735,555 12,878,979
Total Capital Assets, Net $ 14,512,682 $ 14,515,886
For more information on the District’s capital assets, see Note 4 in the Notes to the Financial Statements on pages 22.
Long-term debt
As of February 28, 2018, the District had a total of $1,259,085 in bonded indebtedness outstanding, which is composed of general obligation park bonds, due in one payment on November 1, 2019.
Other long-term debt includes compensated absences of $67,535, net pension liability of $2,450,657 and total Other Post-Employment Benefits liability of $286,854.
For more information on the District’s long-term debt see Note 5 in the Notes to the Financial Statements on page 24.
Economic Factors
The District’s Board of Commissioners and staff must consider a number of factors when setting the operating and capital budgets. The local economy continues to see a trend in increasing equalized assessed value (EAV), low unemployment rates, and low per capita income.
Historically, commercial and residential development contributed to significant increases in EAV of the District from 2005 through 2007. Total EAV decreased from 2009 through 2014. In 2015, EAV began to increase again. In 2017 and 2018, the total EAV increased $25.78 million and $18.39 million, respectively.
41 The 2018 Rate Setting EAV is $550,164,429 compared to the 2017 Rate Setting EAV is $531,773,460. The Park District’s annual tax levy is subject to the Property Tax Extension Limitation Law (PTELL). The law limits the increase in property tax extensions to 5.00% or the percent increase in the National Consumer Price Index (CPI), whichever is less. For the 2017 and 2018 levy years, the CPI to be used for computing the extension limitation will be 2.10%.
The voters in a referendum must approve property tax levy increases greater than 5.00% or the CPI amount. The law contains significant limitations on the amount of property taxes that can be extended and on the ability of such taxing districts to issue non-referendum general obligation bonds.
Contacting the District’s Financial Management
This financial report is designed to provide our citizens with a general overview of the District’s finances, comply with finance-related laws and regulations, and to demonstrate the District’s commitment to public accountability. Questions concerning this report or requests for additional financial information may be directed to Heather Collins, Superintendent of Finance, DeKalb Park District, 1403 Sycamore Road, DeKalb, IL 60115.
42 BASIC FINANCIAL STATEMENTS
43 DEKALB PARK DISTRICT DEKALB, ILLINOIS
STATEMENT OF NET POSITION
February 28, 2019
Primary Government Governmental Activities
ASSETS Cash and investments $ 4,526,050 Property taxes receivable (net, where applicable, of allowances for uncollectibles) 3,971,677 Prepaid items 479 Capital assets not being depreciated 6,989,241 Capital assets being depreciated (net of accumulated depreciation) 7,523,441
Total assets 23,010,888
DEFERRED OUTFLOWS OF RESOURCES Pension items - IMRF 1,022,556
Total deferred outflows of resources 1,022,556
Total assets and deferred outflows of resources 24,033,444
LIABILITIES Accounts payable 143,253 Accrued payroll 99,175 Accrued interest payable 9,279 Unearned revenue 64,888 Noncurrent liabilities Due within one year 1,326,620 Due in more than one year 2,737,511
Total liabilities 4,380,726
DEFERRED INFLOWS OF RESOURCES Deferred revenue - property taxes 3,971,677 Pension items - IMRF 261,384 Pension items - OPEB 9,282
Total deferred inflows of resources 4,242,343
Total liabilities and deferred inflows of resources 8,623,069
(This statement is continued44 on the following page.) - 3 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
STATEMENT OF NET POSITION (Continued)
February 28, 2019
Primary Government Governmental Activities
NET POSITION Net investment in capital assets $ 14,163,008 Restricted for Special recreation 838,496 Debt service 9,590 Insurance 124,397 Audit 7,126 Social Security 143,033 IMRF 155,639 Museum 356,929 Unrestricted (387,843)
TOTAL NET POSITION $ 15,410,375
See accompanying notes45 to financial statements. - 4 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
STATEMENT OF ACTIVITIES
For the Year Ended February 28, 2019
Net (Expense) Revenue and Program Revenues Change in Operating Capital in Net Position FUNCTIONS/PROGRAMS Charges Grants and Grants and Governmental PRIMARY GOVERNMENT Expenses for Services Contributions Contributions Activities Governmental Activities General government $ 2,233,178 $ 151,880 $ 500 $ - $ (2,080,798) Recreation 2,690,542 1,351,394 1,195 129,924 (1,208,029) Interest 55,209 - - - (55,209)
TOTAL PRIMARY GOVERNMENT $ 4,978,929 $ 1,503,274 $ 1,695 $ 129,924 (3,344,036)
General Revenues Taxes Property 3,848,513 Replacement 102,402 TIF income - unrestricted 494,835 Investment income 16,591 Miscellaneous 23,204
Total 4,485,545
CHANGE IN NET POSITION 1,141,509
NET POSITION, MARCH 1 14,124,309
Prior period adjustment 144,557
NET POSITION, MARCH 1, RESTATED 14,268,866
NET POSITION, FEBRUARY 28 $ 15,410,375
See accompanying notes46 to financial statements. - 5 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
BALANCE SHEET GOVERNMENTAL FUNDS
February 28, 2019
Special General Recreation Recreation
ASSETS
Cash and investments $ 962,347 $ 482,231 $ 838,496 Property taxes receivable (net, where applicable, of allowances for uncollectibles) 1,533,213 332,878 215,664 Prepaid items 297 65 - Advance to other funds 150,473 19,792 -
TOTAL ASSETS $ 2,646,330 $ 834,966 $ 1,054,160
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
LIABILITIES Accounts payable $ 40,863 $ 25,974 $ - Accrued payroll 92,175 - - Unearned revenue 27,810 26,448 - Advance from other funds - - -
Total liabilities 160,848 52,422 -
DEFERRED INFLOWS OF RESOURCES Unavailable revenue 1,533,213 332,878 215,664
Total deferred inflows of resources 1,533,213 332,878 215,664
FUND BALANCES Nonspendable 150,770 65 - Restricted Debt service - - - Capital projects - - - Insurance - - - Audit - - - Social Security - - - IMRF - - - Museum - - - Special recreation - - 838,496 Unrestricted Assigned Recreation - 449,601 - Capital projects - - - Unassigned (deficit) 801,499 - -
Total fund balances (deficit) 952,269 449,666 838,496
TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 2,646,330 $ 834,966 $ 1,054,160
47 - 6 -
Nonmajor Total Golf Debt 2017 2018 Governmental Governmental Course Service Bond Bond Funds Funds
$ 8,403 $ 9,590 $ 488,844 $ 915,622 $ 820,517 $ 4,526,050
- 1,279,915 - - 610,007 3,971,677 - - - - 117 479 - - - - - 170,265
$ 8,403 $ 1,289,505 $ 488,844 $ 915,622 $ 1,430,641 $ 8,668,471
$ 6,741 $ - $ 45,330 $ - $ 24,345 $ 143,253 - - - - 7,000 99,175 1,663 - 708 6,211 2,048 64,888 150,473 - - - 19,792 170,265
158,877 - 46,038 6,211 53,185 477,581
- 1,279,915 - - 610,007 3,971,677
- 1,279,915 - - 610,007 3,971,677
- - - - 117 150,952
- 9,590 - - - 9,590 - - - 909,411 - 909,411 - - - - 124,397 124,397 - - - - 7,126 7,126 - - - - 143,033 143,033 - - - - 155,639 155,639 - - - - 356,929 356,929 - - - - - 838,496
- - - - - 449,601 - - 442,806 - - 442,806 (150,474) - - - (19,792) 631,233
(150,474) 9,590 442,806 909,411 767,449 4,219,213
$ 8,403 $ 1,289,505 $ 488,844 $ 915,622 $ 1,430,641 $ 8,668,471
See accompanying notes48 to financial statements. - 7 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
RECONCILIATION OF FUND BALANCES OF GOVERNMENTAL FUNDS TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION
February 28, 2019
FUND BALANCES OF GOVERNMENTAL FUNDS $ 4,219,213
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds 14,512,682
Accrued interest on long-term liabilities is shown as a liability on the statement of net position (9,279)
Differences between expected and actual experiences, assumption changes, net differences between projected and actual earnings recognized as deferred outflows and inflows of resources on the statement of net position Illinois Municipal Retirement Fund 761,172 Other postemployment benefits (9,282)
Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the governmental funds General obligation bonds (1,259,085) Compensated absences (67,535) Net pension liability (2,450,657) Other postemployment benefit liability (286,854)
NET POSITION OF GOVERNMENTAL ACTIVITIES $ 15,410,375
See accompanying notes49 to financial statements. - 8 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
For the Year Ended February 28, 2019
Special General Recreation Recreation
REVENUES Taxes $ 1,424,374 $ 305,847 $ 186,942 Investment income 16,591 - - Rental income 106,938 86,200 - Charges for services 44,942 419,176 - Contributions - - - Intergovernmental 500 - - Miscellaneous 5,969 11,738 -
Total revenues 1,599,314 822,961 186,942
EXPENDITURES Current General government 1,462,805 - - Recreation - 787,628 129,796 Capital outlay - - 48,933 Debt service Principal retirement - - - Interest and fiscal charges - - -
Total expenditures 1,462,805 787,628 178,729
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 136,509 35,333 8,213
OTHER FINANCING SOURCES (USES) Transfers in - - - Transfers (out) (324,539) (72,151) - Sale of capital assets - - - Bonds issued - - -
Total other financing sources (uses) (324,539) (72,151) -
NET CHANGE IN FUND BALANCES (188,030) (36,818) 8,213
FUND BALANCES (DEFICIT), MARCH 1 1,089,659 486,484 830,283
Prior period adjustment 50,640 - -
FUND BALANCE (DEFICIT) , MARCH 1, RESTATED 1,140,299 486,484 830,283
FUND BALANCES (DEFICIT), FEBRUARY 28 $ 952,269 $ 449,666 $ 838,496
50 - 9 - Nonmajor Total Golf Debt 2017 2018 Governmental Governmental Course Service Bond Bond Funds Funds
$ - $ 1,266,507 $ - $ - $ 767,246 $ 3,950,916 - - - - - 16,591 120,654 - - - 16,498 330,290 474,612 - - - 234,862 1,173,592 - - 1,292 - - 1,292 - - 623,076 - 390 623,966 - - 2,504 - 3,580 23,791
595,266 1,266,507 626,872 - 1,022,576 6,120,438
- - 18,245 - 381,153 1,862,203 740,608 - - - 600,799 2,258,831 - - 736,539 - 7,073 792,545
- 1,589,535 26,894 - - 1,616,429 - 31,082 15,652 - - 46,734
740,608 1,620,617 797,330 - 989,025 6,576,742
(145,342) (354,110) (170,458) - 33,551 (456,304)
324,539 354,110 - - 67,715 746,364 - - - (349,674) - (746,364) - - 16,514 - - 16,514 - - - 1,259,085 - 1,259,085
324,539 354,110 16,514 909,411 67,715 1,275,599
179,197 - (153,944) 909,411 101,266 819,295
(329,671) 9,590 596,750 - 666,183 3,349,278
- - - - - 50,640
(329,671) 9,590 596,750 - 666,183 3,399,918
$ (150,474) $ 9,590 $ 442,806 $ 909,411 $ 767,449 $ 4,219,213
See accompanying notes51 to financial statements. - 10 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF ACTIVITIES
For the Year Ended February 28, 2019
NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $ 819,295
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlay as expenditures; however, they are capitalized and depreciated in the statement of activities 712,161
Depreciation on capital assets is reported as an expense in the statement of activities (809,282)
The issuance of long-term debt is reported as an other financing source in governmental funds but as an increase of principal outstanding in the statement of activities (1,259,085)
Governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities (5,580)
The change in the Illinois Municipal Retirement Fund net pension liability is not a source or use of a financial resource (965,993)
The change in deferred inflows and outflows of resources for the Illinois Municipal Retirement Fund is reported only in the statement of activities 1,013,400
The change in accrued interest payable in the statement of activities does not require the use of current financial resources and, therefore, is not reported as an expenditure in governmental funds (2,895)
The change in the compensated absences liability is reported as an expense on the statement of activities 8,163
The change in the other postemployment benefit liability is reported as an expense on the statement of activities 24,178
The change in deferred inflows and outflows of resources for the other postemployment benefit liability is reported only in the statement of activities (9,282)
The repayment of long-term debt is reported as an expenditure when due in governmental funds but as a reduction of principal outstanding in the statement of activities 1,616,429
CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $ 1,141,509
See accompanying notes52 to financial statements. - 11 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
NOTES TO FINANCIAL STATEMENTS
February 28, 2019
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the DeKalb Park District, DeKalb, Illinois (the District) have been prepared in conformity with accounting principles generally accepted in the United States of America, as applied to government units (hereinafter referred to as generally accepted accounting principles (GAAP)). The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the District’s accounting policies are described below.
a. Reporting Entity
The District is a body corporate and politic established under Illinois Compiled Statutes (ILCS). The District is considered to be a primary government as defined by GASB Statement No. 14, The Financial Reporting Entity, as amended by GASB Statement No. 39, Determining Whether Certain Organizations are Component Units, and GASB Statement No. 61, The Financial Reporting Entity: Omnibus, since its board is separately elected and fiscally independent. In accordance with these pronouncements, the basic financial statements include all funds for which the District is financially accountable.
The District participates with four other park districts in the organization known as Kishwaukee Special Recreation Association (KSRA). KSRA is governed by a board appointed by the five districts. The District levies property taxes in the Special Recreation Fund to provide for its share of the cost of the operations of KSRA. KSRA is considered to be a jointly governed organization of the five districts. During the fiscal year ended February 28, 2019, the District contributed $105,336 to KSRA.
b. Fund Accounting
The District uses funds to report on its financial position and changes in financial position. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts.
Funds are classified into the following categories: governmental and proprietary.
- 1253 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
b. Fund Accounting (Continued)
Governmental funds are used to account for all or most of a government’s general activities, including the collection and disbursement of restricted, committed or assigned monies (special revenue funds), the funds committed, restricted or assigned for the acquisition or construction of capital assets (capital projects funds) and the funds committed, restricted or assigned for the servicing of governmental long-term debt (debt service funds). The General Fund (corporate) is used to account for all activities of the government not accounted for in some other fund.
Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily within the District (internal service funds). The District does not report any proprietary funds.
c. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the activities of the District. The effect of material interfund activity has been eliminated from these statements. Interfund services provided and used are not eliminated on these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on user fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function, segment or program are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Contributions of land by developers under land/cash ordinances are reported as general revenues - contributions on the statement of activities.
Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements.
- 1354 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
c. Government-Wide and Fund Financial Statements (Continued)
The District reports the following major governmental funds:
The General Fund is the general operating fund of the District. It is used to account for all financial resources traditionally associated with the District which are not accounted for in another fund.
The Recreation Fund is used to account for the operations of the recreation fund. Financing is provided by a specific property tax levy to the extent user charges are not sufficient to provide such financing.
The Special Recreation Fund is used to account for restricted revenues derived from a specific annual tax levy and expenditures in connection with the operations of KSRA.
The Golf Course Fund accounts for the operations and maintenance of two golf courses. Operations include golf activities, food sales and the sale of related merchandise.
The Debt Service Fund is used to account for the accumulation of restricted resources and payments of general obligation bond principal and interest.
The 2017 Bond Fund is used to account for the restricted capital proceeds of the 2017 Bond Issue and related capital projects.
The 2018 Bond Fund is used to account for the restricted capital proceeds of the 2018 Bond Issue and related capital projects.
d. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. With this measurement focus, all assets, deferred outflows of resources, liabilities and deferred inflows of resources associated with the operation of these activities/funds are included on the statement of net position. Revenues are recorded when earned and expenses are recorded when a liability is incurred.
Property taxes are recognized as revenues in the year for which they are levied (i.e., intended to finance). Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Operating revenues and expenses are directly attributable to the operation of the proprietary funds. Non-operating revenue/expenses are incidental to the operations of these funds.
- 1455 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
d. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (60 days). The District recognizes property taxes when they become both measurable and available in the year intended to finance. Expenditures are recorded when the related liability is incurred. Principal and interest on general long-term debt are recorded as expenditures become due. Those revenues susceptible to accrual are property taxes, interest revenue and charges for services.
The District reports unavailable/deferred/unearned revenue on its financial statements. Unavailable/deferred/unearned revenues arise when potential revenue does not meet both the measurable and available criteria for recognition in the current period for governmental funds or earned at the government-wide level. Unavailable/deferred/unearned revenues also arise when resources are received by the government before it has legal claim to them as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when revenue recognition criteria are met, or when the government has a legal claim to the resources by meeting all eligibility requirements, the liability/deferred inflow for unavailable/deferred/unearned revenue is removed from the financial statements and revenue is recognized.
e. Cash and Cash Equivalents
For purposes of the statement of cash flows, the District’s proprietary funds consider their equity in pooled cash and all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
f. Investments
The District’s investments are recorded at fair value, except for non-negotiable certificates of deposits and investments with a maturity less than one year when purchased, which are reported at cost or amortized cost. Fair value is based on published market prices as of February 28, 2019.
- 1556 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
f. Investments (Continued)
The District categorizes its fair value measurements within the fair value hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. The District does not have any investments at fair value at February 28, 2019.
g. Prepaid Items/Expenses
Certain payments to vendors reflect costs applicable to future accounting periods, and are recorded as prepaid items/expenses, if any using the consumption method. Such amounts are offset by nonspendable fund balance in the governmental fund financial statements.
h. Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., bike trails, paths and similar items) are reported in the governmental activities column in the government-wide financial statements. Capital assets are defined by the District as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are reported at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Property, plant and equipment is depreciated using the straight-line method over the following estimated useful lives:
Assets Years
Machinery and equipment 5 Land improvements 15 Buildings and improvements 10-50 Vehicles 10
- 1657 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
i. Long-Term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the governmental activities financial statements. Bond premiums and discounts, as well as gains/losses on refunding, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Issuance costs are reported as expenses.
In the fund financial statements, governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses.
j. Accrued Compensated Absences
Accumulated unpaid vacation pay is accrued by the District in the governmental activities on the statement of net position. The liability for accumulated unpaid vacation pay is based upon accumulated days at February 28, 2019, times the current pay rate (including certain benefits) for each employee. The District’s policy is that vacation time must be used within one year. Sick time is paid out to employees who retire and at 50% of the accumulated value. The District accrued sick time for any employees that were eligible for retirement at February 28, 2019.
k. Property Taxes
The District’s property taxes are required to be levied by ordinance. A certified copy of the levy ordinance must be filed with the county clerk no later than the last Tuesday in December of each year. Taxes are due and collectible one-half in June and one-half in September of the following year. Property taxes attach as an enforceable lien on property as of January 1. Property taxes which have been levied but are not due before the end of the fiscal year are recorded as receivable. The entire receivable is offset by deferred inflows of resources as they are intended to finance the subsequent fiscal year. The provision for uncollectible taxes is computed based upon 5% of the total current levy as extended. The District’s policy is to write off the uncollected taxes receivable of prior years.
- 1758 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
l. Net Position/Fund Balance
In the fund financial statements, governmental funds report nonspendable fund balance for amounts that are either not in spendable form or legally or contractually required to be maintained intact. Restrictions of fund balance are reported for amounts constrained by legal restrictions from outside parties for use for a specific purpose or externally imposed by outside entities. None of the restricted fund balance result from enabling legislation adopted by the District. Net investment in capital assets represents the District’s investments in the book value of capital assets, less any outstanding debt that was issued to construct or acquire the capital asset. Committed fund balance is constrained by formal actions of the District’s Board of Commissioners, which is considered the District’s highest level of decision-making authority. Formal actions include ordinances approved by the Board of Commissioners. Assigned fund balance represents amounts constrained by the District’s intent to use them for a specific purpose. The authority to assign fund balance has been delegated to the District’s executive director through the approved fund balance policy of the District. Any residual fund balance in the General Fund is reported as unassigned. Deficit fund balances in any other governmental fund is also reported as unassigned.
The District has adopted targeted fund balances for several of its funds. The General Fund has a targeted fund balance of 25% to 50% of annual budgeted expenditures. The Recreation Fund has a targeted fund balance of 25% to 50% of annual operating expenditures. The Insurance, Audit, Social Security, IMRF, Museum and Special Recreation Funds all have a targeted fund balance of 25% to 50% of annual operating expenditures. The Golf and Aquatics Funds each have a targeted fund balance of 25% to 50% of annual operating expenditures.
The District’s flow of funds assumptions prescribes that the funds with the highest level of constraint are expended first. If restricted or unrestricted funds are available for spending, the restricted funds are spent first. Additionally, if different levels of unrestricted funds are available for spending, the District considers committed funds to be expended first, followed by assigned and then unassigned funds.
The Debt Service and Capital Projects Fund’s fund balances are restricted due to the origins of the fund balance.
The remaining fund’s restriction of fund balance is based on the origins of fund balance.
- 1859 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
m. Interfund Transactions
Reciprocal interfund transactions are accounted for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions are reported as transfers.
n. Interfund Receivables/Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans).
o. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
p. Use of Estimates
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.
- 1960 - 2. DEPOSITS AND INVESTMENTS
ILCS authorizes the District to make deposits/invest in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. agencies, insured credit union shares, money market mutual funds with portfolios of securities issued or guaranteed by the United States Government or agreements to repurchase these same obligations, repurchase agreements, short-term commercial paper rated within the three highest classifications by at least two standard rating services and The Illinois Funds.
In addition, the District’s Board of Commissioners has adopted an investment policy which provides further restrictions on the investment of district funds. It is the policy of the District to invest its funds in a manner which will minimize credit and market risks yet maintain competitive interest yields. Because the District is a community tax supported agency, it also strives to invest in banks and savings and loan institutions which reside within the District. Deposits at any single institution at any one time shall not exceed $250,000 unless there is a perfected pledge of United States Government securities. Repurchase agreements tied to securities of the United States Government may be considered as an appropriate pledge. All pledged securities of the United States Government must be held with a third party bank or savings and loan and acknowledgement of the holding must be provided to the District by the third party.
a. Deposits with Financial Institutions
Custodial credit risk for deposits with financial institutions is the risk that in the event of bank failure, the District’s deposits may not be returned to it. The District’s investment policy requires pledging of collateral with a fair value of 110% of all bank balances in excess of federal depository insurance with the collateral held by a third party in the District’s name. All of the Districts deposits were insured or collateralized at February 28, 2019.
b. Investments
Interest rate risk is the risk that change in interest rates will adversely affect the fair value of an investment. The District’s investment policy does not specifically address interest rate risk and does not strictly limit the maximum maturity lengths of investments.
Credit risk is the risk that the issuer of a debt security will not pay its par value upon maturity. The District limits this risk by investing in money market mutual funds which, in turn, are invested in obligations guaranteed by the United States Government.
- 2061 - 2. DEPOSITS AND INVESTMENTS (Continued)
b. Investments (Continued)
Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to the investment, the District will not be able to recover the value of its investments that are in possession of an outside party. The money market mutual fund is not subject to custodial credit risk. The District’s investment policy is silent on custodial credit risk.
Concentration of credit risk is the risk of loss attributed to the magnitude of the District’s investment in a single issuer. The District’s investment policy does not address concentration of credit risk.
The District’s investment policy does not specifically prohibit the use of or the investment in derivatives.
3. PROPERTY TAX CALENDAR
The following information gives significant dates on the property tax calendar of the District.
- The property tax lien date is January 1;
- The annual tax levy ordinance for 2018 was passed December 21, 2018;
- Property taxes are due to the County Collector in two installments, June 1 and September 1; and
- Property taxes for 2018 are normally received monthly beginning in May 2019 and generally ending by November 2019.
The 2018 taxes are intended to finance the 2020 fiscal year and are not considered available for current operations and therefore, are shown as deferred inflows of resources. The 2019 tax levy, which attached as an enforceable lien on property as of January 1, 2019, has not been recorded as a receivable as of February 28, 2019 as the tax has not yet been levied by the District and will not be levied until December 2019 and, therefore, the levy is not measurable at February 28, 2019.
- 2162 - 4. CAPITAL ASSETS
Capital asset activity for the year ended February 28, 2019 was as follows:
Beginning Balances Ending Restated Increases Decreases Balances
GOVERNMENTAL ACTIVITIES Capital assets not being depreciated Land $ 6,601,860 $ - $ - $ 6,601,860 Construction in progress 100,922 286,459 - 387,381 Total capital assets not being depreciated 6,702,782 286,459 - 6,989,241
Capital assets being depreciated Land improvements 4,422,854 102,710 - 4,525,564 Buildings and improvements 13,389,464 134,152 - 13,523,616 Vehicles 525,517 45,192 97,210 473,499 Equipment 2,819,249 143,648 226,580 2,736,317 Total capital assets being depreciated 21,157,084 425,702 323,790 21,258,996
Less accumulated depreciation for Land improvements 2,854,454 161,513 - 3,015,967 Buildings and improvements 7,757,477 398,824 - 8,156,301 Vehicles 404,234 29,969 97,210 336,993 Equipment 2,233,898 218,976 226,580 2,226,294 Total accumulated depreciation 13,250,063 809,282 323,790 13,735,555
Total capital assets being depreciated, net 7,907,021 (383,580) - 7,523,441
GOVERNMENTAL ACTIVITIES CAPITAL ASSETS, NET $ 14,609,803 $ (97,121) $ - $ 14,512,682
Depreciation expense reported in government activities was $809,282 for the fiscal year ended February 28, 2019.
Depreciation expense was charged to functions/programs of the District’s governmental activities as follows:
GOVERNMENTAL ACTIVITIES General Government $ 392,702 Recreation 416,580
TOTAL GOVERNMENTAL ACTIVITIES $ 809,282
- 2263 - 5. LONG-TERM DEBT
The following is a summary of changes in long-term debt for governmental activities for the year ended February 28, 2019:
Beginning Ending Current Long-Term Balances Additions Reductions Balances Portion Portion
GOVERNMENTAL ACTIVITIES General obligation bonds $ 1,589,535 $ 1,259,085 $ 1,589,535 $ 1,259,085 $ 1,259,085 $ - Capital lease payable 26,894 - 26,894 - - - Compensated absences* 75,698 67,535 75,698 67,535 67,535 - Net pension liability* 1,484,664 965,993 - 2,450,657 - 2,450,657 Total OPEB liability* 311,032 - 24,178 286,854 - 286.854
TOTAL GOVERNMENTAL ACTIVITIES $ 3,487,823 $ 2,292,613 $ 1,716,305 $ 4,064,131 $ 1,326,620 $ 2,737,511
*The General Fund and Recreation Fund have typically been used to liquidate these obligations.
Long-term debt for governmental activities at February 28, 2019 is comprised of the following:
Total Current Outstanding Portion
Park Bonds
$1,259,085 General Obligation Limited Tax Park Bonds, Series 2018, dated November 29, 2018 due in one payment on November 1, 2019, interest at 2.93% per $ 1,259,085 $ 1,259,085 annum.
TOTAL BONDS $ 1,259,085 $ 1,259,085
At February 28, 2019, $9,590 is available in the Debt Service Fund to service these bonds.
- 2364 - 5. LONG-TERM DEBT (Continued)
The annual requirements to amortize the general obligation bonds outstanding as of February 28, 2019 are as follows:
Year Ending General Obligation Bonds February 28, Principal Interest
2020 $ 1,259,085 $ 31,083
TOTAL $ 1,259,085 $ 31,083
6. INDIVIDUAL FUND DISCLOSURES
a. Interfund Receivables/Payables
Advances to/from other funds at February 28, 2019 is as follows:
Advances Advances To Other From Other Funds Funds
General Fund $ 150,473 $ - Recreation Fund 19,792 - Golf Fund - 150,473 Nonmajor Governmental (Hopkins Pool) - 19,792
TOTAL $ 170,265 $ 170,265
Advances to/from other funds are the result of:
• $150,473 and $19,792 in the General Fund and Recreation Fund are to eliminate negative cash balances in the Golf Course Fund and Hopkins Pool Fund. These are not expected to be repaid in one year.
- 2465 - 6. INDIVIDUAL FUND DISCLOSURES (Continued)
b. Interfund Transfers
Individual fund interfund transfers are as follows:
Transfers Transfers In Out
MAJOR GOVERNMENTAL FUNDS General Fund $ - $ 324,539 Recreation Fund - 72,151 2018 Bond Fund - 349,674 Debt Service Fund 354,110 - Golf Fund 324,539 - Nonmajor Governmental 67,715 -
TOTAL MAJOR GOVERNMENTAL FUNDS $ 746,364 $ 746,364
The transfers resulted from:
• $347,055 transfer from the 2018 Bond Fund to the Debt Service Fund for debt service payments on the 2005 Alternate Revenue Source Park Bonds.
• $7,055 transfer from the Recreation Fund to the Debt Service Fund for debt service payments on the 2005 Alternate Revenue Source Park Bonds.
• $324,539 transfer from the General Fund to the Golf Fund and $65,096 transfer from the Recreation Fund to the Hopkins pool fund to cover prior year deficits.
None of the above transfers will not be repaid.
c. Deficit Fund Balance
The Golf Course Fund and Hopkins Pool Fund had deficit fund balances of $150,474 and $19,792 respectively, as of February 28, 2019.
- 2566 - 7. INSURANCE
The District is exposed to various risks related to torts; theft of, damage to and destruction of assets; errors and omissions; employee health; injuries to employees; and net income losses. The District purchases private insurance for its employee health risk. Since March 1, 2008, the District has been a member of the Park District Risk Management Agency (PDRMA) Property/Casualty Program, a joint risk management pool of park and forest preserve districts and special recreation associations through which property, general liability, automobile liability, crime, boiler and machinery, public officials’ liability, employment practices liability, workers’ compensation and pollution liability coverage is provided in excess of specified limits for the members, acting as a single insurable unit.
Losses exceeding the per occurrence self-insured and reinsurance limit would be the responsibility of the District. The District is not aware of any additional amounts owed to PDRMA at February 28, 2019.
8. RETIREMENT FUND COMMITMENTS
Illinois Municipal Retirement Fund
The District’s defined benefit pension plan, Illinois Municipal Retirement Fund (IMRF), provides retirement, disability, annual cost of living adjustments and death benefits to plan members and beneficiaries. IMRF is an agent multiple-employer pension plan that acts as a common investment and administrative agent for local governments and school districts in Illinois. The Illinois Pension Code establishes the benefit provisions of the plan that can only be amended by the Illinois General Assembly. IMRF issues a publicly available report that includes financial statements and supplementary information for the plan as a whole but not by individual employer. That report may be obtained by writing to the Illinois Municipal Retirement Fund, 2211 York Road, Suite 500, Oak Brook, Illinois 60523 or at www.imrf.org.
Plan Administration
All employees hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members.
The plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable.
- 2667 - 8. RETIREMENT FUND COMMITMENTS (Continued)
Illinois Municipal Retirement Fund (Continued)
Plan Membership
At December 31, 2018, IMRF membership consisted of:
Inactive employees or their beneficiaries currently receiving benefits 28 Inactive employees entitled to but not yet receiving benefits 14 Active employees 25
TOTAL 67
Benefits Provided
IMRF provides two tiers of pension benefits. Employees hired prior to January 1, 2011 are eligible for Tier 1 benefits. For Tier 1 employees, pension benefits vest after eight years of service. Participating members who retire at age 55 (reduced benefits) or after age 60 (full benefits) with eight years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of credited service up to 15 years, and 2% for each year thereafter. Employees hired on or after January 1, 2011 are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after ten years of service. Participating members who retire at age 62 (reduced benefits) or after age 67 (full benefits) with ten years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of credited service up to 15 years, and 2% for each year thereafter. IMRF also provides death and disability benefits. These benefit provisions and all other requirements are established by state statute.
Contributions
Participating members are required to contribute 4.50% of their annual covered salary to IMRF. The District is required to contribute the remaining amounts necessary to fund IMRF as specified by statute. The employer contribution rate for the calendar year ended December 31, 2017 and 2018 was 22.27% and 20.19%, respectively, of covered payroll.
- 2768 - 8. RETIREMENT FUND COMMITMENTS (Continued)
Illinois Municipal Retirement Fund (Continued)
Actuarial Assumptions
The District’s net pension liability was measured as of December 31, 2018 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation performed as of the same date using the following actuarial methods and assumptions.
Actuarial valuation date December 31, 2018
Actuarial cost method Entry-age normal
Assumptions Price inflation 2.50%
Salary increases 3.39% to 14.25%
Interest rate 7.25%
Cost of living adjustments 3.00%
Asset valuation method Market value
For nondisabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF experience. For disabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Disabled Retirees Mortality Table applying the same adjustment that were applied for nondisabled lives. For active members, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Employee Mortality Table with adjustments to match current IMRF experience.
- 2869 - 8. RETIREMENT FUND COMMITMENTS (Continued)
Illinois Municipal Retirement Fund (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 7.25% at December 31, 2018 and 7.50% in 2017. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that the District contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. rate. Based on those assumptions, the District’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.
Changes in the Net Pension Liability
(a) (b) (a) - (b) Total Plan Net Pension Fiduciary Pension Liability Net Position Liability
BALANCES AT JANUARY 1, 2018 $ 8,916,757 $ 7,432,093 $ 1,484,664
Changes for the period Service cost 145,142 - 145,142 Interest 658,392 - 658,392 Difference between expected and actual experience 69,824 - 69,824 Changes in assumptions 269,444 - 269,444 Employer contributions - 323,713 (323,713) Employee contributions - 65,411 (65,411) Net investment income - (388,962) 388,962 Benefit payments and refunds (421,525) (421,525) - Administrative expense - - - Other (net transfer) - 176,647 (176,647)
Net changes 721,277 (244,716) 965,993
BALANCES AT DECEMBER 31, 2018 $ 9,638,034 $ 7,187,377 $ 2,450,657
Changes in assumptions related to the discount rate assumption change from 7.50% to 7.25%.
- 2970 - 8. RETIREMENT FUND COMMITMENTS (Continued)
Illinois Municipal Retirement Fund (Continued)
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
$45,010 reported as deferred outflows of resources resulting from the District’s contributions subsequent to the measurement date will be recognized as a decrease to the net pension liability in the year ended February 28, 2020. For the year ended February 28, 2019, the District recognized pension expense of $274,619. At February 28, 2019, the District reported deferred outflows of resources and deferred inflows of resources related to IMRF from the following sources:
Deferred Deferred Outflows of Inflows of Resources Resources
Difference between expected and actual experience $ 292,742 $ 108,686 Changes in assumption 219,644 152,698 Net difference between projected and actual earnings on pension plan investments 465,160 - Employer contributions after the measurement date 45,010 -
TOTAL $ 1,022,556 $ 261,384
Amounts reported as deferred outflows of resources and deferred inflows of resources related to IMRF will be recognized in pension expense as follows:
Year Ending February 28,
2020 $ 322,391 2021 91,079 2022 112,338 2023 190,354 2024 - Thereafter -
TOTAL $ 716,162
- 3071 - 8. RETIREMENT FUND COMMITMENTS (Continued)00
Illinois Municipal Retirement Fund (Continued)
Discount Rate Sensitivity
The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the net pension liability of the District calculated using the discount rate of 7.25% as well as what the District’s net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.25%) or 1 percentage point higher (8.25%) than the current rate:
Current 1% Decrease Discount Rate 1% Increase (6.25%) (7.25%) (8.25%)
Net pension liability $ 3,669,433 $ 2,450,657 $ 1,443,659
9. OTHER POSTEMPLOYMENT BENEFITS
a. Plan Description
In addition to providing the pension benefits described, the District provides other postemployment health care and life insurance benefits (OPEB) for retired employees through a single-employer defined benefit plan. The benefits, benefit levels, employee contributions and employer contributions are governed by the District and can be amended by the District through its personnel manual. No assests are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. The plan does not issue a separate report. The activity of the plan is reported in the District’s governmental activities.
b. Benefits Provided
The District provides continued health insurance coverage at the active employer rate to all eligible employees in accordance with ILCS, which creates an implicit subsidy of retiree health insurance. To be eligible for benefits, an employee must qualify for retirement under the District’s retirement plan. Upon a retiree reaching age 65 years of age, Medicare becomes the primary insurer and the retiree is no longer eligible to participate in the plan, but can purchase a Medicare supplement plan from the District’s insurance provider.
- 3172 - 9. OTHER POSTEMPLOYMENT BENEFITS (Continued)
c. Membership
At February 28, 2018, (the latest information available) membership consisted of:
Inactive fund members or beneficiaries currently receiving benefits payments 2 Inactive fund members entitled to but not yet receiving benefit payments - Active fund members 25
TOTAL 27
d. Actuarial Assumptions and Other Inputs
The total OPEB liability was determined by an actuarial valuation performed as of February 28, 2018 using the following actuarial methods and assumptions.
Actuarial valuation/measurement date February 28, 2018
Actuarial cost method Entry-age normal
Inflation 2.50%
Discount rate 4.19%
Healthcare cost trend rates 7.80% in Fiscal 2019, to an ultimate trend rate of 3.60%
Asset valuation method N/A
Mortality rates RP - 2014 rates adjusted to 2006 rates and improved generationally with MP-2017 improvement rates
- 3273 - 9. OTHER POSTEMPLOYMENT BENEFITS (Continued)
e. Discount Rate
The discount rate was based on the index rate for tax exempt general obligation municipal bonds rated AA or better at February 28, 2019.
f. Changes in the Total OPEB Liability
Total OPEB Liability BALANCES AT FEBRUARY 28, 2018 $ 311,032
Changes for the period Service cost 1,770 Interest 11,486 Difference between expected and actual experience - Changes in assumptions (10,447) Employer contributions - Employee contributions - Net investment income - Explicit benefit payments - Implicit benefit payments (26,987) Administrative expense -
Net changes (24,178)
BALANCES AT FEBRUARY 28, 2019 $ 286,854
Assumption changes relate to a change in the discount rate from 3.86% to 4.19%.
- 3374 - 9. OTHER POSTEMPLOYMENT BENEFITS (Continued)
g. Rate Sensitivity
The following is a sensitive analysis of total OPEB liability to changes in the discount rate and the healthcare cost trend rate. The table below presents the total OPEB liability of the District calculated using the discount rate of 4.19% as well as what the District’s total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower (3.19%) or 1 percentage point higher (5.19%) than the current rate:
Current 1% Decrease Discount Rate 1% Increase (3.19%) (4.19%) (5.19%)
Total OPEB liability $ 317,016 $ 286,854 $ 261,602
The table below presents the total OPEB liability of the District calculated using the healthcare rate of 3.60% to 7.80% as well as what the District’s total OPEB liability would be if it were calculated using a healthcare rate that is 1 percentage point lower (2.60% to 6.80%) or 1 percentage point higher (4.60% to 8.80%) than the current rate:
Current 1% Decrease Healthcare Rate 1% Increase (2.60% to 6.80%) (3.60% to 7.80%) (4.60% to 8.80%)
Total OPEB liability $ 255,285 $ 286,854 $ 324,748
h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the year ended February 28, 2019, the District recognized OPEB expense of $14,896. At February 28, 2019, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Inflows of Resources
Difference between expected and actual experience $ - Changes in assumption 9,282
TOTAL $ 9,282
- 3475 - 9. OTHER POSTEMPLOYMENT BENEFITS (Continued)
h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB (Continued)
Amounts reported as deferred outflows of resources and deferred inflows of resources will be recognized in OPEB expense as follows:
Year Ending February 28,
2020 $ (1,165) 2021 (1,165) 2022 (1,165) 2023 (1,165) 2024 (1,165) Thereafter (3,457)
TOTAL $ (9,282)
10. PRIOR PERIOD ADJUSTMENT
Net position of governmental activities has been restated to correct capital assets, to record land not previously capitalized and to record cash and investments not previously recorded as of February 28, 2018. The beginning net position reported in the government-wide financial statements has been restated to reflect the correction as follows:
GOVERNMENTAL ACTIVITIES
BEGINNING NET POSITION, AS PREVIOUSLY REPORTED $ 14,124,309 Prior period adjustment To correct capital assets 93,917 To record cash and investments 50,640
Total prior period adjustment 144,557
BEGINNING NET POSITION, RESTATED $ 14,268,866
- 3576 - 10. PRIOR PERIOD ADJUSTMENT (Continued)
Fund balance of the general fund has been restated to record cash and investments not previously recorded as of February 28, 2018.
GENERAL FUND
BEGINNING FUND BALANCE, AS PREVIOUSLY REPORTED $ 1,089,659 Prior period adjustment To record cash and investments 50,640
BEGINNING FUND BALANCE, RESTATED $ 1,140,299
- 3677 - REQUIRED SUPPLEMENTARY INFORMATION
78 DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 1,328,311 $ 1,328,311 $ 1,321,972 $ (6,339) Illinois personal property replacement taxes 96,385 96,385 102,402 6,017 Intergovermental - - 500 500 Rental income 106,925 106,925 106,938 13 Sales 30,000 30,000 44,942 14,942 Investment income 4,300 4,300 16,591 12,291 Miscellaneous - - 5,969 5,969
Total revenues 1,565,921 1,565,921 1,599,314 33,393
EXPENDITURES Current General government Salaries 935,292 935,292 896,815 (38,477) Administration 219,865 219,865 215,851 (4,014) Commodities 22,800 22,800 30,186 7,386 Contractual and legal services 109,750 109,750 94,182 (15,568) Maintenance and operations 161,465 161,465 144,715 (16,750) Utilities 68,164 68,164 73,590 5,426 Landscaping 7,500 7,500 7,466 (34)
Total expenditures 1,524,836 1,524,836 1,462,805 (62,031)
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 41,085 41,085 136,509 95,424
OTHER FINANCING SOURCES (USES) Transfers (out) (45,869) (324,540) (324,539) 1
NET CHANGE IN FUND BALANCE $ (4,784) $ (283,455) (188,030) $ 95,425
FUND BALANCE, MARCH 1 1,089,659
Prior period adjustment 50,640
FUND BALANCE, MARCH 1, RESTATED 1,140,299
FUND BALANCE, FEBRUARY 28 $ 952,269
(See independent79 auditor's report.) - 37 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL RECREATION FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 308,700 $ 308,700 $ 305,847 $ (2,853) Rentals 88,630 88,630 86,200 (2,430) Sales 3,050 3,050 3,056 6 Program fees 446,064 446,064 416,120 (29,944) Miscellaneous 9,750 9,750 11,738 1,988
Total revenues 856,194 856,194 822,961 (33,233)
EXPENDITURES Current Recreation Salaries 408,984 408,984 406,999 (1,985) Utilities 64,790 64,790 59,177 (5,613) Maintenance and operations 58,599 58,599 82,071 23,472 Administration 53,072 53,072 51,582 (1,490) Programs 224,618 224,618 187,311 (37,307) Sales 1,500 1,500 488 (1,012)
Total expenditures 811,563 811,563 787,628 (23,935)
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 44,631 44,631 35,333 (9,298)
OTHER FINANCING SOURCES (USES) Transfers (out) (41,495) (72,151) (72,151) -
NET CHANGE IN FUND BALANCE $ 3,136 $ (27,520) (36,818) $ (9,298)
FUND BALANCE, MARCH 1 486,484
FUND BALANCE, FEBRUARY 28 $ 449,666
(See independent80 auditor's report.) - 38 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL SPECIAL RECREATION FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 208,685 $ 208,685 $ 186,942 $ (21,743)
Total revenues 208,685 208,685 186,942 (21,743)
EXPENDITURES Recreation Salaries 20,452 20,452 20,379 (73) Insurance premiums 2,040 2,040 2,130 90 Commodities 900 900 1,618 718 Program reimbursement 119,793 119,793 105,669 (14,124) Capital outlay Capital improvements 104,300 104,300 48,933 (55,367)
Total expenditures 247,485 247,485 178,729 (68,756)
NET CHANGE IN FUND BALANCE $ (38,800) $ (38,800) 8,213 $ 47,013
FUND BALANCE, MARCH 1 830,283
FUND BALANCE, FEBRUARY 28 $ 838,496
(See independent81 auditor's report.) - 39 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GOLF COURSE FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Rental income $ 141,783 $ 141,783 $ 120,654 $ (21,129) Charges for services - recreation 421,736 421,736 347,888 (73,848) Charges for services - sales 151,678 151,678 126,724 (24,954)
Total revenues 715,197 715,197 595,266 (119,931)
EXPENDITURES Recreation Salaries 447,930 447,930 433,808 (14,122) Utilities 38,097 38,097 35,386 (2,711) Sales 80,461 80,461 81,958 1,497 Administration 72,705 72,705 66,582 (6,123) Maintenance and operations 121,875 121,875 122,874 999
Total expenditures 761,068 761,068 740,608 (20,460)
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (45,871) (45,871) (145,342) (99,471)
OTHER FINANCING SOURCES (USES) Transfers in 45,869 45,869 324,539 278,670
NET CHANGE IN FUND BALANCE $ (2) $ (2) 179,197 $ 179,199
FUND BALANCE (DEFICIT), MARCH 1 (329,671)
FUND BALANCE (DEFICIT), FEBRUARY 28 $ (150,474)
(See independent82 auditor's report.) - 40 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF EMPLOYER CONTRIBUTIONS ILLINOIS MUNICIPAL RETIREMENT FUND
Last Four Fiscal Years
FISCAL YEAR ENDING FEBRUARY 28, 2016 2017 2018 2019
Actuarially determined contribution $ 233,421 $ 212,224 $ 263,852 $ 322,026
Contributions in relation to the actuarially determined contribution 233,421 212,224 263,852 322,026
CONTRIBUTION DEFICIENCY (Excess) -$ -$ -$ -$
Covered payroll $ 1,643,711 $ 1,467,108 $ 1,466,888 $ 1,453,228
Contributions as a percentage of covered payroll 14.20% 14.47% 17.99% 22.16%
Notes to Required Supplementary Information
The information presented was determined as part of the actuarial valuations as of January 1 of the prior calendar year. Additional information as of the latest actuarial valuation presented is as follows: the actuarial cost method was aggregate entry-age normal; the amortization method was level percent of pay, closed and the amortization period was 25 years; the asset valuation method was five-year smoothed market; and the significant actuarial assumptions were an investment rate of return at 7.25% annually, projected salary increases assumption of 3.75% to 14.50% compounded annually and postretirement benefit increases of 3.50% compounded annually.
Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.
(See independent83 auditor's report.) - 41 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS ILLINOIS MUNICIPAL RETIREMENT FUND
Last Four Fiscal Years
MEASUREMENT DATE, DECEMBER 31, 2015 2016 2017 2018
TOTAL PENSION LIABILITY Service cost $ 184,353 $ 185,806 $ 159,358 $ 145,142 Interest 545,572 621,329 665,644 658,392 Changes of benefit terms - - - - Differences between expected and actual experience 611,412 241,226 (215,408) 69,824 Changes of assumptions 45,094 (77,891) (242,948) 269,444 Benefit payments, including refunds of member contributions (258,523) (397,934) (490,924) (421,525)
Net change in total pension liability 1,127,908 572,536 (124,278) 721,277
Total pension liability - beginning 7,340,591 8,468,499 9,041,035 8,916,757
TOTAL PENSION LIABILITY - ENDING $ 8,468,499 $ 9,041,035 $ 8,916,757 $ 9,638,034
PLAN FIDUCIARY NET POSITION Contributions - employer $ 245,258 $ 199,745 $ 247,889 $ 323,713 Contributions - member 107,075 102,985 74,180 65,411 Net investment income 30,593 419,861 1,145,562 (388,962) Benefit payments, including refunds of member contributions (258,523) (397,934) (490,924) (421,525) Other (45,674) 93,003 (112,609) 176,647
Net change in plan fiduciary net position 78,729 417,660 864,098 (244,716)
Plan net position - beginning 6,071,606 6,150,335 6,567,995 7,432,093
PLAN NET POSITION - ENDING $ 6,150,335 $ 6,567,995 $ 7,432,093 $ 7,187,377
EMPLOYER'S NET PENSION LIABILITY $ 2,318,164 $ 2,473,040 $ 1,484,664 $ 2,450,657
Plan fiduciary net position as a percentage of the total pension liability 72.63% 72.65% 83.35% 74.57%
Covered payroll $ 1,643,711 $ 1,467,108 $ 1,459,029 $ 1,453,581
Employer's net pension liability as a percentage of covered payroll 141.03% 168.57% 101.76% 168.59%
The discount rate assumption was changed from 7.48% to 7.50% in 2015.
The salary rate increases changed from 3.75% to 14.50% in 2016 to 3.39% to 14.25% in 2017. Also, the price inflation changed from 2.75% to 2.50% in 2017.
The discount rate assumption was changed from 7.50% to 7.25% in 2018.
Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.
(See independent84 auditor's report.) - 42 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF CHANGES IN THE EMPLOYER'S TOTAL OPEB LIABILITY AND RELATED RATIOS OTHER POSTEMPLOYMENT BENEFIT PLAN
Last Two Fiscal Years
MEASUREMENT DATE FEBRUARY 28, 2018 2019
TOTAL OPEB LIABILITY Service cost $ 1,704 $ 1,770 Interest 13,235 11,486 Changes of benefit terms - - Differences between expected and actual experience - - Changes of assumptions - (10,447) Explicit benefit payments - - Implicit benefit payments (31,180) (26,987)
Net change in total OPEB liability (16,241) (24,178)
Total OPEB liability - beginning 327,273 311,032
TOTAL OPEB LIABILITY - ENDING $ 311,032 $ 286,854
Covered payroll $ 1,366,939 $ 1,468,042
Employer's total OPEB liability as a percentage of covered payroll 22.75% 19.54%
The discount rate assumption was changed from 3.86% to 4.19% in 2019.
Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be completed, information will be presented for as many years as is available.
(See independent85 auditor's report.) - 43 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
February 28, 2019
BUDGETS AND BUDGETARY ACCOUNTING
The budget numbers included in the financial statements represent the original and amended numbers officially appropriated by the District for governmental funds and have been prepared on the modified accrual basis of accounting. Expenditures may not legally exceed budgeted appropriations at the object level. The budget may be amended by the Board of Commissioners by supplemental appropriation ordinance or by transferring between object items. No supplemental appropriations were approved by the Board of Commissioners in the current year. All annual appropriations lapse at fiscal year end.
The District follows these procedures in establishing the budgetary data reflected in the required supplementary information.
1. At the January board meeting, the Director submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing the following March 1. The operating budget includes proposed expenditures and the means of financing them.
2. An executive budget work session is conducted at the District administrative office.
3. A public hearing is conducted at the District administrative office at the regularly scheduled February board meeting to obtain taxpayer comments.
4. At the regularly scheduled February board meeting, the budget is legally enacted through passage of an ordinance.
5. Once adopted, the Board of Commissioners can make transfers between objects within any fund up to 10% of the total appropriation of that fund.
6. Formal budgets are adopted and budgetary integration is employed as a management control device, at the object level, during the year for the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds.
Expenditures did not exceed the budget for any fund as of February 28, 2019.
- 4486 - COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES
87 MAJOR GOVERNMENTAL FUNDS
DEBT SERVICE FUND
Debt Service Fund - to account for the accumulation of restricted resources and payments of general obligation bond principal and interest.
2017 BOND FUND
2017 Bond Fund - to account for the restricted capital proceeds of the 2017 Bond Issue and related capital projects.
2018 BOND FUND
2018 Bond Fund - to account for the restricted capital proceeds of the 2018 Bond Issue and related capital projects.
88 DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL DEBT SERVICE FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 1,266,511 $ 1,266,511 $ 1,266,507 $ (4)
Total revenues 1,266,511 1,266,511 1,266,507 (4)
EXPENDITURES Debt service Principal retirement 1,589,535 1,589,535 1,589,535 - Interest and fiscal charges 31,083 31,083 31,082 (1)
Total expenditures 1,620,618 1,620,618 1,620,617 (1)
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (354,107) (354,107) (354,110) (3)
OTHER FINANCING SOURCES (USES) Transfers in 354,110 354,110 354,110 -
Total other financing sources (uses) 354,110 354,110 354,110 -
NET CHANGE IN FUND BALANCE $ 3 $ 3 - $ (3)
FUND BALANCE, MARCH 1 9,590
FUND BALANCE, FEBRUARY 28 $ 9,590
(See independent89 auditor's report.) - 45 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL 2017 BOND FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Intergovernmental grants $ 242,750 $ 242,750 $ 623,076 -$ Miscellaneous - - 2,504 2,504 Donations - - 1,292 1,292
Total revenues 242,750 242,750 626,872 3,796
EXPENDITURES Current General government Salaries 48,378 48,378 18,245 (30,133) Capital Outlay 676,700 729,000 736,539 7,539 Debt Service Principal - - 26,894 26,894 Interest and fiscal charges 20,000 20,000 15,652 (4,348)
Total expenditures 745,078 797,378 797,330 (48)
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (502,328) (554,628) (170,458) 3,844
OTHER FINANCING SOURCES (USES) Sale of capital assets 28,000 28,000 16,514 (11,486)
Total other financing sources (uses) 28,000 28,000 16,514 (11,486)
NET CHANGE IN FUND BALANCE $ (474,328) $ (526,628) (153,944) $ (7,642)
FUND BALANCE, MARCH 1 596,750
FUND BALANCE, FEBRUARY 28 $ 442,806
(See independent90 auditor's report.) - 46 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL 2018 BOND FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES None -$ -$ -$ -$
Total revenues - - - -
EXPENDITURES None - - - -
Total expenditures - - - -
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES - - - -
OTHER FINANCING SOURCES (USES) Bonds issued (1,240,000) (1,240,000) 1,259,085 2,499,085 Transfers (out) (347,055) (347,055) (349,674) (2,619)
Total other financing sources (uses) (1,587,055) (1,587,055) 909,411 2,496,466
NET CHANGE IN FUND BALANCE -$ -$ 909,411 -$
FUND BALANCE, MARCH 1 -
FUND BALANCE, FEBRUARY 28 $ 909,411
(See independent91 auditor's report.) - 47 - NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
Insurance Fund - to account for restricted revenues derived from a specific annual property tax levy and expenditures for tort and workers’ compensation insurance of the District.
Audit Fund - to account for restricted revenues derived from a specific annual property tax levy and expenditures of these monies for the annual audit of the District.
Social Security Fund - to account for restricted revenues derived from a specific annual property tax levy and expenditures for the District’s share of Social Security contributions.
Illinois Municipal Retirement Fund (IMRF) - to account for restricted revenues derived from a specific annual property tax levy and employee contributions which are fixed by law and subsequently paid to the state-sponsored IMRF.
Museum Fund - to account for restricted revenues derived from a specific annual property tax levy and expenditures of these monies for the maintenance and operations of the museum.
Hopkins Pool Fund - to account for committed revenues from user fees and expenditures for the operation and maintenance of the outdoor swimming facilities and the rental of the community center facilities.
CAPITAL PROJECT FUNDS
Capital Projects Fund - to account for the acquisition and construction of major capital facilities.
92 DEKALB PARK DISTRICT DEKALB, ILLINOIS
COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS
February 28, 2019
Special Revenue Social Insurance Audit Security
ASSETS
Cash and investments $ 127,887 $ 7,126 $ 150,033 Property taxes receivable (net, where applicable, of allowances for uncollectibles) 114,302 26,958 110,043 Prepaid items - - -
TOTAL ASSETS $ 242,189 $ 34,084 $ 260,076
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
LIABILITIES Accounts payable $ 3,490 -$ -$ Accrued payroll - - 7,000 Unearned revenue - - - Advance from other funds - - -
Total liabilities 3,490 - 7,000
DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes 114,302 26,958 110,043
Total deferred inflows of resources 114,302 26,958 110,043
FUND BALANCES Nonspendable Restricted - - - Capital Projects - - - Insurance 124,397 - - Audit - 7,126 - Social Security - - 143,033 IMRF - - - Museum - - - Unassigned (deficit) - - -
Total fund balances (deficit) 124,397 7,126 143,033
TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCE AND FUND BALANCES $ 242,189 $ 34,084 $ 260,076
93 - 48 - Capital Special Revenue Projects Hopkins Capital IMRF Museum Pool Projects Total
$ 168,273 $ 364,353 $ 2,845 $ - $ 820,517
296,485 62,219 - - 610,007 - 117 - - 117
$ 464,758 $ 426,689 $ 2,845 $ - $ 1,430,641
$ 12,634 $ 7,424 $ 797 $ - $ 24,345 - - - - 7,000 - - 2,048 - 2,048 - - 19,792 - 19,792
12,634 7,424 22,637 - 53,185
296,485 62,219 - - 610,007
296,485 62,219 - - 610,007
- 117 - - 117 ------124,397 - - - - 7,126 - - - - 143,033 155,639 - - - 155,639 - 356,929 - - 356,929 - - (19,792) - (19,792)
155,639 357,046 (19,792) - 767,449
$ 464,758 $ 426,689 $ 2,845 -$ $ 1,430,641
(See independent94 auditor's report.) - 49 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended February 28, 2019
Special Revenue Social Insurance Audit Security
REVENUES Property taxes $ 129,310 $ 25,862 $ 163,138 Intergovernmental 390 - - Rental income - - - Charges for services - - - Miscellaneous 1,788 - -
Total revenues 131,488 25,862 163,138
EXPENDITURES Current General government 137,255 25,851 70,462 Recreation - - 83,285 Capital outlay - - -
Total expenditures 137,255 25,851 153,747
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (5,767) 11 9,391
OTHER FINANCING SOURCES (USES) Transfers in - - -
Total other financing sources (uses) - - -
NET CHANGE IN FUND BALANCES (5,767) 11 9,391
FUND BALANCES (DEFICIT), MARCH 1 130,164 7,115 133,642
FUND BALANCES (DEFICIT), FEBRUARY 28 $ 124,397 $ 7,126 $ 143,033
95 - 50 -
Capital Special Revenue Projects Hopkins Capital IMRF Museum Pool Projects Total
$ 335,952 $ 112,984 -$ -$ $ 767,246 - - - - - 390 - - 16,005 493 - 16,498 - - - 234,862 - 234,862 - - 1,792 - - 3,580
335,952 130,781 235,355 - 1,022,576
147,585 - - - 381,153 174,441 89,946 253,127 - 600,799 - - 7,073 - - 7,073
322,026 97,019 253,127 - 989,025
13,926 33,762 (17,772) - 33,551
- - - 65,096 2,619 67,715
- - - 65,096 2,619 67,715
13,926 33,762 47,324 2,619 101,266
141,713 323,284 (67,116) (2,619) 666,183
$ 155,639 $ 357,046 $ (19,792) -$ $ 767,449
(See independent96 auditor's report.) - 51 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL INSURANCE FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 130,340 $ 130,340 $ 129,310 $ (1,030) Intergovernmental - - 390 390 Miscellaneous 1,500 1,500 1,788 288
Total revenues 131,840 131,840 131,488 (352)
EXPENDITURES General government Administration 15,625 15,625 12,563 (3,062) Insurance premiums 127,750 127,750 111,443 (16,307) Salaries and wages 9,302 9,302 9,507 205 Contractual services 6,755 6,755 3,742 (3,013)
Total expenditures 159,432 159,432 137,255 (22,177)
NET CHANGE IN FUND BALANCE $ (27,592) $ (27,592) (5,767) $ 21,825
FUND BALANCE, MARCH 1 130,164
FUND BALANCE, FEBRUARY 28 $ 124,397
(See independent97 auditor's report.) - 52 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL AUDIT FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 26,068 $ 26,068 $ 25,862 $ (206)
Total revenues 26,068 26,068 25,862 (206)
EXPENDITURES General government Salaries 3,863 3,863 3,932 69 Insurance premiums 451 451 449 (2) Audit supplies and postage 370 370 370 - Audit fees 22,500 22,500 21,100 (1,400)
Total expenditures 27,184 27,184 25,851 (1,333)
NET CHANGE IN FUND BALANCE $ (1,116) $ (1,116) 11 $ 1,127
FUND BALANCE, MARCH 1 7,115
FUND BALANCE, FEBRUARY 28 $ 7,126
(See independent98 auditor's report.) - 53 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL SOCIAL SECURITY FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 164,640 $ 164,640 $ 163,138 $ (1,502)
Total revenues 164,640 164,640 163,138 (1,502)
EXPENDITURES General government Employer contributions 76,536 76,536 70,462 (6,074) Recreation Employer contributions 90,464 90,464 83,285 (7,179)
Total expenditures 167,000 167,000 153,747 (13,253)
NET CHANGE IN FUND BALANCE $ (2,360) $ (2,360) 9,391 $ 11,751
FUND BALANCE, MARCH 1 133,642
FUND BALANCE, FEBRUARY 28 $ 143,033
(See independent99 auditor's report.) - 54 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL ILLINOIS MUNICIPAL RETIREMENT FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 339,080 $ 339,080 $ 335,952 $ (3,128)
Total revenues 339,080 339,080 335,952 (3,128)
EXPENDITURES General government Employer contributions 163,048 163,048 147,585 (15,463) Recreation Employer contributions 192,718 192,718 174,441 (18,277)
Total expenditures 355,766 355,766 322,026 (33,740)
NET CHANGE IN FUND BALANCE $ (16,686) $ (16,686) 13,926 $ 30,612
FUND BALANCE, MARCH 1 141,713
FUND BALANCE, FEBRUARY 28 $ 155,639
(See independent100 auditor's report.) - 55 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL MUSEUM FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Property taxes $ 121,520 $ 121,520 $ 112,984 $ (8,536) Rental income 15,805 15,805 16,005 200 Intergovernmental grants 101,400 101,400 - (101,400) Miscellaneous - - 1,792 1,792
Total revenues 238,725 238,725 130,781 (107,944)
EXPENDITURES Recreation Salaries and wages 27,625 27,625 19,434 (8,191) Insurance premiums 6,271 6,271 1,905 (4,366) Administration 900 900 459 (441) Utilities 31,865 31,865 33,130 1,265 Maintenance and operations 41,979 41,979 30,614 (11,365) Contractual services 5,440 5,440 4,071 (1,369) Program expenditures 1,050 1,050 333 (717) Capital outlay Facilities improvement projects 12,000 12,000 7,073 (4,927) Park development projects 101,400 101,400 - (101,400)
Total expenditures 228,530 228,530 97,019 (131,511)
NET CHANGE IN FUND BALANCE $ 10,195 $ 10,195 33,762 $ 23,567
FUND BALANCE, MARCH 1 323,284
FUND BALANCE, FEBRUARY 28 $ 357,046
(See independent101 auditor's report.) - 56 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL HOPKINS POOL FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES Rental income $ 500 $ 500 $ 493 $ (7) Charges for services - recreation 219,633 219,633 234,631 14,998 Charges for services - sales - - 231 231
Total revenues 220,133 220,133 235,355 15,222
EXPENDITURES Recreation Salaries 164,993 164,993 171,788 6,795 Utilities 33,106 33,106 36,815 3,709 Administration 11,910 11,910 9,722 (2,188) Maintenance and operations 24,060 24,060 20,984 (3,076) Program expenditures 20,505 20,505 13,818 (6,687)
Total expenditures 254,574 254,574 253,127 (1,447)
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (34,441) (34,441) (17,772) 16,669
OTHER FINANCING SOURCES (USES) Transfers in 34,440 34,440 65,096 30,656
Total other financing sources (uses) 34,440 34,440 65,096 30,656
NET CHANGE IN FUND BALANCE $ (1) $ (1) 47,324 $ 47,325
FUND BALANCE (DEFICIT), MARCH 1 (67,116)
FUND BALANCE (DEFICIT), FEBRUARY 28 $ (19,792)
(See independent102 auditor's report.) - 57 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL CAPITAL PROJECTS FUND
For the Year Ended February 28, 2019
Variance Original Final Over Budget Budget Actual (Under)
REVENUES None $ - $ - $ - $ -
Total revenues - - - -
EXPENDITURES None - - - -
Total expenditures - - - -
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES - - - -
OTHER FINANCING SOURCES (USES) Transfers in - - 2,619 2,619
Total other financing sources (uses) - - 2,619 2,619
NET CHANGE IN FUND BALANCE $ - $ - 2,619 $ 2,619
FUND BALANCE (DEFICIT), MARCH 1 (2,619)
FUND BALANCE, FEBRUARY 28 -$
(See independent103 auditor's report.) - 58 - STATISTICAL SECTION
This part of the DeKalb Park District, DeKalb, Illinois’ comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures and required supplementary information displays about the District’s overall financial health.
Contents Page(s)
Financial Trends These schedules contain trend information to help the reader understand how the District’s financial performance and well-being have been changed over time. 59-68
Revenue Capacity These schedules contain information to help the reader assess the District’s most significant local revenue source, the property tax. 69-73
Debt Capacity These schedules present information to help the reader assess the affordability of the District’s current levels of outstanding debt and the District’s ability to issue additional debt in the future. 74-78
Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the District’s financial activities take place. 79-80
Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the District’s financial report relates to the services the District provides and the activities it performs. 81-84
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year.
104 DEKALB PARK DISTRICT DEKALB, ILLINOIS
NET POSITION BY COMPONENT
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013
GOVERNMENTAL ACTIVITIES Net investment in capital assets $ 6,899,200 $ 7,833,401 $ 8,212,257 $ 8,573,255 Restricted 1,578,175 829,427 1,069,735 1,325,283 Unrestricted 718,277 867,310 854,279 931,605
TOTAL GOVERNMENTAL ACTIVITIES $ 9,195,652 $ 9,530,138 $ 10,136,271 $ 10,830,143
BUSINESS-TYPE ACTIVITIES Net investment in capital assets $ 3,135,502 $ 3,050,574 $ 3,033,331 $ 3,046,738 Restricted - - - - Unrestricted (141,441) (124,063) (101,912) (91,353)
TOTAL BUSINESS-TYPE ACTIVITIES $ 2,994,061 $ 2,926,511 $ 2,931,419 $ 2,955,385
PRIMARY GOVERNMENT Net investment in capital assets $ 10,034,702 $ 10,883,975 $ 11,245,588 $ 11,619,993 Restricted 1,578,175 829,427 1,069,735 1,325,283 Unrestricted 576,836 743,247 752,367 840,252
TOTAL PRIMARY GOVERNMENT $ 12,189,713 $ 12,456,649 $ 13,067,690 $ 13,785,528
Note: The Golf Course Fund and Hopkins Pool Fund were changed from enterprise funds to governmental funds as of March 1, 2014.
Data Source
Audited Financial Statements
- 10559 - 2014 2015 2016 2017 2018 2019
$ 8,976,019 $ 12,052,013 $ 12,540,860 $ 12,822,195 $ 13,501,787 $ 14,163,008 1,434,922 1,487,385 1,651,272 1,592,617 1,575,552 1,635,210 1,037,399 1,063,950 (579,118) (698,945) (953,030) (387,843)
$ 11,448,340 $ 14,603,348 $ 13,613,014 $ 13,715,867 $ 14,124,309 $ 15,410,375
$ 3,021,303 $ - $ - $ - $ - $ ------(145,133) - - - - -
$ 2,876,170 $ - $ - $ - $ - $ -
$ 11,997,322 $ 12,052,013 $ 12,540,860 $ 12,822,195 $ 13,501,787 $ 14,163,008 1,434,922 1,487,385 1,651,272 1,592,617 1,575,552 1,635,210 892,266 1,063,950 (579,118) (698,945) (953,030) (387,843)
$ 14,324,510 $ 14,603,348 $ 13,613,014 $ 13,715,867 $ 14,124,309 $ 15,410,375
- 10660 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
CHANGE IN NET POSITION
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013
EXPENSES Governmental activities General government $ 1,959,806 $ 1,899,913 $ 2,204,319 $ 2,202,451 Recreation 1,845,774 1,922,012 1,559,816 1,649,239 Interest 156,696 147,962 120,682 107,587
Total governmental activities expenses 3,962,276 3,969,887 3,884,817 3,959,277
Business-type activities Golf Course 868,118 802,096 760,819 816,507 Hopkins Pool 268,929 303,826 273,130 304,408
Total business-type activities expenses 1,137,047 1,105,922 1,033,949 1,120,915
TOTAL PRIMARY GOVERNMENT EXPENSES $ 5,099,323 $ 5,075,809 $ 4,918,766 $ 5,080,192
PROGRAM REVENUES Governmental activities Charges for services General government $ 111,146 $ 119,373 $ 118,439 $ 112,489 Recreation 898,667 595,706 602,687 605,994 Operating grants and contributions 1,921 2,658 12,968 - Capital grants and contributions 88,350 70,731 70,727 221,843
Total governmental activities program revenues 1,100,084 788,468 804,821 940,326
Business-type activities Charges for services Golf Course 855,920 749,414 707,600 734,566 Hopkins Pool 216,631 272,378 259,954 266,311 Operating grants and contributions - - - - Capital grants and contributions 40,162 16,580 71,303 144,004
Total business-type activities program revenues 1,112,713 1,038,372 1,038,857 1,144,881
TOTAL PRIMARY GOVERNMENT PROGRAM REVENUES $ 2,212,797 $ 1,826,840 $ 1,843,678 $ 2,085,207
- 10761 - 2014 2015 2016 2017 2018 2019
$ 2,218,400 $ 2,243,839 $ 2,366,153 $ 2,401,374 $ 2,412,716 $ 2,233,178 1,801,533 2,844,922 2,787,273 3,035,443 2,665,095 2,690,542 92,520 89,424 78,106 64,189 47,848 55,209
4,112,453 5,178,185 5,231,532 5,501,006 5,125,659 4,978,929
799,257 - - - - - 277,172 - - - - -
1,076,429 - - - - -
$ 5,188,882 $ 5,178,185 $ 5,231,532 $ 5,501,006 $ 5,125,659 $ 4,978,929
$ 121,049 $ 124,104 $ 135,092 $ 132,979 $ 128,410 $ 151,880 632,933 1,453,820 1,368,718 1,421,638 1,417,758 1,351,394 1,410 1,116 1,116 200 434 1,695 123,037 7,982 9,000 66,655 206,182 129,924
878,429 1,587,022 1,513,926 1,621,472 1,752,784 1,634,893
695,082 - - - - - 210,833 ------91,299 - - - - -
997,214 - - - - -
$ 1,875,643 $ 1,587,022 $ 1,513,926 $ 1,621,472 $ 1,752,784 $ 1,634,893
- 10862 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
CHANGE IN NET POSITION (Continued)
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013
NET REVENUE (EXPENSE) Governmental activities $ (2,862,192) $ (3,181,419) $ (3,079,996) $ (3,018,951) Business-type activities (24,334) (67,550) 4,908 23,966
TOTAL PRIMARY GOVERNMENT NET REVENUE (EXPENSE) $ (2,886,526) $ (3,248,969) $ (3,075,088) $ (2,994,985)
GENERAL REVENUES AND OTHER CHANGES IN NET POSITION Governmental activities Taxes Property $ 3,245,177 $ 3,387,892 $ 3,363,701 $ 3,439,704 Replacement 103,624 108,810 101,890 98,450 TIF Income - Unrestricted - - 183,483 180,853 Investment income 16,179 11,567 6,831 4,944 Gain on sale of capital assets - - - - Contributions - - - - Miscellaneous 14,373 7,636 30,224 24,428 Transfers in 462,757 - - -
Total governmental activities 3,842,110 3,515,905 3,686,129 3,748,379
Business-type activities Transfers (out) (462,757) - - -
Total business-type activities (462,757) - - -
TOTAL PRIMARY GOVERNMENT $ 3,379,353 $ 3,515,905 $ 3,686,129 $ 3,748,379
CHANGE IN NET POSITION Governmental activities $ 979,918 $ 334,486 $ 606,133 $ 729,428 Business-type activities (487,091) (67,550) 4,908 23,966
TOTAL PRIMARY GOVERNMENT CHANGE IN NET POSITION $ 492,827 $ 266,936 $ 611,041 $ 753,394
Note: The Golf Course Fund and Hopkins Pool Fund were changed from enterprise funds to governmental funds as of March 1, 2014.
Data Source
Audited Financial Statements
- 10963 - 2014 2015 2016 2017 2018 2019
$ (3,234,024) $ (3,591,163) $ (3,717,606) $ (3,879,534) $ (3,372,875) $ (3,344,036) (79,215) - - - - -
$ (3,313,239) $ (3,591,163) $ (3,717,606) $ (3,879,534) $ (3,372,875) $ (3,344,036)
$ 3,541,145 $ 3,605,301 $ 3,676,157 $ 3,709,019 $ 3,795,820 $ 3,848,513 112,638 109,431 104,736 107,774 119,484 102,402 177,125 149,422 146,226 146,965 146,381 494,835 4,041 4,328 4,435 5,149 8,839 16,591 1,361 ------15,911 1,519 21,550 13,480 18,221 23,204 - 2,876,170 - - - -
3,852,221 6,746,171 3,953,104 3,982,387 4,088,745 4,485,545
- (2,876,170) - - - -
- (2,876,170) - - - -
$ 3,852,221 $ 3,870,001 $ 3,953,104 $ 3,982,387 $ 4,088,745 $ 4,485,545
$ 618,197 $ 3,155,008 $ 235,498 $ 102,853 $ 715,870 $ 1,141,509 (79,215) (2,876,170) - - - -
$ 538,982 $ 278,838 $ 235,498 $ 102,853 $ 715,870 $ 1,141,509
- 11064 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013
GENERAL FUND Nonspendable $ 10,539 $ - $ 14,637 $ - Unassigned 649,330 822,494 797,622 884,786
TOTAL GENERAL FUND $ 659,869 $ 822,494 $ 812,259 $ 884,786
ALL OTHER GOVERNMENTAL FUNDS Nonspendable $ 2,651 $ - $ 21,800 $ - Restricted Special recreation 436,699 516,896 628,759 711,075 Golf Course* - - - - Debt service 7,194 12,927 13,496 13,022 Capital projects 911,688 1,153,548 1,476,121 1,601,604 Insurance - - 53,403 74,783 Audit 3,117 4,298 6,901 6,134 Social Security 74,931 111,229 150,884 195,816 IMRF 15,279 14,320 17,646 70,046 Museum 129,267 169,757 198,646 254,407 Assigned Recreation 91,637 82,762 91,798 120,033 Capital projects - - - - Unassigned Capital projects - - - - Golf Course* - - - - Hopkins Pool* - - - -
TOTAL ALL OTHER GOVERNMENTAL FUNDS $ 1,672,463 $ 2,065,737 $ 2,659,454 $ 3,046,920
* The Golf Course Fund and Hopkins Pool funds were changed from enterprise funds to governmental funds as of March 1, 2014.
Data Source
Audited Financial Statements
- 11165 - 2014 2015 2016 2017 2018 2019
$ 10,554 $ 13,085 $ 51,589 $ 93,323 $ 155,650 $ 150,770 947,207 1,006,537 958,727 821,303 934,009 801,499
$ 957,761 $ 1,019,622 $ 1,010,316 $ 914,626 $ 1,089,659 $ 952,269
$ 4,390 $ 4,006 $ 4,718 $ 3,303 $ 943 $ 182
773,741 796,511 868,319 811,349 830,283 838,496 - 72 4,012 3,400 593 - 4,125 6,410 5,304 6,538 9,590 9,590 1,073,405 1,305,056 1,556,661 1,553,235 596,750 909,411 66,316 118,262 152,429 145,533 130,164 124,397 4,821 5,722 5,200 6,000 7,115 7,126 224,080 211,944 199,552 164,091 133,642 143,033 109,812 111,321 124,853 173,303 141,713 155,639 252,027 237,215 295,615 285,803 323,045 356,929
157,157 94,677 194,168 409,520 485,780 449,601 - - - - - 442,806
- - - - (2,619) - - (160,092) (217,267) (257,589) (330,264) (150,474) - (14,308) (45,196) (51,605) (67,116) (19,792)
$ 2,669,874 $ 2,716,796 $ 3,148,368 $ 3,252,881 $ 2,259,619 $ 3,266,944
- 11266 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013
REVENUES Taxes $ 3,348,801 $ 3,496,700 $ 3,465,591 $ 3,538,152 Investment income 16,179 11,567 6,831 4,943 Rental income 99,736 102,274 98,234 117,992 Charges for services 614,671 598,663 623,510 591,063 Donations 4,785 24,381 29,179 1,800 Intergovernmental 381,303 61,359 234,939 400,897 Miscellaneous 13,962 9,429 32,666 23,858
Total revenues 4,479,437 4,304,373 4,490,950 4,678,705
EXPENDITURES General government 1,896,315 1,865,267 1,894,613 1,889,333 Recreation 1,114,972 1,088,328 1,132,954 1,056,550 Capital outlay 735,341 497,102 528,073 946,948 Debt service Principal 1,315,000 1,325,000 1,330,000 1,375,000 Interest 157,870 145,533 121,828 110,881
Total expenditures 5,219,498 4,921,230 5,007,468 5,378,712
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (740,061) (616,857) (516,518) (700,007)
OTHER FINANCING SOURCES (USES) Transfers in 591,686 557,933 564,004 513,259 Transfers (out) (591,686) (557,933) (564,004) (513,259) Sale of capital assets - - - - Bonds issued 1,070,000 1,070,000 1,100,000 1,160,000 Capital lease proceeds - 102,756 - -
Total other financing sources (uses) 1,070,000 1,172,756 1,100,000 1,160,000
NET CHANGE IN FUND BALANCES $ 329,939 $ 555,899 $ 583,482 $ 459,993
DEBT SERVICE AS A PERCENTAGE OF NONCAPITAL EXPENDITURES 33.76% 30.47% 28.99% 30.80%
Note: The Golf Course Fund and Hopkins Pool Fund were changed from enterprise funds to governmental funds as of March 1, 2014.
Data Source
Audited Financial Statements
- 11367 - 2014 2015 2016 2017 2018 2019
$ 3,653,783 $ 3,714,732 $ 3,780,894 $ 3,816,793 $ 3,915,304 $ 3,950,916 4,041 4,328 4,435 5,149 8,839 16,591 223,508 337,044 346,208 343,006 326,506 330,290 520,474 1,219,563 1,157,604 1,207,361 1,219,372 1,173,592 1,200 5,395 3,000 6,125 5,554 1,292 298,962 173,326 152,226 211,745 347,258 623,966 27,321 2,635 22,665 13,680 18,696 23,791
4,729,289 5,457,023 5,467,032 5,603,859 5,841,529 6,120,438
1,922,986 1,945,192 1,981,590 2,077,149 1,994,920 1,862,203 1,212,079 2,201,123 2,168,540 2,159,662 2,041,290 2,258,831 1,565,728 817,566 491,465 1,003,332 2,277,870 792,545
1,440,000 1,501,717 1,529,107 1,540,003 1,577,767 1,616,429 87,567 82,537 74,062 60,965 43,022 46,734
6,228,360 6,548,135 6,244,764 6,841,111 7,934,869 6,576,742
(1,499,071) (1,091,112) (777,732) (1,237,252) (2,093,340) (456,304)
514,171 475,658 357,392 355,192 352,435 746,364 (514,171) (604,416) (357,392) (355,192) (352,435) (746,364) - - - 19,240 25,576 16,514 1,185,000 1,200,000 1,200,000 1,226,835 1,249,535 1,259,085 - 128,653 - - - -
1,185,000 1,199,895 1,200,000 1,246,075 1,275,111 1,275,599
$ (314,071) $ 108,783 $ 422,268 $ 8,823 $ (818,229) $ 819,295
30.41% 26.52% 27.15% 26.20% 27.66% 28.36%
- 11468 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
Last Ten Levy Years
Ratio of Total Assessed Tax Residential Commercial Other Property Total Equalized Estimated Value to Levy Equalized Equalized Equalized Assessed Actual Total Direct Total Estimated Year Assessed Value Assessed Value Assessed Value Value Value Tax Rate Actual Value (1)
2009 $ 416,859,232 $ 177,460,160 $ 56,565,638 $ 650,885,030 $ 1,952,655,090 0.5208 33.33%
2010 391,577,454 168,212,443 53,184,066 612,973,963 1,838,921,889 0.5606 33.33%
2011 366,784,417 166,273,557 51,559,428 584,617,402 1,753,852,206 0.5987 33.33%
2012 332,559,898 155,779,646 47,280,169 535,619,713 1,606,859,139 0.6745 33.33%
2013 301,062,768 142,603,425 43,764,117 487,430,310 1,462,290,930 0.7518 33.33%
2014 285,987,393 137,803,579 42,598,000 466,388,972 1,399,166,916 0.7968 33.33%
2015 284,208,434 142,500,620 43,469,163 470,178,217 1,410,534,651 0.7959 33.33%
2016 299,791,611 153,526,173 52,677,220 505,995,004 1,517,985,012 0.7559 33.33%
2017 306,851,014 164,140,036 60,782,410 531,773,460 1,595,320,380 0.7450 33.33%
2018 317,899,511 169,865,307 62,399,611 550,164,429 1,650,493,287 0.7366 33.33%
(1) Assessed values set by the County Assessor on an annual basis.
Data Source
DeKalb County Tax Extension Offices
- 11569 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
2019 2010 Percentage Percentage of Total of Total District District 2018 Taxable 2009 Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Valuation Value Rank Valuation
American Realty Capital LLC $ 14,649,304 1 2.66% $ 8,388,087 3 1.29%
Grittin Essential Asset REIT II LLC 13,046,137 2 2.37%
Target Corporation 11,106,655 3 2.02% 15,021,504 1 2.31%
DeKalb Area Retirement Center 8,177,223 4 1.49% 5,190,063 7 0.80%
Panduit Corp 7,408,159 5 1.35% 8,795,169 2 1.35%
Hunter Normal Properties LLC 7,044,317 6 1.28%
LIT Industrial Limited Partnership 6,557,227 7 1.19%
Mason Properties Delaware LLC (James C. Mason) 6,445,345 8 1.17%
DeKalb 1 Preservation LP 5,986,051 9 1.09%
B33 Northland Plaza LLC 4,846,237 10 0.88%
DeKalb Portfolio LP 8,066,827 4 1.24%
Northland Plaza 6,652,553 5 1.02%
3M 5,295,932 6 0.81%
Fairview MSFP 4,978,676 8 0.76%
Dream Fund LLC 4,865,406 9 0.75%
DeKalb County 4,067,750 10 0.62%
TOTAL $ 85,266,655 15.50% $ 71,321,967 10.95%
Data Source
Office of the DeKalb County Treasurer
- 11670 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Levy Years
Tax Levy Year 2009 2010 2011 2012
DISTRICT DIRECT RATES Corporate General 0.1360 0.1489 0.1500 0.1819 Insurance 0.0238 0.0264 0.0349 0.0346 Recreation 0.0642 0.0703 0.0753 0.0852 Special Revenue Funds Special Recreation 0.0400 0.0400 0.0400 0.0400 Museum 0.0191 0.0210 0.0226 0.0256 Illinois Municipal Retirement 0.0344 0.0378 0.0428 0.0467 Social Security 0.0283 0.0311 0.0335 0.0343 Audit 0.0039 0.0042 0.0050 0.0050 Debt Service 0.1711 0.1809 0.1946 0.2212
TOTAL DISTRICT DIRECT RATES 0.5208 0.5606 0.5987 0.6745
OVERLAPPING RATES City of DeKalb 0.6500 0.6899 0.7205 0.7952 DeKalb Library 0.2793 0.2957 0.3088 0.3369 DeKalb County 0.8539 0.9052 0.9694 1.0892 DeKalb Township 0.1149 0.1260 0.1350 0.1508 Forest Preserve District 0.0663 0.0700 0.0740 0.0797 Kishwaukee Water Reclamation District 0.0944 0.1036 0.1110 0.1244 Kishwaukee Community College #523 0.5638 0.5601 0.5758 0.6416 School District #428 5.2606 5.7414 6.2148 7.0275
TOTAL OVERLAPPING RATES 7.8832 8.4919 9.1093 10.2453
TOTAL TAX RATE PER $100 ASSESSED VALUATION 8.4040 9.0525 9.7080 10.9198
SHARE OF TOTAL TAX RATE LEVIED BY DEKALB PARK DISTRICT 6.20% 6.19% 6.17% 6.18%
Data Source
Office of the DeKalb County Clerk
- 11771 - 2013 2014 2015 2016 2017 2018
0.2126 0.2344 0.2350 0.2889 0.2556 0.2844 0.0389 0.0351 0.0304 0.0251 0.0250 0.0204 0.0961 0.1023 0.1137 0.0559 0.0591 0.0617
0.0400 0.0400 0.0400 0.0400 0.0400 0.0400 0.0286 0.0304 0.0272 0.0231 0.0233 0.0115 0.0511 0.0535 0.0560 0.0462 0.0649 0.0550 0.0303 0.0323 0.0270 0.0245 0.0315 0.0212 0.0050 0.0050 0.0050 0.0046 0.0050 0.0050 0.2492 0.2638 0.2616 0.2476 0.2406 0.2374
0.7518 0.7968 0.7959 0.7559 0.7450 0.7366
0.9809 1.0245 1.1942 1.2021 1.2268 1.1883 0.3701 0.3868 0.4911 0.4562 0.3872 0.2081 1.2013 1.2482 1.2364 1.1429 1.1201 1.0951 0.1687 0.1797 0.1820 0.1724 0.1709 0.1683 0.0852 0.0876 0.0853 0.0799 0.0783 0.0766 0.1393 0.1486 0.1504 0.1425 0.1389 0.1375 0.7294 0.7123 0.6972 0.6700 0.6669 0.6683 7.8215 8.2713 8.2500 7.8132 7.7209 7.3854
11.4964 12.0590 12.2866 11.6792 11.5100 10.9276
12.2482 12.8558 13.0825 12.4351 12.2550 11.6642
6.14% 6.20% 6.08% 6.08% 6.08% 6.32%
- 11872 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Levy Years
Collected within the Fiscal Year of the Levy Levy Percentage Year Tax Levied Amount of Levy
2008 $ 3,255,522 $ 3,245,177 99.68%
2009 3,389,549 3,387,892 99.95%
2010 3,436,455 3,363,701 97.88%
2011 3,499,929 3,439,704 98.28%
2012 3,612,969 3,541,145 98.01%
2013 3,664,842 3,605,301 98.38%
2014 3,710,880 3,676,157 99.06%
2015 3,731,880 3,709,019 99.39%
2016 3,880,458 3,795,821 97.82%
2017 3,953,902 3,845,200 97.25%
Notes: Property in the District is reassessed each year. Property is assessed at 33% of actual value. 2017 levy year collections received during fiscal year 2019.
Subsequent years collections are not available from the County and, therefore, some years may have greater than 100% collected.
Data Source
Office of the County Clerk
- 11973 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities Business-Type Activities General Alternative Capital Installment Total Percentage Percentage Fiscal Obligation Revenue Lease Loan Primary of of Personal Per Year Bonds Bonds Payable Payable Government EAV Income Capita*
2010 $ 1,070,000 $ 2,645,000 $ 46,381 $ 91,923 $ 3,853,304 0.59% 0.52% $ 83.93 2011 1,070,000 2,390,000 75,023 46,889 3,581,912 0.55% 0.46% 77.98 2012 1,100,000 2,130,000 51,423 - 3,281,423 0.54% 0.42% 74.80 2013 1,160,000 1,855,000 26,442 - 3,041,442 0.52% 0.37% 69.08 2014 1,185,000 1,575,000 - - 2,760,000 0.52% 0.33% 62.68 2015 1,200,000 1,285,000 101,936 - 2,586,936 0.53% 0.30% 58.75 2016 1,200,000 980,000 77,829 - 2,257,829 0.48% 0.26% 51.28 2017 665,000 1,226,835 52,826 - 1,944,661 0.41% 0.23% 44.17 2018 1,249,535 340,000 27,315 - 1,616,850 0.32% 0.18% 36.72 2019 1,259,085 - - - 1,259,085 0.24% 0.13% 28.60
Note: Details of the District's outstanding debt can be found in the notes to financial statements.
*See the schedule of Demographic and Economic Information on page 79 for personal income and population data.
- 12074 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
Percentage of Less Amounts Estimated General Available Actual Taxable Fiscal Obligation In Debt Value of Per Year Bonds Service Fund Total Property* Capita
2010 $ 3,715,000 $ 7,194 $ 3,707,806 0.19% $ 80.76 2011 3,460,000 12,927 3,447,073 0.18% 78.59 2012 3,230,000 13,496 3,216,504 0.17% 73.32 2013 3,015,000 13,022 3,001,978 0.17% 68.18 2014 2,760,000 4,125 2,755,875 0.17% 62.59 2015 2,485,000 6,410 2,478,590 0.17% 56.29 2016 2,180,000 5,304 2,174,696 0.16% 49.36 2017 1,891,835 9,590 1,882,245 0.13% 42.75 2018 1,589,535 9,590 1,579,945 0.10% 35.88 2019 1,259,085 9,590 1,249,495 0.08% 28.38
Note: Details of the District's outstanding debt can be found in the notes to financial statements.
*See the schedule of Assessed and Estimated Actual Value of Taxable Property on page 69 for property value data.
- 12175 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
DIRECT AND OVERLAPPING BONDED DEBT - GOVERNMENTAL ACTIVITIES
February 28, 2019
*Percentage of Debt Gross Applicable to District's Governmental Unit Bonded Debt District Share of Debt
DeKalb Park District $ 1,259,085 100.00% $ 1,259,085
Schools School District #427 55,228,342 0.57% 314,599 School District #428 90,009,369 74.37% 66,941,952 Community College #523 47,362,234 24.56% 11,631,854 Total Schools 78,888,405
Others DeKalb County 44,595,000 26.48% 11,809,269 DeKalb County Forest Preserve District - 26.48% - City of DeKalb 25,420,000 99.29% 25,238,340 Total Others 37,047,609
TOTAL OVERLAPPING BONDED DEBT $ 115,936,014
TOTAL DIRECT AND OVERLAPPING DEBT $ 117,195,099
PER CAPITA OVERLAPPING DEBT $ 2,661.71
*Determined by ratio of assessed value of property subject to taxation in overlapping unit to value of property subject to taxation in the City of DeKalb.
Data Source
Office of the DeKalb County Clerk Data as of May 10, 2019. Overlapping debt percentages based on 2018 EAV, the most recent available.
- 12276 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013
EQUALIZED ASSESSED VALUATION $ 650,892,676 $ 650,885,030 $ 612,973,963 $ 584,617,402
Statutory Debt Limitation: 2.875% of assessed valuation $ 18,713,164 $ 18,712,945 $ 17,623,001 $ 16,807,750
General Bonded Debt: General Obligation Bonds Dated December 1, 2008 - - - - December 1, 2009 1,070,000 - - - December 1, 2010 - 1,070,000 - - December 1, 2011 - - 1,100,000 - December 1, 2012 - - - 1,160,000 December 2, 2013 - - - - December 1, 2014 - - - - December 1, 2015 - - - - December 6, 2016 - - - - December 5, 2017 - - - - November 29, 2018 - - - -
Total General Bonded Debt 1,070,000 1,070,000 1,100,000 1,160,000
General Obligation Capital Lease Payable Dated June 2006 20,552 - - - May 2007 25,829 - - - May 2010 - 75,023 51,423 26,442 May 2014 - - - -
Total Capital Lease 46,381 75,023 51,423 26,442
General Obligation Bonds (Alternate Revenue Source) August 25, 2005 2,645,000 2,390,000 2,130,000 1,855,000
Total Alternate Revenue Source Bonds 2,645,000 2,390,000 2,130,000 1,855,000
Total Bonded Debt 3,761,381 3,535,023 3,281,423 3,041,442
LEGAL DEBT MARGIN $ 14,951,783 $ 15,177,922 $ 14,341,578 $ 13,766,308
Under Illinois State Statutes general obligation "alternate revenue source" bonds are not regarded or included in any computation of indebtedness for the purposes of the overall 2.875% of EAV debt limit or the nonreferendum 0.575% of EAV limit so long as the debt service levy for the bonds is abated annually and not extended.
- 12377 - 2014 2015 2016 2017 2018 2019
$ 535,619,713 $ 487,430,310 $ 466,388,972 $ 470,178,217 $ 505,995,004 $ 531,773,460
$ 15,399,067 $ 14,013,621 $ 13,408,683 $ 13,517,624 $ 14,547,356 $ 15,288,487
------1,185,000 ------1,200,000 ------1,200,000 ------1,226,835 ------1,249,535 ------1,259,085
1,185,000 1,200,000 1,200,000 1,226,835 1,249,535 1,259,085
------101,936 77,829 52,826 26,894 -
- 101,936 77,829 52,826 26,894 -
1,575,000 1,285,000 980,000 665,000 340,000 -
1,575,000 1,285,000 980,000 665,000 340,000 -
2,760,000 2,586,936 2,257,829 1,944,661 1,616,429 1,259,085
$ 12,639,067 $ 11,426,685 $ 11,150,854 $ 11,572,963 $ 12,930,927 $ 14,029,402
- 12478 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
DEMOGRAPHIC AND ECONOMIC INFORMATION
Last Ten Fiscal Years
Per Capita Median Fiscal Personal Personal Family Unemployment Year Population Income Income Income Rate
2010 45,912 $ 746,575,032 $ 16,261 $ 53,017 9.80%
2011 43,862 777,673,260 17,730 60,571 9.80%
2012 43,867 777,761,910 17,730 60,571 10.00%
2013 44,030 814,026,640 18,488 60,571 9.60%
2014 44,030 841,853,600 19,120 60,571 10.30%
2015 44,030 856,999,920 19,464 60,571 6.90%
2016 44,054 843,854,370 19,155 59,671 5.00%
2017 44,030 840,444,640 19,088 59,588 5.20%
2018 44,030 886,588,080 20,136 61,164 4.40%
2019 44,030 938,059,150 21,305 62,726 5.20%
Data Sources
City of DeKalb Records U.S. Census Bureau Office of the County Clerk Illinois Department of Employment Security
- 12579 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
PRINCIPAL EMPLOYERS
Current Fiscal Year and Nine Years Ago
2019 2010 Percent of Percent of Total District Total District Employer Employees Rank Population Employees Rank Population
Northern Illinois University 3,344 1 7.59% 3,596 1 7.83%
Target Distribution Center 1,250 2 2.84% 1,290 2 2.81%
KishHealth System - part of Northwestern Medicine 1,200 3 2.73% 574 3 1.25%
DeKalb CUSD #428 1,162 4 2.64% 450 5 0.98%
3M 950 5 2.16%
Wal-Mart Super Center 360 6 0.82% 523 4 1.14%
Advanced Security Solutions 300 7 0.68%
Nestle Distribution 250 8 0.57% 266 8 0.58%
Sonoco Corporation, Alloyd Brands 250 8 0.57%
Forge Resource Group, LLC 200 10 0.45%
SK Express, Inc. 200 10 0.45%
Tegrant 294 6 0.64%
American Marketing 271 7 0.59%
Jewel Osco 200 9 0.44%
Ideal Industries 124 10 0.27%
9,466 21.50% 7,588 16.53%
Data Sources
DeKalb County Economic Development Corporation
- 12680 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
EMPLOYEES BY FUNCTION
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
GENERAL GOVERNMENT Regular employees 15 15 15 15 15 17 17 17 15 14 Part-time employees 4 3 3 2 3 3 3 1 1 1 Seasonal employees 16 17 18 19 19 17 17 17 16 20
RECREATION AND GOLF Regular employees 9 9 8 8 8 9 9 9 9 8 Part-time employees 3 3 2 2 2 2 1 - 1 2 Seasonal employees 226 214 204 209 198 188 209 223 197 171
Total regular employees 24 24 23 23 23 26 26 26 24 22 Total part-time/seasonal employees 249 237 227 232 222 210 230 241 215 194
GRAND TOTAL 273 261 250 255 245 236 256 267 239 216
Data Source
District Records
- 12781 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
OPERATING INDICATORS
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
FACILITY USES Number of golf facility uses 41,890 35,492 27,146 32,650 30,390 31,286 26,559 28,971 26,691 22,672 Number of aquatics facility uses 32,288 44,221 42,801 43,586 34,041 32,677 30,665 35,706 31,703 35,773
Evening Swim Golf Rounds Played FY2019 Outings Pool Attendance FY2019 3,645 1,012 10% 5% Camp Passes RH Daily 2,215 6,569 6% 29% BV Pass 5,215 Daily Admissions 23% 16,213 Other BV Daily 45% Season Passes 161 6,089 RH Pass 13,539 1% 26% 3,854 38% 17%
- 12882 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
OPERATING INDICATORS (Continued)
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
ATHLETIC PROGRAMS Number of Youth Participants N/A 2,832 3,002 2,698 2,716 2,612 2,738 2,700 2,475 2,397 Number of Adult Participants N/A 2,210 1,992 1,888 1,630 1,683 1,417 1,342 1,389 1,282
RECREATION PROGRAMS Number of Youth Participants 479 470 680 415 555 656 386 486 474 581 Number of Adult Participants 585 993 1,033 556 487 445 338 272 162 198 Camps 290 415 604 552 533 363 403 361 849 1,058 Aquatics Lessons 323 423 409 378 380 187 379 363 424 302 Shelter Rentals 127 157 144 148 146 145 188 164 72 82
Athletic Program Participation Last Five Recreation Program Participation Last Five Years Years 4,400 2,500 4,300 4,200 4,295 2,000 2,221 4,100 4,155 1,981 4,000 1,796 4,042 1,500 1,694 3,900 1,646 3,800 3,864 1,000 3,700 3,600 3,679 3,500 500 3,400 3,300 0 2015 2016 2017 2018 2019 2015 2016 2017 2018 2019
Data Sources
District Records Includes only those programs that require formal registration (excludes special events).
- 12983 - DEKALB PARK DISTRICT DEKALB, ILLINOIS
CAPITAL ASSET STATISTICS
Last Ten Fiscal Years
Fiscal Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
RECREATION Acreage - owned 584 590 590 630 672 673 673 673 673 675 Number of parks - owned 37 37 37 38 39 39 39 39 39 38 Acreage - leased 43 53 53 24 24 24 24 24 24 24 Number of parks - leased 5 5 5 5 5 5 5 5 5 5 Acres per 1,000 people 12.98 12.83 12.83 13.70 14.61 15.29 15.29 15.29 15.29 15.34 Playgrounds - owned 20 22 22 22 22 22 22 22 20 19 Outdoor swimming facilities 1 1 1 1 1 1 1 1 1 1 Golf courses 2 2 2 2 2 2 2 2 2 2 Community centers 1 1 1 1 1 1 1 1 1 1 Recreation centers 2 2 2 2 2 2 2 2 2 2 Fitness center 1 1 1 1 1 1 1 1 1 1 Municipal bandshell 1 1 1 1 1 1 1 1 1 1 Preschool 1 1 1 1 1 1 1 1 - - Museum 1 1 1 1 1 1 1 1 1 1 Tourism center and art gallery 1 1 1 1 1 1 1 1 1 1 Ball diamonds 16 16 16 16 16 15 15 15 15 15 Soccer fields 16 16 16 17 17 17 17 17 17 17 Outdoor tennis courts 4 4 4 4 4 4 4 4 4 4 Picnic shelters 13 17 17 17 17 17 17 17 17 17 Disc golf course 1 1 1 1 1 1 1 1 1 1 Fishing area 3 3 3 3 3 3 3 3 4 4 In line rinks 1 1 1 1 1 1 1 1 1 1 Skate park facilities 1 1 1 1 1 1 1 1 1 1 Dog park - - - - 1 1 1 1 1 1
Data Source
District Records
- 13084 -
DEKALB PARK DISTRICT
AUDITOR’S COMMUNICATION TO THE BOARD OF COMMISSIONERS
For the Year Ended February 28, 2019
131 DEKALB PARK DISTRICT AUDITOR’S COMMUNICATION TO THE BOARD OF COMMISSIONERS TABLE OF CONTENTS
Page(s)
COVER LETTER ...... 1
REQUIRED COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE ...... 2-7 • Adjusting Journal Entries • Passed Adjustments
MANAGEMENT LETTER ...... 8-13
FIRM PROFILE
132
May 30, 2019
Board of Commissioners DeKalb Park District 1403 Sycamore Road DeKalb, Illinois 60115
Ladies and Gentlemen:
As part of our audit process we are required to have certain communications with those charged with governance at the beginning of our audit process and at the conclusion of the audit. Those communications include information related to the planned scope and timing of our audit, as well as other information required by auditing standards. Our communication at the beginning of our audit process along with our questionnaire regarding Consideration of Fraud in a Financial Statement Audit was sent to you on January 8, 2019.
In addition, auditing standards require the communication of internal control related matters to those charged with governance. Our management letter, as well as a listing of future pronouncements that may affect the District, are enclosed within this document.
This information is intended solely for the use of the President, Board of Commissioners and management of the DeKalb Park District and is not intended to be and should not be used by anyone other than these specified parties.
Sincerely,
Sikich LLP By: Brian D. LeFevre, CPA, MBA Partner
-133 1 -
May 30, 2019
Board of Commissioners DeKalb Park District DeKalb, Illinois
Ladies and Gentlemen:
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the DeKalb Park District, DeKalb, Illinois (the District) as of and for the year ending February 28, 2019. Professional standards require that we provide you with the following information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated January 8, 2019. Professional standards also require that we communicate to you the following information related to our audit.
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended February 28, 2019. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. We noted no particularly sensitive estimates made by management during our audit of the financial statements except for the actuarial assumptions used to calculate the net pension liability and the total OPEB liability.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
-134 2 - Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. The attached schedule summarizes uncorrected misstatements of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated May 30, 2019.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the District’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
-135 3 - We were engaged to report on Combining and Individual Fund Financial Statements and Schedules, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the basic financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the basic financial statements or to the basic financial statements themselves.
We were not engaged to report on Introductory Section and Statistical Section, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, we do not express an opinion or provide any assurance on it.
Restriction on Use
This information is intended solely for the information and use of the President and members of the Board of Commissioners and management of the DeKalb Park District and is not intended to be and should not be used by anyone other than these specified parties.
Sincerely,
Sikich LLP By: Brian D. LeFevre, CPA, MBA Partner
-136 4 - DeKalb Park District Year End: February 28, 2019 Adjusting Journal Entries Date: 3/1/2018 To 2/28/2019
Number Date Name Account No Debit Credit
AJE01 2/28/2019 Deferred Inflows - OPEB 80-00-220-2206 G-80 -9,282.00 AJE01 2/28/2019 CHANGE IN OPEB 80-00-600-6090 G-80 9,282.00
To record OPEB deferred inflows
-137 5 - EFFECTS SCHEDULE DeKalb Park District Capital Projects Fund (CLIENT) (OPINION UNIT)
For the Year Ended 2/28/2019
All entries posted as Debit (Credit)
(Retained Workpaper Earnings/Fund (Profit) Description Reference Assets (Liabilities) Balance) Loss
Current Effect of Prior Period Passed AJE's that have carried forward to Current Period $ - $ - $ - $ -
Prior year accounts payable N/A - - 3,223 (3,223)
Totals $ - $ - $ 3,223 $ (3,223)
-138 6 - EFFECTS SCHEDULE DeKalb Park District Governmental Activities (CLIENT) (OPINION UNIT)
For the Year Ended 2/28/2019
All entries posted as Debit (Credit)
(Retained Workpaper Earnings/Fund (Profit) Description Reference Assets (Liabilities) Balance) Loss
Current Effect of Prior Period Passed AJE's that have carried forward to Current Period $ - $ - $ - $ -
Prior year accounts payable N/A - - 3,223 (3,223)
Totals $ - $ - $ 3,223 $ (3,223)
-139 7 -
DEKALB PARK DISTRICT DEKALB, ILLINOIS
MANAGEMENT LETTER
February 28, 2019
-140 8 -
Board of Commissioners DeKalb Park District DeKalb, Illinois
In planning and performing our audit of the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the DeKalb Park District, Illinois (the District) as of and for the year ended February 28, 2019, in accordance with auditing standards generally accepted in the United States of America, we considered the District’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected on a timely basis.
Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. We identified certain opportunities for improving internal controls and operating efficiency, of which management should be aware. Also, we reviewed the status of the recommendations for the year ended February 28, 2018. The status of these recommendations is included in Appendix A.
The District’s written responses to the other comments identified in our audit have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion thereon.
This communication is intended solely for the information and use of management, the Board of Commissioners and management of the District, and is not intended to be, and should not be, used by anyone other than these specified parties.
Naperville, Illinois May 30, 2019
-141 9 - DEFICIENCY
Golf Outing Revenue
We noted during our testing of golf outing revenue, the total rates charged on the Max Galaxy POS Items Sales report did not agree to the total recorded on the general ledger. Per our review of golf course outing internal controls with the Superintendent of Finance and the Golf Course Manager, there were not any formalized rates for golf outings during the year ended February 28, 2019. We recommend the District review its controls over golf outing revenue and implement formalized rates.
Management Response
Management agrees and will address it in the current fiscal year.
OTHER INFORMATION
Future Accounting Pronouncements
The Governmental Accounting Standards Board (GASB) has issued a number of pronouncements that will impact the District in the future.
GASB Statement No. 83, Certain Asset Retirement Obligations, addresses accounting and financial reporting for certain asset retirement obligations (AROs). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on the guidance in this Statement. The requirements of this standard are effective for the fiscal year ending February 29, 2020.
GASB Statement No. 84, Fiduciary Activities, establishes criteria for identifying fiduciary activities. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. The statement describes four fiduciary funds that should be reported, if applicable: (1) pension (and other employee benefit) trust funds, (2) investment trust funds, (3) private-purpose trust funds, and (4) custodial funds. Custodial funds generally should report fiduciary activities that are not held in a trust or equivalent arrangement that meets specific criteria. The requirements of this standard are effective for the fiscal year ending February 29, 2020.
GASB Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. The requirements of this Statement are effective for the fiscal year February 28, 2021.
- 14210 - OTHER INFORMATION (Continued)
Future Accounting Pronouncements (Continued)
GASB Statement No 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements, was issued in March 2018 and provides guidance on improving disclosures in the notes to the financial statements related to debt, including direct borrowings and direct placements of debt. This Statement defines debt for purposes of disclosure in notes to financial statements as a liability that arises from a contractual obligation to pay cash (or other assets that may be used in lieu of cash) in one or more payments to settle an amount that is fixed at the date the contractual obligation is established. This Statement requires that additional essential information related to debt be disclosed in notes to financial statements, including unused lines of credit; assets pledged as collateral for the debt; and terms specified in debt agreements related to significant events of default with finance-related consequences, significant termination events with finance-related consequences, and significant subjective acceleration clauses. This statement is effective for the fiscal year ending February 29, 2020.
GASB Statement No. 89, Accounting for Interest Costs Incurred Before the End of a Construction Period, was issued in June 2018 and provides guidance for interest cost incurred before the end of a construction period, including interest previously accounted for in accordance with the requirements of paragraphs 5-22 of Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 GASB and AICPA Pronouncements, which are superseded by this statement. This statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. This statement is effective for the fiscal year ending February 28, 2021.
GASB Statement No. 90, Majority Equity Interests – an Amendment of GASB Statements No. 14 and No. 61 was issued in August 2018 and improves the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and improves the relevance of financial statement information for certain component units. This statement is effective for the fiscal year ending February 29, 2020.
We will continue to advise the District of any progress made by GASB in developing these and other future pronouncements that may have an impact on the financial position and changes in financial position of the District.
- 14311 - APPENDIX A STATUS OF PRIOR YEAR RECOMMENDATIONS
DEFICIENCIES
1. Golf Course Receipting and Balancing Procedures
During a walkthrough of the golf course cash receipts process, we noted that while each drawer has its own system code and each cashier has a unique password, every password is known by every employee as it is a standard password. Sikich noted that as a shift ends, the first cashier closes their drawer and begins a count, but also opens the drawer for the next cashier. This is done in an attempt to save time and ensure that a cash register is always open for customers. However, this results in the first cashier operating a cash register that the next cashier is ultimately responsible for. As a result, the first cashier could make a mistake that the next cashier would be responsible for without knowledge of the incorrect transaction. It is recommended that each employee has a unique password that is unknown to others and as well as operate drawers independently of others.
Further, we understand that the golf course does not send reports to the administrative office that do not balance. As a result, there is no over/short account. If the cashier’s count shows the cash to be over/short, an item is either charged or refunded in order to balance the drawer. Consequently, potential cash handling errors will go uncorrected. Additionally, there is no tracking of the drawer from which the original over/short occurred. It is recommended that the golf course implement a system that tracks over/short amounts by drawer/employee in an effort to them identify potential errors in the cash handling process.
Status: Comment considered implemented as of February 28, 2019.
2. User Access to Accounting Systems
During our walkthrough of cash receipts, we learned that all users of the Max Galaxy recreation software have the ability to make changes and corrections within the system. Employees who are physically collecting the cash should not have the ability to overwrite anything entered into the system. We recommend that the override capabilities are restricted to employees at the supervisor level that do not collect cash. Additionally, we reviewed the access restrictions for different modules within the MSI accounting software. We noted that certain supervisory personnel have complete access to the payroll and accounts payable modules. Only the personnel directly responsible for entering the data should have complete access to modify what is in that module. Higher-level employees should only be able to review and approve such information.
Status: Comment considered implemented as of February 28, 2019.
- 14412 - DEFICIENCIES (Continued)
3. Collateralization of Deposits
Deposits with one of the financial institutions are not properly collateralized in accordance with the District’s investment policy (Section 5.04). The District had $379,878 of uncollateralized deposits at February 28, 2018. We recommend that the District monitor the balances with this financial institution to stay under the FDIC limits or work with the institution to pledge collateral and a tri-party collateral agreement. In addition, we recommend that the District review and update its investment policy.
Status: Comment considered implemented as of February 28, 2019.
OTHER COMMENTS
1. Advances to Other Funds
We noted that the Golf Course Fund and Hopkins Pool Fund continue to report advances from the General and Recreation Fund totaling $324,539 and $65,906 respectively. These represent loans from these funds that have accumulated over a period of years and continue to grow. We recommend that the District determine a long-term financial plan to resolve these advances.
Status: Comment still applicable as of February 28, 2019, the Golf Course Fund and Hopkins continue to report advances from the General and Recreation Fund totaling $150,473 and $19,792 respectively.
- 14513 - FIRM PROFILE
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Agenda Item VII.d. July 18, 2019
SUBJECT: Action to approve Resolution 19-03 to transfer $19,791.69 from the Recreation Fund to the Aquatics Fund and to transfer $150,473.06 from the General Fund to the Golf Fund.
SUBMITTING DEPARTMENT: Finance & Administration
EXECUTIVE DIRECTOR APPROVAL:
BACKGROUND INFORMATION: In Sikich’s “Auditor’s Communication to the Board of Commissioners”, shortfalls in golf and aquatics have been covered by advances from other funds. Also, as was discussed during the Sikich audit report to the board at the July 2019 meeting, over the past several years shortfalls in the operating funds of golf and aquatics have been covered by advances from the general and recreation funds. An advance means that the funds will eventually be repaid back to the loaning fund (general and recreation). The trend indicates that the golf and aquatics funds will not be able to repay the money and, as the auditors indicated, the District needs to do something different. The recommendation is that rather than advancing the money from these funds, the District permanently transfer the funds, recognizing that these funds will not ever be able to pay back the funds to the loaning funds.
Shortfalls for FY2019 Aquatics (covered by recreation): $19,791.69 Golf (covered by general fund): $150,473.06
The District’s attorney Jim Rock from Ancel Glink drafted the attached resolution.
RECOMMENDED ACTION: Motion to approve Resolution 19-03 to transfer $19,791.69 from the Recreation Fund to the Aquatics Fund and to transfer $150,473.06 from the General Fund to the Golf Fund.
1 2 Y N 1 2 Y N President Phil Young Commissioner Gail A. Krmenec
Commissioner Dag Grada Commissioner Commissioner Dean Holliday
148 DEKALB PARK DISTRICT
RESOLUTION No 19-03
A RESOLUTION AUTHORIZING THE TRANSFER OF FUNDS OF THE DEKALB PARK DISTRICT
WHEREAS, the DeKalb Park District (“Park District”) is a park district duly organized under Illinois Park District Code, 70 ILCS 1205/1 et seq.; and
WHEREAS, the Board of Commissioners (“Board”) of the Park District has full power to pass all necessary ordinances and resolutions to conduct the business of the Board (70 ILCS 1205/8.1(d); and
WHEREAS, certain Park District funds have experienced cash shortages; and
WHEREAS, the Park District’s General Fund revenues may be used for any of the Park District’s corporate purposes; and
WHEREAS, the Park District’s Recreation Fund revenues may be used for establishing and maintaining recreational programs; and
WHEREAS, the Board finds it to be in the best interest of the Park District and its residents to execute certain transfers to compensate for cash shortages in certain funds;
NOW, THEREFORE, be it resolved by the Board of Commissioners of the DeKalb Park District as follows:
Section One:
The recitals above are hereby incorporated into and made part of this Resolution.
Section Two:
The Park District’s Superintendent of Finance and Administration is hereby authorized and directed to carry out the following transfers to compensate for cash shortages in certain funds:
From To Amount
General Fund Golf Course Fund $150,473.06 Recreation Fund Aquatics Fund $19,791.69
149 These transfers are permanent transfers of funds and the amounts are not intended to be, and will not be, repaid to the funds from which the amounts are being transferred.
Section Three:
If any section, paragraph or provision of this Resolution shall be held to be invalid or unenforceable for any reason, such invalidity or unenforceability shall not affect any of the remaining provisions of this Resolution.
Section Five: This Resolution shall supersede any resolution or motion, or parts of resolutions or motions, in conflict with any part herein, and any such resolution or motion, or parts thereof, are hereby repealed.
Section Six: This Resolution shall be in full force and effect upon its adoption.
ADOPTED this 18th day of July, 2019 by a roll call vote as follows:
AYES: ______NAYS: ______ABSENT: ______Phil Young, President, Board of Commissioners DeKalb Park District ATTEST:
______Gail A. Krmenec, Secretary, Board of Commissioners DeKalb Park District
4825-8974-7236, v. 1
150 Board of Commissioners Meeting
Agenda Item VII.e. July 18, 2019
SUBJECT: Discussion of Administrative Policy 200.17: Investment Policy.
SUBMITTING DEPARTMENT: Finance and Administration
EXECUTIVE DIRECTOR APPROVAL:
BACKGROUND INFORMATION: During our FY2018 audit, Sikich recommended that the District update the investment policy. The District has an investment policy, but it has not been updated in many years. Sikich provided two examples that closely reflect the recommendation of the Government Finance Officers Association (GFOA), the organization that promotes excellence and provides guidance in state and local government financial management. As presented at several board meetings, staff have been working to update the investment policy. The District’s audit partner at Sikich and attorney at Ancel Glink have reviewed the attached policy. Included in the attached policy is wording that would permit the District to purchase its own general obligation bonds. The approval of the policy does not mean that the District will buy its own bonds; it simply leaves it open to the possibility. The decision would be made by the board in the fall prior to the bond issuance in November.
The policy updates and addresses: • Scope and investment objectives • Roles, responsibilities, and standards of care • Suitable and authorized investments • Investment diversification • Safekeeping, custody, and internal controls • Authorized financial institutions, depositories, and brokers/dealers • Risk and performance standards • Reporting and disclosure standards
Summary of the policy:
• The responsibility of the investment policy resides with the Board of Commissioners. Management and administrative responsibility for the investment program is delegated to the Superintendent of Finance. • The Executive Director and Superintendent of Finance will set up procedures and internal controls to safeguard the money.
151 • Investments will be made in suitable and approved investments only. See point 7 of the proposed policy. Investments are in line with GFOA suggestions. • Investments will have maturities lasting less than three years unless specifically approved by the board. • The Superintendent of Finance will report investments at least quarterly to the board.
Discussion of purchasing DeKalb Park District General Obligation bonds:
• Anthony Micelli, Speer Financial, discussed the option to purchase its own bonds with the Board at a recent meeting. • Over the past two and half years the District has maintained cash balances between $3,342,390 (November 2017) and $5,794,289 (September 2018). The most recently reported cash balance from June 30, 2019 was at $5,698,170. • Speer Financial has estimated that the Park District will be able to levy approximately $1,312,504 in debt for the 2019 tax levy year. If the Board chooses to permit the purchase of its own bonds, then the District will see cash balances reduce temporarily. Based on the timing of capital projects and the receipt of property tax levy funds, cash balances may hover around or below $2,000,000 at times. That amount of cash reserve (approximately $2M) would cover the District for approximately four to five months in operating expenses. • The advantage to purchasing its own bonds is that the Park District would not have to pay interest to a bank for the bonds. The interest rate is based on the market, which can fluctuate. As a point of reference, the District is paying Park Ridge Community Bank 2.93% or $34,021.88 to borrow $1,259,085 from November 29, 2018-November 1, 2019. • Below is a summary of the monthly process the Park District currently uses for bonds and how it would change if the Park District were to issue its own bonds:
Park District Sells Bonds to Bank Park District Purchases Bonds Itself November 2019 – Speer assists with competitive November 2019 – Speer assists with paperwork sale; award bond to lowest bidder to issue bond directly to the Park District December 2019 – Levy taxes with the County for December 2019 – Levy taxes with the County for the amount of the bond the amount of the bond December 2019 – Bank wires the District the December 2019 – no cash change amount of the bond (approximately $1.3M) February/March 2020 – Board approves capital February/March 2020 – Board approves capital plan to spend capital money plan to spend capital money March-February 2020 – Staff spend capital March-February 2020 – Staff spend capital money as approved by the Board money as approved by the Board May-September 2020 – DeKalb County remits May-September 2020 – DeKalb County remits property tax money to the District; District holds property tax money to the District; District is money to repay the bond in November reimbursing itself for purchasing its own bond November 2020 – Repay bond principal and November 2020 – no payment due interest in full to bank
152 ADMINISTRATIVE POLICY MANUAL 200.17: INVESTMENT POLICY
1. Policy: It is the policy of the DeKalb Park District to invest public funds in a manner which will provide a competitive investment return with the maximum security while meeting the daily cash flow demands of the District and conforming to all state statutes and other legal requirements governing the investment of public funds.
2. Scope: This investment policy applies to all financial assets of the DeKalb Park District. These funds are accounted for in the DeKalb Park District’s Comprehensive Annual Financial Report and include: a. Pooling of Funds: Except for cash in certain restricted and special funds, the District will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping, and administration. Investment income will be allocated to the proper funds based on their respective participation and in accordance with Generally Accepted Accounting Principles (GAAP).
3. General Objectives: The primary objectives, in priority order of the investment activities shall be safety, liquidity, and yield: a. Safety: Safety of principal is the foremost objective of this investment program. Investments of the District shall be undertaken in a manner that seeks the preservation of capital in the overall portfolio. The objective will be to mitigate credit risk and interest rate risk. i. Credit Risk: Credit Risk is the risk of loss due to the failure of the security issuer or backer. Credit risk may be mitigated by: . Limiting investments to the safest types of securities listed in Section 7 of this Investment Policy. . Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the District will do business in accordance with Section 5 and, . Diversifying the investment portfolio so that the impact of potential losses from any one type of security or from any one individual issuer will be minimized. ii. Interest Rate Risk: Interest rate risk is the risk that the market value of securities in the portfolio will fall due to changes in general interest rates. Interest rate risk may be mitigated by: . Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity, and . By investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limiting the average maturity of the portfolio in accordance with this policy (see Section 8b). b. Liquidity: The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio so that securities shall mature concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible cash demands cannot be anticipated, the portfolio should consist largely of securities with active secondary or resale markets (dynamic liquidity). Alternatively, a portion of the portfolio also may be placed in money market mutual funds or local government investment pools, which offer same-day liquidity for short- term funds. c. Return on Investments/Yield: The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, considering the
153 investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. The core of investments is limited to relatively low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall not be sold prior to maturity with the following exceptions: . a declining credit security could be sold early to minimize loss of principal; . a security swap would improve the quality, yield, or target duration in the portfolio; or . liquidity needs of the portfolio require that the security be sold.
4. Standards of Care: Investments shall be made with judgment and care - under circumstances then prevailing - which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital, as well as the probable income to be derived. a. Prudence: The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and the investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments. b. Ethics and Conflicts of Interest: Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Officers and employees shall disclose such interests and personal positions in the State of Illinois’s annual filing of Statement of Economic Interest. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of their entity. c. Delegation of Authority: Authority to manage the District’s investment program is derived from the following: the establishment of investment policies is the responsibility of the District Board. Management and administrative responsibility for the investment program is hereby delegated to the Superintendent of Finance who, under the direction of the Executive Director, shall establish written procedures for the operation of the investment program consistent with this investment policy. Procedures should include references to: safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements, collateral/depository agreements, and banking service contracts. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Superintendent of Finance. The Superintendent of Finance shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The Superintendent of Finance may from time to time amend the written procedures in a manner not inconsistent with this policy or with state statutes.
5. Authorized Financial Institutions, Depositories and Broker/Dealers: No public deposit shall be made except on qualified public depository as established by state statutes.
154 All financial institutions and broker/dealers who desire to become qualified bidders for investment transactions must supply the Superintendent of Finance with the following: • Audited financial statements demonstrating compliance with state and federal capacity adequacy guidelines • Proof of National Association of Securities Dealers (NASD) certification (not applicable to Certificates of Deposit counterparties) • Proof of state registration • Completed broker/dealer questionnaire • Certification of having read the District’s investment policy • Depository contracts
6. Safekeeping and Custody: a. Delivery vs. Payment: All trades of marketable securities will be executed by delivery vs. payment (DVP) to ensure that securities are deposited in an eligible financial institution prior to the release of funds. b. Safekeeping: Securities will be held by an independent third-party custodian selected by the District as evidenced by safekeeping receipts in the District’s name. The safekeeping institution shall annually provide a copy of their most recent report on internal controls. c. Internal Controls: The Superintendent of Finance is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the District are protected from loss, theft, or misuse. Details of the internal controls system shall be documented in an investment procedures manual and shall be reviewed and updated annually. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of the control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management.
The internal controls structure shall address the following points: . Control of collusion . Separation of transaction authority from accounting and record keeping . Custodial safekeeping . Avoidance of physical-delivery securities . Clear delegation of authority to subordinate staff members . Written confirmation of telephone transactions for investments and wire transfers . Dual authorization of wire transfers . Development of a wire transfer agreement with the lead bank and third-party custodian.
Accordingly, the Superintendent of Finance shall establish a process for annual independent review by an external auditor to assure compliance with policies and procedures.
7. Suitable and Authorized Investments: The District may invest in any type of security allowed for in Illinois statutes (30 ILCS 235/2) regarding the investment of public funds. a. Investment Types: . Bonds, notes, certificates of indebtedness, treasury bills, or other securities now or hereafter issued, which are guaranteed by the full faith and credit of the United States of America as to principal and interest; . Bonds, notes, debentures or other similar obligations of the United States of America or its agencies;
155 . Interest–bearing savings accounts, interest-bearing certificates of deposit or interest- bearing time deposits or any other investments constituting direct obligations of any bank as defined by the Illinois Banking Act; and is insured by the Federal Deposit Insurance Corporation; . Short-term obligations of corporations organized in the United States with assets exceeding $500,000,000 if (i) such obligations are rated at the time of purchase at one of the three highest classifications established by at least two standard rating services and which mature not later than 180 days from the date of purchase, (ii) such purchases do not exceed 10% of the corporation’s outstanding obligations and (iii) no more than 25% of the District’s funds may be invested in short-term obligations of corporations; . Illinois Public Treasurer’s Investment Pool (Illinois Funds); . DeKalb Park District unrated General Obligation Bonds. b. Collateralization: It is the policy of the DeKalb Park District and in accordance with the GFOA Recommended Practice on the Collateralization of Public Deposits, the District requires that funds on deposit in excess of FDIC limits be secured by some form of collateral. The District will accept any of the following assets as collateral: . Government Securities . Obligations of Federal Agencies . Obligations of Federal Instrumentalities . Obligations of the State of Illinois . Public Unit Deposit Letter of Credit from the Federal Home Loan Bank of Chicago . Collateral pledged by a singles institution collateral pool is monitored by a third party (The District reserves the right to accept/reject any form of the above-named securities.)
The District also requires that all depositories that hold District deposits in excess of the FDIC limit must agree to utilize the District’s Collateralization Agreement.
The amount of collateral provided will not be less than 105% of the fair market value of the net amount of public funds secured. The ratio of fair market value of collateral to the amount of funds secured will be reviewed monthly, and additional collateral will be required when the ratio declines below the level required and collateral will be released if the fair market value exceeds the required level.
Pledged collateral will be held in safekeeping, by an independent third-party depository, or a Federal Reserve Bank or its branch office, designated by the DeKalb Park District and evidenced by a safekeeping agreement that complies with FDIC regulations and the Financial Institution Resource Recovery Enforcement Act (FIRREA). This documentation will be on file in the District’s Administration Office. Collateral agreements will preclude the release of the pledged assets without an authorized signature from the DeKalb Park District. The District realizes that there is a cost factor involved with collateralization and the District will pay any reasonable and customary fees related to collateralization. c. Repurchase agreements: Repurchase agreements shall be consistent with GFOA Recommended Practices on Repurchase Agreements.
8. Investment Diversification & Constraints:
156 a. Diversification: In order to reduce the risk of default, it is the policy of the Dekalb Park District in accordance with the GFOA’s Recommended Practices on the Diversification of Investments in a Portfolio, that the investment portfolio of the DeKalb Park District shall be diversified by: . limiting investments to avoid over-concentration in securities from a specific issuer or business sector (excluding U.S. Treasury and Agency securities) . investing in securities with varying maturities; and . continuously investing a portion of the portfolio in readily available funds such as local government investment pools (LGIPs), money market funds, or overnight repurchase agreements to ensure that appropriate liquidity is maintained in order to meet ongoing obligations.
If the Park District so chooses to invest in its own General Obligation bonds, then the District may choose to waive the diversification requirement. The Superintendent of Finance shall present each opportunity to purchase such bonds to the Board for approval. Approval must be given by the Board for each bond issuance and may not carry over from year to year. b. Maximum Maturities: To the extent possible, the District will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the District will not directly invest in securities maturing more than three years from the date of purchase.
Reserve funds may be invested in securities exceeding three years if the maturity of such investments is made to coincide as nearly as practicable with the expected use of funds. Any investment purchased with a maturity longer than four years must be supported with written documentation explaining the reason for the purchase and must be specifically approved by the Board of Commissioners.
9. Reporting: a. Methods: The Superintendent of Finance shall prepare an investment report at least quarterly, including a management summary that provides an analysis of the status of the current investment portfolio and transactions made over the last month. This management summary will be prepared in a manner, which will allow the District to ascertain whether investment activities during the reporting period have conformed to the investment policy. The report will be provided to the Executive Director and Board of Commissioners. The report will include the following: . Listing of individual securities held, by fund, at the end of the reporting period; . Average weighted yield to maturity of portfolio on investments as compared to applicable benchmarks; . Listing of investment by maturity date; and . The purchase and safekeeping institutions. b. Performance Standards: The investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio should obtain a market average rate of return during a market/economic environment of stable interest rates. Portfolio performance should be compared to appropriate benchmarks on a regular basis. The benchmarks shall be reflective of the actual securities being purchased and risks undertaken, and the benchmark shall have a similar weighted average maturity as the portfolio.
157 Market Yield (Benchmark): The District’s investment strategy is passive. Given this strategy, the basis used by the Superintendent of Finance to determine whether market yields are being achieved shall be the six-month U.S. Treasury Bill. c. Marking to Market: The market value of the portfolio shall be calculated at least quarterly and a statement of the market value of the portfolio shall be issued at least quarterly. This will ensure that review of the investment portfolio, in terms of value and price volatility, has been performed consistent with the GFOA Recommended Practices on “Mark-to-Market Practices for State and Local Government Investment Portfolios and Investment Pools”. In defining market value, considerations should be given to the GASB Statement 31 pronouncement.
10. Policy Considerations a. Amendments: This policy shall be reviewed on an annual basis. Any changes must be approved by the Superintendent of Finance and approved by the District’s Board of Commissioners.
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Attachment 1 Glossary:
AGENCIES: Federal agency securities.
ASKED: The price at which securities are offered.
BANKERS’ ACCEPTANCE: A draft or bill or exchange accepted by a bank or trust company. The accepting institution guarantees payment of the bill, as well as the issuer.
BID: The price offered for securities.
BROKER: A Broker brings buyers and sellers together for a commission paid by the initiator of the transaction or by both sides; he does not position. In the money market, brokers are active in markets in which banks buy and sell money and in inter-dealer markets.
CERTIFICATE OF DEPOSIT (CD): A time deposit with a specific maturity evidenced by a certificate. Large-denomination CD’s are typically negotiable.
COLLATERAL: Securities, evidence of deposit, or other property which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report for the DeKalb Park District. It includes five combined statements and basic financial statements for each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance-related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section.
COUPON: (a) The annual rate of interest that a bond’s issuer promises to pay the bondholder on the bond’s face value. (b) A certificate attached to a bond evidencing interest due on a payment date.
DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account.
DEBENTURE: A bond secured only by the general credit of the issuer
DELIVERY VERSUS PAYMENT: There are two methods for delivery of securities: delivery versus payment and delivery versus receipt (also called free). Delivery versus payment is delivery of securities with an exchange of money for securities. Delivery versus receipt is delivery of securities with an exchange of sign receipt for the securities.
DISCOUNT: The difference between the cost price of a security and its value at maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount.
DISCOUNT SECURITIES: Non-interest-bearing money market instruments that are issued at a discount and redeemed at maturity for full face value, e.g., U.S. Treasury bills.
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DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns.
FEDERAL CREDIT AGENCIES: Agencies of the Federal Government set up to supply credit to various classes of institutions and individuals, e.g., S & L’s, small business firms, students, farmers, farm cooperatives, and exporters.
FEDERAL DEPOSIT OF INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up to $250,000 per deposit.
FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open-market operations.
FEDERAL HOME LOAN BANKS (FHLB): The institutions that regulate and lend to savings and loan associations. The Federal Home Loan Banks play a role analogous to that played by the Federal Reserve Banks vis-à-vis member commercial banks.
FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA): FNMA, like Government National Mortgage Association (GNMA) was chartered under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing & Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder-owned corporation. The corporation’s purchases include a variety of adjustable mortgages and second loans in addition to fixed-rate mortgages. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest.
FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member while the other Presidents serve on a rotation basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money.
FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and consisting of a seven-member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system.
GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA OR GINNIE MAE): Securities guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions. Security holder is protected by full faith and credit of the U.S. Government. Ginnie Mae securities are backed by FHA, VA, or FMHM mortgages. The term passthroughs is often used to describe Ginnie Maes.
LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes.
160 LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment.
MARKET VALUE: The price at which a security, if trading, could presumably be purchased or sold.
MASTER REPURCHASE AGREEMENT: A written contract covering all future transactions between the parties to repurchase - reverse repurchase agreements that establishes each party’s rights in the transactions. A master agreement will often specify, among other things, the right of the buyer-lender to liquidate the underlying securities in the event of default of the seller-borrower.
MATURITY: The date upon which the principal or stated value of an investment becomes due and payable.
MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper, banker’s acceptances, etc.) are issued and traded.
OPEN MARKET OPERATIONS: Purchases and sales of government and certain other securities in the open market by the New York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money and credit in the economy. Purchases inject reserves into the bank system and stimulate growth of money and credit; sales have the opposite effect. Open market operations are the Federal Reserve’s most important and most flexible monetary policy tool.
PORTFOLIO: Collection of securities held by an investor.
PRIMARY DEALER: A group of government securities dealers that submit daily reports of market activity and positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC)- registered securities broker-dealers, banks, and a few unregulated firms.
PRUDENT PERSON RULE: An investment standard. In some states the law requires that a fiduciary, such as a trustee, may invest money only in a list of securities selected by the state - the so-called legal list. In other states the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital.
QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the benefit of the commission eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits.
RATE OF RETURN: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond or the current income return.
REPURCHASE AGREEMENT (RP or REPO): A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security “buyer” in effect lends the “seller” money for the period of the agreement, and the terms of the agreement are structured to compensate him for this. Dealers use RP extensively to finance their positions. Exception: When the Fed is said to be doing RP, it is lending money that is, increasing bank reserves.
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SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank’s vaults for protection.
SEC RULE 15C3-1: See uniform net capital rule.
SECONDARY MARKET: A market made for the purchase and sale of outstanding issues following the initial distribution.
SECURITIES & EXCHANGE COMMISSION: Agency created by Congress to protect investors in securities transactions by administering securities legislation.
TREASURY BILLS: A non-interest-bearing discount security issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months, or one year.
TREASURY BOND: Long-term U.S. Treasury securities having initial maturities of more than ten years.
TREASURY NOTES: Intermediate term coupon bearing U.S. Treasury securities having initial maturities of from one to ten years.
UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as non-member broker dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash.
YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) Income Yield is obtained by dividing the current dollar income by the current market price for the security. (b) Net Yield or Yield to Maturity is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond.
162 BOARD POLICY MANUAL Section 12.17: Investment Policy
Scope
This policy applies to the investment of short-term operating funds. Except for cash in certain restricted and special funds, the DeKalb Park District will consolidate cash balances from all funds to maximize investment earnings. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles.
General Objectives
Safety: Safety of principal is the primary objective of this investment program. Investing operating funds primarily in short-term securities, money market mutual funds, or similar investment pools shall minimize risk.
Liquidity: The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. Securities shall mature concurrent with cash needs to meet anticipated demands. A portion of the portfolio also may be placed in money market mutual funds or local government investment pools, which offer same-day liquidity for short-term funds.
Yield: The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs.
Standards of Care
Prudence: The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and the liquidity and the sale of securities are carried out in accordance with the terms of this policy.
Ethics and Conflicts of Interest: Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with which business is conducted on behalf of their entity.
Authority: Authority to manage the investment program is granted to the Superintendent of Finance of the DeKalb Park District, who shall act in accordance with established written procedures and internal controls for the operation of the investment program consistent with this investment policy. Safekeeping and Custody
163 Authorized Financial Dealers and Institutions: A list will be maintained of financial institutions authorized to provide investment services. In addition, a list also will be maintained of approved security broker/dealers selected by creditworthiness (e.g., a minimum capital requirement of $10,000,000 and at least five years of operation). These may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule).
All financial institutions and broker/dealers who desire to become qualified bidders for investment transactions must supply the following as appropriate:
• Audited financial statements; • Proof of National Association of Securities Dealers (NASD) certification; • Proof of state registration; • Completed broker/dealer questionnaire; • Certification of having read and understood and agreeing to comply with the entity’s investment policy.
An annual review of the financial condition and registration of qualified bidders will be conducted by the investment officer. (See the GFOA Recommended Practice on "Governmental Relationships with Securities Dealers” in Appendix 2.)
From time to time, the investment officer may choose to invest in instruments offered by minority and community financial institutions. In such situations, a waiver to the criteria under Paragraph 1 may be granted. All terms and relationships will be fully disclosed prior to purchase and will be reported to the appropriate entity on a consistent basis and should be consistent with state or local law. The appropriate legislative or governing body should approve these types of investment purchases in advance.
Internal Controls: The investment officer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the entity are protected from loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management.
Accordingly, the investment officer shall establish a process for an annual independent review by an external auditor to assure compliance with policies and procedures. The internal controls shall address the following points:
• Control of collusion; • Separation of transaction authority from accounting and record keeping; • Custodial safekeeping; • Avoidance of physical-delivery securities; • Clear delegation of authority to subordinate staff members; • Written confirmation of telephone transactions for investments and wire transfers; • Development of a wire transfer agreement with the lead bank or third party custodian.
164 Delivery vs. Payment: All trades where applicable will be executed by delivery vs. payment (DVP) to ensure that securities are deposited in an eligible financial institution prior to the release of funds. Securities will be held by a third party custodian as evidenced by safekeeping receipts.
Suitable and Authorized Investments
Investment Types: Consistent with the GFOA Policy Statement on State Statutes Concerning Investment Practices, the following investments will be permitted by this policy and are those defined by state law where applicable:
• U.S. government obligations, U.S. government agency obligations, and U.S. government instrumentality obligations, which have a liquid market with a readily determinable market value; • Canadian government obligations (payable in local currency); • Certificates of deposit and other evidences of deposit at financial institutions, bankers' acceptances, and commercial paper, rated in the highest tier (e.g., A-1, P-1,D-1, or F- 1 or higher) by a nationally recognized rating agency; • Investment-grade obligations of state, provincial and local governments and public authorities; • Repurchase agreements whose underlying purchased securities consist of the foregoing; • Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolios consist only of dollar-denominated securities; and • Local government investment pools.
Investment in derivatives of the above instruments shall require authorization by the appropriate governing authority. (See the GFOA Recommended Practice on "Use of Derivatives by State and Local Governments” in Appendix 2.)
Collateralization: Where allowed by state law and in accordance with the GFOA Recommended Practice on the Collateralization of Public Deposits, full collateralization will be required on non-negotiable certificates of deposit. (See GFOA Recommended Practices on “Collateralization of Public Deposits” in Appendix 2.)
Repurchase Agreements: Repurchase agreements shall be consistent with GFOA Recommended Practices on Repurchase Agreements. (See GFOA Recommended Practices on “Repurchase Agreements, Reverse Repurchase Agreements, Leveraging, and Prudent Investment Practices for Cash Management”, in Appendix 2.)
Investment Parameters
. Diversification: limiting investments to avoid over-concentration in securities from a specific issuer or business sector (excluding U.S. Treasury securities); . limiting investment in securities that have higher credit risks; . investing in securities with varying maturities; and . continuously investing a portion of the portfolio in readily available funds such as local government investment pools (LGIPs), money market funds or overnight repurchase
165 agreements to ensure that appropriate liquidity is maintained in order to meet ongoing obligations. (See the GFOA Recommended Practice on "Diversification of Investments in a Portfolio" in Appendix 2.)
Maximum Maturities: To the extent possible, the entity shall attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the entity will not directly invest in securities maturing more than five (5) years from the date of purchase or in accordance with state and local statutes and ordinances. The entity shall adopt weighted average maturity limitations, consistent with the investment objectives.
Reserve funds and other funds with longer-term investment horizons may be invested in securities exceeding five (5) years if the maturity of such investments are made to coincide as nearly as practicable with the expected use of funds. The intent to invest in these types of securities shall be disclosed in writing to the legislative body.
Reporting
Methods: The investment officer shall prepare an investment report at least quarterly, including a management summary that provides an analysis of the status of the current investment portfolio and transactions made over the last quarter. This management summary will be prepared in a manner, which will allow the entity to ascertain whether investment activities during the reporting period have conformed to the investment policy. The report should be provided to the investment officer, the legislative body, and any pool participants. The report will include the following: • Listing of individual securities held at the end of the reporting period; • Realized and unrealized gains or losses resulting from appreciation or depreciation by listing the cost and market value of securities over one-year duration that are not intended to be held until maturity (in accordance with GASB requirements); • Average weighted yield to maturity of portfolio on investments as compared to applicable benchmarks; • Listing of investment by maturity date; and • Percentage of the total portfolio that each type of investment represents.
Performance Standards: The investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio should obtain a market average rate of return during a market/economic environment of stable interest rates. A series of appropriate benchmarks shall be established against which portfolio performance shall be compared on a regular basis.
Marking to Market: The market value of the portfolio shall be calculated and a statement issued at least quarterly. This will ensure that review of the investment portfolio, in terms of value and price volatility, has been performed consistent with the GFOA Recommended Practice on Mark-to-Market Practices for State and Local Government Investment Portfolios and Investment Pools. (See GFOA Recommended Practices on “Mark-to-Market Practices for State and Local Government Investment Portfolios and Investment Pools” in Appendix 2.)
Policy Considerations
166 Exemption: Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements of this policy. At maturity or liquidation, such monies shall be reinvested only as provided by this policy.
Amendment: This policy shall be reviewed on an annual basis. Any changes must be approved by the investment officer and any other appropriate authority, as well as the individual(s) charged with maintaining internal controls.
167 Board of Commissioners Board Meeting
Agenda Item VI.f. July 18, 2019
SUBJECT: Discussion of Barb Blvd. Property Master Plan
SUBMITTING DEPARTMENT: Parks and Administration
BACKGROUND INFORMATION: The Park District acquired property from the DeKalb School District on Barb Boulevard in a land exchange for District owned property adjacent to Brooks School in 2018. The District contacted with Upland Design, the design firm that previously developed the Kiwanis Park Master Plan, to design a concept plan for the parcel. Initially three concept plans were submitted to District staff for review. After discussion by staff input from the Board a revised concept plan was presented.
A meeting for public input was held on November 19, 2018 at the River Heights Clubhouse and attended by 16 DeKalb residents, 4th Ward Alderperson (at the time)– Kate Noreiko, DeKalb City Police Officer Steve Lekkas and District Board & Staff Members. An open discussion was held with questions, ideas, and concerns from attendees. At that meeting it was suggested that another meeting be held in the spring to further discuss the concept, especially discussing whether a dog park should be included in the master plan for the park.
A follow-up community input meeting was held on June 13, 2109 and was attended by 19 residents. The following is a summary of the input received at that meeting:
The bulk of the conversation centered around the parking lot. • Some wondered if parking was necessary at all. How many amenities would trigger the need for a parking lot? • One resident adamantly wanted the parking lot moved so its entrance would be on 1st Street. Several others worried that a lot at that location may not be safe due to the speeds of vehicles along that road. Another pointed out that the area along 1st Street often holds water. • There should be a speed bump at the entrance/exit of the parking lot • Several thought that the parking lot configuration (N/S axis) from Concept C should be used in the Dog Park concept as well • One resident expressed concern that a parking lot on Barb could pose a safety issue for residents backing out of their driveways Other comments • One resident would like to see additional striping, crosswalks, and street signs along Barb warning drivers of the park • The grass cut through path was pointed out as really nice and should be used in either plan
168 • Safety of the neighborhood is key: don’t install anything that will draw “the wrong crowd” or provide hiding places for illicit activities (i.e. restroom building) • Could the shape of the dog park be changed to not so closely resemble a baseball field? An informal poll was taken at the conclusion of the meeting on their feelings about including a dog park. 5 residents said yes, 4 said they were indifferent, and 1 said yes if the parking lot went N/S and a “huge hell no!” if the lot remained as E/W.
After the community input meeting staff followed up with staff from the City of DeKalb to discuss the parking requirements for the property if a dog park were installed at the park and whether or not a parking lot would be permitted off of South 1st Street.
City staff provided the District with the following information:
• Parking along S. 1st St. as shown on the attached plan is not advisable due to the proximity to the Barb Blvd. intersection and a higher speed limit along S. 1st St. Accessing a parking lot off of Barb Blvd. would be safer than one along S. 1st St. Moving the parking area along S. 1st St. further south is limited by the Fairview Park Cemetery boundary. In addition, having the parking lot along S. 1st makes it inconvenient for users of the dog park due to the distance to the park.
• The south side of Barb Blvd. is now restricted to “No Parking from Dec. 1 to April 1”. That restriction was placed there due to the need for parking during the months when the ball fields were in use. The parking restrictions will be reviewed in conjunction with the new proposed uses of the dog park/walking trail.
• The UDO (Unified Development Ordinance) does require off-street parking for “Parks, Playgrounds and Picnic Grounds” at a ratio of “Space equivalent to 1 percent of the total land area. Parking area available along park roads or private drives may be used to fulfill this requirement.” Off-street parking would be required in conjunction with the establishment of the dog park and would have to be available when the park opened. The park site along Barb Blvd. is about 11.2 acres, so 1 percent of that would be about 4,870 sq. ft. The parking lot on the plan is roughly 8,930 sq. ft. so you have more than adequate parking. If you or your park consultant have a more specific parking formula/estimate for dog parks, please forward to me as the UDO does allow an alternate parking requirement if a use is not specifically mentioned.
• City staff would recommend the parking lot shown on the provided plan be made one-way in and out.
Recommended Next Steps: Staff recommend that the District pursue the master plan for the Barb Boulevard property that includes a dog park. There has been support for including a dog park on the south side of town and there has been no objection from the surrounding neighbors for including it at this location. In fact, it has been expressed that several residents on the south side of the community are already using the old baseball field as an informal dog park. If the District were to remove the ballfield and ballfield fencing, we would be removing an amenity that is currently being informally used by residents.
Staff also recommend further research into ways to reduce the cost and scope of the parking that would be required by the City if the dog park were built. City staff have indicated that they would be willing to consider alternatives to the specifications in the City’s UDO since it is not specific to dog parks.
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Once the final questions regarding parking have been resolved, staff recommending reviewing the master plan for the entire park complex, including the Barb Blvd. property along with the Kiwanis Park Master plan and consider adoption of the overall master plan.
170 Board of Commissioners Board Meeting
Agenda Item VII.g. July 18, 2019
SUBJECT: Discussion of Recreation Job Descriptions and Pay Grades
SUBMITTING DEPARTMENT: Recreation
EXECUTIVE DIRECTOR APPROVAL:
BACKGROUND INFORMATION: Human Resources and the Recreation Department have reviewed and updated all job descriptions for the Recreation Department and included them for the Board to review. Staff evaluated the current job duties of each position along with the corresponding classification on the pay grade range schedule. As a result, staff recommends the following:
• Change the Athletic Coordinator to the Athletic Supervisor. (Note that the District had an Athletic Supervisor position previously that was held by Bill Ryder. When Mr. Ryder was moved into the Superintendent of Recreation position this Athletic Supervisor position was not filled). o After review of the Athletic Coordinator duties, staff found this individual has responsibilities that are at a Supervisor level rather than a Coordinator level. The District has asked the coordinator to take on full responsibility for supervising athletic programs and facilities, rather than assisting the Superintendent of Recreation. This allows the Superintendent position to focus on leading the Division and creating new programs and partnerships. • Reclassify the Athletic Supervisor position and the Recreation Supervisor position from a pay grade 5 to a pay grade 4. o Currently the positions classified as Pay Grade 5 are the Recreation Supervisor, Park Supervisor (Unfilled), and the Golf Maintenance Superintendent. The salary range for a pay grade 5 is $50,201 to $75,302 o Currently the positions classified as Pay Grade 4 are the Team Leader positions, Golf Clubhouse Operations Manager (unfilled), and HR & Payroll Manager. The salary range for a pay grade 4 is $43,882 to $65,823. o Reclassifying both positions would not result in an immediate pay rate change for either employee as they both fall within the range of pay grade 4. o Staff has also done an external market analysis and found that the Supervisor’s pay ranges fall within industry, specifically the State of Illinois, standards in pay grade 4. HR Source, in conjunction with the Illinois Parks and Recreation Association, recently
171 completed a salary survey, which 132 agencies participated in, DPD among those participating. The following data is pulled from our FY20 Pay Grades and the aforementioned salary survey. By classifying the two Supervisor positions as pay grade 4, the district is competitive with the area and State in general. According to the 2019 Park and Recreation Compensation Survey done by HR Source, the median for a Recreation Program Manager, with a budget similar to the DPD, is $51,043. The total median salary for this position in the state is $54,806, almost identical to our average. o The District has also done an internal analysis of the level of responsibilities of these position. The criteria looked at in determining where these positions would fall include program and staff supervisory responsibility, budget responsibility, and the impact that their decisions have on the District overall. In considering the external data as well as the comparable internal
The following job descriptions are submitted for the Board’s review: 1. Recreation Office Coordinator 2. Athletic Supervisor (formerly Athletic Coordinator) 3. Recreation Supervisor
The proposed changes to the pay grade schedule are also attached for the Board’s review.
172 DEKALB PARK DISTRICT SALARY RANGES
Exempt (E) PAY SALARY R POSITIONS: Non‐Exempt (N)* GRADE MIN MID MAX
10 98,366 122,957 147,548 Executive Director E ______9 85,984 107,479 128,975 Empty ______8 75,160 93,951 112,741 Empty ______7 65,700 82,125 98,550 Superintendent of Finance E Superintendent of Parks and Devlopment E Superintendent of Marketing & Golf Operations E Superintendent of Recreation E ______6 57,430 71,787 86,144 E ______5 50,201 62,751 75,302 Program Supervisor E Park Supervisor E Golf Maintenance Superintendent E ______4 43,882 54,853 65,823 Team Leader ‐ Park Maintenance N Team Leader ‐ Landscape N Team Leader ‐ Facilities N Golf Clubhouse Operations Manager E Human Resource & Payroll Manager E Recreation Supervisor E
______3 38,359 47,948 57,538 Athletic Coordinator E Athletic/Aquatic Coordinator E Capital Projects Level 2 N Golf Maintenance Asst. Supt. N Recreation Office Coordinator N ______2 33,530 41,912 50,295 Parks Maintenance Level 2 N Golf Maintenance Worker N Accounting & Administrative Assistant N ______1 29,310 36,637 43,964 Parks Maintenance Level 1 N Administrative Assistant (PT‐IMRF) N
* Non‐Exempt employees are shown in this table at 2080 hours per year, which does not reflect overtime pay earned.
173 SALARY GRADE RANGES ‐ DRAFT FY 2020 FULL‐TIME POSITIONS: (E) PAY SALARY RANGE (N)* GRADE MIN MID MAX
10 98,366 122,957 147,548 Executive Director E 9 85,984 107,479 128,975
8 75,160 93,951 112,741
7 65,700 82,125 98,550 Superintendent of Finance & Administration E Superintendent of Marketing & Golf Operations E Superintendent of Parks and Development E Superintendent of Recreation & Facilities E 6 57,430 71,787 86,144
Recreation Supervisor E Golf Maintenance Superintendent E 5 50,201 62,751 75,302 Park Supervisor E 4 43,882 54,853 65,823 Golf Clubhouse Operations Manager E Athletic Supervisor E Recreation Supervisor E Human Resource & Payroll Manager E Parks Maintenance Team Leaders N 3 38,359 47,948 57,538 Aquatic Coordinator E Athletic Coordinator E Parks Maintenance III N Golf Maintenance Assistant Superintendent N Recreation Office Coordinator N 2 33,530 41,912 50,295 Accounting & Administrative Assistant N Golf Maintenance Level II N Parks Maintenance Level II N
Parks Maintenance Level I N 1 29,310 36,637 43,964
* Non‐Exempt employees are shown in this table at 2080 hours per year, which does not reflect overtime pay earned.
174 DeKalb Park District Position Description
DEPARTMENT: Recreation
TITLE: Athletic SupervisorCoordinator
CLASSIFICATION: Full-Time, Exempt
SUMMARY OF POSITION: Responsible for developing, implementing and evaluating a variety of athletic programs for youth and adults; managing the . Sports and Recreation Center (SRC) and athletic field operations, including daily activities, scheduling, and risk management; and Coordinates and supervisinges program staff, preparinges and monitorings program budgets, and assistings with marketing programs to the community. Oversees the operations at the Sports and Recreation Center (SRC), including overseeing daily activities, facility scheduling and maintenance, and risk management.Shares the responsibility for the overall management of the Sports and Recreation Center. Duties include but are not limited to overseeing daily activities of the Sports and Rec Center as well as athletic field operations; planning, implementation, and evaluation of youth and adult athletics and overall risk management procedures.
SUPERVISION RECEIVED: Reports to the Superintendent of Recreation. Athletic Supervisor
SUPERVISION EXERCISED: Provides supervision to seasonal SRC staff; and athletic program staff, volunteers, and contractual umpires/referees. Assists the Athletic Supervisor in the supervision of Sports and Recreation facility staff, and seasonal athletic program staff.
ESSENTIAL DUTIES AND RESPONSIBILITIES: The duties and responsibilities listed below are illustrative only and are not meant to be a full and exhaustive listing of all the duties and responsibilities of this position.
1. Develops, plans and implements athletic programs and events suited to the changing needs of the community. Keeps current on athletic trends and interests.
2. Evaluates athletic programs, events, and facilities and makes recommendations to improve, modify, continue, or eliminate the program offerings to the public.
3. Actively markets programs and facilities to the community.
4. Actively seeks feedback from the public to ensure continuous improvement in District programs, events, and services.
5. Manages Oversees the daily operations of the SRCports and Recreation Center activities including coordination with DeKalb School District #428, use by other groups, and organizations, and DeKalb Park District programs.
175 6. Coordinates the use of outdoor athletic fields for District programs, outside groups and organizations.
7. Develops and implements program budgets; monitors revenues and expenses and prepares reports as requested. Makes recommendations for capital improvements.
1. Assists in program registration functions and maintaining program records. Accounts for all funds received and daily deposits. 8.
2. Recruits, hires, trains, supervises, and evaluates staff. 9.
1. Promotes a positive image for the District by providing excellent customer service 10. Promotes a positive image for the District by providing excellent customer service and responding to inquiries and complaints in a timely and professional manner.
Actively seeks feedback from the public to ensure continuous improvement in District programs and services. Will seek feedback from the public regarding programs and services.
11. Incorporates risk management practices in the implementation of programs and facility operations. Completes reports, documentation, and District wide assessments. Complies with overall District risk management goals and objectives.
12. Attends meetings as requested and maintains open communication with the Superintendent of Recreation.
Communicates regularly with the Keeps the Superintendent of RecreationAthletic Supervisor to keep him/her informed/updatedinformed regarding all areas of responsibilities. Communicates problems and successes in a timely fashion.
9. Will be responsible for building and/or program supervision as assigned.
10. As assigned, will Pperforms coaching/referreeing duties for specific athletic programs as assigned.
Must be able to work a flexible schedule to include evenings, weekends, and occasional holidays.
13. Other duties as assigned.
11. Must be able to work a flexible schedule to include evenings, weekends and occasional holidays.
12. Other duties as assigned.
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PERIPHERAL DUTIES:
1. Participates in community groups and committees that relate to area of responsibility.
2. Serves on internal agency committees or project teams with other park district employees for the benefit of the entire park district.
3. Attends conferences, seminars, and educational sessions and participates in professional associations as they pertain to area of responsibility.
DESIRED MINIMUM QUALIFICATIONS:
1. 1. Education and Experience:
A. A. BBachelor’s Degree in Parks and Recreation or related field.
B. Twohree (23) to fourFive (45) B. Two (2) years years experience in athletic administration, with emphasis on supervision, athletic pprogramming development/implementation/monitoringing, and facility management.
2. 2. Necessary Knowledge, Skills and Abilities:
A. A. Knowledge of all phases of recreation programming with an emphasis on youth and adult athletic programs.
B. Ability to train, lead and direct staffB. Staff supervisory skills.
C. AC. Ability to communicate effectively both orally and in written format.
D. D. Facility management skills ofto include daily activitiesoperations and maintenance.
E. Ability to learn and display proficiency at using the District’s registration software.
F. AE. Ability to make informedsound decisions with proper and ffollow through on all decisions.
F. Basic computer skills to include word processing, email, and website navigation, and program rregistration software.
G. AG. Ability to interact with customers in a professional mannern understanding of good customer relations.
H. Ability to develop and implement program and facility budgets and to be fiscally accountable for areas of responsibility. H. I. Ability to speak, read, comprehend and verbally communicate in the English language.
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SPECIAL REQUIREMENTS:
1. 1. Possession of a valid driver’s license.
2. 2. Must have or obtain certification in First Aid, CPR, and AED within 6 months of employment.
3. Must be able to work evenings, weekends, and holiday hours as required.
PHYSICAL DEMANDS:
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee is frequently required to drive, stand, sit, walk, ssee, hear, and speak. The employee is occasionally required to work for long periods on a computer.
The employee must occasionally lift and/or move up to 25 lbslbs. by themselves or 7550 lbs. with assistance. Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, and the ability to adjust focus. The employee may need to stand for prolonged periods of time and be required to walk, run, run, jog, or perform other physical maneuvers in order to demonstrate a skill or component of a program.
WORK ENVIROMENT:
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee works near people playing a variety of sports such as but not limited to softball, baseball, soccer, basketball , and football. The employee may be exposed to outside weather conditions during outdoor events, including extreme heat and humidity, cold, and rain. While performing the duties of this job, the employee often works near boisterous and agitated spectators or in severe weather conditions. The employee is occasionally exposed to maintenance machines, chemicals, fuels, and turf products. The noise level in the work environment is usually low to moderate.
SELECTION GUIDELINES:
Formal application, rating of education, and experience; oral interview and reference and /or background check; job related tests may be required.
The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related, or a logical assignment to the position.
178 The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.
APPROVALS:
______Human Resource & Payroll Manager Date
______Executive Director Date
Board Approvals: Effective Date: September 1, 2006 Revision DatesHistory: October 1, 2009
October 24, 2011 Revised: April 10, 2014
179 DeKalb Park District Position Description
DEPARTMENT: Recreation
TITLE: Recreation SRC Office Manager Coordinator
CLASSIFICATION: Full-Time, Non-Exempt
SUMMARY OF POSITION: Provides clerical and administrative support to the Recreation Department. for the Athletic Department and the Sports and Recreation CenterRecreation Division. Responsible for routine and complex office and administrative support as well as assisting in the administration of policies and procedures for the department. Responsible for office support, assisting with registration of program and facility participants, ensuring the District’s administrative policies and procedures are followed, and all areas of the front desk supervision at the Sports & Recreation Center, Haish Gym and Hopkins Pool.
SUPERVISION RECEIVED: Reports to the Superintendent of RecreationAthletic Supervisor.
SUPERVISION EXERCISED: Supervises seasonal staff. May Ssupervises seasonal part time front desk staff at recreation facilitiesstaff.
ESSENTIAL DUTIES AND RESPONSIBILITIES: The duties and responsibilities listed below are illustrative only and are not meant to be a full and exhaustive listing of all the duties and responsibilities of this position.
1. Performs clerical and administrative duties for the Recreation Department, including answering phones, providing customer assistance, balancing cash receipts, ensuring the proper internal controls for handling cash are followed, word processing, , administering facility rentals, and assisting with timesheet approvals in the timekeeping system.
2. Uses the District’s registration software to set-up new programs and register program participants. Trains other staff on using the software as needed.
3. Assists with processing employment paperwork for the Department for new hires, re-hires, and terminations; and assists with training and orientation of seasonal staff.
4. Records and balances daily cash receipts with computer cash balances; ensures all money is accounted for properly in all the Department’s programs.
180 5. Assists in the procurement of materials and supplies for the Department.
6. Hires, supervises, schedules, and trains the front desk staff at Hopkins Pool, the SRC, and Haish Gym. Hire, train, schedule and supervise front desk staff at all recreation facilities.
7. Solicits sponsor fees for youth athletic programs.
8. Assists the Recreation staff administering department programs (e.g., soccer, day camps, etc.) including preparation of rosters, notices, reports, and the marketing of programs.
9. Promotes a positive image for the District by providing excellent customer service and responding to inquiries and complaints in a timely and professional manner.
10. Assists in the risk management activities of the Recreation Department.
11. Other duties as assigned. Oversee cash handling procedures at recreation facilities.
Oversee program registration and pass sales and effectively handle registration issues.
Using the registration software, create and update programs, leagues and memberships for registration.
Oversee facility rental reservations and outside group visits for Haish Gym and Hopkins Pool, including rental agreements, payments and upkeep of the schedule.
1. Performs clerical and administrative work answering phones, providing customer assistance, cashiering, data processing, preparing invoices and bookkeeping.
2. Registers program and facility participants.
3. Supports and assists with the personnel functions of the department to include processing new hire, training and termination documentation,; assisting with the preparation of payroll,; and assisting with training and orientation of seasonal staff.
4. Records and balances daily cash receipts with computer cash balances.
5. Assists in the procurement of department materials and supplies.
6. Operates office machines as required.
7. Opens and closes the officeHaish Gym, Hopkins Pool and Sports and Rec Center as needed.
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8. Solicits sponsor fees for youth athletic programs.
9. Inputs data to office and department forms. Manages RecTracregistration software, makes posting to accounts and compiles data for various reports.
10. Acts as the custodian of department documents and records. Establishes, indexes, and maintains filing system using independent judgment.
11. Receives incoming correspondence and process outgoing correspondence.
12. Assists the Recreation Staff Athletic Supervisor and Athletic Coordinator in the preparation of rosters, notices, reports, and the marketing of programs.
13. Promotes a positive image for the District by providing excellent customer service and responding to inquiries and complaints in a timely and professional manner. Will seek feedback for the public regarding programs and services.
14. Assists in the risk management activities the risk managementactivities of the of the Recreation FacilitiesSports and Recreation Center.
15. Other duties as assigned.
PERIPHERAL DUTIES:
1. Provides backup to related positions.
2. Operates a District vehicle to conduct local Park District business.
3. Serves on internal agency committees or project teams with other Park District employees for the benefit of the entire District. 1. Provides backup to related positions.
2. Operates a park district vehicle to run errands.
DESIRED MINIMUM QUALIFICATIONS:
1. Education and Experience:
A. High school graduate or GED equivalent.
B. Three (3) - Five (5) years of increasingly responsible office experience. A. Graduation from a high school or GED equivalent with specialized course work in general office practices such as word processing, filing, accounting and bookkeeping.
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B. Two (2) years of increasingly responsible office and customer service experience, or any equivalent combination of related education and experience.
C. One (1) year of supervisory experience
2. Necessary Knowledge, Skills, and Abilities:
A. Working knowledge of Microsoft Office 365 suite (Excel, Word, PowerPoint, Outlook) and Adobe Acrobat Pro DC.
B. Ability to learn and display a proficiency at using the District’s registration software.
C. Ability to perform cashier duties accurately and follow the District’s internal controls for handling cash.
D. Ability to greet and interact with customers in a professional manner, including answering questions and resolving complaints.
E. Ability to communicate effectively verbally and in writing. A. Working knowledge of computers and electronic data processing; working knowledge of modern office practices and procedures; some knowledge of accounting principles and practices.
B. Skill in operation of office equipment.
C. Ability to perform cashier duties accurately.
D. Ability to effectively meet and deal with the public.
E. Ability to communicate effectively verbally and in writing.
F. Ability to handle stressful situations.
SPECIAL REQUIREMENTS:
1. 1. Possession of a valid driver’s license.
2. Must have or obtain certification in CPR and AED within six months of employment. Must have or obtain certification in CPR and AED within six months.
TOOLS AND EQUIPMENT USED:
183 1. Phone, computer, software, copy machine, fax machine, and calculator. Phone, personal computer including work processing and registration software, copy machine, fax machine, and calculator.
PHYSICAL DEMANDS:
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee is frequently required to work in an office and spend a considerable amount of time sitting while working on a computer, standing, walking, and driving. The employee must be able to lift light to moderate objects weighing up to 25 lbs. The employee is occasionally required to travel to and from park district facilities and other sites for meetings. Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception and the ability to adjust focus.
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee is frequently required to work in an office and spend a considerable amount of time sitting at a computer. The employee is occasionally required to travel to and from park district facilities and other sites for meetings.
Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception and the ability to adjust focus.
WORK ENVIROMENT:
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job the employee works in an office near computers and data processing equipment, fax machines, telephones, copiers, and other office machinery. The employee also works at the front desk of Hopkins Pool to greet and register customers as they enter. The front desk area can get hot during warm summer days. The noise level in the work environment is usually low to moderate.
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job the employee works near computers and data processing equipment, fax machines, telephones, copiers, and other office machinery. The noise level in the work environment is usually conducive to office work.
184 SELECTION GUIDELINES:
Formal application, rating of education and experience; oral interview and reference and /or background check; job related tests may be required.
The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related, or a logical assignment to the position.
APPROVALS:
______Human Resource & Payroll Manager Date
______Executive Director Date
The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.
Board Approvals: Effective Date: September 1, 2006 Revision Dates: History: October 24, 2011 Revised April 10, 1014 Revised March 1, 2015
Revised November 19, 2015
185 DeKalb Park District Position Description
DEPARTMENT: Recreation
TITLE: Recreation Supervisor
CLASSIFICATION: Full-Time, Exempt
SUMMARY OF POSITION: Responsible for the developing, implementing, supervising, and evaluating a variety of innovative planning, implementation and evaluation of a variety of recreation and education programs for youth and adults. Recruits, schedules,Coordinates and supervises all program staff, prepares and monitors all program budgets, and assists with marketing programs to the community. is responsible for working with the Facilities/Marketing Supervisor to market programs. Oversees the daily the operations and maintenance atof the Haish Gymnasium, including to include but not limited to overseeing daily activities, facility scheduling and and maintenance, staffing, and risk management., and preparing/ and monitoring the budget.
SUPERVISION RECEIVED: Reports to the Superintendent of Recreation & Facilities.
SUPERVISION EXERCISED: Directly Ssupervises facility staff including building supervisors, maintenance staff and office/desk staff along with a variety of seasonal recreation program staff, and instructors.
ESSENTIAL DUTIES AND RESPONSIBILITIES: The duties and responsibilities listed below are illustrative only and are not meant to be a full and exhaustive listing of all the duties and responsibilities of this position.
1. Develops, plans, and implements and supervises innovative instructional, recreational, and educational programs and events that are relevant to suited to the changing needs of the community. Keeps current on recreational trends and interests.
2. Evaluates and supervises programs, and events, and facilities and makes recommendations to improve, modify, continue, or eliminate the program offerings to the public.
3. Continually identifies nation-wide and local trends in recreational and educational programming and develops and implements similar programs and opportunities to District residents and participants. For educational programming, this includes day camps, days off school care, preschool, and early childhood, youth and teen programs.
4. Actively seeks feedback from the public to ensure the current roster of recreational and educational programming, events and services are meeting the needs of the community and the long and short-term goals of the District.
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3.5. Actively markets the District’s recreational and educational programs programs and facilities within area of responsibility including the development of program material for the seasonal brochure.
6. Hires, supervises and trains staff to provide quality recreational and educational programming in a safe atmosphere for both participants and staff.
7. Promotes a positive image for the District by providing excellent customer service and responding to inquiries and complaints in a timely and professional manner.
8. Assists in preparing and maintaining budgets for assigned program areas that are cost effective and meet the fiscal goals of the park district. Makes recommendations for capital improvements.
4. Coordinates the CPR and First Aid training for the District.
5.9. Oversees the daily operations of Haish Gymnasium including coordination of outside users, rentals, and DeKalb Park District programs.
6. Assists inSchedules and monitors daily maintenance of Haish Gymnasium. Plans and implements seasonal maintenance tasks.
7.10. Oversees program registration functions and maintains program records. Displays proficiency at using the District’s registration software. Accounts for all funds received and daily deposits.
8. Responsible for the development and implementation of the budget. Monitors revenues and expenditures and prepares reports as requested. Authorizes departmental purchases within policy limitations. Makes recommendations for Capital improvements.
9. Recruits, hires, trains, supervises, and evaluates staff.
10. Promotes a positive image for the District by providing excellent customer service and responding to inquiries and complaints in a timely and professional manner. Actively seeks feedback from the public to ensure continuous improvement in District programs, events, and services.Will seek feedback from the public regarding programs and services.
11. Incorporates risk management practices in the implementation of programs and facility operations. Completes reports, documentation, and District wide assessments. Complies with overall District risk management goals and objectives.
187 12. Works closely and cooperatively with other department heads in the allocation of staffing, fiscal, material and equipment resources to maximize the benefit of the park district.
12. 13. Attends all meetings as requested and maintains open communication with the Superintendent of Recreation.
Communicates regularly with the Superintendent of Recreation to keep him/her informed/updated regarding all areas of responsibility.
13. Other duties as assigned.
Keeps the Superintendent of Recreation & Facilites informed regarding all areas of responsibilities. Communicates problems and successes in a timely fashion.
14. Other duties as assigned.
SAFETY & RISK MANAGEMENT DUTIES: Acts quickly and calmly in emergency situations. Maintains a working knowledge of all general agency and department-specific safety rules. Addresses unsafe employee and supervisor behaviors by approaching, correcting and coaching. Enforces safety disciplinary policies and procedures. Provides material-handling equipment or staff assistance when lifting and or moving objects 50 lbs. or heavier as necessary. Provides a department-specific safety orientation for all new employees that includes job instruction, safety and ergonomic training. Holds employees and supervisors accountable for promptly reporting work-related property damage or patron injuries. Completes incident/accident report forms and promptly forwards them to the agendy Claims Contact. Attends safety program and in-service education meetings. Makes specific budget allocations for the purchase of safety equipment, safety services and safety training. 11. Provides information and resources needed for PDRMA Loss Control Program Review meetings.
PERIPHERAL DUTIES:
1. Periodically substitutes for absent staff, program supervisors, or instructors as necessary.
1. Instructs2. Teach and certifiesy Ppark Ddistrict staff in First Aid and CPR. and keep staff informed of training updates for compliance with state laws and agency policies.
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2. Attends Park Board meetings and reports on area of responsibility.
2. 4. Participates in community groups and committees that relate to area of responsibility.
3. 5. Serves on internal agency committees or project teams with other Ppark Ddistrict employees for the benefit of the entire park dDistrict.
4. Attends conferences, seminars and educational sessions and participates in professional associations as they pertain to area of responsibility.
5. Attends conferences, seminars and educational sessions and participates in professional associations as they pertain to area of responsibility.
DESIRED MINIMUM QUALIFICATIONS:
1. Education and Experience:
A. A. BBachelor's degree in Parks and Recreation or related field.
B. Two (2) to four (4) years experience in recreation administration with an emphasis on sup emphasis on ssupervision, recreation programming, and facility B. mmanagement.
2. Necessary Knowledge, Skills and Abilities:
A. Knowledge of all phases of recreational and educational programming with an emphasis on A. youth and adult programs.
B. Ability to develop and run innovate programs that meet the needs of the community.
B.C. Ability to hire, train, lead, and direct staff Staff supervisory skills.
D. Ability to communicate effectively both orally and in written format.
C.
D.E. Facility management skills of daily activitiesto include daily operations and maintenance.
189
F. Ability to learn and display a proficiency at using the District’s registration software.
E.G. Ability Ability to make informed sound decisions with proper and ffollow through on all decisions.
F. Basic computer skills to include word processing, email and website navigation, program registration software.
G.H. Ability to interact with customers in a professional manner An understanding of good customer relations.
H. AAbility to develop and implement program and facility budgets and to be I. fiscally accountable for areas of responsibility.
I. Ability to speak, read, comprehend and verbally communicate in the English language.
SPECIAL REQUIREMENTS:
1. Possession of a valid driver’s license.
2. Must have or obtain certification in First Aid, CPR, and AED.
3. Evenings, weekends and holiday hours may at times be required.
PHYSICAL DEMANDS:
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee is frequently required to drive, stand, walk, climb stairs, see, hear and speak. The position requires substantial time on the phone, sitting in front of a computer and sitting at a desk.
The employee must occasionally lift and/or move up to 25 lbs. by themselves or 7550 lbs. with assistance, and a few times exceeding that with assistance.
Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, and the ability to adjust focus. The employee may need to stand for prolonged
190 periods of time and be required to walk, run, jog or perform other physical maneuvers in order to demonstrate a skill or component of a program.
WORK ENVIRONMENT:
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties associated with of this job the employee may work near people playing a variety of sports, instructors conducting children/adult activities or specialized program classes (e.g. karate, gymnastics), or near a fitness center. The employee may be is occasionally occasionally be exposed to loud noises such as athletic or special events with crowds., children’s activities and physical education classes, televisions, irate customers, and fitness center noise. The position is exposed to outside weather conditions during outdoor events, including extreme heat and humidity, cold and rain or snow. a variation in temperature, inclement weather and a variety of terrain.
SELECTION GUIDELINES:
Formal application, rating of education and experience; oral interview and reference and /or background check; job related tests may be required.
The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related, or a logical assignment to the position.
The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.
APPROVALS: ______Human Resource & Payroll Manager Date
______Executive Director Date
Board Approvals: Effective Date: September 1, 2006 Revision DatesHistory: October 24, 2011
Revised: April 10, 2014
191 DRAFT Revision: October 13, 2015
192 Board of Commissioners Meeting
Agenda Item VI.h. July 18, 2019
SUBJECT: Action on Authorization of a Tree Carving at Annie’s Woods Park
SUBMITTING DEPARTMENT: Administration
BACKGROUND INFORMATION: Andy Raih, Street Superintendent for the City of DeKalb was a participant in the DeKalb Chamber of Commerce Leadership Academy this past year. Leadership Academy participants are required to complete a project as a part of their participation in the Leadership Academy.
Last summer a large hackberry tree snapped off about 12 feet up during a storm in the middle of Annie’s Woods. This essentially resulted in a large pole in the park that staff thought might make a good spot for a carving. Staff were unsuccessful at finding a carver to do the job economically, but before the tree was removed, there was a discussion with Mr. Raih. He and his team from the Academy have found an accomplished carver who thinks the tree is perfect. They have also found sponsors to pay for the carving, which would be done on August 12, 2019. The District would place a small plaque similar to our memorial tree and bench plaques thanking the sponsors.
The agreement with the Leadership Academy would require that the tree carver provide a certificate of insurance to the District. The District would also retain rights of ownership of the tree and would reserve the right to remove the tree and the carving should it become unsafe or damaged. The attached pictures of eagle carvings show the artwork that will be carved. It will not be an exact replica of these as the carver tries to make each one slightly different to keep them unique.
RECOMMENDED ACTION: Authorize the Tree Carving at Annie’s Woods Park by the Leadership Academy contractor.
1 2 Y N 1 2 Y N President Phil Young Commissioner Gail A. Krmenec
Commissioner Dag Grada Commissioner Commissioner Dean Holliday
193
194 Board of Commissioners Meeting
Agenda Item VI.i. July 18, 2019
SUBJECT: Action on Construction Easement with the City of DeKalb for the DeKalb Nature Trail at 1st Street
SUBMITTING DEPARTMENT: Parks and Administration
BACKGROUND INFORMATION: The City of DeKalb will be resurfacing North First Street between Dresser Road and Bethany Road this year. Staff at the City of DeKalb have been included in conversations about the possibility of expanding the Nature Trail from First Street to Bethany Road. Knowing that this is a planned future trail expansion project, the engineer for the City of DeKalb has planned for the curb cut to be installed at the 1st Street end of the Nature Trail as a part of this resurfacing project.
A “point of refuge” will also be installed as a part of this project. This point of refuge, or larger concrete pad installation at the end of the Nature Trail will be installed to provide a place for pedestrians and cyclists to wait to cross First Street without obstructing any pedestrians that are utilizing the sidewalk on 1st Street.
In order for the trail to meet the slope requirements of the ADA, there will need to be work done approximately 25 feet from the First Street end of the trail along the trail. This work will primarily be an overlayment of asphalt with a butt joint to connect the new asphalt with the existing trail. The contractors will also be required to restore any disturbed areas along this section of trail once the work is completed.
The easement would grant the City’s contractors the right to do this work on the District’s property. The work would be done at the expense of the City, at no cost to the District. Attorney’s from Ancel Glink have prepared and reviewed the easement and recommend the District approve this.
RECOMMENDED ACTION: Approve the Construction Easement with the City of DeKalb for the DeKalb Nature Trail at 1st Street.
1 2 Y N 1 2 Y N President Phil Young Commissioner Gail A. Krmenec
Commissioner Dag Grada Commissioner Commissioner Dean Holliday
195 TEMPORARY CONSTRUCTION EASEMENT
DeKalb Park District, a governmental entity organized and existing under and by virtue of the laws of the State of Illinois and duly authorized to do business under the Statutes of the State of Illinois, (Grantor), by Phil Young, its Board President, for and in consideration of zero Dollars ($0.00), receipt of which is hereby acknowledged, and pursuant to the provisions of 70- ILCS 1205/10-7 hereby represents that Grantor owns the fee simple title to and grants and conveys to the City of DeKalb (Grantee), a temporary construction easement for the purpose of connecting the Nature Trail to the city sidewalk and point of refuge and other street purposes, on, over, and through the following described real estate:
An area 25 feet along the existing nature trail surface from its intersection with the City ROW extending 2 feet from each paved edge, for the purpose of grade adjustment through resurfacing. Any disturbed areas shall be restored to equal or better condition within 30 days of initial disturbance
See attached exhibit.
The above-described real estate and improvements located thereon are herein referred to as the "premises."
The right, easement and privilege granted herein shall terminate 1 year from the execution of this document, or on the completion of the proposed project, whichever is the sooner.
Grantor shall have and retain all rights to use and occupy the premises and access to Grantor's remaining property, except as herein expressly granted; provided, however, that Grantor's use and occupation of the premises may not interfere with Grantee's use of the premises in the purposes herein described. Upon completion of the improvements, Grantee shall repair any damage to Grantor’s property caused by Grantee.
Grantor, without limiting the interest above granted and conveyed, acknowledges that upon payment of the agreed consideration, all claims arising out of the above acquisition have been settled, including without limitation, any diminution in value to any remaining property of the Granter caused by the opening, improving and using the premises for highway purposes. This acknowledgment does not waive any claim for trespass or negligence against the Grantee or Grantee's agents which may cause damage to the Grantor's remaining property.
Dated this 18th day of July, 2019.
______President, Board of Commissioners DeKalb Park District ATTEST: ______Secretary, Board of Commissioners DeKalb Park District
196 197
Board of Commissioners Meeting
Agenda Item VII.a. July 18, 2019
SUBJECT: Action to approve paid invoices from June and July in the amount of $226,017.98.
SUBMITTING DEPARTMENT: Finance and Administration
BACKGROUND INFORMATION: Attached is the listing of paid invoices dated as listed and presented to the Park Board for approval.
June 28, 2019 100,172.47 July 12, 2019 125,845.51 Total $ 226,017.98
RECOMMENDED ACTION: Motion to approve paid invoices from June and July in the amount of $226,017.98.
1 2 Y N 1 2 Y N President Phil Young Commissioner Gail Krmenec
Commissioner Dag Grada Commissioner Commissioner Dean Holliday
198 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JUNE 27, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt AMERICAN RED CROSS 22200100 CPR/AED FIRST AID 21-01-610-6142 480.00 AMERICAN RED CROSS 22200100 LIFEGUARDING/REVIEW 60-61-640-4231 190.00 AMERICAN RED CROSS 22200100 LIFEGUARD 60-61-610-6104 76.00 AUCA 001591830066 CLEANING OF RAGS & LINENS RH 50-52-650-6504 26.89 AUCA 1591880118 NAPKINS,TABLECTH,BAR MOP LNDRY 10-62-660-6607 337.80 ARTHUR CLESEN, INC. 344023 NUFARM FUNGICIDE 2 JUGS RH 50-52-660-6609 290.00 DWAYNE F. BEYER PP0608-0621 CONTRACTUAL 20-03-640-4251 60.00 BREAKTHRU BEVERAGE 3321500034 CAPTMORGAN,NEW AMSTERDAM VDKA 50-52-650-6502 333.86 BREAKTHRU BEVERAGE 332382930 LIQUOR FOR RH 50-52-650-6502 330.16 CENTERPOINT ENERGY SERVICES 7341701 VISITORS CENTER MAY 19 25-25-630-6302 142.71 CENTERPOINT ENERGY SERVICES 7341701 DUPLEX MAY 19 50-52-630-6302 156.78 CENTERPOINT ENERGY SERVICES 7341701 ELLWOOD HOUSE MAY 19 25-25-630-6302 559.43 CENTERPOINT ENERGY SERVICES 7341701 HOPKINS MAY 19 10-62-630-6302 405.30 CENTERPOINT ENERGY SERVICES 7341701 RH CLUBHOUSE MAY 19 50-52-630-6302 166.78 CENTERPOINT ENERGY SERVICES 7341701 MAINTENANCE MAY 19 10-12-630-6302 331.46 CENTERPOINT ENERGY SERVICES 7341701 CARRIAGE HOUSE MAY 19 25-25-630-6302 419.49 CENTERPOINT ENERGY SERVICES 7341701 SRC MAY 19 20-11-630-6302 981.00 CENTERPOINT ENERGY SERVICES 7341701 HAISH GYM MAY 19 20-10-630-6302 575.88 CENTERPOINT ENERGY SERVICES 7341701 NEHRING CENTER MAY 19 25-26-630-6302 230.58 CENTERPOINT ENERGY SERVICES 7341701 CC/POOL MAY 19 10-62-630-6302 1,135.16 CENTERPOINT ENERGY SERVICES 7341701 RH PRO SHOP MAY 19 50-52-630-6302 99.39 CONSERV FS, INC. 1095 AKROGOLD NL GOASOHOL 10-12-660-6601 963.11 CONSERV FS, INC. 1096 DIESELEX GOLD ULTRA LS DYED BV 50-51-660-6601 493.02 DAILY CHRONICLE 0618 52 WEEKS SUBSCRIPTION DC 10-01-610-6105 327.60 DEKALB PARK DISTRICT 06252019 BANK FOR 5K RUN 60-00-110-1120 300.00 DEKALB PARK DISTRICT 06252019 BANK FOR 4TH OF JULY 60-00-110-1120 400.00 DEKALB PARK DISTRICT 062520192 OFFICE SUPPLIES 10-01-610-6105 7.00 DEIRDRE DOWLING 06142019 GOAT YOGA 20-02-640-4203 465.00 ECOWATER 061519-#10322 ADMIN WATER COOLER SERVICE 10-01-610-6105 38.15 ECOWATER 061519-#84806 HG WATER COOLER SERVICE 20-03-610-6105 22.70 ECOWATER 061519-#95810 HG WATER COOLER SERVICE 20-02-610-6105 19.70 JORY ELENBAAS PP0608-062119 CONTRACTUAL 20-03-640-4261 55.00 EUCLID BEVERAGES LIMITED 12051600 1/2 BBL LITE BEER 10-62-650-6502 109.00 EUCLID BEVERAGES LIMITED 997111 HEINEKEN,LEIN,MGD,MIKES HDR WH 50-52-650-6502 300.75 EUCLID BEVERAGES LIMITED W-12051476 BEER FOR RH 50-52-650-6502 408.20 EUCLID BEVERAGES LIMITED W-12051575 BEER FOR RH 50-52-650-6502 246.50 JAMIE FAIVRE 062419 CLOTHING ALLOWANCE 10-12-610-6125 40.81 JAMIE FAIVRE 062419 BOOT ALLOWANCE 21-01-610-6143 59.99 FASTENAL COMPANY 107519 RAINCOATS/GLASSES 21-01-610-6143 216.75 FERGUSON WATERWORKS #2516 0329996 SMALL SLIDE CHECK VALVE 60-61-660-6603 572.04 FIRST MIDWEST BANK JULY 2019 HSA ACCOUNT CONTRIBUTION 10-01-610-6102 468.75 FIRST MIDWEST BANK JULY 2019 HSA ACCOUNT CONTRIBUTION 10-12-610-6102 1,031.25 FIRST MIDWEST BANK JULY 2019 HSA ACCOUNT CONTRIBUTION 10-62-610-6102 93.75 FIRST MIDWEST BANK JULY 2019 HSA ACCOUNT CONTRIBUTION 20-01-610-6102 262.50 FIRST MIDWEST BANK JULY 2019 HSA ACCOUNT CONTRIBUTION 50-51-610-6102 56.25 FIRST MIDWEST BANK JULY 2019 HSA ACCOUNT CONTRIBUTION 50-52-610-6102 131.25 FIRST MIDWEST BANK JULY 2019 HSA ACCOUNT CONTRIBUTION 60-61-610-6102 206.25 FIRST STUDENT INC 1090012 FIELD TRIP CARLSON ICE ARENA 20-02-640-4215 393.25 GAR SOUTH TRAMPOLINE PARK 0037 CAMPFIELD TRIP 20-02-640-4215 270.00 GORDON HARDWARE 881469 ROPE 50-51-660-6603 1.14 GORDON HARDWARE 881490 SCREWS, FASTNERS & BOLTS 10-12-660-6607 5.18 GORDON HARDWARE 881502 LIVE ANIMAL TRAP 50-52-660-6607 62.99 GORDON HARDWARE 881536 1LB GRAY EXT SCREWS 50-52-660-6603 6.49 GORDON HARDWARE 881536 UTILITY KNIFE & BLADES 50-52-650-6504 12.47 GORDON HARDWARE 881655 PLUGS 10-12-660-6607 5.73 GORDON HARDWARE 881713 SCREWS, FASTNERS - MENS SHOWER 60-61-660-6607 5.50 GORDON HARDWARE 881863 BATTERY & GLAZIERS KNIFE 10-12-660-6603 28.95 GORDON HARDWARE 881878 DRILL BITS 10-12-660-6607 2.69
199 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JUNE 27, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt GORDON HARDWARE 881911 GRILL PAINT & PLAYSAND 10-12-660-6607 32.74 GORDON HARDWARE 882001 KISH KIWANIS PAINT 10-12-660-6607 30.12 GORDON HARDWARE 882267 FLOWER WATERING CANS 50-52-660-6609 21.98 GORDON HARDWARE 882268 PAINT & ROPE - VETERAN'S FLAG 10-12-660-6607 46.91 GORDON HARDWARE 882364 TARGET HEAD MASON CHISEL 10-12-660-6607 14.79 GORDON HARDWARE 882364 PLAYSAND - FRONT WALK REPAIRS 25-25-660-6620 9.58 GORDON HARDWARE 882420 LANDSCAPE ADHESIVE - ELLWOOD 25-25-660-6620 25.16 W.W. GRAINGER, INC. 9196647045 INSTANT COLD PACK 50 CT 21-01-610-6143 187.00 GREATAMERICA FINANCIAL SVCS. 24955780 COPIER LEASE @SRC 20-01-640-6402 77.20 JOHNNY HARRIS PP0608-062119 CONTRACTUAL 20-03-640-4261 55.00 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 10-00-140-1405 1,168.62 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 10-00-210-2105 1,818.69 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 10-01-610-6102 1,972.03 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 10-12-610-6102 6,007.78 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 10-62-610-6102 146.08 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 20-01-610-6102 409.02 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 20-02-610-6102 946.21 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 21-01-610-6102 47.31 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 22-01-610-6102 37.85 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 25-25-610-6102 91.38 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 26-01-610-6102 144.21 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 50-51-610-6102 859.35 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 50-52-610-6102 835.90 HEALTH CARE SERVICE CORP. JULY 2019 JULY 2019 HEALTH INSURANCE 60-61-610-6102 557.93 RYAN HILLIGOSS PP0608-062119 CONTRACTUAL 20-03-640-4261 110.00 BOBBY HIRST PP060818-062119 CONTRACTUAL 20-03-640-4251 180.00 ILLINI SECURITY SYSTEMS, INC. 32656 NEHRING CENTER INTRUSION SYSTE 25-26-660-6604 195.00 ILLINI SECURITY SYSTEMS, INC. 32670 24 HOUR MONITORING SPORTS & RE 20-11-660-6604 195.00 ILLINI SECURITY SYSTEMS, INC. 32671 MAINTAINANCE FIRE ALARM 10-12-660-6604 238.50 ILLINI SECURITY SYSTEMS, INC. 32682 CHAMBER OF COMMERCE 24HR MONIT 25-26-660-6604 155.00 ILLINI SECURITY SYSTEMS, INC. 32710 FIRE ALARM MAINTENANCE 24 HOUR 10-12-660-6604 238.50 ILLINI SECURITY SYSTEMS, INC. 32721 BV PANIC BUTTON INSTALL 21-01-610-6143 290.00 ILLINI SECURITY SYSTEMS, INC. 32722 RH PANIC BUTTON INSTALL 21-01-610-6143 480.00 ILLINI SECURITY SYSTEMS, INC. 32729 ELLWOOD HOUSE VISITOR CENTER I 25-25-660-6604 190.00 ILLINI SECURITY SYSTEMS, INC. 32740 SERVICE CALLS ADDED EMPLOYEES 10-12-660-6604 250.00 GILBERT JOHNSON PP0606-062119 CONTRACTUAL 20-03-640-4260 261.25 JOHNSON TRACTOR MH3561 LOWE BP-230 AUGER HEAD 10-12-660-6607 2,325.00 BRENDA JONES PP0608-062119 CONTRACTUAL 20-03-640-4260 55.00 J.W. TURF, INC. P23049 NEW HYDRAULIC FILTER & OIL 50-52-660-6603 326.24 JASON KLEMM PP0608-0621 CONTRACTUAL 20-03-640-4261 150.00 KISHWAUKEE SPECIAL RECREATION 062519 PROPERTY TAX DISTRIBUTION 26-01-610-6130 46,458.04 LOVELL'S DISCOUNT TIRE 56313 #23 EQUIPMENT REPAIR WOODS #1 10-12-660-6603 197.04 LOVELL'S DISCOUNT TIRE 56322 #23 VEHICLE REPAIR 10-12-660-6603 170.95 MACKLIN INCORPORATED 44449 OVERLOOK PARK PLAYGROUND 38-30-740-7442 1,212.61 MASTERBLEND INTERNATIONAL 54999 GREENS FERTILIZER 50-51-660-6609 230.00 GUY MERENESS PP060819-062119 PP060819-062119 20-03-640-4260 110.00 ELBURN NAPA 688255 BATTERY CABLE & TERMINAL 10-12-660-6603 12.25 ELBURN NAPA 689100 SEA FOAM FOR EZGO ENGINE 50-52-660-6603 6.99 NCPERS GROUP LIFE INS. JULY 2019 JULY 2019 ADDITIONAL 10-00-210-2107 48.00 NEW VALUES MAGAZINE 4212 GOLF AD 50-51-610-6103 125.00 NEW VALUES MAGAZINE 4212 POOL AD 60-61-610-6103 125.00 OFFICE DEPOT, INC. 324028026001 83A TONER 60-61-610-6105 69.89 OFFICE DEPOT, INC. 324028026001 BUBBLE MAILERS 10-01-610-6105 14.49 OFFICE DEPOT, INC. 324028026001 COPY PAPER 10-01-610-6105 73.98 OFFICE DEPOT, INC. 324028026001 STAPLER 10-01-610-6105 28.09 OFFICE DEPOT, INC. 324028026001 COUPON 10-01-610-6105 (27.00) OFFICE DEPOT, INC. 325860409001 TERRACE ROOM - PAPER TOWELS 10-62-660-6607 89.16 ON DECK SPORTS INV116887 WINDSCREENS-KATZ 1&2 38-17-740-7442 630.72
200 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JUNE 27, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt PEPSI BEVERAGES COMPANY 24279358 SUPPLIES FOR RH (5 CASES) 50-52-650-6501 42.48 PEPSI BEVERAGES COMPANY 26185360 SUPPLIES FOR RH (31 CASES) 50-52-650-6501 1,247.49 PEST CONTROL CONSULTANTS 107407 PEST CONTROL - HOPKINS 10-62-660-6604 80.00 PEST CONTROL CONSULTANTS 107407 PEST CONTROL - BV 50-51-660-6604 30.00 PEST CONTROL CONSULTANTS 107407 PEST CONTROL - RH 50-52-660-6604 30.00 PEST CONTROL CONSULTANTS 107407 PEST CONTROL - SRC 20-11-660-6604 50.00 PEST CONTROL CONSULTANTS 107407 PEST CONTROL - HAISH GYM 20-10-660-6604 40.00 PEST CONTROL CONSULTANTS 107407 PEST CONTROL - ELLWOOD 25-25-660-6604 70.00 PEST CONTROL CONSULTANTS 107407 PEST CONTROL - NEHRING CENTER 25-26-660-6604 30.00 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 10-00-210-2105 645.55 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 10-01-610-6102 142.04 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 10-12-610-6102 409.60 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 10-62-610-6102 11.80 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 20-01-610-6102 46.23 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 20-02-610-6102 47.19 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 20-03-610-6102 13.20 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 21-01-610-6102 2.36 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 22-01-610-6102 1.89 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 25-25-610-6102 4.72 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 26-01-610-6102 7.08 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 50-51-610-6102 58.99 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 50-52-610-6102 58.99 PRINCIPAL LIFE INSURANCE CO. JULY 2019 JULY 2019 HEALTH/VISION 60-61-610-6102 37.74 QUILL CORPORATION 7812447 RAFFLE TICKETS 20-01-610-4290 43.54 RANGE SERVANT 92524 Ball Washer 50-51-660-6608 1,145.00 RANGE SERVANT 92524 FREIGHT 50-51-660-6608 213.73 KILTON RAUMAN PP0608-062119 CONTRACTUAL 20-03-640-4260 220.00 REINDERS, INC. 1788719-00 TURO HYDRAULIC OIL 50-51-660-6603 85.21 ROGERS READY MIX & MATERIALS 236445 OVERLOOK PLAYGROUND SIDEWALK 38-30-740-7442 816.24 ROGERS READY MIX & MATERIALS 236445 OVERLOOK PLAYGROUND SIDEWALK 26-01-720-7280 204.51 ROGERS READY MIX & MATERIALS 236445 EARLY PAY DISCOUNT 26-01-720-7280 (1.50) ROGERS READY MIX & MATERIALS 236445 EARLY PAY DISCOUNT 38-30-740-7442 (6.00) ROGERS READY MIX & MATERIALS 236637 OVERLOOK - DROP IN & BENCH PAD 38-30-740-7442 342.60 ROGERS READY MIX & MATERIALS 236637 OVERLOOK - DROP IN & BENCH PAD 26-01-720-7280 85.65 ROGERS READY MIX & MATERIALS 236637 EARLY PAY DISCOUNT 26-01-720-7280 (0.50) ROGERS READY MIX & MATERIALS 236637 EARLY PAY DISCOUNT 38-30-740-7442 (2.00) R.P. LUMBER 1906355525 1X4 16' FJPRIMED PINE 20-10-660-6613 14.99 JOE RUNOWIECKI PP5/25-6/7/19 CONTRACTUAL 20-03-640-4261 110.00 SCHNUCK MARKETS, INC. 070054 KETCHUP, PICKLES, MUSTARD 50-52-650-6501 30.98 SCHNUCK MARKETS, INC. 077147 HOTDOG BUNS 50-52-650-6501 21.97 SCHNUCK MARKETS, INC. 077147 HOTDOG BUNS 50-51-650-6501 6.00 SCHNUCK MARKETS, INC. 086314 HOTDOG & HAMBURGER BUNS 50-52-650-6502 17.91 SCHNUCK MARKETS, INC. 086785 POTATO SALAD & ICE CREAM 50-52-650-6501 114.77 SCHNUCK MARKETS, INC. 087844 HOTDOG BUNS 50-51-650-6501 3.87 SCHNUCK MARKETS, INC. 087844 HOTDOG BUNS 50-52-650-6501 3.87 SCHNUCK MARKETS, INC. 093807 LIMES 50-52-650-6501 2.00 SCHNUCK MARKETS, INC. 254824 CHEESE 50-52-650-6501 4.99 ROBERT SIPES 903389 YARD WASTE DUPMSTER @ SHOP 10-12-670-6701 300.00 SPORTS OF ALL SORTS 2111 #23 CLOTHING T-SHIRTS 10-12-660-6607 1,145.24 SPORTS OF ALL SORTS 2139 MAINT SEASONAL CLOTHING 10-12-660-6607 40.23 SUNDOGIT, INC. CW44478 NEW COMPUTER-M.EMKEN 38-99-740-7456 1,069.41 SUNDOGIT, INC. CW44478 MONITOR CABLES 38-99-740-7456 29.24 SUNDOGIT, INC. CW44478 COMPUTER SHIPPING-M.EMKEN 38-99-740-7456 20.00 SUNDOGIT, INC. CW44479 SURFACE PRO 6 38-99-740-7456 1,131.95 SUPERIOR BEVERAGE CO., INC. 489829 RH BUD GI 312 BI IPA BEER 50-52-650-6502 264.05 SUPERIOR BEVERAGE CO., INC. 489830 BEER FOR BV 50-51-650-6502 103.40 SUPERIOR BEVERAGE CO., INC. 489886 RH BUD MICH ULTRA BUD LT 50-52-650-6502 277.75 SUPERIOR BEVERAGE CO., INC. 489964 BEER FOR RH 50-52-650-6502 163.50
201 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JUNE 27, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt EMILY QUADE 061218 REFUND FOR URBAN CHALLENGE 10-00-200-2001 10.00 PATRICK KIMM 06242019 REFUND - FLAG FOOTBALL 10-00-200-2001 450.00 ERIC SAUBERT 06212019 REFUND - KIWANIS FIELD RENTAL 10-00-200-2001 45.00 RUSSELL SCHOFF 06182019 REFUND - POOL PASS 10-00-200-2001 57.60 CINDY DIAZ 061820192 REFUND - CAMP WEEKLY 10-00-200-2001 130.00 LAUREN BLACK 06142019 REFUND - THEATRE: TAKE A BOW 10-00-200-2001 21.00 RAYMOND COOK 061420192 REFUND - THEATRE: TAKE A BOW 10-00-200-2001 21.00 AMYAH PLENTY 06182019 REFUND - ADULT BALLET/JAZZ 10-00-200-2001 48.00 SONIA LOPEZ 06172019 REFUND - CAMP DEPOSITS (4-10) 10-00-200-2001 70.00 PAULINA JOHNSON 06172019 REFUND - CAMP WEEK 4 10-00-200-2001 120.00 MELINA CASTELLANO 061419 REFUND-DAILY FEE 10-00-200-2001 54.00 VANS ENTERPRISES LTD. 10328 3 GAL PAIL FLEET FASTLINE WHIT 20-11-660-6615 1,840.00
TOTAL: $ 100,172.47
202 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JULY 12, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt ACUSHNET COMPANY 907741953 66146-M - WeatherSof 50-52-650-6503 39.00 ACUSHNET COMPANY 907741953 66146-ML - WeatherSof 50-52-650-6503 78.00 ACUSHNET COMPANY 907741953 66146-L - WeatherSof 50-52-650-6503 78.00 ACUSHNET COMPANY 907741953 66146-XL - WeatherSof 50-52-650-6503 78.00 ACUSHNET COMPANY 907741953 66146-XXL - WeatherSof 50-52-650-6503 39.00 ACUSHNET COMPANY 907741953 66147-ML - WeatherSof 50-52-650-6503 39.00 ACUSHNET COMPANY 907741953 66147-L - WeatherSof 50-52-650-6503 39.00 ACUSHNET COMPANY 907741953 66147-XL - WeatherSof 50-52-650-6503 39.00 ACUSHNET COMPANY 907741953 5208-M120 FJ ICON BLACK 50-52-650-6503 200.00 ACUSHNET COMPANY 907741953 SHIPPING & HANDLING 50-52-650-6503 11.66 ACUSHNET COMPANY 907741953 PAY EARLY DISCOUNT 50-52-650-6503 (22.02) AMERICAN RED CROSS 22203072 LIFEGUARDING - OWENSBY 60-61-640-4231 152.00 AUCA 1591886592 RIVER HEIGHTS GOLF COURSE 50-52-650-6504 30.75 AUCA 1591894565 RIVER HEIGHTS GOLF COURSE 50-52-650-6504 30.75 AUCA 1591896301-07/02/19 MAINTENANCE SUPPLIES 10-62-660-6607 337.80 AUTOZONE, INC. 2654242825 #23 VEHICLE REPAIR TRUCK #30 10-12-660-6603 48.99 DWAYNE F. BEYER 06/22/19-07/01/19 CONTRACTUAL 6.22.19-7.1.19 20-03-640-4251 120.00 LISA BEYNON 071119 REFUND-GOAT YOGA 10-00-200-2001 40.00 BILLY CASPER GOLF 071119 INSTALLMENT #1 38-37-740-7451 5,000.00 CITY OF DEKALB 0201012350-00-07/01/2019 WATER @ WELSH PARK 10-12-630-6303 70.91 CITY OF DEKALB 0601033080-00 JUNE 19 ELLWOOD HOUSE 3.28.19-6.4.19 25-25-630-6303 200.21 CITY OF DEKALB 0601033090-00 MAY 19 CARRIAGE HOUSE 3.25.19-5.28.19 25-25-630-6303 86.39 CITY OF DEKALB 0601182250-00-03/25-05/28 WATER @ ANNIES WOODS 10-12-630-6303 12.55 CITY OF DEKALB 1001043270-00-07/01/2019 BUENA VISTA -03/25-05/24 50-51-630-6303 365.61 CITY OF DEKALB 1301183490-00-07/22/2019 WATER @ MEMORIAL PARK 10-12-630-6303 12.55 CITY OF DEKALB 1401060560-00-07/22/19 WATER @ DEKALB SQUARE PARK 10-12-630-6303 12.55 CITY OF DEKALB JUNE 2019 JUNE SALES TAX 10-62-650-6502 65.00 CITY OF DEKALB JUNE 2019 JUNE SALES TAX 50-51-650-6501 27.00 CITY OF DEKALB JUNE 2019 JUNE SALES TAX 50-51-650-6502 37.00 CITY OF DEKALB JUNE 2019 JUNE SALES TAX 50-52-650-6501 52.00 CITY OF DEKALB JUNE 2019 JUNE SALES TAX 50-52-650-6502 210.00 COMCAST CABLE 0457336 AUG 19 SRC 7.4.19-8.3.19 20-11-630-6301 205.99 COMCAST CABLE 0465214 AUG 19 BV 7.9.19-8.9.19 50-51-630-6301 258.96 COMCAST CABLE 0727563 AUG 19 RH 7.11.19-8.10.19 50-52-630-6301 140.30 COMCAST CABLE 0728769 AUG 19 HAISH 7.13.19-8.12.19 20-10-630-6301 237.47 COMCAST CABLE 0730146 AUG 19 HOPKINS SHELTER 10-12-630-6301 116.90 COMCAST CABLE 0733090 AUG 19 LIONS PARK 7.3.19-8.2.19 10-12-630-6301 116.90 COMCAST CABLE 0741408 AUG 19 ADMIN 7.13.19-8.12.19 10-01-630-6301 290.20 COMCAST CABLE 8771100880457336-07/04/03/08 SRC 07/04/19 TO 08/03/2019 20-11-630-6301 205.99 COMCAST CABLE 8771100880733090-06/26/2019 LIONS PARK 07-03-19-08-02-19 10-12-630-6301 116.90 COMED 0558742000/05/28-06/26 DOG PARK & LIGHTS 10-12-630-6304 402.28 COMED 0558742000/05/28-06/26 KATZ SHELTER 20-03-630-6304 28.67 COMED 1017170009-05/30-06/28 HAISH GYM 20-10-630-6304 589.73 COMED 1017237009/05/24/19-06/25/19 BALL FIELDS - 05/24/19 TO 06/2 20-03-640-4260 82.99 COMED 1017237009/05/24/19-06/25/19 HOPKINS SHELTER 10-12-630-6304 311.01 COMED 1017237009/05/24/19-06/25/19 POOL/CC/ADMIN 60-61-630-6304 4,885.17 COMED 1346820005/05/30-06/28 RH CLUB HOUSE 05/30-06/28 50-52-630-6304 667.38 COMED 1346821002/ 07/01/2019 SHOP@RIVER 5/30-6/28 50-52-630-6304 245.50 COMED 1677034008-6262019 WELSH PARK 5.28-6.26 10-12-630-6304 40.55 COMED 1680085000-05/29/19-06/27/19 SRC - 05/29/19 TO 06/27/19 20-11-630-6304 1,223.25 COMED 1903236001-6/27/2019 ELLWOOD HOUSE-05/28/06/26 25-25-630-6304 725.09 COMED 2205132021-61419 HOPKINS PARK ROYAL 5/15-6/14 10-12-630-6304 141.01 COMED 2607805007/05/30-06/28 DUPLEX NORTH - 05/30/19-06/28 50-52-630-6304 60.51 COMED 2607806004/05/30-06/28 DUPLEX SOUTH / 05/30-06/28 50-52-630-6304 54.78 COMED 2691277006-06/28/19 LIONS PARK - 05/30/19-06/28/19 10-12-630-6304 158.88 COMED 2691462014-06/28/19 NEHRING CENTER - 05/29-06/27 25-26-630-6304 864.81 COMED 2691794002-05/30-06/27 MEMORAIL PARK - 05/30/-06/27 10-12-630-6304 45.31 COMED 2691796006-6/28/19 DEKALB SQUARE PARK-05/29-06/27 10-12-630-6304 48.29 COMED 2950153001-06/28/19 LIBERTY PARK - 05/30/19 -06/28 10-12-630-6304 37.01 COMED 3522001004-062719 LIONS PARK 5.30-6.28 10-12-630-6304 155.88 CONSERV FS, INC. 168497-06/18/2019 PRODEUCE WEED CONTROL 10-12-670-6701 174.75 CRESCENT ELECTRIC SUPPLY CO. S506670902.001-06/19/19 60F ENVIRO 56 IN 120V WHT CEIL 20-11-660-6603 103.33 CRESCENT ELECTRIC SUPPLY CO. S506713450.001-0701/19 #23 SOUTH BUILDING LIGHTS 10-12-660-6607 25.44 DEKALB COUNTY EDC 070919 ANNUAL SPONSORSHIP 10-01-610-6106 1,000.00
203 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JULY 12, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt DEKALB BARB BOOSTERS JULY 9TH 2019 FNB CHALLENGE SPONSORS 10-01-610-6103 1,000.00 DEKALB LAWN AND EQUIPMENT 65530 #25 REPAIR HT131 POLE SAW 10-12-660-6603 165.95 DEKALB COUNTY BROADCASTERS, 19060665 15 SPOT 20-02-640-4201 271.00 DEKALB COUNTY BROADCASTERS, 19060666 POOL RADIO ADS 60-61-610-6103 521.00 DRAFT TECH BEVERAGE SYSTEMS 28449 LINE CLEANING SERVICE 10-62-660-6604 25.00 DRAFT TECH BEVERAGE SYSTEMS 28497 LINE CLEANING SERVICES 10-62-660-6604 25.00 JORY ELENBAAS 06/22/19-07/05/19 CONTRACTUAL 6.22-7.5 20-03-640-4261 275.00 ELGIN BEVERAGE CO. 0000031727 BEER @ RH 50-52-650-6502 171.05 ELISABETH NIEMAN 070919 REFUND-PARENT CHILD SWIM 10-00-200-2001 50.00 MAT EMKEN 061319 JUNE MIPE MEETING 10-12-610-6104 15.00 EUCLID BEVERAGES LIMITED W-12051576 BEER FOR BV 50-51-650-6502 133.80 EUCLID BEVERAGES LIMITED W-12051710 BEER FOR RH 50-52-650-6502 214.30 EUCLID BEVERAGES LIMITED W-12051812 BEER @ RH 50-52-650-6502 688.20 FASTENAL COMPANY ILCOR107709 #23 DISTRICT FIRST AID SUPPLIE 21-01-610-6143 119.95 FASTENAL COMPANY ILCOR107709 #15A POOL SUPPLIES 60-61-660-6607 212.85 FERGUSON WATERWORKS #2516 0331697 4INCH PVC FLANGE FOR IRRIGATIN 50-51-660-6609 25.80 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH SAFETY AWARD - J.ZWEIFEL 21-01-610-6142 50.00 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH BEST BUY NETWORK CABLE 10-01-610-6105 16.19 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH THE WRISTBAND MAN - CAMP WRIST 20-02-620-4215 67.01 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH AMAZON POOL DECK CLOCK 60-61-660-6603 38.99 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH ROCKFORD PD CARLSON ICE ARENA 20-02-640-4215 (112.00) FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH ROCKFORD PD CARLSON ICE ARENA 20-02-640-4215 448.00 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH ROCKFORD PD CARLSON ICE ARENA 20-02-640-4215 2.00 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH USPS ADMIN POSTAGE 10-01-610-6105 165.00 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH AMAZON-PHONE OTTERBOX 10-12-610-6105 36.99 FIRST NATIONAL BANK OF OMAHA 4988659134036566-JUNE 20TH SCITECH MUSEUM CAMP FIELDTRIP 20-02-640-4215 88.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 RH - HOT DOG DAY 50-52-650-6501 24.76 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 BV - HOT DOG DAY 50-51-650-6501 31.36 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 CONCESSION SUPPLIES 50-51-650-6501 75.18 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 FREEZER/FRIG THERMOMETER 10-62-660-6607 7.20 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 FREEZER/FRIG THERMOMETER 50-52-650-6504 7.19 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 CAMPUS MEETS COMMUNITY BOOTH 10-01-610-6103 35.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 5K BANNERS 20-02-620-4202 88.44 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 STAMPS NEW NEIGHBOR WELCOME 10-01-610-6103 55.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 FULL COMPASS 10-62-660-6607 26.50 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 FULL COMPASS 60-61-660-6607 26.49 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 TEAM SUBSCRIPTIONS 10-01-610-6107 295.90 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 LIQUOR POURERS 50-52-650-6504 43.35 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 POWER SUPPLY, POWER CABLE - PW 50-52-660-6607 42.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 CONSTANT CONTACT 50-51-610-6103 22.50 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 CONSTANT CONTACT 50-52-610-6103 22.50 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 BANNER A FRAME SIGNS 20-01-610-4290 39.60 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 COROPLAST 1 SIDED SIGN 60-61-610-6103 75.60 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 4MM COROPLAST 1 SIDED SIGN 20-02-620-4202 25.15 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 CONSTANT CONTACT 10-01-610-6103 65.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 MARKETING GOLF 50-51-610-6103 23.16 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 MOMS GOLF FREE ON MOTHER'S DAY 50-52-610-6103 23.17 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 POST: POOL PASS PURCHASE 60-61-610-6103 40.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 SCHOLARSHIP OUTING BANNERS 20-01-610-4290 111.63 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 SCHOLARSHIP OUTING HOLE SPONSO 20-01-610-4290 23.20 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 PAYPAL 20-02-640-6409 37.80 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 PAYPAY 20-03-640-6409 37.80 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 KEVIN BEVERLY SERVSAFE EXAM 50-51-610-6104 90.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 4TH T-SHIRT DESIGN 20-02-640-4201 17.00 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 MOWER BLADE SHARPENER 50-52-660-6607 209.02 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 HOT DOG DAY - ALDI 50-52-650-6501 13.14 FIRST NATIONAL BANK OF OMAHA 4988659134036913-06/20/19 FIVERR 4TH OF JULY T-SHIRT DES 20-02-640-4201 12.00 FIRST NATIONAL BANK OF OMAHA 4988659157836967-06/20/19 IPRA-CPSI RENEWAL CLASS-EMKEN 10-12-610-6104 579.00 FIRST NATIONAL BANK OF OMAHA 4988659157836967-06/20/19 SAM'S CLUB COFFEE FILTERS 10-12-660-6607 30.78 FIRST STUDENT INC 109414 CAMP-SCI TECH MUSEUM 20-02-640-4215 337.59 FRONTIER 011012-5 JULY 19 ELEVATOR LINE @ HOPKINS 10-01-630-6301 47.37 FRONTIER 8157583809062310-5/06/25/7/24 ELEVATOR@NEHRING LINE 25-26-630-6301 47.37 FUNWAY 07102019 CAMP FIELD TRIP 20-02-640-4215 507.00 ROBERT J. HAMMON 06/22/19-07/05/19 CONTRACTUAL 6.2-7.5 20-03-640-4251 60.00
204 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JULY 12, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt BOBBY HIRST 06/22/19 CONTRACTUAL 6.22-7.5 20-03-640-4251 120.00 ILLINOIS DEPARTMENT OF REVENUE JUNE 2019 IL SALES TAX JUNE 2019 10-62-650-6502 255.26 ILLINOIS DEPARTMENT OF REVENUE JUNE 2019 IL SALES TAX JUNE 2019 50-51-650-6501 106.41 ILLINOIS DEPARTMENT OF REVENUE JUNE 2019 IL SALES TAX JUNE 2019 50-51-650-6502 144.12 ILLINOIS DEPARTMENT OF REVENUE JUNE 2019 IL SALES TAX JUNE 2019 50-51-650-6503 52.18 ILLINOIS DEPARTMENT OF REVENUE JUNE 2019 IL SALES TAX JUNE 2019 50-52-650-6501 204.46 ILLINOIS DEPARTMENT OF REVENUE JUNE 2019 IL SALES TAX JUNE 2019 50-52-650-6502 828.18 ILLINOIS DEPARTMENT OF REVENUE JUNE 2019 IL SALES TAX JUNE 2019 50-52-650-6503 160.39 INBODEN'S MEATS, LTD. 251-00257 HOTDOGS & HAMBURGERS 50-52-650-6501 167.36 INBODEN'S MEATS, LTD. 252-00272 HOTDOGS & HAMBURGERS 50-52-650-6501 172.98 INBODEN'S MEATS, LTD. 253-00150 HOTDOGS & HAMBURGERS 50-52-650-6501 164.36 INBODEN'S MEATS, LTD. 254-00029 HOTDOGS & HAMBURGERS 50-52-650-6501 117.58 INBODEN'S MEATS, LTD. 254-0071 HOTDOGS 50-52-650-6502 175.60 INVIRONMENTS MAGAZINE 203-1747 MAGAZINE MONTHLY BILLING 10-01-610-6103 350.00 JAMES ELLIOTT JAMES ELLIOT 07092019 REFUND - GOAT YOGA 10-00-200-2001 60.00 JOHN DEERE FINANCIAL 41112-33483-07/03/2019 #23 EQUIPMENT REPAIR / WATER P 10-12-660-6603 175.39 JOHN DEERE FINANCIAL 41112-33483-07/03/2019 PARTS PURCHASE D5 10-12-660-6603 210.91 JOHN DEERE FINANCIAL 41112-33483-07/03/2019 BATTERY FOR JD5105 TRACTOR 50-51-660-6603 174.20 JOHN DEERE FINANCIAL 41112-33483-07/03/2019 BALL FIELD EQUIPMENT GATOR 10-12-660-6603 67.15 JOHNSON TRACTOR WR46273 #23 EQUIPMENT REPAIR EI 10-12-660-6603 895.17 KENNETH STERLING 06/22/19-07/05/19 CONTRACTUAL 6.22.19-7.5.19 20-03-640-4261 110.00 JASON KLEMM 06/22/19-07/05/19 CONTRACTUAL 6.22.19-7.5.19 20-03-640-4261 100.00 APC STORES INC. 292090 #23 VEHICLE REPAIR TRUCK #20 10-12-660-6603 6.09 LEGALSHIELD JULY 2019 JULY 2019 PREMIUM 10-00-210-2116 72.75 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH 15 GAZEBO / WEDDING 10-12-660-6607 29.45 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH PAINT GRILLS/ LIGHT POLES 10-12-660-6607 72.47 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #23 PAINT SUPPLIES SIDE W 10-12-660-6607 97.17 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #23 LANDSCAPING 10-12-670-6701 66.38 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15 B COMM. CENTER 10-62-660-6607 18.96 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #23 PAINT/TOOLS 10-12-660-6607 191.20 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH FLOWER SUPPLIES 50-52-660-6609 23.69 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #7 DEK SQUARE BRICKS 10-12-660-6607 127.30 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #7DEK SQUARE BRICKS 10-12-660-6607 127.30 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #23 SUPPLIES 10-12-660-6607 4.75 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15A POOL 60-61-660-6607 14.03 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15A EQUIPMENT REPAIR 60-61-660-6603 57.99 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15 HOPKINS 20-11-660-6614 22.74 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15D BALLFIELD CONCESSION REPQ 20-11-660-6614 15.32 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15 A POOL EQUIPMENT CLOCK/ROL 20-11-660-6614 46.21 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH ROAD REPAIR 50-52-660-6607 221.20 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15 BANDSHELL 10-12-660-6607 73.98 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15 BANDSHELL 10-12-660-6607 (24.66) LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #17 SHELTER SEPTIC TANK 10-12-660-6607 11.39 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15 BANDSHELL 10-12-660-6607 24.67 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #17 SHELTER BATHROOMS 10-12-660-6607 21.51 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #9C VISITOR CENTER 25-25-660-6620 9.18 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15 A SMALL SLIDE 60-61-660-6603 10.51 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #12 HAISH LOBBY 20-10-660-6607 37.92 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15A POOL HERBAL 60-61-660-6603 23.47 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15A POOL CHEMICAL TOOL 60-61-660-6603 18.01 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15A POOL CHEMICAL TOOL 60-61-660-6603 (6.63) LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #15A POOL CHEMICAL TOOL 60-61-660-6603 7.19 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #23 SUPPLIES 10-12-660-6607 5.68 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH PVC PRIMER CEMENT/HOZE NOSSLE 50-51-660-6609 23.78 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #23 SHELTER CLEANING SUPPLIES 10-12-660-6607 4.64 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH #30 PLAYGROUND 38-30-740-7442 38.37 LOWE'S CREDIT SERVICES 99000340705 JUNE 25TH MEGA BOUNTY / 45 GAL. BH WHEEL 50-52-650-6501 79.51 MASTERBLEND INTERNATIONAL 53879 GREENS FERT 50-51-660-6609 230.00 MENARDS-SYCAMORE 2381-06/29/19 Maint Supplies 10-12-660-6607 33.34 MENARDS-SYCAMORE 8685 #23 WELDING SUPPLIES 10-12-660-6607 21.64 R. MICHAEL JUNGCLAS 070519 LGI RECERTIFICATION 60-61-610-6104 150.00 MIKE'S AUTO & TRUCK REPAIR II 33473 #23 VEHICLE REPAIR TRUCK #30 10-12-660-6603 689.23 ELBURN NAPA 690348 EZ GO WHEEL BEARING 50-51-660-6603 52.74 ELBURN NAPA 690348 CARB CLEANER/ELEC CLEANER 50-51-660-6607 9.80
205 DEKALB PARK DISTRICT BOARD REPORT BY VENDOR PAID INVOICES FOR: JULY 12, 2019
VendorName01 InvoiceNum ItemDesc DisplayAccountNum ItemAmt NORTHWESTERN MEDICINE 2019-15 EMPLOYEE ASSISTANCE PROGRAM 10-01-610-6102 504.00 ON EAGLES WINGS EQUINE CENTER 06302019 SUMMER SESSION OF RIDING CLASS 20-02-640-4205 100.00 PDRMA 1562074737 EMP PERF TRAINING-COPPLE 10-01-610-6104 50.00 PDRMA FH19186 PROPERTY INSURANCE 21-01-610-6140 15,837.54 PDRMA FH19186 LIABILITY INSURANCE 21-01-610-6140 10,233.06 PDRMA FH19186 WORKERS COMP INSURANCE 21-01-610-6140 25,988.94 PDRMA FH19186 EMPL PRACTICE INSURANCE 21-01-610-6140 3,651.60 PDRMA FH19186 POLLUTION LIABILITY INSURANCE 21-01-610-6140 478.50 PEPSI BEVERAGES COMPANY 08586965 SODA @ RH 50-52-650-6501 233.58 PEPSI BEVERAGES COMPANY 27973602 SODA @ BV 50-51-650-6501 959.16 PETERSON CLEANING, INC. 36307 HOPKINS LOCKER ROOM CLEANING 60-61-660-6604 1,602.47 REAL TIMING, INC. 19-015 JULY 4 5K TIMING/CHIPPING 20-02-640-4201 460.50 RKM FIREWORKS COMPANY 070419DK 4TH OF JULY FIRE WORKS 2019 20-02-640-4201 14,000.00 SAFEGUARD BUSINESS SYSTEMS 033574423 AP ENVELOPES 10-01-610-6105 714.73 SHAW SUBURBAN MEDIA 10025626- 06/30/19 DC MAGAZINE + MVA PROMO 10-01-610-6103 398.00 SHAW SUBURBAN MEDIA 10025626- 06/30/19 DC MAGAZINE & MVA PROMO 50-51-610-6103 50.00 SHAW SUBURBAN MEDIA 10025626- 06/30/19 DC MAGAZINE & MVA PROMO 50-52-610-6103 50.00 SHAW SUBURBAN MEDIA 10025626- 06/30/19 DC MAGAZINE & MVA PROMO 20-02-640-4201 100.00 SHERWIN WILLIAMS, CO. 1700-3 NO.39/NO.21 SHELTER PAINT 10-12-660-6607 418.80 SHERWIN WILLIAMS, CO. 1719-3 HOPKINS BOLLARDS #15 10-12-660-6607 219.92 SIKICH, LLP 394071 ANNUAL AUDIT PER CONTRACT 22-01-640-6410 3,000.00 SOUTHEASTERN SECURITY 144420 KSRA-3 BACKGROUND CHECKS 10-00-140-1405 55.50 SOUTHEASTERN SECURITY 144420 19 BACKGROUND CHECKS 21-01-610-6144 351.50 SUNDOGIT, INC. CW44514 JULY 2019 IT 10-01-640-6403 900.00 SUNDOGIT, INC. CW44514 JULY 2019 IT 10-01-610-6107 2,124.41 SUNDOGIT, INC. CW44514 JULY 2019 IT (KSRA) 10-00-140-1405 343.95 SUNDOGIT, INC. CW44559 JULY 2019- OFFICE 365 10-01-610-6107 468.75 SUNDOGIT, INC. CW44559 JULY 2019 OFFICE 365 (KSRA) 10-00-140-1405 58.00 SUPERIOR BEVERAGE CO., INC. 480130 BEER @ RH 50-52-650-6502 246.05 SUPERIOR BEVERAGE CO., INC. 489631 BEER @ BV 50-51-650-6502 136.75 SUPERIOR BEVERAGE CO., INC. JULY 3RD 2019 BEER @ BV 50-51-650-6502 100.10 SUPERIOR BEVERAGE CO., INC. JULY2ND2019 BEER @ RH 50-52-650-6502 92.50 SYNDEO NETWORKS, INC. 10263 FIBER OPTIC INTERNET 20-11-610-6107 65.00 SYNDEO NETWORKS, INC. 10263 FIBER OPTIC INTERNET 50-52-610-6107 65.00 SYNDEO NETWORKS, INC. 10263 FIBER OPTIC INTERNET 10-01-610-6107 495.00 THE MULCH CENTER 77920/ JUNEE 27TH 2019 #30 HOPKINS PLAYGROUND 38-30-740-7442 1,360.00 THE MULCH CENTER 77957 #30 HOPKINS PLAYGROUND 38-30-740-7442 1,360.00 VERIZON WIRELESS 9832507816 PARKS 10-12-630-6301 386.71 VERIZON WIRELESS 9832507816 CAMP 20-02-620-4215 55.97 VERIZON WIRELESS 9832507816 ADMIN 10-01-630-6301 66.10 VERIZON WIRELESS 9832507816 INT'L PLAN 10-00-140-1405 42.42 WALMART COMMUNITY/RFCSLLC 07/03/2019 RH 50-52-650-6501 62.93 WALMART COMMUNITY/RFCSLLC 07/03/2019 GOLF FOR KIDS 20-01-610-4290 86.06 WALMART COMMUNITY/RFCSLLC 07/03/2019 BV 50-51-650-6501 12.00 WALMART COMMUNITY/RFCSLLC 07/03/2019 RH 50-52-650-6501 12.00 WALMART COMMUNITY/RFCSLLC 07/03/2019 RH ZIPLOCK BAGS 50-52-650-6501 5.66 WALMART COMMUNITY/RFCSLLC 07/03/2019 TAPE 10-01-610-6103 18.97 WALMART COMMUNITY/RFCSLLC 07/03/2019 RH - CONES 50-52-650-6504 15.44 WALMART COMMUNITY/RFCSLLC 07/03/2019 CLEANING SUPPLIES 60-61-660-6607 29.98 WALMART COMMUNITY/RFCSLLC 07/03/2019 CAMP 20-02-620-4215 80.14 WALMART COMMUNITY/RFCSLLC 07/03/2019 CAMP 20-02-620-4215 51.36 WALMART COMMUNITY/RFCSLLC 07/03/2019 CAMP 20-02-620-4215 43.16 WALMART COMMUNITY/RFCSLLC 07/03/2019 CAMP 20-02-620-4215 16.90 WALMART COMMUNITY/RFCSLLC 07/03/2019 CAMP 20-02-620-4215 44.87 WALMART COMMUNITY/RFCSLLC 07/03/2019 CAMP (JUNE) 20-02-620-4215 30.86 WALMART COMMUNITY/RFCSLLC 07/03/2019 CAMP 20-02-620-4215 33.24 RRD HOLDING COMPANY 19163387 GARBAGE @ RH JULY 2019 50-52-660-6602 152.30 RRD HOLDING COMPANY 19163388 GARBAGE @ BV JULY 2019 50-51-660-6602 70.65 RRD HOLDING COMPANY 19163589 GARBAGE @ HG JULY 2019 20-10-660-6602 117.75 TARA WILKINS 071119 REFUND-GOAT YOGA 10-00-200-2001 20.00 WINDY CITY DISTRIBUTING, LLC. 320912 BEER @ RH 50-52-650-6502 283.00
TOTAL: $ 125,845.51
206 DEKALB PARK DISTRICT Year‐to‐Date Fund Summary June 2019 (unaudited)
General Fund Recreation Fund Revenues 937,444 Revenues 349,472 Expenditures 474,375 Expenditures 233,010 Transfers ‐ Transfers ‐ Net > 463,068 Net > 116,462 Fund Balance= 1,415,335 Fund Balance= 566,127
Insurance Fund Audit Fund Revenues 59,032 Revenues 13,923 Expenditures 11,708 Expenditures 13,972 Net > 47,324 Net > (49) Fund Balance= 171,721 Fund Balance= 7,077
Social Security Fund IMRF Fund Revenues 56,831 Revenues 153,118 Expenditures 47,410 Expenditures 88,432 Net > 9,421 Net > 64,685 Fund Balance= 152,454 Fund Balance= 220,324
Museum Fund Special Recreation Fund Revenues 37,619 Revenues 111,379 Expenditures 26,437 Expenditures 76,917 Net > 11,181 Net > 34,462 Fund Balance= 368,228 Fund Balance= 872,958
Capital Projects Fund Debt Service Fund Revenues 167,131 Revenues 661,003 Expenditures 153,316 Expenditures ‐ Net > 13,815 Net > 661,003 Fund Balance= 1,366,031 Fund Balance= 670,593
Golf Course Fund Aquatic Center Fund Revenues 267,207 Revenues 120,459 Expenses 237,701 Expenses 76,529 Net > 29,506 Net > 43,930 Fund Balance= (120,967) Fund Balance= 24,138
TOTAL FUND BALANCE > 5,714,019
207 DEKALB PARK DISTRICT Year‐to‐Date June 2019 (unaudited) Recreation Program Division Revenue and Expense Four Year Comparison YTD FY2017 ‐ FY2020 Recreational Programs and Haish Facility 80,000
70,000 6,116 21,803 60,000 19,163 11,178 5,084
50,000 8,351
40,000 75,325 64,728 30,000 52,270 56,180 51,975 49,663 45,508 20,000 41,949
10,000
‐ YTD FY YTD FY YTD FY YTD FY 2017 2018 2019 2020
Recreation Program Revenue Recreation Program Expense Haish Facility Revenue Haish Facility Expense
Athletic Programs Division Revenue and Expense Four Year Comparison YTD FY2017 ‐ FY2020 Athletics Program and SRC Facility 180,000
160,000
140,000
120,000
100,000 26,508 80,000 160,125 28,278 60,826 20,252 47,394 33,623 60,000 98,161 40,000 74,438 64,359 67,981 49,236 52,617 20,000 47,022
‐ YTD FY YTD FY YTD FY YTD FY 2017 2018 2019 2020
Athletic Program Revenue Athletic Program Expense SRC Facility Revenue SRC Facility Expense
208 River Heights Division Revenue and Expense Four Year Comparison YTD FY2017 ‐ FY2020 250,000
206,702 201,706 198,581 197,154 200,000 194,170 184,653
156,901 159,776 150,000
Revenue Expense 100,000
50,000
‐ YTD FY 2017 YTD FY 2018 YTD FY 2019 YTD FY 2020 Buena Vista Division Revenue and Expense Four Year Comparison YTD FY2017 ‐ FY2020 140,000
120,000 112,646 114,621 108,437 110,306
100,000 89,191 87,199 86,682 77,925 80,000
Revenue Expense 60,000
40,000
20,000
‐ YTD FY 2017 YTD FY 2018 YTD FY 2019 YTD FY 2020
209 Aquatics Division Revenue and Expense Four Year Comparison YTD FY2017 ‐ FY2020 180,000
160,000 154,546 152,164 150,914
140,000
120,459 120,000
100,000 87,171 Revenue 77,242 80,000 76,529 Expense 68,030
60,000
40,000
20,000
‐ YTD FY 2017 YTD FY 2018 YTD FY 2019 YTD FY 2020
210 DEKALB PARK DISTRICT Monthly Summary of IT Expenditures June 2019/July 2019
Vendor Description Quantity Price Amount Equipment: Sundog IT (CW44478) Computer 1 1069.41 $ 1,069.41 Sundog IT (CW44478) Monitor Cable 1 29.24 $ 29.24 Sundog IT (CW44478) Shipping 1 20.00 $ 20.00 Sundog IT (CW44479) Surface Pro 6 1 1131.95 $ 1,131.95 $ 2,250.60 Internet: Syndeo Networks, Inc. Fiber Optic Internet (7/1/19 - 8/1/19) $ 625.00
Software: Sundog IT (CW44034) NetworkCARE Agreement 1 Sundog IT (CW44034) ServerCARE Agreement 4 Sundog IT (CW44034) SundogDNS Agreement-Cloud 45 Sundog IT (CW44034) SundogWIRELESS Agreement 3 Sundog IT (CW44034) SundogPATCHING Agreement 42 Sundog IT (CW44034) SundogAV Agreement-Antivirus 45 Sundog IT (CW44034) SundogSPAMFILTERING 70 Sundog IT (CW44075) Office 365 Business Premium 1 28 Sundog IT (CW44075) Office 365 Business 3 Sundog IT (CW44075) Office 365 - E1 Plan for Exchange 18 Sundog IT (CW44034) Firewall Service - Maintenance Bldg 1 Sundog IT (CW44034) Firewall Service - Haish Gym 1 Sundog IT (CW44034) Firewall Service - Buena Vista 1 Sundog IT (CW44034) Firewall Service - Admin Bldg 1 Sundog IT (CW44034) SundogBACKUP Agreement 4 Sundog IT (CW44034) SundogBACKUP Appliance 1 Sundog IT (CW44034) SundogREMOTE Agreement 42 June Monthly Cost: $ 3,895.11
TOTAL IT EXPENSES> $ 6,770.71
211 DEKALB PARK DISTRICT Monthly Summary of Travel and Training Expenditures June 2019/July 2019
Vendor Description Amount American Red Cross CPR/AED First Aid Training, 18 employees $ 556.00 PDRMA Employee Performance Reviews, Copple $ 50.00 First National Bank Servsafe Exam, Beverly $ 90.00 TOTAL TRAVEL AND TRAINING EXPENSES > $ 696.00
212 DATE: 07/03/2019 DeKalb Park District PAGE: 1 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GENERAL FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------GENERAL FUND ADMINISTRATION REVENUES TAX REVENUE 10-01-410-4101 PROPERTY TAXES 660,554.50 791,810.96 1,505,476.00 52.5 692,407.50 10-01-410-4102 PERSONAL PROPERTY REPLACEMENT 0.00 58,805.31 96,385.00 61.0 52,752.25 ------TOTAL TAX REVENUE 660,554.50 850,616.27 1,601,861.00 53.1 745,159.75
PROGRAM REVENUE 10-01-420-4290 SCHOLARSHIPS-REV 0.00 0.00 0.00 0.0 0.00 10-01-420-4291 ALLOCATED SCHOLARSHIP $$ 0.00 0.00 0.00 0.0 0.00 ------TOTAL PROGRAM REVENUE 0.00 0.00 0.00 0.0 0.00
RENTAL REVENUE 10-01-430-4301 FACILITY RENTALS 1,425.00 12,275.00 27,670.00 44.3 13,650.00 ------TOTAL RENTAL REVENUE 1,425.00 12,275.00 27,670.00 44.3 13,650.00
INTEREST INCOME 10-01-450-4500 INTEREST INCOME 1,942.15 7,269.44 24,000.00 30.2 6,380.29 ------TOTAL INTEREST INCOME 1,942.15 7,269.44 24,000.00 30.2 6,380.29
MISCELLANEOUS REVENUE 10-01-480-4801 DONATIONS 0.00 325.00 4,200.00 7.7 0.00 10-01-480-4802 GRANT REVENUE 0.00 0.00 0.00 0.0 0.00 10-01-480-4804 MISCELLANEOUS REVENUE 0.00 10,572.28 0.00 100.0 377.53 10-01-480-4805 OVER/(SHORT) 4.00 64.01 0.00 100.0 15.45 ------TOTAL MISCELLANEOUS REVENUE 4.00 10,961.29 4,200.00 260.9 392.98 TOTAL REVENUES: GENERAL FUND ADMINISTRATION 663,925.65 881,122.00 1,657,731.00 53.1 765,583.02
COMMUNITY CENTER REVENUES RENTAL REVENUE 10-62-430-4301 FACILITY RENTALS 1,125.00 43,715.00 70,000.00 62.4 48,515.00 10-62-430-4306 LINEN RENTALS 573.00 1,010.00 4,200.00 24.0 1,334.00 ------TOTAL RENTAL REVENUE 1,698.00 44,725.00 74,200.00 60.2 49,849.00
SALES REVENUE 10-62-460-4602 BAR, BEER & WINE SALES REVENUE 3,572.50 11,596.50 33,000.00 35.1 22,618.00 ------TOTAL SALES REVENUE 3,572.50 11,596.50 33,000.00 35.1 22,618.00
213
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 2 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GENERAL FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL REVENUES: COMMUNITY CENTER 5,270.50 56,321.50 107,200.00 52.5 72,467.00
GENERAL FUND ADMINISTRATION EXPENSES SALARIES & WAGES 10-01-600-6000 SALARIES 22,733.21 90,263.50 288,999.00 31.2 89,124.84 10-01-600-6010 OFFICE WAGES 1,572.00 2,044.50 3,800.00 53.8 2,422.88 10-01-600-6040 ALLOCATE WAGES TO OTHER DEPTS. 0.00 0.00 0.00 0.0 0.00 ------TOTAL SALARIES & WAGES 24,305.21 92,308.00 292,799.00 31.5 91,547.72
ADMINISTRATIVE EXPENSE 10-01-610-6100 HR RECRUITING 579.00 1,781.50 4,700.00 37.9 579.00 10-01-610-6102 HEALTH & LIFE INSURANCE 2,582.82 16,746.09 45,873.61 36.5 18,285.44 10-01-610-6103 MARKETING 311.36 5,029.41 12,453.01 40.3 5,492.26 10-01-610-6104 EDUCATION & STAFF DEVELOPMENT 121.61 887.39 12,065.00 7.3 366.74 10-01-610-6105 OFFICE SUPPLIES & POSTAGE 529.15 795.12 8,000.00 9.9 955.93 10-01-610-6106 DUES & MEMBERSHIPS 1,150.00 1,305.00 9,585.00 13.6 2,359.00 10-01-610-6107 COMPUTER SOFTWARE/HARDWARE 3,367.72 13,588.91 66,280.00 20.5 14,675.29 10-01-610-6109 BOARD EXPENSES 246.80 647.03 5,815.00 11.1 144.66 10-01-610-6150 TAXES 0.00 0.00 0.00 0.0 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 8,888.46 40,780.45 164,771.62 24.7 42,858.32
UTILITY EXPENSE 10-01-630-6301 TELEPHONE 831.01 3,523.49 14,985.00 23.5 3,820.45 ------TOTAL UTILITY EXPENSE 831.01 3,523.49 14,985.00 23.5 3,820.45
CONTRACTUAL EXPENSE 10-01-640-6401 LEGAL EXPENSE 1,417.62 6,684.79 30,000.00 22.2 16,869.15 10-01-640-6402 COPIER SERVICE 0.00 1,798.50 4,540.00 39.6 2,126.04 10-01-640-6403 COMPUTER TECH SERVICES 900.00 3,600.00 14,800.00 24.3 6,489.22 10-01-640-6404 LEGAL PRINTING & ADVERTISING 73.78 159.96 1,000.00 15.9 177.32 10-01-640-6406 PROFESSIONAL SERVICES 0.00 7,280.00 15,250.00 47.7 295.00 10-01-640-6408 BANK CHARGES & COURIER FEES 1,876.71 7,179.50 23,280.00 30.8 139.76 ------TOTAL CONTRACTUAL EXPENSE 4,268.11 26,702.75 88,870.00 30.0 26,096.49
MAINTENANCE & OPERATIONS 10-01-660-6618 MOVIES IN THE PARK 0.00 0.00 0.00 0.0 0.00 10-01-660-6619 ART IN THE PARKS 0.00 0.00 0.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 0.00 0.00 0.00 0.0 0.00
214
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 3 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GENERAL FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------GENERAL FUND ADMINISTRATION EXPENSES OTHER FINANCING USES 10-01-920-9201 OPERATING TRANSFER OUT 0.00 0.00 65,780.00 0.0 0.00 ------TOTAL OTHER FINANCING USES 0.00 0.00 65,780.00 0.0 0.00 TOTAL EXPENSES: GENERAL FUND ADMINISTRATION 38,292.79 163,314.69 627,205.62 26.0 164,322.98
PARKS EXPENSES SALARIES & WAGES 10-12-600-6000 SALARIES 5,457.60 22,103.28 118,970.00 18.5 17,797.16 10-12-600-6002 FT MAINTENANCE WAGES 31,233.94 127,397.38 449,429.00 28.3 135,943.21 10-12-600-6008 PT MAINTENANCE WAGES 0.00 0.00 0.00 0.0 0.00 10-12-600-6009 SEASONAL MAINTENANCE WAGES 19,216.90 36,609.42 127,099.40 28.8 24,670.17 10-12-600-6010 OFFICE WAGES 2,188.57 8,136.05 27,388.00 29.7 7,909.33 10-12-600-6020 ALLOCATED WAGES 0.00 0.00 0.00 0.0 0.00 10-12-600-6040 ALLOCATE WAGES TO OTHER DEPTS. 0.00 0.00 0.00 0.0 0.00 ------TOTAL SALARIES & WAGES 58,097.01 194,246.13 722,886.40 26.8 186,319.87
ADMINISTRATIVE EXPENSE 10-12-610-6101 COMPUTER SUPPLIES 0.00 0.00 0.00 0.0 0.00 10-12-610-6102 HEALTH & LIFE INSURANCE 7,448.63 34,149.41 103,146.68 33.1 28,299.96 10-12-610-6104 EDUCATION & STAFF DEVELOPMENT 40.00 230.76 11,669.00 1.9 844.25 10-12-610-6105 OFFICE SUPPLIES & POSTAGE 344.68 344.68 0.00 (100.0) 0.00 10-12-610-6125 STAFF UNIFORMS 40.81 73.20 2,625.00 2.7 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 7,874.12 34,798.05 117,440.68 29.6 29,144.21
UTILITY EXPENSE 10-12-630-6301 TELEPHONE 116.90 2,359.38 7,868.00 29.9 2,187.63 10-12-630-6302 NATURAL GAS 506.48 1,779.05 6,660.00 26.7 1,770.74 10-12-630-6303 WATER/SEWER 449.82 548.54 4,300.00 12.7 479.13 10-12-630-6304 ELECTRICITY (571.13) 5,382.61 21,000.00 25.6 4,631.12 ------TOTAL UTILITY EXPENSE 502.07 10,069.58 39,828.00 25.2 9,068.62
CONTRACTUAL EXPENSE 10-12-640-6403 COMPUTER TECH SERVICES 0.00 0.00 0.00 0.0 0.00 ------TOTAL CONTRACTUAL EXPENSE 0.00 0.00 0.00 0.0 0.00
MAINTENANCE & OPERATIONS 10-12-660-6601 FUEL 4,755.40 6,484.26 27,000.00 24.0 9,218.93
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 4 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GENERAL FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------PARKS EXPENSES MAINTENANCE & OPERATIONS 10-12-660-6602 GARBAGE 0.00 1,145.35 9,000.00 12.7 2,796.32 10-12-660-6603 EQUIPMENT REPAIRS 2,588.76 11,639.89 44,500.00 26.1 7,055.21 10-12-660-6604 MAINTENANCE CONTRACTUAL 727.00 3,398.10 18,065.00 18.8 1,963.30 10-12-660-6607 MAINTENANCE SUPPLIES 5,626.68 14,746.99 60,200.00 24.4 14,706.82 10-12-660-6617 SAFETY SUPPLIES 0.00 0.00 0.00 0.0 0.00 10-12-660-6630 MEMORIAL TREES AND BENCHES 23.00 2,522.41 4,200.00 60.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 13,720.84 39,937.00 162,965.00 24.5 35,740.58
LANDSCAPING 10-12-670-6701 LANDSCAPING 602.98 3,632.88 7,500.00 48.4 2,061.91 ------TOTAL LANDSCAPING 602.98 3,632.88 7,500.00 48.4 2,061.91 TOTAL EXPENSES: PARKS 80,797.02 282,683.64 1,050,620.08 26.9 262,335.19
COMMUNITY CENTER EXPENSES SALARIES & WAGES 10-62-600-6000 SALARIES 1,386.00 5,613.30 18,223.00 30.8 5,811.94 10-62-600-6003 CONCESSIONS WAGES 679.10 2,062.85 6,000.00 34.3 2,433.52 10-62-600-6008 PT MAINTENANCE WAGES 705.00 2,344.59 10,400.00 22.5 2,904.65 ------TOTAL SALARIES & WAGES 2,770.10 10,020.74 34,623.00 28.9 11,150.11
ADMINISTRATIVE EXPENSE 10-62-610-6102 HEALTH & LIFE INSURANCE 251.63 976.89 2,265.00 43.1 980.15 10-62-610-6103 MARKETING 0.00 126.88 2,300.00 5.5 1,113.46 10-62-610-6104 EDUCATION & STAFF DEVELOPMENT 0.00 0.00 100.00 0.0 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 251.63 1,103.77 4,665.00 23.6 2,093.61
UTILITY EXPENSE 10-62-630-6301 TELEPHONE 16.75 67.00 201.00 33.3 67.00 10-62-630-6302 NATURAL GAS 1,540.46 3,897.62 7,000.00 55.6 1,759.33 10-62-630-6304 ELECTRICITY (1,125.79) 1,386.57 7,000.00 19.8 1,765.78 ------TOTAL UTILITY EXPENSE 431.42 5,351.19 14,201.00 37.6 3,592.11
CONTRACTUAL EXPENSE 10-62-640-6409 CREDIT CARD PROCESSING FEES 649.76 1,494.33 2,700.00 55.3 1,323.39 ------TOTAL CONTRACTUAL EXPENSE 649.76 1,494.33 2,700.00 55.3 1,323.39
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 5 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GENERAL FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------COMMUNITY CENTER EXPENSES COST OF SALES 10-62-650-6502 BAR, BEER & WINE COST OF SALES 645.73 5,446.82 15,000.00 36.3 11,422.47 ------TOTAL COST OF SALES 645.73 5,446.82 15,000.00 36.3 11,422.47
MAINTENANCE & OPERATIONS 10-62-660-6603 EQUIPMENT REPAIRS 100.00 410.85 5,500.00 7.4 510.69 10-62-660-6604 MAINTENANCE CONTRACTUAL 336.31 2,126.09 8,005.00 26.5 2,752.00 10-62-660-6607 MAINTENANCE SUPPLIES 576.97 2,423.27 6,500.00 37.2 1,933.82 ------TOTAL MAINTENANCE & OPERATIONS 1,013.28 4,960.21 20,005.00 24.7 5,196.51 TOTAL EXPENSES: COMMUNITY CENTER 5,761.92 28,377.06 91,194.00 31.1 34,778.20
TOTAL FUND REVENUES 669,196.15 937,443.50 1,764,931.00 53.1 838,050.02 TOTAL FUND EXPENSES 124,851.73 474,375.39 1,769,019.70 26.8 461,436.37 FUND SURPLUS (DEFICIT) 544,344.42 463,068.11 (4,088.70) (1325.5) 376,613.65
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 6 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------RECREATION ADMINISTRATION REVENUES TAX REVENUE 20-01-410-4101 PROPERTY TAXES 143,414.97 171,912.46 341,091.94 50.4 160,192.99 ------TOTAL TAX REVENUE 143,414.97 171,912.46 341,091.94 50.4 160,192.99
PROGRAM REVENUE 20-01-420-4290 SCHOLARSHIPS-REV 6,255.00 10,305.00 10,000.00 103.0 12,149.00 ------TOTAL PROGRAM REVENUE 6,255.00 10,305.00 10,000.00 103.0 12,149.00
MISCELLANEOUS REVENUE 20-01-480-4804 MISCELLANEOUS REVENUE 0.00 150.00 0.00 100.0 0.00 20-01-480-4805 OVER/(SHORT) (50.50) (50.50) 0.00 100.0 0.00 ------TOTAL MISCELLANEOUS REVENUE (50.50) 99.50 0.00 100.0 0.00 TOTAL REVENUES: RECREATION ADMINISTRATION 149,619.47 182,316.96 351,091.94 51.9 172,341.99
RECREATION PROGRAMS REVENUES PROGRAM REVENUE 20-02-420-4201 FOURTH OF JULY-REV 2,130.00 2,380.00 12,430.00 19.1 1,470.00 20-02-420-4202 SPECIAL EVENTS-REV 2,100.00 4,353.00 10,110.00 43.0 1,769.00 20-02-420-4203 AEROBIC/ FITNESS PROGRAMS-REV 560.00 845.00 3,300.00 25.6 352.00 20-02-420-4204 AQUATIC PROGRAMS-REV 0.00 0.00 0.00 0.0 0.00 20-02-420-4205 CHILDREN'S PROGRAMS-REV 370.00 1,863.00 7,152.00 26.0 2,029.00 20-02-420-4206 DANCE PROGRAMS-REV 963.00 2,453.00 7,032.00 34.8 2,634.40 20-02-420-4208 GYMNASTICS PROGRAMS-REV 477.00 2,097.00 7,200.00 29.1 1,819.00 20-02-420-4209 TENNIS PROGRAMS-REV 30.00 30.00 300.00 10.0 0.00 20-02-420-4210 KINDERSTEPS-REV 0.00 0.00 0.00 0.0 0.00 20-02-420-4212 KARATE-REV 1,382.00 5,266.00 7,776.00 67.7 2,257.00 20-02-420-4213 DOG OBEDIENCE-REV (77.00) 442.00 2,592.00 17.0 956.00 20-02-420-4214 ADULT PROGRAMS-REV 0.00 313.00 1,162.00 26.9 144.00 20-02-420-4215 DAY CAMP-REV 21,324.50 44,974.00 81,370.00 55.2 42,749.00 20-02-420-4216 OTHER CAMPS-REV 0.00 0.00 250.00 0.0 0.00 20-02-420-4217 MULTI-AGE PROGRAMS-REV 0.00 (288.00) 225.00 (128.0) 0.00 20-02-420-4218 FAMILY PROGRAMS-REV 0.00 0.00 225.00 0.0 0.00 20-02-420-4219 SPECIALITY PROGRAMS-REV 0.00 0.00 225.00 0.0 0.00 20-02-420-4220 SCHOOLS OUT PROGRAM-REV 0.00 0.00 0.00 0.0 0.00 ------TOTAL PROGRAM REVENUE 29,259.50 64,728.00 141,349.00 45.7 56,179.40
RENTAL REVENUE 20-02-430-4301 FACILITY RENTALS 0.00 0.00 0.00 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 7 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL RENTAL REVENUE 0.00 0.00 0.00 0.0 0.00
SALES REVENUE 20-02-460-4601 CONCESSIONS REVENUE 0.00 0.00 0.00 0.0 0.00 ------TOTAL SALES REVENUE 0.00 0.00 0.00 0.0 0.00
SERVICE FEE REVENUE 20-02-470-4701 SEASON PASS SALES-WALK/WELNESS 0.00 0.00 0.00 0.0 0.00 20-02-470-4702 DAILY FEES 0.00 0.00 0.00 0.0 0.00 ------TOTAL SERVICE FEE REVENUE 0.00 0.00 0.00 0.0 0.00
MISCELLANEOUS REVENUE 20-02-480-4804 MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 0.00 20-02-480-4805 OVER/(SHORT) 0.00 0.00 0.00 0.0 1.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 1.00 TOTAL REVENUES: RECREATION PROGRAMS 29,259.50 64,728.00 141,349.00 45.7 56,180.40
ATHLETIC PROGRAMS REVENUES PROGRAM REVENUE 20-03-420-4207 GOLF PROGRAMS-REV 3,060.00 7,115.00 8,460.00 84.1 5,475.00 20-03-420-4251 ADULT SUMMER SOFTBALL-REV 0.00 12,600.00 16,800.00 75.0 15,400.00 20-03-420-4252 ADULT FALL SOFTBALL-REV 0.00 0.00 11,200.00 0.0 0.00 20-03-420-4254 ADULT BASKETBALL-REV 0.00 30.00 7,000.00 0.4 0.00 20-03-420-4256 YOUTH INSTRUCTIONAL BSKTBL-REV 0.00 210.00 1,400.00 15.0 190.00 20-03-420-4257 YOUTH BASKETBALL LEAGUE-REV 0.00 0.00 7,200.00 0.0 0.00 20-03-420-4258 VOLLEYBALL-REV 0.00 80.00 4,000.00 2.0 200.00 20-03-420-4259 T-BALL-REV 0.00 5,860.00 7,200.00 81.3 5,710.00 20-03-420-4260 YOUTH SUMMER SOFTBALL-REV 210.00 8,370.00 9,580.00 87.3 7,690.00 20-03-420-4261 YOUTH SUMMER BASEBALL-REV 180.00 29,398.00 23,020.00 127.7 26,270.00 20-03-420-4262 YOUTH FALL SOFTBALL-REV 0.00 0.00 2,320.00 0.0 0.00 20-03-420-4263 YOUTH FALL BASEBALL-REV 0.00 0.00 6,960.00 0.0 0.00 20-03-420-4264 FLAG FOOTBALL-REV 0.00 0.00 3,600.00 0.0 0.00 20-03-420-4265 INDOOR SOFTBALL-REV 0.00 0.00 5,600.00 0.0 0.00 20-03-420-4266 INDOOR SOCCER-REV 355.00 725.00 150,000.00 0.4 340.00 20-03-420-4270 OTHER ATHLETIC PROGRAMS-REV 0.00 2,002.00 4,020.00 49.8 1,554.00 20-03-420-4271 HOLIDAY SPORTS CAMPS-REV 0.00 0.00 1,000.00 0.0 0.00 20-03-420-4272 PICKLEBALL-REV 345.00 1,420.00 5,900.00 24.0 1,530.00 20-03-420-4273 LACROSSE-REV 0.00 0.00 0.00 0.0 0.00 ------TOTAL PROGRAM REVENUE 4,150.00 67,810.00 275,260.00 24.6 64,359.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 8 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------ATHLETIC PROGRAMS REVENUES RENTAL REVENUE 20-03-430-4305 SOCCER FIELD RENTALS 0.00 0.00 0.00 0.0 0.00 20-03-430-4310 SHELTER & OUTDOOR FIELD RENTAL 0.00 0.00 0.00 0.0 0.00 20-03-430-4320 INDOOR SRC RENTALS 0.00 0.00 0.00 0.0 0.00 ------TOTAL RENTAL REVENUE 0.00 0.00 0.00 0.0 0.00
SERVICE FEE REVENUE 20-03-470-4701 SEASON PASS SALES 0.00 0.00 0.00 0.0 0.00 20-03-470-4702 DAILY FEES 0.00 0.00 0.00 0.0 0.00 ------TOTAL SERVICE FEE REVENUE 0.00 0.00 0.00 0.0 0.00
MISCELLANEOUS REVENUE 20-03-480-4804 MISCELLANEOUS REVENUE 100.00 170.87 0.00 100.0 0.00 20-03-480-4805 OVER/(SHORT) 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 100.00 170.87 0.00 100.0 0.00 TOTAL REVENUES: ATHLETIC PROGRAMS 4,250.00 67,980.87 275,260.00 24.6 64,359.00
RECREATION CONCESSIONS REVENUES SALES REVENUE 20-05-460-4605 BEVERAGE CONTRACT 0.00 0.00 250.00 0.0 656.82 20-05-460-4651 VENDING REVENUE 51.52 51.52 500.00 10.3 0.00 20-05-460-4671 CONCESSIONS REVENUE-SRC 0.00 0.00 0.00 0.0 3,055.50 ------TOTAL SALES REVENUE 51.52 51.52 750.00 6.8 3,712.32 TOTAL REVENUES: RECREATION CONCESSIONS 51.52 51.52 750.00 6.8 3,712.32
HAISH GYMNASIUM REVENUES RENTAL REVENUE 20-10-430-4301 FACILITY RENTALS 0.00 50.00 660.00 7.5 250.00 ------TOTAL RENTAL REVENUE 0.00 50.00 660.00 7.5 250.00
SALES REVENUE 20-10-460-4601 CONCESSIONS REVENUE 0.00 0.00 130.00 0.0 69.81 20-10-460-4605 BEVERAGE CONTRACT 0.00 83.72 100.00 83.7 0.00 ------TOTAL SALES REVENUE 0.00 83.72 230.00 36.4 69.81
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 9 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------HAISH GYMNASIUM REVENUES SERVICE FEE REVENUE 20-10-470-4701 SEASON PASS SALES-WALK/WELNESS 385.00 3,322.55 14,822.50 22.4 3,209.60 20-10-470-4702 DAILY FEES 295.00 2,660.00 6,000.00 44.3 1,555.00 ------TOTAL SERVICE FEE REVENUE 680.00 5,982.55 20,822.50 28.7 4,764.60 TOTAL REVENUES: HAISH GYMNASIUM 680.00 6,116.27 21,712.50 28.1 5,084.41
SRC & ATHLETIC FIELDS REVENUES RENTAL REVENUE 20-11-430-4305 SOCCER FIELD RENTALS 0.00 240.00 21,000.00 1.1 0.00 20-11-430-4310 SHELTER & OUTDOOR FIELD RENTAL 975.00 2,175.00 5,000.00 43.5 1,400.00 20-11-430-4320 INDOOR SRC RENTALS 500.00 24,343.75 57,800.00 42.1 17,892.50 ------TOTAL RENTAL REVENUE 1,475.00 26,758.75 83,800.00 31.9 19,292.50
SALES REVENUE 20-11-460-4605 BEVERAGE CONTRACT 0.00 0.00 0.00 0.0 0.00 20-11-460-4651 VENDING REVENUE 0.00 526.72 0.00 100.0 0.00 ------TOTAL SALES REVENUE 0.00 526.72 0.00 100.0 0.00
SERVICE FEE REVENUE 20-11-470-4701 SEASON PASS SALES 115.00 992.45 3,967.50 25.0 959.10 20-11-470-4702 DAILY FEES 0.00 0.00 200.00 0.0 0.00 ------TOTAL SERVICE FEE REVENUE 115.00 992.45 4,167.50 23.8 959.10 TOTAL REVENUES: SRC & ATHLETIC FIELDS 1,590.00 28,277.92 87,967.50 32.1 20,251.60
RECREATION ADMINISTRATION EXPENSES SALARIES & WAGES 20-01-600-6000 SALARIES 9,205.11 31,949.60 121,413.00 26.3 47,145.23 20-01-600-6010 OFFICE WAGES 1,049.74 4,913.70 14,454.00 33.9 0.00 ------TOTAL SALARIES & WAGES 10,254.85 36,863.30 135,867.00 27.1 47,145.23
ADMINISTRATIVE EXPENSE 20-01-610-4290 SCHOLARSHIPS-ADMIN 226.54 250.28 3,000.00 8.3 314.35 20-01-610-6101 COMPUTER SUPPLIES 0.00 0.00 0.00 0.0 0.00 20-01-610-6102 HEALTH & LIFE INSURANCE 717.75 2,745.66 24,381.70 11.2 229.00 20-01-610-6103 MARKETING 0.00 86.12 2,500.00 3.4 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 10 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------RECREATION ADMINISTRATION EXPENSES ADMINISTRATIVE EXPENSE 20-01-610-6104 EDUCATION & STAFF DEVELOPMENT 0.00 424.79 1,781.00 23.8 489.00 20-01-610-6105 OFFICE SUPPLIES & POSTAGE 0.00 0.00 700.00 0.0 653.00 20-01-610-6107 COMPUTER SOFTWARE/HARDWARE 0.00 0.00 4,720.00 0.0 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 944.29 3,506.85 37,082.70 9.4 1,685.35
PROGRAM EXPENSE 20-01-620-4290 SCHOLARSHIPS-ALLOCATED 1,607.00 4,537.65 7,000.00 64.8 5,003.50 20-01-620-4299 NEW RECREATION PROGRAMMING 0.00 0.00 20,000.00 0.0 0.00 ------TOTAL PROGRAM EXPENSE 1,607.00 4,537.65 27,000.00 16.8 5,003.50
UTILITY EXPENSE 20-01-630-6301 TELEPHONE 76.80 240.20 921.60 26.0 285.48 ------TOTAL UTILITY EXPENSE 76.80 240.20 921.60 26.0 285.48
CONTRACTUAL EXPENSE 20-01-640-6402 COPIER SERVICE 77.20 346.01 1,336.00 25.8 0.00 20-01-640-6403 COMPUTER TECH SERVICES 0.00 0.00 0.00 0.0 4,442.42 ------TOTAL CONTRACTUAL EXPENSE 77.20 346.01 1,336.00 25.8 4,442.42
MAINTENANCE & OPERATIONS 20-01-660-6618 MOVIES IN THE PARK 0.00 0.00 0.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 0.00 0.00 0.00 0.0 0.00
DEBT SERVICE: BOND INTEREST 20-01-820-8205 INTEREST ON 2005 REF BOND 0.00 0.00 0.00 0.0 0.00 ------TOTAL DEBT SERVICE: BOND INTEREST 0.00 0.00 0.00 0.0 0.00
OTHER FINANCING USES 20-01-920-9201 OPERATING TRANSFER OUT 0.00 0.00 33,200.00 0.0 0.00 ------TOTAL OTHER FINANCING USES 0.00 0.00 33,200.00 0.0 0.00 TOTAL EXPENSES: RECREATION ADMINISTRATION 12,960.14 45,494.01 235,407.30 19.3 58,561.98
RECREATION PROGRAMS EXPENSES SALARIES & WAGES
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 11 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------RECREATION PROGRAMS EXPENSES SALARIES & WAGES 20-02-600-4201 FOURTH OF JULY-PAY 0.00 0.00 400.00 0.0 0.00 20-02-600-4202 SPECIAL EVENTS-PAY 10.00 10.00 1,050.00 0.9 130.00 20-02-600-4203 AEROBIC/ FITNESS PROGRAMS-PAY 0.00 0.00 224.00 0.0 525.00 20-02-600-4205 CHILDREN'S PROGRAMS-PAY 110.00 967.50 3,126.00 30.9 992.50 20-02-600-4206 DANCE PROGRAMS-PAY 0.00 0.00 0.00 0.0 0.00 20-02-600-4208 GYMNASTICS PROGRAMS-PAY 0.00 364.00 2,550.00 14.2 834.75 20-02-600-4209 TENNIS PROGRAMS-PAY 0.00 0.00 255.00 0.0 0.00 20-02-600-4210 KINDERSTEPS-PAY 0.00 0.00 0.00 0.0 0.00 20-02-600-4212 KARATE-PAY 707.44 3,250.08 4,665.60 69.6 1,394.78 20-02-600-4213 DOG OBEDIENCE-PAY 0.00 286.88 1,404.00 20.4 586.50 20-02-600-4214 ADULT PROGRAMS-PAY 0.00 0.00 432.00 0.0 40.00 20-02-600-4215 DAY CAMP-PAY 10,428.04 12,425.92 44,871.87 27.6 12,586.02 20-02-600-4216 OTHER CAMPS-PAY 0.00 0.00 96.00 0.0 0.00 20-02-600-4217 MULTI-AGE PROGRAMS-PAY 0.00 0.00 160.00 0.0 0.00 20-02-600-4218 FAMILY PROGRAMS-PAY 0.00 0.00 160.00 0.0 0.00 20-02-600-4219 SPECIALTY PROGRAMS-PAY 0.00 0.00 160.00 0.0 0.00 20-02-600-4220 SCHOOLS OUT PROGRAM-PAY 0.00 0.00 0.00 0.0 0.00 20-02-600-6000 SALARIES 4,096.00 16,588.80 53,842.00 30.8 17,171.55 20-02-600-6008 PT MAINTENANCE WAGES 0.00 0.00 0.00 0.0 0.00 20-02-600-6010 OFFICE WAGES 0.00 0.00 0.00 0.0 0.00 20-02-600-6020 ALLOCATED WAGES 0.00 0.00 0.00 0.0 0.00 ------TOTAL SALARIES & WAGES 15,351.48 33,893.18 113,396.47 29.8 34,261.10
ADMINISTRATIVE EXPENSE 20-02-610-6102 HEALTH & LIFE INSURANCE 993.40 4,966.99 12,489.91 39.7 4,893.55 20-02-610-6103 MARKETING 0.00 4,059.93 17,600.00 23.0 4,169.65 20-02-610-6104 EDUCATION & STAFF DEVELOPMENT 0.00 80.00 1,670.00 4.7 119.95 20-02-610-6105 OFFICE SUPPLIES & POSTAGE 19.70 129.55 2,000.00 6.4 569.16 ------TOTAL ADMINISTRATIVE EXPENSE 1,013.10 9,236.47 33,759.91 27.3 9,752.31
PROGRAM EXPENSE 20-02-620-4201 FOURTH OF JULY-M&S 0.00 0.00 1,550.00 0.0 316.80 20-02-620-4202 SPECIAL EVENTS-M&S 3.57 2,979.63 2,875.00 103.6 1,833.05 20-02-620-4203 AEROBIC/ FITNESS PROGRAMS-M&S 3.57 3.57 50.00 7.1 0.00 20-02-620-4205 CHILDREN'S PROGRAMS-M&S 0.00 0.00 150.00 0.0 0.00 20-02-620-4206 DANCE PROGRAMS-M&S 0.00 0.00 100.00 0.0 0.00 20-02-620-4208 GYMNASTICS PROGRAMS-M&S 0.00 0.00 500.00 0.0 0.00 20-02-620-4209 TENNIS PROGRAMS-M&S 0.00 0.00 10.00 0.0 0.00 20-02-620-4212 KARATE-M&S 0.00 0.00 249.00 0.0 0.00 20-02-620-4213 DOG OBEDIENCE-M&S 0.00 0.00 50.00 0.0 0.00 20-02-620-4214 ADULT PROGRAMS-M&S 0.00 0.00 25.00 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 12 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------RECREATION PROGRAMS EXPENSES PROGRAM EXPENSE 20-02-620-4215 DAY CAMP-M&S 991.93 1,159.97 3,793.00 30.5 1,201.92 20-02-620-4216 OTHER CAMPS-M&S 0.00 0.00 30.00 0.0 0.00 20-02-620-4217 MULTI-AGE PROGRAMS-M&S 0.00 0.00 50.00 0.0 0.00 20-02-620-4218 FAMILY PROGRAMS-M&S 0.00 0.00 50.00 0.0 0.00 20-02-620-4219 SPECIALTY PROGRAMS-M&S 0.00 0.00 50.00 0.0 0.00 20-02-620-4220 SCHOOLS OUT PROGRAM-M&S 0.00 0.00 0.00 0.0 0.00 20-02-620-6201 4TH OF JULY 0.00 0.00 0.00 0.0 0.00 20-02-620-6202 SPECIAL EVENTS PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6203 AEROBICS/FITNESS PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6204 AQUATICS PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6205 CHILDREN'S PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6206 DANCE PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6208 GYMNASTICS PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6209 TENNIS PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6210 KINDERSTEPS 0.00 0.00 0.00 0.0 0.00 20-02-620-6212 KARATE 0.00 0.00 0.00 0.0 0.00 20-02-620-6213 DOG OBEDIENCE 0.00 0.00 0.00 0.0 0.00 20-02-620-6214 ADULT MINI PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-02-620-6215 DAY CAMP 0.00 0.00 0.00 0.0 0.00 20-02-620-6216 OTHER CAMPS 0.00 0.00 0.00 0.0 0.00 ------TOTAL PROGRAM EXPENSE 999.07 4,143.17 9,532.00 43.4 3,351.77
UTILITY EXPENSE 20-02-630-6301 TELEPHONE 0.00 0.00 804.00 0.0 0.00 20-02-630-6302 NATURAL GAS 0.00 0.00 0.00 0.0 0.00 20-02-630-6303 WATER/SEWER 0.00 0.00 0.00 0.0 0.00 20-02-630-6304 ELECTRICITY 0.00 0.00 0.00 0.0 0.00 ------TOTAL UTILITY EXPENSE 0.00 0.00 804.00 0.0 0.00
CONTRACTUAL EXPENSE 20-02-640-4201 FOURTH OF JULY-CONT 0.00 300.00 17,830.00 1.6 0.00 20-02-640-4202 SPECIAL EVENTS-CONT 0.00 212.92 8,032.00 2.6 525.89 20-02-640-4203 AEROBIC/ FITNESS PROGRAMS-CONT 465.00 1,545.00 1,728.00 89.4 0.00 20-02-640-4205 CHILDREN'S PROGRAMS-CONT 100.00 100.00 1,040.00 9.6 0.00 20-02-640-4206 DANCE PROGRAMS-CONT 0.00 308.70 4,269.20 7.2 823.20 20-02-640-4208 GYMNASTICS PROGRAMS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4209 TENNIS PROGRAMS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4210 KINDERSTEPS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4212 KARATE-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4213 DOG OBEDIENCE-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4214 ADULT PROGRAMS-CONT 0.00 0.00 170.00 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 13 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------RECREATION PROGRAMS EXPENSES CONTRACTUAL EXPENSE 20-02-640-4215 DAY CAMP-CONT 1,225.83 2,090.25 8,548.50 24.4 705.50 20-02-640-4216 OTHER CAMPS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4217 MULTI-AGE PROGRAMS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4218 FAMILY PROGRAMS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4219 SPECIALTY PROGRAMS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-4220 SCHOOLS OUT PROGRAM-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-6202 SPECIAL EVENTS-CONT 0.00 0.00 0.00 0.0 0.00 20-02-640-6403 COMPUTER TECH SERVICES 0.00 0.00 0.00 0.0 0.00 20-02-640-6409 CREDIT CARD PROCESSING FEES 100.89 440.27 0.00 (100.0) 243.50 ------TOTAL CONTRACTUAL EXPENSE 1,891.72 4,997.14 41,617.70 12.0 2,298.09
MAINTENANCE & OPERATIONS 20-02-660-6602 GARBAGE 0.00 0.00 0.00 0.0 0.00 20-02-660-6603 EQUIPMENT REPAIRS 0.00 0.00 0.00 0.0 0.00 20-02-660-6604 MAINTENANCE CONTRACTUAL 0.00 0.00 0.00 0.0 0.00 20-02-660-6607 MAINTENANCE SUPPLIES 0.00 0.00 0.00 0.0 0.00 20-02-660-6613 HAISH GYM MAINTENANCE 0.00 0.00 0.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: RECREATION PROGRAMS 19,255.37 52,269.96 199,110.08 26.2 49,663.27
ATHLETIC PROGRAMS EXPENSES SALARIES & WAGES 20-03-600-4207 GOLF PROGRAMS-PAY 0.00 0.00 0.00 0.0 0.00 20-03-600-4251 ADULT SUMMER SOFTBALL-PAY 592.40 779.15 1,850.00 42.1 596.25 20-03-600-4252 ADULT FALL SOFTBALL-PAY 0.00 0.00 1,100.00 0.0 0.00 20-03-600-4254 ADULT BASKETBALL-PAY 0.00 607.50 740.00 82.0 357.50 20-03-600-4256 YOUTH INSTRUCTIONAL BSKTBL-PAY 0.00 0.00 360.00 0.0 (35.00) 20-03-600-4257 YOUTH BASKETBALL LEAGUE-PAY 0.00 160.88 2,880.00 5.5 222.00 20-03-600-4258 VOLLEYBALL-PAY 0.00 0.00 2,124.00 0.0 130.00 20-03-600-4259 T-BALL-PAY 0.00 0.00 0.00 0.0 0.00 20-03-600-4260 YOUTH SUMMER SOFTBALL-PAY 758.60 758.60 1,212.50 62.5 339.75 20-03-600-4261 YOUTH SUMMER BASEBALL-PAY 942.50 1,055.75 4,330.00 24.3 954.75 20-03-600-4262 YOUTH FALL SOFTBALL-PAY 0.00 0.00 200.00 0.0 0.00 20-03-600-4263 YOUTH FALL BASEBALL-PAY 0.00 0.00 500.00 0.0 0.00 20-03-600-4264 FLAG FOOTBALL-PAY 0.00 0.00 0.00 0.0 0.00 20-03-600-4265 INDOOR SOFTBALL-PAY 0.00 249.75 300.00 83.2 0.00 20-03-600-4266 INDOOR SOCCER-PAY 0.00 5,388.88 17,550.00 30.7 3,635.00 20-03-600-4270 OTHER ATHLETIC PROGRAMS-PAY 0.00 0.00 300.00 0.0 0.00 20-03-600-4272 PICKLEBALL-PAY 0.00 0.00 0.00 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 14 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------ATHLETIC PROGRAMS EXPENSES SALARIES & WAGES 20-03-600-4273 LACROSSE-PAY 0.00 0.00 0.00 0.0 0.00 20-03-600-6000 SALARIES 4,771.76 19,481.40 63,862.00 30.5 20,693.54 20-03-600-6002 FT MAINTENANCE WAGES 0.00 0.00 0.00 0.0 0.00 20-03-600-6008 PT MAINTENANCE WAGES 0.00 0.00 0.00 0.0 0.00 20-03-600-6009 SEASONAL MAINTENANCE WAGES 0.00 0.00 0.00 0.0 0.00 20-03-600-6010 OFFICE WAGES 0.00 0.00 0.00 0.0 0.00 20-03-600-6011 SRC GYM SUPERVISOR 0.00 0.00 6,720.00 0.0 315.00 20-03-600-6020 ALLOCATED WAGES 0.00 0.00 0.00 0.0 0.00 ------TOTAL SALARIES & WAGES 7,065.26 28,481.91 104,028.50 27.3 27,208.79
ADMINISTRATIVE EXPENSE 20-03-610-6101 COMPUTER SUPPLIES 0.00 0.00 0.00 0.0 0.00 20-03-610-6102 HEALTH & LIFE INSURANCE 13.20 66.00 140.40 47.0 58.50 20-03-610-6103 MARKETING 0.00 507.49 2,800.00 18.1 311.15 20-03-610-6104 EDUCATION & STAFF DEVELOPMENT 0.00 80.00 1,570.00 5.0 40.00 20-03-610-6105 OFFICE SUPPLIES & POSTAGE 22.70 277.59 1,600.00 17.3 638.43 ------TOTAL ADMINISTRATIVE EXPENSE 35.90 931.08 6,110.40 15.2 1,048.08
PROGRAM EXPENSE 20-03-620-4207 GOLF PROGRAMS-M&S 0.00 0.00 200.00 0.0 137.50 20-03-620-4251 ADULT SUMMER SOFTBALL-M&S 0.00 0.00 1,600.00 0.0 474.50 20-03-620-4252 ADULT FALL SOFTBALL-M&S 0.00 0.00 1,150.00 0.0 0.00 20-03-620-4254 ADULT BASKETBALL-M&S 0.00 321.65 360.00 89.3 0.00 20-03-620-4256 YOUTH INSTRUCTIONAL BSKTBL-M&S 0.00 0.00 400.00 0.0 0.00 20-03-620-4257 YOUTH BASKETBALL LEAGUE-M&S 0.00 0.00 1,880.00 0.0 33.00 20-03-620-4258 VOLLEYBALL-M&S 0.00 149.35 300.00 49.7 147.03 20-03-620-4259 T-BALL-M&S 1,734.42 1,734.42 1,750.00 99.1 157.20 20-03-620-4260 YOUTH SUMMER SOFTBALL-M&S 963.60 963.60 4,700.00 20.5 626.90 20-03-620-4261 YOUTH SUMMER BASEBALL-M&S 4,342.23 7,774.39 10,948.00 71.0 2,852.63 20-03-620-4262 YOUTH FALL SOFTBALL-M&S 0.00 0.00 1,050.00 0.0 0.00 20-03-620-4263 YOUTH FALL BASEBALL-M&S 0.00 0.00 2,748.00 0.0 0.00 20-03-620-4264 FLAG FOOTBALL-M&S 0.00 0.00 650.00 0.0 0.00 20-03-620-4265 INDOOR SOFTBALL-M&S 0.00 0.00 150.00 0.0 0.00 20-03-620-4266 INDOOR SOCCER-M&S 0.00 1,378.45 2,000.00 68.9 1,653.07 20-03-620-4270 OTHER ATHLETIC PROGRAMS-M&S 0.00 0.00 250.00 0.0 0.00 20-03-620-4272 PICKLEBALL-M&S 0.00 81.98 350.00 23.4 0.00 20-03-620-4273 LACROSSE-M&S 0.00 0.00 0.00 0.0 0.00 20-03-620-6207 GOLF PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-03-620-6251 ADULT SUMMER SOFTBALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6252 ADULT FALL SOFTBALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6254 ADULT BASKETBALL 0.00 0.00 0.00 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 15 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------ATHLETIC PROGRAMS EXPENSES PROGRAM EXPENSE 20-03-620-6256 YOUTH INSTRUCTIONAL BSKBL 0.00 0.00 0.00 0.0 0.00 20-03-620-6257 YOUTH BASKETBALL LEAGUE 0.00 0.00 0.00 0.0 0.00 20-03-620-6258 VOLLEYBALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6259 T-BALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6260 YOUTH SOFTBALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6261 YOUTH BASEBALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6265 INDOOR SOFTBALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6266 INDOOR SOCCER 0.00 0.00 0.00 0.0 0.00 20-03-620-6270 OTHER ATHLETIC PROGRAMS 0.00 0.00 0.00 0.0 0.00 20-03-620-6272 PICKLEBALL 0.00 0.00 0.00 0.0 0.00 20-03-620-6273 LACROSSE 0.00 0.00 0.00 0.0 0.00 ------TOTAL PROGRAM EXPENSE 7,040.25 12,403.84 30,486.00 40.6 6,081.83
UTILITY EXPENSE 20-03-630-6301 TELEPHONE 67.00 268.00 804.00 33.3 268.00 20-03-630-6302 NATURAL GAS 0.00 0.00 0.00 0.0 0.00 20-03-630-6303 WATER/SEWER 0.00 0.00 0.00 0.0 0.00 20-03-630-6304 ELECTRICITY 124.06 124.06 0.00 (100.0) 0.00 ------TOTAL UTILITY EXPENSE 191.06 392.06 804.00 48.7 268.00
CONTRACTUAL EXPENSE 20-03-640-4207 GOLF PROGRAMS-CONT 0.00 143.75 6,768.00 2.1 2,265.00 20-03-640-4251 ADULT SUMMER SOFTBALL-CONT 600.00 1,650.00 7,750.00 21.2 1,693.09 20-03-640-4252 ADULT FALL SOFTBALL-CONT 0.00 0.00 5,400.00 0.0 0.00 20-03-640-4254 ADULT BASKETBALL-CONT 0.00 1,680.00 4,740.00 35.4 840.00 20-03-640-4256 YOUTH INSTRUCTIONAL BSKTBL-CON 0.00 0.00 0.00 0.0 0.00 20-03-640-4257 YOUTH BASKETBALL LEAGUE-CONT 0.00 394.98 300.00 131.6 60.00 20-03-640-4258 VOLLEYBALL-CONT 0.00 217.00 100.00 217.0 360.00 20-03-640-4259 T-BALL-CONT 0.00 83.40 900.00 9.2 170.00 20-03-640-4260 YOUTH SUMMER SOFTBALL-CONT 1,119.15 1,202.45 2,000.00 60.1 720.00 20-03-640-4261 YOUTH SUMMER BASEBALL-CONT 1,070.69 2,933.99 3,075.00 95.4 2,891.89 20-03-640-4262 YOUTH FALL SOFTBALL-CONT 0.00 0.00 400.00 0.0 0.00 20-03-640-4263 YOUTH FALL BASEBALL-CONT 0.00 0.00 900.00 0.0 0.00 20-03-640-4264 FLAG FOOTBALL-CONT 0.00 0.00 1,560.00 0.0 0.00 20-03-640-4265 INDOOR SOFTBALL-CONT 0.00 600.00 750.00 80.0 0.00 20-03-640-4266 INDOOR SOCCER-CONT 0.00 288.00 5,400.00 5.3 1,436.00 20-03-640-4270 OTHER ATHLETIC PROGRAMS-CONT 0.00 0.00 1,482.00 0.0 336.00 20-03-640-4271 HOLIDAY SPORTS CAMPS-CONT 0.00 0.00 500.00 0.0 0.00 20-03-640-4272 PICKLEBALL-CONT 0.00 0.00 75.00 0.0 40.00 20-03-640-4273 LACROSSE-CONT 0.00 0.00 0.00 0.0 0.00 20-03-640-6402 COPIER SERVICE 0.00 0.00 0.00 0.0 356.64
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 16 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------ATHLETIC PROGRAMS EXPENSES CONTRACTUAL EXPENSE 20-03-640-6403 COMPUTER TECH SERVICES 0.00 0.00 0.00 0.0 260.00 20-03-640-6406 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.0 0.00 20-03-640-6409 CREDIT CARD PROCESSING FEES 198.97 1,214.32 2,100.00 57.8 987.13 ------TOTAL CONTRACTUAL EXPENSE 2,988.81 10,407.89 44,200.00 23.5 12,415.75
MAINTENANCE & OPERATIONS 20-03-660-6602 GARBAGE 0.00 0.00 0.00 0.0 0.00 20-03-660-6603 EQUIPMENT REPAIRS 0.00 0.00 0.00 0.0 0.00 20-03-660-6604 MAINTENANCE CONTRACTUAL 0.00 0.00 0.00 0.0 0.00 20-03-660-6607 MAINTENANCE SUPPLIES 0.00 0.00 0.00 0.0 0.00 20-03-660-6614 BALL FIELD MAINTENANCE 0.00 0.00 0.00 0.0 0.00 20-03-660-6615 SOCCER FIELD MAINTENANCE 0.00 0.00 0.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: ATHLETIC PROGRAMS 17,321.28 52,616.78 185,628.90 28.3 47,022.45
RECREATION CONCESSIONS EXPENSES SALARIES & WAGES 20-05-600-6020 ALLOCATED WAGES 0.00 0.00 0.00 0.0 (183.25) 20-05-600-6073 SRC CONCESSION WAGES 0.00 0.00 0.00 0.0 1,132.42 ------TOTAL SALARIES & WAGES 0.00 0.00 0.00 0.0 949.17
ADMINISTRATIVE EXPENSE 20-05-610-6102 HEALTH & LIFE INSURANCE 0.00 0.00 0.00 0.0 5.85 ------TOTAL ADMINISTRATIVE EXPENSE 0.00 0.00 0.00 0.0 5.85
COST OF SALES 20-05-650-6551 MCCMK CONCESSION COST OF SALES 0.00 0.00 0.00 0.0 0.00 20-05-650-6571 SRC CONCESSION COST OF SALES 0.00 0.00 0.00 0.0 488.18 ------TOTAL COST OF SALES 0.00 0.00 0.00 0.0 488.18
MAINTENANCE & OPERATIONS 20-05-660-6603 EQUIPMENT REPAIRS 0.00 0.00 0.00 0.0 0.00 20-05-660-6604 MAINTENANCE CONTRACTUAL 0.00 0.00 0.00 0.0 462.15 20-05-660-6607 MAINTENANCE SUPPLIES 0.00 0.00 0.00 0.0 5.23 ------TOTAL MAINTENANCE & OPERATIONS 0.00 0.00 0.00 0.0 467.38
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 17 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL EXPENSES: RECREATION CONCESSIONS 0.00 0.00 0.00 0.0 1,910.58
HAISH GYMNASIUM EXPENSES SALARIES & WAGES 20-10-600-6002 FT MAINTENANCE WAGES 359.38 1,163.69 3,674.00 31.6 238.65 20-10-600-6008 PT MAINTENANCE WAGES 454.56 2,229.56 6,373.12 34.9 1,767.02 20-10-600-6010 OFFICE WAGES 2,308.00 9,617.63 30,878.00 31.1 8,660.47 ------TOTAL SALARIES & WAGES 3,121.94 13,010.88 40,925.12 31.7 10,666.14
ADMINISTRATIVE EXPENSE 20-10-610-6102 HEALTH & LIFE INSURANCE 0.00 0.00 453.00 0.0 0.00 20-10-610-6104 EDUCATION & STAFF DEVELOPMENT 0.00 0.00 100.00 0.0 15.44 ------TOTAL ADMINISTRATIVE EXPENSE 0.00 0.00 553.00 0.0 15.44
UTILITY EXPENSE 20-10-630-6301 TELEPHONE 236.90 947.75 2,550.00 37.1 906.10 20-10-630-6302 NATURAL GAS 575.88 1,683.32 4,800.00 35.0 1,145.57 20-10-630-6303 WATER/SEWER 125.47 125.47 600.00 20.9 122.37 20-10-630-6304 ELECTRICITY 614.58 2,282.62 6,500.04 35.1 1,473.64 ------TOTAL UTILITY EXPENSE 1,552.83 5,039.16 14,450.04 34.8 3,647.68
MAINTENANCE & OPERATIONS 20-10-660-6602 GARBAGE 118.24 471.60 1,128.00 41.8 441.55 20-10-660-6603 EQUIPMENT REPAIRS 0.00 674.48 4,800.00 14.0 2,402.72 20-10-660-6604 MAINTENANCE CONTRACTUAL 40.00 1,767.00 5,687.00 31.0 1,851.70 20-10-660-6607 MAINTENANCE SUPPLIES 0.00 825.07 1,000.00 82.5 96.25 20-10-660-6613 HAISH GYM MAINTENANCE 14.99 14.99 11,475.00 0.1 41.36 20-10-660-6616 FACILITY EQUIPMENT 0.00 0.00 1,700.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 173.23 3,753.14 25,790.00 14.5 4,833.58 TOTAL EXPENSES: HAISH GYMNASIUM 4,848.00 21,803.18 81,718.16 26.6 19,162.84
SRC & ATHLETIC FIELDS EXPENSES SALARIES & WAGES 20-11-600-6002 FT MAINTENANCE WAGES 3,854.19 14,501.12 47,304.00 30.6 14,497.85 20-11-600-6008 PT MAINTENANCE WAGES 25.00 2,935.24 29,214.26 10.0 1,196.11 20-11-600-6011 SRC GYM SUPERVISOR 686.88 8,701.01 21,000.00 41.4 6,676.52 ------TOTAL SALARIES & WAGES 4,566.07 26,137.37 97,518.26 26.8 22,370.48
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 18 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: RECREATION FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------SRC & ATHLETIC FIELDS EXPENSES ADMINISTRATIVE EXPENSE 20-11-610-6102 HEALTH & LIFE INSURANCE 0.00 0.00 11,165.47 0.0 0.00 20-11-610-6107 COMPUTER SOFTWARE/HARDWARE 65.00 260.00 780.00 33.3 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 65.00 260.00 11,945.47 2.1 0.00
UTILITY EXPENSE 20-11-630-6301 TELEPHONE 0.00 824.37 2,220.00 37.1 787.70 20-11-630-6302 NATURAL GAS 981.00 4,026.02 16,000.00 25.1 3,600.26 20-11-630-6303 WATER/SEWER 330.21 330.21 2,500.00 13.2 424.21 20-11-630-6304 ELECTRICITY 1,119.37 6,400.77 22,000.00 29.0 4,916.00 ------TOTAL UTILITY EXPENSE 2,430.58 11,581.37 42,720.00 27.1 9,728.17
MAINTENANCE & OPERATIONS 20-11-660-6602 GARBAGE 130.06 518.77 1,400.00 37.0 485.70 20-11-660-6603 EQUIPMENT REPAIRS 0.00 8,393.55 7,500.00 111.9 614.76 20-11-660-6604 MAINTENANCE CONTRACTUAL 245.00 7,338.30 18,724.00 39.1 6,944.84 20-11-660-6607 MAINTENANCE SUPPLIES 0.00 1,137.51 4,500.00 25.2 719.97 20-11-660-6614 BALL FIELD MAINTENANCE 72.00 1,957.96 4,750.00 41.2 1,473.15 20-11-660-6615 SOCCER FIELD MAINTENANCE 1,840.00 3,500.95 7,000.00 50.0 5,056.77 20-11-660-6616 FACILITY EQUIPMENT 0.00 0.00 0.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 2,287.06 22,847.04 43,874.00 52.0 15,295.19 TOTAL EXPENSES: SRC & ATHLETIC FIELDS 9,348.71 60,825.78 196,057.73 31.0 47,393.84
TOTAL FUND REVENUES 185,450.49 349,471.54 878,130.94 39.7 321,929.72 TOTAL FUND EXPENSES 63,733.50 233,009.71 897,922.17 25.9 223,714.96 FUND SURPLUS (DEFICIT) 121,716.99 116,461.83 (19,791.23) (588.4) 98,214.76
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 19 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: INSURANCE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------INSURANCE ADMINISTRATION REVENUES TAX REVENUE 21-01-410-4101 PROPERTY TAXES 49,246.32 59,031.91 117,600.00 50.1 67,728.57 ------TOTAL TAX REVENUE 49,246.32 59,031.91 117,600.00 50.1 67,728.57
MISCELLANEOUS REVENUE 21-01-480-4802 GRANT REVENUE 0.00 0.00 0.00 0.0 0.00 21-01-480-4804 MISCELLANEOUS REVENUE 0.00 0.00 1,500.00 0.0 81.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 0.00 1,500.00 0.0 81.00 TOTAL REVENUES: INSURANCE ADMINISTRATION 49,246.32 59,031.91 119,100.00 49.5 67,809.57
INSURANCE ADMINISTRATION EXPENSES SALARIES & WAGES 21-01-600-6020 ALLOCATED WAGES 726.49 2,942.25 9,508.00 30.9 3,021.98 ------TOTAL SALARIES & WAGES 726.49 2,942.25 9,508.00 30.9 3,021.98
ADMINISTRATIVE EXPENSE 21-01-610-6102 HEALTH & LIFE INSURANCE 49.67 248.35 1,873.49 13.2 432.50 21-01-610-6140 LIABILITY & W/C INSURANCE 0.00 0.00 112,379.33 0.0 0.00 21-01-610-6141 UNEMPLOYMENT INSURANCE 0.00 2,004.00 20,000.00 10.0 (1,102.00) 21-01-610-6142 RISK MANAGEMENT-TRAINING 530.00 890.00 4,865.00 18.2 493.13 21-01-610-6143 RISK MANAGEMENT-SAFETY SUPPLIE 1,841.52 3,199.91 19,427.00 16.4 6,989.38 21-01-610-6144 PHYS, DRUG, BKGRND, HRNG, PULM 906.50 2,423.50 6,780.00 35.7 2,724.00 ------TOTAL ADMINISTRATIVE EXPENSE 3,327.69 8,765.76 165,324.82 5.3 9,537.01 TOTAL EXPENSES: INSURANCE ADMINISTRATION 4,054.18 11,708.01 174,832.82 6.6 12,558.99
TOTAL FUND REVENUES 49,246.32 59,031.91 119,100.00 49.5 67,809.57 TOTAL FUND EXPENSES 4,054.18 11,708.01 174,832.82 6.6 12,558.99 FUND SURPLUS (DEFICIT) 45,192.14 47,323.90 (55,732.82) (84.9) 55,250.58
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 20 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: AUDIT SPECIAL REVENUE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------AUDIT ADMINISTRATION REVENUES TAX REVENUE 22-01-410-4101 PROPERTY TAXES 11,615.16 13,923.17 27,046.04 51.4 13,545.71 ------TOTAL TAX REVENUE 11,615.16 13,923.17 27,046.04 51.4 13,545.71 TOTAL REVENUES: AUDIT ADMINISTRATION 11,615.16 13,923.17 27,046.04 51.4 13,545.71
AUDIT ADMINISTRATION EXPENSES SALARIES & WAGES 22-01-600-6020 ALLOCATED WAGES 302.16 1,223.75 3,947.00 31.0 1,251.37 ------TOTAL SALARIES & WAGES 302.16 1,223.75 3,947.00 31.0 1,251.37
ADMINISTRATIVE EXPENSE 22-01-610-6102 HEALTH & LIFE INSURANCE 39.74 198.70 624.50 31.8 150.45 22-01-610-6105 OFFICE SUPPLIES & POSTAGE 0.00 0.00 400.00 0.0 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 39.74 198.70 1,024.50 19.3 150.45
CONTRACTUAL EXPENSE 22-01-640-6406 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.0 0.00 22-01-640-6410 AUDITOR EXPENSE 0.00 12,550.00 23,350.00 53.7 14,700.00 ------TOTAL CONTRACTUAL EXPENSE 0.00 12,550.00 23,350.00 53.7 14,700.00 TOTAL EXPENSES: AUDIT ADMINISTRATION 341.90 13,972.45 28,321.50 49.3 16,101.82
TOTAL FUND REVENUES 11,615.16 13,923.17 27,046.04 51.4 13,545.71 TOTAL FUND EXPENSES 341.90 13,972.45 28,321.50 49.3 16,101.82 FUND SURPLUS (DEFICIT) 11,273.26 (49.28) (1,275.46) 3.8 (2,556.11)
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 21 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: FICA SPECIAL REVENUE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------FICA ADMINISTRATION REVENUES TAX REVENUE 23-01-410-4101 PROPERTY TAXES 47,410.28 56,830.99 112,700.00 50.4 85,446.37 ------TOTAL TAX REVENUE 47,410.28 56,830.99 112,700.00 50.4 85,446.37 TOTAL REVENUES: FICA ADMINISTRATION 47,410.28 56,830.99 112,700.00 50.4 85,446.37
FICA ADMINISTRATION EXPENSES ADMINISTRATIVE EXPENSE 23-01-610-6110 FICA EMPLOYER CONTRIBUTION 12,528.29 38,423.40 133,888.00 28.6 40,122.75 23-01-610-6111 MEDICARE EMPLOYER CONTRIBUTION 2,930.10 8,986.37 31,312.00 28.6 9,383.53 ------TOTAL ADMINISTRATIVE EXPENSE 15,458.39 47,409.77 165,200.00 28.6 49,506.28 TOTAL EXPENSES: FICA ADMINISTRATION 15,458.39 47,409.77 165,200.00 28.6 49,506.28
TOTAL FUND REVENUES 47,410.28 56,830.99 112,700.00 50.4 85,446.37 TOTAL FUND EXPENSES 15,458.39 47,409.77 165,200.00 28.6 49,506.28 FUND SURPLUS (DEFICIT) 31,951.89 9,421.22 (52,500.00) (17.9) 35,940.09
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 22 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: IMRF SPECIAL REVENUE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------IMRF ADMINISTRATION REVENUES TAX REVENUE 24-01-410-4101 PROPERTY TAXES 127,735.88 153,117.82 303,800.00 50.4 175,961.02 ------TOTAL TAX REVENUE 127,735.88 153,117.82 303,800.00 50.4 175,961.02 TOTAL REVENUES: IMRF ADMINISTRATION 127,735.88 153,117.82 303,800.00 50.4 175,961.02
IMRF ADMINISTRATION EXPENSES ADMINISTRATIVE EXPENSE 24-01-610-6120 IMRF EMPLOYER CONTRIBUTION 22,273.81 88,432.47 329,391.60 26.8 105,261.76 ------TOTAL ADMINISTRATIVE EXPENSE 22,273.81 88,432.47 329,391.60 26.8 105,261.76 TOTAL EXPENSES: IMRF ADMINISTRATION 22,273.81 88,432.47 329,391.60 26.8 105,261.76
TOTAL FUND REVENUES 127,735.88 153,117.82 303,800.00 50.4 175,961.02 TOTAL FUND EXPENSES 22,273.81 88,432.47 329,391.60 26.8 105,261.76 FUND SURPLUS (DEFICIT) 105,462.07 64,685.35 (25,591.60) (252.7) 70,699.26
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 23 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: MUSEUM SPECIAL REVENUE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------ELLWOOD HOUSE MUSEUM REVENUES TAX REVENUE 25-25-410-4101 PROPERTY TAXES 26,806.58 32,133.22 53,700.00 59.8 53,070.00 ------TOTAL TAX REVENUE 26,806.58 32,133.22 53,700.00 59.8 53,070.00
GRANT & OTHER GOVT REVENUE 25-25-440-4425 EH MUSM GRANT: ROOF, TILE, ADA 0.00 0.00 126,400.00 0.0 0.00 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 0.00 126,400.00 0.0 0.00
MISCELLANEOUS REVENUE 25-25-480-4802 GRANT REVENUE 0.00 0.00 0.00 0.0 0.00 25-25-480-4804 MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 988.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 988.00 TOTAL REVENUES: ELLWOOD HOUSE MUSEUM 26,806.58 32,133.22 180,100.00 17.8 54,058.00
NEHRING CENTER REVENUES TAX REVENUE 25-26-410-4101 PROPERTY TAXES 0.00 0.00 10,000.00 0.0 10,000.00 ------TOTAL TAX REVENUE 0.00 0.00 10,000.00 0.0 10,000.00
RENTAL REVENUE 25-26-430-4301 FACILITY RENTALS 1,342.10 5,368.40 16,105.20 33.3 5,268.40 ------TOTAL RENTAL REVENUE 1,342.10 5,368.40 16,105.20 33.3 5,268.40
MISCELLANEOUS REVENUE 25-26-480-4804 MISCELLANEOUS REVENUE 0.00 116.90 0.00 100.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 116.90 0.00 100.0 0.00 TOTAL REVENUES: NEHRING CENTER 1,342.10 5,485.30 26,105.20 21.0 15,268.40
ELLWOOD HOUSE MUSEUM EXPENSES SALARIES & WAGES 25-25-600-6002 FT MAINTENANCE WAGES 721.81 2,500.99 7,719.00 32.4 528.48 25-25-600-6020 ALLOCATED WAGES 606.40 2,455.92 19,778.00 12.4 2,660.92 ------TOTAL SALARIES & WAGES 1,328.21 4,956.91 27,497.00 18.0 3,189.40
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 24 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: MUSEUM SPECIAL REVENUE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------ELLWOOD HOUSE MUSEUM EXPENSES ADMINISTRATIVE EXPENSE 25-25-610-6102 HEALTH & LIFE INSURANCE 96.10 480.51 5,899.23 8.1 244.45 25-25-610-6103 MARKETING 0.00 0.00 0.00 0.0 0.00 25-25-610-6105 OFFICE SUPPLIES & POSTAGE 0.00 88.37 900.00 9.8 87.36 ------TOTAL ADMINISTRATIVE EXPENSE 96.10 568.88 6,799.23 8.3 331.81
PROGRAM EXPENSE 25-25-620-6240 MISC PROGRAM EXPENSE 0.00 165.38 1,050.00 15.7 161.56 ------TOTAL PROGRAM EXPENSE 0.00 165.38 1,050.00 15.7 161.56
UTILITY EXPENSE 25-25-630-6302 NATURAL GAS 1,121.63 3,129.65 10,000.00 31.2 2,226.49 25-25-630-6303 WATER/SEWER 0.00 183.32 1,000.00 18.3 108.05 25-25-630-6304 ELECTRICITY (23.88) 2,064.83 10,000.00 20.6 2,088.38 ------TOTAL UTILITY EXPENSE 1,097.75 5,377.80 21,000.00 25.6 4,422.92
MAINTENANCE & OPERATIONS 25-25-660-6604 MAINTENANCE CONTRACTUAL 459.40 4,455.05 17,250.00 25.8 4,822.25 25-25-660-6607 MAINTENANCE SUPPLIES 0.00 0.00 350.00 0.0 0.00 25-25-660-6620 FACILITY MAINTENANCE 34.74 1,289.08 15,750.00 8.1 4,203.84 25-25-660-6630 FACILITY IMPROVEMENTS 0.00 949.89 3,500.00 27.1 2,284.25 ------TOTAL MAINTENANCE & OPERATIONS 494.14 6,694.02 36,850.00 18.1 11,310.34
SPECIFIC FUNDED PROJECTS 25-25-760-7625 EH MUSM GRANT: ROOF, TILE, ADA 0.00 0.00 126,400.00 0.0 0.00 ------TOTAL SPECIFIC FUNDED PROJECTS 0.00 0.00 126,400.00 0.0 0.00 TOTAL EXPENSES: ELLWOOD HOUSE MUSEUM 3,016.20 17,762.99 219,596.23 8.0 19,416.03
NEHRING CENTER EXPENSES SALARIES & WAGES 25-26-600-6002 FT MAINTENANCE WAGES 215.63 698.19 2,205.00 31.6 143.19 25-26-600-6020 ALLOCATED WAGES 0.00 0.00 0.00 0.0 0.00 ------TOTAL SALARIES & WAGES 215.63 698.19 2,205.00 31.6 143.19
ADMINISTRATIVE EXPENSE 25-26-610-6102 HEALTH & LIFE INSURANCE 0.00 0.00 271.80 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 25 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: MUSEUM SPECIAL REVENUE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL ADMINISTRATIVE EXPENSE 0.00 0.00 271.80 0.0 0.00
UTILITY EXPENSE 25-26-630-6301 TELEPHONE 47.37 189.72 1,944.00 9.7 629.96 25-26-630-6302 NATURAL GAS 230.58 706.84 3,000.00 23.5 475.58 25-26-630-6303 WATER/SEWER 57.25 57.25 350.00 16.3 46.58 25-26-630-6304 ELECTRICITY 132.35 2,833.22 8,000.00 35.4 2,349.32 ------TOTAL UTILITY EXPENSE 467.55 3,787.03 13,294.00 28.4 3,501.44
CONTRACTUAL EXPENSE 25-26-640-6405 OTHER CONTRACTUAL AGREEMENTS 0.00 0.00 5,540.00 0.0 0.00 ------TOTAL CONTRACTUAL EXPENSE 0.00 0.00 5,540.00 0.0 0.00
MAINTENANCE & OPERATIONS 25-26-660-6604 MAINTENANCE CONTRACTUAL 900.40 4,085.77 4,159.00 98.2 1,632.85 25-26-660-6607 MAINTENANCE SUPPLIES 0.00 0.00 100.00 0.0 6.64 25-26-660-6620 FACILITY MAINTENANCE 0.00 103.25 5,850.00 1.7 230.01 25-26-660-6630 FACILITY IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 900.40 4,189.02 10,109.00 41.4 1,869.50 TOTAL EXPENSES: NEHRING CENTER 1,583.58 8,674.24 31,419.80 27.6 5,514.13
TOTAL FUND REVENUES 28,148.68 37,618.52 206,205.20 18.2 69,326.40 TOTAL FUND EXPENSES 4,599.78 26,437.23 251,016.03 10.5 24,930.16 FUND SURPLUS (DEFICIT) 23,548.90 11,181.29 (44,810.83) (24.9) 44,396.24
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 26 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: SPECIAL RECREATION SP REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------SPECIAL REC ADMINISTRATION REVENUES TAX REVENUE 26-01-410-4101 PROPERTY TAXES 92,916.08 111,379.11 216,368.72 51.4 108,365.67 ------TOTAL TAX REVENUE 92,916.08 111,379.11 216,368.72 51.4 108,365.67 TOTAL REVENUES: SPECIAL REC ADMINISTRATION 92,916.08 111,379.11 216,368.72 51.4 108,365.67
SPECIAL REC ADMINISTRATION EXPENSES SALARIES & WAGES 26-01-600-6020 ALLOCATED WAGES 1,560.48 6,319.62 20,988.00 30.1 6,617.09 ------TOTAL SALARIES & WAGES 1,560.48 6,319.62 20,988.00 30.1 6,617.09
ADMINISTRATIVE EXPENSE 26-01-610-6102 HEALTH & LIFE INSURANCE 151.29 756.46 2,644.08 28.6 628.95 26-01-610-6105 OFFICE SUPPLIES & POSTAGE 0.00 88.37 900.00 9.8 87.36 26-01-610-6130 KSRA LEVY CONTRIBUTION 46,458.04 55,689.56 108,184.36 51.4 74,587.62 26-01-610-6131 SPECIAL REC PROGRAMS 146.30 146.30 10,000.00 1.4 58.42 ------TOTAL ADMINISTRATIVE EXPENSE 46,755.63 56,680.69 121,728.44 46.5 75,362.35
PROGRAM EXPENSE 26-01-620-6240 MISC PROGRAM EXPENSE 0.00 165.38 1,050.00 15.7 161.56 ------TOTAL PROGRAM EXPENSE 0.00 165.38 1,050.00 15.7 161.56
CONTRACTUAL EXPENSE 26-01-640-6401 LEGAL EXPENSE 0.00 0.00 0.00 0.0 0.00 ------TOTAL CONTRACTUAL EXPENSE 0.00 0.00 0.00 0.0 0.00
MAINTENANCE & OPERATIONS 26-01-660-6607 MAINTENANCE SUPPLIES 0.00 1,308.75 3,000.00 43.6 0.00 ------TOTAL MAINTENANCE & OPERATIONS 0.00 1,308.75 3,000.00 43.6 0.00
CAPITAL IMPROVEMENTS 26-01-720-7280 SPECL REC CAPITAL IMPROVEMENTS 4,248.16 12,442.97 339,500.00 3.6 549.01 26-01-720-7285 ADA/ACCESSIBILITY AUDIT 0.00 0.00 0.00 0.0 7.60 ------TOTAL CAPITAL IMPROVEMENTS 4,248.16 12,442.97 339,500.00 3.6 556.61
OTHER FINANCING USES
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 27 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: SPECIAL RECREATION SP REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------SPECIAL REC ADMINISTRATION EXPENSES OTHER FINANCING USES 26-01-920-9201 OPERATING TRANSFER OUT 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING USES 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: SPECIAL REC ADMINISTRATION 52,564.27 76,917.41 486,266.44 15.8 82,697.61
TOTAL FUND REVENUES 92,916.08 111,379.11 216,368.72 51.4 108,365.67 TOTAL FUND EXPENSES 52,564.27 76,917.41 486,266.44 15.8 82,697.61 FUND SURPLUS (DEFICIT) 40,351.81 34,461.70 (269,897.72) (12.7) 25,668.06
239
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 28 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL PROJECTS FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------HOPKINS PARK REVENUES GRANT & OTHER GOVT REVENUE 30-15-440-4421 INTERGOVERNMENTAL REVENUE 0.00 0.00 0.00 0.0 0.00 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: HOPKINS PARK 0.00 0.00 0.00 0.0 0.00
LIONS PARK REVENUES GRANT & OTHER GOVT REVENUE 30-22-440-4420 LIONS PARK GRANT REV 0.00 0.00 0.00 0.0 0.00 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: LIONS PARK 0.00 0.00 0.00 0.0 0.00
NON SITE SPECIFIC REVENUES GRANT & OTHER GOVT REVENUE 30-99-440-4402 UNRESTRICTED TIF REVENUE 0.00 0.00 0.00 0.0 (0.01) 30-99-440-4403 PATHWAY CONTRIBUTIONS 0.00 0.00 0.00 0.0 0.00 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 0.00 0.00 0.0 (0.01)
MISCELLANEOUS REVENUE 30-99-480-4830 BOND PROCEEDS 0.00 0.00 0.00 0.0 0.00 30-99-480-4860 ALLOCATION OF CAPITAL TO SRA 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: NON SITE SPECIFIC 0.00 0.00 0.00 0.0 (0.01)
BUENA VISTA GOLF COURSE EXPENSES CAPITAL IMPROVEMENTS 30-04-740-7442 BV GOLF COURSE PARK IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: BUENA VISTA GOLF COURSE 0.00 0.00 0.00 0.0 0.00
DEKALB KIWANIS PARK EXPENSES CAPITAL IMPROVEMENTS
240
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 29 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL PROJECTS FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------DEKALB KIWANIS PARK EXPENSES CAPITAL IMPROVEMENTS 30-06-740-7440 DEKALB KIWANIS PRK MASTER PLAN 0.00 0.00 0.00 0.0 0.00 30-06-740-7442 D KIWANIS PARK PARK IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: DEKALB KIWANIS PARK 0.00 0.00 0.00 0.0 0.00
HAISH GYMNASIUM EXPENSES CAPITAL IMPROVEMENTS 30-12-740-7443 HAISH BUILDING IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: HAISH GYMNASIUM 0.00 0.00 0.00 0.0 0.00
HOPKINS PARK EXPENSES CAPITAL IMPROVEMENTS 30-15-740-7442 HOPKINS PARK PARK IMP 0.00 0.00 0.00 0.0 0.00 30-15-740-7443 HOPKINS PARK BLDG IMP 0.00 0.00 0.00 0.0 0.00 30-15-740-7445 HOPKINS PARK POOL IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: HOPKINS PARK 0.00 0.00 0.00 0.0 0.00
KATZ PARK EXPENSES CAPITAL IMPROVEMENTS 30-17-740-7442 KATZ PARK PARK IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: KATZ PARK 0.00 0.00 0.00 0.0 0.00
LIBERTY PARK EXPENSES CAPITAL IMPROVEMENTS 30-21-740-7442 LIBERTY PARK PARK IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: LIBERTY PARK 0.00 0.00 0.00 0.0 0.00
241
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 30 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL PROJECTS FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------LIONS PARK EXPENSES CAPITAL IMPROVEMENTS 30-22-740-7441 LIONS PARK - MASTER PLAN IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: LIONS PARK 0.00 0.00 0.00 0.0 0.00
MAINTENANCE CAMPUS EXPENSES CAPITAL IMPROVEMENTS 30-23-740-7443 MAINT CAMPUS BUILDING IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: MAINTENANCE CAMPUS 0.00 0.00 0.00 0.0 0.00
MASON LARSON PARK EXPENSES CAPITAL IMPROVEMENTS 30-24-740-7442 MASON LARSON PARK PARK IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: MASON LARSON PARK 0.00 0.00 0.00 0.0 0.00
CAPITAL PROJECTS DEPARTMENT EXPENSES UTILITY EXPENSE 30-30-630-6301 TELEPHONE 0.00 0.00 0.00 0.0 0.00 ------TOTAL UTILITY EXPENSE 0.00 0.00 0.00 0.0 0.00
CAPITAL IMPROVEMENTS 30-30-720-7229 SLED HILL 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00
GOLF, POOL CONTRIBUTED CAPITAL 30-30-730-7308 BUENA VISTA IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL GOLF, POOL CONTRIBUTED CAPITAL 0.00 0.00 0.00 0.0 0.00
ADA COMPLIANCE 30-30-770-7700 ADA COMPLIANCE PROJECTS 0.00 0.00 0.00 0.0 0.00
242
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 31 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL PROJECTS FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL ADA COMPLIANCE 0.00 0.00 0.00 0.0 0.00
DEBT SERVICE 30-30-800-8003 BOND SERVICE FEES 0.00 0.00 0.00 0.0 0.00 ------TOTAL DEBT SERVICE 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: CAPITAL PROJECTS DEPARTMENT 0.00 0.00 0.00 0.0 0.00
RIVER HEIGHTS GOLF COURSE EXPENSES CAPITAL IMPROVEMENTS 30-37-740-7442 RH GOLF COURSE BUILDING IMP 0.00 0.00 0.00 0.0 0.00 30-37-740-7443 RH GOLF COURSE PARK IMPR 0.00 0.00 0.00 0.0 0.00 30-37-740-7444 RH GOLF COURSE TRAIL IMP 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: RIVER HEIGHTS GOLF COURSE 0.00 0.00 0.00 0.0 0.00
SPORTS & REC CENTER EXPENSES CAPITAL IMPROVEMENTS 30-41-740-7443 SRC BUILDING IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: SPORTS & REC CENTER 0.00 0.00 0.00 0.0 0.00
WELSH PARK EXPENSES CAPITAL IMPROVEMENTS 30-43-740-7442 WELSH PARK PARK IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: WELSH PARK 0.00 0.00 0.00 0.0 0.00
NATURE TRAILS EXPENSES CAPITAL IMPROVEMENTS 30-45-740-7440 NATURE TRAILS MASTER PLAN 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: NATURE TRAILS 0.00 0.00 0.00 0.0 0.00
243
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 32 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL PROJECTS FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------NON SITE SPECIFIC EXPENSES SALARIES & WAGES 30-99-600-6000 SALARIES 0.00 0.00 0.00 0.0 (473.93) ------TOTAL SALARIES & WAGES 0.00 0.00 0.00 0.0 (473.93)
ADMINISTRATIVE EXPENSE 30-99-610-6102 HEALTH & LIFE INSURANCE 0.00 0.00 0.00 0.0 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 0.00 0.00 0.00 0.0 0.00
CAPITAL IMPROVEMENTS 30-99-740-7450 LANDSCAPING 0.00 0.00 0.00 0.0 0.00 30-99-740-7451 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.0 0.00 30-99-740-7452 VEHICLES 0.00 0.00 0.00 0.0 0.00 30-99-740-7453 GOLF VEHICLES 0.00 0.00 0.00 0.0 0.00 30-99-740-7454 EQUIPMENT 0.00 0.00 0.00 0.0 0.00 30-99-740-7455 GOLF EQUIPMENT 0.00 0.00 0.00 0.0 0.00 30-99-740-7456 TECHNOLOGY IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 30-99-740-7457 PAVING/PATHWAYS 0.00 0.00 0.00 0.0 0.00 30-99-740-7458 SITE AMENITIES 0.00 0.00 0.00 0.0 0.00 30-99-740-7459 UNFORSEEN 0.00 0.00 0.00 0.0 0.00 30-99-740-7460 TRANSFER TO DEBT SERVICE 0.00 0.00 0.00 0.0 0.00 30-99-740-7461 MEMORIAL TREES AND BENCHES 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: NON SITE SPECIFIC 0.00 0.00 0.00 0.0 (473.93)
TOTAL FUND REVENUES 0.00 0.00 0.00 0.0 (0.01) TOTAL FUND EXPENSES 0.00 0.00 0.00 0.0 (473.93) FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 0.0 473.92
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 33 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL FUND - 2017 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------HOPKINS PARK REVENUES GRANT & OTHER GOVT REVENUE 37-15-440-4421 INTERGOVERNMENTAL REVENUE 0.00 0.00 0.00 0.0 37,050.00 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 0.00 0.00 0.0 37,050.00 TOTAL REVENUES: HOPKINS PARK 0.00 0.00 0.00 0.0 37,050.00
WRIGHT FARM PARK REVENUES MISCELLANEOUS REVENUE 37-49-480-4804 MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: WRIGHT FARM PARK 0.00 0.00 0.00 0.0 0.00
NON SITE SPECIFIC REVENUES GRANT & OTHER GOVT REVENUE 37-99-440-4402 UNRESTRICTED TIF REVENUE 0.00 0.00 0.00 0.0 156,374.84 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 0.00 0.00 0.0 156,374.84
MISCELLANEOUS REVENUE 37-99-480-4804 MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 4,000.00 37-99-480-4830 BOND PROCEEDS 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 4,000.00
OTHER FINANCING SOURCES 37-99-910-9105 BOND PROCEEDS 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: NON SITE SPECIFIC 0.00 0.00 0.00 0.0 160,374.84
DEKALB KIWANIS PARK EXPENSES CAPITAL IMPROVEMENTS 37-06-740-7440 MASTER PLAN 0.00 0.00 0.00 0.0 4,998.58 37-06-740-7442 PARK IMPROVEMENTS 0.00 0.00 0.00 0.0 10.00 37-06-740-7458 SITE AMENITIES 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 5,008.58
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 34 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL FUND - 2017 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL EXPENSES: DEKALB KIWANIS PARK 0.00 0.00 0.00 0.0 5,008.58
HOPKINS PARK EXPENSES CAPITAL IMPROVEMENTS 37-15-740-7443 BUILDING IMPROVEMENTS 0.00 0.00 0.00 0.0 9,384.55 37-15-740-7445 POOL IMPROVEMENTS 0.00 0.00 0.00 0.0 14,250.00 37-15-740-7450 LANDSCAPING 0.00 0.00 5,668.30 0.0 0.00 37-15-740-7458 SITE AMENITIES 0.00 (16,412.22) 16,562.22 (99.0) 75,657.50 ------TOTAL CAPITAL IMPROVEMENTS 0.00 (16,412.22) 22,230.52 (73.8) 99,292.05 TOTAL EXPENSES: HOPKINS PARK 0.00 (16,412.22) 22,230.52 (73.8) 99,292.05
KATZ PARK EXPENSES CAPITAL IMPROVEMENTS 37-17-740-7458 SITE AMENITIES 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: KATZ PARK 0.00 0.00 0.00 0.0 0.00
LIBERTY PARK EXPENSES CAPITAL IMPROVEMENTS 37-21-740-7442 PARK IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: LIBERTY PARK 0.00 0.00 0.00 0.0 0.00
MAINTENANCE CAMPUS EXPENSES CAPITAL IMPROVEMENTS 37-23-740-7443 BUILDING IMPROVEMENTS 0.00 0.00 0.00 0.0 866.60 37-23-740-7452 VEHICLES 0.00 0.00 0.00 0.0 0.00 37-23-740-7454 EQUIPMENT 0.00 0.00 0.00 0.0 52,966.37 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 53,832.97 TOTAL EXPENSES: MAINTENANCE CAMPUS 0.00 0.00 0.00 0.0 53,832.97
PRAIRIE PARK EXPENSES
246
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 35 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL FUND - 2017 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------PRAIRIE PARK EXPENSES CAPITAL IMPROVEMENTS 37-32-740-7458 SITE AMENITIES 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: PRAIRIE PARK 0.00 0.00 0.00 0.0 0.00
RIVER HEIGHTS EXPENSES CAPITAL IMPROVEMENTS 37-37-740-7455 GOLF EQUIPMENT 0.00 0.00 0.00 0.0 45,287.97 37-37-740-7457 PAVING & SEALCOATING 0.00 0.00 0.00 0.0 284.25 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 45,572.22 TOTAL EXPENSES: RIVER HEIGHTS 0.00 0.00 0.00 0.0 45,572.22
SPORTS & REC CENTER EXPENSES CAPITAL IMPROVEMENTS 37-41-740-7443 BUILDING IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: SPORTS & REC CENTER 0.00 0.00 0.00 0.0 0.00
NATURE TRAIL EXPENSES CAPITAL IMPROVEMENTS 37-45-740-7444 TRAIL IMPROVEMENTS 1,750.00 1,750.00 25,843.65 6.7 106.35 ------TOTAL CAPITAL IMPROVEMENTS 1,750.00 1,750.00 25,843.65 6.7 106.35 TOTAL EXPENSES: NATURE TRAIL 1,750.00 1,750.00 25,843.65 6.7 106.35
WRIGHT FARM PARK EXPENSES CAPITAL IMPROVEMENTS 37-49-740-7458 SITE AMENITIES 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: WRIGHT FARM PARK 0.00 0.00 0.00 0.0 0.00
247
Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 36 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL FUND - 2017 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------NON SITE SPECIFIC EXPENSES SALARIES & WAGES 37-99-600-6000 SALARIES 0.00 0.00 0.00 0.0 5,558.84 ------TOTAL SALARIES & WAGES 0.00 0.00 0.00 0.0 5,558.84
ADMINISTRATIVE EXPENSE 37-99-610-6102 HEALTH & LIFE INSURANCE 0.00 0.00 0.00 0.0 977.70 ------TOTAL ADMINISTRATIVE EXPENSE 0.00 0.00 0.00 0.0 977.70
CAPITAL IMPROVEMENTS 37-99-740-7450 LANDSCAPING 0.00 0.00 0.00 0.0 0.00 37-99-740-7451 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.0 0.00 37-99-740-7456 IT IMPROVEMENTS 0.00 4,312.50 15,000.00 28.7 6,379.80 37-99-740-7457 PAVING & SEALCOATING 0.00 0.00 0.00 0.0 2,274.00 37-99-740-7458 SITE AMENITIES 0.00 0.00 0.00 0.0 0.00 37-99-740-7459 UNFORESEEN PROJECTS 0.00 0.00 0.00 0.0 0.00 37-99-740-7460 TRANSFER TO DEBT SERVICE 0.00 0.00 0.00 0.0 0.00 37-99-740-7461 MEMORIAL TREES AND BENCHES 0.00 0.00 0.00 0.0 3,124.94 ------TOTAL CAPITAL IMPROVEMENTS 0.00 4,312.50 15,000.00 28.7 11,778.74
OTHER FINANCING USES 37-99-920-9201 OPERATING TRANSFER OUT 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING USES 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: NON SITE SPECIFIC 0.00 4,312.50 15,000.00 28.7 18,315.28
TOTAL FUND REVENUES 0.00 0.00 0.00 0.0 197,424.84 TOTAL FUND EXPENSES 1,750.00 (10,349.72) 63,074.17 (16.4) 222,127.45 FUND SURPLUS (DEFICIT) (1,750.00) 10,349.72 (63,074.17) (16.4) (24,702.61)
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 37 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL FUND - 2018 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------NON SITE SPECIFIC REVENUES GRANT & OTHER GOVT REVENUE 38-99-440-4402 UNRESTRICTED TIF REVENUE 0.00 155,080.88 150,000.00 103.3 0.00 38-99-440-4420 GRANT REVENUE 0.00 0.00 15,000.00 0.0 0.00 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 155,080.88 165,000.00 93.9 0.00
MISCELLANEOUS REVENUE 38-99-480-4804 MISCELLANEOUS REVENUE 150.00 12,050.00 0.00 100.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 150.00 12,050.00 0.00 100.0 0.00
OTHER FINANCING SOURCES 38-99-910-9105 BOND PROCEEDS 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: NON SITE SPECIFIC 150.00 167,130.88 165,000.00 101.2 0.00
BUENA VISTA EXPENSES CAPITAL IMPROVEMENTS 38-04-740-7442 PARK IMPROVEMENTS 0.00 5,945.00 70,000.00 8.4 0.00 38-04-740-7454 EQUIPMENT 0.00 0.00 0.00 0.0 0.00 38-04-740-7457 PAVING AND SEALCOATING 0.00 95.00 6,950.00 1.3 0.00 38-04-740-7458 SITE AMENITIES 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 6,040.00 76,950.00 7.8 0.00 TOTAL EXPENSES: BUENA VISTA 0.00 6,040.00 76,950.00 7.8 0.00
CHESEBORO PARK EXPENSES CAPITAL IMPROVEMENTS 38-05-740-7457 PAVING AND SEALCOATING 0.00 0.00 6,800.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 6,800.00 0.0 0.00 TOTAL EXPENSES: CHESEBORO PARK 0.00 0.00 6,800.00 0.0 0.00
DEKALB KIWANIS PARK EXPENSES CAPITAL IMPROVEMENTS 38-06-740-7442 PARK IMPROVEMENTS 0.00 0.00 6,500.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 6,500.00 0.0 0.00
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FUND: CAPITAL FUND - 2018 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL EXPENSES: DEKALB KIWANIS PARK 0.00 0.00 6,500.00 0.0 0.00
HOPKINS PARK EXPENSES CAPITAL IMPROVEMENTS 38-15-740-7442 PARK IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00 38-15-740-7457 PAVING AND SEALCOATING 0.00 0.00 50,543.00 0.0 0.00 38-15-740-7458 SITE AMENITIES 0.00 0.00 15,000.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 65,543.00 0.0 0.00 TOTAL EXPENSES: HOPKINS PARK 0.00 0.00 65,543.00 0.0 0.00
KATZ PARK EXPENSES CAPITAL IMPROVEMENTS 38-17-740-7442 PARK IMPROVEMENTS 630.72 4,585.21 11,325.00 40.4 0.00 38-17-740-7457 PAVING AND SEALCOATING 0.00 0.00 4,223.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 630.72 4,585.21 15,548.00 29.4 0.00 TOTAL EXPENSES: KATZ PARK 630.72 4,585.21 15,548.00 29.4 0.00
MAINTENANCE CAMPUS EXPENSES CAPITAL IMPROVEMENTS 38-23-740-7452 VEHICLES 0.00 0.00 40,000.00 0.0 0.00 38-23-740-7454 EQUIPMENT 0.00 0.00 46,000.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 86,000.00 0.0 0.00 TOTAL EXPENSES: MAINTENANCE CAMPUS 0.00 0.00 86,000.00 0.0 0.00
OVERLOOK POINTE PARK EXPENSES CAPITAL IMPROVEMENTS 38-30-740-7442 PARK IMPROVEMENTS 18,444.43 51,848.47 50,000.00 103.6 0.00 ------TOTAL CAPITAL IMPROVEMENTS 18,444.43 51,848.47 50,000.00 103.6 0.00 TOTAL EXPENSES: OVERLOOK POINTE PARK 18,444.43 51,848.47 50,000.00 103.6 0.00
PRAIRIE PARK EXPENSES CAPITAL IMPROVEMENTS
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FUND: CAPITAL FUND - 2018 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------PRAIRIE PARK EXPENSES CAPITAL IMPROVEMENTS 38-32-740-7457 PAVING AND SEALCOATING 0.00 0.00 14,718.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 14,718.00 0.0 0.00 TOTAL EXPENSES: PRAIRIE PARK 0.00 0.00 14,718.00 0.0 0.00
RIVER HEIGHTS EXPENSES CAPITAL IMPROVEMENTS 38-37-740-7454 EQUIPMENT 0.00 7,668.00 7,500.00 102.2 0.00 38-37-740-7455 EQUIPMENT 0.00 54,054.27 54,000.00 100.1 0.00 38-37-740-7457 PAVING AND SEALCOATING 0.00 95.00 5,420.00 1.7 0.00 38-37-740-7458 SITE AMENITIES 0.00 0.00 20,000.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 61,817.27 86,920.00 71.1 0.00 TOTAL EXPENSES: RIVER HEIGHTS 0.00 61,817.27 86,920.00 71.1 0.00
SPORTS AND REC CENTER EXPENSES CAPITAL IMPROVEMENTS 38-41-740-7457 PAVING AND SEALCOATING 0.00 0.00 295,000.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 295,000.00 0.0 0.00 TOTAL EXPENSES: SPORTS AND REC CENTER 0.00 0.00 295,000.00 0.0 0.00
WELSH PARK EXPENSES CAPITAL IMPROVEMENTS 38-43-740-7440 MASTER PLAN 0.00 718.97 10,000.00 7.1 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 718.97 10,000.00 7.1 0.00 TOTAL EXPENSES: WELSH PARK 0.00 718.97 10,000.00 7.1 0.00
NATURE TRAILS EXPENSES CAPITAL IMPROVEMENTS 38-45-740-7444 TRAIL IMPROVEMENTS 73.99 34,302.51 84,000.00 40.8 0.00 ------TOTAL CAPITAL IMPROVEMENTS 73.99 34,302.51 84,000.00 40.8 0.00 TOTAL EXPENSES: NATURE TRAILS 73.99 34,302.51 84,000.00 40.8 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 40 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL FUND - 2018 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------WRIGHT FARMS PARK EXPENSES CAPITAL IMPROVEMENTS 38-49-740-7457 PAVING AND SEALCOATING 0.00 0.00 12,091.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 12,091.00 0.0 0.00 TOTAL EXPENSES: WRIGHT FARMS PARK 0.00 0.00 12,091.00 0.0 0.00
NON SITE SPECIFIC EXPENSES CAPITAL IMPROVEMENTS 38-99-740-7442 PARK IMPROVEMENTS 0.00 1,316.00 50,000.00 2.6 0.00 38-99-740-7450 LANDSCAPING 0.00 0.00 10,000.00 0.0 0.00 38-99-740-7451 PROFESSIONAL SERVICES 0.00 0.00 37,500.00 0.0 0.00 38-99-740-7452 VEHICLES 0.00 0.00 0.00 0.0 0.00 38-99-740-7456 IT IMPROVEMENTS 2,250.60 2,609.58 25,000.00 10.4 0.00 38-99-740-7457 PAVING AND SEALCOATING 0.00 427.50 7,070.00 6.0 0.00 38-99-740-7458 SITE AMENITIES 0.00 0.00 20,000.00 0.0 0.00 38-99-740-7459 UNFORESEEN PROJECTS 0.00 0.00 40,000.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 2,250.60 4,353.08 189,570.00 2.2 0.00
OTHER FINANCING USES 38-99-920-9201 OPERATING TRANSFER OUT 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING USES 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: NON SITE SPECIFIC 2,250.60 4,353.08 189,570.00 2.2 0.00
TOTAL FUND REVENUES 150.00 167,130.88 165,000.00 101.2 0.00 TOTAL FUND EXPENSES 21,399.74 163,665.51 999,640.00 16.3 0.00 FUND SURPLUS (DEFICIT) (21,249.74) 3,465.37 (834,640.00) (0.4) 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 41 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: CAPITAL FUND - 2019 ISSUANCE FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------NON SITE SPECIFIC REVENUES GRANT & OTHER GOVT REVENUE 39-99-440-4402 UNRESTRICTED TIF REVENUE 0.00 0.00 0.00 0.0 0.00 ------TOTAL GRANT & OTHER GOVT REVENUE 0.00 0.00 0.00 0.0 0.00
OTHER FINANCING SOURCES 39-99-910-9105 BOND PROCEEDS 0.00 0.00 1,250,000.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 1,250,000.00 0.0 0.00 TOTAL REVENUES: NON SITE SPECIFIC 0.00 0.00 1,250,000.00 0.0 0.00
NON SITE SPECIFIC EXPENSES CAPITAL IMPROVEMENTS 39-99-740-7451 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.0 0.00 39-99-740-7459 UNFORESEEN PROJECTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL CAPITAL IMPROVEMENTS 0.00 0.00 0.00 0.0 0.00
OTHER FINANCING USES 39-99-920-9201 OPERATING TRANSFER OUT 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING USES 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: NON SITE SPECIFIC 0.00 0.00 0.00 0.0 0.00
TOTAL FUND REVENUES 0.00 0.00 1,250,000.00 0.0 0.00 TOTAL FUND EXPENSES 0.00 0.00 0.00 0.0 0.00 FUND SURPLUS (DEFICIT) 0.00 0.00 1,250,000.00 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 42 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: DEBT SERVICE FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------DEBT SERVICE BALANCE SHEET REVENUES TAX REVENUE 40-00-410-4101 PROPERTY TAXES 551,430.58 661,003.43 1,293,107.00 51.1 651,715.95 ------TOTAL TAX REVENUE 551,430.58 661,003.43 1,293,107.00 51.1 651,715.95
MISCELLANEOUS REVENUE 40-00-480-4831 TRANSFER BOND PROCEEDS 0.00 0.00 0.00 0.0 0.00 40-00-480-4832 TRANSFER BOND INTEREST 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 0.00 0.00 0.0 0.00
OTHER FINANCING SOURCES 40-00-910-9101 OPERATING TRANSFER IN 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: DEBT SERVICE BALANCE SHEET 551,430.58 661,003.43 1,293,107.00 51.1 651,715.95
DEBT SERVICE BALANCE SHEET EXPENSES DEBT SERVICE: BOND PRINCIPAL 40-00-810-8100 PRINCIPAL ON GO BOND 0.00 0.00 1,259,085.00 0.0 0.00 40-00-810-8105 PRINCIPAL ON 2005 REF BOND 0.00 0.00 0.00 0.0 0.00 40-00-810-8115 PRINCIPAL ON 2015 BOND 0.00 0.00 0.00 0.0 0.00 40-00-810-8116 PRINCIPAL ON 2016 BOND 0.00 0.00 0.00 0.0 0.00 40-00-810-8117 PRINCIPAL ON 2017 BOND 0.00 0.00 0.00 0.0 0.00 ------TOTAL DEBT SERVICE: BOND PRINCIPAL 0.00 0.00 1,259,085.00 0.0 0.00
DEBT SERVICE: BOND INTEREST 40-00-820-8200 INTEREST ON GO BOND 0.00 0.00 34,021.88 0.0 0.00 40-00-820-8205 INTEREST ON 2005 REF BOND 0.00 0.00 0.00 0.0 0.00 40-00-820-8215 INTEREST ON 2015 BOND 0.00 0.00 0.00 0.0 0.00 40-00-820-8216 INTEREST ON 2016 BOND 0.00 0.00 0.00 0.0 0.00 40-00-820-8217 INTEREST ON 2017 BOND 0.00 0.00 0.00 0.0 0.00 ------TOTAL DEBT SERVICE: BOND INTEREST 0.00 0.00 34,021.88 0.0 0.00 TOTAL EXPENSES: DEBT SERVICE BALANCE SHEET 0.00 0.00 1,293,106.88 0.0 0.00
TOTAL FUND REVENUES 551,430.58 661,003.43 1,293,107.00 51.1 651,715.95 TOTAL FUND EXPENSES 0.00 0.00 1,293,106.88 0.0 0.00 FUND SURPLUS (DEFICIT) 551,430.58 661,003.43 0.12 6191.6 651,715.95
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 43 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GOLF SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------BUENA VISTA GOLF COURSE REVENUES RENTAL REVENUE 50-51-430-4302 POWER CART RENTALS 8,576.50 14,750.00 42,500.00 34.7 16,964.00 50-51-430-4303 PULL CART & CLUB RENTALS 162.00 455.00 1,620.00 28.0 483.00 ------TOTAL RENTAL REVENUE 8,738.50 15,205.00 44,120.00 34.4 17,447.00
SALES REVENUE 50-51-460-4601 CONCESSIONS REVENUE 1,489.50 2,928.25 10,028.75 29.1 3,593.75 50-51-460-4602 BAR, BEER & WINE SALES REVENUE 2,017.00 4,769.00 13,725.00 34.7 5,208.00 50-51-460-4603 MERCHANDISE SALES REVENUE 730.25 1,551.75 4,629.70 33.5 1,501.00 50-51-460-4605 BEVERAGE CONTRACT 0.00 100.00 500.00 20.0 536.00 ------TOTAL SALES REVENUE 4,236.75 9,349.00 28,883.45 32.3 10,838.75
SERVICE FEE REVENUE 50-51-470-4701 SEASON PASS SALES 1,227.50 43,842.50 43,512.50 100.7 44,327.50 50-51-470-4702 DAILY FEES 18,914.00 32,067.00 72,000.00 44.5 29,771.50 50-51-470-4703 TRAIL FEES 0.00 1,200.00 1,200.00 100.0 1,200.00 50-51-470-4704 DRIVING RANGE FEES 3,422.00 8,964.00 20,400.00 43.9 11,697.50 ------TOTAL SERVICE FEE REVENUE 23,563.50 86,073.50 137,112.50 62.7 86,996.50
MISCELLANEOUS REVENUE 50-51-480-4804 MISCELLANEOUS REVENUE 0.00 0.00 100.00 0.0 0.00 50-51-480-4805 OVER/(SHORT) (321.35) (321.35) 0.00 100.0 (661.50) 50-51-480-4880 CREDIT CARD FEES 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE (321.35) (321.35) 100.00 (321.3) (661.50)
OTHER FINANCING SOURCES 50-51-910-9101 OPERATING TRANSFER IN 0.00 0.00 10,446.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 10,446.00 0.0 0.00 TOTAL REVENUES: BUENA VISTA GOLF COURSE 36,217.40 110,306.15 220,661.95 49.9 114,620.75
RIVER HEIGHTS GOLF COURSE REVENUES RENTAL REVENUE 50-52-430-4301 FACILITY RENTALS 650.00 6,002.50 15,000.00 40.0 9,548.00 50-52-430-4302 POWER CART RENTALS 7,871.50 20,719.50 72,287.50 28.6 26,839.50 50-52-430-4303 PULL CART & CLUB RENTALS 62.75 206.75 1,355.00 15.2 458.00 50-52-430-4306 LINEN RENTALS 154.00 154.00 500.00 30.8 301.00 ------TOTAL RENTAL REVENUE 8,738.25 27,082.75 89,142.50 30.3 37,146.50
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 44 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GOLF SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------RIVER HEIGHTS GOLF COURSE REVENUES SALES REVENUE 50-52-460-4601 CONCESSIONS REVENUE 2,861.50 4,915.00 23,490.00 20.9 6,974.50 50-52-460-4602 BAR, BEER & WINE SALES REVENUE 11,591.00 21,746.50 74,900.00 29.0 25,555.50 50-52-460-4603 MERCHANDISE SALES REVENUE 2,244.75 3,731.50 11,929.35 31.2 4,469.25 50-52-460-4605 BEVERAGE CONTRACT 0.00 350.00 1,200.00 29.1 938.00 ------TOTAL SALES REVENUE 16,697.25 30,743.00 111,519.35 27.5 37,937.25
SERVICE FEE REVENUE 50-52-470-4701 SEASON PASS SALES 412.50 42,652.50 50,261.00 84.8 49,283.00 50-52-470-4702 DAILY FEES 25,299.64 51,452.54 131,020.00 39.2 61,273.71 50-52-470-4703 TRAIL FEES 400.00 3,600.00 3,600.00 100.0 3,600.00 50-52-470-4705 GOLF OUTINGS 280.00 1,360.00 44,875.00 3.0 5,670.00 ------TOTAL SERVICE FEE REVENUE 26,392.14 99,065.04 229,756.00 43.1 119,826.71
MISCELLANEOUS REVENUE 50-52-480-4801 DONATIONS 0.00 0.00 0.00 0.0 0.00 50-52-480-4804 MISCELLANEOUS REVENUE 0.00 10.00 400.00 2.5 203.00 50-52-480-4805 OVER/(SHORT) 0.00 0.00 0.00 0.0 (943.75) 50-52-480-4880 CREDIT CARD FEES 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 0.00 10.00 400.00 2.5 (740.75)
OTHER FINANCING SOURCES 50-52-910-9101 OPERATING TRANSFER IN 0.00 0.00 55,334.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 55,334.00 0.0 0.00 TOTAL REVENUES: RIVER HEIGHTS GOLF COURSE 51,827.64 156,900.79 486,151.85 32.2 194,169.71
BUENA VISTA GOLF COURSE EXPENSES SALARIES & WAGES 50-51-600-6000 SALARIES 1,305.52 3,341.25 17,145.00 19.4 11,624.19 50-51-600-6001 GC CLUBHOUSE WAGES 3,786.01 9,158.71 27,997.80 32.7 8,906.47 50-51-600-6002 FT MAINTENANCE WAGES 4,445.16 17,464.81 56,413.00 30.9 13,819.51 50-51-600-6003 CONCESSIONS WAGES 0.00 0.00 0.00 0.0 0.00 50-51-600-6008 PT MAINTENANCE WAGES 0.00 536.17 1,972.00 27.1 422.50 50-51-600-6009 SEASONAL MAINTENANCE WAGES 4,315.93 10,890.49 29,013.00 37.5 9,863.45 ------TOTAL SALARIES & WAGES 13,852.62 41,391.43 132,540.80 31.2 44,636.12
ADMINISTRATIVE EXPENSE
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 45 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GOLF SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------BUENA VISTA GOLF COURSE EXPENSES ADMINISTRATIVE EXPENSE 50-51-610-6101 COMPUTER SUPPLIES 0.00 0.00 0.00 0.0 24.99 50-51-610-6102 HEALTH & LIFE INSURANCE 974.59 5,802.17 14,812.24 39.1 6,118.25 50-51-610-6103 MARKETING 767.18 1,877.74 2,800.00 67.0 1,590.34 50-51-610-6104 EDUCATION & STAFF DEVELOPMENT 152.95 387.95 595.00 65.2 238.99 50-51-610-6105 OFFICE SUPPLIES & POSTAGE 112.72 127.72 725.00 17.6 621.62 50-51-610-6106 DUES & MEMBERSHIPS 560.00 755.00 665.00 113.5 475.00 50-51-610-6107 COMPUTER SOFTWARE/HARDWARE 0.00 0.00 960.00 0.0 0.00 50-51-610-6125 STAFF UNIFORMS 0.00 0.00 594.00 0.0 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 2,567.44 8,950.58 21,151.24 42.3 9,069.19
UTILITY EXPENSE 50-51-630-6301 TELEPHONE 309.44 1,240.65 3,019.80 41.0 1,148.05 50-51-630-6303 WATER/SEWER 0.00 21.51 800.00 2.6 27.11 50-51-630-6304 ELECTRICITY 260.45 1,265.14 7,800.00 16.2 1,367.52 ------TOTAL UTILITY EXPENSE 569.89 2,527.30 11,619.80 21.7 2,542.68
CONTRACTUAL EXPENSE 50-51-640-6403 COMPUTER TECH SERVICES 0.00 0.00 0.00 0.0 944.39 50-51-640-6409 CREDIT CARD PROCESSING FEES 347.47 740.94 2,700.00 27.4 864.49 ------TOTAL CONTRACTUAL EXPENSE 347.47 740.94 2,700.00 27.4 1,808.88
COST OF SALES 50-51-650-6501 CONCESSIONS COST OF SALES 434.66 1,777.18 5,885.50 30.1 2,794.97 50-51-650-6502 BAR, BEER & WINE COST OF SALES 553.28 1,628.63 5,878.50 27.7 2,192.60 50-51-650-6503 MERCHANDISE COST OF SALES 32.54 58.67 2,727.50 2.1 1,763.58 50-51-650-6504 CLUBHOUSE SUPPLIES 0.00 142.68 1,500.00 9.5 38.30 ------TOTAL COST OF SALES 1,020.48 3,607.16 15,991.50 22.5 6,789.45
MAINTENANCE & OPERATIONS 50-51-660-6601 FUEL 493.02 3,625.45 5,840.00 62.0 3,080.93 50-51-660-6602 GARBAGE 70.94 212.56 585.00 36.3 0.00 50-51-660-6603 EQUIPMENT REPAIRS 836.38 2,980.32 9,000.00 33.1 4,703.32 50-51-660-6604 MAINTENANCE CONTRACTUAL 30.00 1,110.00 1,930.00 57.5 1,178.60 50-51-660-6607 MAINTENANCE SUPPLIES 71.97 1,415.05 3,200.00 44.2 2,423.43 50-51-660-6608 DRIVING RANGE MAINTENANCE 3,356.97 3,356.97 3,150.00 106.5 1,304.22 50-51-660-6609 TURF MAINTENANCE 1,474.04 8,007.43 12,955.00 61.8 9,145.02 50-51-660-6650 LEASED EQUIPMENT 0.00 0.00 0.00 0.0 0.00 ------TOTAL MAINTENANCE & OPERATIONS 6,333.32 20,707.78 36,660.00 56.4 21,835.52
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Printed with FinePrint trial version - purchase at www.fineprint.com DATE: 07/03/2019 DeKalb Park District PAGE: 46 TIME: 07:42:33 DETAILED REVENUE & EXPENSE REPORT F-YR: 20 GL470005.WOW MONTH ACT. WITH FYTD AND FY BUDGET WITH PYTD ACTUAL FOR 4 PERIODS ENDING JUNE 30, 2019
FUND: GOLF SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------TOTAL EXPENSES: BUENA VISTA GOLF COURSE 24,691.22 77,925.19 220,663.34 35.3 86,681.84
RIVER HEIGHTS GOLF COURSE EXPENSES SALARIES & WAGES 50-52-600-6000 SALARIES 6,205.68 27,079.12 81,410.00 33.2 49,048.00 50-52-600-6001 GC CLUBHOUSE WAGES 4,338.69 11,497.58 60,701.73 18.9 16,410.36 50-52-600-6002 FT MAINTENANCE WAGES 2,369.79 11,787.52 42,524.00 27.7 15,997.27 50-52-600-6003 CONCESSIONS WAGES 4,249.75 13,828.38 23,398.83 59.0 12,852.05 50-52-600-6008 PT MAINTENANCE WAGES 1,430.89 4,712.01 18,507.00 25.4 4,654.00 50-52-600-6009 SEASONAL MAINTENANCE WAGES 8,501.23 16,596.01 53,838.76 30.8 19,473.44 ------TOTAL SALARIES & WAGES 27,096.03 85,500.62 280,380.32 30.4 118,435.12
ADMINISTRATIVE EXPENSE 50-52-610-6101 COMPUTER SUPPLIES 0.00 0.00 0.00 0.0 60.34 50-52-610-6102 HEALTH & LIFE INSURANCE 1,026.14 9,128.82 25,599.89 35.6 10,320.80 50-52-610-6103 MARKETING 623.16 1,788.84 3,628.52 49.2 1,245.18 50-52-610-6104 EDUCATION & STAFF DEVELOPMENT 0.00 175.00 760.00 23.0 502.45 50-52-610-6105 OFFICE SUPPLIES & POSTAGE 29.67 74.35 1,336.00 5.5 1,093.18 50-52-610-6106 DUES & MEMBERSHIPS 0.00 500.00 1,589.50 31.4 760.00 50-52-610-6107 COMPUTER SOFTWARE/HARDWARE 65.00 260.00 2,540.00 10.2 0.00 50-52-610-6125 STAFF UNIFORMS 0.00 41.55 844.00 4.9 0.00 ------TOTAL ADMINISTRATIVE EXPENSE 1,743.97 11,968.56 36,297.91 32.9 13,981.95
UTILITY EXPENSE 50-52-630-6301 TELEPHONE 270.58 1,125.82 2,602.20 43.2 997.97 50-52-630-6302 NATURAL GAS 422.95 1,079.55 3,200.00 33.7 767.10 50-52-630-6303 WATER/SEWER 222.74 222.74 2,000.00 11.1 210.20 50-52-630-6304 ELECTRICITY 54.96 2,579.09 15,175.00 16.9 2,211.29 ------TOTAL UTILITY EXPENSE 971.23 5,007.20 22,977.20 21.7 4,186.56
CONTRACTUAL EXPENSE 50-52-640-6403 COMPUTER TECH SERVICES 0.00 0.00 0.00 0.0 1,919.44 50-52-640-6409 CREDIT CARD PROCESSING FEES 373.98 1,378.21 4,500.00 30.6 1,418.95 ------TOTAL CONTRACTUAL EXPENSE 373.98 1,378.21 4,500.00 30.6 3,338.39
COST OF SALES 50-52-650-6501 CONCESSIONS COST OF SALES 3,400.91 6,777.77 15,388.50 44.0 7,480.32 50-52-650-6502 BAR, BEER & WINE COST OF SALES 5,195.56 12,712.38 28,660.25 44.3 11,198.33 50-52-650-6503 MERCHANDISE COST OF SALES 52.57 2,596.22 8,702.25 29.8 5,886.15 50-52-650-6504 CLUBHOUSE SUPPLIES 618.50 2,406.49 3,620.00 66.4 1,443.06
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FUND: GOLF SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------RIVER HEIGHTS GOLF COURSE EXPENSES COST OF SALES 50-52-650-6507 OUTINGS & TOURNAMENTS COST 0.00 0.00 2,600.00 0.0 0.00 ------TOTAL COST OF SALES 9,267.54 24,492.86 58,971.00 41.5 26,007.86
MAINTENANCE & OPERATIONS 50-52-660-6601 FUEL 2,302.62 6,282.44 15,600.00 40.2 6,032.39 50-52-660-6602 GARBAGE 152.92 591.01 1,200.00 49.2 249.39 50-52-660-6603 EQUIPMENT REPAIRS 1,439.92 4,276.15 15,750.00 27.1 3,944.24 50-52-660-6604 MAINTENANCE CONTRACTUAL 30.00 2,131.10 8,080.00 26.3 2,649.05 50-52-660-6607 MAINTENANCE SUPPLIES 415.89 3,485.74 7,200.00 48.4 2,615.10 50-52-660-6609 TURF MAINTENANCE 6,503.00 14,662.09 35,200.00 41.6 20,265.95 ------TOTAL MAINTENANCE & OPERATIONS 10,844.35 31,428.53 83,030.00 37.8 35,756.12 TOTAL EXPENSES: RIVER HEIGHTS GOLF COURSE 50,297.10 159,775.98 486,156.43 32.8 201,706.00
TOTAL FUND REVENUES 88,045.04 267,206.94 706,813.80 37.8 308,790.46 TOTAL FUND EXPENSES 74,988.32 237,701.17 706,819.77 33.6 288,387.84 FUND SURPLUS (DEFICIT) 13,056.72 29,505.77 (5.97) (4234.0) 20,402.62
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FUND: AQUATICS SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------HOPKINS AQUATIC CENTER REVENUES PROGRAM REVENUE 60-61-420-4230 INDOOR SWIM LESSONS-REV 54.00 3,181.00 11,658.00 27.2 1,993.00 60-61-420-4231 OTHER INDOOR AQUATICS-REV 400.00 2,490.00 4,200.00 59.2 3,363.00 60-61-420-4240 OUTDOOR SWIM LESSONS-REV 3,390.00 6,570.00 8,460.00 77.6 7,024.00 60-61-420-4241 OTHER OUTDOOR AQUATICS-REV 300.00 300.00 0.00 100.0 0.00 60-61-420-4242 OUTDOOR AQUATICS EVENTS-REV 75.00 240.00 150.00 160.0 0.00 ------TOTAL PROGRAM REVENUE 4,219.00 12,781.00 24,468.00 52.2 12,380.00
RENTAL REVENUE 60-61-430-4301 FACILITY RENTALS 0.00 6,057.00 10,734.00 56.4 5,274.00 60-61-430-4304 LOCKER RENTALS 0.00 0.00 500.00 0.0 109.00 ------TOTAL RENTAL REVENUE 0.00 6,057.00 11,234.00 53.9 5,383.00
SALES REVENUE 60-61-460-4601 CONCESSIONS REVENUE 0.00 0.00 1,000.00 0.0 0.00 60-61-460-4605 BEVERAGE CONTRACT 0.00 0.00 1,500.00 0.0 536.00 ------TOTAL SALES REVENUE 0.00 0.00 2,500.00 0.0 536.00
SERVICE FEE REVENUE 60-61-470-4701 SEASON PASS SALES 16,371.70 58,643.49 77,000.00 76.1 73,475.55 60-61-470-4702 DAILY FEES 33,172.00 39,056.00 107,486.00 36.3 55,370.00 60-61-470-4711 DAY CAMP PASS SALES 0.00 0.00 6,000.00 0.0 0.00 60-61-470-4722 GROUP ADMISSIONS 2,310.00 3,850.00 1,000.00 385.0 3,610.00 ------TOTAL SERVICE FEE REVENUE 51,853.70 101,549.49 191,486.00 53.0 132,455.55
MISCELLANEOUS REVENUE 60-61-480-4801 DONATIONS 0.00 0.00 0.00 0.0 0.00 60-61-480-4804 MISCELLANEOUS REVENUE 65.00 75.00 300.00 25.0 206.95 60-61-480-4805 OVER/(SHORT) (3.00) (3.00) 0.00 100.0 (47.65) 60-61-480-4880 CREDIT CARD FEES 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS REVENUE 62.00 72.00 300.00 24.0 159.30
OTHER FINANCING SOURCES 60-61-910-9101 OPERATING TRANSFER IN 0.00 0.00 33,200.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 33,200.00 0.0 0.00 TOTAL REVENUES: HOPKINS AQUATIC CENTER 56,134.70 120,459.49 263,188.00 45.7 150,913.85
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FUND: AQUATICS SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------HOPKINS AQUATIC CENTER EXPENSES SALARIES & WAGES 60-61-600-4230 INDOOR SWIM LESSONS-PAY 0.00 3,136.64 9,036.00 34.7 2,399.52 60-61-600-4231 OTHER INDOOR AQUATICS-PAY 0.00 0.00 144.00 0.0 0.00 60-61-600-4240 OUTDOOR SWIM LESSONS-PAY 1,648.32 1,728.90 5,928.00 29.1 637.51 60-61-600-4241 OTHER OUTDOOR AQUATICS-PAY 0.00 0.00 0.00 0.0 0.00 60-61-600-4242 OUTDOOR AQUATICS EVENTS-PAY 0.00 0.00 0.00 0.0 0.00 60-61-600-6000 SALARIES 0.00 0.00 0.00 0.0 0.00 60-61-600-6001 FT COORDINATOR WAGES 1,300.71 5,230.80 17,063.00 30.6 1,785.20 60-61-600-6003 CONCESSIONS WAGES 0.00 0.00 0.00 0.0 0.00 60-61-600-6004 CASHIER WAGES 2,339.47 2,628.11 8,000.00 32.8 3,379.84 60-61-600-6005 LIFEGUARD WAGES 22,123.04 27,094.40 89,167.68 30.3 29,046.53 60-61-600-6009 SEASONAL MAINTENANCE WAGES 0.00 0.00 0.00 0.0 0.00 60-61-600-6020 ALLOCATED WAGES 1,796.89 7,687.25 32,224.00 23.8 1,821.05 60-61-600-6050 POOL MANAGER 5,427.16 9,498.97 25,005.75 37.9 10,395.62 ------TOTAL SALARIES & WAGES 34,635.59 57,005.07 186,568.43 30.5 49,465.27
ADMINISTRATIVE EXPENSE 60-61-610-6101 COMPUTER SUPPLIES 0.00 0.00 0.00 0.0 0.00 60-61-610-6102 HEALTH & LIFE INSURANCE 801.92 3,390.79 5,018.10 67.5 1,938.00 60-61-610-6103 MARKETING 444.24 1,599.23 3,370.00 47.4 1,747.39 60-61-610-6104 EDUCATION & STAFF DEVELOPMENT 76.00 76.00 2,475.00 3.0 467.00 60-61-610-6105 OFFICE SUPPLIES & POSTAGE 108.98 123.98 1,050.00 11.8 662.00 60-61-610-6107 COMPUTER SOFTWARE/HARDWARE 0.00 198.00 198.00 100.0 0.00 60-61-610-6125 STAFF UNIFORMS 201.50 1,203.04 3,242.00 37.1 1,150.50 ------TOTAL ADMINISTRATIVE EXPENSE 1,632.64 6,591.04 15,353.10 42.9 5,964.89
PROGRAM EXPENSE 60-61-620-4230 INDOOR SWIM LESSONS-M&S 14.56 14.56 100.00 14.5 0.00 60-61-620-4231 OTHER INDOOR AQUATICS-M&S 0.00 0.00 100.00 0.0 0.00 60-61-620-4240 OUTDOOR SWIM LESSONS-M&S 14.57 14.57 200.00 7.2 0.00 60-61-620-4241 OTHER OUTDOOR AQUATICS-M&S 0.00 0.00 0.00 0.0 0.00 60-61-620-4242 OUTDOOR AQUATICS EVENTS-M&S 0.00 0.00 300.00 0.0 260.17 60-61-620-6230 INDOOR SWIM LESSONS 0.00 0.00 0.00 0.0 0.00 60-61-620-6231 OTHER INDOOR AQUATICS 0.00 0.00 0.00 0.0 0.00 60-61-620-6240 OUTDOOR SWIM LESSONS 0.00 0.00 0.00 0.0 0.00 60-61-620-6241 OTHER OUTDOOR AQUATICS 0.00 0.00 0.00 0.0 0.00 60-61-620-6242 OUTDOOR AQUATICS EVENTS 0.00 0.00 0.00 0.0 0.00 ------TOTAL PROGRAM EXPENSE 29.13 29.13 700.00 4.1 260.17
UTILITY EXPENSE 60-61-630-6301 TELEPHONE 18.20 30.80 106.40 28.9 44.80
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FUND: AQUATICS SPECIAL REV FUND FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------HOPKINS AQUATIC CENTER EXPENSES UTILITY EXPENSE 60-61-630-6302 NATURAL GAS 0.00 0.00 3,000.00 0.0 470.15 60-61-630-6303 WATER/SEWER 292.34 292.34 12,000.00 2.4 564.95 60-61-630-6304 ELECTRICITY 1,602.15 1,602.15 18,000.00 8.9 0.00 ------TOTAL UTILITY EXPENSE 1,912.69 1,925.29 33,106.40 5.8 1,079.90
CONTRACTUAL EXPENSE 60-61-640-4230 INDOOR SWIM LESSONS-CONT 0.00 0.00 0.00 0.0 0.00 60-61-640-4231 OTHER INDOOR AQUATICS-CONT 190.00 443.00 795.00 55.7 612.00 60-61-640-4240 OUTDOOR SWIM LESSONS-CONT 0.00 300.00 300.00 100.0 300.00 60-61-640-4241 OTHER OUTDOOR AQUATICS-CONT 0.00 0.00 0.00 0.0 0.00 60-61-640-4242 OUTDOOR AQUATICS EVENTS-CONT 0.00 0.00 0.00 0.0 0.00 60-61-640-6403 COMPUTER TECH SERVICES 0.00 0.00 0.00 0.0 0.00 60-61-640-6406 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.0 0.00 60-61-640-6409 CREDIT CARD PROCESSING FEES 221.25 232.75 1,800.00 12.9 460.18 ------TOTAL CONTRACTUAL EXPENSE 411.25 975.75 2,895.00 33.7 1,372.18
COST OF SALES 60-61-650-6501 CONCESSIONS COST OF SALES 0.00 0.00 0.00 0.0 (394.79) ------TOTAL COST OF SALES 0.00 0.00 0.00 0.0 (394.79)
MAINTENANCE & OPERATIONS 60-61-660-6603 EQUIPMENT REPAIRS 629.99 942.59 8,500.00 11.0 1,871.86 60-61-660-6604 MAINTENANCE CONTRACTUAL 518.00 1,197.00 7,260.00 16.4 1,548.05 60-61-660-6607 MAINTENANCE SUPPLIES 2,839.67 2,946.03 3,000.00 98.2 1,702.71 60-61-660-6612 POOL CHEMICALS 581.35 4,520.24 5,000.00 90.4 3,915.14 60-61-660-6616 FACILITY EQUIPMENT 0.00 397.17 807.75 49.1 1,244.68 ------TOTAL MAINTENANCE & OPERATIONS 4,569.01 10,003.03 24,567.75 40.7 10,282.44 TOTAL EXPENSES: HOPKINS AQUATIC CENTER 43,190.31 76,529.31 263,190.68 29.0 68,030.06
TOTAL FUND REVENUES 56,134.70 120,459.49 263,188.00 45.7 150,913.85 TOTAL FUND EXPENSES 43,190.31 76,529.31 263,190.68 29.0 68,030.06 FUND SURPLUS (DEFICIT) 12,944.39 43,930.18 (2.68) (9185.8) 82,883.79
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FUND: GENERAL FIXED ASSET ACCT GROUP FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------GFAAG BALANCE SHEET EXPENSES MISCELLANEOUS EXPENSE 70-00-680-6802 DEPRECIATION EXPENSE - GG 0.00 0.00 0.00 0.0 0.00 70-00-680-6803 DEPRECIATION EXPENSE - REC 0.00 0.00 0.00 0.0 0.00 70-00-680-6804 CAPITAL ASSET ADDITIONS 0.00 0.00 0.00 0.0 0.00 ------TOTAL MISCELLANEOUS EXPENSE 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: GFAAG BALANCE SHEET 0.00 0.00 0.00 0.0 0.00
TOTAL FUND REVENUES 0.00 0.00 0.00 0.0 0.00 TOTAL FUND EXPENSES 0.00 0.00 0.00 0.0 0.00 FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 0.0 0.00
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FUND: GENERAL L-T DEBT ACCOUNT GROUP FISCAL FISCAL % PRIOR ACCOUNT JUNE YEAR-TO-DATE YEAR COLLECTED/ YEAR-TO-DATE NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ACTUAL ------GLTDAG BALANCE SHEET REVENUES OTHER FINANCING SOURCES 80-00-480-4830 BOND PROCEEDS 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING SOURCES 0.00 0.00 0.00 0.0 0.00 TOTAL REVENUES: GLTDAG BALANCE SHEET 0.00 0.00 0.00 0.0 0.00
GLTDAG BALANCE SHEET EXPENSES OTHER EXPENSES 80-00-600-4998 PENSION EXPENSE - GG 0.00 0.00 0.00 0.0 0.00 80-00-600-4999 PENSION EXPENSE - REC 0.00 0.00 0.00 0.0 0.00 80-00-600-6090 CHANGE IN OPEB 0.00 0.00 0.00 0.0 0.00 80-00-600-6091 CHANGE IN COMP ABSENCES 0.00 0.00 0.00 0.0 0.00 80-00-600-6094 AMORTIZATION EXPENSE 0.00 0.00 0.00 0.0 0.00 80-00-600-6903 ACCRUED INTEREST EXPENSE 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER EXPENSES 0.00 0.00 0.00 0.0 0.00
OTHER FINANCING USES 80-00-810-8105 PRINCIPAL PAYMENTS ON BONDS 0.00 0.00 0.00 0.0 0.00 80-00-810-8190 PRINCIPAL PMTS ON CAPITL LEASE 0.00 0.00 0.00 0.0 0.00 ------TOTAL OTHER FINANCING USES 0.00 0.00 0.00 0.0 0.00 TOTAL EXPENSES: GLTDAG BALANCE SHEET 0.00 0.00 0.00 0.0 0.00
TOTAL FUND REVENUES 0.00 0.00 0.00 0.0 0.00 TOTAL FUND EXPENSES 0.00 0.00 0.00 0.0 0.00 FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 0.0 0.00
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Printed with FinePrint trial version - purchase at www.fineprint.com Strategic Plan Update July 2019
The District’s Strategic Plan for 2019-2024 was adopted at the April 18, 2019 board meeting. The plan is posted to the District’s website: http://www.dekalbparkdistrict.com/district-news/strategic-plan
As was noted in the implementation portion of the report, a leadership staff has been assigned as a “champion” for each of the key strategies. These are listed below:
• Enhance the Workplace Environment – Heather • Improve the District’s Financial Sustainability - Heather
• Determine Plan for Replacement or Renovation of Hopkins Pool - Greg • Develop Innovative Programming to Meet Community Needs - Greg
• Build Community and Customer Loyalty - Scott
• Improve Trail Network - Mat • Improve and Update Existing Facilities, Parks, and Trails - Mat
• Lead Efforts in Community Conservation of Energy and Natural Resources, Environmental Protection, and Sustainability - Amy • Update District Comprehensive Master Plan - Amy
The District held a strategic planning launch meeting in May with all full-time staff to talk about the process and the key strategies and tactics. Each month, one of the weekly superintendent meetings will be focused on the strategic plan and will be open to all full-time staff that would like to attend.
An update on progress towards the key strategies will be provided each month as a part of the board packet:
• Enhance the Workplace Environment o Staff are in the process of reviewing full time job descriptions in recreation and the pay grade levels for the full-time positions. o Staff have solicited quotes to have a salary study completed for full-time employees. The quotes came back higher than was budgeted for the project in the FY 2020 budget so staff will re-evaluate during the budget process this fall.
265 o As the new Accounting and Administrative Assistant is trained, documentation will be created for processing accounts payable and booking shelters, issuing permits, and otherwise dealing with requests for events in the District’s parks.
• Improve the District’s Financial Sustainability o An RFP was developed for an operational analysis of golf course operations and six proposals were received. The District is working with Billy Casper Golf for an operational analysis and they made their first visit to the DeKalb courses this month. o Aquatics and golf staff continue to provide a daily analysis comparing daily fee revenue with hourly personnel costs. o District staff are exploring options for applying for an OSLAD grant for the redevelopment of Welsh Park, pending board approval of a master plan and approval of seeking OSLAD funding for the project. o District staff met in July to begin development of a comprehensive District sponsorship a package. Procedures for making sponsorship requests and not duplicating the requests as well as the development of sponsorship agreements are being created.
• Determine Plan for Replacement or Renovation of Hopkins Pool o The Daily Chronicle had a story about this component of the District’s strategic plan: https://www.daily-chronicle.com/2019/05/08/dekalb-park-district-officials-say-time-is- now-to-fix-hopkins-pool/aqssbkg/
• Develop Innovative Programming to Meet Community Needs o Kickball tournament coming up in July 2019 o New school out day programs, fall t-ball, and fall basketball will be offered in the upcoming season o New summer drop-in indoor soccer is being held at the Sports and Recreation Center
• Build Community and Customer Loyalty o There was a quick response by District to step forward and house community members displaced by a fire in July. th o Unplug DeKalb Day to be held on July 13 will include free admission to Haish Open Gym, Buy one get one free pool admission as well as several games and activities at the pool, and children golf for free with a paid adult at Buena Vista. The Mayor officially proclaimed July 13th as “Unplug DeKalb” Day at the City Council meeting on July 8th and the District has promoted the event with posters, and email blast, and on Facebook. o River Heights Golf Course hosted a “Chamber of Commerce After Hours Event” that included putting games and networking. 25-30 people were in attendance.
• Improve Trail Network o The DSATS Active Transportation Plan is was adopted by the DSATS Policy committee on June 12th. The plan can be found here: https://dekalbcounty.org/wp- content/uploads/2019/04/dsats-active-transportation-plan.pdf st o The City of DeKalb will be having north 1 street redone this summer and as a part of this project they will be putting in curb cuts at the Nature Trail and a point of refuge on the sidewalk in preparation for future trail extension work.
266 o Bid documents are being created for the next phase of the Nature Trail restoration work.
• Improve and Update Existing Facilities, Parks, and Trails o The bid package for the replacement of the SRC parking lot, minor repaving at Hopkins Park and various seal coating projects will go out in July for work to be done early fall.
• Lead Efforts in Community Conservation of Energy and Natural Resources, Environmental Protection, and Sustainability o Staff have inventoried recycling containers throughout the District park shelters and facilities. o An event was held on Arbor Day to plant 220 shrubs along the Nature Trail in partnership with ComEd
• Update District Comprehensive Master Plan o Work continues on the master plan for Welsh Park. o A community input meeting was held regarding the Barb Boulevard property and the Kiwanis Park master plan with 19 residents attending.
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