Budget for the Fiscal Year

January 1, 2021 through December 31, 2021 BUDGET FOR THE FISCAL YEAR

Village of Riverside, Illinois Adopted December 3, 2020 1 TABLE OF CONTENTS

6 PRINCIPAL OFFICIALS

7 VILLAGE ORGANIZATIONAL CHART

8 VILLAGE OF RIVERSIDE MAP

9 VILLAGE MISSION STATEMENT

10-11 BUDGET CALENDAR

12-23 BUDGET MESSAGE

24 DISTINGUISHED BUDGET PRESENTATION AWARD

25-31 BUDGET SUMMARY SCHEDULES

32-33 FUND STRUCTURE

34-36 FINANCIAL POLICIES

37-53 BOARDS AND COMMISSIONS

2 TABLE OF CONTENTS

VILLAGE MANAGER • Department Organization Chart 54-58 • Expenditure Budget

FINANCE DEPARTMENT 59-62 • Department Organization Chart • Expenditure Budget

63-64 LEGAL

COMMUNITY DEVELOPMENT 65-69 • Department Organization Chart • Expenditure Budget

70-72 INFORMATION TECHNOLOGY

73-74 PUBLIC LIABILITY INSURANCE

POLICE 75-86 • Department Organization Chart • Expenditure Budget

3 TABLE OF CONTENTS

FIRE 87-98 • Department Organization Chart • Expenditure Budget

PUBLIC WORKS 99-107 • Department Organization Chart • Expenditure Budget

RECREATION 108-118 • Department Organization Chart • Expenditure Budget

119-120 TRANSFERS OUT

SPECIAL REVENUE FUNDS 121-122 • MOTOR FUEL TAX FUND 123-124 • SPECIAL RECREATION FUND 125-126 • HARLEM BUSINESS DISTRICT #1 127-128 • HARLEM BUSINESS DISTRICT #2 129-130 • OGDEN-HARLEM BUSINESS DISTRICT #3

CAPITAL PROJECT FUND 131-132

10-YEAR CAPITAL IMRPOVEMENT PLAN 133-190

191-192 DEBT SERVICE FUND

4 TABLE OF CONTENTS

193-203 OUTSTANDING DEBT REPORT

ENTERPRISE FUNDS 204-207 • WATER AND SEWER FUND 208-209 • PARKING LOT FUND

210-211 POLICE PENSION FUND

212-262 2018 ACTUARIAL VALUATION REPORT FOR THE RIVERSIDE POLICE PENSION FUND

263-303 5-YEAR FINANCIAL FORECAST REPORT

304-305 PAY PLAN

306-312 GLOSSARY

313-314 BUDGET ORDINANCE AND RELATED FILING CERTIFICATES

315 GRANT SUMMARY

VILLAGE OF RIVERSIDE

PRINCIPAL OFFICIALS

January 1, 2021

LEGISLATIVE

Village Board of Trustees Benjamin Sells, President

Patricia Collins Cristin Evans Alexander Gallegos Ed Hannon Wendell Jisa Douglas Pollock

ADMINISTRATIVE Jessica Frances, Village Manager Cathy Haley, Village Clerk

DEPARTMENT MANAGERS Sonya Abt, Director of Community Development Karin Johns, Director of Finance Matthew Buckley, Fire Chief /Director of Emergency Management Thomas Weitzel, Police Chief Dan Tabb, Director of Public Works Ron Malchiodi, Director of Parks and Recreation

ORGANIZATIONAL CHART

Village of Riverside, Illinois

VOTERS OF THE VILLAGE OF RIVERSIDE

Library Board President and Board of Trustees

Advisory Boards & Commissions Village Village Manager Treasurer Village Attorney

Director of Director of Community Village Director of Chief of Fire Chief / Finance Public Development Clerk Parks and Police Emergency Mgt. (also Works Director Recreation Director serves as treasurer)

Hire Quasi Authority Elected Appointed Authority

7 Village of Riverside VeteranDr

Patriot'S Park Northgate Rd Rd e rn o North lb d e ale Riverside R S ved Rd n U Byrd Rd o Loudon Rd t ep R Berwyn S out hcote Rd N u t t d a R B l l d a g R r R t t n n d i r Audubon Rd e a n K m

R o

d D y Rd Blythe sb d Park e R t York Rd a e G v N Delapla ro ine g Rd East Big A Ball Shenstone Rd k e Park n s Turtle i d Park

e d

> R R

Brookfield d x N Zoo u H Longcommon e a r Herrick Rd h Common b n ic e w r M t Brookfield o n R Un k Rd Kimbark Riverside Park Pl d n Riverside Brookfield High BURLINGTON NORTHERN AND SANTA FE RR Robinson Ct School Centennial Rd Harrington Groveland Ave n Plaza to Law Park Pine Ave d Guthrie w R Parkvie Park Gage Rd Rd ed R st ive lm rs O Swan id wk R W Burlington St d Scottswood e kha d Pond R ac R l Common d B k W Quincy St n a l Rd b ne g io n L Haas Ave Waubansee Rd i M m i Bismarck St Miller Rd o ll o b l r i B dge Rd

171 Rd 39th St ¾À k n b a ¾À43 air F ¤£34

Indian Stickney Gardens Lyons

1:14,000 0 800 1,600 3,200 1 inch = 1,166.67 feet 8 Feet /

VILLAGE OF RIVERSIDE

Mission Statement

Provide quality municipal services to our residents and visitors in a fiscally responsible manner consistent with our Village’s historic tradition and community atmosphere.

9 FISCAL YEAR 2021 BUDGET CALENDAR

June 2020 through • Update then-ye tear Capital August 2020- Staff Improvement Plan (2021- 2030 Deadline

September 3, 2020- • Initial public review of the ten-year Capital Improvement Plan (2021 Village Board -2030) Meeting

August 30, 2020 Staff • 2021 operating budget requests due Deadline to Finance Department

September 17, • Initial public review of the five-year 2020- Village financial forecast (2021 - 2025) Board Meeting

October 1, 2020- • Initial public review of the proposed Village Board fiscal year 2021 budgets Meeting

10 FISCAL YEAR 2021 BUDGET CALENDAR

•Continued Discussion of the 2021 Budget •Announcement of Public Hearing of October 15, 2020- the 2019 Tax Levy Ordinance •Announcement of Public Hearing of Village Board the Fiscal Year 2020 Budget Meeting Ordinance

• Public notice published in the October 28, 2020- Landmark Newspaper (no less than 7 Staff Deadline days and no more than 14 days before the hearing)

• 2020 tax levy estimate announced at a meeting of the corporate authorities and approved by a majority (20 days prior to November 4, 2020 - tax levy) Village Board Meeting • Public Hearing of the 2020 Tax Levy Ordinance • Public Hearing of the Fiscal Year 2021 Budget Ordinance

•Final consideration of the proposed 2020 Tax Levy Ordinance •Final Consideration of the Fiscal Year December 3, 2020- 2021 Budget Ordinance and Village Board Meeting Budget Document •Approval of 2020 Tax Levy abatement ordinances

•Filing of 2020 tax levy and levy abatement ordinances with Cook County Clerk's office (on or before last December 28 2020- Tuesday in December) Staff Deadline •Filing of 2021 budget ordinance and estimate of revenue with Cook County Clerk's office (within 30 days of adoption)

January 11, 2021

Village President and Board of Trustees Riverside, Illinois 60546

Dear President Sells and Village Trustees:

I am pleased to submit the Annual Budget for the Fiscal Year beginning January 1, 2021 and ending December 31, 2021 (Fiscal Year 2021). The budget process affords the Village Board the opportunity to balance the needs of the community against available resources with the intent of gaining the maximum return on each revenue dollar. The budget also attempts to anticipate future expenditures. Once completed, the budget provides the financial plan for the upcoming fiscal year and a blueprint for staff to use in managing board goals. The final budget communicates the goals and decisions of the Village to many groups, including residents, the business community, vendors, and credit-rating agencies. The total expenditure budget for Fiscal Year 2021 is $17,532,964 a decrease of $2,343,860 compared to prior year’s expenditure budget of $19,876,824.

VILLAGE PROFILE

The Village of Riverside, Cook County, Illinois, encompasses 1.9 square miles and is located in western Cook County; approximately eleven miles west of Chicago’s “Loop.” The Village was incorporated in 1875 and serves a population of 8,875. The Village is primarily a residential community originally conceived and planned in 1869 as a model suburb by Frederick Law Olmsted. In 1970, the Village was designated a National Historic Landmark by the U.S. Department of Interior, who considered it a model of suburban planning with streets and areas conforming to natural contours. Riverside homes are a collection of nearly 140 years of architecture, ranging from small ranches to grand Queen Anne homes and farmhouses. The Village is home to five Frank Lloyd Wright designed houses, two of which have been designated as National Historic Landmarks by the National Park Service.

The Village operates under the council-manager form of government. Policy-making and legislative authority are vested in a governing board consisting of a President and six Trustees. Elections are held every two years, at which time half of the Village board is elected at large to four-year staggered terms. The President is elected every four years. The Village Board appoints the Village Manager, who is responsible for administration of the Village.

The Board of Trustees exercises, or has the ability to exercise, oversight of the various boards and commissions as well as the Police Pension Fund and Public Library as depicted in our organizational chart. The Village Board designates delegates to other Board of Directors for pools and cooperatives that the Village is a member. The Village is a member of Intergovernmental Risk Management Agency (IRMA), North Suburban Employee Benefits Cooperative (NSEBC), West Central Consolidated Communications (WC3), GIS Consortiums, West

12 Central Municipal Conference (WCMC), West Central Cable Agency (WCCA), and West Suburban Special Recreation Agency (WSSRA) though their financials are not incorporated in the Village financials as these entities do not meet the established criteria for inclusion in the reporting entity, and accordingly, are excluded from this report.

The Village provides a wide range of services including police protection and investigations, fire protection, emergency medical services, street maintenance, water and sewer, infrastructure improvements, planning and zoning, building inspection, code enforcement, and recreational services in addition to general administrative services. The Village also operates and maintains several residential and commuter parking lots for the convenience of its residents and commuters that commute on the Burlington Northern Santa Fe Line.

The Village has a strong AA+ bond rating from Standard & Poor. This was downgraded in 2019 due to outstanding pension liabilities from the AAA bond rating which the Village held since early 2014. The strong bond rating is indicative of the Village’s financial policies, planning processes and conservative budgeting style which is balanced with the interests and needs of the community and goals of the Village Board as a whole.

FISCAL YEAR 2020 MAJOR ACCOMPLISHMENTS

Before reviewing the Fiscal Year 2021 Budget, it is important to review many of the Village’s major accomplishments and challenges during Fiscal Year 2020. During the 2020 Fiscal Year, Riverside faced the unprecedented challenges associated with the COVID-19 Pandemic. The Fire Department was on the frontlines of the pandemic adapting to provide emergency medical care to residents. The Police and Public Works Departments worked diligently to provide public safety and public services while adapting to new distancing and PPE requirements. The remainder of the Village Departments also adapted to the challenges of the pandemic, especially during shut downs by providing guidance to the community and local businesses, providing online services and recreation programming, and grant processing.

The following are some of the more significant accomplishments:

• Completed reconstruction of a Selbourne Road and resurfacing of Parkway Road • Facility Improvements to expand Parks and Recreation Department’s program offerings • Continued implemention a new financial and community development software suite • Updated Village Code and remove dated information • Submitted two CARES Act Grants administered by Cook County for a total of $136,718.90 • Submitted 20 FEMA Grant Projects for COVID-19 assistance. At this time, five have been obligated. • Continued to work with Army Corp of Engineers, MWRD and IDNR regarding the Groveland Avenue Levee. • Negotiated a new refuse contract with Flood Brothers • Created a Planned Unit Development Process • Updated Special Event Policy • Completed Implementation of Emergency Medical Dispatch at the Consolidated Dispatch • Creation of two additional business districts on Harlem Avenue.

13 • Created COVID-19 procedures, policies and practices • Implemented technology to maintain village services during certain state closures • Managed all Village functions and maintained level of service during a pandemic

For a more comprehensive list of our 2020 accomplishments as well as a description of our 2021 goals, please refer to the departmental achievements and goals documents included throughout this document.

BUDGET PROCESS

The annual budget serves as the foundation for the Village’s financial planning and control. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the budgeted amount) is established at the department level. The Village Manager serves as the Budget Officer. Increases in departmental budgets require the special approval in the form of a budget amendment by the Village Board. Budget-to-actual comparisons are provided in this report for each individual governmental fund. All Village funds are appropriated for as part of the Budget Ordinance.

The Budget Planning Process began for staff in June 2020 and they worked diligently to update the ten-year Capital Improvement Plan (CIP), which spanned the fiscal years 2021 through 2030. The CIP was presented to and discussed by the Village Board on September 3, 2020. This CIP not only provides prioritization of projects for the upcoming fiscal year but for future years as well. The CIP is incorporated as part of the Village’s budget document and will continue to be updated annually. This was the eighth year that staff has presented a ten-year Capital Improvement Plan.

In addition to presenting the ten-year Capital Improvement Plan, a five-year Financial Forecast (forecast) covering Fiscal Years 2021 through 2025 was presented to the Village Board on September 17, 2020. The forecast provided the general framework for the development of the 2021 budget with respect to major revenue sources and expenditures. In addition, the forecast provides numerous revenue and expenditure projections for future fiscal years. During this meeting, the Village Board discussed various issues, including the expected increase in annual contributions to the Police Pension Fund, the amount of the 2020 property tax levy available to fund the Parks & Recreation Department, the Village’s liability insurance deductible, the expected adjustment to existing sewer rates, and the numerous expectations and assumptions utilized in the development of the forecast.

On October 1, 2020 and October 15, 2020, the Village Board received the preliminary Recommended Budget for Fiscal Year 2021. As presented, the General Fund reflected budgeted revenues of $9,757,252 and budgeted expenditures and transfers out of $9,757,252 for a balanced budget. Budgeted revenues and expenditures for the other ten of the Village’s funds totaled $7,862,604 and $7,775,712, respectively.

FISCAL YEAR 2021 BUDGET SUMMARY

The Village of Riverside annual budget is made up of nine different funds or discrete revenue and expenditure allocations. The grand total 2021 budget provides for $17,619,856 in revenues and transfers in, and $17,532,964 in expenditures and transfers out in the eight Governmental Funds, two Enterprise Funds and the one Fiduciary Fund.

14 The 2021 annual budget does take into account potential reductions in revenue and increases in expenses due to the ongoing COVID-19 pandemic.

The budget has been prepared with fiscal prudence and with the knowledge of fiscal challenges now and in the foreseeable future. Staff annually reviews services and recommends changes to service levels if appropriate and necessary. Since the Village is primarily a service provider, personnel costs represent the largest expense within the General Fund. With the exception of the Water/Sewer Fund, Parking Lot Fund and Motor Fuel Tax funded, the capital infrastructure improvement needs of the Village do not have a dedicated revenue source other than funding from accumulated reserves. For Fiscal Year 2021, the Village Board has approved funding the 2021 capital projects using prior year accumulated surpluses and Fiscal Year 2020 projected surpluses, which are currently designated as unassigned fund balance in the General and Capital Funds. Other funding sources for the future capital plan are reserves held by NSEBC and IRMA. Many of the capital projects completed over the past few years were accomplished with grant revenue.

REVENUES AND OTHER FINANCING SOURCES 2020 2021 $ INCREASE/ % INCREASE/ FUND PROJECTED BUDGET (DECREASE) (DECREASE) General $ 9,559,177 $ 9,757,252 $198,075 2.07% Special Recreation 80,110 80,000 ($110) (-0.14%) Motor Fuel Tax 530,618 320,000 ($210,618) (-39.69%) Capital Projects 1,393,995 597,000 ($796,995) (-57.17%) Harlem Business District #1 10,525 11,000 $475 4.51% Harlem Business District #2 - 40,000 $40,000 100.00% Harlem Business District #3 - 4,000 $4,000 100.00% Debt Service 621,194 606,619 ($14,575) (-2.35%) Water & Sewer 4,027,389 4,021,035 ($6,354) (-0.16%) Parking Lot 112,211 140,500 $28,289 25.21% Police Pension 2,072,590 2,042,450 ($30,140) (-1.45%) Total: $ 18,407,809 $ 17,619,856 ($787,953) (-4.28%)

Fiscal Year 2021 budget reflects the constrained revenue stream of a non-home-rule community that receives very little sales tax revenue and is highly dependent on property tax revenue. Although property taxes are a very stable source of income for the Village, state law limits the amount of property tax growth. Our property tax revenue stream is limited by the lesser of the annual percentage increase in the Consumer Price Index (CPI) or an increase of 5% over prior year’s property tax levy. The 2020 Property Tax Levy will increase by 2.30%. This amount does not include any increase in the levy due to anticipated growth in the Equalized Assessed Value (EAV) of properties within the Village. This EAV is calculated by Cook County and the exact amounts are not known at this time. Further limiting the amount of the property tax levy available to fund Village operations is the significant increase the Village’s annual contribution to the police pension fund. Due to changes in numerous assumptions used by our actuary and a decrease in the assumed long-term rate of return on pension investments, the required contribution to the pension fund has drastically increased in the past 20 years from $154,000 in 2000 to $1,342,450 in 2021. For more details on this increase please refer to the financial forecast. The percentage increases to the annual required pension contributions continues to outpace the annual increases to the Village’s

15 property tax levy by a large margin. For the 2020 tax levy, the board made the decision to contribute minimum required contribution instead of the typical actuarial recommended contribution.

Sales Tax, Places for Eating Tax, and State Per Capita Taxes slowed in 2020 due to the pandemic which triggered sluggish sales and higher unemployment rates.

Personnel costs represent the largest operational expenditures for the Village and are primarily driven by existing multi-year union agreements and state mandated pension benefits. In 2017, the Village completed contract negotiations with the Fraternal Order of Police (FOP) and the Service Employees’ International Union (SEIU) and such contracts afforded our police officers and public works personnel with annual wage increases range from approximately 2.5-3% through the end of 2021. The 2021 Budget also includes a 2.5% merit pool for all other employees not covered by a bargaining agreement.

FISCAL YEAR 2021 REVENUES

On an annual basis Village staff begins the budget development process by reviewing projected revenues. The Village Board discusses service levels and strikes the appropriate balance between user fees and property taxes. The operating revenue of the Village tends to be relatively stable from year to year. The following is a summary of revenue activities in the eight major funds:

General Fund

One of the eight Governmental Funds, the General Fund is the primary fund used to account for the Village’s operations. As such, it is critical that this fund remain financially sustainable.

2021 Budgeted General Fund Revenues and Transfers In

0.72% 1.64% 2.07% Property Taxes Other Taxes 12.16% Intergovernmental

10.59% Licenses and Permits 51.09% Charges for Services Fines and Forfeits 14.67% Investment Income Other Revenue 6.56%

Taxes compose 57.94% of the total revenue included in the Fiscal Year 2021 General Fund Revenue Budget, these include property taxes, sales taxes, utility and telecommunications taxes, places for eating and foreign fire taxes. The second largest revenue source is intergovernmental revenue and grants at 14.67%. This revenue category includes income and use taxes, personal property replacement taxes and grants. Fiscal Year 2021

16 General Fund property taxes are budgeted at $4,984,844, included in this figure is the property tax levy for the annual required contribution to the Police Pension Fund. As mentioned earlier in this Budget Message, Riverside’s required 2021 contribution to our Police Pension Fund has increased and consistently outpaces the increase allowable in the total tax levy, thus decreasing the amount available to general operations. Property taxes represent the single largest source of revenue in the General Fund at 51.09%. The Village’s reliance on property taxes is primarily due to the residential nature of the community and its limited commercial property tax base. It is the hope of staff that currently vacant commercial spaces will be occupied soon and result in increased property taxes as a result of higher property valuations and increased sales tax revenues. It is anticipated that the rate of growth in the required contribution will stabilize in 2021 and beyond, and ease the pressure on the levy available for general operations.

Special Recreation Fund The Village joined West Suburban Special Recreation Association in 2018 which facilitated the creation of this fund. The revenue source for this fund is a special tax levy.

Motor Fuel Tax Fund The Motor Fuel Tax (MFT) Fund accounts for the state shared MFT revenues which are used to fund road improvement projects. In fiscal years 2013 and 2014 there was little to no spending from this fund with the aim of replenishing fund balance which had dropped to very low levels. By the end of 2014, fund balance had increased to $491,000 and in 2015 the Village resumed its street improvement program. Our 2021 budget reflects anticipated MFT revenues totaling $315,000. In 2020, the state begun issuing ReBuild Illinois funds to be deposited in the MFT Fund. At the end of 2020, the Village has received two of the five installments totaling $194,966. Funding for street improvement projects are often supplemented with Non-Home Rule Sales Tax revenue that is collected and accounted for in the Capital Projects Fund. Capital Projects Fund Capital projects and long-lived capital assets are financed through a variety of sources including non-home rule sales taxes, police fines, grant revenue, reserves, and debt financing. Since many of the assets and projects recorded in this fund require significant financial investments and, when constructed, often times span several fiscal years, significant attention and discussion was devoted in the preparation of the 2021 budget. Preliminary discussions occurred at the department level beginning in June 2020 and progressed to discussion at the Board level when the Village's ten-year capital improvement plan (CIP) was presented to the Board at the September 3, 2020 Board of Trustees meeting. Preparation of the CIP involved identifying and prioritizing upcoming capital purchases and their sources of funding. In previous years, the primary source of funding is from unassigned fund balance that is transferred into this fund from the General Fund. The practice of carrying-out these year-end funding transfers has been in effect for the past several years. Over the past 5 years, Village staff has worked diligently to receive over $5 million in grant funded to complete many of the capital projects. We are also scheduled to utilize accumulated non-home rule sales tax revenue to fund our comprehensive street rehabilitation program. In 2021, capital projects will continue to be funded by Capital Fund reserves and General Fund Transfers approved at the same time as the capital projects based on the most up to date General Fund Projections. For a detailed view of the 2021 scheduled capital projects and their funding sources, please refer to the CIP included in this budget document.

17 Harlem Business District Fund #1

The Village levies an additional 1% sales tax within the District which is recorded in this fund as well as any revenue derived from sale of property purchased from this fund. This Fund was established in 2018.

Harlem Business District Fund #2

Harlem-Ogden Business District Fund #3

Debt Service Fund

This fund accounts for the portion of the annual property tax that is levied for the repayment of the Village’s bonded debt, excluding enterprise fund debt. For 2021, the Village has budgeted approximately $606,000 in property tax revenue to cover all the 2021 debt service payments. In 2020, the Village issued $1,015,000 2020A Series General Obligation Limited Tax Refunding bonds for the construction of Selbourne Road. The Village also issued $226,000 2020C General Obligation Limited Tax Refunding bonds to pay the debt service on our General Obligation Refunding Bonds, Series 2010A.

Water & Sewer Fund In 2009 the Village Board approved a water rate increase to ensure this fund adequately supports operations and provides sufficient debt coverage of 125% of debt service. In 2010 the Village was awarded two loans from the Illinois Environmental Protection Agency (IEPA) to fund the retirement and replacement of several water mains located throughout the Village. The loans were structured such that repayment of 25% of the loan amount was waived and the remaining 75% of the loan amount was issued with a 0% interest rate. The infrastructure improvements were completed in 2010 and repayment of the loans began in late 2011 and is scheduled to continue into the year 2030.

More recently, the Village has enacted several water rate increases in response to increased costs passed onto us from our supplier, the Village of McCook (McCook). McCook purchases the water commodity from the City of Chicago and for the past several years the City of Chicago has been increasing the price it charges to McCook; which has been passed onto the Village.

In mid-2018, the Village board established a $30 bi-monthly infrastructure fee to assist in funding future capital improvements for the fund.

18 Parking Fund

The Village manages a number of parking lots throughout the Village for use by residents, visitors and commuters. A number of these lots afford parking stalls that may be rented either hourly or quarterly and the rental rates for these stalls were last adjusted in 2017. Due to the COVID-19 pandemic, Village Commuter Lot #1 showed a great decrease in quarterly permits and daily parking fees due to a decline in Metra Ridership.

Police Pension Fund

The Village sponsors the Riverside Police Pension Fund (police pension) which is a defined-benefit, single- employer plan covering police-sworn personnel. This police pension is governed by Illinois Compiled Statutes and currently has 17 active participants (active employees) and 16 inactive participants (pensioners). The primary revenue sources for this fund are employer contributions that are funded by property taxes, contributions from active employees and investment earnings. As described earlier in this message, the 2017 employer contribution increased significantly over prior year’s contribution due to changes in a number of actuarial assumptions and lower than expected investment earnings. This contribution has increased from $918,533 in 2016 to $1,206,641 in 2017 to $1,326,236 in 2018 to $1,380,343 in 2019 and $1,422,590 in 2020. In 2021, the Village decided to contribute the minimum required contribution of $1,342,450 verses the actuarial recommended contribution of $1,513,819 due to other budgeted revenue constraints due to COVID-19. Active participants are required to contribute 9.91% of their base pay and this contribution rate is set by state law and has remained unchanged for over ten years. As such, this revenue source reflects a modest increase in 2021. Budgeted investment earnings for 2021 have been set at $200,000 which is stable with the 2020 budget. Although investment earnings are often times difficult to predict due to the array of available investment options, changes in the interest rate environment and constant fluctuations in the equities market, 2020 actual revenues were less than budget due to the Police Pension Board acting conservatively during the pandemic. For more detailed information about the police pension, please refer to the actuarial valuation report included in this budget document.

19 FISCAL YEAR 2021 EXPENDITURES

Once revenue projections are established and preliminary budgeted revenues are calculated, each department’s expenditure budget request is reviewed by the Village Manager. The Village Manager strives to develop a balance between fund balance/revenue source considerations and needed expenditures to provide desired services. The following is a summary of expenditure activities in the Village’s eight funds:

EXPENDITURES AND OTHER FINANCING USES 2020 2021 $ INCREASE/ % INCREASE/ FUND PROJECTED BUDGET (DECREASE) (DECREASE) General 9,542,426 9,757,252 $214,826 2.25% Special Recreation 72,361 75,670 $3,309 4.57% Motor Fuel Tax 457,909 539,433 $81,524 17.80% Capital Projects 2,514,614 854,400 ($1,660,214) (-66.02%) Harlem Business District #1 - 4,000 $4,000 100.00% Harlem Business District #2 - 4,000 $4,000 100.00% Harlem Business District #3 - - $0 100.00% Debt Service 593,863 606,619 $12,756 2.15% Water & Sewer 4,109,315 4,257,556 $148,241 3.61% Parking Lot 274,101 156,384 ($117,717) (-42.95%) Police Pension 1,292,774 1,277,650 ($15,124) (-1.17%) Total: $ 18,857,363 $ 17,532,964 ($1,324,399) (-7.02%)

General Fund The General Fund budget provides the funds for major operating services such as police and fire protection, community development, public works, recreation, village administration, financial administration and legislative services. Of the total $9,757,252 expenditure budget, $7,352,093 is attributed to the village’s personnel service costs. As previously discussed, personnel costs comprise the largest component of total costs in this fund at approximately 75.35% and consists of salaries & wages, health insurance premiums, payroll taxes, pension contributions and professional development. One driver of the percentage increase in personnel costs is the large increase in the contribution to the police pension fund. The Village accounts for this contribution by recording property tax revenue upon collection of the levy and, immediately thereafter, recognizing an expenditure to record the contribution, or transfer, to the police pension fund. This expenditure is included in the personnel service figures above. The 2021 budget reflects the addition of 1 full time Custodian whereas previously this service was supplied via a contractual agreement. Throughout the process of developing this budget, the various department managers have made concerted efforts to prioritize the essential resources needed to provide the services expected by residents and businesses. These efforts have resulted in significant cost savings across many departments. Portions of the Village’s Administration, Finance and Information Technology costs are being allocated to the Water and Sewer fund since a significant portion of activity is related to the management of the water & sewer fund’s finances and technology resources.

Special Recreation Fund The Village became a member of West Suburban Special Recreation Association which provides a variety of recreational activities to residents with disabilities. This fund covers membership fees and inclusion costs.

Motor Fuel Tax Fund As stated earlier in this message, expenditures in this fund were curbed in 2013 and 2014 in order to build up reserves that had been depleted in 2011 and 2012 as a result of the completion of numerous road improvement projects. In 2019, the Village completed several street improvements including the Metra Intersection Improvements, and resurfacing on Forest Avenue and Barrypoint Road budget in capital expense. In 2021, a total of $340,000 was budgeted for remaining expenses of the 2019 projects and a $50,000 transfer to General Fund for eligible street expenses.

Capital Projects Fund In 2021, the Village has budgeted $854,400 in capital purchases and improvements in this fund as compared to the projected expense of $3,271,900 in 2020. The 2021capital budget includes the planned improvements to the Swan Pond Pathway. For a detailed view of our 2021 scheduled capital projects and their funding sources, please refer to the CIP included in this budget document.

Debt Service Fund As stated previously, this fund accounts for the receipt of the property tax levy that is extended annually to fund the required debt service payments on our outstanding bond issuances. For 2021, we have budgeted $606,619 in expenditures. For a detailed view of the Village’s outstanding long-term debt and related amortization schedules, please refer to the Outstanding Debt Report included in the Debt Service Fund section of this budget document.

21 Water & Sewer Fund The Water and Sewer Fund accounts for the operating activity of the Village’s water and sewer systems as well as the capital infrastructure needs of both. The single largest operating expense in this fund is the cost of the water commodity that is sold to consumers. For 2021, these purchases are budgeted at $1,277,100. This cost has experienced significant increases in the recent past due to price increases that have been indirectly passed onto the Village by the City of Chicago. Although much of these costs are recouped when water is sold to consumers, there is a portion of this water commodity that is lost and therefore unbilled primarily due to leakage and, to a lesser extent, theft. The Village does maintain and review data concerning this lost and unbillable water and is proactively addressing the underlying causes to keep this occurrence to a minimum.

In early 2009, the American Recovery and Reinvestment Act was passed, which provided significant dollars to the Village for the funding of several water infrastructure projects. Approximately $1.91 million of these dollars were received in the form of interest free loans from the Illinois Environmental protection Agency (IEPA). Repayment of these loans are scheduled through November 2030. This fund also accounts for previously issued bonds that has a maturity date of 2023. Whenever possible, staff attempts to carry-out these water & sewer projects in tandem with any street resurfacing or reconstruction projects in order to achieve cost savings and reduce disruptions to residents. For a detailed view of the 2021 scheduled capital projects and their funding sources, please refer to the CIP included in this budget document.

Parking Fund

As previously described, the Village manages a number of village-owned and leased parking lots throughout the Village. The funds necessary to operate these lots and carry-out any capital improvements are derived primarily from user fees. Among the day-to-day activities carried-out is the administration of the permit parking program, routine maintenance, removing of snow, patching, and parking enforcement. The vast majority of these costs are recognized in the General Fund and the Parking Fund reimburses the General Fund via a monthly interdepartmental fee/transfer.

Police Pension Fund

The largest expense in this fund is attributed to the monthly pension benefits paid to pensioners. The 2021 Budget remained relatively stable for benefit expenses at $1,164,000. This is due to actuarial gains in 2020 offsetting the 3% annual benefit increases afforded to most pensioners as dictated by state statute. The second largest expense category is related to the investment managerial fees at $70,000.

Debt Limit

Using 2018 EAV of $303,394,151 as a base, the Village’s legal debt limit as of December 31, 2019 is calculated at $26,193,621. This debt limit is far greater than the applicable debt outstanding which totaled $1,175,000 at the end of 2019. On a per capita basis, the outstanding debt applicable per capita in 2019 of $132.39.

Fund Balance

As of December 31, 2019, the Village’s unassigned General fund balance was $600,552 and this balance is projected to increase by approximately $200,000 during 2020 (excluding any operating transfers out). The

22 Village continues to maintain a General fund balance commitment for cash flows of 25% of the following year’s budgeted expenditures. The cash flow commitment is due to the Village being heavily reliant on property taxes and in the past, Cook County was not collecting property taxes on a timely basis which caused a delay in remitting taxes to the Village. This delay in payment reaffirmed the Village’s need to have a cash flow commitment within its fund balance policy. Over the most recent years, property tax bills have been mailed by the county on a timely basis and the related disbursements to the Village have also been timely; however, the Village is cognizant of the past and takes a proactive stance with regard to the fund balance policy to ensure that all Village obligations are paid on a timely basis. The uncertainty of revenues in 2021, due to the ongoing COVID-19 pandemic has reaffirmed the need for this fund balance.

The Village Board continues to strive to maintain a fiscally conservative policy of controlling expenses to meet revenues and hold fast to the Village’s core objectives in service delivery: public safety, and public works, and focus on long-term fiscal stability. The budget for Fiscal Year 2021 is a prudent and conservative document. The Village Board has taken a proactive stance regarding outstanding liabilities and is making strides to address the pay-down of these liabilities.

Distinguished Budget Presentation Award

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Village of Riverside, Illinois for its annual budget for the fiscal year beginning January 1, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Acknowledgements

I would like to acknowledge Finance Director, Karin Johns, for the many hours she invested to compile the necessary information to produce this document. The creation of this document begins 6 months prior to the adoption of the document by the Village Board. She coordinated many meetings with Village staff to discuss budgetary impact and ran numerous scenarios before creating draft budget schedules and the budget document that you have before you. I would also like to acknowledge all Village Department Heads for their work and diligence to create a prudent budget for consideration by the Village Board.

Respectfully submitted,

Jessica Frances Village Manager

"# + &! %&

24 VILLAGE OF RIVERSIDE Budget Summary Revenue and Other Financing Source Totals By Fund

FY 2019 FY 2020 FY 2020 FY 2021 Fund Actual Budget Projected Budget

Revenues and Other Financing Sources

General Fund $ 10,015,986 $ 9,884,204 $ 9,559,177 $ 9,757,252

Special Revenue Funds Special Recreation 81,462 80,075 80,110 80,000 Motor Fuel Tax 531,137 228,000 530,618 320,000 Harlem Business District #1 12,690 11,200 10,525 11,000 Harlem Business District #2 - - - 40,000 Harlem Business District #3 - - - 4,000

Enterprise Funds Parking Lot 823,029 162,200 112,211 140,500 Water and Sewer 3,680,032 3,975,500 4,027,389 4,021,035

Debt Service Fund 608,914 588,500 621,194 606,619

Capital Projects Fund 769,394 1,871,000 1,393,995 597,000

Police Pension Fund 3,066,147 $ 2,267,590 $ 2,072,590 $ 2,042,450

Total Revenues and Other Financing Sources $ 19,588,791 $ 19,068,269 $ 18,407,809 $ 17,619,856

Revenue and Other Financing Sources Distribution by Fund - Fiscal Year 2021 Budget

Police Pension 12%

Capital Projects 3%

Debt Service 3%

General Water and Sewer 55% 23%

Parking Lot 1%

Special Recreation Harlem Business 0.5% District #3 0% l 25 VILLAGE OF RIVERSIDE Budget Summary Expenditure and Other Financing Use Totals By Fund

FY 2019 FY 2020 FY 2020 FY 2021 Fund Actual Budget Projected Budget

Expenditures and Other Financing Uses

General Fund $ 10,159,608 9,894,169 9,542,426 9,757,252

Special Revenue Funds Special Recreation 47,847 70,185 72,361 75,670 Motor Fuel Tax 319,324 340,000 457,909 539,433 Harlem Business District #1 5,306 5,000 - 4,000 Harlem Business District #2 - - - 4,000 Harlem Business District #3 - - - -

Enterprise Funds Parking Lot 161,566 216,596 274,101 156,384 Water and Sewer 3,207,771 4,092,543 4,109,315 4,257,556

Debt Service Fund 582,861 588,500 593,863 606,619

Capital Projects Fund 636,259 3,271,900 2,514,614 854,400

Police Pension Fund 1,278,264 1,328,631 1,292,774 1,277,650

Total Expenditures and Other Financing Uses $ 16,398,806 $ 19,807,524 $ 18,857,363 $ 17,532,964

Expenditure and Other Financing Uses Distribution by Fund - Fiscal Year 2021 Budget Capital Projects 5% Police Pension Debt Service 7% 4%

Water and Sewer Parking24% Lot 1%

Harlem Business District #3 0% General 56%

Harlem Business District #2 0% Harlem Business District #1 0% Motor Fuel Tax Special Recreation 3% 0%

26 VILLAGE OF RIVERSIDE Statement of Revenues, Expenditures and Change in Fund Balances- Governmental Funds

FY 2019 FY 2020 FY 2020 FY 2021 Actual Budget Projected Budget

REVENUES Property Taxes $ 5,445,624 $ 5,487,857 $ 5,638,747 $ 5,665,713 Other Taxes 699,611 736,000 640,000 640,000 Intergovernmental 2,328,454 2,625,790 2,363,661 2,381,051 Licenses and Permits 1,113,456 1,070,650 1,021,291 1,033,150 Charges for Services 1,231,489 1,234,276 860,097 1,186,845 Fines and Forfeits 219,593 226,500 196,550 202,500 Investment Income 177,230 109,300 77,407 86,750 Other Revenue 251,501 97,606 225,964 169,862 Total Revenues $ 11,466,958 $ 11,587,979 $ 11,023,717 $ 11,365,871

EXPENDITURES Personnel Services $ 7,071,350 $ 7,321,689 $ 7,197,779 $ 7,352,093 Contractual Services 2,296,801 2,232,340 2,057,918 2,148,657 Supplies and Materials 311,663 337,125 308,973 308,972 Capital Outlay 940,902 3,615,100 2,945,800 1,375,033 Debt Service 582,861 588,500 620,699 606,619 Total Expenditures $ 11,203,577 $ 14,094,754 $ 13,131,169 $ 11,791,374

EXCESS (DEFICIENCY)OF REVENUES OVER EXPENDITURES $ 263,381 $ (2,506,775) $ (2,107,452) $ (425,503)

OTHER FINANCING SOURCES (USES) Transfers in $ 547,627 $ 75,000 $ 50,000 $ 50,000 Transfers (out) (547,627) (75,000) (50,000) (50,000) Debt Issuance - 1,000,000 1,114,273 - Premium on Debt Issuance - - - - Payment to Escrow Agent - - - - Proceeds from sale of capital assets 5,000 - 7,625 - Total Other Financing Sources (Uses) $ 5,000 $ 1,000,000 $ 1,121,898 $ -

NET CHANGE IN FUND BALANCES $ 268,381 $ (1,506,775) $ (985,554) $ (425,503)

FUND BALANCES - BEGINNING $ 5,633,985 $ 5,902,366 $ 5,902,366 $ 4,916,812

FUND BALANCES - ENDING $ 5,902,366 $ 4,395,591 $ 4,916,812 $ 4,491,309

Note: Governmental Funds include the General, E-911, Motor Fuel Tax, Capital Projects and Debt Service funds.

27 VILLAGE OF RIVERSIDE Statement of Revenues, Expenses and Changes in Net Position- Water and Sewer Fund

FY 2019 FY 2020 FY 2020 FY 2021 Actual Budget Projected Budget

OPERATING REVENUES Water Charges $ 2,548,009 $ 2,908,000 $ 2,860,400 $ 2,916,268 Sewer Charges 461,100 467,000 484,526 498,517 Infrastructure Fee 551,307 540,000 550,000 550,000 Penalties 70,444 50,000 35,000 50,000 Total Operating Revenues $ 3,630,860 $ 3,965,000 $ 3,929,926 $ 4,014,785

OPERATING EXPENSES Personnel Services $ 913,233 $ 927,293 $ 911,286 $ 973,888 Contractual Services 412,928 358,700 519,176 381,818 Supplies and Materials 1,175,724 1,388,750 1,269,909 1,291,463 Capital Outlay 23,997 480,000 271,138 466,000 Total Operating Expenses $ 2,525,882 $ 3,154,743 $ 2,971,509 $ 3,113,169

OPERATING INCOME (LOSS) $ 1,104,978 $ 810,257 $ 958,417 $ 901,616

NON-OPERATING REVENUES (EXPENSES) Grants $ - $ - $ 90,062 $ - Investment Income 17,007 10,000 7,000 6,000 Miscellaneous Revenue 18,741 500 401 250 Principal Expense - (365,000) (465,006) (475,006) Interest Expense (62,966) (52,800) (52,800) (39,381) Depreciation and Amortization (605,501) (520,000) (620,000) (630,000) Total Non-operating Revenues (Expenses) $ (632,719) $ (927,300) $ (1,040,343) $ (1,138,137)

CHANGE IN NET POSITION $ 472,259 $ (117,043) $ (81,926) $ (236,521)

NET POSITION - BEGINNING $ 15,045,223 $ 15,517,482 $ 15,517,482 $ 15,435,556

NET POSITION - ENDING $ 15,517,482 $ 15,400,439 $ 15,435,556 $ 15,199,035

28 VILLAGE OF RIVERSIDE Statement of Revenues, Expenses and Changes in Net Position- Parking Lot Fund

FY 2019 FY 2020 FY 2020 FY 2021 Actual Budget Projected Budget

OPERATING REVENUES Charges for Services $ 167,788 $ 162,000 $ 142,000 $ 140,000 Total Operating Revenues $ 167,788 $ 162,000 $ 142,000 $ 140,000

OPERATING EXPENSES Personnel Services $ - $ - $ - $ - Contractual Services 14,155 17,000 11,278 8,500 Supplies and Materials 6,873 3,700 3,700 3,700 Other Charges and Servises 96,568 101,396 101,396 104,184 Capital Outlay - 67,500 117,727 - Total Operating Expenses $ 117,596 $ 189,596 $ 234,101 $ 116,384

OPERATING INCOME (LOSS) $ 50,192 $ (27,596) $ (92,101) $ 23,616

NON-OPERATING REVENUES (EXPENSES) Grants $ 654,992 $ - $ (30,539) $ - Investment Income 249 200 750 500 Miscellaneous Revenue - - - - Depreciation and Amortization (43,971) (27,000) (40,000) (40,000) Total Non-operating Revenues (Expenses) $ 611,270 $ (26,800) $ (69,789) $ (39,500)

CHANGE IN NET POSITION $ 661,462 $ (54,396) $ (161,890) $ (15,884)

NET POSITION - BEGINNING $ 1,033,405 $ 1,694,867 $ 1,694,867 $ 1,532,977

NET POSITION - ENDING $ 1,694,867 $ 1,640,471 $ 1,532,977 $ 1,517,093

29 Village of Riverside All Funds Summaries

General Fund 2020 Budget 2020 Projection 2021 Budget Revenues $ 9,884,204 $ 9,532,680 $ 9,757,252 Expenditures 9,790,769 9,482,838 9,757,252 Net $ 93,435 $ 49,842 $ -

Motor Fuel Tax Fund 2020 Budget 2020 Projection 2021 Budget Revenues $ 228,000 $ 530,618 $ 320,000 Expenditures 340,000 457,909 369,433 Surplus/(Deficit) $ (112,000) $ 72,709 $ (49,433)

Special Recreation Fund 2020 Budget 2020 Projection 2021 Budget Revenues $ 80,075 $ 80,110 $ 80,000 Expenditures 70,185 72,361 75,670 Surplus/(Deficit) $ 9,890 $ 7,749 $ 4,330

Capital Projects Fund 2020 Budget 2020 Projection 2021 Budget Revenues $ 1,891,000 $ 1,386,595 $ 360,000 Expenditures 3,271,900 2,554,828 773,500 Surplus/(Deficit) $ (1,380,900) $ (1,168,233) $ (413,500)

Harlem Business District 1 2020 Budget 2020 Projection 2021 Budget Revenues $ 11,200 $ 10,525 $ 11,000 Expenditures 5,000 5,800 4,000 Surplus/(Deficit) $ 6,200 $ 4,725 $ 7,000

Harlem Business District 2 2020 Budget 2020 Projection 2021 Budget Revenues $ - $ - $ 40,000 Expenditures - - 4,000 Surplus/(Deficit) $ - $ - $ 36,000

Harlem Business District 3 2020 Budget 2020 Projection 2021 Budget Revenues $ 4,000

30 Expenditures - - - Surplus/(Deficit) $ - $ - $ 4,000

Debt Service 2020 Budget 2020 Projection 2021 Budget Revenues $ 588,500 $ 621,194 464650 Expenditures 588,500 594,613 468900 Surplus/(Deficit) $ - $ 26,581 $ -

Water & Sewer Fund 2020 Budget 2020 Projection 2021 Budget Revenues $ 3,975,500 $ 4,027,389 $ 4,021,035 Expenses 4,092,543 4,109,295 4,191,556 Surplus/(Deficit) $ (117,043) $ (81,906) $ (170,521)

Parking Lot Fund 2020 Budget 2020 Projection 2021 Budget Revenues $ 162,200 $ 112,211 $ 140,500 Expenses 216,596 274,101 156,384 Surplus/(Deficit) $ (54,396) $ (161,890) $ (15,884)

Police Pension Fund 2020 Budget 2020 Projection 2021 Budget Revenues $ 2,267,590 $ 2,072,590 $ 2,042,450 Expenses 1,328,631 1,292,774 1,277,650 Surplus/(Deficit) $ 938,959 $ 779,816 $ 764,800

All Funds Village Total 2020 Budget 2020 Projection 2021 Budget Revenues $ 19,088,269 $ 18,373,912 $ 17,240,887 Expenditures 19,704,124 18,844,519 17,078,345

Overview of the Village’s Fund Structure

The Village of Riverside’s accounting and budgeting systems are organized and operated on a fund basis. The Government Finance Officers Association (GFOA) defines a fund as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purposes of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limits. The following fund types are used in the Village of Riverside.

GOVERNMENTAL FUND TYPES

These funds are accounted for using the modified accrual basis of accounting for financial reporting. Revenues are recognized when earned and expenditures are recognized when incurred.

General Fund The General Fund is used to account for all activity except those required to be accounted for in another fund. The General Fund for the Village of Riverside accounts for the activity of the following departments: All commissions and committees, Administration and Finance, Parks & Recreation, Community Development, Information Technology, Liability Insurance, Police, Fire and Public Works.

Special Revenue Funds These funds are used to segregate revenues which are restricted for specific purposes. Special Recreation Fund – This fund accounts for membership in West Suburban Special Recreation Association, inclusion costs and allowable capital outlay which is offset by a special purpose levy. Motor Fuel Tax (MFT) Fund – This fund accounts for revenues and expenses associated with the State Motor Fuel Tax collected on the sale of gasoline. A portion of this tax is distributed to municipalities, by the State, on a per capita basis.

Harlem Business District #1 Fund – Created in 2018, this fund revenues collected from the 1% additional Harlem Business District sales tax and expenditures associated with revitalizing this district.

Harlem Business District #2 Fund – Created in 2020, this fund revenues collected from the 1% additional Harlem Business District sales tax and expenditures associated with revitalizing this district.

Harlem-Ogden Business District #3 Fund – Created in 2020, this fund revenues collected from the 1% additional Harlem Business District sales tax and expenditures associated with revitalizing this district.

32 Capital Projects Fund This fund is used to account for financial resources received and used for the purchase of capital equipment and projects. Debt Service Fund

This fund accounts for the receipt of bond proceeds and payment of principal and interest on general long-term debt.

PROPRIETARY FUND TYPE

These funds are used to account for a government’s business-type activity. They are accounted for on the accrual basis of accounting. Revenues and expenses are recognized when they occur, regardless of the related cash flows. Budgets are prepared on the accrual basis except for the following items; amortization and accrued vacation pay are not budgeted; depreciation, capital assets and principal payments on bonds are budgeted as expenditures.

Enterprise Funds

Water & Sewer Fund – This fund is used to account for the operation and maintenance of the waterworks and sewage activities of the Village, this includes repayment of debt (principal and interest) issued by this fund.

Parking Lot Fund – This fund accounts for revenues and expenses associated with the operation and maintenance of several parking lots that are used by residents, commuters, visitors, businesses and their employees.

FIDUCIARY FUND TYPE

Pension Trust Fund

Police Pension Fund – Accounts for revenues and expenses associated with the Village sponsored pension plan for sworn police.

Basis of Accounting and Basis of Budgeting

The modified accrual basis of accounting is used for all governmental funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e. when they become 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 pay liabilities of the current period. Property taxes are recognized when they become both measurable and available in the period that the tax is intended to finance. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as expenditures when due.

Revenues susceptible to accrual are property taxes, motor fuel taxes, franchise fees, license, interest revenue and charges for services. Sales tax owed to the state at year end on behalf of the Village is also recognized as revenue. Fines and permit revenues are not subject to accrual because they are not measurable until received in cash.

The accrual basis of accounting is used by the Village’s proprietary fund types including enterprise funds and pension trust funds. Under this method, revenues and additions are recorded when earned and expenses and deductions are recorded at the time incurred.

The budget for the Village of Riverside is prepared on a basis consistent with generally accepted accounting principles (GAAP).

Other Financial Management Policies

Balanced Budget - Expenditures that do not exceed revenues and other financing sources.

Capital Expense – Any equipment or project expense that exceeds $10,000.

34 Village of Riverside Fund Balance Commitment and Assignment Policy, April 2019

Definitions

Fund Balance – the difference between assets and liabilities in a Governmental Fund.

Non-Spendable Fund Balance – the portion of a Governmental Fund’s net assets that are not available to be spent, either short term or long term, in either form or through legal restrictions.

Restricted Fund Balance - the portion of a Governmental Fund’s net assets that are subject to external enforceable legal restrictions.

Committed Fund Balance - the portion of a Governmental Fund’s net assets with self-imposed constraints or limitations that have been placed by formal action at the highest level of decision making which can only be used otherwise by formal action at the highest level of decision making.

Assigned Fund Balance - the portion of a Governmental Fund’s net assets to denote an intended use of resources. Absent the designation assigning the resources, the fund balance would be considered unassigned.

Unassigned Fund Balance - available expendable financial resources in a governmental fund that are not the object of tentative management plan (i.e. designations). (Only in the General Fund, unless negative)

Note: In non-governmental funds, management may decide to “assign” funds for a specific purpose. This will be done as an internal budgeting procedure rather than as a formal accounting entry. Creating a fund automatically assigns fund balance.

Policy

A. It is the policy of the Village of Riverside to maintain a fund balance in the General Fund to fund operations for a period of at least three months (“Cash Flow Commitment”). The Cash Flow Commitment in the General Fund is adjusted annually with the adoption of the annual budget and is calculated as three months (25%) of General Fund expenditures (not including transfers).

B. The annual budget (appropriation) will include a contribution to (or drawdown from) Cash Flow Commitment to assure compliance with this policy. The levels of other required restrictions, commitments and assignments will fluctuate depending on activity.

C. This policy may be amended from time to time according to the wishes of the Village of Riverside Board of Trustees.

D. The Village will spend the most restricted dollars before less restricted, in the following order:

1) Nonspendable (if funds become spendable), 2) Restricted, 3) Committed, 4) Assigned, 5) Unassigned.

E. Fund balance in the General Fund shall provide coverage for deficits to other governmental funds as determined necessary. Should the deficit continue beyond the fiscal year, the General Fund shall make an operating transfer to the fund experiencing the deficit (if the amount is not expected to be repaid), or the supporting transaction shall be established as a due to / due from transaction if it is expected that the fund will repay the General Fund. The new amount of the transfer or due to / due from transaction shall be listed as an assignment until the transfer or due to / due from transaction is completed the following year.

F. The Finance Director will determine if a portion of fund balance should be assigned.

Adopted: April 15, 2002 (2002-R-19) Revised: December 15, 2003 (no number assigned) November 21, 2005 (2005-R-81)

35 March 17, 2008 (2008-R-21) December 7, 2009 (technical revision for GASB 54, 2009-R-98) August 17, 2010 (2010-R-41) December 20, 2010 (2010-R-68) December 6_, 2018 (2018-R-65 ) April 4, 2019 (2019-R-21)

LEGISLATIVE SUPPORT

FUND: General Fund Dept. NO.: 41110

SUMMARY The Village is governed by a Village President and a six member Village Board of Trustees. Each Trustee is elected by the residents of the Village for a four year staggered term in an at large election held every two years. The April following a national presidential election, the Village President and three Trustees are elected. Two years after that election, the three remaining Trustees are elected. The elected officials serve without compensation.

The Village Board adopts ordinances, determines policies, sets standards, determines how much shall be spent and for what purposes, and how much will be levied in property taxes and establish other revenue sources. The Village Board appoints the Village Manager to carry out Village Board policies. In addition to the Manager, the Village Attorney and Village Treasurer are appointed by the Village Board.

This cost center includes payment for annual membership fees to the Illinois Municipal League (IML), and West Central Municipal Conference (WCMC). Other costs, reimbursements and expenses for the Board include meeting expenses for the various community sponsored events, professional development, and recognition and appreciation events held each year for Board and Commissions and retiring Trustees.

GOALS & OBJECTIVES

• Actively participate in West Central Municipal Conference. • Village President and Village Manager participate on the Board of the West Central Municipal Conference. • President Sells is serving his second term as President of West Central Municipal Conference Board of Directors. • President Sells is a member of the WCMC Legislative Committee.

LEGISLATIVE SUPPORT

FUND: General Fund Dept. NO.: 41110

GOALS & OBJECTIVES

38 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: Legislative Support DIVISION NO: 05.01

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 18,586 $ 20,893 $ 17,833 $ 19,846 $ 21,065 $ 18,622 $ 19,692 $ 22,150 $ 18,937 $ 19,800 5%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL (a.) $ 11,040 $ 10,571 $ 13,008 $ 11,771 $ 15,415 $ 13,584 $ 15,347 $ 17,300 $ 15,000 $ 15,000 0%

OPERATING 7,546 10,322 4,825 8,074 5,650 5,038 4,345 4,850 3,937 4,800 22%

TOTAL $ 18,586 $ 20,893 $ 17,833 $ 19,846 $ 21,065 $ 18,622 $ 19,692 $ 22,150 $ 18,937 $ 19,800 5%

(a.) Personnel costs are professional development, no employees.

LANDSCAPE ADVISORY COMMISSION

FUND: General Fund Dept. NO.: 41121

SUMMARY

The Landscape Advisory Commission, appointed by the Village President and Board of Trustees, consists of seven members. Four are appointed every two years on even numbered years, and three on odd numbered years. One member is designated as the chairperson, and another as secretary. The Landscape Advisory Commission has the following duties:

• To read, study, research and become familiar with Riverside landscape planting concepts and principles of Frederick Law Olmsted and the landscape architectural firm of Olmsted, Vaux and Company, and their relationship to the general plan of Riverside. • To prepare and recommend to the Village Board a master landscape and planting plan (“MLP”) with respect to plantings on public lands of the Village with the exception of the business districts. The MLP will be in accordance with the landscape planting theories, concepts and principles of Frederick Law Olmsted. • To promote stewardship of public lands in cooperation with the Department of Public Works and to prepare and organize efforts such as volunteer groups, lectures, media blasts, children’s school or other public relations activities for the purpose of educating and inspiring the community regarding the landscape plan and plantings of Riverside. • To cooperate with organizations working to preserve or improve the public landscape of Riverside in the MLP. • To offer advisory comments on hardscape proposals. • To collaborate upon request with the Parks and Recreation Board on changes or improvements to recreational parks as related to the MLP. • To prepare from time to time a list of recommended parkway and private tree and shrub plantings. • To undertake such further studies and projects regarding plantings within the Village as may be referred to it, from time to time, by the Village Board.

Highlights of the Commission’s 2020, COVID-19 affected, accomplishments include an

evaluation of the six street triangles that the Master Landscape Plan identified as the most important or significant. The Landscaping in a Landmark Village brochure was updated.

Improvements were made to the Commission’s Village web site web page and substantial amounts of information were added to the web-based tree inventory. A benefit calculator was added which will provide a point and click opportunity to identify the benefits of any specific tree. Photographs are being added to the inventory of the 120 Riverside tree species.

The Commission continues to support and work with scout volunteer projects. During 2020 an Eagle Scout candidate completed the installation of tags on the Arboretum trees.

The Commission sponsored a Nature contest as well as a photography contest.

While the Commission’s 2021 goals will be tempered by the COVID-19 pandemic status, a follow-up Bio Blitz is proposed as well as the return of the Picnic Like It’s 1869 event and Arboretum tours. The Commission will continue to review and update the Master Landscape Plan. Improvements will continue to be made to the tree inventory.

FUND: General Fund Dept. NO.: 41122

41 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: Landscape Advisory Commission DIVISION NO: 05.02

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 1,072 $ 825 $ 25 $ 56 $ 60 $ 126 $ 4,330 $ 300 $ 3,500 $ 500 -86%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET PROJECTED BUDGET PROJ.

PERSONNEL (a.) $ 15 $ 100 $ - $ - $ - $ - $ 150 $ - $ - 0%

OPERATING 1,057 725 25 56 60 126 4,330 150 3,500 500 -86%

TOTAL $ 1,072 $ 825 $ 25 $ 56 $ 60 $ 126 $ 4,330 $ 300 $ 3,500 $ 500 -86%

(a.) Personnel costs are professional development, no employees.

BOARD OF FIRE AND POLICE COMMISSIONERS

FUND: General Fund Dept. NO.: 41122

SUMMARY

The Board of Fire and Police Commissioners consists of three members appointed by the Village President, with the consent of the Board of Trustees, to three year terms each, and until their successor is appointed.

The Board is responsible for establishing the rules and procedures for the testing of applicants to the Police Department and establishing a promotional ranking of candidates based on test results. Promotion listings for Lieutenant and Sergeant last for three years, and for patrol officers, two years from the posting date.

The Board also acts to hear matters involving the removal or sanction of a member of the Department.

In the performance of its duties, the Board must act in conformance with requirements imposed by Section 10-2.1-1 of the Illinois Municipal Code.

A Register of Eligible Candidates for patrol officer was completed in 2020 and is posted, as were listings for Lieutenant and Sergeant in 2019. The Municipal Registry is used for individuals wishing to take the Riverside exam for patrol officer. The Municipal Registry is a service which requires candidates to pay a fee and fill out an application in order to take a written exam prior to interviewing with the Riverside Board of Fire and Police Commissioners.

The promotional lists for Lieutenant and Sergeant are determined with the assistance of a third party assessment center. The current Eligibility lists are as follows:

Lieutenant: Posted October 18, 2019, expires October 2022 Sergeant: Posted November 6, 2019, expires November 2022 Police Officer: Posted October 15, 2020, expires October 15, 2022

43 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: Board of Fire and Police Commissioners DIVISION NO: 05.03

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 4,397 $ 375 $ 375 $ 10,653 $ 375 $ 6,876 $ 16,239 $ 7,175 $ 4,825 $ 1,725 -64%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET PROJECTED BUDGET PROJ.

PERSONNEL (a.) $ 375 $ 375 $ 375 $ 375 $ 375 $ 80 $ 375 $ 375 $ 375 $ 375 0%

OPERATING 4,022 - - 10,278 - 6,796 15,864 6,800 4,450 1,350 -70%

TOTAL $ 4,397 $ 375 $ 375 $ 10,653 $ 375 $ 6,876 $ 16,239 $ 7,175 $ 4,825 $ 1,725 -64%

(a.) Personnel costs are professional development, no employees.

PLANNING & ZONING COMMISSION

FUND: General Fund Dept. NO.: 41123

SUMMARY The Plan Commission and Zoning Board of Appeals were combined into one commission in 2014 in an effort by the Village Board to help expedite the review process. The Planning and Zoning Commission conducts reviews and makes recommendations to the Village Board of Trustees about proposed zoning actions and various planning documents. The Commission's responsibilities include review of the following application types: variations, special uses, zoning map amendments, subdivisions, and text amendments to the Zoning Ordinance.

The Planning and Zoning Commission consists of seven members who are appointed to five year terms by the Village President and Board of Trustees.

The Planning and Zoning Commission conducts public hearings for variations, special uses, subdivisions and text or zoning map amendments. The Planning and Zoning Commission also reviews and approves site plans for development in the B-1 and B-2 districts and multifamily or townhome developments in the R-3 and R-4 districts.

The Planning and Zoning Commission also hears and makes final decisions on appeals of interpretations, decisions or determinations made by the Zoning Administrator.

45 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: Planning and Zoning Commission DIVISION NO: 05.04

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 1,720 $ 1,832 $ 2,616 $ 4,301 $ 1,785 $ 1,927 $ 1,642 $ 1,700 $ 2,230 $ 1,540 -31%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL (a.) $ - $ - $ - $ 150 $ - $ 80 $ - $ - $ - $ 80 0%

OPERATING 1,720 1,832 2,616 4,151 1,785 1,847 1,642 1,700 2,230 1,460 -35%

TOTAL $ 1,720 $ 1,832 $ 2,616 $ 4,301 $ 1,785 $ 1,927 $ 1,642 $ 1,700 $ 2,230 $ 1,540 -31%

(a.) Personnel costs are professional development, no employees.

HISTORIC COMMISSION

FUND: General Dept. NO.: 41125

SUMMARY The Historical Commission consists of seven members appointed by the President and Board of Trustees. Commissioners serve four year terms, and one member is designated by the President to serve as the Chairman of the Commission. The Historical Commission operates and maintains the Riverside Museum and establishes rules and regulations governing all aspects of the collection as well as the days and hours of operation. It also registers, identifies, stores, exhibits, and adopts all measures necessary to preserve historical records and materials related to the Village of Riverside. In addition, the Historical Commission advises on the authentication of Historical materials submitted to it by Village Officials, residents or various organizations.

The Commission also identifies and designates all local buildings, houses, or areas having historical significance and recommends to the President and the Board of Trustees those structures or areas deemed eligible for local, state, or federal landmark designation. It also studies and recommends measures dealing with the maintenance and preservation of areas and structures having historical significance to the Village.

In a related vein, the Historical Commission also studies all aspects of federal and state grant-in- aid and other funding programs pertaining to the maintenance and preservation of historical buildings, structures, areas, and landmarks and recommends those areas deemed qualified and eligible for receiving such funds.

During 2019 the Museum celebrated its 50th anniversary with a birthday party at the Train Station after the unveiling of the new Museum exterior sign, which was designed by local architect Serge Ambrose. In addition, the Museum celebrated the Sesquicentennial of the 1869 General Plan of Riverside with a sign cover the large copy of the “Plan” in the Train Depot and making plans to have the logo for the Sesquicentennial placed on the lighted Water Tower for Halloween and Christmas. The Historical Society’s display case in the Library included an exhibit for the Sesquicentennial.

Other 2019 Commission highlights include having a lab conduct a DNA analysis of bones

47 unearthed during the Scottswood Road sewer separation project, documenting the Riverside Lawn flood-prone property acquisition project with aerial photographs taken by a drone operated by Dan Tabb before the homes were demolished, and accessioned lights from the 1904 Riverside Hotel and a new artifact from the Babson Estate.

48 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: Historical Commission DIVISION NO: 05.05

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 10,059 $ 5,386 $ 2,782 $ 8,084 $ 3,192 $ 6,743 $ 5,189 $ 12,100 $ 2,070 $ 9,300 349%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL (a.) $ - $ 50 $ 50 $ 25 $ - $ 281 $ 193 $ 100 $ 70 $ 100 43%

OPERATING 10,059 5,336 2,297 7,156 3,192 6,462 4,996 10,000 2,000 5,000 150%

CAPITAL OUTLAY - - 435 903 - - - 2,000 - 4,200 100%

TOTAL $ 10,059 $ 5,386 $ 2,782 $ 8,084 $ 3,192 $ 6,743 $ 5,189 $ 12,100 $ 2,070 $ 9,300 349%

(a.) Personnel costs are professional development, no employees.

ECONOMIC DEVELOPMENT COMMISSION

FUND: General Fund Dept. NO.: 41126

SUMMARY The Economic Development Commission works to encourage commercial development in the Village to improve the Village’s tax base and sales tax revenue. The Commission examines the retail businesses and business districts within the village to determine the best uses for retail spaces. The Commission develops plans for attracting businesses and patrons to the Village and works closely with the Chamber of Commerce.

The Riverside Economic Development Commission consists of seven (7) resident members appointed by the President with the advice and consent of the Board of Trustees.

The Economic Development Commission also recommends ordinance changes which will enhance and/or benefit the commercial districts and commercial activities within the Village and undertakes studies and projects regarding economic development as directed by the Village Board.

50 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: Economic Development Commission DIVISION NO: 05.06

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 6,636 $ 7,100 $ 10,946 $ 22,482 $ 523 $ 1,737 $ 366 $ 9,200 $ 8,900 $ 8,855 -1%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL (a.) $ 209 $ - $ - $ 463 $ 523 $ 1,737 $ 346 $ 2,200 $ 1,400 $ 1,355 -3%

OPERATING 6,427 7,100 10,946 22,019 - - 20 7,000 7,500 7,500 0%

TOTAL $ 6,636 $ 7,100 $ 10,946 $ 22,482 $ 523 $ 1,737 $ 366 $ 9,200 $ 8,900 $ 8,855 -1%

(a.) Personnel costs are professional development.

PRESERVATION COMMISSION

FUND: General Fund Dept. NO.: 41127

SUMMARY The Riverside Preservation Commission was established December 1991 to promote the educational, cultural, economic and general welfare of the community by preserving the character of the General Plan of Riverside, and preserving the National Historic Landmark designation of the Riverside Landscape and Architectural District. All zoning code and subdivision proposals, and road construction plans must be reviewed and reported by the commission to the Board of Trustees as to the aforementioned proposed changes impact the National Landmark designation of the Village. The Commission also reviews all building projects for designated local historic landmarks through the certificate of appropriateness process and makes recommendations to the Village board for the designation of any new local landmarks.

The Riverside Preservation Commission consists of seven (7) resident members appointed by the President with the advice and consent of the Board of Trustees.

The Riverside Preservation Commission is the advocate for the designated local historic landmark properties, Olmsted’s General Plan for Riverside and Riverside’s designation as a National Historic Landmark District. It works with the Village Board of Trustees, other Village boards and commissions, and the owners and users of historic properties in Riverside to preserve the character of the Village, promote investment in historic resources, assist in planning public improvements, and raise awareness of the rich history and architectural heritage of the Village.

52 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: Preservation Commission DIVISION NO: 05.07

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 719 $ 350 $ 1,249 $ 100 $ 1,100 $ - $ 261 $ 700 $ 150 $ 700 367%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL (a.) $ 140 $ 250 $ 400 $ 100 $ 800 $ - $ 35 $ 500 $ 150 $ 500 233%

OPERATING 579 100 849 - 300 - 226 200 - 200 0%

TOTAL $ 719 $ 350 $ 1,249 $ 100 $ 1,100 $ - $ 261 $ 700 $ 150 $ 700 367%

(a.) Personnel costs are professional development, no employees.

53 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Boards and Commissions DIVISION: TV Commission DIVISION NO: 05.08

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 23,013 $ 34,453 $ 43,090 $ 47,501 $ 45,474 $ 55,164 $ 70,006 $ 78,400 $ 68,962 $ 66,763 -3%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 12,080 $ 17,970 $ 31,779 $ 34,975 $ 32,943 $ 45,497 $ 54,289 $ 55,450 $ 56,264 $ 59,763 6%

OPERATING 2,293 1,722 3,728 3,363 2,485 3,803 5,560 7,000 5,198 7,000 35%

CAPITAL OUTLAY 8,640 14,761 7,583 9,163 10,046 5,864 10,157 15,950 7,500 - -100%

TOTAL $ 23,013 $ 34,453 $ 43,090 $ 47,501 $ 45,474 $ 55,164 $ 70,006 $ 78,400 $ 68,962 $ 66,763 -3%

NUMBER OF EMPLOYESS 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET BUDGET Full-time: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Number Full-time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

Part-time: Supervisor 1.00 0.15 0.17 0.06 0.24 0.43 0.55 0.55 0.34 0.56 64.71% Technicians 5.00 0.25 0.23 0.65 1.02 1.03 1.08 1.10 0.95 1.03 8.42% Total Number Part-time 6.00 0.40 0.40 0.71 1.26 1.46 1.63 1.65 1.29 1.59 23.26%

VILLAGE MANAGER

FUND: General Fund Dept. NO.: 41320

MISSION STATEMENT The Village Manager’s office coordinates activities for the entire Village organization relating to employee relations, human resources, central purchasing, capital planning review, risk management and loss prevention, public liability, worker’s compensation, employee health insurance and public relations. Programs providing support to each department are generally monitored and tracked through this department. The Manager’s office provides the day-to-day support to enact the Village Board’s priorities and policies. The office provides the required support to the Village Clerk and appointed Boards and Commissions. The Manager’s office is the key liaison to intergovernmental agencies and legislative actions. We strive to provide excellent service in a fiscally responsible and responsive manner.

GOALS & OBJECTIVES

• Continue to foster and promote economic growth. • Continue to implement technology to enhance efficiencies of service delivery to residents. • Continue to implement and evaluate traffic safety measures throughout the community. • Continue to evaluate various service delivery options within operating departments. • Continue intergovernmental service coordination and collaboration. • Continue to focus on long-term financial stability. • Continue to evaluate and refine staffing plans.

STAFFING Village Manager Executive Secretary/Village Clerk

25% of the Village Manager salary and benefits are paid from the Water and Sewer fund.

55 2020 ACCOMPLISHMENTS

• Village Manager completed her term as the Chairperson of the consolidated dispatch center, per the Intergovernmental agreement, the Village Manager will be the Chair from 2019-2020. • Village Manager completed her ﬁrst year as IRMA’s past chair. • Continued to serve as a Board Member and theTreasurer of the West Central Cable Agency. The Village Manager has served as the Treasurer since 2018. • Continued to work withArmy Corp of Engineers, MWRD and IDNR regarding the Groveland Avenue Levee. • Updated Village Code and continued to remove dated information. • Negotiated a new refuse contract with Flood Brothers • Worked with Chief Buckley to conduct a table top exercise for our Emergency Operation Center with scenarios related to COVID-19. • Created a Planned Unit Development Process • Updated Special Event Policy • Completed Implementation of Emergency Medical Dispatch at the Consolidated Dispatch • Creation of two additional business districts on Harlem Avenue. • Created COVID-19 procedures, policies and practices • Implemented technology to maintain village services during certain state closures • Managed all Village functions and maintained level of service during a pandemic

2021 GOALS

• Complete Orientation for New Village President and Trustees • Continue to update COVID-19 related practices, notiﬁcations, policies and procedures • Evaluate options for sustainable and green initiatives, such as green intersections, porous asphalt, etc. • Create a master community improvement plan that would incorporate funding mechanisms for projects • Update Emergency Operation enterC documentation and disaster recovery • Evaluate options for public safety facility. • Work with D96 to create a park plan

56 o Review play spaces o Evaluate opportunities to collaborate o Incorporate play space upgrades into the Village’s capital improvement plan • Update personnel policy and procedures • Continue to evaluate departments and provide any necessary changes to the Village Board. • Create a fee ordinance to reduce future legal costs when updating fees within the Village Code • Continue to work with Army Corp of Engineers, MWRD and IDNR regarding the Groveland Avenue Levee • Evaluate opportunities to enhance utilization of the river and continue maintenance of river access • Continue to evaluate other opportunities for further economic growth such as Ogden and Harlem Avenue • Create Village wide signage policy (including park signage, no parking, school zone, etc.) to create uniformity throughout the Village • Continue to collaborate with other communities (Managers Working Group) and research opportunities to share equipment, bid projects jointly and sharing of resources; • Continue to review Village Code and remove dated information. • Update risk management policies • Update financial policies • Complete a comprehensive salary study (in-house) • Review benefit and personnel structure, addition of an HSA and High Deductible Plan • Create a Village-wide communication policy • Purchase and implement document archiving system to be compliant with Illinois State Archives requirements • Sell 2710 S. Harlem Avenue • Create a plan for beautification along the railroad • Complete the renovations at 43 E. Quincy and open it to the public. • Begin Village website update per our contract with CivicPlus.

ORGANIZATIONAL CHART

Administration

Village Manager (Full-Time)

Executive Assistant/Village Clerk (Full-Time)

Chief of Fire Director of Director of Department/Director Chief of Police Director of Public Director of Parks & Community Finance/Treasurer of Emergency Department Works Recreation Development (Full-Time) Services (Full-Time) (Full-Time) (Full-Time) (Full-Time) (Full-Time)

58 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Village Manager DEPARTMENT NO: 10.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 305,905 $ 278,058 $ 295,447 $ 287,581 $ 344,520 $ 318,328 $ 323,839 $ 288,039 $ 289,151 $ 296,971 3%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 278,893 $ 252,624 $ 259,272 $ 265,732 $ 280,368 $ 269,262 $ 263,792 $ 269,962 $ 268,732 $ 283,725 6%

OPERATING 27,012 25,434 34,481 21,848 63,657 48,718 59,718 18,077 20,419 13,246 -35%

CAPITAL OUTLAY - - 1,694 - 495 348 329 - - - 0%

TOTAL $ 305,905 $ 278,058 $ 295,447 $ 287,581 $ 344,520 $ 318,328 $ 323,839 $ 288,039 $ 289,151 $ 296,971 3%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Village Manager* 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Assistant to the VM 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Rec Program Coordinator* 0.00 0.00 0.00 0.20 0.20 0.00 0.00 0.00 0.00 0.00 0.00% Total Number Full-time 2.00 2.00 2.00 2.20 2.20 2.00 2.00 2.00 2.00 2.00 0.00%

Part-time: Student Intern* 0.00 0.00 0.00 0.09 0.17 0.00 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 0.00 0.00 0.00 0.09 0.17 0.00 0.00 0.00 0.00 0.00 0.00%

Wage Allocations* water dept. admin Village Manager- 2020 25% 75%

FINANCE DEPARTMENT

FUND: General Fund Dept. NO.: 41510

MISSION STATEMENT The mission of the Finance Department is to properly administer the financial affairs of the Village of Riverside, Illinois through accurate and timely financial reporting and maintenance of strong internal controls; uphold the ordinances and laws of the Village and State; and advise the Village Manager and Village Board of Trustees of sound financial and fiscal policies.

We provide customer service to internal and external customers, support and reports for decision makers and managers, and clear and understandable reporting to stakeholders.

GOALS & OBJECTIVES

• Performance of accounting, treasury and budget functions in accordance with all Federal, State and Local statutes. • To receive the Government Finance Officer Association’s award for Excellence in Financial Reporting for the Village’s Comprehensive Annual Financial Report (CAFR). • To perform all tasks, provide all services in a friendly and efficient manner while minimizing errors. • Continued improvement in the services provided to internal and external customers

STAFFING

• Finance Director • Accounting Manager • Benefits Coordinator • Fiscal Assistant • Receptionist

60 2020 ACCOMPLISHMENTS

• Received Distinguished Budget Award for 2020 Budget from GFOA • Received CAFR Award from GFOA • Completed AFR for West Central Consolidated Dispatch • Completed a vehicle sticker analysis against the Secretary of State Vehicle Registration List • Enrolled in Local Debt Recovery Program to enhance collections of police ﬁnes. • Implemented social media archiving program • Implemented Vehicle and Pet License Renewal in new BS&A Financial Software • Implemented BS&A for 2021 Budget and Financial Forecast

2021 GOALS

• Create Consolidated Fee Schedule • Update ﬁnancial policies • Complete a comprehensive salary study (in-house) • Review beneﬁt and personnel structure, addition of an HSA and High Deductible Plan • Purchase and implement document archiving system to be compliant with Illinois State Archives requirements • Implement BS&A for 2022 Capital Improvement Plan • Enhance security of front desk area

ORGANIZATIONAL CHART

Finance Department

Director of Finance/Treasurer (Full-Time)

Fiscal Assistant- Receptionist Benefits Coordinator Accounting Manager Accounts Receivable (Full-Time) (Full-Time) (Full-Time) (Full-Time)

62 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Finance and Accounting DEPARTMENT NO: 11.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 396,635 $ 427,167 $ 346,924 $ 372,196 $ 399,752 $ 350,200 $ 283,128 $ 279,418 $ 276,774 $ 284,286 3%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 334,338 $ 336,904 $ 293,596 $ 328,983 $ 316,588 $ 291,162 $ 232,002 $ 224,330 $ 221,193 $ 227,034 3%

OPERATING 62,297 90,264 53,327 42,119 82,601 58,694 51,126 54,588 55,581 57,252 3%

CAPITAL OUTLAY - - - 1,094 563 344 - 500 - - 0%

TOTAL $ 396,635 $ 427,167 $ 346,924 $ 372,196 $ 399,752 $ 350,200 $ 283,128 $ 279,418 $ 276,774 $ 284,286 3%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Finance Director * 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Acounting Manager* 1.00 1.00 1.00 1.00 1.00 0.71 1.00 1.00 1.00 1.00 0.00% Fiscal Assistant* 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 0.00% Benefits Coordinator* 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00% Receptionist* 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Total Number Full-time 3.00 4.00 4.00 5.00 5.00 4.71 5.00 5.00 5.00 5.00 0.00%

Part-time: Fiscal Assistant* 0.83 0.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Receptionist* 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Student Intern 0.00 0.00 0.09 0.17 0.25 0.00 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 1.83 0.83 0.09 0.17 0.25 0.00 0.00 0.00 0.00 0.00 0.00%

Wage Allocations* 2018 and before 2020 Water/Sewer Water/Sewer Finance Director 25% 50% Chief Accountant 40% Fiscal Assistant 75% 80% Benefits Coordinator 12.5% 40% Receptionist 50% 75%

Wage Allocations* Admin student intern 50%

LEGAL

FUND: General Fund Dept. NO.: 41530

SUMMARY The Village Attorney, Prosecutor and special counsel provide support to the day to day operations of the Village. Legal counsel is responsible for defending the Village in all legal matters (not assigned to IRMA), providing legal counsel to the Village Board and staff and protecting the Village’s interests.

GOALS & OBJECTIVES

• Provide effective legal services at a reasonable cost. • Defend claims against the Village. • Advise the Board of Trustees and staff so as to minimize potential legal conflicts. • Notify Village Staff of legislative changes that would require Village Code modifications. • Assist in implementation of Village policies.

64 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Legal DEPARTMENT NO: 12.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 165,695 $ 185,121 $ 183,845 $ 202,317 $ 214,580 $ 161,229 $ 142,723 $ 192,000 $ 185,517 $ 191,975 3%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

OPERATING $ 165,695 $ 185,121 $ 183,845 $ 202,317 $ 214,580 $ 161,229 142,723 192,000 185,517 191,975 3%

TOTAL $ 165,695 $ 185,121 $ 183,845 $ 202,317 $ 214,580 $ 161,229 $ 142,723 $ 192,000 $ 185,517 $ 191,975 3%

COMMUNITY DEVELOPMENT DEPARTMENT

FUND: General Fund Dept. NO.: 41910

MISSION STATEMENT To provide efficient and effective permitting and code enforcement services to protect the safety, health and welfare of the residents and the community. The department conducts long- range planning projects and implements Village policies related to economic development, preservation, land use and zoning. The department also serves as the technical advisory for the Planning and Zoning, Preservation and the Economic Development Commissions.

GOALS & OBJECTIVES

• Implement new permitting software for to increase department efficiencies in processing building permits. • Implement a code enforcement process for property maintenance to protect property values and ensure nuisance situations are abated. • To inspect all construction projects for adherence to the local building codes. • To encourage investment and development in the Village’s residential and business districts. • To educate, restrict and protect development in the flood plain. • To work with the local chamber and business community to create vibrant commercial districts that serve our residents and draw visitors. • To implement the Village’s economic incentive programs.

STAFFING

• Community Development Director • Building Inspector • Management Analyst • Part-time Electrical Inspector Plumbing inspections are completed by a contracted state licensed plumbing inspector.

66 2020 ACCOMPLISHMENTS

• Permits: The Village issued approximately 700 building permits YTD 2020. Permit volume is about the same as 2019 however project valuation has increased approximately 32%. This is primarily due to larger institutional projects such as the D96 renovations and additions to Blythe and Ames Schools. The pandemic has not had a negative impact on permit activity. We anticipate permit activity to remain steady in 2021. • Property Maintenance: In 2020 the CD Department has received 20 complaints to date for property maintenance complaints and initiated 88 complaints for Property Maintenance violations. The CD Department continues to work towards compliance on the outstanding cases since the 2015 village-wide sweeps; approximately 2 cases remain open. The Village suspended monthly administrative hearings for building/property maintenance code violations during the Spring and early Summer, however they have since resumed and social distancing protocols are being followed. 47 citations for were issued this year; 9 cases have been dismissed for compliance and 15 cases have been found in default and assessed fines. Staff continues to follow up on these cases for compliance and payment of fines. • Economic Development: The Economic Development Commission and Staff have worked on supporting Riverside businesses through the COVID-19 pandemic. In conjunction with the Parks & Recreation Department they hosted two food truck events this year that were very successful and should be able to be built upon for future events. The Commission has also worked on a social media strategy to promote our local businesses. The Village also created two new Business Districts along Harlem Avenue to help promote redevelopment and investment in this commercial area. The Village also adopted a new Planned Unit Development Ordinance to facilitate redevelopment in the Village. • Zoning Code Update: The Village received an RTA Community Planning Grant in 2019 for a Zoning Update to support transit oriented development in our commercial districts. A planning consultant was selected in 2020 and a Steering Committee created to work on this project. It is anticipated that this update will be completed in 2021.

2021 GOALS

• New Building Permit Software: Implement online submissions and inspection scheduling module. This will continue to improve department efficiencies. • Economic Development: Continue working with Visit Oak Park on marketing efforts for the Village to continue to raise awareness and attract visitors and businesses to Riverside. Focus on redevelopment in the Harlem Avenue Business Districts. • Zoning Code Update: Work with the Planning Consultant on the Zoning Code Update. Project timeline calls for the update to be adopted by Summer 2021. • Building Code Amendments: Adopt the new building codes with appropriate local amendments and permit requirements.

67 • Property Maintenance: Continue village wide sweeps for property maintenance violations and continue utilizing the new building site management regulations to ensure active building sites are maintained and monitored. • Annual Fire Safety Inspections: Continue accompanying the Fire Inspector on their Annual Fire Safety Inspections for commercial properties.

ORGANIZATIONAL CHART Community Development Department

Director of Community Development (Full-Time)

Building Inspector Management Analyst Electrical Inspector (Full-Time) (Full-Time) (Part-Time)

69 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Community Development DEPARTMENT NO: 13.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 247,003 $ 345,590 $ 366,442 $ 381,499 $ 378,797 $ 377,490 $ 354,950 $ 397,956 $ 373,823 $ 387,564 4%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 200,449 $ 267,266 $ 296,014 $ 281,995 $ 297,295 $ 309,149 $ 281,411 $ 332,506 $ 310,048 $ 323,212 4%

OPERATING 46,554 78,324 70,428 99,504 81,502 68,341 73,539 65,450 63,775 64,352 1%

CAPITAL OUTLAY ------0%

TOTAL $ 247,003 $ 345,590 $ 366,442 $ 381,499 $ 378,797 $ 377,490 $ 354,950 $ 397,956 $ 373,823 $ 387,564 4%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Building Director 1.00 0.65 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Community Development Director 0.00 0.62 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Building Inspector 0.00 0.44 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Secretary/Analyst 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Total Number Full-time 2.00 2.71 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 0.00%

Part-time: Building Inspector 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Part-time Code Compliance Officer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Electrical Inspector 1.00 0.14 0.12 0.16 0.16 0.16 0.12 0.15 0.10 0.10 0.00% Total Number Part-time 1.00 0.14 0.12 0.16 0.16 0.16 0.12 0.15 0.10 0.10 0.00%

INFORMATION TECHNOLOGY

FUND: General Fund Dept. NO.: 41920

SUMMARY The Information Technology (IT) cost center tracks the costs associated with maintaining the Village’s computer and information technology hardware and software. The Village’s Finance Director supervises the IT consultant that is funded in this cost center.

ORGANIZATIONAL CHART

Information Technology

Director of Finance/Treasurer (Full-Time)

72 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Information Technology (Responsibility of the Finance Department) DEPARTMENT NO: 14.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 193,814 $ 214,903 $ 202,142 $ 187,151 $ 171,654 $ 158,965 $ 134,539 $ 145,248 $ 111,234 $ 112,562 1%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ - $ - $ - $ - $ 18,291 $ 27,037 $ - $ - $ - $ - 0%

OPERATING 170,147 185,433 187,879 151,641 139,791 139,717 134,289 140,248 106,234 107,562 1%

CAPITAL OUTLAY 23,666 29,470 14,263 35,510 13,573 (7,789) 250 5,000 5,000 5,000 0%

TOTAL $ 193,814 $ 214,903 $ 202,142 $ 187,151 $ 171,654 $ 158,965 $ 134,539 $ 145,248 $ 111,234 $ 112,562 1%

Part-time: Website Support 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

PUBLIC LIABILITY INSURANCE

FUND: General Fund Dept. NO.: 41990

SUMMARY The Village participates in the Intergovernmental Risk Management Agency (IRMA), which is an organization that includes over 70 public entities that was formed to pool the risk management needs of its members. The agency administers a mix of self-insurance and commercial insurance coverage, risk management and loss control consulting, unemployment claim administration, offers extensive training programs and joint purchasing opportunities. The annual village contribution is determined each year based on the loss data derived over a 5-year period and eligible revenue that is directly correlated to workers compensation exposure and, as defined by the existing by-laws of IRMA. These costs and deductibles are accounted for in this department.

GOALS & OBJECTIVES

• Village Manager participates on the IRMA Executive Board. She served as Chair of the Administration and Finance Committee and IRMA’s Treasurer from 2016-2017. She served as the Chair of the Board of Directors from 2018-2019. The Chair is required to serve for a term of two-years. The Village Manager is currently serving as the Past Chair for a term of two years, 2020-2021. • In 2018, Village Manager served as the Chair of an Ad Hoc Committee to review the formula utilized for premiums paid by agencies. • The Village fully utilize the benefits that IRMA provides, including the refunding of premiums through the excess surplus and early intervention programs for various claims to ensure the reduction of the Village’s exposure to liability. In 2018 and 2019, the Village participated and received grants for capital equipment within the Fire Department. In 2020, the Village received grants to reimburse the Village for PPE purchases related to COVID-19. • In 2021, Village staff will work to update all risk management policies and review goals to decrease claims over the next 5 years.

74 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Public Liability Insurance DEPARTMENT NO: 15.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CH. FROM PROJ.

TOTAL DEPARTMENT $ 197,645 $ 191,764 $ 210,132 $ 164,755 $ 257,494 $ 170,045 $ 310,651 $ 185,000 $ 178,346 $ 185,000 4%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CH. FROM PROJ.

OPERATING $ 197,645 $ 191,764 $ 210,132 $ 164,755 $ 257,494 $ 170,045 310,651 185,000 178,346 185,000 4%

TOTAL $ 197,645 $ 191,764 $ 210,132 $ 164,755 $ 257,494 $ 170,045 $ 310,651 $ 185,000 $ 178,346 $ 185,000 4%

POLICE DEPARTMENT

FUND: General Fund Dept. NO.: 41XX

MISSION STATEMENT To work in partnership with the community in order to provide prompt, unbiased, professional police service that enhances the quality of life, while maintaining respect for individual rights and human dignity, building confidence and respect between Riverside citizens and their Police department.

VISION We envision a future where law abiding citizens feel safe and take pride and comfort in the quality of life in our community; a future where criminal activity is vigorously and intelligently pursued.

We envision our department maintaining superior service; continuing to incorporate innovative strategies, contemporary technologies, proven community policing philosophies and positive leadership.

COMMITMENT We believe our employees are the most valuable assets of our organization; and that through regular training, education, career development, exemplary leadership and organizational support, they will reach the highest point in standards of performance and professional satisfaction while serving the needs of the community.

76 GOALS & OBJECTIVES

• Reduce the rate of criminal activity in Riverside. • Increase the retention of valuable employees. • Reduce vehicle crashes on Riverside roadways. • Improve the quality of internal and external communication. • Secure and maintain resources that meet the needs of Riverside Police Department. • Hire high quality employees using a well-designed recruiting plan. • Maintain a code of enforcement that addresses unsafe, unsanitary, and unlawful community conditions. • Increase the public value of our agency and its members through professional delivery of services, professional behaviors, and positive interactions. • Increase and enhance the professional development of all police personnel, sworn and non-sworn.

STAFFING Presently we have 19 sworn officers, three auxiliary officers, two part time community service officers (CSO’s), three administrative employees (two full time, one part time), and six part-time crossing guards.

Staffing for the Sworn Police Department is by Village Ordinance as follows:

2-17-1: DEPARTMENT COMPOSITION:

The Police Department shall consist of a Chief of Police, two (2) lieutenants, one of whom shall be designated by the Chief as Deputy Police Chief, four (4) sergeants, twelve (12) patrol officers, and such number of second patrol officers, auxiliary police, other officers and employees as the President and Board of Trustees may from time to time determine to be necessary. All said members of the Police Department, except the auxiliary police, special police, and other officers and employees shall be considered officers of the Village. (Ord. 2177, 2-3-1997)

2-17-2: LINE OF COMMAND:

The Chief of Police shall be in command of the Police Department, the lieutenant of police designated as Deputy Police Chief, shall be second in command, the other lieutenant of police shall be third in command, and the sergeants of police in the order designated by the Chief of Police or, in his absence, by the lieutenant designated as Deputy Police Chief shall be next in command. (Ord. 2177, 2-3-1997)

77 2020 ACCOMPLISHMENTS

Effectively utilized technology and equipment • Avigilon Surveillance System successes (CCTV)

Developed employee skills and enhanced organizational leadership • 2026.5 hours training for 106.65 average hours per officer • Added more in-house training

Updated Lexipol Policies to conform to 2020 law changes (police policy manual)

Completed testing for Patrol Officer in order to create a new Eligibility List

Conducted School Safety Table-top Exercise – February

Managed COVID restrictions

Managed several protests

Implemented a satellite police station

Received a Bullet Proof Vest Grant Award for 2020 fiscal year

Purchased Frontline Press new training tracking software and implemented program

2021 GOALS Squad changeover • eCitation program (computer citation program in squad cars)

Continue installation of street camera program • Harlem Avenue • Downtown area • Commuter parking lots

Resume classroom training (if possible)

Effectively train new police recruits

ORGANIZATIONAL CHART

Police Department

Chief of Police (Full-Time)

Administrative Aide (Full-Time)

Deputy Chief of Police (Full-Time) Public Safety Community Service Analyst (Split 50%) Officers (Part-Time)

Operations Lieutenant (Full-Time) Detective Sergeant Investigations (Full-Time)

Detective (Full-Time)

Auxiliary Police Sergeant Sergeant Sergeant Crossing Guards Corps Day Shift Afternoon Shift Night Shift (Part-Time) (On-Call) (Full-Time) (Full-Time) (Full-Time)

Officer in Charge Officer in Charge Officer in Charge (Full-Time) (Full-Time) (Full-Time)

Patrol Officer Patrol Officer Patrol Officer (Full-Time) (Full-Time) (Full-Time)

Patrol Officer Patrol Officer Patrol Officer (Full -Time (Full-Time) (VACANT)

79 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DEPARTMENT SUMMARY DEPARTMENT NO: 20

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 3,708,877 $ 3,890,429 $ 3,982,778 $ 4,269,642 $ 4,667,541 $ 4,865,301 $ 4,817,370 $ 4,956,540 $ 4,969,854 $ 4,959,588 0%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 3,449,623 $ 3,627,849 $ 3,677,629 $ 4,026,799 $ 4,410,463 $ 4,286,945 $ 4,380,505 $ 4,452,640 $ 4,454,888 $ 4,457,974 0%

OPERATING $ 226,487 $ 223,985 $ 265,699 $ 209,556 $ 220,469 $ 559,154 $ 429,247 $ 493,150 $ 502,914 $ 487,914 -3%

CAPITAL OUTLAY $ 32,767 $ 38,594 $ 39,449 $ 33,287 $ 36,608 $ 19,202 $ 7,618 $ 10,750 $ 12,052 $ 13,700 14%

TOTAL $ 3,708,877 $ 3,890,429 $ 3,982,778 $ 4,269,642 $ 4,667,541 $ 4,865,301 $ 4,817,370 $ 4,956,540 $ 4,969,854 $ 4,959,588 0%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE Full-time: ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CHANGE Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Deputy Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Lieutenant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Sergeant 4.00 4.30 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 0.00% Patrol Officer 12.00 12.09 12.00 12.00 12.00 12.00 12.75 12.10 12.10 12.00 -0.83% Dispatch 4.00 4.00 4.00 4.00 4.00 0.72 0.00 0.00 0.00 0.00 0.00% Department Secretary 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Public Safety Analyst 0.00 0.00 0.00 0.00 0.00 0.33 0.50 0.50 0.50 0.50 0.00% Total Number Full-time 24.00 24.39 24.00 24.00 24.00 21.05 21.25 20.60 20.60 20.50 -0.49%

Part-time: Community Svc. Officer 0.80 0.80 0.80 0.53 0.78 0.79 1.00 1.00 0.93 1.00 7.53% Dispatch 1.00 0.86 1.00 0.95 1.03 0.34 0.00 0.00 0.00 0.00 0.00% Crossing Guards 2.67 2.63 2.69 2.52 2.82 2.81 2.75 2.75 1.89 3.70 95.77% Total Number Part-time 4.47 4.29 4.49 4.00 4.63 3.94 3.75 3.75 2.82 4.70 66.67%

Public safety analyst- new position in 2018, split 50/50 with Fire Admin

80 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DIVISION: Administration DIVISION NO: 20.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 1,184,102 $ 1,288,714 $ 1,283,925 $ 1,545,668 $ 1,831,007 $ 1,925,837 $ 2,011,641 $ 2,057,608 $ 2,051,191 $ 1,966,527 -4%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 1,133,528 $ 1,247,283 $ 1,242,670 $ 1,502,735 $ 1,781,801 $ 1,897,193 $ 1,978,112 $ 2,024,308 $ 2,026,641 $ 1,940,357 -4%

OPERATING 48,123 37,197 38,065 39,699 48,926 28,644 32,990 32,800 24,350 25,920 6%

CAPITAL OUTLAY 2,451 4,234 3,191 3,234 280 - 539 500 200 250 25%

TOTAL $ 1,184,102 $ 1,288,714 $ 1,283,925 $ 1,545,668 $ 1,831,007 $ 1,925,837 $ 2,011,641 $ 2,057,608 $ 2,051,191 $ 1,966,527 -4%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Deputy Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Lieutenant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Department Secretary 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00% Public Safety Analyst 0.00 0.00 0.00 0.00 0.00 0.33 0.50 0.50 0.50 0.50 0.00% Total Number Full-time 4.00 4.00 4.00 4.00 4.00 4.33 4.50 4.50 4.50 4.50 0.00%

81 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DIVISION: Investigations DIVISION NO: 20.20

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 179,154 $ 178,097 $ 171,848 $ 216,404 $ 248,754 $ 210,918 $ 215,718 $ 214,682 $ 216,437 $ 224,435 4%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 148,253 $ 160,724 $ 156,386 $ 196,019 $ 225,716 $ 202,511 $ 197,419 $ 206,432 $ 209,034 $ 213,742 2%

OPERATING 26,508 14,102 13,082 17,222 21,376 8,209 18,166 8,000 7,303 10,493 44%

CAPITAL OUTLAY 4,393 3,271 2,380 3,163 1,661 198 133 250 100 200 100%

TOTAL $ 179,154 $ 178,097 $ 171,848 $ 216,404 $ 248,754 $ 210,918 $ 215,718 $ 214,682 $ 216,437 $ 224,435 4%

82 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DIVISION: Patrol DIVISION NO: 20.21

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 1,884,518 $ 1,934,851 $ 2,079,832 $ 2,014,759 $ 2,114,134 $ 2,056,840 $ 2,219,864 $ 2,229,756 $ 2,263,734 $ 2,280,963 1%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 1,717,707 $ 1,751,650 $ 1,850,955 $ 1,855,767 $ 1,952,845 $ 1,927,360 $ 2,095,569 $ 2,104,856 $ 2,134,837 $ 2,156,412 1%

OPERATING 145,851 158,617 204,218 142,088 138,838 126,000 117,349 120,900 125,508 120,301 -4%

CAPITAL OUTLAY 20,960 24,584 24,659 16,903 22,451 3,480 6,946 4,000 3,389 4,250 25%

TOTAL $ 1,884,518 $ 1,934,851 $ 2,079,832 $ 2,014,759 $ 2,114,134 $ 2,056,840 $ 2,219,864 $ 2,229,756 $ 2,263,734 $ 2,280,963 1%

Part-time: Community Svc. Officer 0.80 0.80 0.80 0.53 0.78 0.79 1.00 1.00 0.93 1.00 7.53% Total Number Part-time 0.80 0.80 0.80 0.53 0.78 0.79 1.00 1.00 0.93 1.00 7.53%

83 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DIVISION: Emergency Response DIVISION NO: 20.22

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 18,603 $ 16,403 $ 18,909 $ 19,444 $ 20,450 $ 27,854 $ 10,531 $ 17,500 $ 40,017 $ 19,700 -51%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL* $ 13,640 $ 5,578 $ 5,224 $ 4,445 $ 4,172 $ 6,922 $ 1,273 $ 6,000 $ 11,401 $ 5,200 -54%

OPERATING - 5,259 4,465 5,013 4,061 5,408 9,258 5,500 20,253 5,500 -73%

CAPITAL OUTLAY 4,963 5,565 9,219 9,987 12,217 15,524 - 6,000 8,363 9,000 8%

TOTAL $ 18,603 $ 16,403 $ 18,909 $ 19,444 $ 20,450 $ 27,854 $ 10,531 $ 17,500 $ 40,017 $ 19,700 -51%

*Personnel costs comprised of overtime pay only.

84 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DIVISION: School Safety DIVISION NO: 20.23

ACTUAL 2013 2013 2014 2015 2016 2017 2018 2019 2019 2020 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT 70,306$ $ 70,480 67,311$ 77,442$ 80,264$ 79,925$ 83,838$ 85,294$ 54,075$ $ 116,513 115%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL 70,306$ $ 69,760 66,909$ 77,142$ 79,848$ 79,783$ 83,838$ 85,044$ 53,825$ $ 116,263 116%

OPERATING - 721 402 300 416 142 - 250 250 250 0%

TOTAL 70,306$ $ 70,480 67,311$ 77,442$ 80,264$ 79,925$ 83,838$ 85,294$ 54,075$ $ 116,513 115%

Part-time: Crossing Guards 2.67 2.63 2.69 2.52 2.82 2.81 2.75 2.75 1.89 3.70 95.77% Total Number Part-time 2.67 2.63 2.69 2.52 2.82 2.81 2.75 2.75 1.89 3.70 95.77%

85 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DIVISION: Training DIVISION NO: 20.24

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 32,120 $ 37,269 $ 31,383 $ 34,973 $ 36,630 $ 23,341 $ 24,878 $ 26,700 $ 19,400 $ 26,450 36%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL* $ 28,256 $ 35,322 $ 31,383 $ 34,973 $ 32,288 $ 23,341 $ 24,294 $ 26,000 $ 19,150 $ 26,000 36%

OPERATING 3,864 1,947 - - 4,342 - 584 700 250 450 80%

TOTAL $ 32,120 $ 37,269 $ 31,383 $ 34,973 $ 36,630 $ 23,341 $ 24,878 $ 26,700 $ 19,400 $ 26,450 36%

*Personnel costs comprised of overtime pay and professional development only.

86 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Police DIVISION: Communications DIVISION NO: 20.25

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 340,074 $ 364,614 $ 329,568 $ 360,952 $ 336,303 $ 540,586 $ 250,900 $ 325,000 $ 325,000 $ 325,000 0%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 337,933 $ 357,533 $ 324,101 $ 355,718 $ 333,793 $ 149,835 $ - $ - $ - $ - 0%

OPERATING 2,141 6,141 5,467 5,234 2,510 390,751 250,900 325,000 325,000 325,000 0%

CAPITAL OUTLAY - 940 ------0%

TOTAL $ 340,074 $ 364,614 $ 329,568 $ 360,952 $ 336,303 $ 540,586 $ 250,900 $ 325,000 $ 325,000 $ 325,000 0%

Part-time: Dispatch 1.00 0.86 1.00 0.95 1.03 0.34 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 1.00 0.86 1.00 0.95 1.03 0.34 0.00 0.00 0.00 0.00 0.00%

FIRE DEPARTMENT

FUND: General Fund Dept. NO.: 422XX

MISSION STATEMENT The mission of the Riverside Department of Fire/Rescue and Emergency Services is to protect the lives and property within the boundaries of the Village of Riverside by providing high performance fire suppression, emergency medical services, fire prevention, public education, and other emergency related services.

GOALS & OBJECTIVES

• Continue the Paid-On-Call operation • Continue current safety and training programs for the health and welfare of employees • Continue the daytime staffing levels to maximize response coverage • Meet the above objectives within budget

STAFFING Current staffing includes Fire Chief, Deputy Chief (open position), two Battalion Chiefs (open position), four Lieutenants, six paramedics on contract, one shared Public Safety Analyst and 31 active paid-on-call Firefighter/EMTs.

2020 ACCOMPLISHMENTS

• Our training division has done an excellent job streamlining our department training. We will again combine training and make the most out of our training nights. We will also look to

88 cancel training dates as we have done in the past years. Although doing so, has had a negative impact on the organization because there are always new and different topics which must be taught. We will continue to work on innovative ways to insure that these topics are addressed and that the safety of our members is paramount. In 2020 the training division was tasked with developing ways to perform training in a safe manner due to the pandemic. They were able to develop additional virtual classes and work in small, socially distanced groups. This proved very challenging for everyone involved. • As part of our Risk Management program, every member (especially the Department Officers) participates. Our continuous goal is to make for as safe of an environment as possible. By having a robust Risk Management program we are able to save the Village money by not having to pay out claims or medical bills. Risk management became an imperative function of every employee. Due to the pandemic implications it was everyone’s responsibility to wear masks, clean items and make sure that our exposure was minimized. Considering how transmittable this virus is, our organization did an excellent job of staying healthy and responding to incidents appropriately. • Over the past few years the training division has not sent members to additional training classes. A few of these classes are; FAE, Rope Ops., VMO, Watercraft Tech., Haz Mat and Fire Investigator. The Foreign Fire Tax account has assisted this burden by funding many of these classes. 2020 was challenging due to all classes being put on hold. The Illinois Fire Service Institute suspended training and certification testing. This has pushed our necessary advanced training classes into 2021. • Fire Inspections: In FY2019 the Village Board authorized a charge for annual fire inspections. These inspections for 2019 have been completed and we will continue this program into 2020 and 2021. In 2020 our Fire Prevention Division was able to accomplish inspections at all building that required an inspection. This was a difficult task, but was completed properly. • Manpower Allocation: The officers of the department as well as members who work additional responsibilities on a daily basis will assist with staffing and the manning of our daytime crew. Our manpower was properly allocated in 2020, although this was a difficult endeavor. We increased staffing due to COVID-19 responses. • Our training division has been working with the Illinois Fire Service Institute and the Office of the State Fire Marshall to host “Cornerstone” classes here at Riverside. These are free classes offered to our members. The Illinois Fire Service Institute suspended all training classes in 2020. We hope to resume these training in 2021. • An interdepartmental cost sharing initiative is our fire academy. We are once again offering this academy here at Riverside through the Romeoville Fire Protection District Academy. This year the LaGrange Park Fire Department will be sending members to this class to help lower the cost for both agencies. We are looking forward to this partnership to continue in the

89 future. We had a successful fire academy in 2020. This has been a great partnership, which will continue for years to come. • In 2019 the RFD had a vehicle accident with Engine 1611. While exiting station #1 the driver turned before the engine had cleared the overhead door and struck the door with the side of the engine. As a result of this accident, in 2020 we will be conducting additional training utilizing traffic cones to simulate the station door openings. This will be an addition to our already established drivers program. In 2020 the Riverside Fire Department has done an excellent job eliminating any accidents or injuries. • The Fire Department training division will continue to utilize realistic and job related training scenarios in 2020. These training scenarios can sometimes pose significant risk to the employee and place them in situations which have a potential for injury. All members of the fire department are briefed and safety considerations are discussed. We will continue with this process into 2020 and expand upon this program. The risk is significant, but with safety at the forefront of our training process we are able to reduce the risk. In 2020 we definitely utilized all of our safety procedures to eliminate any injury or damage to equipment. The frequency of training was minimized, but our response to incidents was increased. • In 2019 the RFD promoted three new Lieutenants/supervisors. These supervisors are also risk managers. In 2020 we will be sending these supervisors to additional classes to sharpen their skills when it comes to safety. This includes safety in the training atmosphere, but more importantly at the scene of an emergency. Many of these additional training courses were suspended in 2020 due to COVID-19. The Fire Department did hold safety briefings throughout the year and utilized different platforms to improve our safety practices.

ORGANIZATIONAL CHART

Fire Department

Chief of Fire (Full-Time)

Public Safety Analyst (Split 50%)

Deputy Chief (Part-Time)

Battalion Chief Battalion Chief Station One Station Two (Part-Time) (Part-Time)

2 Lieutenant 2 Lieutenant (Part-Time) (Part-Time)

Firefighters Firefighters (Part-Time) (Part-Time)

Paramedics (Part-Time)

91 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DEPARTMENT SUMMARY DEPARTMENT NO: 25

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 1,574,929 $ 1,410,033 $ 1,312,285 $ 1,380,583 $ 1,378,715 $ 1,423,791 $ 1,441,099 $ 1,531,014 $ 1,591,090 $ 1,490,955 -6%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 857,293 $ 722,819 $ 621,201 $ 701,028 $ 702,966 $ 703,357 $ 787,349 $ 866,042 $ 912,278 $ 835,379 -8%

OPERATING 677,608 657,061 649,377 660,351 650,369 682,323 636,775 645,972 653,051 647,076 -1%

CAPITAL OUTLAY 40,028 30,153 41,707 19,204 25,379 38,111 16,975 19,000 25,761 8,500 -67%

TOTAL $ 1,574,929 $ 1,410,033 $ 1,312,285 $ 1,380,583 $ 1,378,715 $ 1,423,791 $ 1,441,099 $ 1,531,014 $ 1,591,090 $ 1,490,955 -6%

Part-time: Fire Chief 0.80 0.80 0.89 0.80 0.81 0.22 0.00 0.00 0.00 0.00 0% Assistant (Deputy) Chief 0.18 0.08 0.18 0.39 0.57 0.84 0.36 0.45 0.00 0.60 0% Fire Prevention Officer 0.35 0.13 0.17 0.13 0.14 0.23 0.42 0.45 0.34 0.62 82% Paid-on-Calls* 7.35 8.09 7.09 6.24 7.38 7.39 8.09 8.25 5.61 7.94 42% Daytime Manning 4.08 3.58 3.88 3.50 3.69 3.48 3.42 3.45 5.26 3.55 -33% Dept. Secretary 0.60 0.60 0.55 0.39 0.31 0.14 0.00 0.00 0.00 0.00 0% Total Number Part-time 13.36 13.28 12.76 11.46 12.90 12.30 12.29 12.60 11.21 12.71 13%

Public safety analyst added 2018, split 50/50 with PD admin

92 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DIVISION: Administration DIVISION NO: 25.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 238,194 $ 149,861 $ 187,519 $ 196,457 $ 191,960 $ 222,906 $ 248,236 $ 244,600 $ 199,837 $ 223,631 12%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 182,178 $ 110,737 $ 128,104 $ 161,193 $ 133,863 $ 161,965 $ 196,939 $ 203,600 $ 145,986 $ 184,154 26%

OPERATING 37,317 32,417 42,919 33,430 43,814 38,192 35,411 39,000 38,090 38,477 1%

CAPITAL OUTLAY 18,699 6,706 16,496 1,834 14,283 22,749 15,886 2,000 15,761 1,000 -94%

TOTAL $ 238,194 $ 149,861 $ 187,519 $ 196,457 $ 191,960 $ 222,906 $ 248,236 $ 244,600 $ 199,837 $ 223,631 12%

Part-time: Fire Chief * 0.40 0.40 0.49 0.40 0.41 0.11 0.00 0.00 0.00 0.00 0.00% Assistant (Deputy) Chief 0.00 0.00 0.04 0.21 0.45 0.75 0.32 0.40 0.00 0.60 0.00% Paid-on-call Employees 0.31 0.30 0.22 0.53 0.86 0.42 0.58 0.60 0.18 0.25 38.89% Dept. Secretary 0.60 0.60 0.55 0.39 0.31 0.14 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 1.31 1.30 1.29 1.53 2.03 1.42 0.90 1.00 0.18 0.85 372.22%

* Fire Chief coded 50% here and 50% in Disaster Preparedness Fire Chief position went from Full Time to 75% during 2006, and then back to full time during 2018 only 1 Deputy (assistant) Chief starting 2012 Public Safety Analyst split with PD admin 50%- new position in 2018 Department Secretary eliminated when public safety analyst was added in 2018

93 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DIVISION: Suppression DIVISION NO: 25.26

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 426,160 $ 452,261 $ 369,026 $ 380,850 $ 333,544 $ 362,820 $ 367,515 $ 405,575 $ 535,177 $ 358,370 -33%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 337,182 $ 360,971 $ 286,237 $ 287,116 $ 269,235 $ 301,891 $ 317,215 $ 344,275 $ 483,454 $ 307,205 -36%

OPERATING 70,815 71,199 60,858 79,957 53,212 45,567 49,574 47,300 43,223 45,165 4%

CAPITAL OUTLAY 18,163 20,092 21,932 13,777 11,096 15,362 726 14,000 8,500 6,000 -29%

TOTAL $ 426,160 $ 452,261 $ 369,026 $ 380,850 $ 333,544 $ 362,820 $ 367,515 $ 405,575 $ 535,177 $ 358,370 -33%

Total Number Full-time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

Part-time: Daytime Manning 4.08 3.58 3.88 3.50 3.69 3.48 3.42 3.45 5.26 3.55 -32.51% Paid-on-call Employees 2.94 3.60 3.49 2.95 2.97 3.82 4.01 4.15 2.81 3.75 33.45% Total Number Part-time 7.02 7.18 7.37 6.45 6.66 7.30 7.43 7.60 8.07 7.30 -9.54%

94 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DIVISION: Prevention DIVISION NO: 25.27

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 20,091 $ 30,864 $ 24,461 $ 22,227 $ 21,021 $ 32,597 $ 34,147 $ 37,760 $ 43,705 $ 48,815 12%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 14,850 $ 23,825 $ 19,163 $ 17,302 $ 17,050 $ 27,257 $ 30,728 $ 33,260 $ 39,455 $ 44,565 13%

OPERATING 5,241 7,039 5,298 4,924 3,971 5,340 3,419 4,500 4,250 4,250 0%

TOTAL $ 20,091 $ 30,864 $ 24,461 $ 22,227 $ 21,021 $ 32,597 $ 34,147 $ 37,760 $ 43,705 $ 48,815 12%

Part-time: Fire Prevention Officer 0.35 0.13 0.17 0.13 0.14 0.23 0.42 0.45 0.34 0.62 82.35% Paid-on-call Employees 0.06 0.10 0.20 0.16 0.13 0.25 0.16 0.15 0.13 0.19 46.15% Total Number Part-time 0.41 0.23 0.37 0.29 0.27 0.48 0.58 0.60 0.47 0.81 72.34%

95 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DIVISION: Training DIVISION NO: 25.24

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 172,443 $ 144,503 $ 123,146 $ 162,796 $ 188,768 $ 104,800 $ 143,020 $ 181,430 $ 115,807 $ 163,066 41%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 168,790 $ 138,581 $ 116,279 $ 156,917 $ 182,423 $ 104,800 $ 142,529 $ 175,580 $ 114,007 $ 161,266 41%

OPERATING 3,653 5,922 6,867 5,879 6,345 - 491 5,850 1,800 1,800 0%

TOTAL $ 172,443 $ 144,503 $ 123,146 $ 162,796 $ 188,768 $ 104,800 $ 143,020 $ 181,430 $ 115,807 $ 163,066 41%

Part-time: Assistant (Deputy) Chief 0.05 0.04 0.04 0.16 0.09 0.07 0.04 0.05 0.00 0.00 0.00% Paid-on-call employees 3.37 3.61 2.62 2.15 2.88 2.11 2.90 3.00 1.83 2.75 50.27% Total Number Part-time 3.42 3.65 2.66 2.31 2.97 2.18 2.94 3.05 1.83 2.75 50.27%

96 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DIVISION: Maintenance DIVISION NO: 25.28

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 105,677 $ 93,346 $ 70,283 $ 81,422 $ 93,401 $ 109,172 $ 88,960 $ 87,100 $ 93,602 $ 89,224 -5%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 25,402 $ 20,675 $ 9,395 $ 13,985 $ 15,906 $ 17,973 $ 11,421 $ 18,000 $ 9,603 $ 15,729 64%

OPERATING 78,893 70,213 58,581 64,888 77,495 91,199 77,176 66,600 82,999 72,495 -13%

CAPITAL OUTLAY 1,382 2,459 2,306 2,548 - - 363 2,500 1,000 1,000 0%

TOTAL $ 105,677 $ 93,346 $ 70,283 $ 81,422 $ 93,401 $ 109,172 $ 88,960 $ 87,100 $ 93,602 $ 89,224 -5%

Part-time: Assistant (Deputy) Chief 0.10 0.03 0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Paid-on-call Employees 0.37 0.21 0.26 0.16 0.25 0.34 0.23 0.25 0.10 0.30 0.00% Total Number Part-time 0.47 0.24 0.35 0.16 0.25 0.34 0.23 0.25 0.10 0.30 0.00%

97 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DIVISION: Emergency Medical Services DIVISION NO: 25.29

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 474,882 $ 483,885 $ 487,921 $ 485,124 $ 500,494 $ 522,836 $ 482,453 $ 490,872 $ 504,597 $ 516,964 2%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 14,006 $ 17,250 $ 16,581 $ 18,805 $ 37,262 $ 23,798 $ 13,682 $ 13,650 $ 37,068 $ 36,735 -1%

OPERATING 459,092 465,739 470,367 465,273 463,232 499,038 468,771 476,722 467,029 479,729 3%

CAPITAL OUTLAY 1,784 896 973 1,045 - - - 500 500 500 0%

TOTAL $ 474,882 $ 483,885 $ 487,921 $ 485,124 $ 500,494 $ 522,836 $ 482,453 $ 490,872 $ 504,597 $ 516,964 2%

Part-time: Assistant (Deputy) Chief 0.03 0.01 0.01 0.02 0.03 0.02 0.00 0.00 0.00 0.00 0.00% Paid-on-call employees 0.30 0.27 0.31 0.29 0.29 0.45 0.21 0.10 0.56 0.70 25.00% Total Number Part-time 0.33 0.28 0.32 0.31 0.32 0.47 0.21 0.10 0.56 0.70 25.00%

98 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Fire DIVISION: Disaster Preparedness DIVISION NO: 25.30

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 137,482 $ 55,313 $ 49,929 $ 51,709 $ 49,527 $ 68,660 $ 76,768 $ 83,677 $ 98,365 $ 90,885 -8%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 114,885 $ 50,780 $ 45,442 $ 45,709 $ 47,227 $ 65,673 $ 74,835 $ 77,677 $ 82,705 $ 85,725 4%

OPERATING 22,597 4,533 4,487 6,000 2,300 2,987 1,933 6,000 15,660 5,160 -67%

TOTAL $ 137,482 $ 55,313 $ 49,929 $ 51,709 $ 49,527 $ 68,660 $ 76,768 $ 83,677 $ 98,365 $ 90,885 -8%

Part-time: Fire Chief* 0.40 0.40 0.40 0.40 0.40 0.11 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 0.40 0.40 0.40 0.40 0.40 0.40 0.00 0.00 0.00 0.00 0.00%

* Fire Chief coded 50% here and 50% in fire admin

PUBLIC WORKS DEPARTMENT

FUND: General Fund Dept. NO.: Buildings & Facilities – 41910 Streets & Bridges – 43130

Street Lighting – 43160 Parks Maintenance – 45220 Forestry – 45240

Public Works is also responsible for: Motor Fuel Tax Fund, Water and Sewer Fund, Parking Lot Fund and various projects included in the Capital Project Fund.

MISSION STATEMENT The Public Works Department is responsible for the design, construction, operation and maintenance of all Village owned infrastructure including Village owned buildings and facilities. Major utility systems which are included in infrastructure are water distribution, sanitary and storm sewer collection. Transportation related systems include streets, sidewalks, signs, street lighting (gas and electric), CBD parking and maintenance of public works vehicles. Environmental programs include public tree and park landscape maintenance. The Department assists in all special events throughout the year and provides emergency assistance for natural and man-made disasters as required. Public Works staff serves as liaison to the Landscape Advisory Commission.

STAFFING Staff consists of 4.85 FTE (full-time equivalent) employees and 1.55 FTE part-time employees in the General Fund. Full-time employees in the General Fund are: Public Works Director, Public Works Superintendent, Mechanic, Forester, Crew Leader, and maintenance workers.

Two water operators and the department secretary are funded in the water/sewer fund as well as a portion of the Director, Superintendent, Mechanic, and maintenance employees for a total of 5.25 FTEs and 1.30 FTE part-time employees.

100 GOALS AND ACCOMPLISHMENTS Notable 2020 Department accomplishments include the Selborne Road reconstruction and Parkway Road resurfacing project. This project resulted in the resurfacing of 1.2 miles of roadway and the replacement of approximately 13,000 square feet of defective sidewalk.

The Department took delivery of its new Schwarze A9 Monsoon Regenerative Air Street Sweeper. This particular style of street sweeper allows for improved debris and leaf removal due to its vacuuming capability. In addition, the new street sweeper is more efficient by requiring fewer trips to empty as a result of its increased hopper capacity. This piece of equipment is integral in maintaining Riverside’s permeable paver, green parking lots.

The Forestry Division of the Department planted 74 trees during 2020.

Department goals for 2021 include the replacement of the current asphalt Swan Pond Walking Path with an exposed aggregate, ADA compliant walking path. This project is being made possible by a grant from the Illinois Department of Commerce and Economic Opportunity along with a grant from Invest in Cook.

The Department is looking forward to the 2021 installation of a communications tower at the Public Works facility to improve communications with the Village Hall and provide the Village with Advanced Metering Infrastructure (AMI) capability as it moves towards a water meter exchange program.

The 2021 Capital Budget includes funding for sidewalk repair. The Department uses a variety of approaches to address sidewalk defects including replacement, saw cutting of displaced sidewalk squares and slab jacking for subsided sidewalk squares. The Department prioritizes high pedestrian traffic sidewalk and those Village blocks with the worst sidewalk condition.

In 2021 the Department plans to conduct routine pavement maintenance which includes pavement binding rejuvenation, ideally within 1-3 years of resurfacing, crack sealing of streets, ideally within 3-5 years of resurfacing, and replacement of thermo-plastic pavement markings 3-5 years after installation.

The Forestry Division intends to plant approximately 75 trees on public property during the year. Historically, the Village loses about 100 trees per year due to damage, decay and disease.

101

ORGANIZATIONAL CHART

Public Works Department

Director of Public Works (Full-Time)

Superintendent (Full-Time)

Administrative Assistant (Full-Time)

Maintenance Workers Water Sewer Division Forester Mechanic Custodian (3)- Street Division Maintenance Workers (Full-Time) (Full-Time) (Full-Time) (Full-Time) (2) (Full-Time)

102 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Public Works DEPARTMENT SUMMARY (General Fund Departments only) DEPARTMENT: 30

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 991,927 $ 1,276,966 $ 1,078,705 $ 1,145,425 $ 1,059,340 $ 1,001,440 $ 1,024,249 $ 1,046,445 $ 926,162 $ 1,056,864 14%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 422,049 $ 554,789 $ 540,672 $ 541,707 $ 525,123 $ 531,489 $ 535,376 $ 587,275 $ 529,382 $ 619,574 17%

OPERATING 569,569 722,177 538,032 603,718 534,217 469,951 488,873 459,170 396,780 437,290 10%

CAPITAL OUTLAY 309 ------0%

TOTAL $ 991,927 $ 1,276,966 $ 1,078,705 $ 1,145,425 $ 1,059,340 $ 1,001,440 $ 1,024,249 $ 1,046,445 $ 926,162 $ 1,056,864 14%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Director* 0.50 0.50 0.50 0.50 0.50 0.50 0.40 0.40 0.40 0.50 25% Superintendent 0.00 0.00 0.00 0.00 0.00 0.25 0.25 0.25 0.25 0.25 0% Mechanic * 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0% Maintenance* 1.50 1.50 2.85 2.50 2.50 2.35 2.35 2.35 2.35 2.35 0% Dept. Secretary 0.00 0.00 0.11 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0% Forester 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0% Custodian 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0% Total Number Full-time 3.50 3.50 4.96 4.75 4.75 4.85 4.75 4.75 4.75 4.85 2%

Part-time: Forestry Intern 0.20 0.26 0.22 0.47 0.18 0.16 0.18 0.20 0.00 0.00 0% Custodian 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.33 0.00 -100% Seasonal Maintenance 1.08 1.50 1.69 1.15 2.40 0.83 0.58 0.60 0.00 1.00 0% Total Number Part-time 1.28 1.76 1.91 1.62 2.58 0.99 0.76 0.80 0.33 1.00 203%

* Split with Water

103 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Public Works DIVISION: Parks Maintenance DIVISION NO: 30.34

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 104,174 $ 124,888 $ 96,243 $ 109,680 $ 108,359 $ 122,711 $ 129,568 $ 156,444 $ 120,354 $ 151,369 26%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 88,837 $ 94,847 $ 75,757 $ 88,491 $ 92,234 $ 108,595 $ 114,013 $ 143,444 $ 104,854 $ 134,219 28%

OPERATING 15,337 30,041 20,487 21,189 16,125 14,116 15,555 13,000 15,500 17,150 11%

CAPITAL OUTLAY ------0%

TOTAL $ 104,174 $ 124,888 $ 96,243 $ 109,680 $ 108,359 $ 122,711 $ 129,568 $ 156,444 $ 120,354 $ 151,369 26%

Part-time: Maintenance 1.08 1.50 1.69 1.15 1.40 0.61 0.58 0.60 0.00 1.00 0.00% Total Number Part-time 1.08 1.50 1.69 1.15 1.40 0.61 0.58 0.60 0.00 1.00 0.00%

104 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Public Works DIVISION: Forestry DIVISION NO: 30.35

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT 261,205$ $ 273,776 251,396$ 252,015$ 258,956$ 202,253$ 217,672$ 204,432$ 197,057$ $ 201,888 2%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL 113,040$ $ 112,374 122,591$ 115,174$ 121,466$ 115,571$ 114,803$ 121,632$ 114,273$ $ 117,654 3%

OPERATING 148,165 161,402 128,804 136,840 137,490 86,682 102,869 82,800 82,784 84,234 2%

CAPITAL OUTLAY ------0%

TOTAL 261,205$ $ 273,776 251,396$ 252,015$ 258,956$ 202,253$ 217,672$ 204,432$ 197,057$ $ 201,888 2%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Forester 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0% Total Number Full-time 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0%

Part-time: Forestry Intern 0.20 0.26 0.22 0.47 0.18 0.16 0.18 0.20 0.00 0.00 0% Seasonal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0% Total Number Part-time 0.20 0.26 0.22 0.47 0.18 0.16 0.18 0.20 0.00 0.00 0%

105 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Public Works DIVISION: Buildings and Facilities DIVISION NO: 30.31

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 201,722 $ 219,796 $ 198,313 $ 224,547 $ 211,967 $ 192,795 $ 182,391 $ 188,220 $ 147,053 $ 182,273 24%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ - $ - $ - $ - $ - $ - $ - $ - $ 16,307 $ 58,027 256%

OPERATING $ 201,722 $ 219,796 $ 198,313 $ 224,547 $ 211,967 $ 192,795 182,391 188,220 130,746 124,246 -5%

TOTAL $ 201,722 $ 219,796 $ 198,313 $ 224,547 $ 211,967 $ 192,795 $ 182,391 $ 188,220 $ 147,053 $ 182,273 24%

Part-time: PT Custodian 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.33 0.00 -100% Total Number Part-time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.33 0.00 -100%

106 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Public Works DIVISION: Street and Bridge DIVISION NO: 30.32

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 385,048 $ 609,517 $ 501,918 $ 517,856 $ 432,142 $ 450,057 $ 455,713 $ 460,646 $ 420,538 $ 444,423 6%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 211,157 $ 338,928 $ 333,227 $ 328,997 $ 301,571 $ 298,570 $ 298,090 $ 312,996 $ 284,788 $ 300,283 5%

OPERATING 173,582 270,589 168,691 188,859 130,571 151,487 157,623 147,650 135,750 144,140 6%

CAPITAL OUTLAY 309 ------0%

TOTAL $ 385,048 $ 609,517 $ 501,918 $ 517,856 $ 432,142 $ 450,057 $ 455,713 $ 460,646 $ 420,538 $ 444,423 6%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Director 0.50 0.50 0.50 0.50 0.50 0.50 0.40 0.40 0.40 0.50 25.00% Superintendent 0.00 0.00 0.00 0.00 0.00 0.25 0.25 0.25 0.00 0.25 0.00% Mechanic 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.00% Maintenance 0.90 0.90 2.25 1.90 1.90 1.25 1.25 1.25 1.25 1.25 0.00% Dept. Secretary 0 0 0.11 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.00% Total Number Full-time 1.90 1.90 3.36 3.15 3.15 2.75 2.65 2.65 2.40 2.75 14.58%

Part-time: Maintenance 0.00 0.00 0.00 0.00 1.00 0.22 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 0.00 0.00 0.00 0.00 1.00 0.22 0.00 0.00 0.00 0.00 0.00%

107 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Public Works DIVISION: Street Lighting DIVISION NO: 30.33

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 39,778 $ 48,989 $ 30,835 $ 41,328 $ 47,915 $ 33,624 $ 38,905 $ 36,703 $ 41,160 $ 76,911 87%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 9,015 $ 8,641 $ 9,098 $ 9,046 $ 9,851 $ 8,753 $ 8,470 $ 9,203 $ 9,160 $ 9,391 3%

OPERATING 30,763 40,349 21,737 32,282 38,064 24,871 30,435 27,500 32,000 67,520 111%

TOTAL $ 39,778 $ 48,989 $ 30,835 $ 41,328 $ 47,915 $ 33,624 $ 38,905 $ 36,703 $ 41,160 $ 76,911 87%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2019 2019 2020 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: PROJ. Maintenance 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.00% Total Number Full-time 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.00%

Part-time: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Number Part-time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

108

PARKS & RECREATION DEPARTMENT

FUND: General Fund Dept. NO.: 451XX

MISSION STATEMENT The Riverside Parks and Recreation Board along with the Parks and Recreation Department is committed to providing quality of life value through programs, Activities, and park services for the Riverside community.

GOALS & OBJECTIVES

• Responsible Funding o Maintain effective fiscal management so funds are easily and accurately tracked o Uphold cooperative recreation programs with other municipalities. • Community Development o Accurately and systematically inspect parks for proper maintenance and safety. o Continue evaluation of programs and events in order to offer quality activities to residents. o Develop relationships and coordinate cooperative activities with local school districts and their parent organizations. • Active Public Relations o Advocate communications to residents through brochure, newspapers, Network 6, website, and Riverside Review o Proactive communication to residents with regards to parks and recreation o Maintain electronic communication through the schools and Facebook page • Effective Use of Facilities o Utilize the space in the Historic Water Tower effectively o Sustain recreation use of parks and scout cabin • Support Personnel Development o Encourage continuing educational and professional development for department staff.

109 o Maintain staffing with qualified personnel to properly operate department and meet departmental goals. o Work as a team with other village departments.

STAFFING Current staffing includes four full-time employees, Director of Parks & Recreation, Program Coordinator, Recreation Supervisor, and Youth Program Manager. Also consisting of three part- time employees, (2) Recreation Assistants, and (1) Facility Supervisor. Other part-time employees include numerous Counselors, Sports Officials, and Instructors.

110 Although demographics and financial factors change annually, our challenge remains the same. To address the needs of the community while maintaining the high level of service participants deserve. We have seen a significant shift in demographics and that has led to the continued success of the department. And this has also allowed us to change our programming philosophy as the needs of the community have changed. While this year presented challenges that were unforeseen and significant to the department and its budget, the foundation that has been created over the years allowed us to mitigate the effects of a pandemic and still provide service to the community.

2020 ACCOMPLISHMENTS

• When the pandemic forced a state-wide shut down of schools and traditional programming, our efforts turned to serving the community in any way that we could. We ramped up our social media presence and offered resources and activities to parents and children via our Facebook page. We knew that many residents had lost their jobs and that income could be affected, but we wanted to stay engaged with the community and offer any services that we could to show that we are all in this together. We also had to close playgrounds and courts to the public, which took continual messaging and enforcement. We worked with all departments to communicate all public health concerns and the latest guidelines through media, signage, and banners. • Our mission quickly turned to finding a way to offer programs and events in a safe manner. The department was able to provide these to the community without ever sacrificing public safety. We conducted virtual classes, dropped off art supplies at homes for online programming, and modified our special events. Special events were either converted to “virtual”, altered to include safety guidelines, or we created new ones altogether. These events included working with Riverside TV and the “Friends of the Fourth” to produce a video compilation of past July 3rd concerts. And with the help of Fire Chief Buckley, we brought our July 4th parade to the residents by driving through the streets of Riverside honoring Independence Day and our First Responders. We created “Drive-in Movies” so that residents could come out and enjoy an outdoor event while in the safety of their vehicle. We created a Drive-thru Haunted House near the Scout Cabin which included staff dressed as scary characters, and a giveaway provided by WSSRA. And our Independence Day 5K and Cori’s Triathlon were both converted to virtual events. • The department has worked closely with the Farmers’ Market Committee for many years to develop the market and build on their success to provide a quality resource for the community. While this year posed some unique challenges, we were able to host a safe and very successful market that averaged over 500 customers a day. • Our partnership with School District 96 was never more important than this year. Together we navigated the schools shutting down, and provided additional coverage for their hybrid school day with our Before/After School Program. We extended this program to not only district residents, but to all teachers of District 96. We were able to develop a program that would not only provide supervision, but facilitate all online learning that children have to navigate daily.

111 • While athletics had many additional limitations and guidelines this year, we were able to provide these programs without sacrificing safety measures. We worked with Little League to regulate their use of our fields, and provided them with updated guidelines as they were available. We were also able to facilitate our fall soccer program which has become very popular over the years, along with our Fall Softball league. We will work with schools and the community as we move forward into basketball and volleyball season to provide any form of those sports that we can. • Programming space along with facility limitations and maintenance issues were addressed last year with the purchase of the building at 43 E. Quincy, and this year the renovation has begun. The department is working closely with the general contractor to ensure a timely completion of this project, and we every indication that the majority of the work will be completed by the end of this year, if not all of it. This facility will allow the department to vacate other village spaces and allow for their development, along with increasing recreation opportunities and rental space for the entire village. We will also be able to offer WSSRA programming within Riverside for the first time. • Through the efforts of the Parks & Recreation Board we were able to create a “Friends of the Parks” 501C3 which will not only facilitate scholarships, but allow us to fund special projects.

2021 GOALS

• We will continue to work with School District 96 to develop our Before and After School program to compliment what the school has in place throughout the remainder of the school year. We will also be prepared to quickly toggle between full remote and full attendance. • The department and Parks & Recreation Board will begin reaching out to the community and populating the newly formed 501C3 “Friends of the Parks”. This board will be important to the development of playgrounds, scholarship opportunities and fundraising for their efforts. Members will work with the department, the P & R Board, and village administration to accomplish common goals within Riverside. • We will continue to innovate and develop programming and events until we are able to provide the level of service that is typical of this department. Staff has not only taken on additional responsibilities, instructed classes, and performed maintenance projects, but we will continue to do everything to maintain the high level of service to the community. The department has a 9 month action plan that includes future events and programs regardless of the phasing that we are in. • The department will be conducting a playground study to assess current playground equipment and locations. We will work with District 96 to incorporate the new playgrounds they have built during school renovations, with ours to determine the widest range of equipment and cover all ages and abilities. Once this inventory and mapping is complete, we can work with the community to determine our best use of playground space and types of equipment.

112

ORGANIZATIONAL CHART

Recreation Department

Director of Parks and Recreation (Full-Time)

Program Coordinator

Recreation Supervisor (Full-Time) Youth Program Manager

(Full-Time) (Full-Time)

Facility Supervisor Recreation Assistant Recreation Assistant

(Part-Time) (Part-Time) (Part-Time)

113 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Recreation DEPARTMENT SUMMARY DEPARTMENT NO: 40

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CH. FROM PROJ.

TOTAL DEPARTMENT $ 512,495 $ 521,280 $ 570,670 $ 560,336 $ 611,876 $ 632,719 $ 711,708 $ 715,784 $ 530,901 $ 682,304 29%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CH. FROM PROJ.

PERSONNEL $ 377,462 $ 343,299 $ 396,181 $ 395,258 $ 387,676 $ 414,618 $ 520,531 $ 512,859 $ 428,003 $ 528,022 23%

OPERATING $ 134,652 $ 176,987 $ 173,237 $ 164,776 $ 224,200 $ 218,101 $ 191,177 $ 202,925 $ 102,898 $ 154,282 50%

CAPITAL OUTLAY $ 381 $ 994 $ 1,252 $ 302 $ - $ - $ - $ - $ - $ - 0%

TOTAL $ 512,495 $ 521,280 $ 570,670 $ 560,336 $ 611,876 $ 632,719 $ 711,708 $ 715,784 $ 530,901 $ 682,304 29%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2018 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CH. FROM PROJ. Full-time: Recreation Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0% Program Coordinator 1.00 1.00 0.80 0.80 0.80 1.00 1.00 1.00 1.00 1.00 0% Recreation Supervisor 0.00 0.00 1.00 1.00 1.00 1.00 1.80 2.00 2.00 0.95 -53% Youth Program Manager 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 100% Total Number Full-time 2.00 2.00 2.80 2.80 2.80 3.00 3.80 4.00 4.00 3.95 -1%

Part-time: Seasonal 0.00 0.00 0.25 0.26 0.12 0.32 0.17 0.17 0.17 0.00 -100% Facility Supervisor 0.75 0.43 0.36 0.44 0.22 0.09 0.27 0.27 0.27 0.00 -100% Recreation Assistant 1.72 2.34 1.45 1.51 0.49 0.71 1.40 1.50 0.60 0.78 30% Dept. Secretary 0.72 0.75 0.23 0.55 0.71 0.00 0.00 0.00 0.00 0.00 0% Instructors 0.22 0.28 0.82 0.73 0.00 0.00 0.00 0.00 0.00 0.00 0% Instructors, Counselors 2.02 2.61 3.03 4.00 5.30 6.69 6.94 7.25 3.40 7.56 122% Total Number Part-time 5.43 6.41 6.14 7.49 6.84 7.81 8.78 9.19 4.44 8.34 88%

114 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Recreation DIVISION: Administration DIVISION NO: 40.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 160,060 $ 129,364 $ 144,516 $ 162,587 $ 159,812 $ 141,756 $ 133,049 $ 151,248 $ 139,161 $ 149,002 7%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 150,383 $ 119,313 $ 134,723 $ 151,282 $ 142,420 $ 128,232 $ 122,870 $ 133,923 $ 130,381 $ 135,686 4%

OPERATING 9,296 9,057 8,541 11,003 17,392 13,524 10,179 17,325 8,780 13,316 52%

CAPITAL OUTLAY 381 994 1,252 302 ------0%

TOTAL $ 160,060 $ 129,364 $ 144,516 $ 162,587 $ 159,812 $ 141,756 $ 133,049 $ 151,248 $ 139,161 $ 149,002 7%

Part-time: Dept. Secretary 0.72 0.75 0.23 0.55 0.71 0.00 0.00 0.00 0.00 0.00 0% Recreation Assistant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.26 0% Total Number Part-time 0.72 0.75 0.23 0.55 0.71 0.00 0.00 0.00 0.00 0.26 0%

115 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Recreation DIVISION: Programs DIVISION NO: 40.16

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 321,483 $ 352,563 $ 385,771 $ 374,209 $ 426,608 $ 463,739 $ 509,853 $ 470,267 $ 344,584 $ 137,171 -60%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 217,804 $ 210,974 $ 247,094 $ 237,077 $ 238,167 $ 277,322 $ 364,093 $ 334,967 $ 273,094 $ 62,051 -77%

OPERATING 103,679 141,589 138,678 137,133 188,441 186,417 145,760 135,300 71,490 75,120 5%

CAPITAL OUTLAY ------0%

TOTAL $ 321,483 $ 352,563 $ 385,771 $ 374,209 $ 426,608 $ 463,739 $ 509,853 $ 470,267 $ 344,584 $ 137,171 -60%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ. Full-time: Program Coordinator* 1.00 1.00 0.80 0.80 0.80 1.00 1.00 1.00 1.00 0.05 -95.00% Recreation Supervisors 0.00 0.00 1.00 1.00 1.00 1.00 1.80 2.00 2.00 0.85 -57.50% Total Number Full-time 1.00 1.00 1.80 1.80 1.80 2.00 2.80 3.00 3.00 0.90 -70.00%

Part-time: Recreation Assistant 1.72 2.34 1.45 1.51 0.49 0.71 1.40 1.50 0.60 0.07 -88.33% Instructors, etc. 0.22 0.28 0.82 0.73 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Instructors, Counselors 2.02 2.61 3.03 4.00 5.30 6.69 6.94 7.25 3.40 0.26 -92.35% Total Number Part-time 3.96 5.23 5.30 6.24 5.79 7.40 8.34 8.75 4.00 0.33 -91.75%

Wage Allocations* Through 2017 Rec Admin Rec programs Rec Program Coordinator 20% 80%

116 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Recreation DIVISION: Programs DIVISION NO: 40.17

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ - $ - $ - $ - $ - $ - $ - $ - $ 25,693 $ 281,257 995%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ - $ - $ - $ - $ - $ - $ - $ - $ 20,008 $ 247,142 1135%

OPERATING ------5,685 34,115 500%

CAPITAL OUTLAY ------0%

TOTAL $ - $ - $ - $ - $ - $ - $ - $ - $ 25,693 $ 281,257 995%

Part-time: Recreation Assistant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Instructors, etc. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Instructors, Counselors 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.30 0.00% Total Number Part-time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.30 0.00%

117 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Recreation DIVISION: Facilities DIVISION NO: 40.18

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ 30,952 $ 39,353 $ 40,382 $ 23,540 $ 25,456 $ 27,224 $ 33,581 $ 34,269 $ 12,768 $ 49,662 289%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ 9,275 $ 13,012 $ 14,365 $ 6,899 $ 7,088 $ 9,064 $ 12,352 $ 13,969 $ 2,120 $ 33,226 1467%

OPERATING 21,677 26,341 26,017 16,640 18,367 18,160 21,229 20,300 10,648 16,436 54%

CAPITAL OUTLAY ------0%

TOTAL $ 30,952 $ 39,353 $ 40,382 $ 23,540 $ 25,456 $ 27,224 $ 33,581 $ 34,269 $ 12,768 $ 49,662 289%

Part-time: Seasonal 0.00 0.00 0.25 0.26 0.12 0.32 0.17 0.17 0.17 0.00 -100.00% Recreation Assistant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.45 100.00% Facility Supervisor 0.75 0.43 0.36 0.44 0.22 0.09 0.27 0.27 0.27 0.00 -100.00% Total Number Part-time 0.75 0.43 0.61 0.70 0.34 0.41 0.44 0.44 0.44 0.45 2.27%

118 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Recreation DIVISION: Special Events DIVISION NO: 40.19

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT $ - $ - $ - $ - $ - $ - $ 35,225 $ 60,000 $ 8,695 $ 65,212 650%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

PERSONNEL $ - $ - $ - $ - $ - $ - $ 21,216 $ 30,000 $ 2,400 $ 49,917 1980%

OPERATING ------14,009 30,000 6,295 15,295 143%

TOTAL $ - $ - $ - $ - $ - $ - $ 35,225 $ 60,000 $ 8,695 $ 65,212 650%

NUMBER OF EMPLOYEES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE PROJ. ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET Full-time: Recreation Director 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.10 0.00% Program Coordinator* 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.30 0.00% Recreation Supervisor 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.10 0.00% Youth Program Manager 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.05 0.00% Total Number Full-time 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.55 0.00%

119

TRANSFERS OUT

SUMMARY General Fund Transfers out represent the balances transferred out of the General Fund to other Village Funds.

120 VILLAGE OF RIVERSIDE 2021 BUDGET

DEPARTMENT: Transfers Out DIVISION: Administration DIVISION NO: 90.10

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TOTAL DEPARTMENT 629,009$ $ 1,422,000 $ 390,000 $ 1,068,146 $ 687,841 $ - $ 497,627 $ 25,000 $ - $ - 0%

ACTUAL EXPENDITURES 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

TRANSFERS OUT $ 27,009 $ 1,422,000 $ 390,000 $ 1,068,146 $ 687,841 $ - $ 497,627 $ 25,000 $ - $ - 0%

FUND BALANCE TRANSFERS 602,000 ------0%

TOTAL 629,009$ $ 1,422,000 $ 390,000 $ 1,068,146 $ 687,841 $ - $ 497,627 $ 25,000 $ - $ - 0%

121

[Type text]

MOTOR FUEL TAX FUND

SUMMARY Motor Fuel Taxes are collected at gas pumps throughout Illinois and redistributed by the State to municipalities on a per capita basis. Use of the funds is restricted to operation and maintenance of streets which can include street lighting, traffic signal maintenance, pavement markings and several others such as street resurfacing. Historically, the Village of Riverside has dedicated its annual MFT funds (approximately $200,000) to street resurfacing. The Village also dedicates its annual Non-Home Rule Sales Tax receipts (approximately $200,000) to street resurfacing. These two funding sources are augmented by grant funds when available for eligible streets.

During 2020, as part of a 1.2 mile road project, Selborne Road was reconstructed from Nuttall Road to Longcommon Road, and Parkway Road was resurfaced. Both projects used a combination of bond proceeds and MFT funds.

Proposed projects to occur during 2021 include: sidewalk replacement, crack sealing, pavement rejuvenation, pavement markings, and the Longcommon Pedestrian Crossing.

122 VILLAGE OF RIVERSIDE 2021 BUDGET

FUND: Motor Fuel Tax 23

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

FUND BALANCE, JANUARY 1 $ (67,038) $ 193,353 $ 490,865 $ 282,877 $ 307,421 $ 536,285 $ 650,040 $ 861,853 $ 861,853 $ 934,562 8%

REVENUES Motor Fuel Tax $ 260,494 $ 297,115 $ 216,971 $ 225,963 $ 226,838 $ 226,695 $ 291,152 $ - $ 330,148 $ 315,000 -5% Investment Income 43 397 799 920 2,058 6,842 9,262 3,000 5,504 5,000 -9% Grants & Intergovernmental ------215,723 225,000 194,966 - -100% Miscelaneous ------15,000 - - - 0% Total Revenues $ 260,537 $ 297,512 $ 217,770 $ 226,883 $ 228,896 $ 233,537 $ 531,137 $ 228,000 $ 530,618 $ 320,000 -40%

EXPENDITURES Highways and streets $ 146 $ - $ - $ - $ - $ - $ - $ 50,000 $ 100 $ 100 0% Capital Outlay - - 425,758 202,339 32 119,782 269,324 290,000 407,809 489,333 20% Total Expenditures $ 146 $ - $ 425,758 $ 202,339 $ 32 $ 119,782 $ 269,324 $ 340,000 $ 407,909 $ 489,433 20%

Net Revenues & Expenditures $ 260,391 $ 297,512 $ (207,988) $ 24,544 $ 228,864 $ 113,755 $ 261,813 $ (112,000) $ 122,709 $ (169,433) -238%

Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ (50,000) $ - $ (50,000) $ (50,000) 0%

Net Revenues & Expenditures & Other Financing Sources (Uses) $ 260,391 $ 297,512 $ (207,988) $ 24,544 $ 228,864 $ 113,755 $ 211,813 $ (112,000) $ 72,709 $ (219,433) -402%

FUND BALANCE, DECEMBER 31 $ 193,353 $ 490,865 $ 282,877 $ 307,421 $ 536,285 $ 650,040 $ 861,853 $ 749,853 $ 934,562 $ 715,129 -23%

123

WEST SUBURBAN SPECIAL REC. ASSOC.

FUND: West Suburban Special Recreation Association

SUMMARY Special Recreation Fund- created by a special recreation tax levy and will account for membership fees for WSSRA, Inclusion Aide Salaries, and possible ADA Projects. Village will designate a representative to serve on the WSSRA board along with an alternate annually who will vote on the WSSRA budget and coordinate programming.

124 VILLAGE OF RIVERSIDE 2021 BUDGET

FUND: Special Recreation Fund 25

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

FUND BALANCE, JANUARY 1 $ - $ - $ - $ - $ - $ - $ (9,650) $ 23,965 $ 23,965 $ 31,714 32%

REVENUES Property Taxes $ - $ - $ - $ - $ - $ - $ 81,297 $ 80,000 $ 80,000 $ 80,000 0% Investment Income ------165 75 110 - -100% Total Revenues $ - $ - $ - $ - $ - $ - $ 81,462 $ 80,075 $ 80,110 $ 80,000 0%

EXPENDITURES Culture and Recreation $ - $ - $ - $ - $ - $ 9,650 $ 47,847 $ 70,185 $ 72,361 $ 75,670 5% Total Expenditures $ - $ - $ - $ - $ - $ 9,650 $ 47,847 $ 70,185 $ 72,361 $ 75,670 5%

Net Revenues & Expenditures $ - $ - $ - $ - $ - $ (9,650) $ 33,615 $ 9,890 $ 7,749 $ 4,330 -44%

FUND BALANCE, DECEMBER 31 $ - $ - $ - $ - $ - $ (9,650) $ 23,965 $ 33,855 $ 31,714 $ 36,044 14%

125

HARLEM AVENUE BUSINESS DISTRICT NO. 1

FUND: Harlem Business District Fund

MISSION STATEMENT Business District development and redevelopment is specifically provided for in 65 ILCS § 5/11- 74.3-1 et seq. (the “Act”). Pursuant to the Act, the Village may designate a specific area of the Village as a Business District, with the authority to levy an additional sales tax therein. The Harlem Avenue Business District is generally bounded by Berkeley Road to the north, Harlem Avenue to the east, the gas station just south of Longcommon Road to the south and residential properties to the west. The Business District was created to address economic underutilization of the properties within the district and encourage redevelopment of the commercial frontage along Harlem Avenue to increase business activity, attract sound and stable commercial growth, create and retain job opportunities and enhance and diversify the tax base. The Village levies an additional 1% sales tax within the district per the enabling Act. These monies can be used for paying Business District Project Costs and any obligations incurred by the Village to pay such Business District Project Costs.

Any costs related to the business district project will be accounted for in this fund. Current costs include the purchase and remediation of the former Riverside Cleaners property at 2710 S Harlem Avenue, located within the Business District, to provide for the continued utilization/redevelopment of properties. The expenses for purchasing, remediating, maintaining and selling this property are accounted for in this fund.

GOALS & OBJECTIVES

• Increase business activity, attract sound and stable commercial growth, create and retain job opportunities • Enhance and diversify the tax base • Market and sell the former Riverside Cleaners property for redevelopment. • Continue redevelopment efforts in the district to attract commercial growth

126 VILLAGE OF RIVERSIDE 2021 BUDGET

FUND: Harlem Avenue Business District No. 1 33

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

FUND BALANCE, JANUARY 1 $ - $ - $ - $ - $ - $ - $ (257,369) $ (249,985) $ (249,985) $ (239,460) -4%

REVENUES Sales Tax $ - $ - $ - $ - $ - $ 8,915 $ 12,569 $ 11,000 $ 10,500 $ 11,000 5% Investment Income - - - - - 76 121 200 25 - -100% Total Revenues $ - $ - $ - $ - $ - $ 8,991 $ 12,690 $ 11,200 $ 10,525 $ 11,000 5%

EXPENDITURES Contractual Services - - - - - 19,066 5,306 5,000 - 4,000 0% Total Expenditures $ - $ - $ - $ - $ - $ 19,066 $ 5,306 $ 5,000 $ - $ 4,000 0%

Net Revenues & Expenditures $ - $ - $ - $ - $ - $ (10,075) $ 7,384 $ 6,200 $ 10,525 $ 7,000 -33%

Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ (247,294) $ - $ - $ - $ - 0%

Net Revenues & Expenditures & Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ (257,369) $ 7,384 $ 6,200 $ 10,525 $ 7,000 -33%

FUND BALANCE, DECEMBER 31 $ - $ - $ - $ - $ - $ (257,369) $ (249,985) $ (243,785) $ (239,460) $ (232,460) -3%

127

HARLEM AVENUE BUSINESS DISTRICT NO. 2

FUND: Harlem Business District Fund

MISSION STATEMENT Business District development and redevelopment is specifically provided for in 65 ILCS § 5/11- 74.3-1 et seq. (the “Act”). Pursuant to the Act, the Village may designate a specific area of the Village as a Business District, with the authority to levy an additional sales tax therein. The Harlem Avenue Business District No. 2 is generally bounded by Selborne Road to the north, Harlem Avenue to the east, Lawton Road to the south and E. Burlington Street from N. Delaplaine Road to the west and Harlem Avenue to the east. The Business District was created to address economic underutilization of the properties within the district and encourage redevelopment of the commercial frontage along Harlem Avenue to increase business activity, attract sound and stable commercial growth, create and retain job opportunities and enhance and diversify the tax base. The Village levies an additional 1% sales tax within the district per the enabling Act. These monies can be used for paying Business District Project Costs and any obligations incurred by the Village to pay such Business District Project Costs.

Any costs related to the business district project will be accounted for in this fund.

GOALS & OBJECTIVES

• Increase business activity, attract sound and stable commercial growth, create and retain job opportunities • Enhance and diversify the tax base • Continue redevelopment efforts in the district to attract commercial growth

128 VILLAGE OF RIVERSIDE 2021 BUDGET

FUND: Harlem Avenue Business District No. 2 34

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

FUND BALANCE, JANUARY 1 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%

REVENUES Sales Tax $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 40,000 0% Investment Income ------0% Total Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 40,000 0%

EXPENDITURES Contractual Services ------4,000 0% Total Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,000 0%

Net Revenues & Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 36,000 0%

Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%

Net Revenues & Expenditures & Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 36,000 0%

FUND BALANCE, DECEMBER 31 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 36,000 0%

129

OGDEN -HARLEM AVENUE BUSINESS DISTRICT NO. 3

FUND: Harlem Business District Fund

MISSION STATEMENT Business District development and redevelopment is specifically provided for in 65 ILCS § 5/11- 74.3-1 et seq. (the “Act”). Pursuant to the Act, the Village may designate a specific area of the Village as a Business District, with the authority to levy an additional sales tax therein. The Ogden-Harlem Avenue Business District No. 3 is generally bounded by Blackhawk Road to the north, Harlem Avenue to the east, Ogden Avenue to the south and Lionel Road to the west. The Business District was created to address economic underutilization of the properties within the district and encourage redevelopment of the commercial frontage along Harlem and Ogden Avenues to increase business activity, attract sound and stable commercial growth, create and retain job opportunities and enhance and diversify the tax base. The Village levies an additional 1% sales tax within the district per the enabling Act. These monies can be used for paying Business District Project Costs and any obligations incurred by the Village to pay such Business District Project Costs.

Any costs related to the business district project will be accounted for in this fund.

GOALS & OBJECTIVES

130 VILLAGE OF RIVERSIDE 2021 BUDGET

FUND: Ogden-Harlem Business District No. 3 35

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

FUND BALANCE, JANUARY 1 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%

REVENUES Sales Tax $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,000 0% Investment Income ------0% Total Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,000 0%

EXPENDITURES Contractual Services ------0% Total Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%

Net Revenues & Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,000 0%

Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0%

Net Revenues & Expenditures & Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,000 0%

FUND BALANCE, DECEMBER 31 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,000 0%

131

CAPITAL PROJECT FUND

SUMMARY Capital Projects Fund – to account for major capital plan and equipment acquisitions. Financing has been from general funds, grants and investment income.

This fund is part of the ten-year Capital Improvement Program as are the Motor Fuel Tax Fund, the Water and Sewer Fund and the Parking Lot Fund. The ten-year Capital Improvement Plan is included in a separate section of the budget document.

In general, only projects $25,000 and over are shown in the Capital Projects Fund.

132 VILLAGE OF RIVERSIDE 2021 BUDGET

FUND: Capital 30

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % CH. FROM ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET PROJ.

FUND BALANCE, JANUARY 1 1,392,793$ 1,589,902$ 2,089,257$ $ 2,857,181 $ 2,753,977 $ 1,711,864 $ 606,575 $ 739,709 $ 739,709 $ (380,910) -151%

REVENUES Non Home Rule Sales Tax $ 214,204 $ 204,761 $ 188,677 $ 183,865 $ 209,492 $ 207,507 $ 219,484 $ 190,000 $ 180,000 $ 180,000 0% Investment Income 1,700 383 5,814 5,757 6,137 3,737 10,917 6,000 7,000 6,000 -14% Grants & Intergovernmental 168,545 114,785 - 142,941 620,186 488,035 9,338 650,000 36,800 400,000 987% Vehicle Fund & Other Rev. 350 38,749 13,404 49,543 17,410 32,027 - 48,297 11,000 -77% Total Revenues $ 384,799 $ 358,678 $ 207,895 $ 332,563 $ 885,358 $ 716,689 $ 271,766 $ 846,000 $ 272,097 $ 597,000 119%

EXPENDITURES Debt Service- Fiscal Charges $ - $ - $ 36,650 $ - $ - $ - $ - $ - $ 26,836 $ - -100% Capital Outlay 816,699 1,281,323 2,151,270 1,503,913 2,615,312 2,069,272 636,259 3,271,900 2,487,778 854,400 -66% Total Expenditures $ 816,699 1,281,323$ 2,187,920$ $ 1,503,913 $ 2,615,312 $ 2,069,272 $ 636,259 $ 3,271,900 $ 2,514,614 $ 854,400 -66%

Net Revenues & Expenditures $ (431,900) $ (922,645) $(1,980,025) $ (1,171,350) $ (1,729,954) $ (1,352,583) $ (364,493) $ (2,425,900) $ (2,242,517) $ (257,400) -89%

Other Financing Sources (Uses) $ 629,009 1,422,000$ 2,747,949$ $ 1,068,146 $ 687,841 $ 247,294 $ 497,627 $ 1,025,000 $ 1,121,898 $ - -100%

Net Revenues & Expenditures & Other Financing Sources (Uses) $ 197,109 $ 499,355 $ 767,924 $ (103,204) $ (1,042,113) $ (1,105,289) $ 133,134 $ (1,400,900) $ (1,120,619) $ (257,400) -77%

FUND BALANCE, DECEMBER 31 1,589,902$ 2,089,257$ 2,857,181$ $ 2,753,977 $ 1,711,864 $ 606,575 $ 739,709 $ (661,191) $ (380,910) $ (638,310) 68%

133

Village of Riverside Capital Improvement Plan Fiscal Years 2021 - 2030

Revised August, 2020

134 Overview of the Capital Improvement Plan

This document presents the ten year capital improvement plan (“CIP”) for the Village of Riverside which spans fiscal years 2021 through 2030. This CIP has been reviewed extensively by staff and is organized by fiscal year, fund and department. The Plan will be updated periodically as additional information is received, additional capital needs are identified and existing capital needs are reprioritized. The CIP assigns projects and purchases to the years in which they are expected to be commenced. The CIP does not assess the availability of funding or the type of funding, unless otherwise noted. This document should be viewed as a tool for both the Village Board and department managers to assist with the annual budgeting process which will get underway shortly. Please note that a number of available funds are restricted to specific capital expenditures or have legal restrictions on their use. For example, the Water & Sewer Fund may only pay for assets associated with water and wastewater operations while available funds in the Motor Fuel Tax Fund are limited to assets related to streets and roads.

Presentation of materials in this format will allow the Village Board to review the Village’s capital needs and plan for their funding. This CIP will provide the framework for future financial planning and for the forthcoming budget discussions. Every year that this CIP is updated, an additional year will be added at the end (rolling ten year period) and some items that may have been previously scheduled in a specific year may be deferred or eliminated due to funding issues or as a result of re-prioritization. Capital items listed in Fiscal Year 2020 will be reviewed, evaluated, ranked and refined by the Village Manager when the recommended operating budget is presented to the Village Board later this year.

The purposes for this CIP are to:

1) Provide accountability and planning at the department and fund levels; 2) Provide a tracking mechanism for short-term and long-term capital needs; 3) Prioritize current and future capital needs; 4) Develop a short-term and long-term financing schedule; 5) Align capital projects with short and long-term goals of the Village; and 6) Maintain the community’s infrastructure.

A ten year capital plan is of more value than a five year plan in a community such as Riverside due to the non-home-rule status of the community. As a non-home-rule community, the Village has greater restrictions with respect to available financing than a home-rule community. To fund capital projects with the issuance of debt, the residents of the Village would need to approve such issuance via a referendum. Additionally, costly infrastructure and equipment often times have a longer “life expectancy” than 5 years and therefore a 5 year plan would not capture those items deemed appropriate for a debt issuance until these items were past their useful life. For example, a number of fire vehicles, on average, have asset lives spanning 15-20 years. If the Village were to remain with a 5-year plan, this would not provide us with sufficient detail or lead-time to appropriately evaluate and discuss funding options for the acquisition of such assets.

Current Estimated Life Expectancies of Capital Assets:

Capital Years Buildings and improvements 50 Wells and water mains 20-80 Parking lots 20 Machinery and equipment 5-10 Vehicles 6-20 Infrastructure (e.g. roads, streets, sidewalks) 50 Software 5-7

135 Items of Note

The following are major items of note:

1) This CIP will be included in the Fiscal Year 2021 Budget document once it has been approved by the Village Board. Capital items included in Fiscal Year 2021 will be submitted to the Village Manager for review and may change due to reprioritization.

2) Last year’s plan spanned fiscal years 2020 through 2029. This year’s CIP pushes one year forward in advance of the current fiscal year and spans from fiscal year 2021 through fiscal year 2030.

3) The total of this CIP is $1,393,500 and has decreased approximately $2,277,200; or 62.0% over prior year’s plan total of 3,670,700. There are numerous reasons for this change including the reconstruction of Selborne Road.

4) As described previously, this Plan is subject to annual modification as a result of updated needs assessments and updated pricing information. Any subsequent changes to this Plan will be specifically identified and a comparison of the most recent version and previous version will be provided.

5) At the end of Fiscal Year 2020, the fund balance for the Capital Projects fund is projected to be $55,716. Please note that this projected balance is based on Finance’s analysis of year-to-date actual revenues and expenditures and anticipated activity for the remainder of 2020, including a transfer to capital fund for 43 E Quincy from the General Fund Unassigned Fund Balance and Parks and Recreation Assignment. As anticipated, this projected year- end fund balance reflects a decrease over prior year-end due to the capital expenses incurred and the timing of any eligible grant reimbursements. Included in this CIP is a schedule that lists the projected fund balances for most of the Village’s funds as of December 31, 2020.

6) The unassigned General fund balance is projected to decrease $180,733; from $600,552 as of December 31, 2019 to $419,819. This decrease includes the estimated $333,240 transfers out from the General Fund Unassigned Fund Balance to the Capital Projects Fund that are expected to fund 43 E. Quincy Improvements. For your reference, the following table lists the historical total fund balances and unassigned fund balances for the General Fund. Also included in this plan is a 5 year history of all General Fund Fund Balance assignments.

Fund Balance- General Fund

Increase/(decrease) in Fiscal Total Unassigned unassigned fund balance year-end fund balance fund balance $ Change % Change 2009 5,464,252 3,085,489 1,601,203 107.88% 2010 5,848,863 3,327,184 241,695 7.83% 2011 6,254,456 3,759,927 432,743 13.01% 2012 6,997,808 4,081,763 321,836 8.56% 2013 6,581,589 3,440,325 (641,438) -15.71% 2014 5,491,791 2,268,596 (1,171,729) -34.06% 2015 5,491,437 2,290,880 22,284 0.98% 2016 4,596,486 1,115,692 (1,175,188) -51.30% 2017 3,677,720 19,819 (1,095,873) -98.22% 2018 4,266,377 964,124 944,305 4764.65% 2019 4,122,759 600,552 (363,572) -37.71% 2020* 3,707,198 419,819 (180,733) -30.09% * Amounts estimated based on projected revenues and expenditures.

136 Items of Note (continued)

7) This CIP currently reflects $790,000 in capital equipment purchases and improvements for the Water & Sewer Fund which is a increase of $515,000; or 187% over 2020 projected of $275,000. The maintenance of the Village’s water and sewer infrastructure is a high priority and requires significant annual investment. Please also keep in mind that water main and sewer line replacement projects will be carried-out in close coordination, when practical, with many road and street improvement projects to eliminate any work that would be identified as duplicative and to minimize the disruption to residents. The Water and Sewer Fund also contributes its proportional share of capital projects that support their department such as improvements to the Public Works Facility Roof. Water & Sewer Fund Capital Expenses Fiscal Total Capital From Prior Year Year-end Expenses $ Change % Change 2009 273,359 (173,227) -38.79% 2010* 2,124,219 1,850,860 677.08% 2011 327,701 (1,796,518) -84.57% 2012 9,238 (318,463) -97.18% 2013 545,428 536,190 5804.18% 2014 987,746 442,318 81.10% 2015 324,937 (662,809) -67.10% 2016 745,422 420,485 129.40% 2017 3,333,482 2,588,060 347.19% 2018 1,017,204 (2,316,278) -69.49% 2019 508,014 (509,190) -50.06% 2020** 275,000 (233,014) -45.87%

* In 2010 the Village participated in the IEPA loan program which resulted in a large increase in capital expenditures. The two loans obtained do not require any interest payments and have a 20-year maturity period. ** The 2020 capital expenses represent the original budget amounts, adjusted for projected actual expenses.

8) The inflation rate for the cost of construction continues to rise in the Chicagoland area. Increases are estimated to range from 4% - 10% annually for the duration of this Plan.

9) At the end of 2019, the Village had available for withdrawal $690,628 at IRMA and $97,000 at NSEBC. These funds have historically been kept at these agencies to smooth insurance costs if there is a year with a large claim history. These are reported as prepaids in the annual CAFR and are not included in General Fund Unassigned Fund Balance.

10) Included in this report is a listing of all vehicles owned and maintained by the Village.

11) A street improvement map, also found on the Village Website, is also included showing not only historical street improvements but also the street improvements planned for 2021.

137

Issues to Consider

1) The combined estimated unassigned Fund Balance in the Capital Projects Fund at the end of 2021 is $55,716 and $419,819 in Unassigned Fund Balance in the General Fund. This will fund the proposed capital expenditures of $773,500 for 2021 when considering the estimated grant revenue. Staff Recommendation: Begin discussions of which projects to include in the 2020 Capital Improvement Plan.

2) Staff felt it was important to present a balanced Capital Plan for your consideration, and has also included the list of projects originally submitted that were deemed unfunded by the Village Manager. Staff Recommendation: Discuss any deferred projects that you would like included in the 2021 Plan.

3) The upcoming 10 year Capital Improvement Plan has a total of $3,177,000 in Fire Department vehicle replacement costs. Under current funding models the Village is not prepared for these upcoming costs without an additional dedicated funding source. Fire Department Vehicles Year Vehicle Description Cost Notes Replace existing 2003 Emergency 2021 Rescue Pumper $ 750,000.00 one pumper #1621 Support Vehicle (4- wheel drive pick-up Replace existing 2005 Ford 4x4 2022 truck) $ 52,000.00 pick up with snow plow(#1628) Replace existing custom 1996 2024 Rescue Pumper $ 775,000.00 Emergency one pumper #1611 2024 Command Vehicle $ 55,000.00 Replace #1690 2012 Ford Taurus Replace existing 2000 aerial fire 2025 Aerial fire truck $ 1,250,000.00 truck No. 1629. 2026 Ambulance $ 240,000.00 Replace 1998 Ambulance #1624 Vehicle 2026 Replacement $ 55,000.00 Replace #1601 Chief Vehicle Grand Total: $ 3,177,000.00

Staff Recommendation: Begin discussions regarding mechanisms for additional funding. Options include: • Pay as you go • General Obligation Tax Debt • Use of Limited Tax Debt • Increase Tax Rate

138 4) There are no current Park Improvements in the 2021 Capital Improvement Plan due to the current effects of COVID-19 on operational revenue and significant investment in 43 E Quincy. The current funding strategy of the Parks and Recreation Assignment allows for capital maintenance of the parks, however, it does not include long range redesign or capital planning of the parks.

Staff Recommendation: Discuss capital improvement funding mechanisms for Parks and Recreation Capital Improvements which include • Pay as you go • Use of Special Recreation Tax Levy • Increase Tax Rate • General Obligation Debt

5) The Village conducted a Comprehensive Sewer Study in 2014, which recommended approximately $8.5 million in improvements. Currently the Village has completed the 1st Division Sewer Separation and the Railroad Watershed Improvements from this plan. Details on outstanding items to complete in this study are included with the Public Works Memo.

Staff Recommendation: Discuss capital improvement funding for sewer improvements and the Board’s desire to update the plan.

6) The Village conducted a Facility Needs Assessment in 2018 to address the needs of Public Safety and the aging condition of current facilities. To address the needs of the Village’s infrastructure, the Capital Improvement Plan includes $250,000 annually for maintenance which is currently unfunded. Maintenance costs for the Village’s aging facilities continues to grow. Staff Recommendation: Discuss the board’s recommendations for future infrastructure needs and discuss a funding mechanism.

7) Currently, the Village has a water meter replacement program scheduled to start in 2022. Previously, the Village would charge the resident the full cost of the new water meter and radio transponder unit. In 2015, this cost was $220. Residents would have the option to pay in full on their next bill or a 6 or 12 month payment plan.

Staff Recommendation: Discuss options for funding this replacement in 2022 including • Resident pays the full equipment replacement cost o 12 month payment plan option o 24 month payment plan option • Infrastructure Fee o Subsidize the entire replacement with the Infrastructure Fee Revenue, this would delay other Water and Sewer Fund projects. o Subsidize 50% of the cost with Infrastructure Fee o Increase the Infrastructure Fee temporarily to fund the meter replacement program

139

140 General Fund Balance Assignment History Fund Balances 2015 2016 2017 2018 2019 Nonspendable* Prepaids 372,981 497,158 597,809 771,679 873,702 Restricted Public safety 33,836 72,768 89,234 105,814 115,158 Fire purposes 35,420 50,044 55,234 51,313 53,783 Forestry 82 1,975 ‐ ‐ ‐ Malmstrom Trust 6,877 6,897 6,948 ‐ 7,250 Committed Cash flows 2,298,706 2,361,113 2,430,850 2,078,542 2,111,645 Assigned Recreation 102,925 102,906 113,860 194,934 269,896 CBD Planting 1,678 1,878 1,878 9,689 ‐ Debt Service 257,786 292,876 270,594 ‐ ‐ Historic Museum 76,349 78,493 77,815 76,128 75,110 Farmers Market 13,917 14,686 13,679 14,154 15,663 Unassigned General 2,290,880 1,115,692 19,819 964,124 600,552 Total Fund Balances 5,491,437 4,596,486 3,677,720 4,266,377 4,122,759

*Includes deposits at IRMA and NSEBC

141 Fiscal Year 2020 Fund Balance/Net Position Projections (Based on 2020 Budgeted and Projected Actual Activity)

2020 Projected Actual Fund Budgeted 2020 Budgeted & Fund Balance Balance as of &Projected Projected as of 12/31/19 Revenues Expenditures 12/31/2020 General Fund Unassigned Fund Balance$ 600,552 $ 9,167,436 $ 9,348,169 $ 419,819 Parks & Recreation Assignment 269,896 330,133 564,961 $ 35,068

Special Revenue Funds Motor Fuel Tax Fund$ 861,853 $ 861,853 Harlem Business District (249,987) 9,525 ‐ $ (240,462) Special Recreation 23,965 80,110 70,836 $ 33,239 Enterprise Funds* Water Fund$ 1,021,997 $ 4,027,327 $ 3,904,680 $ 1,144,644 Parking Lot Fund 299,941 131,650 265,101 $ 166,490

*The balances presented for the Enterprise Funds are the unrestricted net position balances

Fiscal Year 2021 Fund Balance Projections (Based on 2020 Projected Activity)

Projected Actual Fund 2019 Fund Balance Projected Fund Balance as of Projected 2019 Projected as of 2021 Projected 2021 Projected Balance as of 12/31/19 Revenues Expenditures 12/31/2020 Revenues Expenditures 12/31/2021 Capital Projects Fund Capital Projects (G.F. transfers)$ 761,676 $ 92,097 $ 715,730 $ 138,043 $ 350,000 $ 1,401,200 $ (913,157) Non‐Home Rule Sales Tax (33,404) 1,294,498 1,355,858 $ (94,764) 180,000 1,377,000 $ (1,291,764) Police Vehicles 11,437 1,000 $ 12,437 1,000 $ 13,437 Vehicle Replacement $ ‐ $ ‐ Parks & Recreation ‐ 483,240 483,240 $ ‐ 50,000 55,000 $ (5,000) Total $ 739,709 $ 1,870,835 $ 2,554,828 $ 55,716 $ 581,000 $ 2,833,200 $ (2,196,484)

142 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes Administration/F Capital Capital 3 year rotation server replacement. Split 2021 inance Project Project Server Replacement $ 12,500.00 with Water/Sewer Administration/F Capital Capital Document Management Deferred from 2020. Split with 2021 inance Project Project Software $ 8,500.00 Water/sewer Administration/F Capital Capital 2021 inance Project Project Computer Replacement $5,000.00 annual computer replacement Administration/F Capital Capital Deferred from 2020. Split with 2021 inance Project Project network improvements $ 20,000.00 Water/sewer 2021 Administration/Finance Subtotal $ 46,000.00

Install two Gateway Signs on Harlem Community Capital Avenue and two wayfinding signs by the 2021 Development Project Capital Fund Gateway/Wayfinding Signage $ 8,000.00 zoo (carry over from 2020 budget) 2021 Community Development Subtotal $ 8,000.00 Capital Capital 2021 Fire Project Project Turnout Gear $25,000.00 Update turnout gear and other PPE 2021 Fire Subtotal $25,000

2021 Parks & Recreation Subtotal $ ‐

Ford Police Interceptor Cross‐Over Patrol Capital Capital Vehicles ‐ includes changeover, graphics, 2021 Police Project Project Patrol Vehicle $ 64,000.00 and equipment replacement as needed

Enhancements to Avigilon surveillance Capital Capital cameras throughout the village. Adding 2021 Police Project Project Avigilon Surveillance Cameras $20,000.00 cameras to various locations

143 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes

Replace 18 year old worn and outdated weapons and issue new AR‐15 or like Capital Capital firearm. Includes ammunition for 2021 Police Project Project Patrol Rifles $ 40,000.00 qualification and hardware. 2021 Police Subtotal $ 124,000.00

Capital Capital Replace 2004 Pickup Truck R‐8 Replace Pickup Truck R‐8 Based on 2021 Public Works Project Project (Postponed from 2014) $ 45,000.00 Vehicle Replacment Schedule

Capital Capital Replace Tree Infrastructure Depleted as a 2021 Public Works Project Project Reforestation $ 20,000.00 Result of Storm Damage and Disease

Capital Electrical CBD Planter Refresh to Include 2021 Public Works Project Aggregation Train Station $ 10,000.00 Perennial Planter Refresh Capital Capital To Include Possible Speed Bump on Pine 2021 Public Works Project Project Traffic Calming Measures $ 20,000.00 Ave Capital Capital 2021 Public Works Project Project Swan Pond Walking Path $ 475,500.00 $350,000 allocation through DCEO 2021 Public Works‐ Capital Projects Fund Subtotal $ 570,500.00 Unassigned Fund Balance Total $ 413,500.00 Grant Funded $ 360,000.00 Restricted Fund Balance NHR Sales Sax Assigned Fund Balance ‐ dParks An Recreation $ ‐ Unfunded $ ‐ MFT Fund 2021 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Longcommon Pedestrian 2021 Public Works MFT MFT Crossing $ 45,000.00 KLOA Study

144 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes Street Preventative 2021 Public Works MFT MFT Maintenance ‐ Crack Sealing $ 35,000.00 Budget Amount to be Evaluated Annually Street Preventative Maintenance ‐ Pavement 2021 Public Works MFT MFT Rejuvenation $ 35,000.00 Budget Amount to be Evaluated Annually

2021 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually

Quincy Streetscape extends the streetscape improvements in the downtown along Quincy street to the edge of the CBD and down Riverside Rd to the Town Hall/Police Station. The design engineering estimate includes a 20% contingency on the original 2017 cost estimate to take into account possible inflation. The next ITEP grant Community Capital Quincy Streetscape Design cycle is 2020 with award in 2021 (ITEP 2021 Development Project GrantMFT Engineering $ 50,000.00 grants are an 80/20 split)

IGA with Brookfield, Forest Preserve and Lyons to share the costs of the Phase 1 Preliminary Engineering for the south extension of the Des Plaines River Trail. Brookfield obtained STP funds for this project. The Village's proportionate Community Capital Capital Des Plaines River Trail share of the of the Local Match is 2021 Development Project Project/mft Extension Phase 1 Engineering $ 32,333.00 $32,333. (carryover from 2020 budget) 2021 MFT Fund Subtotal $ 357,333.00

145 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes Business District 1 Fund

Install two Gateway Signs on Harlem Community Capital Business Avenue and two wayfinding signs by the 2021 Development Project District 1 Gateway/Wayfinding Signage $ 4,000.00 zoo (carry over from 2020 budget) 2021 Business District 1 Fund Subtotal $ 4,000.00 Business District 2 Fund

Install two Gateway Signs on Harlem Community Capital Business Avenue and two wayfinding signs by the 2021 Development Project District 2 Gateway/Wayfinding Signage $ 4,000.00 zoo (carry over from 2020 budget) 2021 Business District 2 Fund Subtotal $ 4,000.00 Business District 3 Fund

146 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes Water & Water & 2021 Public Works Sewer Sewer North Riverside Standpipe $ 325,000.00 Paint and Repairs to Standpipe Water Administration/F & Water & Document Management Deferred from 2020. Split with 2021 inance Sewer Sewer Software $ 8,500.00 Water/sewer Water Administration/F & Water & 3 year rotation server replacement. Split 2021 inance Sewer Sewer Server Replacement $ 12,500.00 with Water/Sewer Water Administration/F & Water & Deferred from 2020. Split with 2021 inance Sewer Sewer network improvements $ 20,000.00 Water/sewer

2021 Public Works‐ Water& Sewer Fund Subtotal $ 441,000.00

Fiscal Year 2021 Grand Total $ 1,393,500.00

147 Village Of Riverside UNFUNDED ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes Capital Replace existing 2003 Emergency one 2021 Fire Project Unfunded Rescue Pumper $750,000.00 pumper #1621 2021 Fire Subtotal $750,000

Ford Police Interceptor Cross‐Over Patrol Capital Vehicles ‐ includes changeover, graphics, 2021 Police Project unfunded Patrol Vehicle $ 64,000.00 and equipment replacement as needed

Ford Police Interceptor Cross‐Over Patrol Capital Vehicles ‐ includes changeover, graphics, 2021 Police Project unfunded Patrol Vehicle $64,000.00 and equipment replacement as needed

Upgrade and update portable police radios to similar currant radio (APX‐7000 style) Will seek Grant opportunities if Capital available. [5 YEAR PROGRM COST 2021 Police Project unfunded Police Radios $54,000.00 270,000.00/5= $54,000 ANNUALLY ]

Enhancements to Avigilon surveillance Capital cameras throughout the village. Adding 2021 Police Project unfunded Avigilon Surveillance Cameras $20,000.00 cameras to various locations

Capital Paint the interior of the police facility. 2021 Police Project unfunded Paint Upgrade $10,000.00 Lobby, stairways, upper and lower levels. 2021 Police Subtotal $ 212,000.00

148 Village Of Riverside UNFUNDED ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes Village Hall Roof, Water Tower Tuckpointing, Phase 1 Architectural Study to Investigate and Diagnose Paint Capital Municipal Facilities Repair & Problem, Misc R&M Items Derived From 2021 Public Works Project unfunded Maintenance $ 250,000.00 the Williams Study

Capital 2021 Public Works Project unfunded Tuckpoint Village Hall $ 350,000.00 Possible Joint Project with the Township Capital 2021 Public Works Project unfunded 26th St Trolley Stop Rehab $ 19,500.00 FHP Quote 2021 Public Works‐ Capital Projects Fund Subtotal $ 619,500.00 Kent Rd Alley, Alley Between Kimbark‐ NHR Lincoln, Dead End Alley‐Selborne Sales Kent, Lincoln, & Selborne Alley (Concrete alleys $321,000/Green Alley 2021 Public Works Tax unfunded Reconstruction $ 419,500.00 $419,500) 2021 Public Works‐ NHR Sales Tax Funded Subtotal $ 419,500.00 Restricted Fund Balance Unfunded NHR Sales Sax $ 419,500.00 Unfunded Unassigned Fund Balance $ 1,581,500.00 Business District 1 Fund

Façade Improvement Grant Program Capital (include outdoor dining) for downtown 2021 Community Deve Project unfunded Façade Improvement Grant $ 7,500.00 and Harlem Ave. ($7,500 CBD)

149 Village Of Riverside UNFUNDED ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes

A market study of the Harlem Avenue corridor to better position the Village and create a plan for the redevelopment/revitalization of the corridor. This plan should also address responding to the COVID‐19 crisis and Community Capital Market Study and Economic address changes that may be needed to 2021 Development Project unfunded Development Plan $ 16,666.00 adjust to the changing economy 2021 Business District 1 Fund Unfunded Subtotal $ 24,166.00 Business District 2 Fund Façade Improvement Grant Program (include outdoor dining) for downtown Community Capital and Harlem Ave. ( $7,500 Harlem BD 2021 Development Project unfunded Façade Improvement Grant $ 7,500.00 No.2)

150 Village Of Riverside UNFUNDED ‐ Fiscal Year 2021 Funding Year Dept. Fund Source Equipment/Project Cost Notes

Fiscal Year 2021 Grand Total $ 2,066,000.00

151 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Capital 2021 Administration/FProject Capital Project Server Replacement $ 12,500.00 3 year rotation server replacement

Capital Document Management 2021 Administration/FProject Capital Project Software $ 8,500.00 Deferred from 2020

Capital 2021 Administration/FProject Capital Project Computer Replacement $5,000.00 annual computer replacement

Capital 2021 Administration/FProject Capital Project Network improvements $ 20,000.00 Deferred from 2020 2021 Administration/Finance Subtotal $ 46,000.00

Capital Install two Gateway Signs on Harlem Avenue and two wayfinding 2021 Community DeveProject Capital Fund Gateway/Wayfinding Signage $ 8,000.00 signs by the zoo (carry over from 2020 budget) 2021 Community Development Subtotal $ 8,000.00

Capital 2021 Fire Project Unfunded Rescue Pumper $750,000.00 Replace existing 2003 Emergency one pumper #1621

Capital 2021 Fire Project Capital Project Turnout Gear $25,000.00 Update turnout gear and other PPE 2021 Fire Subtotal $775,000

2021 Parks & Recreation Subtotal $ ‐

Capital Ford Police Interceptor Cross‐Over Patrol Vehicles ‐ includes 2021 Police Project Capital Project Patrol Vehicle $ 64,000.00 changeover, graphics, and equipment replacement as needed

Capital Ford Police Interceptor Cross‐Over Patrol Vehicles ‐ includes 2021 Police Project unfunded Patrol Vehicle $ 64,000.00 changeover, graphics, and equipment replacement as needed

Capital Ford Police Interceptor Cross‐Over Patrol Vehicles ‐ includes 2021 Police Project unfunded Patrol Vehicle $64,000.00 changeover, graphics, and equipment replacement as needed

152 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Upgrade and update portable police radios to similar currant Capital radio (APX‐7000 style) Will seek Grant opportunities if available. 2021 Police Project unfunded Police Radios $54,000.00 [5 YEAR PROGRM COST 270,000.00/5= $54,000 ANNUALLY ]

Capital Enhancements to Avigilon surveillance cameras throughout the 2021 Police Project Capital Project Avigilon Surveillance Cameras $20,000.00 village. Adding cameras to various locations

Capital Enhancements to Avigilon surveillance cameras throughout the 2021 Police Project unfunded Avigilon Surveillance Cameras $20,000.00 village. Adding cameras to various locations

Capital Paint the interior of the police facility. Lobby, stairways, upper 2021 Police Project unfunded Paint Upgrade $10,000.00 and lower levels. Replace 18 year old worn and outdated weapons and issue new Capital AR‐15 or like firearm. Includes ammunition for qualification and 2021 Police Project Capital Project Patrol Rifles $ 40,000.00 hardware. 2021 Police Subtotal $ 336,000.00

Capital Replace 2004 Pickup Truck R‐8 2021 Public Works Project Capital Project (Postponed from 2014) $ 45,000.00 Replace Pickup Truck R‐8 Based on Vehicle Replacment Schedule

Capital Replace Tree Infrastructure Depleted as a Result of Storm 2021 Public Works Project Capital Project Reforestation $ 20,000.00 Damage and Disease Village Hall Roof, Water Tower Tuckpointing, Phase 1 Capital Municipal Facilities Repair & Architectural Study to Investigate and Diagnose Paint Problem, 2021 Public Works Project unfunded Maintenance $ 250,000.00 Misc R&M Items Derived From the Williams Study

Capital 2021 Public Works Project unfunded Tuckpoint Village Hall $ 350,000.00 Possible Joint Project with the Township

Capital Electrical CBD Planter Refresh to Include 2021 Public Works Project Aggregation Train Station $ 10,000.00 Perennial Planter Refresh

Capital 2021 Public Works Project Capital Project Traffic Calming Measures $ 20,000.00 To Include Possible Speed Bump on Pine Ave

153 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Capital 2021 Public Works Project unfunded 26th St Trolley Stop Rehab $ 19,500.00 FHP Quote

Capital 2021 Public Works Project Capital Project Swan Pond Walking Path $ 475,500.00 $350,000 allocation through DCEO 2021 Public Works‐ Capital Projects Fund Subtotal $ 1,190,000.00 NHR Sales Kent, Lincoln, & Selborne Alley Kent Rd Alley, Alley Between Kimbark‐Lincoln, Dead End Alley‐ 2021 Public Works Tax unfunded Reconstruction $ 419,500.00 Selborne (Concrete alleys $321,000/Green Alley $419,500) 2021 Public Works‐ NHR Sales Tax Funded Subtotal $ 419,500.00 Unassigned Fund Balance Total $ 413,500.00 Grant Funded $ 360,000.00 Unfunded Restricted Fund Balance NHR Sales Sax $ 419,500.00 Assigned Fund Balance ‐ Parks And Recreation $ ‐ Unfunded Unassigned $ 1,581,500.00 MFT Fund 2021 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Longcommon Pedestrian 2021 Public Works MFT MFT Crossing $ 45,000.00 KLOA Study Street Preventative 2021 Public Works MFT MFT Maintenance ‐ Crack Sealing $ 35,000.00 Budget Amount to be Evaluated Annually Street Preventative Maintenance ‐ Pavement 2021 Public Works MFT MFT Rejuvenation $ 35,000.00 Budget Amount to be Evaluated Annually 2021 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually Quincy Streetscape extends the streetscape improvements in the downtown along Quincy street to the edge of the CBD and down Riverside Rd to the Town Hall/Police Station. The design engineering estimate includes a 20% contingency on the original 2017 cost estimate to take into account possible inflation. The Community Capital Quincy Streetscape Design next ITEP grant cycle is 2020 with award in 2021 (ITEP grants are 2021 Development Project GrantMFT Engineering $ 50,000.00 an 80/20 split)

154 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

IGA with Brookfield, Forest Preserve and Lyons to share the costs of the Phase 1 Preliminary Engineering for the south extension of the Des Plaines River Trail. Brookfield obtained STP funds for this Community Capital Des Plaines River Trail project. The Village's proportionate eshare of th of the Local 2021 Development Project Capital Project/mft Extension Phase 1 Engineering $ 32,333.00 Match is $32,333. (carryover from 2020 budget) 2021 MFT Fund Subtotal $ 357,333.00 Business District 1 Fund

Community Capital Façade Improvement Grant Program (include outdoor dining) for 2021 Development Project Capital Project Façade Improvement Grant $ 7,500.00 downtown and Harlem Ave. ($7,500 CBD)

Community Capital Install two Gateway Signs on Harlem Avenue and two wayfinding 2021 Development Project Business District 1 Gateway/Wayfinding Signage $ 4,000.00 signs by the zoo (carry over from 2020 budget) 2021 Business District 1 Fund Subtotal $ 28,166.00 Business District 2 Fund

Community Capital Façade Improvement Grant Program (include outdoor dining) for 2021 Development Project Business District 2 Façade Improvement Grant $ 7,500.00 downtown and Harlem Ave. ( $7,500 Harlem BD No.2)

Community Capital Install two Gateway Signs on Harlem Avenue and two wayfinding 2021 Development Project Business District 2 Gateway/Wayfinding Signage $ 4,000.00 signs by the zoo (carry over from 2020 budget) 2021 Business District 2 Fund Subtotal $ 28,167.00 Business District 3 Fund

155 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

A market study of the Harlem Avenue corridor to better position the Village and create a plan for the redevelopment/revitalization of the corridor. This plan should also address responding to the Community Capital Market Study and Economic COVID‐19 crisis and address changes that may be needed to 2021 Development Project Business District 3 Development Plan $ 16,667.00 adjust to the changing economy 2021 Business District 3 Fund Subtotal $ 16,667.00 Parking Fund 2021 Parking Fund Subtotal $ ‐ Water Sewer Fund Water & 2021 Public Works Sewer Water & Sewer DPW Communications Tower $ 75,000.00 Cost of Project Based on Results of Core Samples Water & Village Wide Water Meter 2021 Public Works Sewer Water & Sewer Replacement 3 yr project $ 350,000.00 Contingent on Communication Tower Water & 2021 Public Works Sewer Water & Sewer North Riverside Standpipe $ 325,000.00 Paint and Repairs to Standpipe 2021 Public Works‐ Water& Sewer Fund Subtotal $ 750,000.00

Administration/ Capital 2022 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

2022 Administration/Finance Subtotal $ 5,000.00

Quincy Streetscape extends the streetscape improvements in the downtown along Quincy street to the edge of the CBD and down Riverside Rd to the Town Hall/Police Station. This cost includes a Quincy Streetscape 20% contingency on the original 2017 cost estimate to take into Community Capital Construction & Construction account possible inflation. Next ITEP grant cycle is 2020 with 2022 Development Project Grant Engineering $ 785,000.00 award in 2021 (ITEP grants are an 80/20 split)

Community Capital 2022 Development Project capital plotter/ printer $ 40,000.00 to scan and print large plans.

156 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Continue to partner with Forest Preserve, Brookfield and Lyons to complete the design engineering for the construction of the South Extension of the Des Plaines River Trail. Phase 1 engineering will be completed in 2021 and should provide a better cost estimate of design engineering (Phase 2) and construction. Grant funding could be sought through CMAQ or Community Capital Des Plaines River Trail ITEP Grants. Could also be shared by the different 2022 Development Project Grant Extension Phase 2 Engineering $ 500,000.00 agencies/villages.

Landscaping around the existing monuments at First and Forest Community Capital Avenues for placemaking and to help enhance the gateway into 2022 Development Project Capital Project Gateway Landscaping $ 15,000.00 the Village. (carryover from 2020 ‐ no greenspace grant left) Replace existing 2012 Ford Fusion vehicle primarily used by building inspector. Also used by RTV for travel to D96 Board Community Capital Meetings. Fusion purchased in 12/2011. Replace withV. small SU 2022 Development Project Capital Project Department Vehicle‐ Sedan $ 27,000.00 State list has an Escape SE hybrid option for $23,986. 2022 Community Development Subtotal $ 1,367,000.00

Capital Support Vehicle (4‐wheel drive 2022 Fire Project Capital Project pick‐up truck) $ 52,000.00 Replace existing 2005 Ford 4x4 pick up with snow plow(#1628) $ 52,000.00

Parks and Capital Parks & Recreation Playground Equipment 2022 Recreation Project Assignment Replacement ‐ Blythe/Patriots $ 10,000.00 Playground Equipment replacement

Parks and Capital Parks & Recreation 2022 Recreation Project Assignment Patriots Park Plantings $ 2,000.00 Additional plantings and replacement 2022 Parks & Recreation Subtotal $ 12,000.00

Capital Ford Police Interceptor Cross‐Over Patrol Vehicles ‐ includes 2022 Police Project Capital Project Patrol Vehicle $ 64,000.00 changeover, graphics, and equipment replacement as needed

157 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Capital 2022 Police Project Capital Project Equpiment $ 5,000.00 Replace outdated SLR Cameras for each patrol unit.

Capital Provide duty and practice ammunition for carry and quilifications 2022 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

Upgrade and update portable police radios to similar currant Capital radio (APX‐7000 style) Will seek Grant opportunities if available. 2022 Police Project Capital Project Police Radios $ 54,000.00 [5 YEAR PROGRM COST 270,000.00/5= $54,000 ANNUALLY ]

2022 Police Subtotal $ 197,000.00 Capital Replace 2008 Truck R‐6 2022 Public Works Capital Project $ 45,000.00 Replace Pickup Truck R‐6 Based on Vehicle Replacment Schedule Project (Postponed from 2018) Capital Replace Tree Infrastructure Depleted as a Result of Storm 2022 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease Capital Municipal Facilities Repair & 2022 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance Capital Water Tower‐Architectural 2022 Public Works Capital Project $ 750,000.00 Repair the Deteriorating Paint Project Services and Repair 2022 Public Works‐ Capital Projects Fund Subtotal $ 1,070,000.00 NHR Riverside Rd ‐ RR Tracks to 2022 Public Works NHR Sales Tax $ 500,000.00 Resurfacing as part of the 10yr Capital Improvement Plan Sales Miller Rd 2022 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 500,000.00 Capital State Capital Grant‐ 2022 Public Works Street Improvements $ 200,000.00 Project Must Meet State Mandated Criteria Project Street Improvements 2022 Public Works‐ State Capital Grant (Street Improvements) $ 200,000.00 2022 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Street Preventative 2022 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually Maintenance ‐ Crack Sealing

158 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Street Preventative 2022 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually Maintenance ‐ Pavement 2022 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually 2022 Public Works‐ MFT Fund Subtotal $ 230,000.00

Community Capital 2022 Development Project Business District 2 Façade Improvement Grant $ 10,000.00 Façade Improvement Grant Program ‐ Harlem BD No 2 2022 Business District 2 Fund Subtotal $ 10,000.00 Capital Replace 26th Street Pump 2022 Public Works Water & Sewer $ 30,000.00 Roof Beyond Life Expectancy Project Station Roof Capital Village Wide Water Meter 2022 Public Works Water & Sewer $ 350,000.00 Plannned Replacement Project Replacement 3 yr project Capital Shenstone ‐ N. Delaplaine to 2022 Public Works Water & Sewer $ 1,030,000.00 Water Main Replacement pere th 10yr Capital Improvement Plan Project Akenside Water 2022 Public Works Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements & 2022 Public Works‐ Water & Sewer Fund Subtotal $ 1,910,000.00

Administration/ Capital 2023 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

2023 Administration/Finance Subtotal $ 5,000.00

Community Capital 2023 Development Project Capital Project Forest Ave Lighting $ 200,000.00 Lighting on Forest Ave from Bridge to First Ave 2023 Community Development Subtotal $ 200,000.00

Capital 2023 Fire Project Capital Project Turnout Gear $ 25,000.00 Update turnout gear and other PPE 2023 Fire Subtotal $ 25,000.00

Parks and Capital Parks & Recreation 2023 Recreation Project Assignment Trailer for Field Tractor $ 3,000.00 Replacement of flatbed trailer

159 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Parks and Capital Parks & Recreation 2023 Recreation Project Assignment Pick‐up Truck Replacement $ 35,000.00 Playground Equipment replacement 2023 Parks & Recreation Subtotal $ 38,000.00

Capital Administrative vehicle ‐ includes changeover and equipment 2023 Police Project Capital Project Chief of Police Vehicle $ 64,000.00 replacement as needed

Capital Provide duty and practice ammunition for carry and quilifications 2023 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

Upgrade and update portable police radios to similar currant Capital radio (APX‐7000 style) Will seek Grant opportunities if available. 2023 Police Project Capital Project Police Radios $ 54,000.00 [5 YEAR PROGRM COST 270,000.00/5= $54,000 ANNUALLY ]

2023 Police Subtotal $ 128,000.00 Capital Replace 1.5 Ton Dump Truck R‐ 2023 Public Works Capital Project $ 80,000.00 Replace Dump Truck R‐5 Based on Vehicle Replacement Schedule Project 5 (Postponed from 2019)

Capital Replace DPW Director Vehicle R‐1 Based on Vehicle Replacement 2023 Public Works Capital Project Replace 2011 Ford Escape R‐1 $ 35,000.00 Project Schedule

Capital Replace Tree Infrastructure Depleted as a Result of Storm 2023 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease

Capital Municipal Facilities Repair & 2023 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance 2023 Public Works‐ Capital $ 390,000.00 Projects Fund Subtotal NHR Woodside ‐ Longcommon to Resurfacing as part of the 10yr Capital Improvement Plan ‐ 2023 Public Works Sales NHR Sales Tax $ 750,000.00 31st St (Possible STP Funds) Possible STP Funding Tax 2023 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 750,000.00

160 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes State Capital Grant‐ Capital 2023 Public Works Green Space TBD $ 100,000.00 Project Must Meet State Mandated Criteria Project Improvemnets 2023 Public Works‐ State Capital Grant (Green Space Improvements) $ 100,000.00 2023 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Street Preventative 2023 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually Maintenance ‐ Crack Sealing Street Preventative 2023 Public Works MFT MFT Maintenance ‐ Pavement $ 35,000.00 Budget Amount to be Evaluated Annually Rejuvenation 2023 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually 2023 Public Works‐ MFT Fund Subtotal $ 230,000.00 Lots 8 & 5 Improvements 2023 Public Works Parking Parking Lot $ 400,000.00 Resurface Commuter Lot and Employee Lot (Deferred from 2021) 2021 Public Works‐Parking Lot $ 400,000.00 Subtotal Water Village Wide Water Meter 2023 Public Works & Water & Sewer $ 350,000.00 Plannned Replacement Replacement 3 yr project Sewer Hebert Rd ‐ RR Tracks to Water Lawton Rd, Herbert Rd ‐ 2023 Public Works & Water & Sewer Lawton Rd to Olmsted Rd, $ 1,250,000.00 Water Main Replacement per the 10yr Capital Improvement Plan Sewer Repton ‐ Northgate Rd to Southcote Rd Water 2023 Public Works & Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements Sewer 2023 Public Works‐ Water & Sewer Fund Subtotal $ 2,100,000.00

Administration/ Capital 2024 Finance Project Capital Project Server Replacement $ 27,000.00 3 year rotation server replacement

161 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Administration/ Capital 2024 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

2024 Administration/Finance Subtotal $ 32,000.00 Partner with Forest Preserve, Brookfield and Lyons to complete the construction of the South Extension of the Des Plaines River Trail. Phase 1 engineering will be completed in 2021 and should provide a better cost estimate of design engineering (Phase 2) and construction. Grant funding could be sought through CMAQ Community Capital Des Plaines River Trail or ITEP Grants. Local Share could also be shared by the different 2024 Development Project Grant Extension Construction $ 750,000.00 agencies/villages. 2024 Community Development Subtotal $ 750,000.00

Capital 2024 Fire Project Capital Project Rescue Pumper $ 775,000.00 Replace existing custom 1996 Emergency one pumper #1611

Capital 2024 Fire Project Capital Command Vehicle $ 55,000.00 Replace #1690 2012 Ford Taurus 2024 Fire Subtotal $ 775,000.00 Playground Equipment Parks and Capital Parks & Recreation Replacement ‐ 2024 Recreation Project Assignment Harrington/Turtle $ 10,000.00 Playground Equipment replacement

Parks and Capital Parks & Recreation Indian Gardens Ball Fields 2024 Recreation Project Assignment Fencing $ 12,000.00 Equipment replacement 2024 Parks & Recreation Subtotal $ 22,000.00

Capital Ford Police Interceptor Cross‐Over Patrol Vehicles ‐ includes 2024 Police Project Capital Project Patrol Vehicle $ 64,000.00 changeover, graphics, and equipment replacement as needed

162 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Capital Provide duty and practice ammunition for carry and quilifications 2024 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

Upgrade and update portable police radios to similar currant Capital radio (APX‐7000 style) Will seek Grant opportunities if available. 2024 Police Project Capital Project Police Radios $ 54,000.00 [5 YEAR PROGRM COST 270,000.00/5= $54,000 ANNUALLY ] 2024 Police Subtotal $ 192,000.00 Capital Replace 2009 International 2024 Public Works Capital Project $ 250,000.00 Replace Plow Truck R‐2 Based on Vehicle Replacment Schedule Project Plow Truck (R‐2)

Capital Replace Tree Infrastructure Depleted as a Result of Storm 2024 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease

Capital Municipal Facilities Repair & 2024 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance 2024 Public Works‐ Capital Projects Fund Subtotal $ 525,000.00 NHR Herrick ‐ N. Cowley to Harlem, 2024 Public Works Sales NHR Sales Tax $ 675,000.00 Resurface as Part of the 10yr Capital Improvement Plan Lionel ‐ Ogden to Miller Tax 2024 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 675,000.00 2024 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Street preventative 2024 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually maintenance ‐ Crack Sealing Street Preventative 2024 Public Works MFT MFT Maintenance ‐ Pavement $ 35,000.00 Budget Amount to be Evaluated Annually Rejuvenation 2024 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually 2024 Public Works‐ MFT Fund Subtotal $ 230,000.00 Water Audubon ‐ Longcommon to 2024 Public Works & Water & Sewer $ 650,000.00 Water Main Replacement per the 10yr Capital Improvement Plan Southcote Sewer

163 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Water 2024 Public Works & Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements Sewer 2024 Public Works‐ Water & Sewer Fund Subtotal $ 1,150,000.00

Administration/ Capital 2025 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

2025 Administration/Finance Subtotal $ 5,000.00 East Ave/Forest Ave Streetscape Improvements Community Capital (Design Engineering & This project extends the streetscape improvements in the 2025 Development Project Capital Project Construction) $ 835,000.00 downtown along East Ave and Forest Ave to the edge of the CBD. 2025 Community Development Subtotal $ 835,000.00

Capital Replace existing 2000 aerial fire truck No. 1629. Previously on a 2025 Fire Project Capital Project Aerial fire truck $ 1,250,000.00 20 year replacement schedule; extended to 25 years

Capital 2025 Fire Project Capital Project Turnout Gear $ 25,000.00 Update turnout gear and other PPE 2025 Fire Subtotal $ 1,275,000.00

Parks and Capital Parks & Recreation 2025 Recreation Project Assignment Blythe Park Tennis Courts $ 20,000.00 Tennis Court Renovation ($13,000), Fence Replacement ($7,000)

Parks and Capital Parks & Recreation Tennis Court Renovation ($70,000), Tennis Fence Replacement 2025 Recreation Project Assignment Indian Gardens project $ 79,000.00 ($9,000) 2025 Parks & Recreation Subtotal $ 99,000.00

Capital Ford Police Interceptor Cross‐Over Patrol Vehicles ‐ includes 2025 Police Project Capital Project Patrol Vehicle $ 68,000.00 changeover, graphics, and equipment replacement as needed

164 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Capital Ford Police Interceptor Cross‐Over Patrol Vehicles ‐ includes 2025 Police Project Capital Project Patrol Vehicle $ 68,000.00 changeover, graphics, and equipment replacement as needed

Capital Provide duty and practice ammunition for carry and quilifications 2025 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

Upgrade and update portable police radios to similar currant Capital radio (APX‐7000 style) Will seek Grant opportunities if available. 2025 Police Project Capital Project Police Radios $ 54,000.00 [5 YEAR PROGRM COST 270,000.00/5= $54,000 ANNUALLY ] 2025 Police Subtotal $ 200,000.00 Capital Replace Tree Infrastructure Depleted as a Result of Storm 2025 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease

Capital Replace 2005 Bobcat Skidsteer 2025 Public Works Capital Project $ 60,000.00 Replace Skidsteer R‐11 Based on Vehicle Replacement Schedule Project (R‐11)

Capital Municipal Facilities Repair & 2025 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance 2025 Public Works‐ Capital Projects Fund Subtotal $ 335,000.00 NHR 2025 Public Works Sales NHR Sales Tax Street Improvements $ 500,000.00 Street Improvements per Street Sufficiency Study Tax 2025 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 500,000.00 2025 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Street preventative 2025 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually maintenance ‐ Crack Sealing Street Preventative 2025 Public Works MFT MFT Maintenance ‐ Pavement $ 35,000.00 Budget Amount to be Evaluated Annually Rejuvenation 2025 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually 2025 Public Works‐ MFT Fund Subtotal $ 230,000.00

165 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Water Bartram ‐ N. Delaplaine to Water Main Replacement as part of the 10yr Capital 2025 Public Works & Water & Sewer $ 1,450,000.00 Northgate Improvement Plan Sewer Water 2025 Public Works & Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements Sewer 2025 Public Works‐ Water & Sewer Fund Subtotal $ 1,950,000.00

Administration/ Capital 2026 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

Administration/ Capital Color Copier with duplexing, 2026 Finance Project Capital Project stapling $ 32,000.00 Extend the life to 6 years

2026 Administration/Finance Subtotal $ 37,000.00

Community Capital 2026 Development Project Capital Project Economic Incentive Program $ 15,000.00 Economic Incentive Program

Community Capital 2026 Development Project Capital Project/W/S LIDAR survey $ 20,000.00 Update topography study every 10 years 2026 Community Development Subtotal $ 35,000.00

Capital 2026 Fire Project Capital Project Ambulance $ 240,000.00 Replace 1998 Ambulance #1624

Capital 2026 Fire Project Capital Project Vehicle Replacement $ 55,000.00 Replace #1601 Chief Vehicle 2026 Fire Subtotal $ 240,000.00

Parks and Capital Parks & Recreation 2026 Recreation Project Assignment Replacement Field Tractor $ 12,000.00 Maintenance of our ball fields 2026 Parks & Recreation Subtotal $ 10,000.00

166 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Capital Administrative vehicle ‐ includes changeover and equipment 2026 Police Project Capital Project Chief of Police Vehicle $ 68,000.00 replacement as needed

Capital Provide duty and practice ammunition for carry and quilifications 2026 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

2026 Police Subtotal $ 78,000.00 Capital Replace Tree Infrastructure Depleted as a Result of Storm 2026 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease

Capital Replace 2015 Ford F‐350 2026 Public Works Capital Project $ 45,000.00 Replace Pickup Truck R‐7 Based on Vehicle Replacement Schedule Project Pickup Truck (R‐7)

Capital Replace 2015 Polaris Brutus 2026 Public Works Capital Project $ 30,000.00 Replace UTV R‐37 Based on Vehicle Replacement Schedule Project UTV (R‐37)

Capital Municipal Facilities Repair & 2026 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance 2026 Public Works‐ Capital Projects Fund Subtotal $ 350,000.00 NHR 2026 Public Works Sales NHR Sales Tax Street Improvements $ 500,000.00 Street Improvements per Street Sufficiency Study Tax 2026 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 500,000.00 2026 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Street preventative 2026 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually maintenance ‐ Crack Sealing Street Preventative 2026 Public Works MFT MFT Maintenance ‐ Pavement $ 35,000.00 Budget Amount to be Evaluated Annually Rejuvenation 2026 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually 2026 Public Works‐ MFT Fund Subtotal $ 230,000.00

167 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Water 2026 Public Works & Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements Sewer Water Repton ‐ Northgate to Water Main Replacement as part of the 10yr Capital 2026 Public Works & Water & Sewer Southcote, Loudon ‐ Northgate $ 1,950,000.00 Improvement Plan Sewer to Northwood Water Risk and Resilience Assesment EPA mandated assessment and report recertification due 5 yrs 2026 Public Works & Water & Sewer for Municipal Water Systems $ 15,000.00 after initial submittal Sewer Recertification 2026 Public Works‐ Water & Sewer Fund Subtotal $ 2,465,000.00

Administration/ Capital 2027 Finance Project Capital Project Server Replacement $ 29,000.00 3 year rotation server replacement

Administration/ Capital 2027 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

2027 Administration/Finance Subtotal $ 34,000.00

Community Capital 2027 Development Project Capital Project Marketing Plan $ 50,000.00 10 year update of current plan 2027 Community Development Subtotal $ 50,000.00

Capital 2027 Fire Project Capital Project Turnout Gear $ 25,000.00 Update turnout gear and other PPE 2027 Fire Subtotal $ 25,000.00

Parks and Capital Parks & Recreation Playground Equipment 2027 Recreation Project Assignment Replacement ‐ Blythe/Patriots $ 10,000.00 Playground Equipment replacement 2027 Parks & Recreation Subtotal $ 10,000.00

168 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Ford Police Interceptor or like vehicle Cross‐Over Patrol Vehicles ‐ Capital includes changeover, graphics, and equipment replacement as 2027 Police Project Capital Project Patrol Vehicle $ 68,000.00 needed Ford Police Interceptor or like vehicle Cross‐Over Patrol Vehicles ‐ Capital includes changeover, graphics, and equipment replacement as 2027 Police Project Capital Project Patrol Vehicle $ 68,000.00 needed

Capital Provide duty and practice ammunition for carry and quilifications 2027 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

2027 Police Subtotal $ 146,000.00 Capital Replace Tree Infrastructure Depleted as a Result of Storm 2027 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease

Capital Replace 2012 International 2027 Public Works Capital Project $ 250,000.00 Replace Plow Truck R‐4 Based on Vehicle Replacment Schedule Project Plow Truck (R‐4)

Capital Municipal Facilities Repair & 2027 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance 2027 Public Works‐ Capital Projects Fund Subtotal $ 525,000.00 NHR 2027 Public Works Sales NHR Sales Tax Street Improvements $ 500,000.00 Street Improvements per Street Sufficiency Study Tax 2027 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 500,000.00 Capital 2027 Public Works Capital Project Sidewalk Replacement $ 125,000.00 Ongoing Project

Capital Street preventative 2027 Public Works NHR Sales Tax $ 35,000.00 Budget Amount to be Evaluated Annually Project maintenance ‐ Crack Sealing

169 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Street Preventative Capital 2027 Public Works NHR Sales Tax Maintenance ‐ Pavement $ 35,000.00 Budget Amount to be Evaluated Annually Project Rejuvenation Capital 2027 Public Works NHR Sales Tax Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually Project 2027 Public Works‐ MFT Fund Subtotal $ 230,000.00 Water 2027 Public Works & Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements Sewer Water Michaux ‐ N. Delaplaine to Water Main Replacement as part of the 10yr Capital 2027 Public Works & Water & Sewer Akenside, Bartram ‐ Michaux $ 1,460,000.00 Improvement Plan Sewer to Nuttall 2027 Public Works‐ Water & Sewer Fund Subtotal $ 1,960,000.00

Administration/ Capital 2028 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

2028 Administration/Finance Subtotal $ 5,000.00

Community Capital Community Comprehensive 2028 Development Project Capital Project Plan $ 100,000.00 15 years after CBD Plan 2028 Community Development Subtotal $ 100,000.00

Capital 2028 Fire Project Capital Project 2028 Fire Subtotal $ ‐

Parks and Capital Parks & Recreation Copier/Printer/Fax Machine 2028 Recreation Project Assignment Replacement $ 13,000.00 Business Machine to serve entire department 2028 Parks & Recreation Subtotal $ 13,000.00

170 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Ford Police Interceptor or like vehicle Cross‐Over Patrol Vehicles ‐ Capital includes changeover, graphics, and equipment replacement as 2028 Police Project Capital Project Patrol Vehicle $ 68,000.00 needed Ford Police Interceptor or like vehicle Cross‐Over Patrol Vehicles ‐ Capital includes changeover, graphics, and equipment replacement as 2028 Police Project Capital Project Patrol Vehicle $ 68,000.00 needed

Capital Provide duty and practice ammunition for carry and quilifications 2028 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

Capital Patrol Unit Computer Getac , Panasonic or like computer along with hardware to 2028 Police Project Capital Project Replacement and Equipment $ 80,000.00 replace aging existing computers within the patrol units.

2028 Police Subtotal $ 226,000.00 Capital Replace Tree Infrastructure Depleted as a Result of Storm 2028 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease

Capital Replace 2015 Ford F‐350 Replace Water Truck R‐20 Based on Vehicle Replacement 2028 Public Works Capital Project $ 75,000.00 Project Water Truck (R‐20) Schedule

Capital Replace 2015 Ford F‐350 Replace Water Truck R‐21 Based on Vehicle Replacement 2028 Public Works Capital Project $ 75,000.00 Project Water Truck (R‐21) Schedule

Capital Municipal Facilities Repair & 2028 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance 2028 Public Works‐ Capital Projects Fund Subtotal $ 425,000.00 NHR 2028 Public Works Sales NHR Sales Tax Street Improvements $ 500,000.00 Street Improvements per Street Sufficiency Study Tax 2028 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 500,000.00 2028 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing

171 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Street preventative 2028 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually maintenance ‐ Crack Sealing Street Preventative 2028 Public Works MFT MFT Maintenance ‐ Pavement $ 35,000.00 Budget Amount to be Evaluated Annually Rejuvenation 2028 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually 2028 Public Works‐ MFT Fund Subtotal $ 230,000.00 Water 2028 Public Works & Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements Sewer Water W. Quincy ‐ Golf to S. Forbes, Water Main Replacement as part of the 10yr Capital 2028 Public Works & Water & Sewer W. Burlington ‐ Golf to N. $ 805,000.00 Improvement Plan Sewer Forbes 2028 Public Works‐ Water & Sewer Fund Subtotal $ 1,305,000.00

Administration/ Capital 2029 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

2029 Administration/Finance Subtotal $ 5,000.00

Community Capital 2029 Development Project Capital Project NONE $ ‐ N/A 2029 Community Development Subtotal $ ‐

Capital 2029 Fire Project Capital Project Turnout Gear $ 25,000.00 2029 Fire Subtotal $ 25,000.00

Parks and Capital Parks & Recreation 2029 Recreation Project Assignment Harrington Park Tennis Courts $ 27,000.00 Tennis Court Renovation and Fencing 2029 Parks & Recreation Subtotal $ 27,000.00

172 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

Capital Village Wide Camera Surveillance system that would track vehicle registrations 2029 Police Project Capital Project Surveillance System UPGRADE $ 60,000.00 entering various locations with in the corporate limits. UPGRADE

Capital Provide duty and practice ammunition for carry and quilifications 2029 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

Capital Administrative vehicle ‐ includes changeover and equipment 2029 Police Project Capital Project Chief of Police Vehicle $ 68,000.00 replacement as needed

2029 Police Subtotal $ 138,000.00 Capital Replace Tree Infrastructure Depleted as a Result of Storm 2029 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease Capital Municipal Facilities Repair & 2029 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance 2029 Public Works‐ Capital Projects Fund Subtotal $ 275,000.00 NHR 2029 Public Works NHR Sales Tax Street Improvements $ 500,000.00 Street Improvements per Street Sufficiency Study Sales 2029 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 500,000.00 2029 Public Works MFT MFT Sidewalk Replacement $ 125,000.00 Ongoing Street preventative 2029 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually maintenance ‐ Crack Sealing Street Preventative 2029 Public Works MFT MFT $ 35,000.00 Budget Amount to be Evaluated Annually Maintenance ‐ Pavement 2029 Public Works MFT MFT Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually 2029 Public Works‐ MFT Fund Subtotal $ 230,000.00 Water 2029 Public Works Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements & Water Gage ‐ Riverside Rd to S. Water Main Replacement as part of the 10yr Capital 2029 Public Works & Water & Sewer $ 2,150,000.00 Delaplaine Improvement Plan Sewer

173 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes 2029 Public Works‐ Water & Sewer Fund Subtotal $ 2,650,000.00

Administration/ Capital 2030 Finance Project Capital Project Computer Replacement $ 5,000.00 annual computer replacement

Administration/ Capital 2030 Finance Project Capital Project Server Replacement $ 29,000.00 3 year rotation server replacement

2030 Administration/Finance Subtotal $ 34,000.00

Community Capital 2030 Development Project Capital Project Software updates $ 45,000.00 10 year update 2030 Community Development Subtotal $ 45,000.00

Capital 2030 Fire Project Capital Project 2030 Fire Subtotal $ ‐ Playground Equipment Parks and Capital Parks & Recreation Replacement ‐ 2030 Recreation Project Assignment Harrington/Turtle $ 10,000.00 Playground Equipment replacement 2030 Parks & Recreation Subtotal $ 10,000.00 Ford Police Interceptor or like vehicle Cross‐Over Patrol Vehicles ‐ Capital includes changeover, graphics, and equipment replacement as 2030 Police Project Capital Project Patrol Vehicle $ 68,000.00 needed Ford Police Interceptor or like vehicle Cross‐Over Patrol Vehicles ‐ Capital includes changeover, graphics, and equipment replacement as 2030 Police Project Capital Project Patrol Vehicle $ 68,000.00 needed

Capital Provide duty and practice ammunition for carry and quilifications 2030 Police Project Capital Project Patrol Ammunition $ 10,000.00 for each officer as required by state mandate.

2030 Police Subtotal $ 146,000.00

174 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes Capital Replace Tree Infrastructure Depleted as a Result of Storm 2030 Public Works Capital Project Reforestation $ 25,000.00 Project Damage and Disease Capital Replace 2015 Caterpillar 930 Replace Caterpillar Loader R‐9 Based on Vehicle Replacement 2030 Public Works Capital Project $ 275,000.00 Project M Loader (R‐9) Schedule Capital Municipal Facilities Repair & 2030 Public Works Capital Project $ 250,000.00 Misc R&M Items Derived From the Williams Study Project Maintenance

2030 Public Works‐ Capital Projects Fund Subtotal $ 550,000.00 NHR 2030 Public Works Sales NHR Sales Tax Street Improvements $ 500,000.00 Street Improvements per Street Sufficiency Study Tax 2030 Public Works‐ Capital Projects Fund (NHR Sales Tax Funded) Subtotal $ 500,000.00 Capital 2030 Public Works Capital Project Sidewalk Replacement $ 125,000.00 Ongoing Project

Capital Street preventative 2030 Public Works NHR Sales Tax $ 35,000.00 Budget Amount to be Evaluated Annually Project maintenance ‐ Crack Sealing Street Preventative Capital 2030 Public Works NHR Sales Tax Maintenance ‐ Pavement $ 35,000.00 Budget Amount to be Evaluated Annually Project Rejuvenation Capital 2030 Public Works NHR Sales Tax Pavement Markings $ 35,000.00 Budget Amount to be Evaluated Annually Project

2030 Public Works‐ MFT Fund Subtotal $ 230,000.00 Water 2030 Public Works & Water & Sewer Sewer Improvements $ 500,000.00 Ongoing Sewer System Improvements Sewer Water Olmsted ‐ Riverside Rd to Water Main Replacement as part of the 10yr Capital 2030 Public Works & Water & Sewer $ 2,220,000.00 Harlem Improvement Plan Sewer

175 Village Of Riverside Capital Expense Progression ‐ Fiscal Year 2021

Year Dept. Fund Funding Source Equipment/Project Cost Notes

2030 Public Works‐ Water & Sewer Fund Subtotal $ 2,720,000.00

TOTAL $ 41,967,833.00

176 MEMORANDUM—FINANCE DEPARTMENT

To: Jessica Frances, Village Manager From: Karin Johns, Finance Director

FINANCE Re: Administrative and Finance Capital Improvement Plan Requests DEPARTMENT Date: August 25, 2020

Computer Replacement Program

The Village’s technological infrastructure needs annual attention. These are computer replacements based on the computer replacement schedule.

The annual computer replacements were previously budgeted out of operations before 2018.

The budget for this project is $5,000.

Server Replacement Program

The Village’s technological infrastructure needs annual attention. These are server replacements based on the server replacement schedule.

The budget for this project is $25,000.

IT Network Improvements

The Village’s technological infrastructure needs annual attention. Staff has received quotes from Client First, our current IT Consultant regarding network improvements that are needed including Active Directory upgrades and redesigns, Security enhancements and upgrades to our infrastructure and policy updates for disaster recovery.

The Village plans on issuing an RFP for IT Consultants before the end of the year, however significant work will need to be done on the Village’s network to maintain a secure environment and leverage future technology upgrades for all departments.

This project is split between Water Sewer and Capital Funds.

The budget for this project is $40,000.

Digital Document Management Software

The Village is currently maintaining paper records in very limited space. The Village is required to house many records in perpetuity due to the Record’s

Retention Act. These records are currently stored in Village Hall and in the Youth Center.

A Digital Document Management software would help staff to digitize many document files. This software would create staff efficiencies in being able to search these documents and respond to FOIAs in the required time frame.

This project is split between Water Sewer and Capital Funds.

The budget for this project is $17,000.

177 MEMORANDUM—COMMUNITY DEVELOPMENT DEPARTMENT

To: Karin Johns, Finance Director From: Sonya Abt, AICP, Community Development Director CC: Jessica Frances, Village Manager COMMUNITY Re: CD Department’s 2021 Capital Improvement Budget DEVELOPMENT Date: August 10, 2020

E. BURLINGTON STREETSCAPE

This is a carryover item. The Village has not received the final bill from IDOT for this project. Staff anticipates the final bill to be approximately $31,000.

METRA PEDESTRIAN ACCESS IMPROVEMENT PROJECT

This is a carryover item. The Village has not received the final bill from IDOT for this project. Staff anticipates the final bill to be approximately $48,000.

DES PLAINES RIVER TRAIL EXTENSION – PRELIMINARY ENGINEERING

This is a carryover item from 2020. The engineering agreement will not be approved by IDOT until late2020. Preliminary Engineering is not likely to begin until 2021

The Forest Preserve has worked with the area communities on a planning study of the extension of the Des Plaines River Trail south towards the Portage Site. The plan recommends a route that extends through Riverside, Brookfield and Lyons. WCMC has identified this regional trail as a priority project and using STP funds will fund the Phase 1 Engineering for the trail in 2020. Initial estimates for Phase 1 Engineering (i.e. preliminary engineering) are $415,000; a local match is required for STP grants. One of the member communities of the study will need to serve as the lead agency and the local match could then be divided amongst the four parties (Riverside, Brookfield, Lyons and the Forest Preserve District) through intergovernmental agreements. The total local match would be $83,000. If Riverside commits to being the lead agency community for the STP funds, the Village would be responsible for managing the project and paying the related costs. The Village would then invoice the other communities for their share.

The village share of this project is $32,333.

FAÇADE IMPROVEMENT PROGRAMS – CBD

The Village adopted a façade improvement grant program in 2017 to provide incentives for businesses in the central business district to reinvest in their businesses and improve their facades with a 50% grant (not to exceed $5,000) from the Village. Staff is recommending continuing the program in 2021 to assist downtown businesses with recovery from the pandemic.

The budget for this project is $7,500.

178

MEMORANDUM—COMMUNITY DEVELOPMENT DEPARTMENT

FAÇADE IMPROVEMENT PROGRAMS –BUSINESS DISTRICT NO. 2

The Village adopted a façade improvement grant program in 2017 to provide incentives for businesses in the central business district to reinvest in their businesses and improve their facades with a 50% grant (not to exceed $5,000) from the Village. Staff is recommending creating a similar program for Harlem Business District No. 2 located on Harlem Avenue between Addison and Lawton and along E. Burlington.

The budget for this project is $7,500.

GATEWAY SIGNAGE

The CMAP CBD Plan recommended improved wayfinding signage. The Village worked with a consultant to design wayfinding signage to reflect the Village’s branding. The Village is proposing two gateway signs along Harlem Avenue. These will require IDOT approval before installation. The Village is installing two directional signs near the Zoo’s south entrance which should be completed before the end of 2020.

The budget for this project is $8,500.

QUINCY STREETSCAPE – PHASE 2 DESIGN ENGINEERING

The CMAP CBD Plan recommended streetscape improvements as well as the addition of street trees to Quincy St. This project extends the streetscape improvements in the downtown along Quincy Street to the edge of the CBD and down Riverside Rd to the Town Hall/Police Station. The Village applied for an ITEP grant for these improvements in 2017 and was awarded $10,000 for Phase 1 Engineering. An application is being submitted for the current ITEP grant cycle. The Village estimates the design engineering to cost $50,000 (This cost includes a 20% contingency on the original 2017 cost estimate to take into account possible inflation.). If grant funding is approved; ITEP grants cover 80% of eligible costs which includes design (or Phase 2) engineering.

The budget for this project is $50,000. The Village share after grant funding would be $10,000. This item is grant dependent.

179

MEMORANDUM—COMMUNITY DEVELOPMENT DEPARTMENT

MARKET STUDY/ECONOMIC DEVELOPMENT PLAN

A market study for the Harlem Corridor will provide important information about economic development potential along the Corridor and allow the Village to make informed decisions regarding economic incentives and economic development efforts. A market study would include site analyses, retail supply mapping and cluster analyses, trade area leakage analysis, presence absence analyses, tenant requirements and site requirements research as well as interviews with property owners, brokers, developers etc. to help inform an implementation strategy which would include priority tenant types and priority sites along the corridor.

The budget for the Harlem Corridor portion is $45,000.

A market study for the downtown is more difficult to outline a clear scope of work for. Competitive supply work conducted for the Harlem Corridor could be helpful, but some initial work would need to be done to establish a clear scope of work for the downtown. This would include: • Discussions with staff to get clarity on the policy goals of the Village for the downtown • Interviewing property owners/brokers/tenants to identify key challenges to leasing/operating retail space in the downtown and alternative nearby locations that compete with the downtown • Downtown supply mapping which would create a base map of downtown tenants and spaces with square footages, depths, asking rents and some sense of the condition of the space.

This information will help identify next steps.

The budget for the initial Central Business District research is $10,000.

180 MEMORANDUM—RIVERSIDE FIRE DEPARTMENT OFFICE OF THE FIRE CHIEF To: Jessica Frances, Village Manager From: Matt Buckley, Fire Chief Re: 2021 Capital Improvement Plan Detail Date: August 31, 2020

Matthew Buckley Please accept this reviewed and revised Capital Improvement Plan memorandum Fire Chief from the Department of Fire/Rescue. This memorandum is being provided to summarize the proposed CIP items for Fiscal Year 2021 Budget. William Sherman Deputy Chief

Replacement of Engine 1621

The Riverside Fire Department is requesting funding for FY2021 in the amount of $750,000. This funding is for the replacement of Engine (Unit #1621), which is a 2003 E-One Fire Engine.

The Department has consulted with our mechanic, Terry Eckert from Eckert Enterprises regarding this vehicle. Mr. Eckert is a certified Emergency Vehicle Technician (EVT) mechanic. He specializes in the repair of fire vehicles and ambulances. It is his recommendation to replace the 2003 E-One Engine (Unit #1621) and keep the 1996 E-One Custom Engine in operation.

The cost associated with keeping Engine (Unit #1611) is minimal considering the condition of this vehicle. The 1996 Engine (Unit #1611) was evaluated by Mr. Eckert and his analysis is that the vehicle is currently in much better mechanical condition as compared to the 2003 Engine (Unit #1621). The Fire Department has maintained this custom vehicle and it is currently in better condition than the 2003 Engine. The reason that Unit #1611 is a custom vehicle and has retained its value is twofold due to the following:

• This vehicle was designed and built speciﬁcally for the Riverside Fire Department. It was designed to carry all of our rescue equipment and additional supplies. This vehicle is currently housed at our Fire Station #1. • This vehicle was built with upgraded speciﬁcations. It was constructed utilizing stainless steel, which prevents rust/corrosion and structural damage to the frame and body of the vehicle. This construction detail has proved its value by

181 MEMORANDUM—RIVERSIDE FIRE DEPARTMENT

OFFICE OF THE FIRE CHIEF

designing a vehicle that will hold up better to the elements and weather related conditions.

Currently, Engine Unit #1621 is utilized everyday as our frontline response vehicle. It responds to all fire and EMS related incidents. Below is a breakdown of mileage and engine hours for both of our engines:

Engine Unit #1611 1996 E-One Custom 33102 miles 3426.5 engine hours

Engine Unit #1621 2003 E-One 75584 miles 8625.9 engine hours

Engine Unit #1621 has far more miles of operation and engine hours than Engine Unit #1611. In the fire service, we look at the miles on the vehicle, but more importantly, the engine hours. Our vehicles are parked on scenes, sometimes for hours with the engine at high RPM’s to provide power for the vehicle pumps. This means that the wheels are not moving, but the engine is operating at a high RPM (like driving down the highway) to push water through the vehicle and into the hoses. Therefore, engine hours are sometimes more tell-tale than mileage, when discussing fire vehicles.

Firefighting Gear Replacement

Beginning in 2017, the Fire Department began incorporating the replacement of firefighting gear into the Capital Improvement Projects (CIP) process. Previous to this program the Fire Department would purchase approximately 5 sets of firefighting gear from the operating budget. The decision to change this process to purchase 10 sets of gear every two years has been a beneficial program for the Fire Department to ensure firefighter safety. It assists with the budgeting process and keeps our firefighters within the life expectancy and NFPA standards for protective clothing. In 2021 the Fire Department is requesting $25,000 to replace 6-8 sets of firefighting gear.

182 MEMORANDUM—PARKS & RECREATION DEPARTMENT

To: Jessica Frances, Village Manager Village Board President Sells and Board of Trustees From: Ron Malchiodi, Director of Parks & Recreation CC: Karin Johns, Finance Director Re: 2021 Capital Project Expenses Date: July 23, 2020

The following is a memo to provide additional information in regard to the proposed Capital Projects for 2021.

The effects of COVID-19 had a significant impact on the community and department’s ability to generate revenue. With that impact, coupled with the department’s annual financial responsibility for the property at 43 E. Quincy, it is my recommendation that we defer all Capital Projects for 2021.

While we will continue monitor all buildings and equipment to make recommendations, the projects that were budgeted for 2021 can be deferred to future years.

As always, the department remains available for any further questions or concerns.

183 MEMORANDUM—RIVERSIDE POLICE DEPARTMENT OFFICE OF THE CHIEF OF POLICE To: Village Manager Jessica Frances and Finance Director Karin Johns From: Thomas Weitzel, Police Chief CC: Deputy Chief Bill Gutschick and Lt. Frank Lara Re: CIP Budget Justification Memorandum-2021 Budget Date: August 11, 2020

Thomas Q. Weitzel PATROL VEHICLES Chief of Police The police department is requesting three new patrol vehicles. These are not additions; William Gutschick they are replacements to the current fleet. We have been keeping these squad cars Deputy Chief of Police longer and longer, and it is essential that we replace them for both efficiency and proper police response. The police department will submit all verification paperwork if these Frank Lara line items are kept in the budget. That would include maintenance schedules, mileage, Operations Lieutenant idle hours, and all related information to the current vehicles. If there is a vehicle that can be eligibly rolled down to another department, we will do so. If not, the current Pamela S. McCall Executive Assistant to vehicles will be traded in to reduce the overall cost of the purchase of the squad car. the Chief of Police Note that Ford has raised the base price of their squad car for 2021 (while that has not come out yet, they have stated they are going to). The police department would utilize the state bid to obtain the best price for the squad car purchase.

AVIGILON SURVEILLANCE CAMERA SYSTEM

The police department has budgeted $40,000.00 to keep this program going. It has been an extremely successful program and has solved numerous criminal incidents in Riverside including misdemeanors, felonies, and traffic incidents - some of them very serious. The camera system played a major role in two home invasions that Riverside experienced; both cameras are assisting in the investigation and, in one case so far, assisted in the arrest by allowing RPD to obtain vehicle information. Requesting that the $40,000.00 be kept in the CIP budget and that a schedule, location and backup for placement of future cameras, all in the public way, would be submitted, if kept in the budget.

PATROL RIFLES

Current patrol rifles are 18 years old. They are worn, outdated and there are no current replacement parts for these patrol rifles. I am requesting that we purchase new patrol rifles for emergency situations only.

184 PAINTING INSIDE OF POLICE STATION

I am asking for the police facility to be painted in 2021. This is really needed and goes a long way towards supporting employee morale. We could contract with a company or possibly use Public Works, if the village wishes.

These are my justifications for the items in my 2021 Capital Improvement Budget. If you need additional information, please contact me.

185 MEMORANDUM—PUBLIC WORKS DEPARTMENT

To: Jessica Frances, Village Manager From: Edward Bailey, Director of Public Works/Dan Tabb PW Superintendent Re: Proposed 2021 Department of Public Works Capital Budget Date: August 11, 2020

Replace 2004 Pick-up Truck - $45,000

The Department proposes to replace its 2004 GMC pickup truck. The odometer reading is 79,559 and the vehicle is currently out of service due to cost effectiveness of repair issues. The Village’s Vehicle/Equipment Replacement Policy recommends that pickup trucks be planned for replacement at a 10 year and/or 50,000 mile cycle. The primary role for the vehicle is to support landscape maintenance activities during the summer months, parking lot snow plowing during the winter and general transportation throughout the remainder of the year.

Reforestation - $25,000

The Village has historically budgeted approximately $20,000 per year for replacement of trees lost to disease, damage or other causes. On average, approximately 100 trees are lost annually. 50 – 60 trees would be planted with the proposed budget amount.

Municipal Facilities Repair and Maintenance Fund - $250,000

Village staff proposes the establishment of a Municipal Facilities Repair and Maintenance Fund that would be comprised of a variety of repair and maintenance needs instead of budgeting for items individually. While the fund would allow for prioritization of repairs, funding would be available for issues that develop during the year and may supplant some items that were planned for the budget year. Items identified for funding in the 2021 Municipal Facilities Repair and Maintenance Fund are tuck-pointing of the Water Tower/Parks and Recreation Department low, limestone block wall, Phase I of an architectural study to investigate and propose a solution to the Water Tower paint failure problem (architectural proposal from KOO, LLC accompanies this memorandum), replacement of the Village Hall roof (while no roof leaking has been experienced, the roof is beyond its useful life and, ideally, the roof is replaced before the structure is tuck-pointed), and miscellaneous items from the Williams facilities study that were identified for repair. Items would be presented to the Board of Trustees on an individual basis for consideration and approval.

186

MEMORANDUM—VILLAGE OF RIVERSIDE

Tuck-point Village Hall - $350,000

The Village Hall masonry joints are severely deteriorated. This project proposes a careful, historically faithful masonry repair and tuck-pointing project (masonry condition report from Brush Architects accompanies this memorandum). Village Hall roof replacement, included in the proposed Municipal Facilities Repair and Maintenance Fund, would ideally precede masonry repair and tuck-pointing project. It would also be ideal for Village Hall masonry repair and tuck-pointing to proceed concurrently with a similar Riverside Township Hall project to assure continuity and mortar joint color consistency. The Riverside Township Hall masonry condition is similar to that of the Village Hall.

Guthrie Park Electrification - $15,000

Village staff proposes elimination of this budget item which is a carryover from the 2020 Capital Budget. The goal was to provide enough of an electrical supply to eliminate the need for renting the electrical panel that is used to support, primarily, the July 3rd celebration and was to be funded by the 2019 State Capital Bill allocation for Green Space Improvements. However, the Parks and Recreation Director has indicated that the electrical supply would not be necessary and staff has learned that actual funding of the 2019 State Capital Bill allocation for Green Space Improvements is probably several years out.

CBD Planter Refresh to Include Train Station - $10,000

The Train Station planting bed budget item is a carryover from the 2020 Capital Budget and includes a visitation of the CBD planting beds after their initial planting during the Streetscape project. In the years since the Streetscape project it is evident which of the original plantings survived and/or flourished in the CBD environment and which planters will benefit from additional plants. The planting beds in front of the Train Station would also be addressed with this budget item. This initiative will be focused on augmenting existing perennial plantings to fill in open areas and seek three season color in the beds. Plantings of annuals in the planting beds are not anticipated because of the expense and care that would be required.

Electric Vehicle Charging Station - $5,000

As the number of electrically powered vehicles has grown this would be a pilot project to help support and encourage electrical vehicle use. A potential location for a charging station(s) has not been identified.

Traffic Calming Measures - $20,000

The budget item is proposed in conjunction with Riverside Police Department and could include installing additional speed humps and other measures identified in discussion between Village staff and the Board of Trustees. Speed hump literature seems to suggest that, to be most effective, the devices should be placed approximately 500 feet apart.

187

MEMORANDUM—VILLAGE OF RIVERSIDE

26th Street Trolley Stop Rehab - $19,500

Many years ago a trolley operated in the Riverside area and there are two original remaining trolley stops in Riverside. The brown painted, wood structures are located at the intersection of Northgate Road and Des Plaines Avenue and the other is on 26th Street immediately west of S Harlem Avenue. Neither is associated with current PACE bus service and has primarily historic significance. The concrete base of the 26th Street trolley stop is deteriorating causing the wood structure to subside and list to one side. This proposed budget item would replace the concrete foundation and replace those parts of rotted wooden structure (cost proposal from F. H. Paschen accompanies this memorandum).

Various Alley Resurfacing/Reconstructing – $321,000-$419,500 (concrete vs “green” paver)

This budget item would be focused on three alleys. One is the Kent Road Alley which begins on the east end of Kent Road traveling north to an outlet on S Harlem Avenue. Village staff submitted an unsuccessful grant application to the MWRD during 2020 to convert the alley into a permeable surface. The alley was surfaced with asphalt at one time but has deteriorated to the point that patching is nearly futile. Two single family homes outlet directly onto the alley as well as 5 multi-tenant buildings. The alley connects to a north-south alley between Kent Road and Lindberg Road. That alley, whose residents potentially are users of the Kent Road alley, serves 8 multi-tenant buildings. The second is a dead end alley between Longcommon Road and Kent Road and outlets onto Selborne Road. The third is a half block long, east-west alley immediately north of Forest Avenue that outlets onto Lincoln Avenue. The cost estimate on the low end is for concrete alleys. The cost estimate on the high end is for “green” paver brick style alleys similar to the alleys located between Kent Road and York Road.

Sidewalk Replacement - $125,000

This budget item is for ongoing improvement to the Village’s 47 mile long sidewalk network.

Longcommon Pedestrian Crossing - $45,000

This item was prompted by resident inquiries regarding safe pedestrian access from the intersection of Shenstone Road and Longcommon Road to Nuttall Road as well as ADA compliant access to Big Ball Park. A proposed ADA compliant sidewalk would be constructed from the Shenstone/Longcommon intersection across the Longcommon with spurs to Big Ball Park and Turtle Park (Pedestrian crossing analysis and recommendation from KLOA accompanies this memorandum).

Street Preventive Maintenance – Crack Sealing - $35,000

This is an ongoing, critical element to extending the life of Village streets after resurfacing. The most cost effective time to crack seal is 3-5 years after resurfacing.

188

MEMORANDUM—VILLAGE OF RIVERSIDE

Street Preventive Maintenance – Pavement Rejuvenation - $35,000

Pavement rejuvenation is another valuable action to extend the life of Village street system by rejuvenating the pavement’s asphalt binding agent. The most cost effective time for pavement rejuvenation is 1-3 years after resurfacing.

Pavement Markings - $35,000

This item is to renew deteriorated thermo-plastic pavement markings throughout the Village. Thermo- plastic pavement markings have 3-5 year life span.

DPW Communications Tower - $75,000

A new communications tower would be constructed at the Department of Public Works facility which would improve the efficiency of water meter reading, improve operability of the Department’s computer and software systems and may provide for additional Village communication improvements, if not immediately, sometime in the future. The approximated cost is pending soil borings to be completed at the proposed location.

North Riverside Water System Standpipe - $325,000

Riverside entered into an Intergovernmental Agreement with North Riverside for use and support of the Riverside water system from the standpipe which is located in North Riverside immediately southeast of the North Riverside Shopping Mall. The agreement requires Riverside to share a percentage of the Standpipe maintenance costs. North Riverside intends to repaint the Standpipe during 2021. Riverside’s projected share of the repainting is $325,000.

189 Riverside Road Improvements 2021

DESCRIPTION Rehabilitated 2020 Rebabilitated 2004- 2008 Rehabilitated 2009- 2014 Rehabilitated 2014 Rehabilitated 2015 Rehabilitated 2016 Rehabilitated 2017 Rehabilitated 2018 Rehabilitated 2019

190 Date: 8/28/2020 Village of Riverside Storm Sewer Capacity / Separation Improvements Updated Estimate of Cost 8/28/2020

SEWER WATER MAIN ROADWAY PRELIMINARY DESIGN CONSTRUCTION TOTAL ESTIMATED PROJECT DESCRIPTION OF WORK SEPARATION ESTIMATED COST ESTIMATED COST ENGINEERING ENGINEERING ENGINEERING COST IMPROVEMENTS OLMSTEAD SEWER SEPARATION PROJECT SEWER SEPARATION $1,800,000.00 - - $45,000.00 $117,000.00 $144,000.00 $2,106,000.00 OLMSTEAD WATERMAIN AND RESURFACE - $990,000.00 $328,314.00 - $85,690.41 $105,465.12 $1,509,469.53 HERBERT WATERMAIN AND RESURFACE - $280,000.00 $95,676.00 - $24,418.94 $30,054.08 $430,149.02 GAGE WATERMAIN AND RESURFACE - $960,000.00 $304,080.00 - $94,806.00 $101,126.40 $1,460,012.40 TOTAL: $1,800,000.00 $2,230,000.00 $728,070.00 $45,000.00 $321,915.35 $380,645.60 $5,505,630.95

LONGCOMMON SEWER SEPARATION AND SEWER SEPARATION AND UNDERGROUND STORAGE VAULT PROJECT STORAGE VAULT $2,800,000.00 N/A INCLUDED $56,000.00 $168,000.00 $224,000.00 $3,248,000.00 TOTAL: $2,800,000.00 $56,000.00 $168,000.00 $224,000.00 $3,248,000.00

NUTTAL SEWER SEPARATION PROJECT SEWER SEPARATION $685,000.00 N/A INCLUDED $17,125.00 $47,950.00 $54,800.00 $804,875.00 TOTAL: $685,000.00 $17,125.00 $47,950.00 $54,800.00 $804,875.00

GRAND TOTAL: $9,558,505.95

191

DEBT SERVICE FUND

SUMMARY To account for the receipt of property taxes and other monies in order to pay principal, interest and fees on bonded indebtedness.

192 VILLAGE OF RIVERSIDE 2021 BUDGET

FUND: Debt Service Fund 40

ACTUAL 2013 2014 2015 2016 2017 2018 2019 2020 2020 2021 % ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED BUDGET CH. FROM

FUND BALANCE, $ 275,232 $ 273,345 $ 294,327 $ 314,305 $ 333,472 $ 355,753 $ 378,015 $ 404,067 $ 404,067 $ 431,398 6.76%

REVENUES Property Taxes $ 565,305 $ 576,417 $ 589,311 $ 594,093 $ 597,651 $ 591,608 $ 601,133 $ 588,500 $ 621,194 $ 600,869 -3.27% Investment Income 145 782 1,058 1,024 2,875 8,424 7,780 - - 5,750 0.00% Other Revenue - 360 ------0.00% Bond Proceeds 559,000 - 604,000 - 611,000 - - - - - 0.00% Total Revenues $ 1,124,450 $ 577,559 $ 1,194,369 $ 595,117 $ 1,211,526 $ 600,032 $ 608,913 $ 588,500 $ 621,194 $ 606,619 -2.35%

EXPENDITURES Principal $ 526,000 $ 538,000 $ 488,000 $ 485,000 $ 499,000 $ 501,000 $ 520,000 $ 540,000 505,000 $ 524,000 3.76% Interest 42,594 17,346 81,274 87,091 75,608 73,270 60,360 47,000 86,613 76,869 -11.25% Payment to Escrow Agent 543,550 - 586,000 594,300 - - - - - 0.00% Fees 14,193 1,231 19,117 3,859 20,337 3,500 2,501 1,500 2,250 5,750 155.56% Total Expenditures $ 1,126,337 $ 556,577 $ 1,174,391 $ 575,950 $ 1,189,245 $ 577,770 $ 582,861 $ 588,500 $ 593,863 $ 606,619 2.15%

Net Revenues & Expenditures $ (1,887) $ 20,982 $ 19,978 $ 19,167 $ 22,281 $ 22,262 $ 26,052 $ - $ 27,331 $ - -100.00%

Other Financing Sources (Uses) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 0.00%

Net Revenues & Expenditures $ (1,887) $ 20,982 $ 19,978 $ 19,167 $ 22,281 $ 22,262 $ 26,052 $ - $ 27,331 $ - -100.00%

FUND BALANCE, DECEMBER 31 $ 273,345 $ 294,327 $ 314,305 $ 333,472 $ 355,753 $ 378,015 $ 404,067 $ 404,067 $ 431,398 $ 431,398 0.00%

193 VILLAGE OF RIVERSIDE

OUTSTANDING DEBT AS OF

December 31, 2020

194 VILLAGE OF RIVERSIDE SUMMARY OF OUTSTANDING DEBT- BY ISSUANCE As of December 31, 2020

Payment Original Principal Interest Total Year of Date Type Source Principal Remaining Remaining Remaining Maturity

GENERAL OBLIGATION BONDS 2010 Refunding Bonds (ARS) - (Abate) Tax Levy $ 2,250,000 $ 245,000 $ 9,800 $ 254,800 2021 2015 GO Bonds Tax Levy 2,155,000 960,000 98,000 1,058,000 2024 2020A GO Bonds Tax Levy 1,015,000 725,000 95,250 820,250 2024 2020C GO Limited Tax Bonds - (Abate) Tax Levy 226,000 226,000 3,093 229,093 2022 Sub-total$ 5,646,000 $ 2,156,000 $ 206,143 $ 2,362,143

REVENUE BONDS 2011 GO Refunding Bonds (ARS)- (Abate) Water Revenues 2,175,000 1,165,000 70,231 1,235,231 2023 Sub-total$ 2,175,000 $ 1,165,000 $ 70,231 $ 1,235,231

LOANS 2011 IEPA Loan L17-432200 Water Revenues$ 1,531,293 $ 806,637 $ - $ 806,637 2030 2011 IEPA Loan L17-432300 Water Revenues 377,165 193,418 - 193,418 2030 Sub-total$ 1,908,458 $ 1,000,055 $ - $ 1,000,055

BUSINESS TYPE TOTALS$ 4,083,458 $ 2,165,055 $ 70,231 $ 2,235,287

GRAND TOTALS$ 9,729,458 $ 4,321,055 $ 276,374 $ 4,597,429

195 VILLAGE OF RIVERSIDE SUMMARY OF OUTSTANDING DEBT SERVICE- BY YEAR As of December 31, 2020

Water and Sewer Fund Year Principal Interest Total 2021 475,006 38,631 513,637 2022 495,006 23,700 518,706 2023 495,006 7,900 502,906 2024 100,006 - 100,006 2025 100,006 - 100,006 2026 100,006 - 100,006 2027 100,006 - 100,006 2028 100,006 - 100,006 2029 100,006 - 100,006 2030 100,006 - 100,006 Total:$ 2,165,055 $ 70,231 $ 2,235,287

Debt Service Fund Year Principal Interest Total 2021 769,000 86,669 855,669 2022 492,000 58,274 550,274 2023 415,000 39,750 454,750 2024 480,000 21,450 501,450 Total:$ 2,156,000 $ 206,143 $ 2,362,143

196 Village of Riverside - Debt Service by Year

900,000

800,000

700,000

600,000

500,000

400,000

300,000

200,000

100,000

- 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 General Debt Water & Sewer Debt

197 VILLAGE OF RIVERSIDE General Obligation Refunding Bonds, Series 2010A (Alternate Revenue Source)

Due Principal Coupon Interest Annual Date Amount Rate Amount Total 6/1/2021 - - 4,900.00 12/1/2021 245,000.00 4.00% 4,900.00 254,800.00 Totals$ 245,000.00 N/A $ 9,800.00 $ 254,800.00

Original Issuance Amount: $ 2,250,000

Original Issuance Date: December 16, 2010

198 VILLAGE OF RIVERSIDE General Obligation Refunding Bonds, Series 2011 (Alternate Revenue Source)

Due Principal Coupon Interest Annual Date Amount Rate Amount Total 5/1/2021 375,000.00 3.75% 22,831.25 11/1/2021 - - 15,800.00 413,631.25 5/2/2022 395,000.00 4.00% 15,800.00 11/2/2022 - - 7,900.00 418,700.00 5/1/2023 395,000.00 4.00% 7,900.00 402,900.00 Totals$ 1,165,000.00 N/A $ 70,231.25 $ 1,235,231.25

Original Issuance Amount: $ 2,175,000

Original Issuance Date: July 12, 2011

199 VILLAGE OF RIVERSIDE General Obligation Bonds, Series 2015

Due Principal Coupon Interest Annual Date Amount Rate Amount Total 6/1/2021 - - 19,200.00 12/1/2021 225,000.00 4.00% 19,200.00 263,400.00 6/1/2022 - - 14,700.00 12/1/2022 235,000.00 4.00% 14,700.00 264,400.00 6/1/2023 - - 10,000.00 12/1/2023 245,000.00 4.00% 10,000.00 265,000.00 6/1/2024 - - 5,100.00 12/1/2024 255,000.00 4.00% 5,100.00 265,200.00 Totals$ 960,000.00 N/A $ 98,000.00 $ 1,058,000.00

Original Issuance Amount: $ 2,155,000

Original Issuance Date: January 8, 2015

200 VILLAGE OF RIVERSIDE General Obligation Bonds, Series 2020A

Due Principal Coupon Interest Annual Date Amount Rate Amount Total 6/1/2021 - - 18,125.00 12/1/2021 165,000.00 5.00% 18,125.00 201,250.00 6/1/2022 - - 14,000.00 12/1/2022 165,000.00 5.00% 14,000.00 193,000.00 6/1/2023 - - 9,875.00 12/31/2023 170,000.00 5.00% 9,875.00 189,750.00 6/1/2024 - - 5,625.00 12/1/2024 225,000.00 5.00% 5,625.00 236,250.00 Totals$ 725,000.00 N/A$ 95,250.00 $ 820,250.00

Original Issuance Amount: $ 1,015,000

Original Issuance Date: February 6, 2020

201 VILLAGE OF RIVERSIDE General Obligation Limited Tax Bonds, Series 2020C

Due Principal Coupon Interest Annual Date Amount Rate Amount Total 12/1/2021 134,000.00 0.95% 2,218.57 136,218.57 6/1/2022 - - 437.00 12/1/2022 92,000.00 0.95% 437.00 92,874.00 Totals$ 226,000.00 N/A$ 3,092.57 $ 229,092.57

Original Issuance Amount: $ 226,000

Original Issuance Date: November 19, 2020

202 VILLAGE OF RIVERSIDE IEPA Loan L17-432200

Due Principal Interest Interest Annual Date Amount Rate Amount Total 5/11/2021 40,331.87 - - 11/11/2021 40,331.87 - - 80,663.74 5/11/2022 40,331.87 - - 11/11/2022 40,331.87 - - 80,663.74 5/11/2023 40,331.87 - - 11/11/2023 40,331.87 - - 80,663.74 5/11/2024 40,331.87 - - 11/11/2024 40,331.87 - - 80,663.74 5/11/2025 40,331.87 - - 11/11/2025 40,331.87 - - 80,663.74 5/11/2026 40,331.87 - - 11/11/2026 40,331.87 - - 80,663.74 5/11/2027 40,331.87 - - 11/11/2027 40,331.87 - - 80,663.74 5/11/2028 40,331.87 - - 11/11/2028 40,331.87 - - 80,663.74 5/11/2029 40,331.87 - - 11/11/2029 40,331.87 - - 80,663.74 5/11/2030 40,331.87 - - 11/11/2030 40,331.87 - - 80,663.74 Totals$ 806,637.40 - $ - $ 806,637.40

Original Loan Amount: $ 1,531,293

Original Loan Date: November 2011

203 VILLAGE OF RIVERSIDE IEPA Loan L17-432300

Due Principal Interest Interest Annual Date Amount Rate Amount Total 5/1/2021 9,670.90 - - 11/1/2021 9,670.90 - - 19,341.80 5/1/2022 9,670.90 - - 11/1/2022 9,670.90 - - 19,341.80 5/1/2023 9,670.90 - - 11/1/2023 9,670.90 - - 19,341.80 5/1/2024 9,670.90 - - 11/1/2024 9,670.90 - - 19,341.80 5/1/2025 9,670.90 - - 11/1/2025 9,670.90 - - 19,341.80 5/1/2026 9,670.90 - - 11/1/2026 9,670.90 - - 19,341.80 5/1/2027 9,670.90 - - 11/1/2027 9,670.90 - - 19,341.80 5/1/2028 9,670.90 - - 11/1/2028 9,670.90 - - 19,341.80 5/1/2029 9,670.90 - - 11/1/2029 9,670.90 - - 19,341.80 5/1/2030 9,670.90 - - 11/1/2030 9,670.90 - - 19,341.80 Totals$ 193,418.00 - $ - $ 193,418.00

Original Loan Amount: $ 377,165

Original Loan Date: November 2011

204

[Type text]

WATER AND SEWER FUND

SUMMARY Water and Sewer Fund- to account for the provision of water and wastewater services to the residents of the Village. All activities necessary to provide such service are budgeted for in this fund.

During 2020 the Public Works Department oversaw the Railroad Watershed Outfall project. This project was responsible for disconnecting a 24” storm sewer that drained the area west of First Avenue. This storm sewer originally tied into a combined sewer east of the Des Plaines River. The storm sewer was redirected into the river allowing all the rain water to bypass the sanitary sewer system, ultimately reducing the chance of surcharging downstream.

In 2021 the Public Works department is proposing to install a communications tower at the Public Works facility to improve communications with the Village Hall and provide the Village with Advanced Metering Infrastructure (AMI) capability as it moves towards a water meter exchange program.

205 Water & Sewer Fund

2015 2016 2017 2018 2019 2020 2020 2021 2021 ACTIVITY ACTIVITY ACTIVITY ACTIVITY ACTIVITY APPROVED PROJECTED DEPT REQUEST VM REQUEST GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET

REVENUES 50-00.00-43712 GRANTS 90,062 50-00.00-44400 WATER CHARGES 2,522,419 2,566,575 2,715,616 2,654,468 2,535,309 2,700,000 2,843,400 2,900,268 2,900,268 50-00.00-44401 WATER MISCELLANEOUS CHARGES 14,500 17,875 22,750 7,935 12,700 208,000 17,000 16,000 16,000 50-00.00-44410 SEWER CHARGES 327,389 355,789 480,612 477,115 460,025 465,000 483,026 497,517 497,517 50-00.00-44411 SEWER MISCELLANEOUS CHARGES 1,000 4,000 38,000 7,250 1,075 2,000 1,500 1,000 1,000 50-00.00-44450 INFRASTRUCTURE FEE 413,929 551,307 540,000 550,000 550,000 550,000 50-00.00-44500 PENALTIES 49,014 49,476 47,095 59,007 70,444 50,000 35,000 50,000 50,000 50-00.00-48000 OTHER REVENUE 954 5,280 6,472 926 1,985 500 150 250 250 50-00.00-48100 SALES OF ASSETS 5,558 50-00.00-48105 AMORTIZATION OF BOND PREM. 13,424 13,424 13,424 50-00.00-49310 GO BOND PROCEEDS 50-30.41-46100 INTEREST INCOME 7,058 12,943 12,608 11,114 17,007 10,000 7,000 6,000 6,000 50-30.41-47100 UNREALIZED GAINS (LOSSES) (6) 3 3 (3,799) 50-30.41-48070 IRMA REIMBURSEMENTS 16,756 251 TOTAL REVENUE 2,922,328 3,011,941 3,342,138 3,641,369 3,680,032 3,975,500 4,027,389 4,021,035 4,021,035 WATER EXPENSE 50-30.41-51100 SALARIES & WAGES 366,350 422,904 410,319 473,853 521,119 562,000 562,000 576,937 609,260 50-30.41-51110 OTHER TAXABLE BENEFITS 616 673 3,000 3,000 5,838 5,838 50-30.41-51300 OVERTIME 32,263 34,746 17,217 11,398 13,596 16,000 13,500 16,000 50-30.41-52100 GROUP INSURANCE 79,590 85,358 78,470 97,605 99,508 113,000 123,000 133,763 134,455 50-30.41-52110 SICK TIME-OPEB (1,452) 44,327 50-30.41-52150 LIFE INSURANCE 327 370 369 395 413 430 430 494 508 50-30.41-52200 FICA & MEDICARE 29,987 32,881 32,746 35,047 39,056 45,000 44,000 41,538 45,234 50-30.41-52300 PENSION CONTRIBUTIONS 89,771 103,032 73,959 67,029 91,908 57,000 60,300 61,483 62,361 50-30.41-52320 RETIREE HEALTH SAVINGS PLAN 3,185 2,897 5,423 5,357 1,436 7,505 7,416 5,502 5,502 50-30.41-52400 PROFESSIONAL DEVELOPMENT 2,020 1,422 1,959 4,875 5,794 4,000 4,000 5,000 50-30.41-53300 PROFESSIONAL SERVICES 26,109 56,367 47,094 52,730 63,937 70,000 93,083 86,083 84,583 50-30.41-53400 OTHER SERVICES 16,828 18,685 14,783 20,461 20,880 16,000 14,313 14,313 14,313 50-30.41-54300 REPAIRS & MAINTENANCE 140,096 118,314 137,965 84,877 97,000 110,000 122,664 50,052 119,912 50-30.41-54400 RENTALS 50-30.41-55200 INSURANCE 18,911 18,264 19,008 20,081 118,908 50,000 40,000 50,000 50,000 50-30.41-55300 TELEPHONE 6,843 9,420 12,164 12,017 13,241 8,000 12,600 13,000 12,600 50-30.41-55400 ADVERTISING 723 723 1,759 739 1,107 500 1,300 50-30.41-55500 PRINTING & BINDING 7,350 9,719 9,734 9,186 9,302 8,000 8,000 50-30.41-55700 UTILITIES 28,584 27,133 21,815 27,530 28,047 27,000 29,000 32,000 32,310

206 50-30.41-56100 OFFICE SUPPLIES 1,228 1,137 3,194 2,114 2,324 800 2,065 2,500 2,500 50-30.41-56130 WATER PURCHASES 1,156,556 1,375,000 1,252,602 1,375,000 1,277,100 50-30.41-56150 OTHER SUPPLIES 1,242,629 1,226,656 1,265,535 1,204,425 2,596 2,500 4,353 240 4,963 50-30.41-56160 POSTAGE AND DELIVERY 3,286 3,459 3,149 4,189 5,376 4,000 4,200 50-30.41-56170 UNIFORMS 700 50-30.41-56260 GAS & OIL 3,944 3,147 3,233 4,382 6,829 5,000 5,000 5,000 5,000 50-30.41-57410 SMALL EQUIPMENT REPLACEMENT UNDER 10 914 982 7,550 324 10,452 480,000 90,000 400,000 50-30.41-57420 VEHICLE REPLACEMENT 17,072 50-30.41-57440 INFRASTRUCTURE IMPROVEMENTS 1,294 5,495 2,138 50-30.41-57500 DEPRECIATION EXPENSE 387,025 481,155 383,288 388,741 491,766 400,000 500,000 500,000 500,000 TOTAL WATER EXPENSE 2,487,963 2,677,137 2,550,733 2,526,519 2,851,646 3,364,735 2,998,964 2,953,743 3,388,139 SEWER EXPENSE 50-30.42-51100 SALARIES & WAGES 43,765 50,371 45,709 44,475 63,600 82,800 60,000 56,587 56,587 50-30.42-51300 OVERTIME 2,189 1,990 5,113 1,304 944 1,200 3,600 4,000 50-30.42-52100 GROUP INSURANCE 14,320 14,912 11,807 11,231 11,134 18,835 18,000 17,909 17,367 50-30.42-52110 SICK TIME-OPEB (136) 4,935 50-30.42-52150 LIFE INSURANCE 58 46 40 48 61 65 41 46 46 50-30.42-52200 FICA & MEDICARE 3,747 3,743 3,920 3,222 3,430 6,400 4,750 4,329 4,636 50-30.42-52300 PENSION CONTRIBUTIONS 17,304 20,099 11,144 7,655 11,171 8,700 6,300 5,970 6,392 50-30.42-52320 RETIREE HEALTH SAVINGS PLAN 255 262 785 739 1,358 949 702 702 50-30.42-52400 PROFESSIONAL DEVELOPMENT 126 50-30.42-53300 PROFESSIONAL SERVICES 900 4,147 5,845 14,297 9,048 10,000 13,764 5,000 10,000 50-30.42-53400 OTHER SERVICES 608 1,082 1,360 260 902 1,200 1,200 50-30.42-54300 REPAIRS & MAINTENANCE 106,068 118,631 45,626 39,632 42,219 50,000 175,000 50,000 50,000 50-30.42-55200 INSURANCE 3,465 3,611 4,075 3,095 5,291 6,000 6,000 6,000 6,000 50-30.42-55300 TELEPHONE 700 152 50-30.42-55500 PRINTING & BINDING 1,849 2,451 2,458 2,308 2,347 2,000 2,100 2,100 2,100 50-30.42-56100 OFFICE SUPPLIES 100 119 795 468 512 300 516 500 500 50-30.42-56150 OTHER SUPPLIES 105 524 241 281 283 150 153 50-30.42-56160 POSTAGE AND DELIVERY 780 790 746 991 1,248 1,000 1,000 50-30.42-56170 UNIFORMS 700 50-30.42-57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K 220 8,050 29,000 50-30.42-57440 INFRASTRUCTURE IMPROVEMENTS 35,106 6,150 41,221 8,976 150,000 50-30.42-57500 DEPRECIATION EXPENSE 41,684 34,270 112,752 127,158 127,158 120,000 120,000 130,000 130,000 TOTAL SEWER EXPENSE 272,303 263,198 293,637 266,224 293,159 310,008 592,525 279,143 289,030 DEBT 50-76.62-58050 2011 REFUNDING - PRINCIPAL 365,000 365,000 375,000 375,000 50-76.62-58100 2011 REFUNDING - INTEREST 68,925 66,888 64,388 61,838 59,288 52,050 52,050 38,631 38,631 50-76.62-58150 2011 REFUNDING - FEES & SERVICE 750 750 750 750 750 750 750 750 750 50-76.62-58300 2011 REFUNDING - PAYMENT TO ESCROW 50-76.63-58050 2013 REFUNDING - PRINCIPAL 50-76.63-58100 2013 REFUNDING - INTEREST 25,850 21,217 16,450 9,950 2,500 50-76.63-58150 2013 REFUNDING - FEES 428 428 428 428 428 50-76.63-58300 2013 REFUNDING - PAYMENT TO ESCROW

207 50-77.00-58600 IEPA/ARRA LOANS - PRINCIPAL 100,006 100,006 100,006 100,006 100,006 100,006 100,006 100,006 100,006 50-77.00-58650 IEPA/ARRA LOAN - FEES TOTAL DEBT 195,959 189,289 182,022 172,972 162,972 517,806 517,806 514,387 514,387 TOTAL WATER &SEWER EXPENSE 2,842,795 3,016,194 2,926,386 2,865,709 3,207,771 4,092,543 4,109,295 3,747,273 4,191,556

NET OF REVENUES/APPROPRIATIONS - FUND 50 79,533 (4,253) 415,752 775,660 472,261 (117,043) (81,926) 273,762 (170,521) BEGINNING FUND BALANCE 14,057,205 14,171,629 14,167,377 14,583,126 15,045,221 15,517,482 15,517,482 15,435,556 15,435,556 FUND BALANCE ADJUSTMENTS 34,891 (313,564) ENDING FUND BALANCE 14,171,629 14,167,376 14,583,129 15,045,222 15,517,482 15,400,439 15,435,556 15,709,318 15,265,035

208

PARKING LOT FUND

SUMMARY The Village of Riverside operates 5 commuter and residential parking lots in and around the central business district. The Village also operates 4 lots for use by visitors, patrons and employees of the local businesses. There are currently 216 commuter and overnight resident permit parking spaces and 43 business permit spaces. In addition, there are 64 metered spaces for use by the public.

Activities include snow removal, maintenance and repairs, landscaping, fencing, lighting for the parking areas and signage.

No personnel are budgeted in this fund; however, an annual fee is charged to this fund by the General Fund for maintenance and administration costs.

During 2020 the Village has seen a dramatic decrease in the Metra commuter utilization of the Village’s parking lots due to the COVID-19 pandemic. With the majority of commuters working from home this has resulted in a reduced revenue stream for the Parking Lot Fund.

Even though commuters are not frequenting the parking lots currently, maintenance is still an ongoing responsibility. Proactive measures are particularly taken with our permeable paver parking lots. Village staff vacuums, weeds, and replaces aggregate in between the brick joints as required in order to prolong the permeability of the parking lot as designed. This effort has become more efficient with the Village’s new regenerative air street sweeper that was partially funded by the Parking Lot Fund.

209 Parking Lot Fund

2015 2016 2017 2018 2019 2020 2020 2021 2021 ACTIVITY ACTIVITY ACTIVITY ACTIVITY ACTIVITY APPROVED PROJECTED DEPT REQUEST VM REQUEST GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET REVENUES 55-00.00-43712 GRANTS 654,992 (30,539) 55-00.00-48000 OTHER REVENUE 1,000 (75) 55-30.10-42250 PARKING PERMITS 106,250 107,723 128,986 137,206 135,744 132,000 126,000 120,000 120,000 55-30.10-42350 PARKING METER FEES 29,388 29,826 37,352 31,846 32,044 30,000 16,000 16,000 20,000 55-30.10-46100 INTEREST INCOME 1,248 1,614 554 584 249 200 750 500 500 55-30.10-47100 UNREALIZED (GAINS) LOSSES (466) 257 209 TOTAL REVENUES 137,420 139,420 167,101 169,561 823,029 162,200 112,211 136,500 140,500 EXPENSE 55-30.10-53300 PROFESSIONAL SERVICES 91,136 414 194 3,000 55-30.10-53400 OTHER SERVICES 90,933 2,351 2,301 2,215 1,769 4,000 4,000 55-30.10-53500 INTERDEPARTMENTAL SERVICES 92,275 94,213 96,568 101,396 101,396 104,184 104,184 55-30.10-54300 REPAIRS & MAINTENANCE 1,320 1,560 1,450 1,320 960 5,000 2,500 2,500 2,500 55-30.10-55200 INSURANCE 1,980 2,005 2,030 2,100 11,231 12,000 1,778 2,000 2,000 55-30.10-56100 OFFICE SUPPLIES 1,348 1,500 1,500 1,500 55-30.10-56150 OTHER SUPPLIES 2,607 2,625 3,051 2,720 4,734 3,000 1,500 1,500 1,500 55-30.10-56160 POSTAGE AND DELIVERY 691 791 700 700 700 700 55-30.10-57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K 67,500 67,000 55-30.10-57500 DEPRECIATION EXPENSE 35,293 35,293 26,451 26,451 43,971 27,000 40,000 40,000 40,000 55-30.42-57440 INFRASTRUCTURE IMPROVEMENTS 1,722 50,727 55-90.10-59000 OPERATING TRANSFERS OUT TOTAL EXPENSE 132,133 134,970 129,280 130,124 161,566 216,596 274,101 152,384 156,384

NET OF REVENUES/APPROPRIATIONS - FUND 55 5,287 4,450 37,821 39,437 661,463 (54,396) (161,890) (15,884) (15,884) BEGINNING FUND BALANCE 946,408 951,695 956,145 993,967 1,033,404 1,694,867 1,694,866 1,532,976 1,532,976 ENDING FUND BALANCE 951,695 956,145 993,966 1,033,404 1,694,867 1,640,471 1,532,976 1,517,092 1,517,092

210

POLICE PENSION FUND

SUMMARY Pension Trust Fund to account for the accumulation of resources to pay pension costs. Resources are contributed by police force members at rates fixed by state statutes and by the Village through an annual property tax levy.

211 Police Pension Fund

2015 2016 2017 2018 2019 2020 2020 2021 2021 ACTIVITY ACTIVITY ACTIVITY ACTIVITY ACTIVITY APPROVED PROJECTED DEPT REQUEST VM REQUEST GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET REVENUES 75-00.00-41110 PROPERTY TAXES 737,331 963,918 1,229,856 1,341,370 1,400,208 1,422,590 1,422,590 1,342,450 1,342,450 75-00.00-47110 REALIZED GAIN (LOSS) ON SALES (9,474) 30,713 263,407 75-00.00-48000 OTHER REVENUE 50 75-00.00-49500 EMPLOYEE PENSION CONTRIBUTIONS 181,145 180,996 178,457 192,444 198,197 195,000 190,000 200,000 200,000 75-20.10-46100 INVESTMENT INCOME 227,392 218,613 216,954 273,466 277,170 200,000 185,000 200,000 200,000 75-20.10-47100 UNREALIZED GAIN (LOSS) ON INV (272,328) 146,209 212,216 (704,602) 1,190,572 450,000 275,000 300,000 300,000 TOTAL REVENUE 864,066 1,540,499 2,100,890 1,102,678 3,066,147 2,267,590 2,072,590 2,042,450 2,042,450 EXPENSE 75-20.10-52400 PROFESSIONAL DEVELOPMENT 1,946 2,886 2,266 2,498 3,126 3,600 500 3,600 3,600 75-20.10-52600 PENSION/DISABILITY PAYMENTS 1,095,380 1,097,218 1,165,905 1,158,778 1,176,354 1,200,000 1,189,598 1,164,000 1,164,000 75-20.10-53300 PROFESSIONAL SERVICES 8,960 12,138 10,855 19,684 28,931 40,000 30,000 35,000 35,000 75-20.10-53390 INVESTMENT MANAGER/ADVISOR FEE 71,312 67,813 80,000 68,000 70,000 70,000 75-20.10-53400 OTHER SERVICES 70,156 67,232 69,416 1,756 31 31 50 50 50 75-20.10-55200 INSURANCE 5,096 5,134 4,844 3,593 2,009 5,000 4,626 5,000 5,000 75-20.10-56100 OFFICE SUPPLIES 44 58 100 75-20.10-56150 OTHER SUPPLIES 54 110 89 75-20.10-56160 POSTAGE AND DELIVERY 22 TOTAL EXPENSE 1,181,636 1,184,776 1,253,475 1,257,643 1,278,264 1,328,631 1,292,774 1,277,650 1,277,650

NET OF REVENUES/APPROPRIATIONS - FUND 75 (317,570) 355,723 847,415 (154,965) 1,787,883 938,959 779,816 764,800 764,800 BEGINNING FUND BALANCE 8,354,599 8,037,030 8,392,751 9,240,167 9,085,202 10,873,085 10,873,086 11,652,902 11,652,902 ENDING FUND BALANCE 8,037,029 8,392,753 9,240,166 9,085,202 10,873,085 11,812,044 11,652,902 12,417,702 12,417,702

212

Actuarial Funding Report

RIVERSIDE POLICE PENSION FUND

Actuarial Valuation as of January 1, 2020

For the Contribution Year January 1, 2020 to December 31, 2020

LAUTERBACH & AMEN, LLP

213 Actuarial Valuation – Funding Recommendation

RIVERSIDE POLICE PENSION FUND

Contribution Year Ending: December 31, 2020 Actuarial Valuation Date: January 1, 2020 Utilizing Data as of December 31, 2019

Submitted by:

Lauterbach & Amen, LLP 668 N. River Road Naperville, IL 60563 Phone: 630.393.1483 www.lauterbachamen.com

Contact:

Todd A. Schroeder Director April 29, 2020

LAUTERBACH & AMEN, LLP

214 TABLE OF CONTENTS

ACTUARIAL CERTIFICATION ...... 1

MANAGEMENT SUMMARY ...... 3 Recommended Contribution ...... 4 Funded Status ...... 4 Management Summary – Comments and Analysis ...... 5 Actuarial Recommended Contribution – Reconciliation ...... 11 VALUATION OF FUND ASSETS...... 12 Market Value of Assets ...... 13 Market Value of Assets (Gain)/Loss ...... 14 Development of the Actuarial Value of Assets ...... 15 Actuarial Value of Assets (Gain)/Loss ...... 15 Historical Asset Performance ...... 16 RECOMMENDED CONTRIBUTION DETAIL ...... 18 Actuarial Accrued Liability ...... 19 Funded Status ...... 19 Development of the Employer Normal Cost ...... 20 Normal Cost as a Percentage of Expected Payroll ...... 20 Recommended Contribution ...... 20 Schedule of Amortization – Unfunded Actuarial Accrued Liability ...... 21 Actuarial Methods – Recommended Contribution ...... 22 ILLINOIS STATUTORY MINIMUM CONTRIBUTION ...... 23 Statutory Minimum Contribution ...... 24 Funded Status – Statutory Minimum ...... 24 Actuarial Methods – Illinois Statutory Minimum Contribution ...... 26 ACTUARIAL VALUATION DATA ...... 27 Active Members ...... 28 Inactive Members ...... 28 Summary Of Monthly Benefit Payments ...... 28 ACTUARIAL FUNDING POLICIES ...... 29 Actuarial Cost Method ...... 30 Financing Unfunded Actuarial Accrued Liability...... 30 Actuarial Value of Assets ...... 32 ACTUARIAL ASSUMPTIONS ...... 33 Nature of Actuarial Calculations ...... 34 Actuarial Assumptions in the Valuation Process ...... 34 Assessment of Risk Exposures ...... 35 Limitations of Risk Analysis ...... 35 Actuarial Assumptions Utilized ...... 36

Riverside Police Pension Fund Table of Contents

215

TABLE OF CONTENTS

SUMMARY OF PRINCIPAL PLAN PROVISIONS ...... 39 Establishment of the Fund ...... 40 Administration ...... 40 Member Contributions ...... 40 Regular Retirement Pension Benefit ...... 40 Regular Retirement Pension Benefit - Continued ...... 41 Early Retirement Pension Benefit ...... 41 Surviving Spouse Benefit ...... 42 Termination Benefit – Vested ...... 43 Disability Benefit ...... 44 GLOSSARY OF TERMS ...... 45 Glossary of Terms ...... 46

Riverside Police Pension Fund Table of Contents

216

ACTUARIAL CERTIFICATION

This report documents the results of the Actuarial Valuation for the Riverside Police Pension Fund. The information was prepared for use by the Riverside Police Pension Fund and the Village of Riverside, Illinois for determining the Recommended Contributions, under the selected Funding Policy and Statutory Minimum guidelines, for the Contribution Year January 1, 2020 to December 31, 2020. It is not intended or suitable for other purposes. Determinations for purposes other than the Employer’s Actuarial Recommended Contribution may be significantly different from the results herein.

The results in this report are based on the census data and financial information submitted by the Village of Riverside, Illinois, and may include results from the prior Actuary. We did not prepare the Actuarial Valuations for the years prior to January 1, 2016. Those valuations were prepared by the prior Actuary whose reports have been furnished to us, and our disclosures are based on those reports. An audit of the prior Actuary’s results was not performed, but high-level reviews were completed for general reasonableness, as appropriate, based on the purpose of this valuation. The accuracy of the results is dependent on the precision and completeness of the underlying information.

In addition, the results of the Actuarial Valuation involve certain risks and uncertainty as they are based on future assumptions, market conditions, and events that may never materialize as assumed. For this reason, certain assumptions and future results may be materially different than those presented in this report. See the Management Summary section of this report for a more detailed discussion of the Defined Benefit Plan Risks, as well as the limitations of this Actuarial Valuation on assessing those risks. We are not aware of any known events subsequent to the Actuarial Valuation Date, which are not reflected in this report but should be valued, that may materially impact the results.

The valuation results summarized in this report involve actuarial calculations that require assumptions about future events. The Village of Riverside, Illinois selected certain assumptions, while others were the result of guidance and/or judgment from the Plan’s Actuary or Advisors. We believe that the assumptions used in this valuation are reasonable and appropriate for the purposes for which they have been used. The selected assumptions represent our best estimate of the anticipated long-term experience of the Plan, and meet the guidelines set forth in the Actuarial Standards of Practice.

Riverside Police Pension Fund Page 1

217

To the best of our knowledge, all calculations are in accordance with the applicable funding requirements, and the procedures followed and presentation of results conform to generally accepted actuarial principles and practices as prescribed by the Actuarial Standards Board. The undersigned consultants of Lauterbach & Amen, LLP, with actuarial credentials, meet the Qualification Standards of the American Academy of Actuaries to render this Actuarial Certification. There is no relationship between the Village of Riverside, Illinois and Lauterbach & Amen, LLP that impairs our objectivity.

Respectfully Submitted,

LAUTERBACH & AMEN, LLP

Todd A. Schroeder, ASA, FCA, EA, MAAA Robert L. Rietz, Jr., FCA, EA, MAAA

Riverside Police Pension Fund Page 2

218

MANAGEMENT SUMMARY

Recommended Contribution Funded Status Management Summary – Comments and Analysis Actuarial Recommended Contribution – Reconciliation

219

MANAGEMENT SUMMARY

RECOMMENDED CONTRIBUTION

Prior Current Valuation Valuation The Recommended Recommended Contribution $1,422,590 $1,513,819 Contribution has Increased by Expected Payroll $2,026,648 $2,014,406 $91,229 from the Prior Valuation. Recommended Contribution as a Percent of Expected Payroll 70.19% 75.15%

FUNDED STATUS

Prior Current Valuation Valuation

Normal Cost $456,021 $469,887 The Percent Market Value of Assets $9,085,202 $10,873,086 Funded has Actuarial Value of Assets $9,993,722 $10,972,048 Increased by 1.47% on an Actuarial Accrued Liability $27,496,982 $29,018,120 Actuarial Value of Assets Basis. Unfunded Actuarial Accrued Liability $17,503,260 $18,046,072

Percent Funded Actuarial Value of Assets 36.34% 37.81%

Market Value of Assets 33.04% 37.47%

Riverside Police Pension Fund Page 4

220

MANAGEMENT SUMMARY

MANAGEMENT SUMMARY – COMMENTS AND ANALYSIS

Contribution Results The Recommended Contribution is based on the selected Funding Policy and methods that are outlined in the Actuarial Funding Policies section of this report.

The Illinois State Statutes for Pension Funds contain parameters that are used to determine the Statutory Minimum Contribution to a public Pension Fund. Those parameters and the resulting Statutory Minimum Contribution are found in the Illinois Statutory Minimum Contribution section of this report.

“Contribution Risk” is defined by the Actuarial Standards of Practice as the potential for actual future contributions to deviate from expected future contributions. For example, when actual contributions are not made in accordance to the Plan’s Funding Policy, or when future experience deviates materially from assumed. While it is essential for the Actuary and Plan Sponsor to collaborate on implementing a sound and financially feasible Funding Policy, it is important to note that the Actuary is not required, and is not in the position to, evaluate the ability or willingness of the Plan Sponsor to make the Recommended Contribution under the selected Funding Policy.

As a result, while Contribution Risk may be a significant source of risk for the Plan, this Actuarial Valuation makes no attempt to assess the impact of future contributions falling short of those recommended under the selected Funding Policy. Notwithstanding the above, see the Actuarial Recommended Contribution – Reconciliation section of this report for the impact on the current Recommended Contribution of any contribution shortfalls or excesses from the prior year.

Defined Benefit Plan Risks Asset Growth: Pension funding involves preparing Fund assets to pay for benefits when Members retire. During their working careers, assets grow with contributions and investment earnings; and then, the Pension Fund distributes assets in retirement. Based on the Plan’s current mix of Members and Funded Status, the Plan should experience positive asset growth, on average, if the Recommended Contributions are made and expected investment earnings come in. In the current year, the Fund asset growth was positive by approximately $1,800,000.

Asset growth is important in the long-term. Long-term cash flow out of the Pension Fund is primarily benefit payments, and expenses are a smaller portion. The Plan should monitor the impact of expected benefit payments on future asset growth. In the next 5 years, benefit payments are anticipated to increase 40-45%, or approximately $470,000. In the next 10 years, the expected increase in benefit payments is 70-75%, or approximately $860,000. The estimated increases in benefit payments are based on the benefits paid to inactive Members during the current year, and does not include any refunds of Member Contributions.

Riverside Police Pension Fund Page 5

221

MANAGEMENT SUMMARY

Furthermore, Plans’ with a large number of inactive Members have an increased “Longevity Risk”. Longevity Risk is the possibility that inactive Members may live longer than projected by the Plan’s mortality assumption. As shown in the previous paragraph, benefit payments are expected to increase over the next 5-year and 10-year horizons. The projected increases assume that current inactive Members pass away according to the Plan’s mortality assumption. To the extent that current inactive Members live longer than expected, the future 5-year and 10-year benefit projections may be larger than the amounts disclosed in the previous paragraph. Higher levels of benefit payments, payable for a longer period of time, may cause a significant strain to the Plan’s cash flow, future Recommended Contributions, and may lead to Plan insolvency.

Unfunded Liability: Unfunded Liability represents the financial shortfall of the Actuarial Value of Assets compared to the Actuarial Accrued Liability. To the extent that Unfunded Liability exists, the Plan is losing potential investment earnings due to the financial shortfall. Contributions towards Unfunded Liability pay for the lost investment earnings, as well as the outstanding unfunded amount. If payments towards Unfunded Liability are not made, the Unfunded Liability will grow.

In the early 1990s, many Pension Funds in Illinois adopted an increasing payment towards Unfunded Liability due to a change in legislation. The initial payment decreased, and future payments are anticipated to increase annually after that. In many situations, payments early on were less than the interest on Unfunded Liability, which means that Unfunded Liability increased even though contributions were made at the recommended level.

The current Recommended Contribution includes a payment towards Unfunded Liability that is approximately $53,000 greater than the interest on Unfunded Liability. All else being equal, and contributions being made, Unfunded Liability is expected to decrease. The Employer and Fund should anticipate that improvement in the current Percent Funded will be mitigated in the short-term. The Employer and Fund should understand this impact as we progress forward to manage expectations.

Actuarial Value of Assets: The Pension Fund smooths asset returns that vary from expectations over a 5-year period. The intention over time is that asset returns for purposes of funding recommendations are a combination of several years. The impact is intended to smooth out the volatility of Recommended Contributions over time, but not necessarily increase or decrease the level of contributions over the long-term.

When asset returns are smoothed, there are always gains or losses on the Market Value of Assets that are going to be deferred for current funding purposes, and recognized in future years. Currently, the Pension Fund is deferring approximately $99,000 in losses on the Market Value of Assets. These are asset losses that will be recognized in upcoming periods, independent of the future performance of the Market Value of Assets.

Riverside Police Pension Fund Page 6

222

MANAGEMENT SUMMARY

Cash Flow Risk: Assets, liabilities, and Funded Status are good metrics to monitor over time to assess the progress of the Funding Policy. However, these metrics may provide limited forward-looking insights. Specifically, the maturity of a Pension Fund can pose certain risks that often cannot be assessed with a point-in-time metric such as Percent Funded.

For example, two different Pension Funds could have the same Percent Funded, but have completely different risk profiles. One Fund might mostly cover active Members with little to no Members in pay status, whereas a second Fund might mostly cover inactive Members with a significant level of annual benefit payments. The latter Fund has a greater “Cash Flow Risk”, i.e. a more significant chance that negative cash flows could lead to a deteriorating, rather than improving, Percent Funded over time.

It is important to note that, in general, positive net cash flows are good, but also need to be sufficient to cover the growth in the liabilities (i.e. the Normal Cost as well as interest on the Actuarial Accrued Liability). Typically, when cash flows are assumed to be insufficient to cover the growth in liabilities, the Percent Funded will decline, while future Recommended Contributions will increase.

For this Plan, the Market Value of Assets is less than the Actuarial Accrued Liability for inactive Members. The Fund assets and anticipated investment earnings are not sufficient to cover the benefits payable to the current inactive Members. In addition, there is currently no money set aside for active Member liability. There are two consequences. First, we are limiting the impact of investment earnings on accruing money for the active Members due to utilizing those dollars to pay for the current inactive Members. Second, there is Cash Flow Risk that exists in that a higher portion of the assets is needed to keep up with cash flow out for benefit payments, and a higher relative investment return is required to keep cash flow positive in any given year.

Benefit Payment Risk: Ideally, Plans’ in a sound financial position will have the ratio of annual benefits payments to the Market Value of Assets to be less than the Expected Rate of Return on Investments assumption (i.e. 6.50%). Theoretically, in this case it can be considered that investment returns will fully cover the annual benefit payments, and therefore, all Employer and Member Contributions made to the Fund will be used to pay for future benefit accruals and pay down the existing Unfunded Liability. To the extent that the ratio of the annual benefit payments to the Market Value of Assets increases to above the Expected Rate of Return on Investments assumption, the Plan may experience some additional risks, such as the need to keep assets in more liquid investments, inability to pay down Unfunded Liability, and may lead to Plan insolvency.

Riverside Police Pension Fund Page 7

223

MANAGEMENT SUMMARY

As of the Valuation Date, the Riverside Police Pension Fund has a ratio of benefit payments to the Market Value of Assets of 10.82%. In this case, a portion of the Employer Contributions are being used to pay the annual benefit payments creating Benefit Payment Risk and Cash Flow Risk. The Percent Funded of the Plan may not grow as quickly as expected under the current Funding Policy, since the amortization payment towards the Unfunded Liability is not being fully realized. As shown in the Asset Growth section of this report, the 5-year and 10-year horizons of future benefit payments are expected to increase. The Plan Sponsor should monitor the percentage of annual benefit payments to the Market Value of Assets and consider changing the Funding Policy if this ratio continues to increase.

Fund Assets The results in this report are based on the assets held in the Pension Fund. Assets consist of funds held for investment and for benefit payments as of the Actuarial Valuation Date. In addition, assets may be adjusted for other events representing dollars that are reasonably expected to be paid out from the Pension Fund or deposited into the Pension Fund after the Actuarial Valuation Date as well.

The current Fund assets are audited. The Fund The Actuarial Value of Assets under the Funding Policy is equal to the Market Assets Used in Value of Assets, with unexpected gains and losses smoothed over 5 years. More detail on the Actuarial Value of Assets can be found in the Actuarial Funding this Report Policies section of this report. are Audited.

Riverside Police Pension Fund Page 8

224

MANAGEMENT SUMMARY

Demographic Data Demographic factors can change from year to year within the Pension Fund. Changes in this category include hiring new Members, Members retiring or becoming disabled, inactive Members passing away, and other changes. Demographic changes can cause an actuarial gain (contribution that is less than expected compared to the prior year) or an actuarial loss (contribution that is greater than expected compared to the prior year).

Demographic gains and losses occur when the assumptions over the one-year period for Member changes do not meet our long-term expectation. For example, if no Members become disabled during the year, we would expect a liability gain. If more Members become disabled than anticipated during the year, we would expect a liability loss. Generally, we expect short-term fluctuations in demographic experience to create gains or losses of 1%-3%of the Actuarial Accrued Liability in any given year, but to balance out in the long-term.

“Demographic Risk” occurs when Plan demographic experience differs significantly from expected. Similar to Longevity Risk discussed previously, additional risk is created when demographic experience differs from the assumed rates of disability, retirement, or termination. Under the chosen assumptions, actuarial gains and/or losses will always occur, as the assumptions will never be exactly realized. However, the magnitude of the gain and/or loss and its influence on the Recommended Contribution largely depends on the size of the Plan.

Based on the number of active Members in the Plan, the Recommended Contribution has a moderate risk of having a significant increase due to demographic experience. For example, 1 new disabled Member would typically generate a substantial increase to the Actuarial Accrued Liability, which in turn, may increase the Recommended Contribution.

In the current report, the key demographic changes were as follows:

Disability: There was 1 Member of the Fund who became disabled during the year. When a Member becomes disabled, the Fund will often experience a decrease in Normal Cost, but an increase in Unfunded Liability. The increase in the Recommended Contribution in the current year due to the disability experience is approximately $25,000.

Mortality: There was 1 disabled Member who passed away during the year with an eligible surviving spouse. When a disabled Member passes away, the Fund liability will decrease as the Pension Fund no longer will make future payments to the retiree. If there is an eligible surviving spouse, the Fund liability will increase to represent the value of the expected payments that will be made to the spouse.

As inactive Members age and continue to collect benefits, the Fund liability will also increase. In the current year, there were 16 inactive Members who maintained their benefit collection status throughout the year. The net increase in the Recommended Contribution in the current year due to the mortality experience is approximately $7,000.

Riverside Police Pension Fund Page 9

225

MANAGEMENT SUMMARY

Salary Increases: Salary increases were less than anticipated in the current year. Most active Members received an increase of 2.75% or less. This caused a decrease in the Recommended Contribution in the current year of approximately $9,000.

Assumption Changes We performed a comprehensive study of Police Officers and Police Pension Funds in Illinois. We reviewed the results of the study as well as the demographic experience of the Fund. The actuarial assumptions were changed in the current valuation to the rates shown in the Actuarial Assumptions section of this report. The assumptions impacted include:

• Inflation Rate (CPI-U) • Individual Pay Increases • Retirement Rates • Termination Rates • Disability Rates • Mortality Rates • Mortality Improvement Rates

In the current valuation, we have updated the marital assumption for retiree and disabled Members to the actual spousal data.

The above stated assumption changes were made to better reflect the future anticipated experience of the Fund. See the table on the following page for the impact of these changes on the current valuation.

Funding Policy Changes The Funding Policy was not changed from the prior valuation.

Plan Changes In the current valuation, we have updated the Plan benefit changes under PA-101-0610 (SB 1300), which went into effect on January 1, 2020. These legislative changes reflect modifications to the Tier II Plan Provisions. A summary of the changes is available upon request. The Summary of Principal Plan Provisions section of this report has the updated Plan Provisions.

Riverside Police Pension Fund Page 10

226

MANAGEMENT SUMMARY

ACTUARIAL RECOMMENDED CONTRIBUTION – RECONCILIATION

Actuarial Accrued Liability is expected to increase each year for both interest for the year and as active Members earn additional service years towards retirement. Similarly, Actuarial Accrued Liability is expected to decrease when the Fund pays benefits to inactive Members.

Contributions are expected to increase as expected pay increases under the Funding Policy for the Fund.

Actuarial Recommended Liability Contribution Prior Valuation $ 27,496,982 $ 1,422,590 Expected Changes 1,038,201 46,234 Initial Expected Current Valuation $ 28,535,183 $ 1,468,824

Other increases or decreases in Actuarial Accrued Liability (key changes noted below) will increase or decrease the amount of Unfunded Liability in the Plan. To the extent that Unfunded Liability increases or decreases unexpectedly, the contribution towards Unfunded Liability will also change unexpectedly.

Actuarial Recommended Liability Contribution Salary Increases Less than Expected $ (107,656) $ (9,367) Demographic Changes 662,944 22,401 Assumption Changes (224,038) (9,494) Plan Changes 151,687 35,169 Asset Return Less than Expected* - 4,586 Contributions Less than Expected - 1,700 Total Actuarial Experience $ 482,937 $ 44,995 Current Valuation $ 29,018,120 $ 1,513,819

*The impact on the Recommended Contribution due to asset return is on an Actuarial Value of Assets basis.

Key demographic changes were discussed in the Demographic Data section of this report.

Riverside Police Pension Fund Page 11

227

VALUATION OF FUND ASSETS

Market Value of Assets Market Value of Assets (Gain)/Loss Development of the Actuarial Value of Assets Actuarial Value of Assets (Gain)/Loss Historical Asset Performance

228

VALUATION OF FUND ASSETS

MARKET VALUE OF ASSETS

Statement of Assets

Prior Current Valuation Valuation The Total Market Cash and Cash Equivalents $ 588,353 $ 548,372 Value of Assets has Fixed Income 4,255,959 3,374,906 Increased by Stock Equities 869,051 940,236 Approximately Mutual Funds 3,351,504 5,990,188 $1,788,000 from the Prior Receivables (Net of Payables) 20,335 19,384 Valuation. Total Market Value of Assets $ 9,085,202 $ 10,873,086

Statement of Changes in Assets

Total Market Value of Assets - Prior Valuation $ 9,085,202 The Rate of Return Plus - Employer Contributions 1,400,208 on Investments on Plus - Member Contributions 198,197 a Market Value of Assets Basis for Plus - Return on Investments 1,399,930 the Fund was Less - Benefit Payments and Refunds (1,176,354) Approximately 14.69% Net of Less - Other Expenses (34,097) Administrative Total Market Value of Assets - Current Valuation $ 10,873,086 Expense.

The Rate of Return on Investments shown above has been determined as the Return on Investments from the Statement of Changes in Assets, as a percent of the average of the prior and current Market Value of Assets. The Rate of Return on Investments is net of Other Expenses, and has been excluded from the Total Market Value of Assets at the end of the Fiscal Year for this calculation.

Riverside Police Pension Fund Page 13

229

VALUATION OF FUND ASSETS

MARKET VALUE OF ASSETS (GAIN)/LOSS

Current Year (Gain)/Loss on Market Value of Assets

Total Market Value of Assets - Prior Valuation $ 9,085,202 Employer and Member Contributions 1,598,405 Benefit Payments and Refunds (1,176,354) The Actual Expected Return on Investments 604,255 Return on Expected Total Market Value of Assets - Current Valuation 10,111,508 Investments on a Market Value of Actual Total Market Value of Assets - Current Valuation 10,873,086 Assets Basis was Current Market Value of Assets (Gain)/Loss $ (761,578) Greater than Expected for the Expected Return on Investments $ 604,255 Current Year. Actual Return on Investments (Net of Expenses) 1,365,833 Current Market Value of Assets (Gain)/Loss $ (761,578)

The (Gain)/Loss on the current Market Value of Assets has been determined based on the Expected Rate of Return on Investments as shown in the Actuarial Assumptions section of this report.

Riverside Police Pension Fund Page 14

230

VALUATION OF FUND ASSETS

DEVELOPMENT OF THE ACTUARIAL VALUE OF ASSETS

Total Market Value of Assets - Current Valuation $ 10,873,086 The Actuarial Value of Adjustment for Prior (Gains)/Losses Assets is Equal to the Full Amount Market Value of Assets with FYE 2019 $ (761,578) (609,263) FYE 2018 1,142,801 685,680 Unanticipated FYE 2017 (51,602) (20,641) (Gains)/Losses FYE 2016 215,932 43,186 Recognized Over 5 Total Deferred (Gain)/Loss 98,962 Years. The Actuarial Initial Actuarial Value of Assets - Current Valuation $ 10,972,048 Value of Assets is 100.91% of the Less Contributions for the Current Year and Interest - Less Adjustment for the Corridor - Market Value of Assets. Total Actuarial Value of Assets - Current Valuation $ 10,972,048

ACTUARIAL VALUE OF ASSETS (GAIN)/LOSS

Total Actuarial Value of Assets - Prior Valuation $ 9,993,722 The Rate of Return Plus - Employer Contributions 1,400,208 on Investments on Plus - Member Contributions 198,197 an Actuarial Value of Assets Basis for Plus - Return on Investments 590,372 the Fund was Less - Benefit Payments and Refund (1,176,354) Approximately Less - Other Expenses (34,097) 5.45% Net of Administrative Total Actuarial Value of Assets - Current Valuation $ 10,972,048 Expense.

The Actuarial Value of Assets incorporates portions of gains and losses over multiple years.

Riverside Police Pension Fund Page 15

231

VALUATION OF FUND ASSETS

HISTORICAL ASSET PERFORMANCE

The chart below shows the historical Rates of Return on Investments for both Market Value of Assets and Actuarial Value of Assets.

Market Value Actuarial Value of Assets of Assets FYE 2019 14.69% 5.45% FYE 2018 (5.62%) (0.37%) FYE 2017 7.11% 3.67% FYE 2016 3.82% 3.50% FYE 2015 (1.70%) 2.65%

The historical Rates of Return on Investments shown above were calculated based on the annual Return on Investments, as a percentage of the average value of the assets for the year.

For purposes of determining the average value of assets for the year, the ending Market Value of Assets has been adjusted to net out to the portion related to the Return on Investments themselves. All other cash flows are included.

For purposes of determining the annual Return on Investments we have adjusted the figures shown on the preceding pages. The figures shown on the preceding pages are net of Investment Expenses. We have made an additional adjustment to net out Administrative Expenses. Netting out Administrative Expenses allows us to capture returns for the year that can be used to make benefit payments as part of the ongoing actuarial process.

The adjustments we made are for actuarial reporting purposes only. By netting out Administrative Expenses and capturing Return on Investments that are available to pay benefits, it provides us a comparison to the Expected Rate of Return on Investments, but does not provide a figure that would be consistent with the rates of return that are determined by other parties. Therefore, this calculated Return on Investments should not be used to analyze investment performance of the Fund or the performance of the investment professionals.

Riverside Police Pension Fund Page 16

232

VALUATION OF FUND ASSETS

Expected Rate of Return on Investments Assumption The Expected Rate of Return on Investments for this valuation is 6.50%. Lauterbach & Amen, LLP does not provide investment advice. We look at a variety of factors when reviewing the Expected Rate of Return on Investments assumption selected by the Board. These factors include: historical Rates of Return on Investments, capital market projections performed by the Fund’s investment advisors, the Fund’s investment policy, capital market forward-looking benchmark expected returns by independent investment companies, rates used by comparable pension systems, and other factors identified in the Actuarial Standards of Practice.

Generally speaking, the ideal assumption for Expected Rate of Return on Investments is one that has a 50% chance of being met over the long-term. If actual returns going forward come in less than expected, the pension system risks deferring contributions to the future that should be made today, and creating additional contribution volatility.

“Investment Risk” is the potential that actual Return on Investments will be different from what is expected. The selected Expected Rate of Return on Investments assumption is chosen to be a long-term assumption, producing a return that, on average, would produce a stable rate of return over a long-term horizon. Actual asset returns in the short-term may deviate from this long-term assumption due to current market conditions. Furthermore, establishing the Expected Rate of Return on Investments assumption may be dependent on the Illinois State Statutes pertaining to the limitations on types of investments Plan Sponsors may use. If the actual annual rates of return are less than the Expected Rate of Return on Investments, actuarial losses will be produced, thus increasing the Plan’s Unfunded Liability and, subsequently, future Recommended Contributions.

“Asset/Liability Mismatch” risk is a similar concept as Investment Risk, as it relates to setting the Expected Rate of Return on Investments assumption compared to the actual Return on Investments achieved. The Interest Rate used to discount future Plan liabilities is set equal to the Expected Rate of Return on Investments. It is expected that the selected Interest Rate be a rate that is reasonably expected to be achieved over the long-term. To the extent that the selected Interest Rate to value Plan liabilities is unreasonable, or significantly different than the actual Return on Investments earned over an extended period of time, additional Interest Rate risk is created. For example, determining Plan liabilities at an Interest Rate higher than what is expected to be achieved through investment returns results in Unfunded Liability that is not a true representation of the Plan’s condition and Percent Funded. As a result, the Actuarial Accrued Liability determined is an amount smaller than the liability that would be produced with an Interest Rate more indicative of future Expected Rate of Return on Investments. Therefore, the Recommended Contributions under the established Funding Policy may not be sufficient to appropriately meet the true pension obligations.

Riverside Police Pension Fund Page 17

233

RECOMMENDED CONTRIBUTION DETAIL

Actuarial Accrued Liability Funded Status Development of the Employer Normal Cost Normal Cost as a Percentage of Expected Payroll Recommended Contribution Schedule of Amortization – Unfunded Actuarial Accrued Liability Actuarial Methods – Recommended Contribution

234

RECOMMENDED CONTRIBUTION DETAIL

ACTUARIAL ACCRUED LIABILITY

Prior Current Valuation Valuation The Total Active Members $ 11,210,452 $ 12,180,952 Actuarial Accrued Inactive Members Liability has Terminated Members - Vested 325,419 359,232 Increased by Retired Members 13,947,914 13,770,186 Approximately Disabled Members 517,861 839,759 $1,521,000 from Other Beneficiaries 1,495,336 1,867,991 the Prior Total Inactive Members 16,286,530 16,837,168 Valuation. Total Actuarial Accrued Liability $ 27,496,982 $ 29,018,120

FUNDED STATUS

Prior Current Valuation Valuation The Percent Total Actuarial Accrued Liability $ 27,496,982 $ 29,018,120 Funded as of the Total Actuarial Value of Assets 9,993,722 10,972,048 Actuarial Valuation Date is Unfunded Actuarial Accrued Liability $ 17,503,260 $ 18,046,072 Subject to Total Market Value of Assets $ 9,085,202 $ 10,873,086 Volatility on Assets and Percent Funded Actuarial Value of Assets 36.34% 37.81% Liability in the Short-Term. Market Value of Assets 33.04% 37.47%

Riverside Police Pension Fund Page 19

235

RECOMMENDED CONTRIBUTION DETAIL

DEVELOPMENT OF THE EMPLOYER NORMAL COST

Prior Current Valuation Valuation At a 100% Total Normal Cost $ 456,021 $ 469,887 Funding Level, the Normal Cost Estimated Member Contributions (200,841) (199,628) Contribution is Employer Normal Cost $ 255,180 $ 270,259 Still Required.

NORMAL COST AS A PERCENTAGE OF EXPECTED PAYROLL

Prior Current Valuation Valuation Ideally, the Expected Payroll $ 2,026,648 $ 2,014,406 Employer Member Normal Cost Rate 9.910% 9.910% Normal Cost Rate will Remain Employer Normal Cost Rate 12.59% 13.42% Stable.

Total Normal Cost Rate 22.50% 23.33%

RECOMMENDED CONTRIBUTION

Prior Current Valuation Valuation The

Employer Normal Cost* $ 271,767 $ 287,826 Recommended Contribution has Amortization of Unfunded Accrued Increased by Liability/(Surplus) 1,150,823 1,225,993 6.41% from the Prior Valuation. Recommended Contribution $ 1,422,590 $ 1,513,819

*Employer Normal Cost Contribution includes interest through the end of the Fiscal Year.

Riverside Police Pension Fund Page 20

236

RECOMMENDED CONTRIBUTION DETAIL

SCHEDULE OF AMORTIZATION – UNFUNDED ACTUARIAL ACCRUED LIABILITY

Below is the schedule of remaining amortization balances for the Unfunded Liability.

Initial Date Current Ye ars Unfunded Liability Base Balance Established Balance Remaining Payment

Investment (Gain)/Loss $ 67,505 12/31/2019$ 67,505 21 $ 4,586 Actuarial (Gain)/Loss 580,635 12/31/2019 580,635 21 39,446 Contribution Experience (19,865) 12/31/2019 (19,865) 21 (1,350) Assumption Changes (224,038) 12/31/2019 (224,038) 21 (15,220) Plan Changes 151,687 12/31/2019 151,687 21 10,305 Investment (Gain)/Loss 626,650 12/31/2018 626,180 21 42,541 Actuarial (Gain)/Loss (786,455) 12/31/2018 (785,866) 21 (53,389) Contribution Experience (15,134) 12/31/2018 (15,123) 21 (1,027) Initial Unfunded Liability $ 17,678,198 12/31/2018$ 17,664,956 21$ 1,200,101

Total $ 18,059,184 $ 18,046,072 $ 1,225,993

The Actuarial (Gain)/Loss can be attributable to several factors including demographic changes, Employer Contribution timing, Member Contribution experience, benefit payment experience, and salary increase experience compared to expectation.

Riverside Police Pension Fund Page 21

237

RECOMMENDED CONTRIBUTION DETAIL

ACTUARIAL METHODS – RECOMMENDED CONTRIBUTION

Actuarial Valuation Date January 1, 2020

Data Collection Date December 31, 2019

Actuarial Cost Method Entry Age Normal (Level % Pay)

Amortization Method Level % Pay (Closed)

Amortization Target 100% Funded Over 21 Years

Asset Valuation Method 5-Year Smoothed Market Value

The contributions and benefit values of the Pension Fund are calculated by applying actuarial assumptions to the benefit provisions and census data furnished, using the Actuarial Cost Method described. The Actuarial Cost and Amortization Methods allocate the projected obligations of the Plan over the working lifetimes of the Plan Members.

The Recommended Contribution amount shown in this report is based on the methods summarized above. The Actuarial Funding Policies section of this report includes a more detailed description of the Actuarial Funding Methods being used.

The Actuarial Funding Methods are meant to provide a systematic process for determining contributions on an annual basis. The methods do not impact the expectation of future benefit payments. The methods only impact the way contributions are made towards future benefit payments.

Different Actuarial Funding Methods may achieve funding goals with differing levels of success. Certain methods are more efficient and more stable on an annual basis.

Riverside Police Pension Fund Page 22

238

ILLINOIS STATUTORY MINIMUM CONTRIBUTION

Statutory Minimum Contribution Funded Status – Statutory Minimum Actuarial Methods – Illinois Statutory Minimum Contribution

239

ILLINOIS STATUTORY MINIMUM CONTRIBUTION

STATUTORY MINIMUM CONTRIBUTION

Current Valuation

Statutory Minimum Contribution $1,342,450

Expected Payroll $2,014,406

Statutory Minimum Contribution as a Percent of Expected Payroll 66.64%

FUNDED STATUS – STATUTORY MINIMUM

Current Valuation

Normal Cost $559,885

Market Value of Assets $10,873,086

Actuarial Value of Assets $10,972,048

Actuarial Accrued Liability $27,872,000

Unfunded Actuarial Accrued Liability $16,899,952

Percent Funded Actuarial Value of Assets 39.37%

Market Value of Assets 39.01%

Riverside Police Pension Fund Page 24

240

ILLINOIS STATUTORY MINIMUM CONTRIBUTION

The Statutory Minimum Contribution is based on Actuarial Funding Methods and funding parameters in the Illinois State Statutes for pension funding. The resulting contribution is lower than the Recommended Contribution for the current year. The lower contribution amount is not recommended because it represents only a deferral of contributions when compared to the Recommended Contribution method.

Actuarial Funding Methods for pensions are best applied to provide a balance between the long-term goals of a variety of stakeholders:

1. Members – the Members are interested in benefit security and having the funds available to pay benefits when retired

2. Employers – cost control and cost stability over the long-term

3. Taxpayers – paying for the services they are receiving from active Members

The Statutory Minimum Contribution methods are not intended to provide a better system in any of the above categories long-term. The parameters are not recommended for a long-term funding strategy.

The Statutory Minimum methods put into place in 2011 were intended to provide short-term budget relief for Employer Contributions. An Employer using the Statutory Minimum parameters for current funding should view the contributions as short-term relief. Our recommendation in this situation is for a Pension Fund and an Employer to work towards a long-term funding strategy that better achieves the long-term funding goals, over a period that does not exceed 3-5 years.

The Securities and Exchange Commission in 2013 used the phrase “Statutory Underfunding” to describe situations where contributions appear to be more manageable in the short-term, but set up future Recommended Contributions that are less likely to be manageable.

Riverside Police Pension Fund Page 25

241

ILLINOIS STATUTORY MINIMUM CONTRIBUTION

ACTUARIAL METHODS – ILLINOIS STATUTORY MINIMUM CONTRIBUTION

Actuarial Valuation Date January 1, 2020

Data Collection Date December 31, 2019

Actuarial Cost Method Projected Unit Credit

Amortization Method Level % Pay (Closed)

Amortization Target 90% Funded Over 21 Years

Asset Valuation Method 5-Year Smoothed Market Value

The contribution and benefit values of the Pension Fund are calculated by applying actuarial assumptions to the benefit provisions and census data furnished, using the Actuarial Cost Method described. The Actuarial Cost and Amortization methods allocate the projected obligations of the Plan over the working lifetimes of the Plan Members.

Different Actuarial Funding Methods may achieve funding goals with differing levels of success. Certain methods are more efficient and more stable on an annual basis.

Riverside Police Pension Fund Page 26

242

ACTUARIAL VALUATION DATA

Active Members Inactive Members Summary of Monthly Benefit Payments

243

ACTUARIAL VALUATION DATA

ACTIVE MEMBERS

Prior Current Valuation Valuation

Vested 14 14 Nonvested 6 5

Total Active Members 20 19

Total Payroll $ 1,994,242 $ 1,982,195

INACTIVE MEMBERS

Prior Current Valuation Valuation

Terminated Members - Vested 2 2 Retired Members 13 13 Disabled Members 1 1 Other Beneficiaries 3 4

Total Inactive Members 19 20

SUMMARY OF MONTHLY BENEFIT PAYMENTS

Prior Current Valuation Valuation

Terminated Members - Vested $ 2,851 $ 2,851 Retired Members 78,118 81,007 Disabled Members 3,524 3,666 Other Beneficiaries 11,486 15,066

Total Inactive Members $ 95,979 $ 102,590

Monthly benefit payments shown for Terminated Members – Vested are not currently in pay status.

Riverside Police Pension Fund Page 28

244

ACTUARIAL FUNDING POLICIES

Actuarial Cost Method Financing Unfunded Actuarial Accrued Liability Actuarial Value of Assets

245

ACTUARIAL FUNDING POLICIES

ACTUARIAL COST METHOD

The Actuarial Cost Method allocates the projected obligations of the Plan over the working lifetimes of the Plan Members.

In accordance with the Pension Fund’s Funding Policy the Actuarial Cost Method for the Recommended Contribution basis is Entry Age Normal (Level Percent of Pay). The Entry Age Normal Cost Method is a method under which the Actuarial Present Value of the projected benefits of each individual included in an Actuarial Valuation is allocated on a level basis over the earnings or service of the individual between entry age and assumed exit age. The portion of this Actuarial Present Value allocated to a valuation year is called Normal Cost. The portion of the Actuarial Present Value not provided at an Actuarial Valuation Date by the Actuarial Present Value of future Normal Costs is called the Actuarial Accrued Liability.

The Entry Age Normal method attempts to create a level cost pattern. In contrast to other Actuarial Cost Methods which inherently lead to uneven or less predictable cost patterns, the Entry Age Normal method is generally understood to be less risky in terms of contribution stability from year to year.

The Conference of Consulting Actuaries Public Plans Community produced a “white paper” detailing Funding Policy model practices for public sector pension plans. Under the Level Cost Actuarial Methodology (“LCAM”), one of the principal elements to a Funding Policy is the Actuarial Cost Method. When deciding which Actuarial Cost Method to use, several objectives may be considered, such as the following:

• Each Member’s benefit should be funded under a reasonable allocation method by the expected retirement date • Pay-related benefit costs should reflect anticipated pay at retirement • The expected cost of each year of service (i.e. Normal Cost) for each active Member should be reasonably related to the expected cost of that Member’s benefit • The Member’s Normal Cost should emerge as a level percent of Member compensation • No gains or losses should occur if all assumptions are met.

Following these criteria, the use of the Entry Age Normal Cost Method (Level Percent of Pay) is a model practice.

FINANCING UNFUNDED ACTUARIAL ACCRUED LIABILITY

The Unfunded Actuarial Accrued Liability may be amortized over a period either in level dollar amounts or as a level percentage of payroll.

When amortizing the Unfunded Actuarial Accrued Liability as a level percentage of payroll, additional risk is incurred since the amortization payments in the early years of the payment period may not be large enough to cover the interest accrued on the existing Unfunded Liability. As a result, the Unfunded

Riverside Police Pension Fund Page 30

246

ACTUARIAL FUNDING POLICIES

Liability may increase initially, before the amortization payments grow large enough to cover all interest accruals. Generally speaking, the Plan Sponsor will be required to contribute a larger total contribution amount over the course of the funding period under a level percentage of payroll basis as compared to a level dollar payroll schedule.

The Government Finance Office Association notes that best practices in public pension finance include utilizing amortization periods that do not exceed 20 years. Longer amortization periods elevate the risk of failing to reduce any Unfunded Liability. For example, when the amortization payment in full only covers interest on the Unfunded Liability, but does not reduce the existing Unfunded Liability, the required contribution will increase in future years.

A second principal element under the Level Cost Actuarial Methodology described above is to establish an Amortization Policy that determines the length of time and the structure of the increase or decrease in contributions required to systematically fund the Unfunded Actuarial Accrued Liability. When deciding on the Amortization Policy, several objectives may be considered, such as the following:

• Variations in the source of liability changes (i.e. gains or losses, Plan changes, assumption changes) should be funded over periods consistent with an appropriate balance between the policy objectives of demographic matching and volatility management • The cost changes in Unfunded Actuarial Accrued Liability should emerge as a level percentage of Member compensation

The LCAM model practices for the Amortization Policy include the following:

• Layered fixed period amortization by source • Level percent of pay amortization • An amortization period ranging from 15-20 years for experience gains or losses • An amortization period of 15-25 years for assumption changes

In accordance with the Pension Fund’s Funding Policy for the Recommended Contribution, the Unfunded Actuarial Accrued Liability is amortized by level percent of payroll contributions to a 100% funding target over the remaining 21 years. See the Actuarial Methods – Recommended Contribution section of this report for more detail.

Best practice requires a review of core Funding Policy objectives of multiple stakeholders, including Members, Pension Boards, Employers, and Taxpayers. Over the past five years these objectives have been reviewed and discussed extensively by a variety of organizations, including most U.S.-based Actuarial associations, and the Government Finance Officers Association. The results provide a good foundation of common practices viewed as “model” or “best” practices.

A critical piece to the discussion of Funding Policy is the parameters in place for paying down Unfunded Liability. Time and style of payoff can have a significant impact on the goals of the stakeholders. The

Riverside Police Pension Fund Page 31

247

ACTUARIAL FUNDING POLICIES

current Funding Policy includes a payoff period greater than 20 years. Generally, the preference is to have a dedicated payoff period for any new Unfunded Liability that starts in the 15-20 year range. This provides a good balance in paying off Unfunded Liability relatively efficiently, while limiting the contribution volatility of future adverse experience.

The Fund is close to the 15-20 year range for payoff of the current Unfunded Liability. We recommend allowing the Unfunded Liability payoff period to continue as is to reach the 15-20 year range. In addition, we recommend that the Fund consider handling new Unfunded Liability in separate buckets to help manage long-term volatility while maintaining full transparency and accountability for the Unfunded Liability.

ACTUARIAL VALUE OF ASSETS

The Pension Fund is an ongoing plan. The Employer wishes to smooth the effect of volatility in the Market Value of Assets on the annual contribution. Therefore, the Actuarial Value of Assets is equal to the Market Value of Assets with unanticipated gains/losses recognized over a five-year period.

The Asset Valuation Method is intended to create an Actuarial Value of Assets that remains reasonable in relation to the Market Value of Assets over time. The method produces results that can fall either above or below the Market Value of Assets. The period of recognition is short.

It is intended that the period of recognition is short enough to keep the Actuarial Value of Assets within a decent range of the Market Value of Assets. In the event that the Actuarial Value of Assets exceeds or falls below a 10% corridor of the Market Value of Assets, the additional gain or loss will be recognized immediately.

Riverside Police Pension Fund Page 32

248

ACTUARIAL ASSUMPTIONS

Nature of Actuarial Calculations Actuarial Assumptions in the Valuation Process Assessment of Risk Exposures Limitations of Risk Analysis Actuarial Assumptions Utilized

249

ACTUARIAL ASSUMPTIONS

NATURE OF ACTUARIAL CALCULATIONS

The results documented in this report are estimates based on data that may be imperfect and on assumptions about future events. Certain Plan Provisions may be approximated or deemed immaterial, and, therefore, are not valued. Assumptions may be made about census data or other factors. Reasonable efforts were made in this valuation to ensure that significant items in the context of the Actuarial Accrued Liability or costs are treated appropriately, and not excluded or included inappropriately.

Actual future experience will differ from the assumptions used in the calculations. As these differences arise, the expense for accounting purposes will be adjusted in future valuations to reflect such actual experience.

A range of results different from those presented in this report could be considered reasonable. The numbers are not rounded, but this is for convenience only and should not imply precision which is not inherent in actuarial calculations.

ACTUARIAL ASSUMPTIONS IN THE VALUATION PROCESS

The contributions and benefit values of the Pension Fund are calculated by applying actuarial assumptions to the benefit provisions and census data furnished, using the Actuarial Cost Method described in the Actuarial Funding Policies section of this report.

The principal areas of financial risk which require assumptions about future experience are:

. Expected Rate of Return on Investments . Patterns of Pay Increases for Members . Rates of Mortality Among Active and Inactive Members . Rates of Termination Among Active Members . Rates of Disability Among Active Members . Age Patterns of Actual Retirements

Actual experience of the Pension Fund will not coincide exactly with assumed experience. Each valuation provides a complete recalculation of assumed future experience and takes into account all past differences between assumed and actual experience. The result is a continual series of adjustments to the computed Recommended Contribution.

Details behind the selection of the actuarial assumptions can be found in the Actuarial Assumption Summary document provided to the client upon request. The client has reviewed and approved the assumptions as a reasonable expectation of the future anticipated experience under the Plan.

Riverside Police Pension Fund Page 34

250

ACTUARIAL ASSUMPTIONS

ASSESSMENT OF RISK EXPOSURES

From time to time it becomes appropriate to modify one or more of the assumptions, to reflect experience trends (but not random year-to-year fluctuations). In addition, Actuarial Standards of Practice require that the Actuary minimally perform a qualitative assessment of key financial and demographic risks as part of the risk assessment process with each annual Actuarial Valuation. The risk assessments we perform include, but are not limited to, the following:

• Periodic demographic experience studies every 3 to 5 years to confirm the ongoing appropriateness of actuarial assumptions • Highlight the impact of demographic experience over the past year, as well as other sources of change and volatility in the Actuarial Recommended Contribution – Reconciliation section of this report • Detail year-over-year changes in contribution levels, assets, liabilities, and Funded Status in the Recommended Contribution and Funded Status sections in the Management Summary section of this report • Review any material changes in the census as summarized in the Actuarial Valuation Data section of this report • Provide and discuss the Actuarial Assumption Summary document highlighting the rationale for each key assumption chosen by the Board • Identify potential Cash Flow Risk by highlighting expected benefit payments over the next 5-year and 10-year periods in the Asset Growth section in the Management Summary section of this report • Describe the impact of any assumption, method, or policy change in the Management Summary section of this report • Utilize supplemental information, such as the GASB Discount Rate sensitivity disclosures to understand, for example, what impact an alternative Expected Rate of Return on Investments assumption might have on the estimation of Actuarial Accrued Liability and Funded Status • Utilize supplemental information, such as the GASB solvency test, to better understand the Cash Flow Risk and long-term sustainability of the Plan.

LIMITATIONS OF RISK ANALYSIS

Since future experience may never be precisely as assumed, the process of selecting funding methods and actuarial assumptions may inherently create risk and volatility of results. A more detailed evaluation of the above risk exposures is beyond the scope and nature of the annual Actuarial Valuation process. For example, scenario tests, sensitivity tests, stress tests, and/or stochastic modeling for multi-year projections to assess the impact of alternative assumptions and methods, or modeling future experience different from the assumptions in these results, are not included in this Actuarial Valuation.

The Riverside Police Pension Fund and/or the Village of Riverside, Illinois should contact the Actuary if they desire a more detailed assessment of any of these forward-looking risk exposures.

Riverside Police Pension Fund Page 35

251

ACTUARIAL ASSUMPTIONS

ACTUARIAL ASSUMPTIONS UTILIZED

Expected Rate of Return on Investments 6.50% Net of Administrative Expense

CPI-U 2.25%

Total Payroll Increases 3.25%

Individual Pay Increases* 2.25% - 12.88%

Individual pay increases include a long-term average increase for inflation, average annual increases for promotions, and any additional increases for a step program. Sample rates are as follows:

Service Rate Service Rate

0 10.97% 8 3.50% 1 12.88% 9 3.50% 2 2.25% 10 3.50% 3 2.25% 15 3.50% 4 9.70% 20 3.50% 5 2.25% 25 3.00% 6 4.87% 30 3.00% 7 3.50% 35 3.00%

*Individual pay increases for active Members hired at age 40 or older are assumed annual increases at the ultimate rate reduced by 50 basis points, without adjustments in early service years.

Retirement Rates 100% of the L&A Assumption Study for Police 2020 Cap Age 65. Sample rates are as follows:

Age Rate Age Rate

50 11.00% 53 12.73% 51 11.55% 54 13.37% 52 12.13% 55 14.04%

Riverside Police Pension Fund Page 36

252

ACTUARIAL ASSUMPTIONS

Termination Rates 100% of the L&A Assumption Study for Police 2020. Sample rates are as follows:

Age Rate Age Rate

25 8.00% 40 2.17% 30 3.40% 45 1.56% 35 2.79% 50 0.46%

Disability Rates 100% of the L&A Assumption Study for Police 2020. Sample rates are as follows:

Age Rate Age Rate

25 0.00% 40 0.38% 30 0.06% 45 0.53% 35 0.18% 50 0.48%

65% of active Members who become disabled are assumed to be in the Line of Duty.

Mortality Rates Active Mortality follows the Sex Distinct Raw Rates as developed in the PubS-2010(A) Study. Mortality improvement uses MP-2019 Improvement Rates applied on a fully generational basis.

50% of active Member deaths are assumed to be in the Line of Duty.

Retiree Mortality follows the L&A Assumption Study for Police 2020. These rates are experience weighted with the Sex Distinct Raw Rates as developed in the PubS-2010(A) Study improved to 2017 using MP-2019 Improvement Rates. These rates are then improved fully generationally using MP-2019 Improvement Rates.

Disabled Mortality follows the Sex Distinct Raw Rates as developed in the PubS-2010 Study for disabled participants. Mortality improvement uses MP-2019 Improvement Rates applied on a fully generational basis.

Spouse Mortality follows the Sex Distinct Raw Rates as developed in the PubS-2010(A) Study for contingent survivors. For all rates not provided there (ages 45 and younger) the PubG-2010 Study for general employees was used. Mortality improvement uses MP-2019 Improvement Rates applied on a fully generational basis.

Riverside Police Pension Fund Page 37

253

ACTUARIAL ASSUMPTIONS

Marital Assumptions Active Members: 80% of active Members are assumed to be married. Female spouses are assumed to be 3 years younger than male spouses.

Retiree and Disabled Members: Actual spousal data was utilized for retiree and disabled Members.

Riverside Police Pension Fund Page 38

254

SUMMARY OF PRINCIPAL PLAN PROVISIONS

Establishment of the Fund Administration Member Contributions Regular Retirement Pension Benefit Early Retirement Pension Benefit Surviving Spouse Benefit Termination Benefit – Vested Disability Benefit

255

SUMMARY OF PRINCIPAL PLAN PROVISIONS

ESTABLISHMENT OF THE FUND

The Police Pension Fund is established and administered as prescribed by “Article 3 – Police Pension Fund – Municipalities 500,000 and Under” of the Illinois Pension Code.

ADMINISTRATION

The Police Pension Fund is administered by a Board of Trustees whose duties are to manage the Pension Fund, determine applications for pensions, authorize payment of pensions, establish rules, pay expenses, invest assets, and keep records.

MEMBER CONTRIBUTIONS

Members contribute 9.910% of pensionable salary.

REGULAR RETIREMENT PENSION BENEFIT

Hired Prior to January 1, 2011

Eligibility: Age 50 with at least 20 years of creditable service.

Benefit: 50% of final salary for the first 20 years of service, plus an additional 2.5% of final salary for each year of service beyond 20 years of service, and not to exceed 75% of final salary. “Final salary” is based on the police officer’s pensionable salary attached to rank held on the last day of service, unless the pensionable salary was greater at some point within the year prior to the last day of service. If so, the pensionable salary is averaged over the last 12 months.

Annual Increase in Benefit: A police officer is entitled to receive an initial increase equal to 1/12 of 3% of the original monthly benefit for each full month that has passed since the pension began. The initial increase date will be the latter of the first day of the month after the pensioner turns age 55 or the first day of the month after the benefit date anniversary. Subsequent increases of 3% of the current monthly benefit will be granted every January 1st thereafter.

Riverside Police Pension Fund Page 40

256

SUMMARY OF PRINCIPAL PLAN PROVISIONS

REGULAR RETIREMENT PENSION BENEFIT - CONTINUED

Hired on or After January 1, 2011

Eligibility: Age 55 with at least 10 years of creditable service.

Benefit: 2.5% of final average salary for each year of service, and not to exceed 75% of final average salary. “Final average salary” is determined by dividing the total pensionable salary during 48 consecutive months of service within the last 60 months of service in which total pensionable salary was the highest, by the number of months of service in that period (or by dividing the total pensionable salary during 96 consecutive months of service within the last 120 months of service in which total pensionable salary was the highest, by the number of months of service in that period, if greater). Annual salary for this purpose will not exceed the salary cap, indexed by the lesser of 3% or the CPI- U for the 12 months ending with the September preceding each November 1st. The salary cap will not decrease.

Annual Increase in Benefit: The initial increase date will be the latter of the January 1st after the pensioner turns age 60 or the January 1st after the benefit date anniversary. Subsequent increases will be granted every January 1st thereafter. The initial increase and subsequent increases will be the lesser of 3% of the original benefit or ½ of the CPI-U for the 12 months ending with the September preceding each November 1st.

EARLY RETIREMENT PENSION BENEFIT

Hired Prior to January 1, 2011

None.

Hired on or After January 1, 2011

Eligibility: Age 50 with at least 10 years of creditable service.

Benefit: The regular retirement pension benefit reduced by ½ of 1% for each month that the police officer’s age is between 50 and 55.

Riverside Police Pension Fund Page 41

257

SUMMARY OF PRINCIPAL PLAN PROVISIONS

SURVIVING SPOUSE BENEFIT

Hired Prior to January 1, 2011

Eligibility: Married to an active police officer with at least 8 years of creditable service, a disabled pensioner at the time of death, or a retired pensioner on the last day of service.

Active Line of Duty Death Benefit: An eligible surviving spouse is entitled to receive 100% of the police officer’s final pensionable salary attached to rank held on the last day of service.

Non-Duty Death Benefit:

Disabled or Retired Pensioner: An eligible surviving spouse is entitled to receive the pensioner’s benefit at the time of death.

Active Member with 20+ Years of Service: An eligible surviving spouse is entitled to the police officer’s eligible benefit at the time of death.

Active Member with 10-20 Years of Service: An eligible surviving spouse is entitled to receive 50% of the police officer’s pensionable salary attached to rank held on the last day of service, unless the pensionable salary was greater at some point within the year prior to the last day of service. If so, the pensionable salary is averaged over the last 12 months.

Annual Increase in Benefit: None.

Hired on or After January 1, 2011

Eligibility: Married to an active police officer with at least 8 years of creditable service, a disabled pensioner at the time of death, or a retired pensioner on the last day of service.

Active Line of Duty Death Benefit: An eligible surviving spouse is entitled to receive 100% of the police officer’s final pensionable salary attached to rank held on the last day of service.

Non-Duty Death Benefit:

Disabled or Retired Pensioner, Active Member with 20+ Years of Service, and Active Member with 10-20 Years of service: An eligible surviving spouse is entitled to receive the greater of 66⅔% of the police officer’s earned pension benefit at the time of death or 54% of the police officer’s monthly salary at the time of death.

Annual Increase in Benefit: The initial increase date will be the January 1st after the surviving spouse turns age 60. Subsequent increases will be granted every January 1st thereafter. The initial increase and subsequent increases will be the lesser of 3% of the original benefit or ½ of the CPI-U for the 12 months ending with the September preceding each November 1st.

Riverside Police Pension Fund Page 42

258

SUMMARY OF PRINCIPAL PLAN PROVISIONS

TERMINATION BENEFIT – VESTED

Hired Prior to January 1, 2011

Eligibility: Age 60 with at least 8 but less than 20 years of creditable service.

Benefit: 2.5% of final salary for each year of service. “Final salary” is based on the police officer’s pensionable salary attached to rank held on the last day of service, unless the pensionable salary was greater at some point within the year prior to the last day of service. If so, the pensionable salary is averaged over the last 12 months.

Annual Increase in Benefit: A police officer is entitled to receive an initial increase equal to 1/12 of 3% of the original monthly benefit for each full month that has passed since the pension began. The initial increase date will be the first day of the month after the benefit date anniversary. Subsequent increases of 3% of the current monthly benefit will be granted every January 1st thereafter.

Hired on or After January 1, 2011

None.

Riverside Police Pension Fund Page 43

259

SUMMARY OF PRINCIPAL PLAN PROVISIONS

DISABILITY BENEFIT

Hired Prior to January 1, 2011

Eligibility: Duty or Non-Duty Disability or Occupational Disease Disability with at least 5 years of creditable service.

Benefit: For a duty disability or an occupational disease disability with at least 5 years of creditable service, a police officer is entitled to receive the greater of 65% of final salary or the regular retirement pension benefit at the time of disability. For a non-duty disability, a police officer is entitled to receive 50% of final salary. “Final salary” is based on the police officer’s pensionable salary attached to rank held on the last day of service.

Annual Increase in Benefit: A police officer is entitled to receive an initial increase equal to 3% of the original monthly benefit for each full year that has passed since the pension began. The initial increase date will be the latter of the January 1st after following pensioner turns age 60 or the January 1st after the benefit date anniversary. Subsequent increases of 3% of the original monthly benefit will be st granted every January 1 thereafter.

Hired on or after January 1, 2011

Eligibility: Duty or Non-Duty Disability or Occupational Disease Disability with at least 5 years of creditable service.

Riverside Police Pension Fund Page 44

260

GLOSSARY OF TERMS

Glossary of Terms

261

GLOSSARY OF TERMS

Actuarial Accrued Liability – The Actuarial Present Value of future benefits based on Members’ service rendered to the Measurement Date using the selected Actuarial Cost Method. It is that portion of the Actuarial Present Value of Plan benefits and expenses allocated to prior years of employment. It is not provided for by future Normal Costs.

Actuarial Cost Method – The method used to allocate the projected obligations of the Plan over the working lifetimes of the Plan Members.

Actuarial Value of Assets – The value of the assets used in the determination of the Unfunded Actuarial Accrued Liability. The Actuarial Value of Assets is related to Market Value of Assets, with adjustments made to spread unanticipated gains and losses for a given year over a period of several years. Actuarial Value of Assets is generally equally likely to fall above or below the Market Value of Assets, and generally does not experience as much volatility over time as the Market Value of Assets.

Asset Valuation Method – A valuation method designed to smooth random fluctuations in asset values. The objective underlying the use of an Asset Valuation Method is to provide for the long-term stability of Employer Contributions.

Funding Policy – A set of procedures for a Pension Fund that outlines the “best practices” for funding the pension benefits based on the goals of the Plan Sponsor. A Funding Policy discusses items such as assumptions, Actuarial Cost Method, assets, and other parameters that will best help the Plan Sponsor meet their goal of working in the best interest of the Plan Members.

Market Value of Assets – The value of the cash, bonds, securities, and other assets held in the pension trust as of the Measurement Date.

Normal Cost – The present value of future benefits earned by Members during the current Fiscal Year. It is that portion of the Actuarial Present Value of benefits and expenses which is allocated to a valuation year by the Actuarial Cost Method.

Unfunded Actuarial Accrued Liability – The excess of the Actuarial Accrued Liability over the Actuarial Value of Assets. The Unfunded Actuarial Accrued Liability is amortized over a period either in level dollar amounts or as a level percentage of projected payroll.

Riverside Police Pension Fund Page 46

262

263

Village of Riverside Five-Year Financial Forecast Plan 2021 - 2025

September 2020

264 Executive Summary

The annual five-year financial forecast presents the expected financial condition of the Village through Fiscal Year 2025. The financial condition is based upon currently known economic conditions and factors. The following sources were utilized when producing this report:

1) U.S. Bureau of Labor and Statistics Consumer Price Index (included in this packet is historical information of the CPI), 2) State shared municipal revenue estimates from the Illinois Municipal League, 3) Local usage patterns (i.e. water consumption, issuance of permits, etc.) and local revenue trends, 4) Staff-generated data and analysis.

This forecast presents expected revenues and expenditures.

Continued sustained financial viability of the Village may require that specific action be taken in the future. Such actions may include:

1) Increasing fees and charges for services; 2) Managing capital assets to existing budgetary constraints; 3) Seeking the issuance of debt (bonds) to pay for certain projects and equipment; 4) Amending service levels to achieve cost reductions (no specific recommendations provided).

Generally, this forecast anticipates that the Village will have the ability to continue to produce the necessary resources to fund the desired service levels. However, this is highly dependent on the funding and timing of expenditures allocated to capital expenditures as described in the Village’s ten-year Capital Improvement Plan (CIP). Maintaining certain service levels will likely result in the deferral of certain capital projects and the exploration for alternative financing sources.

265 Financial Forecast Assumptions

For the purposes of this financial forecast, it is assumed that most revenue sources will remain relatively constant, unless otherwise noted below.

Revenues

Property Taxes Property taxes represent the largest single source of revenue in the General Fund and accounted for approximately 48% of all revenues recorded in the fund during 2019. Although this revenue source is very stable and does not experience significant fluctuation year-over-year, its growth is restricted by state statue. As a non-home-rule community, the Village’s increase in the annual tax levy is limited to the lower of 5% or the year-over-year percentage increase in the United States Consumer Price Index (CPI). The CPI is a measure of the average change in prices, over time, of goods and services purchased by U.S. households. Over the past 10 years the average increase in the tax levy (based on CPI) has approximated 2.35% and for the most recent 5 years the average increase has been increased to approximately 2.11%.

It is important to note that the Village’s recommended annual contribution to the police pension fund has, on average, historically out-paced the increases to the Village’s overall tax levy. This forecast reflects a 3.47% increase in the 2020 tax levy (collected in 2021) from 2020 collections for the police pension fund and 5.0% annual increases for levy years 2021 through 2024 (collected in 2022 through 2025). The 2021 Police Pension Levy Estimate assumes the recommended contribution level.

$6,000,000 General Fund- Property Taxes

$5,000,000

$4,000,000

$3,000,000 Property Tax- Corporate/Special $2,000,000 $1,000,000 Property Tax- Pension Plan $-

266

Sales Taxes The sales tax revenue reached a high of $276,523 in 2019, however, due to the pandemic 2020 projections have decreased to $204,000. The Village’s largest sales tax producers include: Brookfield Zoo, Riverside Foods, 7-Eleven, the gas stations along Harlem. Also, local restaurants are significant producers of municipal sales tax. The Zoo and local restaurants were significantly impacted by the social distancing requirements and shut downs earlier in 2020. While annual sales tax revenue can vary widely from year to year, the pandemic is expected to have a lasting effect in the foreseeable future. The most recent 5-year average has this revenue at $252,698 while the 10-year average is $259,521. As illustrated in the graph below, this revenue experienced a large increase in 2017, mostly attributable to a large new restaurant in Riverside. Finance is projecting a significant decrease in 2020 and a slow rebound in subsequent years.

Places for Eating Taxes The 1% places for eating taxes has become a volatile revenue source due to the COVID-19 pandemic. The number of businesses remitting this tax has fluctuated between 9 to 15 businesses per year and the year- over-year change in the related revenue has ranged from 28.05% to -45.42%. In 2019, approximately 43.26% of the total tax revenue is derived from sales at the Brookfield Zoo since a segment of the zoo is within the Village boundaries. Due to the mandatory shut down in early 2020, in addition to the social distancing requirements, the zoo, restaurants and this revenue stream has suffered. Finance is projecting a very sluggish recovery with little improvement in 2021.

267 Utility/Telecommunication Taxes This revenue consists of the Simplified Municipal Telecommunications Tax (SMTT) and taxes on the distribution of electricity and natural gas. Utility usage fluctuates greatly depending on climate conditions including unusually hot summers and cold winters. Additionally, increased awareness of energy conservation has dampened growth. The number of foreclosures that occurred from 2009 through 2013 also significantly impacted this revenue. As homes were left vacant, utility consumption decreased. In 2008 this revenue totaled $882,737 and by 2017, revenue had decreased to $597,575. This revenue appears to have stabilized. Additional decreases are being realized in 2020, most likely due to mandated waiving of late fees and shut offs in March through June. Telecommunication tax continues to decrease due to households moving away from services that qualify for these types of taxes, such as landlines. Revenues for 2021 through 2025 are currently projected to increase a modest 1% each year.

Cable Franchise Fees This revenue source continues has been struggling in recent years, with a high in 2017 of $156,065. The revenues for 2020 are projected to total $139,600. The increased use of streaming services such as Netflix and Amazon Prime are contributing factors in long term decreases in this revenue stream. Modest increases of 1.0% are projected through 2024.

268

State Per Capita Taxes This revenue consists of the income and use tax and such revenue continues to experience modest increases. The historical 10- and 5-year annual average increases have been 4.38% and 1.83%, respectively. In State Fiscal Year 2018 and 2019, the state issued a one-time 10% and 5% decrease in these revenues. The Illinois Municipal League (IML) has frequently been updating its forecasts for various local government tax revenue sources, however, staff is taking a very conservative approach with this revenue stream and these projections. The IML is forecasting that per capita income tax receipts for 2021 will be approximately $92.00 (10% decrease). Per capita use tax receipts are forecasted to approximate $39.50 (7.5% increase). In 2020, the state legalized recreational marijuana this created the cannabis per capita tax forecasted at $0.90 in 2021.

Building, Zoning and Inspection Fees This revenue stream has experienced significant increases over the past several years as a result of increased construction activity (number of permits issued) coupled with increases in the value of the underlying construction activity. More recently, revenues have also been positively impacted by the increase in the permit fee rates that were enacted in 2015 and updated in 2019. The Village is seeing this revenue stream stabilizing projecting that 2021 revenues will be consistent with 2020 projected revenues of $395,000. This is a significant decrease from 2017 which realized $532,375. The inventory of vacant and foreclosed properties is decreased significantly. Despite this drop-off, revenues are projected to remain above the pre- recession levels. Modest increases are expected in the next several years due to the annual increases in price of construction

269

Recreation Program Fees The Parks and Recreation Department showed significant increases in 2016 through 2019. This had been driven by the significant expansion of program offerings such as the inclusion of the summer camp program within the department beginning in 2012 and before/after school care in 2017 and expanded in 2018 and again in 2019. The Recreation Department experienced a devastating decrease in program offerings and revenues in 2020 due to the pandemic. For several months all programs were cancelled due to state mandated shut downs for programs as well as remote learning for schools. 2020 Fall programming remains sluggish due to remote learning at the schools and reduced registration. The Parks and Recreation Department has projected their 2021 budget to increase significantly as compared to 2020 projections. These projections are premilinary and staff is continuing to analyze where the department is year-to-date. For purposes of this forecast, the Village is projecting a 2.5% annual increase in revenues to offset increases in the minimum wage through 2024.

270 Vehicle Registration Fees This revenue has remained relatively stable over the most recent 10-year period. From 2014 through 2019 revenues have ranged from a low of $519,573 (2017) to a high of $582,245 (2019). In 2019 there was a one- time spike in revenues due a detailed analysis of our records and those of the Illinois Secretary of State to identify any vehicles that are required to register with the Village. This additional enforcement required individuals to purchase a 2018/19 and 2019/20 Vehicle Sticker which resulted in a higher amount of collections in 2019. The Village instituted a new financial software in 2019/20 which has allowed for better tracking and monthly invoices to be sent to residents, which has improved the Village’s overall collection rate. Fiscal years 2021 through 2025 are projected to remain stable year-over-year.

General Fund- Vehicle Registration Fees $600,000 $582,245 $566,666 $553,866 $555,500 $543,387 $542,680 $572,332 $550,000 $561,055 $552,788 $529,565 $550,000 $533,317 $519,573 $521,513 $519,617 $500,000

$450,000

Interest Income Interest income experienced significant declines since the start of the global recession back in 2007. With the Village experiencing its lowest point in 2013 with a return of $10,365. In late 2013 the Village switched banking institutions which resulted in slightly higher cash and investment yields. Additionally, we have benefited from increased returns with our investments held in the investment pool managed by the Illinois Metropolitan Investment Fund (IMET). The Village’s 2020 interest returns are currently projected to produce approximately $64,768. For purposes of this forecast, years 2021 through 2024 reflect annual increases of 3%.

271

Investment Income Riverside has also received significant investment income and excess surplus from the balances held at IRMA. These funds have been significantly more than the investment at IMET and our local bank. In 2016 and 2017 this rate of return were 9.86% and 15.38% respectively. These balance may be withdrawn in future years, therefore, we do not anticipate them long term. The returns are based on the investment distribution and the market volatility.

272

Expenditures

Salaries & Wages For the purposes of this forecast, salaries and wages reflect a range of 0.0% -2.5% increase in fiscal year 2021 based upon department and staffing plan. A range 0.50 to 2.50% increase for fiscal years 2022 through 2025. This percentage reflects the anticipated maximum of the annual merit pool and is lower than the currently scheduled increases for those employees covered by a collective bargaining contract. Such increases approximate 2.75% for FOP and 3.0% for SEIU in 2021. The salaries and wages forecasts have been prepared based on existing personnel information and will be impacted once contract negotiations with the Fraternal Order of Police (FOP), and the Service Employees International Union (SEIU) have been finalized and new agreements have been ratified. Both existing contracts are set to expire as of December 31, 2021.

Employee Benefits This forecast includes a 5% average annual increase in the cost of health and dental benefits. According to our benefits cooperative, current projections show potential annual increases in medical and dental health care costs ranging from 1% to 16%. During the annual renewal process, the benefit cooperative will discuss adjustments to the plan offerings to help dampen these projected increases. The Village expects the final 2021 insurance renewal rates by the end of October 2020.

Pension Costs Pension costs include the cost of Social Security, Medicare, contributions to the Illinois Municipal Retirement Fund (IMRF). This forecast includes 2.5% annual increases to the Village’s contribution those pension benefits.

With respect to the IMRF, the annual required employer contribution rate is expected to increase; from 10.42% in 2020 to 10.55% in 2021. The 2021 rate is a preliminary figure provided by IMRF and the final rate will be known by the Village in November 2020. It is anticipated that the Actuarially Determined Contribution (ADC) will remain relatively flat or experience modest increases for the duration of this forecast; as such, this forecast reflects annual increases of 2.5% for fiscal years 2022 through 2025. A table listing the historical contributions to IMRF is included in a subsequent section of this report.

Historically the largest annual increases are in the contributions to the police pension fund. In previous years the Village has opted to levy the Actuarial Recommended Contribution for the police pension fund. When the Village levies the recommended rate, the collection rate typically is higher than levied amount due to the lost in collection percentage that the county adds to the Village levy.

The recommended contribution is in excess of the statutorily required contribution. For fiscal year 2021, the recommended contribution of $1,513,819 exceeds the required contribution of $1,342,450 by $171,369.

Following is a table that provides additional information concerning the historical and projected employer contributions to the police pension fund.

273 Riverside Police Pension Activity

Change in Recommended Contribution Recommended Investment Property Budget Contribution Actual % Long-Term Tax Levy Fiscal Per Actuarial Employer Actual $ Increase/ Increase/ Return Rate Year Year Valuation Contribution Contribution % (Decrease) (Decrease) Assumption 2000 2001$ 154,000 $ 155,394 100.91% N/A N/A 8.00% 2001 2002 181,500 189,779 104.56%$ 27,500 17.86% 8.00% 2002 2003 208,880 199,447 95.48% 27,380 15.09% 8.00% 2003 2004 250,012 245,231 98.09% 41,132 19.69% 8.00% 2004 2005 326,874 316,467 96.82% 76,862 30.74% 8.00% 2005 2006 360,384 369,021 102.40% 33,510 10.25% 8.00% 2006 2007 351,585 357,363 101.64% (8,799) -2.44% 8.00% 2007 2008 391,597 401,106 102.43% 40,012 11.38% 8.00% 2008 2009 441,526 449,611 101.83% 49,929 12.75% 8.00% 2009 2010 615,349 623,627 101.35% 173,823 39.37% 8.00% 2010 2011 626,899 618,064 98.59% 11,550 1.88% 8.00% 2011 2012 594,887 606,471 101.95% (32,012) -5.11% 7.75% 2012 2013 621,564 623,509 100.31% 26,677 4.48% 7.75% 2013 2014 660,319 707,016 + 107.07% 38,755 6.24% 7.75% 2014 2015 695,931 737,331 + 105.95% 35,612 5.39% 7.75% 2015 2016 918,533 933,918 101.67% 222,602 31.99% 6.75% 2016 2017 1,206,641 1,229,856 101.92% 288,108 31.37% 6.50% 2017 2018 1,326,236 1,341,370 101.14% 119,595 9.91% 6.50% 2018 2019 1,400,208 1,400,208 100.00% 73,972 5.58% 6.50% 2019 2020 1,422,590 1,465,268 103.00% 22,382 1.60% 6.50% 2020 2021 1,513,819 * 1,513,819 100.00% 91,229 6.41% TBD 2021 2022 1,589,510 * 1,589,510 100.00% 75,691 5.00% TBD 2022 2023 1,668,985 * 1,668,985 100.00% 79,475 5.00% TBD 2023 2024 1,752,435 * 1,752,435 100.00% 83,449 5.00% TBD 2024 2025 1,840,056 * 1,840,056 100.00% 87,622 5.00% TBD

+ In budget fiscal years 2014 and 2015, the Village budgeted and contributed $30,000 in excess of the recommended contribution. 2018 Property Taxes increased due to previous years payments. * Amounts estimated at 105% of the prior year's recommended contribution

Note 1> The 2022 - 2025 recommended contributions projected to increase, on average, 5.00% annually

Cost of Services and Commodities This forecast was completed using an annual cost increase of 1.25%; unless otherwise noted. This percentage is anticipated to be in close proximity to the projected changes in the CPI for 2022 through 2025.

Public Liability Insurance The base for this forecast is the 2020 projected expense of $244,000 with additional 5% increases during years 2022 through 2025. This amount is based on the continued maintenance of a $50,000 optional deductible and does not contemplate the utilization of any of our excess surplus credit. As of the end of 2019 the Village had $690,628 in excess surplus available274 with IRMA that can be utilized to reduce our required annual premium contribution. These funds can also be paid out on a quarterly basis if the Village were to experience a number of large claims. This balance does accrue interest, based upon IRMA’s rate of return. In 2016 and 2017 these rates were 9.86% and 15.38% respectively.

Issues to Consider for Fiscal Year 2021

General Fund

1) Property Taxes a) The 2020 property tax levy (collected in 2021 and beyond) is expected to increase by 2.3% over the 2019 tax levy (excluding any new growth). The 2.3% represents the percentage change in the Consumer Price Index (CPI) from December 2018 to December 2019. This translates into an approximate increase of $113,564 from the prior levy, excluding the levies for debt service and special recreation. b) The 2.3% property tax increase includes the general levy as well as the police pension levy. The net effect of levying the recommended contribution for the police pension fund, discussed later, calculates to a 0.17% reduction in the general tax levy or a reduction of $5,733. c) With any decline in assessed values, there will be an increase in property tax rates since property tax limitations are based on CPI and the total dollar amount previously extended. Changes in rates or the value of property will not impact the dollar amount of taxes extended. Changes in rate and value impact the distribution of the tax burden. d) Since the change in the annual tax levy is based on a CPI figure that predates the tax levy extension by approximately one year, the current year’s property tax extension will always lag current economic conditions. For example, increases in the percentage change in the CPI won’t result in increased receipts until approximately 1.5 years later. The effects of the pandemic for EAV and CPI will be felt by the Village the most in Fiscal years 2022 and 2023.

2) Parks & Recreation Tax Levy a) For several years now, the Village has extended a property tax levy for the parks & recreation department that has approximated the minimum rate of .0667 per $100 of Equalized Assessed Valuation (EAV). The maximum rate allowable, absent approval from voters via referendum, is .09 per $100 of EAV. From 2011 to 2015, EAV has continuously decreased, which has resulted in a decrease in the amount levied for parks & recreation activities. These decreases put a strain on the recreation department. The 2016 and 2017 Tax Levy saw an increase in EAV which thus increasing the Recreation received portion of the Tax Levy.

This levy is forecasted to decrease with EAV in future years. The Finance Department with work with the Township Assessor to this EAV assumption in advance of the final property tax levy.

275

Parks & Recreation Property Tax Levy

Amount Final Equalized .0667 Rate .09 Rate Tax Levy Year Levied Assesed Value (EAV) (minimum) (maximum) 2004$ 213,000 247,865,842 $ 165,326.52 $ 223,079.26 2005 200,000 310,961,225 207,411.14 279,865.10 2006 213,000 311,428,184 207,722.60 280,285.37 2007 213,000 328,080,935 218,829.98 295,272.84 2008 106,000 375,747,864 250,623.83 338,173.08 2009 106,000 385,278,704 256,980.90 346,750.83 2010 261,487 390,236,502 260,287.75 351,212.85 2011 266,483 330,268,593 260,912.19 297,241.73 2012 225,534 301,580,753 201,154.36 271,422.68 2013 207,111 280,933,670 187,382.76 252,840.30 2014 193,872 266,935,213 178,045.79 240,241.69 2015 184,212 256,686,599 171,209.96 231,017.94 2016 177,510 266,131,714 177,509.85 239,518.54 2017 209,257 313,728,321 209,256.79 282,355.49 2018 202,564 303,694,151 202,564.00 273,324.74 2019 200,102 300,003,546 200,102.37 270,003.19 2020 185,000

276

3) Police Pension Tax Levy a) Attached is the most recent actuarial report from the Village actuary. The report reflects the assumed rate of return, net of investment expenses of 6.50%. b) In fiscal year 2017, the fund’s net position had a large increase of 19.68%; from $9,085,203 at the end of 2018 to $10,873,086 at the end of 2019. c) As disclosed in the accompanying actuarial valuation report, the 2021 (2020 tax levy) recommended contribution has increased approximately 6.41 % over prior year’s recommendation. For purposes of this forecast, going forward it is projected that the recommended contribution will increase approximately 5.0% annually through 2025. d) It is important to note that in 2014 and 2015, the Village Board elected to contribute an additional $30,000 in each of those years to the police pension fund. These additional contributions are above and beyond the annual recommended contributions as calculated by the actuary. e) In 2019, the Police Pension Fund surpassed the $10 million threshold which will allow them addition investment opportunities.

4) Illinois Municipal Retirement Fund (IMRF) a) The table below illustrates the Required Employer Contribution Rate to IMRF and the changes from year to year.

b) The expected employer contribution rate of 10.55% for fiscal year 2021 represents a 0.13% increase from the current year.

Illinois Municipal Retirement Fund

Budget Fiscal Required Employer Year Contribution Rate

2001 6.60% 2002 4.54% 2003 4.64% 2004 7.00% 2005 8.03% 2006 9.16% 2007 8.55% 2008 8.04% 2009 5.33% 2010 8.46% 2011 9.31% 2012 10.24% 2013 11.26% 2014 11.64% 2015 10.29% 2016 10.19% 2017 10.18% 2018 9.57% 2019 8.31% 2020 10.42% 2021 * 10.55% 2022 N/A 2023 N/A 2024 N/A 2025 N/A

277

5) Liability Insurance a) Currently the Village of Riverside maintains a $50,000 deductible for all claims. The Intergovernmental Risk Management Agency (IRMA), the risk management pool that the Village participates in, offers deductibles ranging from $10,000 to $250,000. b) If the Village continues with this $50,000 deductible or elects a higher deductible, the Village could elect to draw-down its existing Excess Surplus Credit (ESC) with a current balance of $690,628. This balance can be used to offset any annual required contribution payment to IRMA. Any ESC balance maintained at IRMA has, on average, earned approximately 6% interest annually.

278

Village of Riverside Five-Year Financial Forecast Plan 2021– 2025 Summary and Detail

279 VILLAGE OF RIVERSIDE FIVE YEAR FINANCIAL FORECAST PLAN‐ 2021 through 2025 SUMMARY

2020 2020 YEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET PROJECTION 2021 2022 2023 2024 2025 General Fund Revenues $ 9,884,204 $ 9,582,947 $ 9,702,337 $ 9,981,260 $ 10,180,010 $ 10,358,392 $ 10,540,851

Expenditures Legislative 22,150 18,937 19,800 20,048 20,299 20,552 20,809 Landscape Advisory 300 3,500 500 506 512 518 524 Board of Fire & Police Commissioners 7,175 4,825 1,725 1,747 1,769 1,791 1,814 Plan Commission 1,700 2,230 1,540 1,559 1,578 1,598 1,618 Historical Commission 12,100 2,070 9,300 5,189 5,254 5,320 5,386 Economic Dev. Commission 9,200 8,900 8,855 8,966 9,078 9,191 9,306 Preservation Commission 700 150 700 709 718 727 736 Community Cable TV 78,400 68,962 66,763 68,339 69,953 71,605 73,297 Foreign Fire Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ Village Manager 288,039 289,151 297,178 304,851 312,735 320,837 329,163 Finance Department 279,418 276,774 285,752 292,927 300,310 307,907 315,728 Legal 192,000 185,517 191,975 194,375 196,805 199,265 201,756 Community Development 397,956 373,823 395,418 405,656 416,202 427,060 438,245 Information Technology 145,248 111,234 112,562 113,970 115,395 116,837 118,298 Special Events 60,000 8,695 69,369 70,792 72,476 74,207 75,985 Public Liability Insurance 185,000 178,346 185,000 194,250 203,963 214,161 224,869 Police Administration 2,057,608 2,051,191 2,141,187 2,226,097 2,322,519 2,423,404 2,528,968 Police Investigation 214,682 216,437 224,806 228,517 231,105 233,774 236,529 Police Patrol 2,229,756 2,263,734 2,293,972 2,341,267 2,370,051 2,399,797 2,430,551 Police Emergency Response 17,500 40,017 19,700 10,884 11,072 11,262 11,457 Police School Safety 85,294 54,075 116,508 119,417 122,400 125,457 128,590 Police Training 26,700 19,400 26,450 26,781 27,116 27,455 27,798 Police Communications 325,000 325,000 325,000 329,063 333,176 337,341 341,558 Fire Administration 244,600 199,837 225,569 228,801 234,707 240,793 247,062 Fire Suppression 405,575 535,177 358,370 360,597 369,020 377,646 386,481 Fire Prevention 37,760 43,705 48,815 49,963 51,139 52,343 53,577 Fire Training 181,430 115,807 163,066 166,810 170,644 174,569 178,587 Fire Maintenance 87,100 93,602 89,224 89,524 90,845 92,187 93,551 Emergency Medical 490,872 504,597 516,964 523,379 530,392 537,505 544,718 Disaster Preparedness 83,677 98,365 91,070 93,639 96,289 99,024 101,846 PW ‐ Buildings 188,220 147,053 182,558 184,987 187,151 189,340 191,557 PW ‐ Streets & Bridges 460,646 420,538 446,089 453,584 459,889 466,333 472,919 PW‐ Street Lighting 36,703 41,160 76,962 77,976 78,963 79,963 80,977 PW ‐ Parks Maintenance 156,444 120,354 158,680 161,905 164,635 167,448 170,345 PW‐ Forestry 204,432 197,057 219,545 223,212 226,363 229,583 232,874 Recreation Administration 151,248 139,161 149,805 153,176 157,249 161,441 165,759 Recreation Program 470,267 344,584 151,334 153,948 156,888 159,899 162,983 Recreation BASP/CAMP ‐ 43,042 302,281 252,734 258,696 264,803 271,063 Recreation Facility 34,269 12,768 49,814 50,762 51,889 53,045 54,231 Transfers Out 25,000 ‐ ‐ ‐ ‐ ‐ ‐ General Fund Expenditures Total 9,894,169 9,559,775 10,024,206 10,190,907 10,429,245 10,675,988 10,931,515 Net Surplus (Deficit) (9,965) 23,172 (321,869) (209,647) (249,235) (317,596) (390,664)

Assigned Fund Balance ‐ Historic Museum Net Surplus (Deficit) (8,650) 2,365 (5,850) (2,939) (3,004) (3,070) (3,136) Unassigned Fund Balance Net Surplus (Deficit) (1,315) 20,807 (316,019) (206,708) (246,231) (314,526) (387,528) Unassigned Fund Balance without transfers Net Surplus (Deficit) 23,685 20,807 280 (316,019) (206,708) (246,231) (314,526) (387,528) VILLAGE OF RIVERSIDE FIVE YEAR FINANCIAL FORECAST PLAN 2025 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 GENERAL FUND REVENUES 01‐00.00‐41110 PROPERTY TAXES$ 3,396,767 $ 3,149,206 $ 3,472,285 $ 3,466,552 $ 3,537,374 $ 3,534,801 $ 3,529,409 $ 3,521,015 01‐00.00‐41310 MUNICIPAL SALES TAX$ 268,790 $ 153,659 $ 204,000 $ 215,000 $ 230,000 $ 250,000 $ 253,750 $ 257,556 01‐00.00‐41317 ANNUAL STATE CHARITABLE GAMES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐41610 UTILITY/TELECOMMUNICATION TAX $ 606,000 $ 374,936 $ 545,000 $ 545,000 $ 550,450 $ 555,955 $ 561,514 $ 567,129 01‐00.00‐41821 FRANCHISE FEE‐CABLE TV 5% $ 150,000 $ 106,178 $ 139,600 $ 139,600 $ 140,996 $ 142,406 $ 143,830 $ 145,268 01‐00.00‐41825 PLACES FOR EATING TAX $ 85,000 $ 32,325 $ 45,000 $ 50,000 $ 60,000 $ 75,000 $ 76,125 $ 77,267 01‐00.00‐41831 IN‐KIND/PEG FEE $ 2,000 $ 1,196 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐41850 FOREIGN FIRE TAX $ 16,000 $ 746 $ 16,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐42110 LIQUOR LICENSES $ 31,000 $ 18,275 $ 18,275 $ 28,000 $ 29,000 $ 29,500 $ 30,000 $ 30,500 01‐00.00‐42141 BUSINESS LICENSES $ 12,000 $ 9,690 $ 11,000 $ 12,000 $ 12,150 $ 12,302 $ 12,456 $ 12,612 01‐00.00‐42210 BLDG/ZONING/INSPECTION FEES $ 395,000 $ 280,965 $ 395,000 $ 395,000 $ 395,000 $ 402,900 $ 410,958 $ 419,177 01‐00.00‐42210‐221 BLDG/ZONING/INSPECTION FEES $ ‐ $ 988 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐42220 MOTOR VEHICLE STICKERS $ 560,000 $ 491,731 $ 553,866 $ 550,000 $ 555,500 $ 561,055 $ 566,666 $ 572,332 01‐00.00‐42230 WIRELESS ALARM FEES $ 2,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐42250 OTHER PERMITS/LICENSES $ 7,000 $ 5,500 $ 7,250 $ 7,250 $ 7,341 $ 7,433 $ 7,526 $ 7,620 01‐00.00‐42260 ANIMAL LICENSE FEES $ 5,650 $ 5,785 $ 5,900 $ 5,900 $ 5,974 $ 6,049 $ 6,125 $ 6,202 01‐00.00‐42270 TOWING ADMIN FEES $ 60,000 $ 20,500 $ 30,000 $ 35,000 $ 35,525 $ 36,058 $ 36,599 $ 37,148 01‐00.00‐43000 INTERDEPARTMENTAL SERVICES $ 101,397 $ 76,047 $ 101,397 $ 102,664 $ 105,744 $ 108,388 $ 111,640 $ 114,989 01‐00.00‐43518 USE TAX $ ‐ $ ‐ $ ‐ $ 350,563 $ 359,327 $ 368,310 $ 377,517 $ 386,955 01‐00.00‐43519 CANABIS TAX $ ‐ $ ‐ $ ‐ $ 7,988 $ 8,387 $ 8,597 $ 8,811 $ 9,032 01‐00.00‐43520 STATE PER CAPITA TAXES/INCOME TAX 2020 $ 1,230,000 $ 905,032 $ 1,237,353 $ 816,500 $ 836,913 $ 857,835 $ 879,281 $ 901,263 01‐00.00‐43522 REPLACEMENT TAXES $ 45,000 $ 38,224 $ 50,000 $ 45,000 $ 45,563 $ 46,702 $ 47,286 $ 48,468 01‐00.00‐43712 GRANTS $ 35,000 $ 13,807 $ 20,000 $ 25,000 $ 25,000 $ 25,625 $ 26,266 $ 26,923 01‐00.00‐43712‐107 GRANTS ‐ OPERATING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐43712‐911 GRANTS $ ‐ $ 4,175 $ 5,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐43712‐912 GRANTS $ ‐ $ 4,697 $ 128,894 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐44150 OTHER SERVICE FEES $ 70,400 $ 44,621 $ 88,354 $ 92,920 $ 95,243 $ 97,624 $ 100,065 $ 102,567 01‐00.00‐44200 WIRELESS ALARM FEES $ 70,800 $ 55,200 $ 72,000 $ 72,000 $ 73,800 $ 75,645 $ 77,536 $ 79,474 01‐00.00‐44210 ALARM/REPORT FEES $ 18,500 $ 12,335 $ 15,000 $ 18,000 $ 18,450 $ 18,911 $ 19,384 $ 19,869 01‐00.00‐44220 FIRE MISCELLANEOUS CHARGES $ 500 $ 14,730 $ 15,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐44260 AMBULANCE SERVICE FEES $ 240,000 $ 149,086 $ 240,000 $ 245,000 $ 252,350 $ 259,921 $ 267,718 $ 275,750 01‐00.00‐44300 POLICE FINGERPRINTING FEE $ 450 $ 125 $ 250 $ 300 $ 308 $ 316 $ 324 $ 332 01‐00.00‐44810 STATE HWY MAINTENANCE REIMB $ 18,179 $ 4,709 $ 17,736 $ 19,200 $ 19,680 $ 20,172 $ 20,676 $ 21,193 01‐00.00‐45110 FINES & FORFEITS $ 225,000 $ 117,369 $ 190,000 $ 200,000 $ 206,000 $ 212,180 $ 218,545 $ 225,102 01‐00.00‐45115 BUILDING ADJUDICATION FINES $ 1,500 $ 5,550 $ 5,550 $ 1,500 $ 1,537 $ 1,575 $ 1,614 $ 1,654 01‐00.00‐46100 INTEREST INCOME $ 100,000 $ 40,661 $ 64,768 $ 70,000 $ 51,500 $ 53,045 $ 54,636 $ 56,275 01‐00.00‐46101 INTEREST‐MALMSTROM $ 25 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐47100 UNREALIZED GAIN(LOSS) ON INV $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐48000 OTHER REVENUE $ 12,000 $ 72,615 $ 73,000 $ 500 $ 513 $ 526 $ 539 $ 552 01‐00.00‐48000‐105 OTHER REVENUE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐48050 REIMBURSEMENTS $ 31,000 $ 32,645 $ 16,497 $ 16,600 $ 16,808 $ 17,018 $ 17,231 $ 17,446 01‐00.00‐48100 AUCTION PROCEEDS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

281 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐00.00‐48510 GIFTS AND DONATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐00.00‐48559 SPECIAL REC. DONATION $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐44750 MUSEUM PROGRAM REVENUE$ 50 $ ‐ $ ‐ $ 50 $ 50 $ 50 $ 50 $ 50 01‐05.05‐48102 MUSEUM INCOME$ 3,000 $ 1,634 $ 2,000 $ 3,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000 01‐05.05‐48520 MUSEUM DONATIONS $ 400 $ ‐ $ ‐ $ 400 $ 200 $ 200 $ 200 $ 200 01‐05.05‐48520‐011 MUSEUM DONATIONS $ ‐ $ 2,435 $ 2,435 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.07‐48110 PRESERVATION COMMISSION SALES $ 6 $ 18 $ 12 $ 10 $ 10 $ 10 $ 10 $ 10 01‐05.08‐48040 REIMBURSEMENTS‐CABLE COMMISSION $ 15,950 $ 10,002 $ 15,000 $ 15,375 $ 15,759 $ 16,153 $ 16,557 $ 16,971 01‐05.09‐41850 FOREIGN FIRE TAX $ ‐ $ ‐ $ ‐ $ 16,000 $ 16,000 $ 16,000 $ 16,000 $ 16,000 01‐15.10‐48070 IRMA REIMBURSEMENTS $ 15,000 $ 25,565 $ 50,045 $ 15,000 $ 15,750 $ 16,538 $ 17,365 $ 18,233 01‐20.10‐41111 PROPERTY TAXES $ 1,422,590 $ 1,327,580 $ 1,465,268 $ 1,513,819 $ 1,589,510 $ 1,668,986 $ 1,752,435 $ 1,840,057 01‐20.10‐48510 GIFTS AND DONATIONS $ 1,500 $ 1,000 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 01‐25.10‐48510 GIFTS AND DONATIONS $ 750 $ 2,200 $ 2,500 $ 750 $ 750 $ 750 $ 750 $ 750 01‐25.27‐44215 FIRE INSPECTION FEES $ ‐ $ ‐ $ ‐ $ 15,000 $ 15,188 $ 15,568 $ 15,957 $ 16,356 01‐30.35‐48510 GIFTS AND DONATIONS $ 5,000 $ 7,053 $ 8,350 $ 5,000 $ 51,250 $ 52,531 $ 53,844 $ 55,190 01‐30.35‐48510‐105 GIFTS AND DONATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.35‐48510‐106 GIFTS AND DONATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐43712 GRANTS ‐ OPERATING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐43712‐912 GRANTS ‐ OPERATING $ ‐ $ 241 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐44780 PROGRAM FEES $ 560,000 $ 117,050 $ 142,114 $ 141,782 $ 145,327 $ 148,960 $ 152,684 $ 156,501 01‐40.16‐44780‐050 PROGRAM FEES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐44780‐135 PROGRAM FEES $ ‐ $ ‐ $ 2,800 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐44781 COVID FEE $ ‐ $ 308 $ 708 $ 3,694 $ 3,879 $ ‐ $ ‐ $ ‐ 01‐40.16‐44792 RECREATION ADVERTISING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐48510 GIFTS AND DONATIONS $ 9,000 $ 4,158 $ 4,158 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 01‐40.16‐48511 FARMERS MARKET $ 4,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐48511‐135 FARMERS MARKET $ ‐ $ 3,475 $ 3,170 $ 3,500 $ 3,587 $ 3,677 $ 3,769 $ 3,863 01‐40.17‐44780 PROGRAM FEES $ ‐ $ 11,688 $ 48,372 $ 380,952 $ 390,476 $ 400,238 $ 410,244 $ 420,500 01‐40.17‐44781 COVID FEE $ ‐ $ 136 $ 540 $ 2,468 $ 2,591 $ ‐ $ ‐ $ ‐ 01‐40.17‐48510 GIFTS AND DONATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ TOTAL GENERAL FUND REVENUE $ 9,834,204 $ 7,757,851 $ 9,532,947 $ 9,652,337 $ 9,931,260 $ 10,130,010 $ 10,308,392 $ 10,490,851

01‐90.10‐49100 OPERATING TRANSFERS IN $ 50,000 $ ‐ $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 TOTAL TRANSFERS & OTHER FINANCING SOURCES $ 50,000 $ ‐ $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000

282 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025

GENERAL FUND EXPENDITURES LEGISLATIVE 01‐05.01‐52400 PROFESSIONAL DEVELOPMENT$ 17,300 $ 925 $ 15,000 $ 15,000 $ 15,188 $ 15,378 $ 15,570 $ 15,765 01‐05.01‐53100 PUBLIC RELATIONS $ 600 $ 110 $ 300 $ 300 $ 304 $ 308 $ 312 $ 316 01‐05.01‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.01‐53400 OTHER SERVICES $ 2,200 $ 1,500 $ 2,500 $ 2,531 $ 2,563 $ 2,595 $ 2,627 01‐05.01‐55400 ADVERTISING $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.01‐55500 PRINTING & BINDING $ 250 $ 835 $ 835 $ 800 $ 810 $ 820 $ 830 $ 840 01‐05.01‐56100 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.01‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.01‐56150 OTHER SUPPLIES $ 1,200 $ 500 $ 1,200 $ 1,215 $ 1,230 $ 1,245 $ 1,261 01‐05.01‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.01‐56160 POSTAGE AND DELIVERY $ 100 $ 802 $ 802 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ LEGISLATIVE TOTAL $ 22,150 $ 2,672 $ 18,937 $ 19,800 $ 20,048 $ 20,299 $ 20,552 $ 20,809 LANDSCAPE ADVISORY 01‐05.02‐52400 PROFESSIONAL DEVELOPMENT$ 150 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.02‐55400 ADVERTISING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.02‐55400‐107 ADVERTISING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.02‐56150 OTHER SUPPLIES $ 150 $ 3,500 $ 500 $ 506 $ 512 $ 518 $ 524 01‐05.02‐56150‐ 105 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.02‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ LANDSCAPE ADVISORY TOTAL $ 300 $ ‐ $ 3,500 $ 500 $ 506 $ 512 $ 518 $ 524 BOARD OF FIRE AND POLICE 01‐05.03‐52400 PROFESSIONAL DEVELOPMENT$ 375 $ 375 $ 375 $ 375 $ 380 $ 385 $ 390 $ 395 01‐05.03‐53300 PROFESSIONAL SERVICES$ 6,800 $ 1,800 $ 4,000 $ 1,200 $ 1,215 $ 1,230 $ 1,245 $ 1,261 01‐05.03‐55400 ADVERTISING $ ‐ $ 298 $ 300 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.03‐56100 OFFICE SUPPLIES $ ‐ $ ‐ $ 150 $ 150 $ 152 $ 154 $ 156 $ 158 01‐05.03‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ BOARD OF FIRE AND POLICE TOTAL $ 7,175 $ 2,473 $ 4,825 $ 1,725 $ 1,747 $ 1,769 $ 1,791 $ 1,814 PLAN COMMISSION 01‐05.04‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ 80 $ 81 $ 82 $ 83 $ 84 01‐05.04‐53100 PUBLIC RELATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.04‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.04‐53400 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.04‐55400 ADVERTISING $ 1,300 $ 1,596 $ 2,100 $ 1,300 $ 1,316 $ 1,332 $ 1,349 $ 1,366 01‐05.04‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.04‐56100 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.04‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.04‐56160 POSTAGE AND DELIVERY $ 400 $ 103 $ 130 $ 160 $ 162 $ 164 $ 166 $ 168 PLAN COMMISSION TOTAL $ 1,700 $ 1,699 $ 2,230 $ 1,540 $ 1,559 $ 1,578 $ 1,598 $ 1,618 HISTORICAL COMMISSION 01‐05.05‐52400 PROFESSIONAL DEVELOPMENT$ 100 $ 70 $ 70 $ 100 $ 101 $ 102 $ 103 $ 104 01‐05.05‐53300 PROFESSIONAL SERVICES$ 8,800 $ 720 $ 2,000 $ 4,000 $ 2,050 $ 2,076 $ 2,102 $ 2,128 01‐05.05‐53400 OTHER SERVICES $ 200 $ 116 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

283 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐05.05‐54300 REPAIRS & MAINTENANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐55700 UTILITIES $ 300 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐56100 OFFICE SUPPLIES $ 200 $ 94 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐56150 OTHER SUPPLIES $ 500 $ ‐ $ ‐ $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐05.05‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐56160 POSTAGE AND DELIVERY $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.05‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 2,000 $ ‐ $ ‐ $ 2,000 $ 2,025 $ 2,050 $ 2,076 $ 2,102 01‐05.05‐57410‐011 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ 2,200 $ ‐ $ ‐ $ ‐ $ ‐ HISTORICAL COMMISSION TOTAL $ 12,100 $ 1,000 $ 2,070 $ 9,300 $ 5,189 $ 5,254 $ 5,320 $ 5,386 ECONOMIC DEVELOPMENT COMMISSION 01‐05.06‐52400 PROFESSIONAL DEVELOPMENT$ 2,200 $ 1,292 $ 1,400 $ 1,355 $ 1,372 $ 1,389 $ 1,406 $ 1,424 01‐05.06‐53100 PUBLIC RELATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.06‐53400 OTHER SERVICES $ 7,000 $ 7,500 $ 7,500 $ 7,500 $ 7,594 $ 7,689 $ 7,785 $ 7,882 01‐05.06‐55400 ADVERTISING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.06‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.06‐56100 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.06‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.06‐56150 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.06‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

ECONOMIC DEVELOPMENT COMMISSION TOTAL $ 9,200 $ 8,792 $ 8,900 $ 8,855 $ 8,966 $ 9,078 $ 9,191 $ 9,306 PRESERVATION COMMISSION 01‐05.07‐52400 PROFESSIONAL DEVELOPMENT$ 500 $ 50 $ 150 $ 500 $ 506 $ 512 $ 518 $ 524 01‐05.07‐53100 PUBLIC RELATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.07‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.07‐53400 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.07‐55300 TELEPHONE/DATA $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.07‐55400 ADVERTISING $ 200 $ ‐ $ ‐ $ 200 $ 203 $ 206 $ 209 $ 212 01‐05.07‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ PRESERVATION COMMISSION TOTAL $ 700 $ 50 $ 150 $ 700 $ 709 $ 718 $ 727 $ 736 COMMUNITY CABLE TV 01‐05.08‐51100 SALARIES & WAGES$ 51,000 $ 26,833 $ 50,408 $ 52,750 $ 54,069 $ 55,421 $ 56,807 $ 58,227 01‐05.08‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.08‐52200 FICA & MEDICARE$ 3,950 $ 2,053 $ 3,856 $ 4,033 $ 4,134 $ 4,237 $ 4,343 $ 4,452 01‐05.08‐52300 PENSION CONTRIBUTIONS $ ‐ $ 1,005 $ 1,500 $ 2,480 $ 2,542 $ 2,606 $ 2,671 $ 2,738 01‐05.08‐52400 PROFESSIONAL DEVELOPMENT $ 500 $ ‐ $ 500 $ 500 $ 506 $ 512 $ 518 $ 524 01‐05.08‐53300 PROFESSIONAL SERVICES $ 500 $ 155 $ 300 $ 500 $ 506 $ 512 $ 518 $ 524 01‐05.08‐53400 OTHER SERVICES $ 4,000 $ 2,516 $ 2,832 $ 4,000 $ 4,050 $ 4,101 $ 4,152 $ 4,204 01‐05.08‐54300 REPAIRS & MAINTENANCE $ 1,000 $ ‐ $ 500 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐05.08‐56100 OFFICE SUPPLIES $ 500 $ 27 $ 250 $ 500 $ 506 $ 512 $ 518 $ 524 01‐05.08‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐05.08‐56150 OTHER SUPPLIES $ 1,000 $ 339 $ 500 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐05.08‐56150‐911 OTHER SUPPLIES $ ‐ $ 816 $ 816 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

284 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐05.08‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 15,950 $ 1,725 $ 7,500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ COMMUNITY CABLE TV TOTAL $ 78,400 $ 35,469 $ 68,962 $ 66,763 $ 68,339 $ 69,953 $ 71,605 $ 73,297 FOREIGN FIRE TAX 01‐05.09‐57430 FOREIGN FIRE TAX PURCHASES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ FOREIGN FIRE TAX TOTAL $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

285 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 VILLAGE MANAGER 01‐10.10‐51100 SALARIES & WAGES$ 205,500 $ 147,331 $ 205,500 $ 202,166 $ 207,220 $ 212,401 $ 217,711 $ 223,154 01‐10.10‐51110 OTHER TAXABLE BENEFITS$ 4,500 $ 3,612 $ 4,500 $ 17,513 $ 17,951 $ 18,400 $ 18,860 $ 19,332 01‐10.10‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐52100 GROUP INSURANCE$ 15,805 $ 11,071 $ 15,805 $ 17,871 $ 18,765 $ 19,703 $ 20,688 $ 21,722 01‐10.10‐52150 LIFE INSURANCE $ 257 $ 182 $ 257 $ 257 $ 270 $ 284 $ 298 $ 313 01‐10.10‐52200 FICA & MEDICARE $ 15,000 $ 11,126 $ 15,000 $ 16,527 $ 16,940 $ 17,364 $ 17,798 $ 18,243 01‐10.10‐52300 PENSION CONTRIBUTIONS $ 22,000 $ 15,352 $ 21,900 $ 23,178 $ 23,757 $ 24,351 $ 24,960 $ 25,584 01‐10.10‐52320 RETIREE HEALTH SAVINGS PLAN $ 2,400 $ 2,570 $ 2,570 $ 2,770 $ 2,839 $ 2,910 $ 2,983 $ 3,058 01‐10.10‐52400 PROFESSIONAL DEVELOPMENT $ 4,500 $ 1,507 $ 3,200 $ 3,650 $ 3,696 $ 3,742 $ 3,789 $ 3,836 01‐10.10‐53100 PUBLIC RELATIONS $ 500 $ ‐ $ 200 $ 250 $ 253 $ 256 $ 259 $ 262 01‐10.10‐53200 MALMSTROM TRUST DISTRIBUTION $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐53300 PROFESSIONAL SERVICES $ 2,500 $ 1,500 $ 1,500 $ 1,519 $ 1,538 $ 1,557 $ 1,576 01‐10.10‐53300‐505 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐53400 OTHER SERVICES $ 3,500 $ 1,380 $ 4,200 $ 4,200 $ 4,253 $ 4,306 $ 4,360 $ 4,415 01‐10.10‐53555 SPECIAL EVENTS & ACTIVITIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐54300 REPAIRS & MAINTENANCE $ 250 $ 88 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐55300 TELEPHONE/DATA $ 3,327 $ 2,796 $ 4,596 $ 2,796 $ 2,831 $ 2,866 $ 2,902 $ 2,938 01‐10.10‐55400 ADVERTISING $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐55950 ECONOMIC INCENTIVES $ 3,500 $ 4,219 $ 4,219 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐56100 OFFICE SUPPLIES $ 1,000 $ 790 $ 1,000 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐10.10‐56100‐911 OFFICE SUPPLIES $ ‐ $ 47 $ 47 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐56100‐912 OFFICE SUPPLIES $ ‐ $ 29 $ 29 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐56150 OTHER SUPPLIES $ 1,000 $ 616 $ 616 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐56150‐911 OTHER SUPPLIES $ ‐ $ 26 $ 26 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐56150‐912 OTHER SUPPLIES $ ‐ $ 475 $ 475 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐56150‐920 OTHER SUPPLIES $ ‐ $ 11 $ 11 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐56160 POSTAGE AND DELIVERY $ 2,000 $ 2,937 $ 3,500 $ 3,500 $ 3,544 $ 3,588 $ 3,633 $ 3,678 01‐10.10‐56260 GAS & OIL $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐10.10‐57510 LAND IMPROVEMENTS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ VILLAGE MANAGER TOTAL $ 288,039 $ 206,165 $ 289,151 $ 297,178 $ 304,851 $ 312,735 $ 320,837 $ 329,163 FINANCE DEPARTMENT 01‐11.10‐51100 SALARIES & WAGES$ 160,550 $ 111,002 $ 160,573 $ 164,983 $ 169,108 $ 173,336 $ 177,669 $ 182,111 01‐11.10‐51300 OVERTIME $ 1,500 $ 152 $ 300 $ 300 $ 308 $ 316 $ 324 $ 332 01‐11.10‐52100 GROUP INSURANCE $ 28,150 $ 20,370 $ 28,150 $ 30,409 $ 31,929 $ 33,525 $ 35,201 $ 36,961 01‐11.10‐52150 LIFE INSURANCE $ 130 $ 93 $ 130 $ 130 $ 137 $ 144 $ 151 $ 159 01‐11.10‐52200 FICA & MEDICARE $ 12,300 $ 8,144 $ 12,300 $ 12,645 $ 12,961 $ 13,285 $ 13,617 $ 13,957 01‐11.10‐52300 PENSION CONTRIBUTIONS $ 16,900 $ 11,582 $ 16,775 $ 17,439 $ 17,875 $ 18,322 $ 18,780 $ 19,250 01‐11.10‐52320 RETIREE HEALTH SAVINGS PLAN $ 1,300 $ 1,055 $ 1,055 $ 1,184 $ 1,214 $ 1,244 $ 1,275 $ 1,307 01‐11.10‐52400 PROFESSIONAL DEVELOPMENT $ 3,500 $ 1,254 $ 1,910 $ 1,410 $ 1,428 $ 1,446 $ 1,464 $ 1,482 01‐11.10‐53300 PROFESSIONAL SERVICES $ 27,718 $ 22,535 $ 26,982 $ 27,997 $ 28,347 $ 28,701 $ 29,060 $ 29,423 01‐11.10‐53400 OTHER SERVICES $ 10,000 $ 6,499 $ 5,932 $ 6,604 $ 6,687 $ 6,771 $ 6,856 $ 6,942 01‐11.10‐54300 REPAIRS & MAINTENANCE $ 1,610 $ 1,302 $ 1,604 $ 1,547 $ 1,566 $ 1,586 $ 1,606 $ 1,626

286 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐11.10‐54400 RENTALS $ 350 $ 252 $ 336 $ 336 $ 340 $ 344 $ 348 $ 352 01‐11.10‐55300 TELEPHONE/DATA $ 2,760 $ 2,446 $ 6,013 $ 6,013 $ 6,088 $ 6,164 $ 6,241 $ 6,319 01‐11.10‐55400 ADVERTISING $ 500 $ 312 $ 800 $ 750 $ 759 $ 768 $ 778 $ 788 01‐11.10‐55500 PRINTING & BINDING $ 3,200 $ 3,380 $ 3,789 $ 3,380 $ 3,422 $ 3,465 $ 3,508 $ 3,552 01‐11.10‐56100 OFFICE SUPPLIES $ 2,750 $ 1,089 $ 2,000 $ 2,500 $ 2,531 $ 2,563 $ 2,595 $ 2,627 01‐11.10‐56100‐911 OFFICE SUPPLIES $ ‐ $ 50 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐11.10‐56100‐912 OFFICE SUPPLIES $ ‐ $ 42 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐11.10‐56150 OTHER SUPPLIES $ 3,700 $ 1,032 $ 1,825 $ 1,825 $ 1,848 $ 1,871 $ 1,894 $ 1,918 01‐11.10‐56150‐911 OTHER SUPPLIES $ ‐ $ 61 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐11.10‐56150‐912 OTHER SUPPLIES $ ‐ $ 5 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐11.10‐56150‐920 OTHER SUPPLIES $ ‐ $ 5 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐11.10‐56160 POSTAGE AND DELIVERY $ 2,000 $ 5,989 $ 6,300 $ 6,300 $ 6,379 $ 6,459 $ 6,540 $ 6,622 01‐11.10‐56990 CASH OVER $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐11.10‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ FINANCE DEPARTMENT TOTAL $ 279,418 $ 198,651 $ 276,774 $ 285,752 $ 292,927 $ 300,310 $ 307,907 $ 315,728 LEGAL 01‐12.10‐53300 PROFESSIONAL SERVICES$ 192,000 $ 78,547 $ 175,000 $ 191,975 $ 194,375 $ 196,805 $ 199,265 $ 201,756 01‐12.10‐53300‐140 PROFESSIONAL SERVICES $ ‐ $ 440 $ 440 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐12.10‐53300‐911 PROFESSIONAL SERVICES $ ‐ $ 10,077 $ 10,077 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐12.10‐53400 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ LEGAL TOTAL $ 192,000 $ 89,064 $ 185,517 $ 191,975 $ 194,375 $ 196,805 $ 199,265 $ 201,756 COMMUNITY DEVELOPMENT 01‐13.10‐51100 SALARIES & WAGES$ 230,966 $ 150,704 $ 219,499 $ 235,863 $ 241,760 $ 247,804 $ 253,999 $ 260,349 01‐13.10‐51100‐911 SALARIES & WAGES $ ‐ $ 741 $ 741 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐51300 OVERTIME $ 650 $ 220 $ 500 $ 650 $ 666 $ 683 $ 700 $ 718 01‐13.10‐51350 ATTRITION $ 8,000 $ 308 $ 308 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐52100 GROUP INSURANCE $ 44,645 $ 30,982 $ 43,896 $ 47,601 $ 49,981 $ 52,480 $ 55,104 $ 57,859 01‐13.10‐52100‐911 GROUP INSURANCE $ ‐ $ 197 $ 197 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐52150 LIFE INSURANCE $ 189 $ 122 $ 189 $ 189 $ 198 $ 208 $ 218 $ 229 01‐13.10‐52200 FICA & MEDICARE $ 18,331 $ 11,044 $ 16,910 $ 17,944 $ 18,393 $ 18,853 $ 19,324 $ 19,807 01‐13.10‐52200‐911 FICA & MEDICARE $ ‐ $ 54 $ 54 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐52300 PENSION CONTRIBUTIONS $ 24,000 $ 15,340 $ 23,783 $ 23,602 $ 24,192 $ 24,797 $ 25,417 $ 26,052 01‐13.10‐52300‐911 PENSION CONTRIBUTIONS $ ‐ $ 77 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐52320 RETIREE HEALTH SAVINGS PLAN $ 2,225 $ 1,971 $ 1,971 $ 2,217 $ 2,272 $ 2,329 $ 2,387 $ 2,447 01‐13.10‐52400 PROFESSIONAL DEVELOPMENT $ 3,500 $ 1,280 $ 2,000 $ 3,000 $ 3,038 $ 3,076 $ 3,114 $ 3,153 01‐13.10‐52400‐S15 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐53100 PUBLIC RELATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐53300 PROFESSIONAL SERVICES $ 52,500 $ 33,280 $ 52,500 $ 52,352 $ 53,006 $ 53,669 $ 54,340 $ 55,019 01‐13.10‐54300 REPAIRS & MAINTENANCE $ 450 $ 714 $ 800 $ 560 $ 567 $ 574 $ 581 $ 588 01‐13.10‐55300 TELEPHONE/DATA $ 6,500 $ 2,981 $ 6,000 $ 6,808 $ 6,893 $ 6,979 $ 7,066 $ 7,154 01‐13.10‐55400 ADVERTISING $ 1,500 $ 500 $ 500 $ 506 $ 512 $ 518 $ 524 01‐13.10‐55500 PRINTING & BINDING $ 200 $ 94 $ 200 $ 200 $ 203 $ 206 $ 209 $ 212 01‐13.10‐56100 OFFICE SUPPLIES $ 2,000 $ 1,150 $ 1,700 $ 1,550 $ 1,569 $ 1,589 $ 1,609 $ 1,629 01‐13.10‐56100‐911 OFFICE SUPPLIES $ ‐ $ 95 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐56100‐912 OFFICE SUPPLIES $ ‐ $ 37 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

287 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐13.10‐56150 OTHER SUPPLIES $ 1,500 $ 655 $ 1,200 $ 1,320 $ 1,337 $ 1,354 $ 1,371 $ 1,388 01‐13.10‐56150‐911 OTHER SUPPLIES $ ‐ $ 121 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐56150‐912 OTHER SUPPLIES $ ‐ $ 10 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐56150‐920 OTHER SUPPLIES $ ‐ $ 52 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐13.10‐56160 POSTAGE AND DELIVERY $ 300 $ 359 $ 425 $ 547 $ 554 $ 561 $ 568 $ 575 01‐13.10‐56260 GAS & OIL $ 500 $ 142 $ 450 $ 515 $ 521 $ 528 $ 535 $ 542 COMMUNITY DEVELOPMENT TOTAL $ 397,956 $ 252,730 $ 373,823 $ 395,418 $ 405,656 $ 416,202 $ 427,060 $ 438,245 INFORMATION TECHNOLOGY 01‐14.10‐51100 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐14.10‐52150 LIFE INSURANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐14.10‐52200 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐14.10‐52300 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐14.10‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐14.10‐53300 PROFESSIONAL SERVICES $ 60,000 $ 19,778 $ 45,000 $ 48,000 $ 48,600 $ 49,208 $ 49,823 $ 50,446 01‐14.10‐53400 OTHER SERVICES $ 27,448 $ 17,530 $ 31,330 $ 33,103 $ 33,517 $ 33,936 $ 34,360 $ 34,790 01‐14.10‐53400‐911 OTHER SERVICES $ ‐ $ 3,548 $ 3,548 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐14.10‐54300 REPAIRS & MAINTENANCE $ 48,000 $ 17,054 $ 23,848 $ 23,951 $ 24,250 $ 24,553 $ 24,860 $ 25,171 01‐14.10‐55300 TELEPHONE/DATA $ 3,300 $ 653 $ 1,008 $ 1,008 $ 1,021 $ 1,034 $ 1,047 $ 1,060 01‐14.10‐56150 OTHER SUPPLIES $ 1,500 $ 427 $ 1,500 $ 1,500 $ 1,519 $ 1,538 $ 1,557 $ 1,576 01‐14.10‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐14.10‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 5,000 $ ‐ $ 5,000 $ 5,000 $ 5,063 $ 5,126 $ 5,190 $ 5,255 INFORMATION TECHNOLOGY TOTAL $ 145,248 $ 58,990 $ 111,234 $ 112,562 $ 113,970 $ 115,395 $ 116,837 $ 118,298 SPECIAL EVENTS 01‐40.19‐51100 SALARIES & WAGES$ 20,000 $ 1,241 $ 2,000 $ 37,335 $ 38,082 $ 39,034 $ 40,010 $ 41,010 01‐40.19‐51300 OVERTIME $ 10,000 $ 307 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.19‐52100 GROUP INSURANCE $ ‐ $ ‐ $ ‐ $ 5,961 $ 6,259 $ 6,572 $ 6,901 $ 7,246 01‐40.19‐52150 LIFE INSURANCE $ ‐ $ ‐ $ ‐ $ 35 $ 37 $ 39 $ 41 $ 43 01‐40.19‐52200 FICA & MEDICARE $ ‐ $ 115 $ 200 $ 2,856 $ 2,913 $ 2,986 $ 3,061 $ 3,138 01‐40.19‐52300 PENSION CONTRIBUTIONS $ ‐ $ 152 $ 200 $ 3,887 $ 3,965 $ 4,064 $ 4,166 $ 4,270 01‐40.19‐53300 PROFESSIONAL SERVICES $ 20,000 $ 266 $ 600 $ 2,025 $ 2,050 $ 2,076 $ 2,102 $ 2,128 01‐40.19‐54400 RENTALS $ ‐ $ 4,084 $ 4,584 $ 15,950 $ 16,149 $ 16,351 $ 16,555 $ 16,762 01‐40.19‐56150 OTHER SUPPLIES $ 10,000 $ 1,080 $ 1,080 $ 1,320 $ 1,337 $ 1,354 $ 1,371 $ 1,388 01‐40.19‐56150‐911 OTHER SUPPLIES $ ‐ $ 31 $ 31 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ SPECIAL EVENTS TOTAL $ 60,000 $ 7,276 $ 8,695 $ 69,369 $ 70,792 $ 72,476 $ 74,207 $ 75,985 PW‐ BUILDINGS AND GROUNDS 01‐30.31‐51100 SALARIES & WAGES $ ‐ $ 6,036 $ 13,856 $ 51,680 $ 52,455 $ 52,980 $ 53,510 $ 54,045 01‐30.31‐51300 OVERTIME $ ‐ $ 51 $ 51 $ 500 $ 508 $ 513 $ 518 $ 523 01‐30.31‐52200 FICA & MEDICARE $ ‐ $ 466 $ 1,000 $ 2,577 $ 2,616 $ 2,642 $ 2,668 $ 2,695 01‐30.31‐52300 PENSION CONTRIBUTIONS $ ‐ $ 626 $ 1,400 $ 3,555 $ 3,608 $ 3,644 $ 3,680 $ 3,717 01‐30.31‐53300 PROFESSIONAL SERVICES $ 35,000 $ 27,218 $ 39,756 $ 39,756 $ 40,253 $ 40,756 $ 41,265 $ 41,781 01‐30.31‐53400 OTHER SERVICES $ 4,500 $ 5,629 $ 100 $ 250 $ 253 $ 256 $ 259 $ 262 01‐30.31‐54300 REPAIRS & MAINTENANCE $ 75,000 $ 30,612 $ 52,890 $ 54,380 $ 55,060 $ 55,748 $ 56,445 $ 57,151 01‐30.31‐54300‐911 REPAIRS & MAINTENANCE $ ‐ $ 166 $ 500 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐30.31‐54300‐912 REPAIRS & MAINTENANCE $ ‐ $ 389 $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.31‐54400 RENTALS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

288 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐30.31‐55300 TELEPHONE/DATA $ 18,720 $ 14,554 $ 19,500 $ 12,007 $ 12,157 $ 12,309 $ 12,463 $ 12,619 01‐30.31‐55700 UTILITIES $ 45,000 $ 22,829 $ 10,500 $ 8,790 $ 8,900 $ 9,011 $ 9,124 $ 9,238 01‐30.31‐56150 OTHER SUPPLIES $ 10,000 $ 3,689 $ 6,500 $ 8,063 $ 8,164 $ 8,266 $ 8,369 $ 8,474 01‐30.31‐56150‐106 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.31‐56150‐911 OTHER SUPPLIES $ ‐ $ 166 $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.31‐56170 UNIFORMS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

PW‐ BUILDINGS AND GROUNDS TOTAL $ 188,220 $ 112,431 $ 147,053 $ 182,558 $ 184,987 $ 187,151 $ 189,340 $ 191,557 PUBLIC LIABILITY 01‐15.10‐55200 INSURANCE $ 185,000 $ 132,650 $ 178,346 $ 185,000 $ 194,250 $ 203,963 $ 214,161 $ 224,869 PUBLIC LIABILITY TOTAL $ 185,000 $ 132,650 $ 178,346 $ 185,000 $ 194,250 $ 203,963 $ 214,161 $ 224,869

TOTAL GENERAL GOVERNMENT $ 1,867,606 $ 1,110,112 $ 1,680,167 $ 1,828,995 $ 1,868,871 $ 1,914,198 $ 1,960,916 $ 2,009,091

289 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025

POLICE ADMINISTRATION 01‐20.10‐51100 SALARIES & WAGES$ 507,075 $ 336,731 $ 498,231 $ 504,519 $ 517,132 $ 530,060 $ 543,312 $ 556,895 01‐20.10‐51100‐911 SALARIES & WAGES $ ‐ $ 4,659 $ 4,659 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐51100‐TW1 SALARIES & WAGES $ ‐ $ 1,125 $ 1,125 $ 1,125 $ 1,153 $ 1,182 $ 1,212 $ 1,242 01‐20.10‐51300 OVERTIME $ 6,000 $ 4,133 $ 8,028 $ 6,000 $ 6,150 $ 6,304 $ 6,462 $ 6,624 01‐20.10‐51300‐911 OVERTIME $ ‐ $ 414 $ 414 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐51300‐920 OVERTIME $ ‐ $ 3,880 $ 3,880 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐51350 ATTRITION $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐52100 GROUP INSURANCE $ 51,082 $ 36,121 $ 51,033 $ 54,472 $ 57,196 $ 60,056 $ 63,059 $ 66,212 01‐20.10‐52150 LIFE INSURANCE $ 270 $ 180 $ 270 $ 270 $ 284 $ 298 $ 313 $ 329 01‐20.10‐52200 FICA & MEDICARE $ 11,690 $ 7,355 $ 11,690 $ 11,464 $ 11,751 $ 12,045 $ 12,346 $ 12,655 01‐20.10‐52200‐911 FICA & MEDICARE $ ‐ $ 76 $ 76 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐52200‐920 FICA & MEDICARE $ ‐ $ 56 $ 56 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐52300 PENSION CONTRIBUTIONS $ 9,706 $ 6,735 $ 9,706 $ 10,105 $ 10,358 $ 10,617 $ 10,882 $ 11,154 01‐20.10‐52300‐911 PENSION CONTRIBUTIONS $ ‐ $ 6 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐52310 POLICE PENSION EXPENSE $ 1,422,590 $ 1,327,580 $ 1,422,590 $ 1,513,819 $ 1,589,510 $ 1,668,986 $ 1,752,435 $ 1,840,057 01‐20.10‐52320 RETIREE HEALTH SAVINGS PLAN $ 9,645 $ 10,343 $ 10,343 $ 7,003 01‐20.10‐52400 PROFESSIONAL DEVELOPMENT $ 6,250 $ 2,076 $ 4,540 $ 6,240 $ 6,318 $ 6,397 $ 6,477 $ 6,558 01‐20.10‐52400‐TW1 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐53100 PUBLIC RELATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐53300 PROFESSIONAL SERVICES $ 1,000 $ 400 $ 500 $ 506 $ 512 $ 518 $ 524 01‐20.10‐53400 OTHER SERVICES $ 23,000 $ 16,005 $ 16,670 $ 18,670 $ 18,903 $ 19,139 $ 19,378 $ 19,620 01‐20.10‐54300 REPAIRS & MAINTENANCE $ 950 $ 530 $ 1,550 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐20.10‐55500 PRINTING & BINDING $ 100 $ 50 $ 50 $ 51 $ 52 $ 53 $ 54 01‐20.10‐56100 OFFICE SUPPLIES $ 1,500 $ 374 $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐56100‐911 OFFICE SUPPLIES $ ‐ $ 16 $ 16 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐56150 OTHER SUPPLIES $ 500 $ 76 $ 320 $ 300 $ 304 $ 308 $ 312 $ 316 01‐20.10‐56150‐911 OTHER SUPPLIES $ ‐ $ 244 $ 244 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.10‐56160 POSTAGE AND DELIVERY $ 2,500 $ 720 $ 2,500 $ 2,500 $ 2,531 $ 2,563 $ 2,595 $ 2,627 01‐20.10‐56170 UNIFORMS $ 1,000 $ 57 $ 600 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐20.10‐56260 GAS & OIL $ 2,250 $ 875 $ 1,500 $ 1,900 $ 1,924 $ 1,948 $ 1,972 $ 1,997 01‐20.10‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 500 $ ‐ $ 200 $ 250 $ ‐ $ ‐ $ ‐ $ ‐ POLICE ADMINISTRATION TOTAL $ 2,057,608 $ 1,760,367 $ 2,051,191 $ 2,141,187 $ 2,226,097 $ 2,322,519 $ 2,423,404 $ 2,528,968 POLICE INVESTIGATION 01‐20.20‐51100 SALARIES & WAGES$ 115,098 $ 79,784 $ 117,218 $ 117,922 $ 121,165 $ 121,771 $ 122,380 $ 122,992 01‐20.20‐51100‐911 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐51300 OVERTIME $ 60,000 $ 32,119 $ 58,482 $ 60,000 $ 61,650 $ 61,958 $ 62,268 $ 62,579 01‐20.20‐51300‐911 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐51300‐920 OVERTIME $ ‐ $ 1,528 $ 1,528 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐52100 GROUP INSURANCE $ 24,785 $ 19,620 $ 24,785 $ 28,465 $ 29,888 $ 31,382 $ 32,951 $ 34,599 01‐20.20‐52150 LIFE INSURANCE $ 54 $ 36 $ 54 $ 54 $ 57 $ 60 $ 63 $ 66

290 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐20.20‐52200 FICA & MEDICARE$ 2,423 $ 1,576 $ 2,423 $ 2,580 $ 2,651 $ 2,664 $ 2,677 $ 2,690 01‐20.20‐52200‐920 FICA & MEDICARE $ ‐ $ 22 $ 22 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐52320 RETIREE HEALTH SAVINGS PLAN $ 2,572 $ 2,572 $ 2,572 $ 2,642 $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐52400 PROFESSIONAL DEVELOPMENT $ 1,500 $ 1,950 $ 2,450 $ 2,481 $ 2,512 $ 2,543 $ 2,575 01‐20.20‐53400 OTHER SERVICES $ 5,500 $ 5,258 $ 4,585 $ 5,500 $ 5,569 $ 5,639 $ 5,709 $ 5,780 01‐20.20‐56100 OFFICE SUPPLIES $ 1,000 $ 808 $ 900 $ 2,845 $ 2,881 $ 2,917 $ 2,953 $ 2,990 01‐20.20‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐56115 CONTINGENCY/FORFEITURE FUNDS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐56116 NARCOTIC/FORFEITURE FUNDS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐56150 OTHER SUPPLIES $ 1,500 $ 22 $ 1,818 $ 2,148 $ 2,175 $ 2,202 $ 2,230 $ 2,258 01‐20.20‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐56170 UNIFORMS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.20‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 250 $ ‐ $ 100 $ 200 $ ‐ $ ‐ $ ‐ $ ‐ POLICE INVESTIGATION TOTAL $ 214,682 $ 143,345 $ 216,437 $ 224,806 $ 228,517 $ 231,105 $ 233,774 $ 236,529 POLICE PATROL 01‐20.21‐51100 SALARIES & WAGES$ 1,575,500 $ 1,096,897 $ 1,589,897 $ 1,607,041 $ 1,651,235 $ 1,659,491 $ 1,667,788 $ 1,676,127 01‐20.21‐51100‐911 SALARIES & WAGES $ ‐ $ 5,918 $ 2,065 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐51100‐920 SALARIES & WAGES $ ‐ $ 848 $ 848 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐51300 OVERTIME $ 175,621 $ 105,154 $ 170,000 $ 170,000 $ 174,675 $ 175,548 $ 176,426 $ 177,308 01‐20.21‐51300‐208 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐51300‐911 OVERTIME $ ‐ $ 71 $ 71 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐51300‐920 OVERTIME $ ‐ $ 18,219 $ 18,219 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐51350 ATTRITION $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐52100 GROUP INSURANCE $ 299,725 $ 211,478 $ 305,291 $ 341,026 $ 358,077 $ 375,981 $ 394,780 $ 414,519 01‐20.21‐52100‐911 GROUP INSURANCE $ ‐ $ 1,553 $ 444 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐52150 LIFE INSURANCE $ 810 $ 549 $ 477 $ 810 $ 851 $ 894 $ 939 $ 986 01‐20.21‐52200 FICA & MEDICARE $ 28,450 $ 18,055 $ 28,450 $ 28,155 $ 28,929 $ 29,074 $ 29,219 $ 29,365 01‐20.21‐52200‐911 FICA & MEDICARE $ ‐ $ 82 $ 29 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐52200‐920 FICA & MEDICARE $ ‐ $ 322 $ 322 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐52300 PENSION CONTRIBUTIONS $ 4,145 $ 2,769 $ 4,145 $ 4,064 $ 4,176 $ 4,197 $ 4,218 $ 4,239 01‐20.21‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ 88 $ 88 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐52320 RETIREE HEALTH SAVINGS PLAN $ 20,605 $ 14,491 $ 14,491 $ 16,825 $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐53300 PROFESSIONAL SERVICES $ 12,000 $ 8,369 $ 8,319 $ 10,769 $ 10,904 $ 11,040 $ 11,178 $ 11,318 01‐20.21‐53400 OTHER SERVICES $ 8,900 $ 8,869 $ 8,976 $ 9,807 $ 9,930 $ 10,054 $ 10,180 $ 10,307 01‐20.21‐54300 REPAIRS & MAINTENANCE $ 30,000 $ 22,677 $ 38,890 $ 30,000 $ 30,375 $ 30,755 $ 31,139 $ 31,528 01‐20.21‐55200 INSURANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐55300 TELEPHONE/DATA $ 15,500 $ 9,311 $ 15,599 $ 15,500 $ 15,694 $ 15,890 $ 16,089 $ 16,290 01‐20.21‐55500 PRINTING & BINDING $ 500 $ ‐ $ 1,800 $ 500 $ 506 $ 512 $ 518 $ 524 01‐20.21‐56100 OFFICE SUPPLIES $ 8,000 $ 5,498 $ 7,483 $ 8,000 $ 8,100 $ 8,201 $ 8,304 $ 8,408 01‐20.21‐56100‐911 OFFICE SUPPLIES $ ‐ $ 361 $ 365 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐56100‐912 OFFICE SUPPLIES $ ‐ $ 137 $ 113 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

291 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐20.21‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐56140 DUI PREVENTION FUNDS $ ‐ $ 2,445 $ 700 $ 1,225 $ 1,240 $ 1,256 $ 1,272 $ 1,288 01‐20.21‐56150 OTHER SUPPLIES $ 6,000 $ 2,478 $ 6,010 $ 6,000 $ 6,075 $ 6,151 $ 6,228 $ 6,306 01‐20.21‐56150‐911 OTHER SUPPLIES $ ‐ $ 711 $ 1,001 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐56150‐912 OTHER SUPPLIES $ ‐ $ 515 $ 225 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐56150‐920 OTHER SUPPLIES $ ‐ $ 27 $ 27 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.21‐56170 UNIFORMS $ 10,000 $ 3,324 $ 10,000 $ 10,000 $ 10,125 $ 10,252 $ 10,380 $ 10,510 01‐20.21‐56260 GAS & OIL $ 30,000 $ 16,803 $ 26,000 $ 30,000 $ 30,375 $ 30,755 $ 31,139 $ 31,528 01‐20.21‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 4,000 $ ‐ $ 3,389 $ 4,250 $ ‐ $ ‐ $ ‐ $ ‐ POLICE PATROL TOTAL $ 2,229,756 $ 1,558,019 $ 2,263,734 $ 2,293,972 $ 2,341,267 $ 2,370,051 $ 2,399,797 $ 2,430,551 POLICE EMERGENCY RESPONSE 01‐20.22‐51300 OVERTIME $ 6,000 $ 1,373 $ 4,000 $ 4,000 $ 4,100 $ 4,203 $ 4,308 $ 4,416 01‐20.22‐51300‐911 OVERTIME $ ‐ $ ‐ $ 7,066 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.22‐51300‐920 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.22‐52100 GROUP INSURANCE $ ‐ $ 316 $ 316 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.22‐52200 FICA & MEDICARE $ ‐ $ 19 $ 19 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.22‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.22‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ 1,200 $ 1,215 $ 1,230 $ 1,245 $ 1,261 01‐20.22‐56150 OTHER SUPPLIES $ 5,500 $ 4,680 $ 5,500 $ 5,500 $ 5,569 $ 5,639 $ 5,709 $ 5,780 01‐20.22‐56150‐911 OTHER SUPPLIES $ ‐ $ 45 $ 45 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.22‐56150‐920 OTHER SUPPLIES $ ‐ $ 14,708 $ 14,708 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.22‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 6,000 $ 3,132 $ 8,363 $ 9,000 $ ‐ $ ‐ $ ‐ $ ‐

POLICE EMERGENCY RESPONSE TOTAL $ 17,500 $ 24,273 $ 40,017 $ 19,700 $ 10,884 $ 11,072 $ 11,262 $ 11,457 POLICE SCHOOL SAFETY 01‐20.23‐51100 SALARIES & WAGES$ 79,000 $ 20,876 $ 50,000 $ 108,000 $ 110,700 $ 113,468 $ 116,305 $ 119,213 01‐20.23‐51100‐911 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.23‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.23‐51300‐911 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.23‐51300‐920 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.23‐52200 FICA & MEDICARE $ 6,044 $ 1,597 $ 3,825 $ 8,258 $ 8,464 $ 8,676 $ 8,893 $ 9,115 01‐20.23‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.23‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.23‐56150 OTHER SUPPLIES $ 250 $ 250 $ 250 $ 253 $ 256 $ 259 $ 262 01‐20.23‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.23‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ POLICE SCHOOL SAFETY TOTAL $ 85,294 $ 22,473 $ 54,075 $ 116,508 $ 119,417 $ 122,400 $ 125,457 $ 128,590 POLICE TRAINING 01‐20.24‐51100 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐51100‐911 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐51300‐911 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐51300‐920 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐52100 GROUP INSURANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

292 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐20.24‐52200 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐52400 PROFESSIONAL DEVELOPMENT$ 26,000 $ 17,366 $ 19,150 $ 26,000 $ 26,325 $ 26,654 $ 26,987 $ 27,324 01‐20.24‐56100 OFFICE SUPPLIES $ 200 $ ‐ $ 150 $ 200 $ 203 $ 206 $ 209 $ 212 01‐20.24‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐56150 OTHER SUPPLIES $ 500 $ ‐ $ 100 $ 250 $ 253 $ 256 $ 259 $ 262 01‐20.24‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐20.24‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ POLICE TRAINING TOTAL $ 26,700 $ 17,366 $ 19,400 $ 26,450 $ 26,781 $ 27,116 $ 27,455 $ 27,798 POLICE COMMUNICATIONS 01‐20.25‐53300 PROFESSIONAL SERVICES$ 325,000 $ 200,669 $ 325,000 $ 325,000 $ 329,063 $ 333,176 $ 337,341 $ 341,558 POLICE COMMUNICATIONS TOTAL $ 325,000 $ 200,669 $ 325,000 $ 325,000 $ 329,063 $ 333,176 $ 337,341 $ 341,558

TOTAL POLICE DEPARTMENT $ 4,956,540 $ 3,726,512 $ 4,969,854 $ 5,147,623 $ 5,282,026 $ 5,417,439 $ 5,558,490 $ 5,705,451

293 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025

FIRE ADMINISTRATION 01‐25.10‐51100 SALARIES & WAGES$ 154,880 $ 73,707 $ 108,342 $ 128,581 $ 131,796 $ 135,091 $ 138,468 $ 141,930 01‐25.10‐51100‐911 SALARIES & WAGES $ ‐ $ 1,500 $ 1,250 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐51110 OTHER TAXABLE BENEFITS $ ‐ $ ‐ $ ‐ $ 1,850 $ 1,896 $ 1,943 $ 1,992 $ 2,042 01‐25.10‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐51300‐911 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐51300‐920 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐52100 GROUP INSURANCE $ 23,900 $ 11,370 $ 18,650 $ 28,408 $ 29,828 $ 31,319 $ 32,885 $ 34,529 01‐25.10‐52100‐911 GROUP INSURANCE $ ‐ $ 270 $ 213 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐52150 LIFE INSURANCE $ 70 $ 45 $ 70 $ 68 $ 71 $ 75 $ 79 $ 83 01‐25.10‐52200 FICA & MEDICARE $ 3,750 $ 2,530 $ 3,750 $ 3,885 $ 3,982 $ 4,082 $ 4,184 $ 4,289 01‐25.10‐52200‐911 FICA & MEDICARE $ ‐ $ 21 $ 18 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐52300 PENSION CONTRIBUTIONS $ 16,000 $ 7,407 $ 11,289 $ 13,808 $ 14,153 $ 14,507 $ 14,870 $ 15,242 01‐25.10‐52300‐911 PENSION CONTRIBUTIONS $ ‐ $ 156 $ 130 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐52320 RETIREE HEALTH SAVINGS PLAN $ ‐ $ 1,274 $ 1,274 $ 2,092 $ 2,144 $ 2,198 $ 2,253 $ 2,309 01‐25.10‐52400 PROFESSIONAL DEVELOPMENT $ 5,000 $ 575 $ 1,000 $ 5,900 $ 5,974 $ 6,049 $ 6,125 $ 6,202 01‐25.10‐53100 PUBLIC RELATIONS $ 200 $ 200 $ 45 $ 46 $ 47 $ 48 $ 49 01‐25.10‐53400 OTHER SERVICES $ 22,950 $ 13,401 $ 22,950 $ 23,542 $ 23,836 $ 24,134 $ 24,436 $ 24,741 01‐25.10‐54300 REPAIRS & MAINTENANCE $ 4,000 $ 1,200 $ 900 $ 911 $ 922 $ 934 $ 946 01‐25.10‐55300 TELEPHONE/DATA $ 6,300 $ 5,412 $ 6,240 $ 6,240 $ 6,318 $ 6,397 $ 6,477 $ 6,558 01‐25.10‐55400 ADVERTISING $ 500 $ 250 $ 250 $ 253 $ 256 $ 259 $ 262 01‐25.10‐55500 PRINTING & BINDING $ 1,250 $ 555 $ 1,300 $ 1,300 $ 1,316 $ 1,332 $ 1,349 $ 1,366 01‐25.10‐56100 OFFICE SUPPLIES $ 3,500 $ 3,841 $ 4,500 $ 4,500 $ 4,556 $ 4,613 $ 4,671 $ 4,729 01‐25.10‐56100‐911 OFFICE SUPPLIES $ ‐ $ 16 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐56160 POSTAGE AND DELIVERY $ 300 $ 55 $ 250 $ 500 $ 506 $ 512 $ 518 $ 524 01‐25.10‐56260 GAS & OIL $ ‐ $ ‐ $ 1,200 $ 1,200 $ 1,215 $ 1,230 $ 1,245 $ 1,261 01‐25.10‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 2,000 $ 2,243 $ 3,118 $ 2,500 $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.10‐57430 FOREIGN FIRE TAX PURCHASES $ ‐ $ 12,643 $ 12,643 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ FIRE ADMINISTRATION TOTAL $ 244,600 $ 137,021 $ 199,837 $ 225,569 $ 228,801 $ 234,707 $ 240,793 $ 247,062 FIRE SUPPRESSION 01‐25.26‐51100 SALARIES & WAGES$ 180,000 $ 103,938 $ 170,000 $ 170,000 $ 174,250 $ 178,606 $ 183,071 $ 187,648 01‐25.26‐51100‐911 SALARIES & WAGES $ ‐ $ 6,669 $ 6,421 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐51100‐920 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐51110 WAGES‐DAYTIME STAFFING$ 110,000 $ 84,697 $ 110,000 $ 110,000 $ 112,750 $ 115,569 $ 118,458 $ 121,419 01‐25.26‐51110‐911 WAGES‐DAYTIME STAFFING $ ‐ $ 92,193 $ 140,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐51110‐920 WAGES‐DAYTIME STAFFING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐51300 OVERTIME $ ‐ $ 4,419 $ 4,419 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐51300‐911 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐51300‐920 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐52100 GROUP INSURANCE $ 24,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐52200 FICA & MEDICARE $ 11,500 $ 10,541 $ 22,914 $ 15,313 $ 15,696 $ 16,088 $ 16,490 $ 16,902

294 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐25.26‐52200‐911 FICA & MEDICARE $ ‐ $ 5,138 $ 11,200 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐52300 PENSION CONTRIBUTIONS$ 14,775 $ 7,108 $ 12,000 $ 10,392 $ 10,652 $ 10,918 $ 11,191 $ 11,471 01‐25.26‐52300‐911 PENSION CONTRIBUTIONS $ ‐ $ 4,074 $ 5,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐52400 PROFESSIONAL DEVELOPMENT $ 4,000 $ 3,007 $ 1,500 $ 1,500 $ 1,519 $ 1,538 $ 1,557 $ 1,576 01‐25.26‐53300 PROFESSIONAL SERVICES $ 21,000 $ 15,003 $ 16,955 $ 18,965 $ 19,202 $ 19,442 $ 19,685 $ 19,931 01‐25.26‐53400 OTHER SERVICES $ 100 $ 68 $ 68 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐54300 REPAIRS & MAINTENANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐56100 OFFICE SUPPLIES $ 1,200 $ 1,035 $ 1,200 $ 1,200 $ 1,215 $ 1,230 $ 1,245 $ 1,261 01‐25.26‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐56150 OTHER SUPPLIES $ 25,000 $ 11,957 $ 25,000 $ 25,000 $ 25,313 $ 25,629 $ 25,949 $ 26,273 01‐25.26‐56150‐911 OTHER SUPPLIES $ ‐ $ 686 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐56150‐920 OTHER SUPPLIES $ ‐ $ 1,205 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.26‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 14,000 $ 5,724 $ 8,500 $ 6,000 $ ‐ $ ‐ $ ‐ $ ‐ FIRE SUPPRESSION TOTAL $ 405,575 $ 357,462 $ 535,177 $ 358,370 $ 360,597 $ 369,020 $ 377,646 $ 386,481 FIRE PREVENTION 01‐25.27‐51100 SALARIES & WAGES$ 27,500 $ 15,234 $ 35,555 $ 38,690 $ 39,657 $ 40,648 $ 41,664 $ 42,706 01‐25.27‐51100‐911 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐51100‐920 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐52200 FICA & MEDICARE$ 400 $ 275 $ 400 $ 937 $ 960 $ 984 $ 1,009 $ 1,034 01‐25.27‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐52300 PENSION CONTRIBUTIONS $ 2,860 $ 1,496 $ 3,000 $ 3,438 $ 3,524 $ 3,612 $ 3,702 $ 3,795 01‐25.27‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐52400 PROFESSIONAL DEVELOPMENT $ 2,500 $ 500 $ 1,500 $ 1,519 $ 1,538 $ 1,557 $ 1,576 01‐25.27‐53100 PUBLIC RELATIONS $ ‐ $ ‐ $ 250 $ 250 $ 253 $ 256 $ 259 $ 262 01‐25.27‐53400 OTHER SERVICES $ ‐ $ 39 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐56100 OFFICE SUPPLIES $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐56150 OTHER SUPPLIES $ 4,000 $ 54 $ 4,000 $ 4,000 $ 4,050 $ 4,101 $ 4,152 $ 4,204 01‐25.27‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.27‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ FIRE PREVENTION TOTAL $ 37,760 $ 17,098 $ 43,705 $ 48,815 $ 49,963 $ 51,139 $ 52,343 $ 53,577 FIRE TRAINING 01‐25.24‐51100 SALARIES & WAGES$ 140,000 $ 54,178 $ 80,000 $ 125,000 $ 128,125 $ 131,328 $ 134,611 $ 137,976 01‐25.24‐51100‐911 SALARIES & WAGES $ ‐ $ 1,273 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐51100‐920 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐52100 GROUP INSURANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐52200 FICA & MEDICARE $ 7,080 $ 2,954 $ 6,120 $ 6,850 $ 7,021 $ 7,197 $ 7,377 $ 7,561 01‐25.24‐52200‐911 FICA & MEDICARE $ ‐ $ 69 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐52300 PENSION CONTRIBUTIONS $ 6,500 $ 2,000 $ 4,000 $ 4,616 $ 4,731 $ 4,849 $ 4,970 $ 5,094

295 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐25.24‐52300‐911 PENSION CONTRIBUTIONS $ ‐ $ 47 $ 47 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐52400 PROFESSIONAL DEVELOPMENT $ 22,000 $ 17,130 $ 23,840 $ 24,800 $ 25,110 $ 25,424 $ 25,742 $ 26,064 01‐25.24‐56100 OFFICE SUPPLIES $ 750 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐56150 OTHER SUPPLIES $ 5,100 $ (2,100) $ 1,800 $ 1,800 $ 1,823 $ 1,846 $ 1,869 $ 1,892 01‐25.24‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.24‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ FIRE TRAINING TOTAL $ 181,430 $ 75,551 $ 115,807 $ 163,066 $ 166,810 $ 170,644 $ 174,569 $ 178,587 FIRE MAINTENANCE 01‐25.28‐51100 SALARIES & WAGES$ 18,000 $ 4,313 $ 9,603 $ 14,523 $ 14,886 $ 15,258 $ 15,639 $ 16,030 01‐25.28‐51100‐911 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐51100‐920 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐52100 GROUP INSURANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐52200 FICA & MEDICARE $ ‐ $ 289 $ ‐ $ 976 $ 1,000 $ 1,025 $ 1,051 $ 1,077 01‐25.28‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐52300 PENSION CONTRIBUTIONS $ ‐ $ 68 $ ‐ $ 230 $ 236 $ 242 $ 248 $ 254 01‐25.28‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐53300 PROFESSIONAL SERVICES $ 2,750 $ 1,221 $ 2,460 $ 2,460 $ 2,491 $ 2,522 $ 2,554 $ 2,586 01‐25.28‐53400 OTHER SERVICES $ 2,700 $ 1,411 $ 3,000 $ 3,000 $ 3,038 $ 3,076 $ 3,114 $ 3,153 01‐25.28‐54300 REPAIRS & MAINTENANCE $ 35,000 $ 33,413 $ 44,645 $ 42,635 $ 43,168 $ 43,708 $ 44,254 $ 44,807 01‐25.28‐54300‐911 REPAIRS & MAINTENANCE $ ‐ $ 7,730 $ 7,730 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐56100 OFFICE SUPPLIES $ 150 $ 764 $ 764 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐56100‐ 911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐56150 OTHER SUPPLIES $ 13,000 $ 6,135 $ 10,000 $ 10,000 $ 10,125 $ 10,252 $ 10,380 $ 10,510 01‐25.28‐56150‐911 OTHER SUPPLIES $ ‐ $ 210 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐56150‐912 OTHER SUPPLIES $ ‐ $ 375 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.28‐56260 GAS & OIL $ 13,000 $ 8,256 $ 14,400 $ 14,400 $ 14,580 $ 14,762 $ 14,947 $ 15,134 01‐25.28‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 2,500 $ 1,782 $ 1,000 $ 1,000 $ ‐ $ ‐ $ ‐ $ ‐ FIRE MAINTENANCE TOTAL $ 87,100 $ 65,967 $ 93,602 $ 89,224 $ 89,524 $ 90,845 $ 92,187 $ 93,551 EMERGENCY MEDICAL 01‐25.29‐51100 SALARIES & WAGES$ 11,750 $ 24,490 $ 32,850 $ 32,850 $ 33,671 $ 34,513 $ 35,376 $ 36,260 01‐25.29‐51100‐911 SALARIES & WAGES $ ‐ $ 196 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐51100‐920 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52100 GROUP INSURANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52100‐911 GROUP INSURANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52200 FICA & MEDICARE $ 200 $ 422 $ 600 $ 558 $ 572 $ 586 $ 601 $ 616 01‐25.29‐52200‐911 FICA & MEDICARE $ ‐ $ 4 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52300 PENSION CONTRIBUTIONS $ 1,200 $ 2,439 $ 3,600 $ 3,327 $ 3,410 $ 3,495 $ 3,582 $ 3,672

296 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐25.29‐52300‐911 PENSION CONTRIBUTIONS $ ‐ $ 18 $ 18 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52400 PROFESSIONAL DEVELOPMENT $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐52400‐911 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐53300 PROFESSIONAL SERVICES $ 1,000 $ 19 $ 19 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐53300‐911 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐53400 OTHER SERVICES $ 464,122 $ 307,206 $ 461,947 $ 471,186 $ 477,076 $ 483,039 $ 489,077 $ 495,190 01‐25.29‐53400‐911 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐54300 REPAIRS & MAINTENANCE $ 2,000 $ 894 $ 1,000 $ 1,780 $ 1,802 $ 1,825 $ 1,848 $ 1,871 01‐25.29‐54300‐911 REPAIRS & MAINTENANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐55400 ADVERTISING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐55400‐911 ADVERTISING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐56100 OFFICE SUPPLIES $ 400 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐56100‐920 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐56150 OTHER SUPPLIES $ 9,200 $ 3,575 $ 4,063 $ 6,763 $ 6,848 $ 6,934 $ 7,021 $ 7,109 01‐25.29‐56150‐911 OTHER SUPPLIES $ ‐ $ 935 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐56150‐920 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ 500 $ ‐ $ 500 $ 500 $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐57410‐911 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.29‐57420‐911 VEHICLE REPLACEMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ EMERGENCY MEDICAL TOTAL $ 490,872 $ 340,198 $ 504,597 $ 516,964 $ 523,379 $ 530,392 $ 537,505 $ 544,718 DISASTER PREPAREDNESS 01‐25.30‐51100 SALARIES & WAGES$ 56,858 $ 43,108 $ 60,000 $ 62,737 $ 64,305 $ 65,913 $ 67,561 $ 69,250 01‐25.30‐51100‐911 SALARIES & WAGES $ ‐ $ 1,500 $ 1,375 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐51100‐920 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐51300‐911 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐51300‐920 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐52100 GROUP INSURANCE $ 12,750 $ 8,602 $ 12,750 $ 14,232 $ 14,944 $ 15,691 $ 16,476 $ 17,300 01‐25.30‐52100‐911 GROUP INSURANCE $ ‐ $ 270 $ 241 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐52150 LIFE INSURANCE $ 41 $ 27 $ 41 $ 41 $ 43 $ 45 $ 47 $ 49 01‐25.30‐52200 FICA & MEDICARE $ 824 $ 605 $ 824 $ 910 $ 933 $ 956 $ 980 $ 1,005 01‐25.30‐52200‐911 FICA & MEDICARE $ ‐ $ 21 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐52200‐920 FICA & MEDICARE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐52300 PENSION CONTRIBUTIONS $ 5,930 $ 4,516 $ 6,200 $ 6,619 $ 6,784 $ 6,954 $ 7,128 $ 7,306 01‐25.30‐52300‐911 PENSION CONTRIBUTIONS $ ‐ $ 156 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐52300‐920 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐52320 RETIREE HEALTH SAVINGS PLAN $ 1,274 $ 1,274 $ 1,274 $ 1,371 $ 1,405 $ 1,440 $ 1,476 $ 1,513 01‐25.30‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐56150 OTHER SUPPLIES $ 6,000 $ 315 $ 660 $ 5,160 $ 5,225 $ 5,290 $ 5,356 $ 5,423 01‐25.30‐56150‐911 OTHER SUPPLIES $ ‐ $ 7,677 $ 15,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐25.30‐56150‐912 OTHER SUPPLIES $ ‐ $ 2,312 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ DISASTER PREPAREDNESS TOTAL $ 83,677 $ 70,383 $ 98,365 $ 91,070 $ 93,639 $ 96,289 $ 99,024 $ 101,846

297 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025

TOTAL FIRE DEPARTMENT $ 1,531,014 $ 1,063,680 $ 1,591,090 $ 1,493,078 $ 1,512,713 $ 1,543,036 $ 1,574,067 $ 1,605,822

TOTAL PUBLIC SAFETY $ 6,487,554 $ 4,790,192 $ 6,560,944 $ 6,640,701 $ 6,794,739 $ 6,960,475 $ 7,132,557 $ 7,311,273

298 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025

PW‐ STREET AND BRIDGES 01‐30.32‐51100 SALARIES & WAGES$ 192,435 $ 126,918 $ 183,331 $ 189,017 $ 191,852 $ 193,771 $ 195,709 $ 197,666 01‐30.32‐51300 OVERTIME $ 38,000 $ 16,575 $ 24,800 $ 35,000 $ 35,525 $ 35,880 $ 36,239 $ 36,601 01‐30.32‐52100 GROUP INSURANCE $ 36,500 $ 24,795 $ 35,087 $ 33,204 $ 34,864 $ 36,607 $ 38,437 $ 40,359 01‐30.32‐52150 LIFE INSURANCE $ 144 $ 103 $ 144 $ 135 $ 142 $ 149 $ 156 $ 164 01‐30.32‐52200 FICA & MEDICARE $ 17,700 $ 10,718 $ 15,247 $ 17,138 $ 17,395 $ 17,569 $ 17,745 $ 17,922 01‐30.32‐52300 PENSION CONTRIBUTIONS $ 24,000 $ 15,013 $ 21,226 $ 23,634 $ 23,989 $ 24,229 $ 24,471 $ 24,716 01‐30.32‐52320 RETIREE HEALTH SAVINGS PLAN $ 2,717 $ 2,953 $ 2,953 $ 1,821 $ 1,848 $ 1,866 $ 1,885 $ 1,904 01‐30.32‐52400 PROFESSIONAL DEVELOPMENT $ 1,500 $ 1,559 $ 2,000 $ 2,000 $ 2,025 $ 2,050 $ 2,076 $ 2,102 01‐30.32‐53300 PROFESSIONAL SERVICES $ 6,500 $ 12,790 $ 400 $ 5,400 $ 5,468 $ 5,536 $ 5,605 $ 5,675 01‐30.32‐53400 OTHER SERVICES $ 5,000 $ 4,396 $ 4,800 $ 2,690 $ 2,724 $ 2,758 $ 2,792 $ 2,827 01‐30.32‐54300 REPAIRS & MAINTENANCE $ 40,000 $ 16,203 $ 35,000 $ 40,000 $ 40,500 $ 41,006 $ 41,519 $ 42,038 01‐30.32‐54400 RENTALS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.32‐55300 TELEPHONE/DATA $ 3,200 $ 3,256 $ 4,900 $ 4,900 $ 4,961 $ 5,023 $ 5,086 $ 5,150 01‐30.32‐55400 ADVERTISING $ 750 $ 100 $ 750 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐30.32‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.32‐55700 UTILITIES $ 800 $ 645 $ 7,500 $ 7,500 $ 7,594 $ 7,689 $ 7,785 $ 7,882 01‐30.32‐56100 OFFICE SUPPLIES $ 60,000 $ 45 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.32‐56100‐911 OFFICE SUPPLIES $ ‐ $ 93 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.32‐56100‐912 OFFICE SUPPLIES $ ‐ $ 76 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.32‐56150 OTHER SUPPLIES $ 3,900 $ 50,159 $ 60,000 $ 60,000 $ 60,750 $ 61,509 $ 62,278 $ 63,056 01‐30.32‐56150‐911 OTHER SUPPLIES $ ‐ $ 84 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.32‐56170 UNIFORMS $ 7,500 $ 2,255 $ 5,000 $ 1,650 $ 1,671 $ 1,692 $ 1,713 $ 1,734 01‐30.32‐56260 GAS & OIL $ 11,000 $ 5,050 $ 9,000 $ 12,000 $ 12,150 $ 12,302 $ 12,456 $ 12,612 01‐30.32‐56270 GAS & OIL DISTRIBUTION $ 4,000 $ (12,886) $ 4,000 $ 4,000 $ 4,050 $ 4,101 $ 4,152 $ 4,204 01‐30.32‐56280 OUTSIDE FUEL COSTS $ 5,000 $ 2,476 $ 4,400 $ 5,000 $ 5,063 $ 5,126 $ 5,190 $ 5,255 01‐30.32‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ PW‐ STREET AND BRIDGES TOTAL $ 460,646 $ 283,376 $ 420,538 $ 446,089 $ 453,584 $ 459,889 $ 466,333 $ 472,919 PW‐ STREET LIGHTING 01‐30.33‐51100 SALARIES & WAGES$ 6,838 $ 4,544 $ 6,565 $ 6,749 $ 6,850 $ 6,919 $ 6,988 $ 7,058 01‐30.33‐51300 OVERTIME $ 165 $ 308 $ 400 $ 400 $ 406 $ 410 $ 414 $ 418 01‐30.33‐52100 GROUP INSURANCE $ 795 $ 545 $ 801 $ 835 $ 877 $ 921 $ 967 $ 1,015 01‐30.33‐52150 LIFE INSURANCE $ 6 $ 4 $ 6 $ 5 $ 5 $ 5 $ 5 $ 5 01‐30.33‐52200 FICA & MEDICARE $ 536 $ 364 $ 519 $ 547 $ 555 $ 561 $ 567 $ 573 01‐30.33‐52300 PENSION CONTRIBUTIONS $ 715 $ 506 $ 722 $ 754 $ 765 $ 773 $ 781 $ 789 01‐30.33‐52320 RETIREE HEALTH SAVINGS PLAN $ 148 $ 147 $ 147 $ 152 $ 154 $ 156 $ 158 $ 160 01‐30.33‐53400 OTHER SERVICES $ 4,500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.33‐54300 REPAIRS & MAINTENANCE $ 20,000 $ 17,224 $ 20,000 $ 20,000 $ 20,250 $ 20,503 $ 20,759 $ 21,018 01‐30.33‐55700 UTILITIES $ 3,000 $ 5,627 $ 12,000 $ 47,520 $ 48,114 $ 48,715 $ 49,324 $ 49,941 01‐30.33‐56100 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.33‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.33‐56150 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.33‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.33‐56170 UNIFORMS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

299 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 PW‐ STREET LIGHTING $ 36,703 $ 29,269 $ 41,160 $ 76,962 $ 77,976 $ 78,963 $ 79,963 $ 80,977

TOTAL HIGHWAYS AND STREETS $ 497,349 $ 312,645 $ 461,698 $ 523,051 $ 531,560 $ 538,852 $ 546,296 $ 553,896

PW‐ PARKS MAINTENANCE 01‐30.34‐51100 SALARIES & WAGES$ 100,982 $ 45,449 $ 68,374 $ 96,435 $ 97,882 $ 98,861 $ 99,850 $ 100,849 01‐30.34‐51300 OVERTIME $ 3,713 $ 500 $ 500 $ 3,000 $ 3,045 $ 3,075 $ 3,106 $ 3,137 01‐30.34‐52100 GROUP INSURANCE $ 22,785 $ 15,771 $ 23,111 $ 25,320 $ 26,586 $ 27,915 $ 29,311 $ 30,777 01‐30.34‐52150 LIFE INSURANCE $ 55 $ 36 $ 55 $ 54 $ 57 $ 60 $ 63 $ 66 01‐30.34‐52200 FICA & MEDICARE $ 8,009 $ 3,315 $ 5,252 $ 7,608 $ 7,722 $ 7,799 $ 7,877 $ 7,956 01‐30.34‐52300 PENSION CONTRIBUTIONS $ 7,135 $ 4,740 $ 7,312 $ 7,326 $ 7,436 $ 7,510 $ 7,585 $ 7,661 01‐30.34‐52320 RETIREE HEALTH SAVINGS PLAN $ 765 $ 765 $ 787 $ 799 $ 807 $ 815 $ 823 01‐30.34‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ 120 $ 250 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐30.34‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.34‐53400 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.34‐54300 REPAIRS & MAINTENANCE $ 6,000 $ 6,102 $ 9,000 $ 7,500 $ 7,594 $ 7,689 $ 7,785 $ 7,882 01‐30.34‐56150 OTHER SUPPLIES $ 2,500 $ 2,207 $ 2,500 $ 2,500 $ 2,531 $ 2,563 $ 2,595 $ 2,627 01‐30.34‐56150‐105 OTHER SUPPLIES $ 4,500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.34‐56150‐106 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.34‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.34‐56150‐912 OTHER SUPPLIES $ ‐ $ 19 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.34‐56170 UNIFORMS $ ‐ $ ‐ $ ‐ $ 2,150 $ 2,177 $ 2,204 $ 2,232 $ 2,260 01‐30.34‐56260 GAS & OIL $ ‐ $ 2,401 $ 4,000 $ 5,000 $ 5,063 $ 5,126 $ 5,190 $ 5,255 PW‐ PARKS MAINTENANCE TOTAL $ 156,444 $ 81,425 $ 120,354 $ 158,680 $ 161,905 $ 164,635 $ 167,448 $ 170,345 PW ‐ FORESTRY 01‐30.35‐51100 SALARIES & WAGES$ 81,750 $ 51,907 $ 74,998 $ 92,857 $ 94,250 $ 95,193 $ 96,145 $ 97,106 01‐30.35‐51300 OVERTIME $ 6,845 $ 4,744 $ 6,500 $ 6,500 $ 6,598 $ 6,664 $ 6,731 $ 6,798 01‐30.35‐52100 GROUP INSURANCE $ 15,615 $ 10,590 $ 15,672 $ 16,667 $ 17,500 $ 18,375 $ 19,294 $ 20,259 01‐30.35‐52150 LIFE INSURANCE $ 54 $ 36 $ 54 $ 54 $ 57 $ 60 $ 63 $ 66 01‐30.35‐52200 FICA & MEDICARE $ 6,778 $ 4,200 $ 6,005 $ 7,601 $ 7,715 $ 7,792 $ 7,870 $ 7,949 01‐30.35‐52300 PENSION CONTRIBUTIONS $ 7,905 $ 5,903 $ 8,361 $ 8,900 $ 9,034 $ 9,124 $ 9,215 $ 9,307 01‐30.35‐52320 RETIREE HEALTH SAVINGS PLAN $ 1,685 $ 1,683 $ 1,683 $ 1,732 $ 1,758 $ 1,776 $ 1,794 $ 1,812 01‐30.35‐52400 PROFESSIONAL DEVELOPMENT $ 1,000 $ 50 $ 1,000 $ 1,000 $ 1,013 $ 1,026 $ 1,039 $ 1,052 01‐30.35‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.35‐53400 OTHER SERVICES $ 80,000 $ 12,395 $ 80,000 $ 80,000 $ 81,000 $ 82,013 $ 83,038 $ 84,076 01‐30.35‐53400‐106 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.35‐54300 REPAIRS & MAINTENANCE $ 148 $ 500 $ 500 $ 506 $ 512 $ 518 $ 524 01‐30.35‐55300 TELEPHONE/DATA $ 800 $ 812 $ 1,284 $ 1,284 $ 1,300 $ 1,316 $ 1,332 $ 1,349 01‐30.35‐56150 OTHER SUPPLIES $ 2,000 $ 134 $ 1,000 $ 2,000 $ 2,025 $ 2,050 $ 2,076 $ 2,102 01‐30.35‐56150‐106 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.35‐56150‐911 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐30.35‐56170 UNIFORMS $ ‐ $ ‐ $ ‐ $ 450 $ 456 $ 462 $ 468 $ 474 01‐30.35‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ PW ‐ FORESTRY $ 204,432 $ 92,602 $ 197,057 $ 219,545 $ 223,212 $ 226,363 $ 229,583 $ 232,874

300 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025

RECREATION ADMINISTRATION 01‐40.10‐51100 SALARIES & WAGES$ 99,189 $ 66,600 $ 96,796 $ 101,653 $ 103,686 $ 106,278 $ 108,935 $ 111,658 01‐40.10‐51110 OTHER TAXABLE BENEFITS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐52100 GROUP INSURANCE$ 15,615 $ 11,048 $ 15,598 $ 15,841 $ 16,633 $ 17,465 $ 18,338 $ 19,255 01‐40.10‐52150 LIFE INSURANCE $ 81 $ 54 $ 81 $ 80 $ 84 $ 88 $ 92 $ 97 01‐40.10‐52200 FICA & MEDICARE $ 7,588 $ 4,960 $ 7,405 $ 7,776 $ 7,932 $ 8,130 $ 8,333 $ 8,541 01‐40.10‐52300 PENSION CONTRIBUTIONS $ 10,350 $ 6,940 $ 10,086 $ 10,724 $ 10,938 $ 11,211 $ 11,491 $ 11,778 01‐40.10‐52320 RETIREE HEALTH SAVINGS PLAN $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐52400 PROFESSIONAL DEVELOPMENT $ 1,100 $ 150 $ 415 $ 415 $ 420 $ 425 $ 430 $ 435 01‐40.10‐53100 PUBLIC RELATIONS $ 500 $ 194 $ 194 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐53400 OTHER SERVICES $ 10,000 $ 4,818 $ 6,200 $ 10,000 $ 10,125 $ 10,252 $ 10,380 $ 10,510 01‐40.10‐54300 REPAIRS & MAINTENANCE $ 300 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐55300 TELEPHONE/DATA $ 3,200 $ 689 $ 1,116 $ 1,116 $ 1,130 $ 1,144 $ 1,158 $ 1,172 01‐40.10‐56100 OFFICE SUPPLIES $ 3,000 $ 327 $ 1,000 $ 2,200 $ 2,228 $ 2,256 $ 2,284 $ 2,313 01‐40.10‐56100‐730 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐56150 OTHER SUPPLIES $ 325 $ 16 $ 16 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐56150‐911 OTHER SUPPLIES $ ‐ $ 240 $ 240 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐56150‐912 OTHER SUPPLIES $ ‐ $ 14 $ 14 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.10‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ RECREATION ADMINISTRATION $ 151,248 $ 96,050 $ 139,161 $ 149,805 $ 153,176 $ 157,249 $ 161,441 $ 165,759 RECREATION PROGRAM 01‐40.16‐51100 SALARIES & WAGES$ 274,990 $ 166,574 $ 210,403 $ 40,710 $ 41,524 $ 42,562 $ 43,626 $ 44,717 01‐40.16‐51100‐135 SALARIES & WAGES $ ‐ $ 805 $ 1,250 $ 4,482 $ 4,572 $ 4,686 $ 4,803 $ 4,923 01‐40.16‐51300 OVERTIME $ 500 $ ‐ $ ‐ $ 250 $ 255 $ 261 $ 268 $ 275 01‐40.16‐52100 GROUP INSURANCE $ 16,650 $ 12,643 $ 19,336 $ 8,588 $ 9,017 $ 9,468 $ 9,941 $ 10,438 01‐40.16‐52150 LIFE INSURANCE $ 162 $ 108 $ 162 $ 49 $ 51 $ 54 $ 57 $ 60 01‐40.16‐52200 FICA & MEDICARE $ 21,050 $ 12,583 $ 21,050 $ 3,355 $ 3,422 $ 3,508 $ 3,596 $ 3,686 01‐40.16‐52200‐135 FICA & MEDICARE $ ‐ $ 62 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐52300 PENSION CONTRIBUTIONS $ 20,315 $ 12,232 $ 20,315 $ 4,150 $ 4,233 $ 4,339 $ 4,447 $ 4,558 01‐40.16‐52320 RETIREE HEALTH SAVINGS PLAN $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐52400 PROFESSIONAL DEVELOPMENT $ 1,300 $ 236 $ 528 $ 528 $ 535 $ 542 $ 549 $ 556 01‐40.16‐52400‐135 PROFESSIONAL DEVELOPMENT $ ‐ $ 50 $ 50 $ 50 $ 51 $ 52 $ 53 $ 54 01‐40.16‐53100 PUBLIC RELATIONS $ 400 $ 120 $ 120 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐53300 PROFESSIONAL SERVICES $ 67,000 $ 18,655 $ 29,284 $ 49,864 $ 50,487 $ 51,118 $ 51,757 $ 52,404 01‐40.16‐53300‐135 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐53400 OTHER SERVICES $ 17,000 $ 11,948 $ 13,044 $ 9,104 $ 9,218 $ 9,333 $ 9,450 $ 9,568 01‐40.16‐53400‐135 OTHER SERVICES $ ‐ $ 1,500 $ 1,500 $ 1,500 $ 1,519 $ 1,538 $ 1,557 $ 1,576 01‐40.16‐53400‐730 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐53400‐742 OTHER SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐54300 REPAIRS & MAINTENANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

301 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐40.16‐54300‐730 REPAIRS & MAINTENANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐54400 RENTALS $ 14,000 $ 2,612 $ 8,843 $ 10,697 $ 10,831 $ 10,966 $ 11,103 $ 11,242 01‐40.16‐54400‐730 RENTALS $ ‐ $ 1,257 $ 1,257 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐55300 TELEPHONE/DATA $ 1,600 $ 1,816 $ 1,987 $ 556 $ 563 $ 570 $ 577 $ 584 01‐40.16‐55400 ADVERTISING $ 5,000 $ 465 $ 465 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐55400‐135 ADVERTISING $ ‐ $ 535 $ 525 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐55500‐740 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56100 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56100‐911 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56100‐912 OFFICE SUPPLIES $ ‐ $ 6 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56150 OTHER SUPPLIES $ 30,000 $ 7,141 $ 12,573 $ 17,101 $ 17,315 $ 17,531 $ 17,750 $ 17,972 01‐40.16‐56150‐135 OTHER SUPPLIES $ ‐ $ 163 $ 163 $ 200 $ 203 $ 206 $ 209 $ 212 01‐40.16‐56150‐730 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56150‐740 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56150‐741 OTHER SUPPLIES $ ‐ $ 60 $ 60 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56150‐742 OTHER SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56150‐911 OTHER SUPPLIES $ ‐ $ 1,155 $ 1,225 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56150‐912 OTHER SUPPLIES $ ‐ $ 404 $ 404 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.16‐56160 POSTAGE AND DELIVERY $ 300 $ 21 $ 40 $ 150 $ 152 $ 154 $ 156 $ 158 01‐40.16‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ RECREATION PROGRAM TOTAL $ 470,267 $ 253,151 $ 344,584 $ 151,334 $ 153,948 $ 156,888 $ 159,899 $ 162,983 RECREATION BASP/CAMP 01‐40.17‐51100 SALARIES & WAGES $ ‐ $ 1,677 $ 37,093 $ 243,757 $ 194,227 $ 199,083 $ 204,060 $ 209,162 01‐40.17‐51300 OVERTIME $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐52100 GROUP INSURANCE $ ‐ $ ‐ $ ‐ $ 2,863 $ 3,006 $ 3,156 $ 3,314 $ 3,480 01‐40.17‐52150 LIFE INSURANCE $ ‐ $ ‐ $ ‐ $ 68 $ 71 $ 75 $ 79 $ 83 01‐40.17‐52200 FICA & MEDICARE $ ‐ $ 128 $ ‐ $ 15,587 $ 14,881 $ 15,253 $ 15,634 $ 16,025 01‐40.17‐52300 PENSION CONTRIBUTIONS $ ‐ $ ‐ $ ‐ $ 5,627 $ 5,740 $ 5,884 $ 6,031 $ 6,182 01‐40.17‐52320 RETIREE HEALTH SAVINGS PLAN $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐52400 PROFESSIONAL DEVELOPMENT $ ‐ $ ‐ $ 264 $ 264 $ 267 $ 270 $ 273 $ 276 01‐40.17‐53100 PUBLIC RELATIONS $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐53300 PROFESSIONAL SERVICES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐53400 OTHER SERVICES $ ‐ $ 624 $ 10,630 $ 10,763 $ 10,898 $ 11,034 $ 11,172 01‐40.17‐54300 REPAIRS & MAINTENANCE $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐54400 RENTALS $ ‐ $ 2,500 $ 2,813 $ 14,937 $ 15,124 $ 15,313 $ 15,504 $ 15,698 01‐40.17‐55300 TELEPHONE $ ‐ $ 171 $ 445 $ 1,068 $ 1,081 $ 1,095 $ 1,109 $ 1,123 01‐40.17‐55400 ADVERTISING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐55500 PRINTING & BINDING $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐56100 OFFICE SUPPLIES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐56150 OTHER SUPPLIES $ ‐ $ 1,803 $ 7,480 $ 7,574 $ 7,669 $ 7,765 $ 7,862 01‐40.17‐56160 POSTAGE AND DELIVERY $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.17‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ RECREATION BASP/CAMP TOTAL $ ‐ $ 4,476 $ 43,042 $ 302,281 $ 252,734 $ 258,696 $ 264,803 $ 271,063 RECREATION FACILITIES

302 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025 01‐40.18‐51100 SALARIES & WAGES$ 9,641 $ 1,620 $ 1,620 $ 25,567 $ 26,078 $ 26,730 $ 27,398 $ 28,083 01‐40.18‐51100‐135 SALARIES & WAGES $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.18‐51300 OVERTIME $ 2,828 $ 98 $ 500 $ 600 $ 612 $ 627 $ 643 $ 659 01‐40.18‐52100 GROUP INSURANCE $ ‐ $ 28 $ ‐ $ 2,500 $ 2,625 $ 2,756 $ 2,894 $ 3,039 01‐40.18‐52150 LIFE INSURANCE $ ‐ $ ‐ $ ‐ $ 12 $ 13 $ 14 $ 15 $ 16 01‐40.18‐52200 FICA & MEDICARE $ 1,000 $ 131 $ ‐ $ 2,002 $ 2,042 $ 2,093 $ 2,145 $ 2,199 01‐40.18‐52300 PENSION CONTRIBUTIONS $ ‐ $ 10 $ ‐ $ 2,697 $ 2,751 $ 2,820 $ 2,891 $ 2,963 01‐40.18‐52400 PROFESSIONAL DEVELOPMENT $ 500 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.18‐53400 OTHER SERVICES $ ‐ $ 40 $ 40 $ 100 $ 101 $ 102 $ 103 $ 104 01‐40.18‐54300 REPAIRS & MAINTENANCE $ 12,000 $ 4,887 $ 6,000 $ 10,000 $ 10,125 $ 10,252 $ 10,380 $ 10,510 01‐40.18‐54400 RENTALS $ 300 $ 208 $ 2,848 $ 336 $ 340 $ 344 $ 348 $ 352 01‐40.18‐55300 TELEPHONE/DATA $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.18‐56150 OTHER SUPPLIES $ 7,000 $ 494 $ 1,000 $ 6,000 $ 6,075 $ 6,151 $ 6,228 $ 6,306 01‐40.18‐56150‐911 OTHER SUPPLIES $ ‐ $ 553 $ 553 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.18‐56150‐912 OTHER SUPPLIES $ ‐ $ 207 $ 207 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.18‐56260 GAS & OIL $ 1,000 $ 184 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 01‐40.18‐57410 SMALL EQUIPMENT REPLACEMENT UNDER 10K $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ RECREATION FACILITIES $ 34,269 $ 8,460 $ 12,768 $ 49,814 $ 50,762 $ 51,889 $ 53,045 $ 54,231

TOTAL RECREATION DEPARTMENT $ 655,784 $ 362,137 $ 539,555 $ 653,234 $ 610,620 $ 624,722 $ 639,188 $ 654,036

TOTAL CULTURE AND RECREATION $ 1,016,660 $ 536,164 $ 856,966 $ 1,031,459 $ 995,737 $ 1,015,720 $ 1,036,219 $ 1,057,255

303 2020 2020 2020 CURRENT Y‐T‐DYEAR‐END FIVE YEAR FINANCIAL FORECAST BUDGET ACTUAL PROJECTION 2021 2022 2023 2024 2025

TOTAL GENERAL FUND EXPENDITURES $ 9,869,169 $ 6,749,113 $ 9,559,775 $ 10,024,206 $ 10,190,907 $ 10,429,245 $ 10,675,988 $ 10,931,515

TRANSFERS OUT 01‐90.10‐59000 OPERATING TRANSFERS OUT 25,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ OPERATING TRANSFERS OUT $ 25,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐

TOTAL EXPENDITURES AND TRANSFERS OUT $ 9,894,169 $ 6,749,113 $ 9,559,775 $ 10,024,206 $ 10,190,907 $ 10,429,245 $ 10,675,988 $ 10,931,515

304 VILLAGE OF RIVERSIDE FISCAL YEAR 2021 OFFICIAL PAY PLAN

2 2020 Ranges 2021 Ranges

Position Min Max Min Max Village Manager's Office Village Manager per contract per contract Executive Assistant/Village Clerk $ 39,648.76 $ 72,037.39 $ 40,639.98 $ 73,478.14

Riverside TV commentators, Production Assistant and Technical Director $ 11.50 $ 17.00 $ 11.50 $ 17.34 Riverside TV Production Supervisor $ 18.00 $ 22.00 $ 18.00 $ 22.44 Administrative Intern (hourly) $ 15.00 $ 20.00 $ 15.00 $ 20.00

Finance Finance Director $ 73,157.68 $ 129,508.09 $ 73,157.68 $ 129,508.09 Accounting Manager $ 44,957.74 $ 82,604.56 $ 44,957.74 $ 82,604.56 Benefits Coordinator $ 39,486.51 $ 71,027.31 $ 40,473.68 $ 71,027.31 Fiscal Assistant $ 35,896.83 $ 61,762.88 $ 36,794.25 $ 63,306.95 Office Assistant/Administrative Assistant I (Receptionist) $ 31,023.60 $ 51,626.75 $ 31,954.31 $ 51,626.75 Temp./short-term front counter support (Finance, Com. Dev., PD, FD) $ 15.00 $ 21.00 $ 15.00 $ 21.00

Community Development/Building Community Development Director $ 84,553.73 $ 116,557.28 $ 84,553.73 $ 118,888.43 Building/Code Compliance Inspector $ 48,442.88 $ 65,921.65 $ 48,442.88 $ 65,921.65 Management Analyst $ 41,998.00 $ 63,654.00 $ 41,998.00 $ 63,786.62 Electric Inspector $ 12.49 $ 32.00 $ 20.00 $ 32.00

Police Chief of Police $ 110,547.00 $ 151,273.01 $ 113,587.04 $ 155,054.84 Deputy Chief $ 110,547.00 $ 129,564.28 $ 113,587.04 $ 129,564.28 Lieutenant $ 110,547.00 $ 123,328.80 $ 113,587.04 $ 124,562.09 Sergeant N $ 110,547.00 $ 117,456.00 $ 113,587.04 $ 120,686.04 Police Officers N $ 74,420.00 $ 98,704.00 $ 76,466.55 $ 101,418.36 Public Safety Analyst (50% PD/50% FD) $ 41,998.00 $ 62,535.90 $ 41,998.00 $ 63,786.62 Administrative Assistant IV - Police $ 31,893.87 $ 63,469.57 $ 31,893.87 $ 65,056.31 Crossing Guard (hourly) $ 10.00 $ 16.42 $ 11.00 $ 16.42 Community Service Officer (hourly) $ 14.64 $ 22.80 $ 14.64 $ 22.80

305 VILLAGE OF RIVERSIDE FISCAL YEAR 2021 OFFICIAL PAY PLAN

2 2020 Ranges 2021 Ranges

Position Min Max Min Max Fire

Fire Chief/Emergency Management Director $ 110,547.00 $ 151,273.01 $ 113,587.04 $ 155,054.84 Deputy Fire Chief $ 33.83 $ 46.13 $ 34.67 $ 47.28 Battalion Fire Chief $ 31.78 $ 40.49 $ 32.57 $ 41.50 Lieutenant $ 24.21 $ 38.32 $ 24.82 $ 38.32 Public Safety Analyst (50% PD/50% FD) $ 41,998.00 $ 62,535.90 $ 41,998.00 $ 63,786.62 Firefighter $ 18.75 $ 29.00 $ 18.75 $ 29.00 Fire Fighter- EMS coordinator, Training Officer $ 21.43 $ 29.00 $ 21.43 $ 29.00 Daytime Manning Rate $ 14.50 $ 19.00 $ 14.50 $ 19.00 Probationary Firefigher $ 12.49 $ 17.06 $ 12.49 $ 17.06

Public Works Director of Public Works $ 86,497.15 $ 136,955.56 $ 86,497.15 $ 136,955.56 Public Works Superintendent $ 80,100.00 $ 100,000.00 $ 80,100.00 $ 102,500.00 Public Works Secretary/Administrative Assistant II $ 32,550.51 $ 58,311.68 $ 33,527.03 $ 58,311.68 Custodian $ 34,000.00 $ 49,000.00 Village Forester N $ 61,152.00 $ 72,966.40 $ 62,982.00 $ 75,150.00 Public Works Seasonals / Part-time / Temporary N $ 12.00 $ 17.00 $ 12.00 $ 17.00 Public Works - General, Utility, Mechanic N $ 51,001.60 $ 70,532.80 $ 52,520.00 $ 72,654.00

Recreation Director of Recreation $ 70,000.00 $ 100,000.00 $ 70,000.00 $ 100,000.00 Program Coordinator $ 36,939.23 $ 63,654.00 $ 36,939.23 $ 63,654.00 Recreation Supervisor $ 28,782.00 $ 55,573.86 $ 28,782.00 $ 55,573.86 Youth Program Manager $ 33,000.00 $ 45,864.00 $ 33,000.00 $ 45,864.00 Camp and Before/After School Supervisor $ 13.25 $ 26.72 $ 13.25 $ 26.72 Camp and Before/After School Counselors $ 10.00 $ 15.00 $ 11.00 $ 15.00 Early Childhood Instructor $ 13.25 $ 26.72 $ 13.25 $ 26.72 Recreation Assistant (part-time) $ 16,068.00 $ 24,426.45 $ 16,068.00 $ 24,426.45

306 GLOSSARY OF BUDGET TERMS

ACCRUAL BASIS: The basis of accounting under which revenues are recorded when earned and measurable and expenditures are recorded as soon as they result in liabilities for benefits received.

ACTUAL NUMBERS: Financial reports or analysis based on real experience. Other possible reporting includes budgeted numbers (a plan), or estimated numbers. Actual numbers are real numbers; they are more accurate than budgeted numbers and estimated numbers.

AGENCY FUND: A Fund used to account for assets held by a government as an agent for individuals, private organizations, other governments and/or other funds.

APPROPRIATIONS: An authorization granted by the legislative body (e.g. Board of Trustees) to make expenditures and to incur obligations for specific purposes.

ASSESSED VALUATION: A monetary value that is established for real or personal property for use as a basis for levying property taxes.

ASSETS: Property owned by the government that has a monetary value.

AUDIT: The examination of documents, records, reports, systems of internal control, accounting and financial procedures, and other evidence for the purpose of ascertaining fair presentation of financial statements, determining propriety, legality and accuracy of transactions.

BOND: A written promise, generally under seal, to pay a specified sum of money, called the face value or principal amount, at a fixed time in the future, called the date of maturity, and carrying usury or interest at a fixed rate, usually payable periodically.

BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them.

BUDGETED NUMBERS: Financial reports or analysis based on a spending or project plan. Other possible reporting includes actual numbers (based on experience), or estimated numbers. Budget numbers are planning reports; they are available before any estimated numbers or actual numbers.

CAFR: Comprehensive Annual Financial Report.

CAPITAL IMPROVEMENTS PROGRAM: A plan for capital expenditures to be incurred each year over a fixed period of years to meet the capital needs of the government.

307 CAPITAL OUTLAY: Expenditures which result in the acquisition of or addition to fixed assets. Generally consists of machinery and equipment, furniture and fixtures, etc. costing more than $1,000 each and lasting more than three years.

CAPITAL PROJECT: Expenditures which result in the construction of or major improvements to the government’s buildings, parks and infrastructure and major equipment or vehicles. Generally consists of projects costing more than $25,000 and lasting more than three years.

CASH BASIS: The basis of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid.

CHART OF ACCOUNTS: The classification system used by a government to organize the accounting for various funds.

CIP: Capital Improvement Program

CPI: Consumer Price Index

DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services.

DEBT MARGIN: Prior year assessed valuation times 8.625% is the limitation for general debt. Alternate Bonds are not subject to this debt limitation, and Enterprise Fund debt is not included.

DEBT SERVICE: Cash outlays in the form of debt principal payments, periodic interest payments and related services charges for debt incurred in prior periods.

DEFICIT: Primarily the excess of expenditures over revenues during a fiscal year; or, in the case of proprietary and fiduciary type funds, the excess of expenses over income.

DEMAND INDICATORS: Statistical measures of what is accomplished or performed by a budgetary unit. For example, the total meters connected in a year would be a demand indicator for the water system.

DEPARTMENT: The highest organizational unit in the Village in which a specific activity is carried out. A department may consist of several divisions.

DEPRECIATION: The expiration in the service life of an asset generally attributable to wear and tear through use, lapse of time or obsolescence. Depreciation is generally not budgeted; however, it is accounted for on the financial statements.

DIRECT DEBT: The debt which a governmental unit has incurred in its own name or assumed through the annexation of territory or consolidation with another governmental unit.

308

DIVISION: The smallest organization unit in the budget. In some organizations, they are called cost or activity centers.

EAV: Assessed valuation multiplied by the Cook County equalization factor.

ENCUMBRANCE: The commitment of appropriated funds to purchase an item or service and which is set aside for the future expenditure.

ENTERPRISE FUND: A fund established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. Examples include utility services, airports, and transit systems.

ESTIMATED NUMBERS: Financial reports or analysis based on estimates, or anticipated ending results. Estimates are interim reports, they are more accurate than budgeted numbers, but less accurate than actual numbers. Other possible reporting includes budgeted numbers (a plan), or actual numbers (based on experience).

EXPENDITURES: Where the accounts are kept on the accrual basis or modified accrual basis, this term designates the cost of goods delivered or services rendered, whether paid or unpaid, including expenses, provision for debt retirement not reported as a liability in the fund form which it is retired, and capital outlays. This expression is generally used for governmental type funds such as the general fund, special revenue funds, capital project funds, and debt service funds.

EXPENSES: Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges, which are presumed to benefit the current fiscal period. This expression is generally used for proprietary type funds such as enterprises, trust and agencies.

FIDUCIARY FUND TYPES: Trust and agency funds used to account for assets held by a government in a trustee capacity or as an agent on behalf of others.

FINAL: In preparing interim or other financial reports, the term Final indicates that there is no additional action or activity. Commonly, final financial reports have been audited or the project is complete. See also Year to Date.

FISCAL PERIOD: Any period (generally twelve months, plus a subsequent 13th reporting period for accruals and adjustments) at the end of which a governmental unit determines its financial position and the results of its operations. The Village of Riverside fiscal period is January 1 to December 31.

FTE: Full time equivalent. Used in personnel — one-year equals 2,080 hours of work. A 0.5 FTE employee works 1,040 hours.

309 FULL FAITH AND CREDIT: A pledge of the general taxing power for the payment of debt obligations.

FUND: A self-balancing accounting entity segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations (e.g. General Fund, Water and Sewer Fund, etc.)

FUND BALANCE: Resources remaining from prior years, which are available to be budgeted in the current year. This expression is generally used for governmental type funds.

GAAP: Generally accepted accounting principles

GASB: Governmental Accounting Standards Board. The rulemaking authority for governmental accounting.

GENERAL FIXED ASSETS: Those fixed assets of a governmental unit, which are not accounted for in a specific Enterprise, Trust, or Agency Fund.

GENERAL FUND: A fund used to account for all transactions of a governmental unit, which are not accounted for in another fund.

GENERAL LONG-TERM DEBT: Long-term debt legally payable from general revenues and backed by the full faith and credit of the government.

GENERAL OBLIGATION BONDS: Bonds for whose payments the full faith and credit of the issuing body are pledged.

GFAAG: General Fixed Assets Account Group.

GFOA: Government Finance Officers Association.

GIS: Geographic information system

GLTDAG: General Long-Term Debt Account Group.

GOVERNMENTAL ACCOUNTING: The composite activity of analyzing, recording, summarizing, reporting, and interpreting the financial transactions of governmental units and agencies.

GRANT: A contribution by one governmental unit to another.

IMRF: Illinois Municipal Retirement Fund.

INTERFUND TRANSFERS: Amounts transferred, within the government, from one fund to another.

310

INTERNAL CONTROLS: A plan of organization under which employee’s duties are so arranged and records and procedures so designed as to make it possible to protect and exercise effective accounting control over assets, liabilities, revenues and expenditures.

INTERNAL SERVICE FUNDS: Funds operated like enterprises but who serve other departments and divisions only.

IPBC: Intergovernmental Personnel Benefit Cooperative. The organization made up of several governmental entities to pool purchasing power to purchase health insurance benefits for employees.

IRMA: Intergovernmental Risk Management Agency – Government Liability and Workmen’s Compensation Insurance Pool.

MODIFIED ACCRUAL BASIS: A system under which some accruals, usually costs, are recorded but others, usually revenues, are not. Generally used for certain governmental type funds.

MUNICIPAL CORPORATION: A body politic and corporate established pursuant to state authorization for the purpose of providing governmental services and regulations for its inhabitants.

NET BONDED DEBT: Gross bonded debt less any cash or other assets available and earmarked for its retirement.

OBJECT: As used in expenditure classification, this term applies to the nature of the article purchased or the service obtained.

OPERATING BUDGET: A budget which applies to all other outlays other than capital projects.

ORDINANCE: A formal legislative enactment by the governing body of a municipality and carrying the force of law.

OVERLAPPING DEBT: The proportionate share of the debts of local governmental units located wholly or in part within the limits of the reporting government, which must be borne by property within each governmental unit

PERFORMANCE INDICATORS: Statistical measures of the service level provided to the community and/or other governmental units. For example, the response time to an emergency would be a significant performance indicator for public safety organizations.

PERSONNEL SUMMARY: A list containing the titles and numbers of positions authorized to be filled by a particular organizational unit.

311 PROGRAM: A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.

PROPRIETARY FUND TYPES: A classification used to denote those types of funds that account for organizations and activities that are similar to those often found in the private sector (e.g. enterprises, internal services, trusts and agencies).

PTELL: Property Tax Extension Limitation Law – Generally limits property tax increases to lower of 5% or CPI increase.

REFUNDING BONDS: Bonds issued solely to retire bonds already outstanding.

RESERVE: An account which records a portion of the fund balance which must be segregated for some specific use and which is, therefore, not available for further appropriation or expenditure for other purposes.

RESOLUTION: A special or temporary order of a legislative body requiring less legal formality than an ordinance or statute.

RETAINED EARNINGS: The cumulative earnings of an operation (typically a business-type activity) that generally have been invested in property, plant and equipment or current assets.

REVENUE: For those revenues which are recorded on the accrual basis, this term designates additions to assets, which do not increase any liability, do not represent the recovery of an expenditure, do not represent the cancellation of certain liabilities, and do not represent contributions of a Fund in proprietary type funds.

REVENUE BONDS: Bonds whose principal and interest are payable exclusively from earnings of a public enterprise.

SURPLUS: The excess of the assets of a fund over its liabilities or its resources over its disbursements.

TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common good.

TRUST FUND: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other governments and/or other funds.

TRUTH IN TAXATION ACT: State Law regarding tax levy public hearings, deadlines and reporting requirements.

312 UNAPPROPRIATED RESERVES: The portion of the Fund Balance that is not restricted, committed, assigned otherwise set aside for any specific purpose and is, therefore, available for appropriation for any general purpose.

WCMC: West Central Municipal Conference. Organization of 36 municipalities, 1 township and 1 zoo.

WORK PLAN: A non-routine plan of action proposed to be performed during a particular period by a department in carrying out its assigned activities.

YEAR TO DATE: When preparing interim financial reports, “Year to Date” (often abbreviated YTD) is indicates that there will or may be additional activity. Once a project is complete or financial statements have been audited, they may become “Final”.

313 314 315 Village of Riverside Grant Revenue- Historical Last Update: 11/04/2020 Y-T-D 2020 Y-T-D 2019 Y-T-D 2018 Y-T-D 2017 2016 Cash Received/ Cash Received/ Description of Grants Received and/or Awarded Department Receivable Awarded Receivable Awarded Cash Received Awarded Cash Received Awarded Cash Received Awarded IDOT traffic safety grants 10/01/2017- 09/30/2018. Final Police - 14,940.14 712.76 28,929.00 20,208.07 29,256.15 IDOT traffic safety grants 10/01/2018- 09/30/2019 Police 9,375.66 - 4,731.19 25,059.20 IDOT Distracted Driving Mini Gant DD 18-0458 04/16/18-04/30/2018 Police - 1,534.68 1,920.00 IDOT traffic safety grants 10/01/2019- 09/30/2020 Police 1,060.20 943.68 29,259.36 IDOT traffic safety grants 10/01/2020- 09/30/2021 Police 18,200.00 Tobacco enforcement grant Police 2,200.00 1,100.00 Cook County JAG grant- Police Mobile Tablets Police 10,279.05 19,000.00 Bulletproof Vest Partneship Grant (END 08/31/2019) Police - 2,232.99 2,232.99 Bulletproof Vest Partneship Grant (END 11/30/2020) Police 3,880.79 4,000.00 Bulletproof Vest Partneship Grant (END 08/31/2021) Police 441.38 Bulletproof Vest Partneship Grant (END 08/31/2022) Police 2,542.50 IRMA Ballistic Equipment grant see award letter 1,400.00 1,400.00 IRMA DIVERSITY, EQUITY & INCLUSION PROGRM GRANT Backdated 05/01 Police 119.00 119.00 Cook County JAG grant- Police Patrol Bicycles Police - - - 8,409.17 - - - Police phone evidence collection grant Police - 7,300.00 EMS assistance grant Fire - 541.00 IRMA Power Cot Grant. Final Fire - 12,944.36 15,000.00 IRMA Ballistic Protective Grant. Final Fire - 1,400.00 1,400.00 Fire training grant-2020 Fire Fire training grant-2018-3079.40 & 2019-20,035.79 (2019 was reduced to Fire (6,440.74) 23,115.19 16,674.45 15,008.01 15,008.01 13,263.38 13,263.38 3,517.95 3,517.95 WCCA equipment grant Administration - - - - - IRMA PPE Equipment Grant #1 Administration 2,500.00 2,500.00 IRMA PPE Equipment Grant #2 Administration 2,500.00 2,500.00 US Department Health and Human Services Administration 4,174.61 4,174.61 ComEd Green Regions grant Administration 2,077.88 4,322.12 6,400.00 Riverside Township Grant- Filming Administration - 5,000.00 9,280.00 5,000.00 3,750.03 5,000.00 Riverside Township Grant- Traffic grant Administration - 7,000.00 7,000.00 Cook County COV-19 Grant Federal Grant due 3/01/2020- 12/30/2020 Administration 136,718.94 136,718.94 FEMA-COVID Administration 36,054.26 36,054.26 WC3 true up Administration 117,767.33 117,767.33 Department of Labor grant Administration - - - - - Interior floor repair grant- Train station Public Works - - - 6,000.00 6,000.00 Work Zone Safety Equipment grant-IRMA Public Works - 724.43 2,000.00 Train station masonry/tuckpointing. Finalalized Public Works ------Illinois DCEO- Burling Road Resurfacing grant Public Works ------Centennial Plaza grant Public Works ------Train station roof-ITEP Grant Public Works 7.07 - 106,392.00 - 540,819.20 - - - Train station roof-Metra Grant Public Works 1,497.83 - 124,764.31 - - - - - Train station roof, platform, and railing project-WSMTD Grant Public Works - 235,000.00 - - - - - Train station parking lot improvements, bike shelters, misc -WSMTD Gran Public Works 7,067.00 317,933.00 - 325,000.00 WSMTD dissolution grant final disbursement for parking lot #1 Public Works 7,657.79 7,657.79 Train Station Parking lot - MWRD Final Public Works (30,539.25) 560,615.00 - 560,615.00 SCADA system grant Public Works ------Train Station Surveilance cameras Public Works - - - - Central Business District LED Lighting Grant Public Works ------3,885.00 LED Street Lighting Grant Public Works - 3,369.80 7,130.92 5,225.00 Groveland Levee - Army Corp of Engineers Public Works - 4,654,054.00 Groveland Levee - MWRD Public Works - 2,506,028.00 Illinois DCEO Green Spaces (swamp pond improvements) Public Works 100,000.00 Illinois DCEO Selborne Rd improvements Public Works 200,000.00 Illinois DCEO river walking path with pavers Public Works 350,000.00 MFT Grant-Rebuild Illinois Public Works 194,965.80 194,965.80 MWRD-Railroad Watershed project-completed in March 2020 Public Works 90,000.00 90,000.00 COMED Energy Efficiency program Public Works 4,014.00 4,014.00 Cook County Department of Transportation-Invest in Cook-Swan Pond B Public Works 50,000.00 Urban and Community Forestry Grant- Morton Arboretum. Final Public Works - - 15,000.00 - 15,000.00 IRMA's work zone safety equipment Public Works 1,690.00 1,690.00 -

East Burlington Resurfacing-Construction Community Dev. ------East Burlington Resurfacing-Construction Engineering. Final Community Dev. - - 63,141.97 - - - East Burlington Streetscape-Construction Community Dev. ------East Burlington Streetscape-Construction Engineering Community Dev. ------East Quincy & Longcommon Resurfacing- conts Community Dev. East Quincy & Longcommon Resurfacingc.e. Final Community Dev. - (5,315.05) - 39,401.92 - 23,598.08 - IDOT E Quincy St/Riverside Rd Streetscape project Phase 1 Engineering Community Dev. 10,000.00 CBD bicycle parking project Community Dev. ------48,400.00 RTA GRANT Community Planing Technical Assistance/zoning code update Community Dev. 35,000.00 Metra pedestrian crosswalk improvemmet Bloomingbank & Riverisde rd-Engineering costs 53,641.95 54,341.00 Metra Intersection Improvements Community Dev. - - - - - 377,889.00 - - Applications only: not awarded yet:

IRMA TRAFFIC AND SAFETY EQUIPMENT GRANT see award letter Public Works 2,000.00 IRMA 2020 Ballistic Grant 2nd request Police 1,400.00 Illinois Department of Natural Resources Swan Pond Bike Path Public Works/Ed Bailey 200,000.00

Total Grant Revenue: $ 506,971.44 $ 550,846.90 $ 923,380.34 $ 797,406.19 $ 657,494.19 $ 8,246,251.54 $ 682,159.32 $ 447,539.37 $ 70,094.18 $ 123,459.10

316 Prepared by: Marco A. Salinas Last Update: 11/29/2016