DOCSLIB.ORG

2019 Comprehensive Annual Financial Report for the Fiscal Year Ending on December 31, 2019

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
2019 Comprehensive Annual Financial Report for the Fiscal Year Ending on December 31, 2019 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS 2019 COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDING ON DECEMBER 31, 2019 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended December 31, 2019 Prepared by: Shane D. Johnson Director of Finance BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Principal Officials ......................................................................................................... i Organizational Chart ..................................................................................................... ii Certificate of Achievement for Excellence in Financial Reporting .............................. iii Transmittal Letter.......................................................................................................... iv-x FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT .................................................................... 1-3 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS Management’s Discussion and Analysis .................................................................. MD&A 1-10 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ............................................................................... 4 Statement of Activities ................................................................................... 5 Fund Financial Statements Governmental Funds Balance Sheet ............................................................................................. 6-7 Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position ................ 8 Statement of Revenues, Expenditures and Changes in Fund Balances ..... 9-10 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Governmental Activities in the Statement of Activities .................................................. 11 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued) Basic Financial Statements (Continued) Fund Financial Statements (Continued) Notes of Financial Statements ........................................................................ 12-35 Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund .................................................................................................. 36 Recreation Fund .............................................................................................. 37 Illinois Municipal Retirement Fund Schedule of Employer Contributions ............................................................. 38 Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios ........................................................................................ 39 Schedule of Changes in the Employer’s Total OPEB Liability and Related Ratios Other Postemployment Benefit Plan .................................................................. 40 Notes to Required Supplementary Information .................................................. 41 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES MAJOR GOVERNMENTAL FUNDS Schedule of Expenditures - Budget and Actual General Fund .................................................................................................. 42-44 Recreation Fund .............................................................................................. 45-46 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service Fund .......................................................................................... 47 Capital Projects Fund ..................................................................................... 48 Schedule of Expenditures - Budget and Actual Capital Projects Fund ..................................................................................... 49 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued) NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet ................................................................................... 50 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................................................................... 51 Museum Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual ............................................ 52 Schedule of Expenditures - Budget and Actual ............................................. 53-54 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Special Recreation Fund ................................................................................. 55 Liability Insurance Fund ................................................................................. 56 STATISTICAL SECTION Financial Trends Net Position by Component ..................................................................................... 57-58 Change in Net Position ............................................................................................ 59-60 Fund Balances of Governmental Funds ................................................................... 61-62 Changes in Fund Balances of Governmental Funds ................................................ 63-64 Revenue Capacity Assessed Value and Actual Value of Taxable Property ........................................... 65 Principal Property Taxpayers by Equalized Assessed Valuation ............................ 66 Property Tax Rates - Direct and Overlapping Governments ................................... 67 Property Tax Levies and Collections ....................................................................... 68 Debt Capacity Ratios of Outstanding Debt by Type ........................................................................ 69 Ratios of General Bonded Debt Outstanding ........................................................... 70 Direct and Overlapping Governmental Activities Debt ........................................... 71 Legal Debt Margin Information ............................................................................... 72-73 Demographic and Economic Information Demographic and Economic Information ................................................................ 74 Principal Employers ................................................................................................. 75 Operating Information Park District Employees by Function ...................................................................... 76 Operating Indicators ................................................................................................. 77 Capital Asset Statistics ............................................................................................. 78 INTRODUCTORY SECTION BATAVIA PARK DISTRICT BATAVIA, ILLIONIS PRINCIPAL OFFICIALS DECEMBER 31, 2019 BOARD OF PARK COMMISSIONERS Patrick Callahan, President John Tilmon, Vice President Kevin Riley, Treasurer Tara Gray, Secretary Tom Dorsey, Commissioner ADMINISTRATIVE STAFF Allison Niemela, CPRP, Executive Director Amy Sarro, Human Resources & Risk Manager Jim Eby, CPRP, Director of Capital Projects & Contractual Services Katie Drum, CPRP, Director of Marketing and Public Relations Brittany Meyer, CPRP, Director of Community Recreation Shane D. Johnson, Director of Finance Eric Lacher, CPRP, Director of Parks & Properties - i - Batavia Park District Organizational Chart Board of Commissioners Human Resources Executive Assistant Executive Director and Risk Manager Director of Capital Director of Marketing & Director of Parks & Director of Community Director of Finance Projects & Public Relations Properties Recreation Contractual Services Marketing & Customer Relations Graphic Design & Media Payroll & A/P Superintendent Superintendent of Communications Recreation Supervisor (2) Depot Museum Director Manager Specialist Coordinator of Parks Facilities/Trades Coordinator Customer Relations Customer Relations Customer Relations Grounds Crew Leader Crew Leader Athletic Supervisor Curator Supervisor (ESCC) Advisor Advisor (East) (Part-time, 2) Customer Relations Grounds Crew Leader Trades Technician Facilities/Recreation Advisor (West) (2) Supervisor (Part-time, ESCC) Special Events & Athletic Field Technician Mechanic Aquatics Supervisor Preschool, Tumbling, Park Technician II Gymnastics & Fitness (5) Coordinator (Part-time) Park Technician (Part-time, 5) - ii - - iii - August 12, 2020 To: The Honorable Board of Park Commissioners and Citizens of the Batavia Park District State law requires that all general-purpose governments publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, we issue the Comprehensive Annual Financial Statements (CAFR) of the Batavia Park District for the fiscal year ended December 31, 2019. This report consists of management’s representations concerning the finances of the Batavia Park District. Consequently, management assumes full
Load more

Recommended publications
  • Batavia Park District 2016 Comprehensive Annual Financial Report
    Batavia Park District 2016 Comprehensive Annual Financial Report For the fiscal year ending on December 31, 2016 BATAVIA PARK DISTRICT BATAVIA, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended December 31, 2016 Prepared by: Aaron Gold Director of Finance BATAVIA PARK DISTRICT BATAVIA, ILLINOIS TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Principal Officials ......................................................................................................... i Organizational Chart ..................................................................................................... ii Certificate of Achievement for Excellence in Financial Reporting .............................. iii Transmittal Letter .......................................................................................................... iv-ix FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT .................................................................... 1-3 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS Management’s Discussion and Analysis .................................................................. MD&A 1-10 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ............................................................................... 4 Statement of Activities ................................................................................... 5 Fund Financial Statements Governmental Funds Balance Sheet ............................................................................................
    [Show full text]
  • Chicago Center Welcome Guide 2009
    CHICAGO CENTER Our vision is to be the flagship air traffic facility, setting the standard of excellence in safety, customer service and accountability to the public. WELCOME GUIDE 2009 Contents Page Foreword ...................................................................................................................................... 1 Introduction.................................................................................................................................. 2 Section 1 FAA Mission................................................................................................................................ 3 National Airspace System............................................................................................................ 4 NEXGEN……………………………………………………………………………………….13 History of the ARTCC ............................................................................................................... 14 History of Chicago ARTCC....................................................................................................... 15 Chicago ARTCC Today............................................................................................................. 17 ATC Training............................................................................................................................. 20 ARTCC Duties and Responsibilities.......................................................................................... 23 Section 2 Welcome to Aurora...................................................................................................................
    [Show full text]
  • Bring Your Tour to Life: Discover Waterloo
    WATERLOO, IOWA BRING YOUR TOUR TO LIFE: DISCOVER WATERLOO HIGHLIGHTS arts and crafts created by Midwest I Take a free trolley artists. Just steps away, it’s time for tour through the a fresh and innovative lunch at the John Deere Tractor ArtHouse Café . Following lunch, take Assembly Plant a behind-the-scenes tour of a third- generation business, Petersen & Tietz I Enjoy a meal Florist and Greenhouses . Wrap up the below the breath - afternoon with a tour of Kenny Kass’ taking Sistine Chapel Private Tractor Collection , the ceiling at the fifth largest in the United States. In Galleria De Paco the evening, head downtown to Hope Martin Theatre , home of the I Learn about life Waterloo Community Playhouse/ on the home front Black Hawk Children’s Theatre . Sit at the Five Sullivan back, relax and enjoy one of their Brothers Iowa outstanding performances! Veterans Museum DAY-TO-DAY ITINERARY Waterloo Day I Experience Enter a world of discovery at the National dining, gaming and Waterloo Wrestling Hall of Fame Dan Gable Day 3 entertainment at the Begin your tour of Waterloo at the John Museum . The museum preserves the history Isle Casino Hotel 1 Deere Tractor Assembly Plant and take a of mankind’s oldest sport through historic artifacts, Waterloo free trolley ride through the factory to see exhibits and a library. The Hall of Fame completes the first-hand how the large green tractors are manufactured. tribute to some of the most memorable wrestlers in I Engage in arts Afterwards, stop by Deere Crossing to pick up your American history.
    [Show full text]
  • North Aurora Plano · Sandwich·Sugar Grove
    Where 2 Go | Fresh to Table Dining | Top Kids Attractions GoGuide Aurora · Batavia · Big Rock · Hinckley · Montgomery · North Aurora Plano · Sandwich · Sugar Grove · Yorkville FORGET THE DAILY GRIND, PLAY TO UNWIND! We’ve got the hottest new slots, great table games, live poker action and fabulous dining like nowhere else. Plus, enjoy the best in live entertainment at Center Stage. Join Marquee Rewards® today! It’s free to sign up and you’ll enjoy more benefits than ever before. With more rewards and more destinations including Las Vegas! 1 W New York Street Bridge, Aurora, IL 60506 630-801-1234 « hollywoodcasinoaurora.com Must be 21. If you or someone you know has a gambling problem, crisis counseling and referral services can be accessed by calling 1-800-GAMBLER (1-800-426-2537). 0786 HCA 0786 AACVB AD 2016.indd 1 3/17/16 9:57 AM our towns GoGuide About the Area 4 Aurora 5 Batavia 6 Big Rock 6 Hinckley 7 Montgomery 7 North Aurora 8 Plano 9 On the Cover: Raging Waves Waterpark. Family fun awaits in the Aurora Area. Three outdoor waterparks, Sugar Grove 9 extensive biking trails and outdoor recreation coupled with world-class attractions and insane shopping opportunities just west of Chicago in the Fox River Valley. Sandwich 10 Municipal Partners: Yorkville 11 City of Aurora; City of Batavia; Village of Big Rock; Village of Hinckley; Village of Montgomery; Village of North Aurora; City of Plano; City of Sandwich; Village of Sugar Grove and the United City of Yorkville. Photo Credits: Air Classics Museum of Aviation, Aliano’s Ristorante,
    [Show full text]
  • National Register of Historic Places Single Property Listings Illinois
    National Park Service U.S. Department of the Interior NATIONAL REGISTER OF HISTORIC PLACES SINGLE PROPERTY LISTINGS ILLINOIS FINDING AID One LaSalle Street Building (One North LaSalle), Cook County, Illinois, 99001378 Photo by Susan Baldwin, Baldwin Historic Properties Prepared by National Park Service Intermountain Region Museum Services Program Tucson, Arizona May 2015 National Register of Historic Places – Single Property Listings - Illinois 2 National Register of Historic Places – Single Property Listings - Illinois Scope and Content Note: The National Register of Historic Places (NRHP) is the official list of the Nation's historic places worthy of preservation. Authorized by the National Historic Preservation Act of 1966, the National Park Service's National Register of Historic Places is part of a national program to coordinate and support public and private efforts to identify, evaluate, and protect America's historic and archeological resources. - From the National Register of Historic Places site: http://www.nps.gov/nr/about.htm The Single Property listing records from Illinois are comprised of nomination forms (signed, legal documents verifying the status of the properties as listed in the National Register) photographs, maps, correspondence, memorandums, and ephemera which document the efforts to recognize individual properties that are historically significant to their community and/or state. Arrangement: The Single Property listing records are arranged by county and therein alphabetically by property name. Within the physical files, researchers will find the records arranged in the following way: Nomination Form, Photographs, Maps, Correspondence, and then Other documentation. Extent: The NRHP Single Property Listings for Illinois totals 43 Linear Feet. Processing: The NRHP Single Property listing records for Illinois were processed and cataloged at the Intermountain Region Museum Services Center by Leslie Matthaei, Jessica Peters, Ryan Murray, Caitlin Godlewski, and Jennifer Newby.
    [Show full text]
  • Batavia · Big Rock · Hinckley · Montgomery North Aurora · Oswego · Plano · Sugar Grove · Yorkvillev
    Aurora · Batavia · Big Rock · Hinckley · Montgomery North Aurora · Oswego · Plano · Sugar Grove · YorkvilleV AURORAAREA GoGuide Live entertainment in the Aurora Area! page 22 NONSTOP THRILLS, STARRING YOU! COME FOR THE FUN. STAY FOR THE REWARDS! Enjoy the benefits at two Chicagoland casinos featuring MyChoice®. You don’t want to miss out on the newest slots, live entertainment and all the excitement the two local casinos have to offer. 1 W NEW YORK ST « AURORA, IL 60506 777 HOLLYWOOD BLVD « JOLIET, IL 60436 Some restriction may apply. Must be 21 to enter the casino. If you or someone you know has a gambling problem, crisis counseling and referral services can be accessed by calling 1-800-GAMBLER (1-800-426-2537). Head to Aurora’s newest culinary delight — Stolp Island Social. Opened by restaurateur Amy Morton in 2019, this inventive steakhouse is located next to the Paramount Theatre in downtown Aurora. Photo Credits: More Polish Pottery, My Place Hotel North Abbey Farms, Air Classics Museum, Amanda Aurora, National Trust for Historic Preservation, Leutenberg, AmericInn by Wyndham Oswego, Nora Parker, Northfork Farm, Paramount Amy Nelson Photography, Arella Swan, Ashley Theatre, Paul Burd, Plano Molding, Quality Farm, Atrevete Confections, Aurora Area Inn, Que Brava, Raging Waves Waterpark, Red CVB, Aurora Downtown, Aurora Regional Fire Oak Nature Center, Reidar Hahn / Fermilab, Museum, BALAXI Play, Ballydoyle Irish Pub Rodeway Inn North Aurora, SciTech Hands On Aurora, Bari Baskin / Time Stops Photography, Museum, Sky Zone Aurora, Southbank
    [Show full text]
  • Historian-Vol-54
    The Batavia Historian Batavia Historical Society P.O. Box 14 Batavia, Illinois 60510 Vol.Vol. 52 54 No. No. 1 1 www.bataviahistoricalsociety.org January,March, 2013 2011 East Batavia Branch Library The Batavia GeorgeChristian H. Scheetz Church: Director, Batavia Public Library Miss CassindanyThe WayW. Stephens It Was, (1868–1952)—better and The WayThis Itsecond-floor Was Beforespace previously That. was the residence known as Cassie—became Batavia Public Library’sSteve third Leadabrandof Frank E. Marley, publisher of the Batavia Herald. The Librarian in January 1911 and ran the Library until 1 Jan- building is now (in 2013) the location of Foltos’ Tonsorial uaryThe 1939. Batavia Among Christian her innovations Church was began the establishmentin 1852, Parlor.damaged by fire in 1917, making it necessary to nineteen years after the city itself was founded. It refurbish the auditorium due to smoke and water of a branch library on the east side in 1931. By 1938, Harriet C. Chamberlain was the branch librarian. met in various rented locations until 1866 when a damage. In 1933, the 80th anniversary was Hearkening to an era in which On 1 February 1943, the branch library was moved to stone house (locationBatavians unknow n)tended was purchased.to stay on their In observed. The centennial was held in 1952 which 1867, land was purchased for a new building (at includedthe first floorpublication at 110 ofEast a booklet, Wilson Street “The (no Centennial longer stand - own side of the Fox River, the East ing), next to Pinoke’s Men’s Wear. what is now 316 EastBatavia Wilson Branch Street) Library for $100.
    [Show full text]
  • Strategic Master Plan for Batavia Park District
    Strategic Master Plan for Batavia Park District Heller and Heller Consulting, Inc. July 2012 STRATEGIC MASTER PLAN for the BATAVIA PARK DISTRICT Table of Contents Acknowledgements ................................................................ 3 Introduction ...................................................................... 3 Strategic Master Plan Key Themes for the Batavia Park District .......................... 5 Strategic Master Plan Process ........................................................ 6 Seven Measures of Park Excellence ................................................... 9 Community Input Survey .......................................................... 12 Community Survey Information .................................................... 17 Demographics and Trend Report ................................................... 22 Park Classifications ............................................................... 34 Recreation Program Assessment .................................................... 72 Strategic Master Plan Priorities and Initiatives ........................................ 88 Implementation Guidelines ........................................................ 94 Summary ........................................................................ 95 2 copyright 2012 Heller and Heller Consulting, Inc. - All rights reserved JULY 2012 HELLER AND HELLER CONSULTING Acknowledgements PARK DISTRICT BOARD OF COMMISSIONERS Patrick J. Callahan President John Tilmon Vice President Gary Foiles Treasurer Nicole Corken Commissioner
    [Show full text]
  • Historian-Vol-55
    The Batavia Historian Batavia Historical Society P.O. Box 14 Batavia, Illinois 60510 Vol.Vol. 52 55 No. No. 1 1 www.bataviahistoricalsociety.org February,March, 2014 2011 Citizen of the Year The Batavia(from Batavia Christian Chamber of Commerce) Church: Jim Hanson, a “gentleman of tremendous grace Fifth Third Bank and neighboring businesses. and dignity”,The was Waynamed theIt 2013Was, Batavia and Citizen The WayFurther It land Was annexations Before resulted That. in the northeast of the year by The Batavia Chamber of CommerceSteve Leadabrandside industrial park, as well as major subdivisions on and honored at their January 31 “Inspire 2014: both the east and west sides of Batavia. “Jim worked The Batavia Christian Church began in 1852, damaged by fire in 1917, making it necessary to nineteenA Celebration years afterof Those the c ityWho itself Inspire was founded. Us!” annual It refurbishdiligently theto notauditorium only develop due to Batavia, smoke and but wateralso was metawards in various event. rented locations until 1866 when a damage.the conscious In 1933, of thethe 80council,”th anniversary says wasSchielke. He stoneMayor house Jeffery (location D. Schielke unknow n) was purchased. In observed. The centennialreferenced was held inHanson’s 1952 which work describes1867, land wasHanson purchased as for“a a new building (at included publication ofto a booklet,pass an “The open Centennial housing caregiverwhat is now of 316 BataviaEast Wilson on Street) for $100. It Herald - Batavia Christianordinance. Church”. This contains sowas builtmany and fronts the first andmeeting a held May 17, 1868. names of many of the congrDuringegation’s the ministers late and60s, phenomenallyA basement was positive added inforce 1890.
    [Show full text]