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Budget Summary

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Budget Summary BUDGET SUMMARY 2019 PRESENTED TO Chicago Park District Illinois For the Fiscal Year Beginning January 1, 2018 Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Chicago Park District, Illinois for its annual budget for the fiscal year beginning January 1, 2018. 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. Contents Superintendent Letter .................................................................................................................................. 3 Organizational Chart ..................................................................................................................................... 4 CPD Profile & Demographics ....................................................................................................................... 7 Mission & Core Values ................................................................................................................................ 16 Fund Structure ............................................................................................................................................ 22 Financial Policies ........................................................................................................................................ 24 TABLE OF CONTENTS TABLE Budget Process ........................................................................................................................................... 27 Fund Balance .............................................................................................................................................. 28 Budget Overview ........................................................................................................................................ 32 Operating Budget - Detailed Revenue ........................................................................................................ 34 Property Tax ........................................................................................................................................... 35 Personal Property Replacement Tax (PPRT) ...........................................................................................37 Grants, Donations and Sponsorships ..................................................................................................... 38 Managed Assets ..................................................................................................................................... 41 Program Revenue ................................................................................................................................... 46 Rentals and Permits ............................................................................................................................... 46 Operating Budget - Detailed Expenses ....................................................................................................... 49 Personnel ............................................................................................................................................... 50 Debt Service ........................................................................................................................................... 53 Utilities ................................................................................................................................................... 53 Remittance to Aquarium, Museum and Zoo ..........................................................................................54 Long Term Financial Planning ..................................................................................................................... 57 Capital Improvements ................................................................................................................................ 58 Debt Administration ................................................................................................................................... 67 Departmental Budget Summaries .............................................................................................................. 69 Recreation & Programming .................................................................................................................... 70 Operations & Maintenance .................................................................................................................... 93 Administration & Finance .................................................................................................................... 101 Glossary .................................................................................................................................................... 123 1 CHICAGO PARK DISTRICT | 2019 BUDGET SUMMARY Citizens of Chicago, I am pleased to present the Chicago Park District’s 2019 Budget. This $464 million spending plan affirms our continued commitment to investing in parks and neighborhoods, and serving the children and families of Chicago. The budget is a work of thorough and mindful analysis developed to drive our core values – putting children first, offering the best deal in town, supporting a capital campaign that is “built to last” and providing a staff that always makes the extra effort. Furthermore, the Chicago Park District remains dedicated to the broader vision of investing in the lakefront, the Chicago River, natural areas and recreational opportunities in each of Chicago’s 77 communities. The 2019 budget affords us the opportunity to continue with that mission. As with past years’ budgets, this year will come with the introduction and expansion of new programming SUPERINTENDENT LETTER available to all Chicagoans. From eco-recreation activities to aquatic safety outreach, to engaging teens in the arts, community and environment, to expanding the wildly popular Nature Play Spaces with three new sites – the Chicago Park District will provide programs that encourage all residents to stay active and engaged. The 2019 spending plan is approximately $1.7 million higher the FY2018 adopted budget. When excluding the internal reimbursements of $4.2 million, the recommended plan is a slight 0.4% increase over the adopted 2018 budget. Although we will observe a decrease in full time equivalent positions from the prior year, with appropriate resource allocation and detailed staff right-sizing, we will continue to serve the needs of each community in the best manner possible. Moreover, families in need will continue to have access to $3 million in financial assistance – and as always, no child will be turned away from a Chicago Park District program. In addition to staff realignment, the budget incorporates savings in landscape management and technology services, along with a decreasing debt service. This budget positions us to continue to expand and grow in a financially responsible manner for the good of all Chicago. At $315 million, property taxes and personal property replacement tax make up the majority of Chicago Park District revenues. Revenue growth also will come in the form of a property tax value capture for new properties, as well as TIF expirations and terminations, continued healthy growth on investments and a strong special event calendar at Soldier Field. Park fees will experience a minor increase, but programming will continue to be affordable to all Chicagoans. This budget marks the seventh consecutive year we have reduced budgeted reliance on prior year fund balance to address structural imbalance. This promises to be a big year for us as we continue our march toward 2,020 acres of natural area by 2020, as we open the doors at the world-class Gately Indoor Track & Field and as we celebrate the Chicago Park District’s 85th Anniversary. From Brooks Park to Big Marsh Park to Garfield Park to the Lakefront Trail– north, south, west and east – our mission and philosophy will never change. The Chicago Park District is committed to enhancing the quality of life for Chicagoans in all neighborhoods, across every ward. Sincerely, Michael P. Kelly General Superintendent & CEO Chicago Park District 3 CHICAGO PARK DISTRICT | 2019 BUDGET SUMMARY Office of the Inspector General ORGANIZATION CHART ORGANIZATION Ethics Officer Board of Commissioners Audit General Superintendent & Chief Executive Officer Office of the Secretary Chief Administrative Chief Operating Chief Programming Chief Technology General Counsel Chief Financial Officer Chief Diversity Officer Officer Officer Officer Officer Communications Law Department Cultur al & Natural Resources Budget & Management Community Recreation Information Technology Disability Policy Office Purchasing Risk Management Facility Management Comptroller North Region Workforce Development Revenue FOIA Park Services – Security Financial Services Central Region Human Resources Performance Management Planning & Construction Treasury South Region New Business Development Strategic Development Market ing Legislative & Community Affairs CHICAGO PARK DISTRICT | 2019 BUDGET SUMMARY 4 Office of the Inspector General CHART ORGANIZATION Ethics
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