PARK DISTRICT of OAK PARK Regular Park Board Meeting Hedges Administrative Center 218 Madison St., Oak Park, Illinois 60302 Thursday, June 20, 2019, 7:30Pm

PARK DISTRICT OF OAK PARK Regular Park Board Meeting Hedges Administrative Center 218 Madison St., Oak Park, Illinois 60302 Thursday, June 20, 2019, 7:30pm

AGENDA I. Call to Order/Roll Call

II. Approval of Agenda

III. Visitor/Public Comment Each person is limited to three minutes. The Board may set a limit on the total amount of time allocated to public comments.

IV. Consent Agenda A. Approval of Cash and Investment Summary* B. Approval of Warrants and Bills* C. Approval of Minutes* D. Approval of 2018 Audit Report* E. Approval of Park District Citizen Committee – Henry Boyce* F. Approval of Bi-Annual Closed Session Minutes Review and Release*

V. Staff Reports A. Executive Director’s Report* B. Updates and Information* C. Revenue/Expense Status Reports*

VI. Old Business A. Recreation and Facility Program Committee – None B. Parks and Planning Committee – Commissioner Wick 1. Stevenson Park Renovation Contract Approval** C. Administration and Finance Committee – None

VII. New Business 1. PlanItGreen Report Card 2. NRPA Proclamation* 3. 2019 OSLAD Grant Update

VIII. Commissioners’ Comments Commissioner Worley-Hood Commissioner Wick Commissioner Wollmuth Commissioner Porreca President Lentz

IX. Closed Session

X. Adjourn Meeting

*Indicates information attached **Indicates information/or additional information to be provided at or prior to the meeting

The Park District of Oak Park welcomes the opportunity to assist residents and visitors with disabilities. If you need special accommodations for this meeting, please call (708) 725-2000 or via email at [email protected].

Agenda Comments

Thursday, June 20, 2019

I. Roll Call

II. Approval of Agenda (Voice Vote) No additions to the Agenda are anticipated at this time.

III. Visitor/Public Comment

IV. Consent Agenda (Roll Call Vote) – Commissioner Porreca Commissioner Porreca – Motion of the Board for approval of the Consent Agenda, which includes the Cash and Investment Summary and Warrants and Bills for the month of May 2019; approval of minutes from the Continued Regular Board Meeting, May 2, 2019, Annual Board Meeting, May 2, 2019, Committee of the Whole Meeting, May 2, 2019, and the Regular Board Meeting, May 16, 2019; approval of the Closed Session Minutes, May 16, 2019; approval of the 2018 Audit Report; approval of Park District Citizen Committee Member Henry Boyce; and approval and authorization of the release of closed session minutes from February 7, 2019 and February 21, 2019.

V. Staff Reports A. Executive Director’s Report* B. Updates and Information* C. Revenue/Expense Status Report*

VI. Old Business A. Recreation and Facility Program Committee: None

B. Parks and Planning Committee: Commissioner Wick 1. Stevenson Park Renovation Contract Approval* Commissioner Wick: I move that the Park Board of Commissioners approve the Executive Director to negotiate a contract with Hacienda, Plainfield, IL, in an amount not to exceed $958,000.

B. Administration and Finance Committee: None

VII. New Business 1. PlanItGreen Report Card 2. NRPA Proclamation* 3. 2019 OSLAD Grant Update

VIII. Commissioners’ Comments Commissioner Worley-Hood Commissioner Wick Commissioner Wollmuth Commissioner Porreca President Lentz

IX. Closed Session - None

X. Adjourn Meeting

* Indicates information attached. ** Indicates information to be provided before or at the meeting. Update indicates verbal report provided at meeting no materials attached

In partnership with the community, we enrich lives by providing meaningful experiences through programs, parks, and facilities

IV. A

CASH AND INVESTMENT SUMMARY- May 2019

Community May-19 Apr-19 Bank IPDLAF CD's PMA - SSD IMET TOTAL TOTAL

General Fund 10 - Corporate (238,803) 7,059 853,534 5,641,960 (3,898,873) 2,364,878 2,642,046

Special Revenue Funds 15 - IMRF (841,061) 1,603 - - 1,172,395 332,937 366,133 16 - Liability (659,613) 8,965 - - 917,274 266,626 277,049 17 - Audit (52,615) 237 - - 61,373 8,995 23,791 20 - Recreation 2,625,959 4,979 800,000 1,410,919 1,592,490 6,434,347 6,513,882 21 - Museum (196,054) 1,220 - 133,871 232,183 171,220 171,843 22 - Special Recreation (1,255,813) 17,121 - - 1,418,781 180,090 174,645 25 - Special Facilities 373,218 3,288 - 1,040,000 593,203 2,009,709 1,921,437 85 - Cheney Mansion 215,481 462 - - 52,326 268,269 241,390

Capital Funds 70 - Capital Projects 1,237,936 78,051 500,000 80,000 2,036,984 3,932,971 3,757,571 70 - 2011 Bond ------70 - 2012 Bond ------70- 2013 Bond ------Total Cash Available to District 1,208,636 122,984 2,153,534 8,306,750 4,178,138 15,970,042 16,089,787 Distribution %: 7.57% 0.77% 13.48% 52.01% 26.16% 100.00% 100.00%

Other Funds 50- Health Insurance Fund 213,587 345 - - 350,799 564,732 561,215 x - Memorial Trust 14,881 - - - 117,987 132,868 132,838 xx - Working Cash 207,870 - - - - 207,870 207,870

Total Cash Across All Funds 1,644,974 123,329 2,153,534 8,306,750 4,646,924 16,875,511 16,991,710 Park District of Oak Park Cash Status Report As of May 31, 2019

Operating Accounts Community Bank 0.15% $ 1,587,289 iPrime Liquid Money Market 2.55% $ 7,281,386 Citibank 1.35% $ 1,025,365 Illinois Metropolitan Investment Fund 1.39% $ 4,821,950 * Illinois Park District Liquid Asset Fund Account 0.73% $ 123,328 $ 14,839,318

Operating Investment Accounts Mainstreet Bank 2.38% due 07/11/19 $ 203,534 CFG Community Bank 2.39% due 08/21/19 $ 244,000 First Internet Bank of Indiana 2.38% due 08/21/19 $ 244,000 Bank of China 2.38% due 08/28/19 $ 244,000 ServisFirst Bank 2.76% due 12/03/19 $ 243,200 Northeast Community Bank 2.78% due 12/13/19 $ 243,000 Pacific Western Bank 2.52% due 05/14/20 $ 243,800 Rockford B&TC 2.39% due 05/28/20 $ 244,000 Western Alliance Bank/Torrey Pines Bank 2.43% due 05/28/20 $ 244,400

Working Solvency $ 16,993,252

2018 Solvency $ 15,142,968

2013 Bond Accounts Illinois Metropolitan Investment Fund 2013 Bond 0.96% $ 116,273 **

2013 Bond Solvency $ 116,273

*Includes $226,903.62 of non-spendable funds **Includes $116,272.82 of non-spendable funds Total Solvency 2016 2017 2018 2019 January $ 9,058,410 January $ 8,222,701 January $ 10,807,839 January $ 12,224,500 February $ 9,857,240 February $ 9,835,012 February $ 12,096,547 February $ 13,705,194 March $ 12,895,634 March $ 13,158,403 March $ 14,639,398 March $ 17,043,761 April $ 12,487,132 April $ 12,871,778 April $ 14,673,906 April $ 17,003,585 May $ 12,583,438 May $ 12,722,619 May $ 15,142,968 May $ 16,993,252 June $ 11,459,618 June $ 11,558,746 June $ 13,586,366 June July $ 10,747,178 July $ 11,974,154 July $ 15,372,712 July August $ 12,556,293 August $ 11,839,784 August $ 16,194,723 August September $ 12,059,760 September $ 12,775,498 September $ 15,392,249 September October $ 11,588,440 October $ 12,059,760 October $ 15,094,766 October November $ 11,310,934 November $ 11,719,974 November $ 14,662,671 November December $ 10,580,165 December $ 10,116,988 December $ 12,708,567 December

Solvency

$18,000,000 $16,000,000 $14,000,000 2016 $12,000,000 2017 $10,000,000 2018 $8,000,000 2019 $6,000,000 $4,000,000

00 IV. B

Park District of Oak Park Voucher List for the Month of May Presented to the Board of Commissioners At their Meeting on June 20, 2019

Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 10 CORPORATE FUND 10-00-14-00040 ACCOUNTS RECEIVABLE 32514 HUNTINGBK HUNTINGTON BANK 05/14/2019 150.00 32515 HUNTINGBK HUNTINGTON BANK 05/14/2019 -34.78 32515 HUNTINGBK HUNTINGTON BANK 05/14/2019 -261.89 32515 HUNTINGBK HUNTINGTON BANK 05/14/2019 -1.00 32515 HUNTINGBK HUNTINGTON BANK 05/14/2019 -1.00 32515 HUNTINGBK HUNTINGTON BANK 05/14/2019 -7.58 32515 HUNTINGBK HUNTINGTON BANK 05/14/2019 -5.18 32515 HUNTINGBK HUNTINGTON BANK 05/14/2019 -3,987.96 32664 PNC PNC BANK 05/14/2019 -19.99 -4,169.38 10-00-21-20109 IMRF WITHHOLDING 32061 IMRF ILL MUNICIPAL RETIREMENT FUND 28447 05/10/2019 42,696.78 42,696.78 10-00-21-20111 HEALTH INSURANCE SECTION 125 E 32252 PDRMA PDRMA 885 05/24/2019 11,355.48 11,355.48 10-00-21-20114 UNION DUES 32177 SEIU SEIU LOCAL 73 28498 05/17/2019 428.40 428.40 10-00-21-20117 AFLAC SECTION 125 31823 AFLAC AFLAC ATTN: REMITTANCE PROCESSING 28402 05/03/2019 281.52 32178 AFLAC AFLAC ATTN: REMITTANCE PROCESSING 28465 05/17/2019 281.52 32285 AFLAC AFLAC ATTN: REMITTANCE PROCESSING 28542 05/31/2019 281.52 844.56 10-00-21-20118 AFLAC 31823 AFLAC AFLAC ATTN: REMITTANCE PROCESSING 28402 05/03/2019 94.78 32178 AFLAC AFLAC ATTN: REMITTANCE PROCESSING 28465 05/17/2019 94.78 32285 AFLAC AFLAC ATTN: REMITTANCE PROCESSING 28542 05/31/2019 94.78 284.34 10-00-21-20119 I LIFE 32176 NCPERS NCPERS GROUP LIFE INSURANCE 28489 05/17/2019 44.00 44.00 10-00-21-20120 ICMA WITHHELD 31825 ICMA ICMA RETIREMENT TRUST 28413 05/03/2019 1,599.44 32180 ICMA ICMA RETIREMENT TRUST 28483 05/17/2019 1,606.64 32288 ICMA ICMA RETIREMENT TRUST 28559 05/31/2019 1,584.94 4,791.02 10-00-21-20131 ICMA ROTH IRA WITHHELD 31825 ICMA ICMA RETIREMENT TRUST 28413 05/03/2019 251.82 32180 ICMA ICMA RETIREMENT TRUST 28483 05/17/2019 251.82 32288 ICMA ICMA RETIREMENT TRUST 28559 05/31/2019 251.82 755.46 10-00-21-20132 BRIGHT START PROGRAM 31824 BRIGHTSTA BRIGHT START COLLEGE SAVINGS PROGRAM28407 05/03/2019 100.00 32179 BRIGHTSTA BRIGHT START COLLEGE SAVINGS PROGRAM28470 05/17/2019 100.00 phughes 06/13/2019 9:27:38AM Page 1 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 10-00-21-20132 BRIGHT START PROGRAM 32286 BRIGHTSTA BRIGHT START COLLEGE SAVINGS PROGRAM28547 05/31/2019 100.00 300.00 10-00-52-00201 ARCHITECTURAL SERVICE 32172 PERKINS PERKINS & WILL INC. 20190583 28459 05/10/2019 800.00 800.00 10-00-52-00202 LEGAL PUBLICATIONS 32322 WEDNES WEDNESDAY JOURNAL 20190657 28578 05/31/2019 119.00 32323 WEDNES WEDNESDAY JOURNAL 20190657 28578 05/31/2019 133.00 252.00 10-00-52-00204 COMPUTER (IT) SERVICE 32250 NOVEN NOVENTECH, INC 20190645 28533 05/24/2019 172.50 32441 ADOBE ADOBE SYSTEMS, INC 507024 05/14/2019 31.85 32441 ADOBE ADOBE SYSTEMS, INC 507024 05/14/2019 424.95 32442 AMAZ AMAZON.COM 507029 05/14/2019 12.99 32447 AMERIEAG AMERICAN EAGLE COM SVANACO 507030 05/14/2019 500.00 32447 AMERIEAG AMERICAN EAGLE COM SVANACO 507030 05/14/2019 225.00 32451 ARCHIVE ARCHIVE SOCIAL, INC. 507034 05/14/2019 199.00 32496 FLEETMAT FLEETMATICS USA LLC 507079 05/14/2019 1,187.00 32505 GLOBALSIG GLOBAL SIGN INC, 507087 05/14/2019 178.00 32551 ONSTRAT ON STRATEGY 507127 05/14/2019 300.00 3,231.29 10-00-52-00205 TOWNSHIP INTERVENTIONIST 31839 OAKPKTWN OAK PARK-RIVER FOREST TOWNSHIP20190578 YOUTH28415 SER 05/03/2019 1,978.03 1,978.03 10-00-52-00208 COPYING AND PRINTING- INTERNAL 32197 DELAGE DE LAGE LANDEN PUBLIC FINANCE20190147 28477 05/17/2019 1,955.31 32520 IMPACT IMPACT NETWORKING LLC 507099 05/14/2019 6,514.14 8,469.45 10-00-52-00210 POSTAGE AND DELIVERY 32307 PIT PURCHASE POWER PITNEY BOWES 20190687 28568 05/31/2019 201.00 32568 PIT PURCHASE POWER PITNEY BOWES 507142 05/14/2019 169.56 370.56 10-00-52-00299 CONTRACTUAL SERVICES - OTHER 32173 TIAABANK TIAA BANK 20190075 28462 05/10/2019 1,555.09 32201 FLEX FLEXIBLE BENEFIT SERVICE CORP. 20190191 28480 05/17/2019 145.00 32211 PAYCOM PAYCOM PAYROLL, LLC 20190461 28492 05/17/2019 2,153.63 32212 PAYCOM PAYCOM PAYROLL, LLC 20190461 28493 05/17/2019 2,216.72 32213 PAYCOM PAYCOM PAYROLL, LLC 20190461 28494 05/17/2019 2,311.11 32214 PICKENS PICKENS-KANE BUSINESS SERVICES20190087 28495 05/17/2019 22.00 32330 PAYCOM PAYCOM PAYROLL, LLC 20190461 28565 05/31/2019 3,021.17 11,424.72 10-00-52-00650 BANK SERVICE CHARGE 32569 PLUNG PLUG N PAY 507138 05/14/2019 275.02 275.02 10-00-53-00300 OFFICE EXPENSE 32499 GARVEY'S GARVEY'S OFFICE PRODUCTS 507082 05/14/2019 408.96 32596 STAPLES STAPLES BUSINESS ADVANTAGE DEPT. DET 236507165 05/14/2019 111.52 phughes 06/13/2019 9:27:38AM Page 2 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 520.48 10-00-56-00600 EMPLOYEE RECOGNITION 32502 GEPE GEPPETTO'S RESTAURANT 507085 05/14/2019 152.96 32539 MEIJER MEIJER STORES 507116 05/14/2019 18.81 32580 SAM'S SAM'S CLUB DIRECT 507150 05/14/2019 88.32 32658 SCRATCH SCRATCH ON LAKE 507155 05/14/2019 39.50 299.59 10-00-56-00605 CONFERENCE AND TRAINING E 32134 ARNOLDJ JAN ARNOLD 878 05/10/2019 268.94 32324 WICK DAVID WICK 28579 05/31/2019 324.97 32517 IAPD ILLINOIS ASSOCIATION OF PARK DISTRICTS 507096 05/14/2019 814.00 32563 PERDIEM PERDIEM 507135 05/14/2019 65.04 32565 PERDIEM PERDIEM 507135 05/14/2019 83.55 32593 SOUTHWES SOUTHWEST AIRLINES 507163 05/14/2019 301.96 32593 SOUTHWES SOUTHWEST AIRLINES 507163 05/14/2019 20.00 32593 SOUTHWES SOUTHWEST AIRLINES 507163 05/14/2019 20.00 32598 TAXI TAXI CAB 507168 05/14/2019 58.00 32598 TAXI TAXI CAB 507168 05/14/2019 48.00 32598 TAXI TAXI CAB 507168 05/14/2019 43.12 32652 WHITNEY WHITNEY PEAK HOTEL 507190 05/14/2019 397.94 32652 WHITNEY WHITNEY PEAK HOTEL 507190 05/14/2019 20.24 2,465.76 10-00-56-00610 DUES AND SUBSCRIPTIONS 32249 MANAGE MANAGEMENT ASSOCIATION NKA HR20190651 SOURCE28516 05/24/2019 1,970.00 32453 ATD ASSOCIATION FOR TALENT DEVELOPMENT 507037 05/14/2019 399.00 2,369.00 10-00-56-00620 ADMINISTRATIVE EXPENSE 32442 AMAZ AMAZON.COM 507029 05/14/2019 72.95 32504 GIOR GIORDANOS 507086 05/14/2019 112.23 32528 JIMMYJ JIMMY JOHNS 507108 05/14/2019 74.55 259.73 10-00-56-00621 DIRECTOR EXPENSE 32442 AMAZ AMAZON.COM 507029 05/14/2019 68.00 32552 OPRFCHAM OPRF-CHAMBER OF COMMERCE 507128 05/14/2019 110.00 32559 PARKING PARKING 507131 05/14/2019 2.35 32559 PARKING PARKING 507131 05/14/2019 1.00 181.35 10-00-56-00622 BOARD EXPENSE 32516 IAPD ILLINOIS ASSOCIATION OF PARK DISTRICTS 507096 05/14/2019 420.00 32524 ITSASIGN IT'S A SIGN 507103 05/14/2019 77.50 32531 LANDS LANDS END BUSINESS 507111 05/14/2019 342.41 839.91 10-00-58-00820 TELECOMMUNICATIONS 32193 COMCAST COMCAST 20190091 28473 05/17/2019 7,972.16 32548 MOZY MOZYPRO 507124 05/14/2019 11.95 32607 VERI VERIZON WIRELESS 507181 05/14/2019 2,097.31 10,081.42 10-35-52-00265 FLEET SERVICE phughes 06/13/2019 9:27:38AM Page 3 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 10-35-52-00265 FLEET SERVICE 32321 VILFLE VILLAGE OF OAK PARK FLEET 20190417 28577 05/31/2019 780.94 780.94 10-35-52-00299 CONTRACTUAL SERVICES - OTHER 32205 ILLI ILLINI POWER PRODUCTS COMPANY 20190600 28484 05/17/2019 1,142.89 32206 ILLI ILLINI POWER PRODUCTS COMPANY 20190599 28484 05/17/2019 727.37 32449 RENTOKIL ANDERSON PEST SOLUTIONS 507032 05/14/2019 128.00 1,998.26 10-35-53-00301 UNIFORMS 32450 ARAMARK ARAMARK UNIFORMS 507033 05/14/2019 130.79 130.79 10-35-53-00320 MISCELLANEOUS SUPPLIES 32485 DRESSEL DRESSEL'S ACE HARDWARE 507068 05/14/2019 31.10 31.10 10-35-53-00340 SUPPLIES-HORTICULTURAL CONTROL 32530 KOPPERT KOPPERT BIOLOGICAL SYSTEMS, INC. 507110 05/14/2019 313.80 32530 KOPPERT KOPPERT BIOLOGICAL SYSTEMS, INC. 507110 05/14/2019 313.80 32530 KOPPERT KOPPERT BIOLOGICAL SYSTEMS, INC. 507110 05/14/2019 238.72 32530 KOPPERT KOPPERT BIOLOGICAL SYSTEMS, INC. 507110 05/14/2019 238.72 32530 KOPPERT KOPPERT BIOLOGICAL SYSTEMS, INC. 507110 05/14/2019 313.76 1,418.80 10-35-53-11100 GIFT SHOP 32209 NETHER NETHERLAND BULB COMPANY 20190602 28490 05/17/2019 780.47 32458 BFG BFG SUPPLY CO., LLC 507042 05/14/2019 23.88 804.35 10-35-53-11105 CONSERVATORY SPECIAL EVENTS 32442 AMAZ AMAZON.COM 507029 05/14/2019 21.49 32445 AMAZ AMAZON.COM 507029 05/14/2019 16.99 32445 AMAZ AMAZON.COM 507029 05/14/2019 14.52 32445 AMAZ AMAZON.COM 507029 05/14/2019 12.99 32480 DARICE IN DARICE INC. 507063 05/14/2019 115.62 32480 DARICE IN DARICE INC. 507063 05/14/2019 -44.88 32484 DOLL DOLLARTREE 507067 05/14/2019 8.00 32485 DRESSEL DRESSEL'S ACE HARDWARE 507068 05/14/2019 60.40 32498 FUNEXPR FUN EXPRESS 507081 05/14/2019 213.69 32507 GOODWILL GOODWILL 507089 05/14/2019 33.78 32529 KENNI KENNICOTT BROTHERS CO. 507109 05/14/2019 65.50 32550 OAKBAKE OAK PARK BAKERY 507126 05/14/2019 58.63 32588 SILVERLAN SILVER-LAND INC 507159 05/14/2019 59.90 32588 SILVERLAN SILVER-LAND INC 507159 05/14/2019 41.90 32599 TRADER TRADER JOES 507171 05/14/2019 29.94 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 34.22 742.69 10-35-53-14400 BIRTHDAY PARTY SUPPLIES 32498 FUNEXPR FUN EXPRESS 507081 05/14/2019 126.76 32550 OAKBAKE OAK PARK BAKERY 507126 05/14/2019 16.20 32579 SALER SALERNO'S PIZZA 507149 05/14/2019 27.00 169.96 phughes 06/13/2019 9:27:38AM Page 4 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 10-35-56-00610 DUES AND SUBSCRIPTIONS 32152 ILLDPTAG ILLINOIS DEPT OF AGRICULTURE 20190573 28445 05/10/2019 60.00 32656 ASSO ASSOCIATION OF EDUCATION AND RESEARCH GR 507036 05/14/2019 25.00 85.00 10-35-56-11100 GIFT SHOP - SALES TAX 32153 ILLDEP ILLINOIS DEPT. OF REVENUE 28446 05/10/2019 192.00 192.00 10-35-58-00800 ELECTRICITY 32135 COMED COMED 28429 05/10/2019 869.19 869.19 10-35-58-00810 NATURAL GAS E 32240 CNE CONSTELLATION NEWENERGY - GAS DIVISION20190231 884 05/24/2019 1,884.31 32271 NICOTRAN NICOR GAS TRANSPORTATION BILL20190239 PAYMENT28531 CE 05/24/2019 1,126.48 3,010.79 10-35-58-00830 WATER 32643 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 211.00 211.00 10-50-52-00209 COPYING AND PRINTING- EXTERNAL 32521 IMPERIAL IMPERIAL BLUE PRINT 507100 05/14/2019 201.00 201.00 10-50-52-00260 PROPERTY REPAIR 31850 BORKSTROM PHILIP BORKSTROM 20190526 28406 05/03/2019 1,350.00 E 32182 ALLTYPES ALL TYPES ELEVATORS, INC. 20190598 882 05/17/2019 397.00 E 32183 ALLTYPES ALL TYPES ELEVATORS, INC. 20190598 882 05/17/2019 397.00 32279 ARROW ARROW LOCKSMITH SERVICE 20190636 28545 05/31/2019 55.00 32280 ARROW ARROW LOCKSMITH SERVICE 20190636 28545 05/31/2019 287.00 32289 EMPIRICAL EMPIRICAL ELECTRIC INC. 20190639 28552 05/31/2019 1,205.00 32290 EMPIRICAL EMPIRICAL ELECTRIC INC. 20190660 28552 05/31/2019 1,655.00 32326 YOUNA YOUNA MECHANICAL INC 20190638 28581 05/31/2019 1,193.75 6,539.75 10-50-52-00265 FLEET SERVICE 32321 VILFLE VILLAGE OF OAK PARK FLEET 20190417 28577 05/31/2019 6,031.92 6,031.92 10-50-52-00270 LANDSCAPING SERVICE 32195 CONSLAND CONSERVATION LAND STEWARDSHIP,20190605 INC 28475 05/17/2019 1,130.00 32196 CONSLAND CONSERVATION LAND STEWARDSHIP,20190606 INC 28475 05/17/2019 1,069.00 32297 GROHORT GRO HORTICULTURAL ENTERPRISES,20190661 INC. 28557 05/31/2019 1,900.00 4,099.00 10-50-52-00280 SCAVENGER SERVICE 32230 WESTCOOK WEST COOK COUNTY SOLID WASTE20190596 AGENCY28504 05/17/2019 521.40 521.40 10-50-52-00285 PORTABLE RESTROOMS 32585 SERV SERVICE SANITATION INC. 507156 05/14/2019 99.97 99.97 10-50-52-00291 LEASE EXPENSE 31844 VILLFIN VILLAGE OF OAK PARK FINANCE 20190076 28424 05/03/2019 1,626.48 32170 VILLFIN VILLAGE OF OAK PARK FINANCE 20190076 28463 05/10/2019 1,626.48 phughes 06/13/2019 9:27:38AM Page 5 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 3,252.96 10-50-52-00415 EQUIPMENT - RENTAL 32578 RUSSO RUSSO POWER EQUIPMENT 507148 05/14/2019 21.99 21.99 10-50-53-00301 UNIFORMS 32278 ARAMARK ARAMARK UNIFORMS 20190640 28544 05/31/2019 67.93 32512 HOME HOME DEPOT 507095 05/14/2019 94.47 162.40 10-50-53-00310 SUPPLIES-PARKS 31842 PULSE PULSE DESIGN INC. 20190569 28417 05/03/2019 2,455.00 32190 BALL BALL SEED COMPANY 20190601 28469 05/17/2019 1,599.14 32203 HALL HALL SIGNS, INC. 20190621 28482 05/17/2019 463.59 32253 RUSSO RUSSO POWER EQUIPMENT 20190634 28535 05/24/2019 138.55 32442 AMAZ AMAZON.COM 507029 05/14/2019 89.50 32442 AMAZ AMAZON.COM 507029 05/14/2019 434.85 32445 AMAZ AMAZON.COM 507029 05/14/2019 27.96 32445 AMAZ AMAZON.COM 507029 05/14/2019 231.12 32454 BALL BALL SEED COMPANY 507038 05/14/2019 31.22 32456 BERNIES BERNIES SAW AND SUPPLY 507040 05/14/2019 97.50 32494 FENCESCRE FENCE SCREEN INC 507076 05/14/2019 2,100.20 32497 FOSSIL FOSSIL INDUSTRIES INC 507080 05/14/2019 460.00 32512 HOME HOME DEPOT 507095 05/14/2019 19.70 32534 LEONARD AM LEONARD 507112 05/14/2019 146.75 32540 MENARDS MENARD'S 507117 05/14/2019 93.60 32541 MENARDS MENARD'S 507117 05/14/2019 51.97 32541 MENARDS MENARD'S 507117 05/14/2019 26.70 32541 MENARDS MENARD'S 507117 05/14/2019 31.49 32544 MIDWEST MIDWEST TRADING HORTICULTURAL SUPPLIES507120 I 05/14/2019 180.00 32544 MIDWEST MIDWEST TRADING HORTICULTURAL SUPPLIES507120 I 05/14/2019 180.00 32587 SIGNEXP SIGN EXPRESS 507158 05/14/2019 398.00 32604 ULINE ULINE INC 507176 05/14/2019 362.13 9,618.97 10-50-53-00311 SUPPLIES- CLEANING & HOUSEHOLD 32229 WAREHOUS WAREHOUSE DIRECT OFFICE 20190594 28503 05/17/2019 133.72 32445 AMAZ AMAZON.COM 507029 05/14/2019 108.44 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 13.49 255.65 10-50-53-00313 SUPPLIES - BUILDING MATERIALS 32199 DRESSEL DRESSEL'S ACE HARDWARE 20190388 28479 05/17/2019 30.63 32199 DRESSEL DRESSEL'S ACE HARDWARE 20190388 28479 05/17/2019 19.87 32219 SPANNUTH SPANNUTH BOILER COMPANY 20190595 28499 05/17/2019 155.00 32317 TWINSUP TWIN SUPPLIES LTD 20190658 28574 05/31/2019 914.00 32445 AMAZ AMAZON.COM 507029 05/14/2019 32.99 32445 AMAZ AMAZON.COM 507029 05/14/2019 103.92 32445 AMAZ AMAZON.COM 507029 05/14/2019 50.04 32485 DRESSEL DRESSEL'S ACE HARDWARE 507068 05/14/2019 6.97 32485 DRESSEL DRESSEL'S ACE HARDWARE 507068 05/14/2019 1.98 32488 ELM ELMWOOD SUPPLY CO. 507071 05/14/2019 4.84 phughes 06/13/2019 9:27:38AM Page 6 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 10-50-53-00313 SUPPLIES - BUILDING MATERIALS 32488 ELM ELMWOOD SUPPLY CO. 507071 05/14/2019 10.89 32488 ELM ELMWOOD SUPPLY CO. 507071 05/14/2019 25.48 32488 ELM ELMWOOD SUPPLY CO. 507071 05/14/2019 40.48 32501 GEM GEM ELECTRIC SUPPLY, INC. 507084 05/14/2019 32.00 32512 HOME HOME DEPOT 507095 05/14/2019 39.97 32512 HOME HOME DEPOT 507095 05/14/2019 40.78 32512 HOME HOME DEPOT 507095 05/14/2019 44.22 32512 HOME HOME DEPOT 507095 05/14/2019 48.28 32512 HOME HOME DEPOT 507095 05/14/2019 49.75 32512 HOME HOME DEPOT 507095 05/14/2019 50.23 32541 MENARDS MENARD'S 507117 05/14/2019 453.95 32542 MENARDS MENARD'S 507117 05/14/2019 194.72 32546 MOSTDEP MOST DEPENDABLE FOUNTAIN 507122 05/14/2019 163.00 32547 MOTION MOTION INDUSTRIES 507123 05/14/2019 102.12 32562 PELICAN PELICAN WIRELESS 507134 05/14/2019 14.95 32576 RESTROOMD RESTROOM DIRECT 507146 05/14/2019 1,093.34 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 52.18 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 26.98 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 4.94 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 6.34 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 12.04 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 30.45 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 36.46 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 54.49 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 14.19 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 15.90 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 21.10 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 21.50 32583 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 27.66 32586 SHERWIN SHERWIN-WILLIAMS CO. 507157 05/14/2019 46.16 32603 UHAUL U-HAUL 507175 05/14/2019 47.75 32604 ULINE ULINE INC 507176 05/14/2019 571.38 4,713.92 10-50-53-00410 EQUIPMENT 32186 ARLINGTON ARLINGTON POWER EQUIPMENT20190597 28467 05/17/2019 269.92 32187 ARLINGTON ARLINGTON POWER EQUIPMENT20190597 28467 05/17/2019 120.64 32316 SHOREWOOD SHOREWOOD HOME & AUTO INC.20190641 28573 05/31/2019 564.63 32440 ABI ABI ATTACHMENTS INC 507023 05/14/2019 438.92 32442 AMAZ AMAZON.COM 507029 05/14/2019 224.76 1,618.87 10-50-56-00605 CONFERENCE AND TRAINING 32561 PDRMA PDRMA 507133 05/14/2019 20.00 20.00 10-50-56-00615 EMPLOYEE TRAVEL REIMBURSEMENT 32560 PARKING PARKING 507131 05/14/2019 2.00 2.00 10-50-58-00800 ELECTRICITY phughes 06/13/2019 9:27:38AM Page 7 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 10-50-58-00800 ELECTRICITY 31831 COMED COMED 20190145 28409 05/03/2019 235.48 32135 COMED COMED 28429 05/10/2019 1,768.39 32136 COMED COMED 20190211 28430 05/10/2019 34.36 32137 COMED COMED 20190234 28431 05/10/2019 690.58 32138 COMED COMED 20190142 28432 05/10/2019 190.66 32139 COMED COMED 20190143 28433 05/10/2019 123.37 32142 COMEDELI COMED DELIVERY SERVICES 20190144 28436 05/10/2019 186.71 32151 HUDSON HUDSON ENERGY - IL 20190146 28444 05/10/2019 236.56 3,466.11 10-50-58-00810 NATURAL GAS 32259 NICOR NICOR GAS 20190212 28518 05/24/2019 222.93 32260 NICOR NICOR GAS 20190224 28519 05/24/2019 238.17 32261 NICOR NICOR GAS 20190225 28523 05/24/2019 301.33 32262 NICOR NICOR GAS 20190226 28524 05/24/2019 113.10 32266 NICOR NICOR GAS 20190227 28528 05/24/2019 307.70 32267 NICOR NICOR GAS 20190213 28529 05/24/2019 127.83 32268 NICOR NICOR GAS 20190228 28530 05/24/2019 234.21 32270 NICOR NICOR GAS 20190538 28521 05/24/2019 108.41 1,653.68 10-50-58-00820 TELECOMMUNICATIONS 32471 COMCAST COMCAST 507055 05/14/2019 106.85 106.85 10-50-58-00830 WATER 32611 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 10.00 32612 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 10.00 32613 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 10.00 32614 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 10.00 32615 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 10.00 32617 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 10.00 32618 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 10.00 32620 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32621 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32622 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32623 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32624 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32625 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32626 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32627 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32628 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32629 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 15.00 32630 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 25.00 32632 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 30.00 32633 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 39.50 32634 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 51.75 32635 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 51.75 32636 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 63.92 32637 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 64.00 phughes 06/13/2019 9:27:38AM Page 8 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 10-50-58-00830 WATER 32638 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 64.00 32639 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 72.12 32640 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 76.25 32641 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 88.50 32644 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 243.48 32645 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 652.00 32646 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 2,986.75 4,729.02 FUND 10 TOTAL 158,709.30 16 LIABILITY 16-00-52-00514 EMPLOYEE SCREENINGS 31833 CONCENTRA CONCENTRA HEALTH SERVICES,20190566 INC. 28411 05/03/2019 230.00 31840 OCCUPHEAL OCCUPATIONAL HEALTH CENTERS20190568 OF ILL, P.C.28416 05/03/2019 127.00 32210 OCCUPHEAL OCCUPATIONAL HEALTH CENTERS20190608 OF ILL, P.C.28491 05/17/2019 254.00 32244 ILLSTA ILLINOIS STATE POLICE DIV. OF ADMINISTRA20190650 28513 05/24/2019 890.00 32304 OCCUPHEAL OCCUPATIONAL HEALTH CENTERS20190678 OF ILL, P.C.28564 05/31/2019 127.00 32572 PROTECT PROTECT YOUTH SPORTS PRIORITY RESEARCH507141 05/14/2019 2,916.60 4,544.60 16-00-53-00350 RISK CARE MANAGEMENT 31827 AT&TAED AT&T MOBILITY 20190096 28403 05/03/2019 313.70 32281 AT&TAED AT&T MOBILITY 20190096 28546 05/31/2019 318.70 32442 AMAZ AMAZON.COM 507029 05/14/2019 24.42 32442 AMAZ AMAZON.COM 507029 05/14/2019 21.99 32442 AMAZ AMAZON.COM 507029 05/14/2019 23.59 32445 AMAZ AMAZON.COM 507029 05/14/2019 40.03 32445 AMAZ AMAZON.COM 507029 05/14/2019 34.99 32445 AMAZ AMAZON.COM 507029 05/14/2019 43.55 820.97 FUND 16 TOTAL 5,365.57 17 AUDIT 17-00-52-00299 CONTRACTUAL SERVICES - OTHER 32171 LAUT LAUTERBACH & AMEN, LLP 20190509 28452 05/10/2019 14,900.00 14,900.00 FUND 17 TOTAL 14,900.00 20 RECREATION 20-00-21-20135 REFUNDS DUE 31851 RECTEMP Bill McClung 28405 05/03/2019 10.00 32126 RECTEMP Karen Harris 28450 05/10/2019 75.00 32127 RECTEMP Anthony Fojas 28428 05/10/2019 25.00 32128 RECTEMP Jessica Wohlwend 28449 05/10/2019 6.00 32231 RECTEMP Melissa Byrd 28488 05/17/2019 64.00 32232 RECTEMP Mary Noel Chavez 28486 05/17/2019 64.00 32274 RECTEMP Mike Grandy 28517 05/24/2019 100.00 32275 RECTEMP Virginia Coleman 28539 05/24/2019 32.00 32328 RECTEMP Kara Nickels 28560 05/31/2019 20.00 phughes 06/13/2019 9:27:38AM Page 9 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 20-00-21-20135 REFUNDS DUE 32329 RECTEMP Latoya Hill 28561 05/31/2019 100.00 496.00 20-00-52-00265 FLEET SERVICE 31848 VILFLE VILLAGE OF OAK PARK FLEET 20190416 28423 05/03/2019 319.82 32258 VILFLE VILLAGE OF OAK PARK FLEET 20190416 28538 05/24/2019 315.04 32523 I-PASS I-PASS ILLINOIS TOLLWAY 507102 05/14/2019 40.00 674.86 20-00-53-00399 SUPPLIES - OTHER 32532 LANDS LANDS END BUSINESS 507111 05/14/2019 216.50 216.50 20-00-56-00605 CONFERENCE AND TRAINING 32513 CROWNEPLA CROWNE PLAZA HOTEL 507060 05/14/2019 134.47 32592 SOUTHWES SOUTHWEST AIRLINES 507163 05/14/2019 20.00 32592 SOUTHWES SOUTHWEST AIRLINES 507163 05/14/2019 314.96 32592 SOUTHWES SOUTHWEST AIRLINES 507163 05/14/2019 20.00 32594 SOUTHWES SOUTHWEST AIRLINES 507163 05/14/2019 301.96 32663 PERDIEM PERDIEM 507135 05/14/2019 17.03 808.42 20-00-56-00610 DUES AND SUBSCRIPTIONS 32133 AMBROSE MICHAEL AMBROSE 20190579 28426 05/10/2019 56.00 56.00 20-00-56-00615 EMPLOYEE TRAVEL REIMBURSEMENT 32147 GROOMS BARBARA GROOMS 28441 05/10/2019 37.70 32147 GROOMS BARBARA GROOMS 28441 05/10/2019 13.92 32155 LANDAU AILEEN LANDAU 28451 05/10/2019 5.57 32155 LANDAU AILEEN LANDAU 28451 05/10/2019 31.90 E 32158 LOSZACH MIKE LOSZACH 880 05/10/2019 40.02 129.11 20-00-56-09999 NON-RESIDENT FEE EXPENSE 32462 CANVAS CANVAS ON THE CHEAP 507046 05/14/2019 85.68 32587 SIGNEXP SIGN EXPRESS 507158 05/14/2019 629.00 714.68 20-00-58-00820 TELECOMMUNICATIONS 32192 CALLONE CALLONE 20190077 28472 05/17/2019 1,895.00 1,895.00 20-05-52-00209 Copying and Printing - External 31834 FORPRI FOREST PRINTING CO. INC. 20190256 28412 05/03/2019 2,265.30 31845 USPS USPS-POSTMASTER 20190255 28421 05/03/2019 3,899.90 32238 CLYDE CLYDE PRINTING COMPANY 20190016 28510 05/24/2019 539.58 6,704.78 20-05-52-00221 Brochure 32251 PAUL PAULSON PRESS INC 20190018 28534 05/24/2019 21,175.00 32602 UBERFLIP UBERFLIP 507174 05/14/2019 19.95 21,194.95 20-05-56-00222 Marketing 32309 REACH REACH SPORTS MARKETING GROUP 20190677 28569 05/31/2019 747.73 phughes 06/13/2019 9:27:38AM Page 10 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 20-05-56-00222 Marketing 32439 4IMPRINT 4IMPRINT INC. 507022 05/14/2019 690.56 32463 CAPSULE CAPSULCRM.COM ZESTIA 507047 05/14/2019 36.00 32491 FACEBOOK FACEBOOK 507074 05/14/2019 292.87 32491 FACEBOOK FACEBOOK 507074 05/14/2019 182.25 32491 FACEBOOK FACEBOOK 507074 05/14/2019 58.69 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 22.22 32553 OTCBRANDS OTC BRANDS INC 507129 05/14/2019 18.04 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 8.28 32600 TRT TRT BANNERS, LLC 507172 05/14/2019 96.20 32648 WALMART WALMART STORES, INC. 507187 05/14/2019 13.94 2,166.78 20-05-56-00605 Conference and Training 32222 STAN DIANE STANKE 28500 05/17/2019 47.62 32255 STPIERRE KRISTINA ST. PIERRE 28536 05/24/2019 27.14 32256 STPIERRE KRISTINA ST. PIERRE 28536 05/24/2019 56.99 32564 PERDIEM PERDIEM 507135 05/14/2019 70.99 32589 SILVERLEG SILVER LEGACY HOTEL 507160 05/14/2019 241.70 32590 SKILLPATH SKILLPATH RESOURCES 507161 05/14/2019 199.00 643.44 20-25-52-13050 FITNESS EXERCISE 32535 LESMILLS LES MILLS UNITED STATES TRADING INC. 507113 05/14/2019 209.00 209.00 20-25-53-13050 FITNESS EXERCISE 32438 2XLCORP 2XL CORPORATION GYMWIPES 507021 05/14/2019 179.70 179.70 20-26-52-13860 YOUTH SPORTS DAY CAMPS 32467 CHGOBAND CHICAGO BANDITS 507051 05/14/2019 800.00 32469 CHICBWS CHICAGO BULLS/WHITE SOX TRAIN TRAINING507053 A 05/14/2019 150.00 32476 COUGARS COUGARS BASEBALL PARTNERSHIP KANE COUNTY507058 05/14/2019 335.00 32538 MAIN MAIN EVENT ENTERTAINMENT, LP 507115 05/14/2019 697.50 1,982.50 20-26-52-13870 YOUTH SPORTS CLINICS 32325 WINDYNIN WINDY CITY NINJAS-ELMHURST LLC20190682 28580 05/31/2019 480.00 480.00 20-26-52-13880 YOUTH SKATEBOARDING PROGRAMS 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 96.25 96.25 20-26-53-13750 YOUTH SPORTS LEAGUES 32601 UBERCONF UBER CONFERENCE 507173 05/14/2019 15.00 15.00 20-26-53-13860 YOUTH SPORTS DAY CAMPS 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 1,732.50 1,732.50 20-27-52-13585 ADULT SPORTS PROGRAMS 32325 WINDYNIN WINDY CITY NINJAS-ELMHURST LLC20190682 28580 05/31/2019 840.00 840.00 phughes 06/13/2019 9:27:38AM Page 11 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 20-27-52-13640 ADULT SOFTBALL LEAGUES 31835 LIHOSIT DOUGLAS GERARD LIHOSIT 20190571 28414 05/03/2019 244.00 31838 RIDGE MICHAEL RIDGE 20190572 28420 05/03/2019 183.00 32157 LIHOSIT DOUGLAS GERARD LIHOSIT 20190592 28454 05/10/2019 152.50 32159 MARTI SHERMAN MARTIN 20190582 28456 05/10/2019 366.00 32247 LIHOSIT DOUGLAS GERARD LIHOSIT 20190629 28515 05/24/2019 152.50 32248 LIHOSIT DOUGLAS GERARD LIHOSIT 20190649 28515 05/24/2019 152.50 32257 TENCA PHIL TENCATE 20190632 28537 05/24/2019 244.00 1,494.50 20-27-52-13660 ADULT SOCCER LEAGUES 32156 LEVY MOSHE LEVY 20190588 28453 05/10/2019 240.00 32160 MELENDEZ ELMER MELENDEZ 20190590 28457 05/10/2019 240.00 32208 MELENDEZ ELMER MELENDEZ 20190619 28487 05/17/2019 240.00 32245 LEVY MOSHE LEVY 20190633 28514 05/24/2019 240.00 32246 LEVY MOSHE LEVY 20190652 28514 05/24/2019 240.00 32287 DRAGON DRAGON MICIC 20190684 28551 05/31/2019 240.00 32291 ESBALIH BOUCHAIB ESSALIH 20190685 28553 05/31/2019 360.00 32300 MELENDEZ ELMER MELENDEZ 20190667 28563 05/31/2019 240.00 32327 ZEIN MARWAN ZEIN 20190683 28582 05/31/2019 960.00 3,000.00 20-29-53-13270 TEEN TRIPS 32489 ENCHANT ENCHANTED CASTLE 507072 05/14/2019 206.55 206.55 20-29-53-13290 TEEN CAMPS 32163 M&MSPORTS M&M SPORTS SCENE INC. 20190469 28455 05/10/2019 399.25 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 288.75 688.00 20-29-53-13310 TEEN SPECIAL EVENTS 32443 AMAZ AMAZON.COM 507029 05/14/2019 -16.59 32444 AMAZ AMAZON.COM 507029 05/14/2019 46.77 32484 DOLL DOLLARTREE 507067 05/14/2019 32.00 32484 DOLL DOLLARTREE 507067 05/14/2019 83.00 32579 SALER SALERNO'S PIZZA 507149 05/14/2019 69.90 215.08 20-51-53-00300 OFFICE EXPENSE 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 13.50 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 4.37 32648 WALMART WALMART STORES, INC. 507187 05/14/2019 21.75 39.62 20-51-56-00605 CONFERENCE AND TRAINING 31828 BECKASSC STEPHEN J. BECK AND ASSOCIATES,20190570 INC 28404 05/03/2019 2,500.00 2,500.00 20-51-56-00615 EMPLOYEE TRAVEL REIMBURSEMENT 32154 JERRY MICHELLE JERRY 28448 05/10/2019 13.80 13.80 20-61-52-12010 COMMUNITY SPECIAL EVENTS 32234 A-Z A-Z ENTERTAINMENT LTD 20190631 28507 05/24/2019 225.00 32235 BOUNCE BOUNCE HOUSES R US LLC 20190630 28508 05/24/2019 3,603.75 phughes 06/13/2019 9:27:38AM Page 12 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 3,828.75 20-61-52-12030 COMMUNITY DAY CAMPS 32145 FIRSTSTUD FIRST STUDENT, INC 20190587 28439 05/10/2019 381.00 32243 FIRSTSTUD FIRST STUDENT, INC 20190653 28512 05/24/2019 322.58 32510 HOLLYWOO HOLLYWOOD BLVD THEATER 507093 05/14/2019 715.50 1,419.08 20-61-52-12040 AFTERSCHOOL PROGRAMS 32293 FIRSTSTUD FIRST STUDENT, INC 20190654 28555 05/31/2019 2,150.00 2,150.00 20-61-52-12050 ACTIVE ADULTS PROGRAMS 32448 ANDERSON ANDERSON GARDENS 507031 05/14/2019 70.00 32549 NATHELLEN NATIONAL HELLENIC MUSEUM 507125 05/14/2019 72.00 142.00 20-61-52-12340 SPECIAL INTEREST PROGRAMS 31830 CHESS FAMBRO MANAGEMENT LLC 20190567 28408 05/03/2019 2,160.00 32207 KANT GARY KANTOR MAGIC OF GARY KANTOR20190604 28485 05/17/2019 196.00 32236 CHESS FAMBRO MANAGEMENT LLC 20190642 28509 05/24/2019 402.00 32237 CHESS FAMBRO MANAGEMENT LLC 20190643 28509 05/24/2019 352.00 3,110.00 20-61-52-12350 NATURE AND ADVENTURE PROGRAMS E 32148 HARMON BRENT A. HARMON 20190589 879 05/10/2019 892.50 E 32166 NEKRO DONALD X. NEKROSIUS 20190580 881 05/10/2019 200.00 E 32204 HARMON BRENT A. HARMON 20190610 883 05/17/2019 630.00 1,722.50 20-61-52-12360 NATURE AND ADVENTURE CAMPS 32468 CHGOBOT CHICAGO BOTANIC GARDEN 507052 05/14/2019 50.00 32581 SARAHS SARAH'S PONY RIDES 507151 05/14/2019 350.00 32581 SARAHS SARAH'S PONY RIDES 507151 05/14/2019 350.00 32581 SARAHS SARAH'S PONY RIDES 507151 05/14/2019 350.00 32581 SARAHS SARAH'S PONY RIDES 507151 05/14/2019 350.00 1,450.00 20-61-53-12000 FRANK LLOYD WRIGHT RACE 32452 ASHWORTH ASHWORTH ASSOC MFG ASHWORTH AWARDS507035 05/14/2019 792.00 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 68.13 860.13 20-61-53-12010 COMMUNITY SPECIAL EVENTS 32233 AMERCARN AMERICAN CARNIVAL MART 20190662 28505 05/24/2019 1,183.43 32484 DOLL DOLLARTREE 507067 05/14/2019 14.20 1,197.63 20-61-53-12020 FAMILY EVENTS 32242 CRANE SUSAN CRANE 28511 05/24/2019 74.42 32503 GORDON GORDON FOOD SERVICES 507090 05/14/2019 189.55 32555 PARCI PARTY CITY 507132 05/14/2019 85.76 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 26.17 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 38.47 414.37 20-61-53-12030 COMMUNITY DAY CAMPS phughes 06/13/2019 9:27:38AM Page 13 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 20-61-53-12030 COMMUNITY DAY CAMPS 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 1,890.35 1,890.35 20-61-53-12040 AFTERSCHOOL PROGRAMS 32202 GARRIGUES JULIE GARRIGUES 28481 05/17/2019 27.50 32461 BURLING BURLINGTON STORES 507045 05/14/2019 23.07 32464 CARBON CARBON LESS ON DEMAND 507048 05/14/2019 70.40 32465 CARNIVAL CARNIVAL GROCERY 507049 05/14/2019 76.69 32465 CARNIVAL CARNIVAL GROCERY 507049 05/14/2019 9.82 32465 CARNIVAL CARNIVAL GROCERY 507049 05/14/2019 27.14 32475 COSTCO COSTCO 507057 05/14/2019 1,455.12 32483 DOLL DOLLARTREE 507067 05/14/2019 5.00 32483 DOLL DOLLARTREE 507067 05/14/2019 11.00 32483 DOLL DOLLARTREE 507067 05/14/2019 8.00 32484 DOLL DOLLARTREE 507067 05/14/2019 23.00 32484 DOLL DOLLARTREE 507067 05/14/2019 23.30 32484 DOLL DOLLARTREE 507067 05/14/2019 17.00 32484 DOLL DOLLARTREE 507067 05/14/2019 16.00 32486 DUNKIN DUNKIN DONUTS 507069 05/14/2019 12.09 32486 DUNKIN DUNKIN DONUTS 507069 05/14/2019 16.97 32492 FAMILY FAMILY DOLLAR 507075 05/14/2019 8.95 32502 GEPE GEPPETTO'S RESTAURANT 507085 05/14/2019 82.27 32511 HOME HOME DEPOT 507095 05/14/2019 44.76 32519 IKEA IKEA 507098 05/14/2019 37.35 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 1.49 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 8.17 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 23.67 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 12.08 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 71.15 32533 USAWORLD USA WORLD LARGEST LAUNDRY 507179 05/14/2019 8.25 32543 MICH MICHAELS STORE 507119 05/14/2019 10.37 32543 MICH MICHAELS STORE 507119 05/14/2019 18.98 32543 MICH MICHAELS STORE 507119 05/14/2019 35.50 32543 MICH MICHAELS STORE 507119 05/14/2019 92.74 32543 MICH MICHAELS STORE 507119 05/14/2019 19.98 32554 PAPERSOU PAPER SOURCE INC. 507130 05/14/2019 29.90 32555 PARCI PARTY CITY 507132 05/14/2019 47.74 32555 PARCI PARTY CITY 507132 05/14/2019 152.93 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 5.89 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 18.30 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 19.90 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 19.95 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 24.17 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 12.67 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 18.86 32570 POPEYES POPEYES CHICKEN 507139 05/14/2019 8.99 32579 SALER SALERNO'S PIZZA 507149 05/14/2019 24.55 32579 SALER SALERNO'S PIZZA 507149 05/14/2019 66.55 32579 SALER SALERNO'S PIZZA 507149 05/14/2019 47.45 phughes 06/13/2019 9:27:38AM Page 14 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 20-61-53-12040 AFTERSCHOOL PROGRAMS 32597 TARGET TARGET STORES, INC 507167 05/14/2019 46.86 32597 TARGET TARGET STORES, INC 507167 05/14/2019 83.42 32597 TARGET TARGET STORES, INC 507167 05/14/2019 21.98 32597 TARGET TARGET STORES, INC 507167 05/14/2019 9.90 32597 TARGET TARGET STORES, INC 507167 05/14/2019 27.78 32597 TARGET TARGET STORES, INC 507167 05/14/2019 39.20 32597 TARGET TARGET STORES, INC 507167 05/14/2019 3.79 32597 TARGET TARGET STORES, INC 507167 05/14/2019 164.81 32597 TARGET TARGET STORES, INC 507167 05/14/2019 25.95 32597 TARGET TARGET STORES, INC 507167 05/14/2019 107.14 32597 TARGET TARGET STORES, INC 507167 05/14/2019 5.99 32647 WALG WALGREENS CO. 507185 05/14/2019 2.99 32647 WALG WALGREENS CO. 507185 05/14/2019 6.08 32647 WALG WALGREENS CO. 507185 05/14/2019 8.08 32647 WALG WALGREENS CO. 507185 05/14/2019 20.95 32647 WALG WALGREENS CO. 507185 05/14/2019 24.51 32647 WALG WALGREENS CO. 507185 05/14/2019 6.14 32647 WALG WALGREENS CO. 507185 05/14/2019 6.48 32647 WALG WALGREENS CO. 507185 05/14/2019 19.84 32648 WALMART WALMART STORES, INC. 507187 05/14/2019 158.84 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 94.65 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 53.50 3,734.54 20-61-53-12050 ACTIVE ADULTS PROGRAMS 32503 GORDON GORDON FOOD SERVICES 507090 05/14/2019 114.03 32597 TARGET TARGET STORES, INC 507167 05/14/2019 4.42 32599 TRADER TRADER JOES 507171 05/14/2019 5.40 123.85 20-61-53-12350 NATURE AND ADVENTURE PROGRAMS 32483 DOLL DOLLARTREE 507067 05/14/2019 8.00 32484 DOLL DOLLARTREE 507067 05/14/2019 11.00 32527 JEWELS JEWEL - OSCO 507107 05/14/2019 2.99 32567 PETESFR PETE'S FRESH MARKET ROOSEVELT CORP 507137 05/14/2019 20.45 42.44 20-61-53-12360 NATURE AND ADVENTURE CAMPS 32308 PRYOR LEAH PRYOR 28567 05/31/2019 107.09 107.09 20-62-49-12390 SCAW WORKSHOP 32149 HARTMAN ARIEL HARTMAN 20190586 28442 05/10/2019 40.00 40.00 20-62-52-12610 DANCE PROGRAMS E 31849 ZEEMAN TERRY ZEEMAN 20190575 877 05/03/2019 1,379.40 32223 THORNTON MICHAEL B. THORNTON 20190623 28501 05/17/2019 150.00 1,529.40 20-62-53-12390 SCAW WORKSHOP 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 1,894.20 32443 AMAZ AMAZON.COM 507029 05/14/2019 250.44 phughes 06/13/2019 9:27:38AM Page 15 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 20-62-53-12390 SCAW WORKSHOP 32444 AMAZ AMAZON.COM 507029 05/14/2019 354.22 32446 AMAZ AMAZON.COM 507029 05/14/2019 128.22 32459 BLICK BLICK ART MATERIALS 507043 05/14/2019 49.50 32459 BLICK BLICK ART MATERIALS 507043 05/14/2019 15.80 32459 BLICK BLICK ART MATERIALS 507043 05/14/2019 18.73 32459 BLICK BLICK ART MATERIALS 507043 05/14/2019 20.75 32465 CARNIVAL CARNIVAL GROCERY 507049 05/14/2019 120.39 32484 DOLL DOLLARTREE 507067 05/14/2019 9.00 32526 JERRYART JERRY'S ARTARAMA 507106 05/14/2019 231.18 32543 MICH MICHAELS STORE 507119 05/14/2019 38.28 32543 MICH MICHAELS STORE 507119 05/14/2019 54.20 32606 UTRECHT UTRECHT ART 507180 05/14/2019 90.84 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 120.17 3,395.92 20-62-53-12450 CERAMICS 32466 CERAM CERAMIC SUPPLY CHICAGO 507050 05/14/2019 175.23 32466 CERAM CERAMIC SUPPLY CHICAGO 507050 05/14/2019 239.60 414.83 20-62-53-12610 DANCE PROGRAMS 32443 AMAZ AMAZON.COM 507029 05/14/2019 15.64 32444 AMAZ AMAZON.COM 507029 05/14/2019 17.99 32444 AMAZ AMAZON.COM 507029 05/14/2019 84.87 32446 AMAZ AMAZON.COM 507029 05/14/2019 29.98 32446 AMAZ AMAZON.COM 507029 05/14/2019 43.76 32479 CVS CVS PHARMACY 507062 05/14/2019 4.99 32483 DOLL DOLLARTREE 507067 05/14/2019 26.00 32484 DOLL DOLLARTREE 507067 05/14/2019 21.10 32484 DOLL DOLLARTREE 507067 05/14/2019 5.00 32543 MICH MICHAELS STORE 507119 05/14/2019 10.46 32577 REVOLDAN REVOLUTION DANCEWEAR 507147 05/14/2019 241.80 32577 REVOLDAN REVOLUTION DANCEWEAR 507147 05/14/2019 2.50 32577 REVOLDAN REVOLUTION DANCEWEAR 507147 05/14/2019 84.00 588.09 20-62-53-12620 CIRCUS ARTS 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 192.50 192.50 20-63-52-12700 PRESCHOOL 32215 PITTMANB BRANDON PITTMAN 28496 05/17/2019 89.00 89.00 20-63-53-12700 PRESCHOOL 32161 M&MSPORTS M&M SPORTS SCENE INC. 20190412 28455 05/10/2019 218.09 32162 M&MSPORTS M&M SPORTS SCENE INC. 20190585 28455 05/10/2019 13.50 32164 M&MSPORTS M&M SPORTS SCENE INC. 20190500 28455 05/10/2019 125.00 32165 M&MSPORTS M&M SPORTS SCENE INC. 20190584 28455 05/10/2019 10.00 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 847.00 32443 AMAZ AMAZON.COM 507029 05/14/2019 28.51 32457 BERWYNPIZ BERWYN PIZZA 507041 05/14/2019 28.95 phughes 06/13/2019 9:27:38AM Page 16 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 20-63-53-12700 PRESCHOOL 32474 COOKJ JULIA COOK ONLINE.COM 507056 05/14/2019 16.85 32479 CVS CVS PHARMACY 507062 05/14/2019 1.99 32483 DOLL DOLLARTREE 507067 05/14/2019 9.90 32483 DOLL DOLLARTREE 507067 05/14/2019 8.00 32483 DOLL DOLLARTREE 507067 05/14/2019 -9.90 32484 DOLL DOLLARTREE 507067 05/14/2019 4.00 32484 DOLL DOLLARTREE 507067 05/14/2019 13.00 32484 DOLL DOLLARTREE 507067 05/14/2019 19.00 32490 EXCHANGE EXCHANGE PRESS 507073 05/14/2019 25.00 32493 FEED THE FEED STORE 507169 05/14/2019 3.25 32503 GORDON GORDON FOOD SERVICES 507090 05/14/2019 45.98 32519 IKEA IKEA 507098 05/14/2019 38.42 32522 INSECT INSECT LORE 507101 05/14/2019 30.94 32522 INSECT INSECT LORE 507101 05/14/2019 35.94 32543 MICH MICHAELS STORE 507119 05/14/2019 25.50 32556 PARKING PARKING 507131 05/14/2019 2.00 32556 PARKING PARKING 507131 05/14/2019 3.00 32556 PARKING PARKING 507131 05/14/2019 4.00 32558 PARKING PARKING 507131 05/14/2019 1.00 32566 PET PET SUPPLIES PLUS.COM 507136 05/14/2019 11.08 32574 QUILLPROD QUILL PRODUCTS 507144 05/14/2019 48.92 32597 TARGET TARGET STORES, INC 507167 05/14/2019 10.76 32648 WALMART WALMART STORES, INC. 507187 05/14/2019 9.00 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 7.60 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 9.30 32653 WHOL WHOLE FOODS STORE 507191 05/14/2019 9.68 1,655.26 20-63-53-12720 PLAYSCHOOL 32161 M&MSPORTS M&M SPORTS SCENE INC. 20190412 28455 05/10/2019 80.66 32165 M&MSPORTS M&M SPORTS SCENE INC. 20190584 28455 05/10/2019 4.00 32284 DIXON JENYRA DIXON 28550 05/31/2019 4.58 32474 COOKJ JULIA COOK ONLINE.COM 507056 05/14/2019 8.30 32483 DOLL DOLLARTREE 507067 05/14/2019 4.50 32483 DOLL DOLLARTREE 507067 05/14/2019 25.00 32503 GORDON GORDON FOOD SERVICES 507090 05/14/2019 22.00 32648 WALMART WALMART STORES, INC. 507187 05/14/2019 18.12 32648 WALMART WALMART STORES, INC. 507187 05/14/2019 6.98 174.14 20-63-53-12740 EARLY CHILDHOOD CLASSES 32486 DUNKIN DUNKIN DONUTS 507069 05/14/2019 20.89 32579 SALER SALERNO'S PIZZA 507149 05/14/2019 42.98 63.87 FUND 20 TOTAL 79,728.76 21 MUSEUM 21-00-58-00800 ELECTRICITY 32135 COMED COMED 28429 05/10/2019 362.73 362.73 phughes 06/13/2019 9:27:38AM Page 17 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 21-00-58-00810 NATURAL GAS 32264 NICOR NICOR GAS 20190237 28526 05/24/2019 502.73 502.73 21-00-58-00830 WATER 32631 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 27.25 27.25 FUND 21 TOTAL 892.71 25 REVENUE FACILITIES 25-00-58-00820 TELECOMMUNICATIONS 32472 COMCAST COMCAST 507055 05/14/2019 111.85 32473 COMCAST COMCAST 507055 05/14/2019 111.85 223.70 25-19-53-00301 UNIFORMS 32537 LIFGUA LIFEGUARD STORE, INC. 507114 05/14/2019 2,826.75 32537 LIFGUA LIFEGUARD STORE, INC. 507114 05/14/2019 692.56 3,519.31 25-19-53-00318 GUARD EQUIPMENT AND SUPPLIES 32537 LIFGUA LIFEGUARD STORE, INC. 507114 05/14/2019 3,792.76 32584 SCHLHE SCHOOL HEALTH CORPORATION 507154 05/14/2019 473.51 32655 AMAZ AMAZON.COM 507029 05/14/2019 14.09 32657 MIBOXMOV MI BOX MOVING & MOBILE STORAGE 507118 05/14/2019 189.00 32660 TOOLBARN TOOL BARN 507170 05/14/2019 148.35 4,617.71 25-19-53-00320 MISCELLANEOUS SUPPLIES 32654 WRISTBAND WRISTBANDS.COM 507192 05/14/2019 333.60 333.60 25-19-53-00400 EQUIPMENT - OFFICE 32444 AMAZ AMAZON.COM 507029 05/14/2019 36.24 32446 AMAZ AMAZON.COM 507029 05/14/2019 51.96 88.20 25-19-56-00600 EMPLOYEE RECOGNITION 32478 CUZZOS CUZZOS PIZZA 507061 05/14/2019 83.07 83.07 25-20-52-11960 YOUTH HOCKEY 32132 AHAOFF AHAI OFFICIATING COMMITTEE 20190576 28425 05/10/2019 1,314.00 32168 SCHULZ REBECCA SCHULZ 20190577 28460 05/10/2019 300.00 1,614.00 25-20-53-00320 MISCELLANEOUS SUPPLIES 32443 AMAZ AMAZON.COM 507029 05/14/2019 17.68 32443 AMAZ AMAZON.COM 507029 05/14/2019 11.18 32443 AMAZ AMAZON.COM 507029 05/14/2019 2.80 32443 AMAZ AMAZON.COM 507029 05/14/2019 42.99 32446 AMAZ AMAZON.COM 507029 05/14/2019 31.13 32446 AMAZ AMAZON.COM 507029 05/14/2019 13.99 32662 AMAZ AMAZON.COM 507029 05/14/2019 176.29 296.06 25-20-53-11960 YOUTH HOCKEY phughes 06/13/2019 9:27:38AM Page 18 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 25-20-53-11960 YOUTH HOCKEY 32444 AMAZ AMAZON.COM 507029 05/14/2019 10.99 32477 CROWNAW CROWN AWARDS 507059 05/14/2019 6.05 32477 CROWNAW CROWN AWARDS 507059 05/14/2019 12.43 32477 CROWNAW CROWN AWARDS 507059 05/14/2019 37.12 32573 PUREHOCK PURE HOCKEY.COM 507143 05/14/2019 361.83 32573 PUREHOCK PURE HOCKEY.COM 507143 05/14/2019 -21.87 32659 FIFTH FIFTH THIRD ARENA 507077 05/14/2019 6,324.63 6,731.18 25-20-53-11980 RINK SPECIAL EVENTS 32444 AMAZ AMAZON.COM 507029 05/14/2019 44.99 32444 AMAZ AMAZON.COM 507029 05/14/2019 39.99 32446 AMAZ AMAZON.COM 507029 05/14/2019 11.98 32446 AMAZ AMAZON.COM 507029 05/14/2019 54.45 32446 AMAZ AMAZON.COM 507029 05/14/2019 39.98 32446 AMAZ AMAZON.COM 507029 05/14/2019 54.64 32446 AMAZ AMAZON.COM 507029 05/14/2019 47.99 32446 AMAZ AMAZON.COM 507029 05/14/2019 73.28 32555 PARCI PARTY CITY 507132 05/14/2019 46.88 32555 PARCI PARTY CITY 507132 05/14/2019 10.95 425.13 25-20-53-11990 RINK CAMP 32303 M&MSPORTS M&M SPORTS SCENE INC. 20190523 28562 05/31/2019 1,894.20 32482 DISCOUNT DISCOUNT SCHOOL SUPPLY 507065 05/14/2019 448.89 2,343.09 25-24-52-11275 Gymnastics GI Joe 32167 PEDERSEN ALEK PEDERSEN 28458 05/10/2019 42.80 42.80 25-24-53-00315 SUPPLIES- PRO SHOP 32487 ELITE ELITE SPORTSWEAR, L.P. 507070 05/14/2019 460.00 460.00 25-24-53-00425 GYMNASTICS EQUIPMENT 32481 DEKAN DEKAN ATHLETIC EQUIPMENT 507064 05/14/2019 51.00 32481 DEKAN DEKAN ATHLETIC EQUIPMENT 507064 05/14/2019 2,574.00 2,625.00 25-24-53-11360 GYMNASTICS CENTER PROGRAMS 32484 DOLL DOLLARTREE 507067 05/14/2019 20.00 20.00 25-24-56-00050 BOOSTER CLUB EXPENSE 32198 DISCH DARIA DISCH 28478 05/17/2019 151.26 32460 BP BP CORP 507044 05/14/2019 15.01 32500 GAS GAS 507083 05/14/2019 60.00 32509 HILTON HILTON 507092 05/14/2019 10.80 32518 IHOP IHOP RESTAURANT 507097 05/14/2019 10.56 32523 I-PASS I-PASS ILLINOIS TOLLWAY 507102 05/14/2019 10.20 32557 PARKING PARKING 507131 05/14/2019 5.00 32557 PARKING PARKING 507131 05/14/2019 5.00 32557 PARKING PARKING 507131 05/14/2019 6.00 phughes 06/13/2019 9:27:38AM Page 19 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 25-24-56-00050 BOOSTER CLUB EXPENSE 32575 RAMADA RAMADA INNS 507145 05/14/2019 451.44 32575 RAMADA RAMADA INNS 507145 05/14/2019 11.88 737.15 25-24-56-00605 CONFERENCE AND TRAINING 32605 USA USA GYMNASTICS 507178 05/14/2019 29.00 29.00 25-24-56-00675 SALES TAX 32153 ILLDEP ILLINOIS DEPT. OF REVENUE 28446 05/10/2019 65.00 65.00 25-50-52-00261 PROPERTY REPAIR - POOL 32189 ASCPUMP ASC PUMPING EQUIPMENT, INC. 20190612 28468 05/17/2019 2,753.00 32220 SPANNUTH SPANNUTH BOILER COMPANY 20190618 28499 05/17/2019 1,545.00 32294 GPS GPS SOLUTIONS LTD 20190624 28572 05/31/2019 322.00 4,620.00 25-50-52-00262 PROPERTY REPAIR - RINK 32143 DUALTEMP DUAL TEMP ILLINOIS INC 20190561 28437 05/10/2019 617.33 32150 HOH H-O-H CHEMICALS, INC. 20190562 28443 05/10/2019 275.00 32294 GPS GPS SOLUTIONS LTD 20190624 28572 05/31/2019 322.00 32299 HOH H-O-H CHEMICALS, INC. 20190647 28558 05/31/2019 275.00 1,489.33 25-50-52-00267 FLEET SERVICE - RINK 31848 VILFLE VILLAGE OF OAK PARK FLEET 20190416 28423 05/03/2019 108.43 32258 VILFLE VILLAGE OF OAK PARK FLEET 20190416 28538 05/24/2019 383.36 491.79 25-50-52-00300 CONTRACTUAL SERVICES- OTHER-POOL 32305 PEOPLE PEOPLE READY INC. 20190625 28566 05/31/2019 2,340.53 32306 PEOPLE PEOPLE READY INC. 20190625 28566 05/31/2019 2,145.28 4,485.81 25-50-52-00301 CONTRACTUAL SERVICES- OTHER - RINK 32144 EXPERIE EXPERIENTIAL SYSTEMS 20190564 28438 05/10/2019 459.61 32221 CRYSTAL CRYSTAL MGMT & MAINTENANCE SERVICES20190241 CORP28476 05/17/2019 2,495.00 32545 MOOD MOOD MEDIA NO AMERICA HOLDINGS CP 507121 05/14/2019 26.95 32545 MOOD MOOD MEDIA NO AMERICA HOLDINGS CP 507121 05/14/2019 26.95 3,008.51 25-50-52-00411 EQUIPMENT-MAINTENANCE - POOL 32525 JACKS JACK'S RENTAL INC. 507104 05/14/2019 277.98 277.98 25-50-53-00312 SUPPLIES-CLEANING & HOUSEHOLD - POO 32511 HOME HOME DEPOT 507095 05/14/2019 45.78 32511 HOME HOME DEPOT 507095 05/14/2019 54.19 32511 HOME HOME DEPOT 507095 05/14/2019 62.85 32542 MENARDS MENARD'S 507117 05/14/2019 34.18 197.00 25-50-53-00314 SUPPLIES- BUILDING MATERIALS - POOL 32146 GRAINGER GRAINGER, INC. 20190563 28440 05/10/2019 292.08 32225 TNEMEC TNEMEC COMPANY INC. 20190438 28502 05/17/2019 33.00 phughes 06/13/2019 9:27:38AM Page 20 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 25-50-53-00314 SUPPLIES- BUILDING MATERIALS - POOL 32226 TNEMEC TNEMEC COMPANY INC. 20190438 28502 05/17/2019 1,007.00 32228 TNEMEC TNEMEC COMPANY INC. 20190438 28502 05/17/2019 140.00 32295 GRAINGER GRAINGER, INC. 20190626 28556 05/31/2019 68.70 32296 GRAINGER GRAINGER, INC. 20190648 28556 05/31/2019 76.17 32313 RECR RECREONICS INC. 20190622 28570 05/31/2019 189.00 32314 RECR RECREONICS INC. 20190635 28570 05/31/2019 57.78 32470 CLASSTILE CLASSIC TILE DESIGNS INC. 507054 05/14/2019 97.84 32511 HOME HOME DEPOT 507095 05/14/2019 31.22 32511 HOME HOME DEPOT 507095 05/14/2019 40.90 32511 HOME HOME DEPOT 507095 05/14/2019 54.78 32511 HOME HOME DEPOT 507095 05/14/2019 145.45 32511 HOME HOME DEPOT 507095 05/14/2019 189.52 32511 HOME HOME DEPOT 507095 05/14/2019 82.52 32511 HOME HOME DEPOT 507095 05/14/2019 220.11 32536 LICHT J C LICHT & CO. 507105 05/14/2019 131.14 32541 MENARDS MENARD'S 507117 05/14/2019 22.16 32541 MENARDS MENARD'S 507117 05/14/2019 20.32 32582 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 18.69 32582 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 75.88 32582 SCHAU SCHAUER'S HARDWARE 507153 05/14/2019 17.52 3,011.78 25-50-53-00315 SUPPLIES - CLEANING&HOUSEHOLD - RIN 32169 SEAWAY SEAWAY SUPPLY COMPANY 20190565 28461 05/10/2019 161.46 32217 SEAWAY SEAWAY SUPPLY COMPANY 20190613 28497 05/17/2019 285.34 32315 SEAWAY SEAWAY SUPPLY COMPANY 20190646 28571 05/31/2019 0.50 447.30 25-50-53-00316 SUPPLIES - BUILDING MATERIALS - RIN 32455 BECKER BECKER ARENA PRODUCTS, INC. 507039 05/14/2019 176.00 32541 MENARDS MENARD'S 507117 05/14/2019 15.49 32591 SMARTSIGN A SMART SIGNS 507162 05/14/2019 59.90 251.39 25-50-53-00317 SUPPLIES-CLEANING & HOUSEHOLD - GRC 32649 WALMART WALMART STORES, INC. 507187 05/14/2019 54.00 32650 WAREHOUS WAREHOUSE DIRECT OFFICE 507188 05/14/2019 2,863.73 2,917.73 25-50-53-00335 FUELS AND LUBRICANTS 32292 FERRELL FERRELLGAS 20190656 28554 05/31/2019 33.60 33.60 25-50-53-00340 CHEMICALS, DRUGS, AND LABS 32184 AQUA AQUA PURE ENTERPRISES, INC 20190419 28466 05/17/2019 8,927.28 32185 AQUA AQUA PURE ENTERPRISES, INC 20190513 28466 05/17/2019 3,003.35 32320 VIKING VIKING CHEMICAL COMPANY 20190515 28576 05/31/2019 3,684.42 15,615.05 25-50-53-00501 EQUIPMENT-OTHER - POOL 32310 RECR RECREONICS INC. 20190607 28570 05/31/2019 1,988.85 32311 RECR RECREONICS INC. 20190581 28570 05/31/2019 514.81 32312 RECR RECREONICS INC. 20190560 28570 05/31/2019 136.12 phughes 06/13/2019 9:27:38AM Page 21 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 2,639.78 25-50-58-00801 REHM ELECTRICITY 32194 COMED COMED 20190149 28474 05/17/2019 518.77 518.77 25-50-58-00802 RIDGELAND ELECTRICITY 31832 COMEDELI COMED DELIVERY SERVICES 20190148 28410 05/03/2019 1,515.49 31836 REALGY REALGY LLC 20190150 28418 05/03/2019 6,107.17 31837 REALGY REALGY LLC 20190150 28419 05/03/2019 6,585.07 32282 COMEDELI COMED DELIVERY SERVICES 20190148 28548 05/31/2019 3,377.77 17,585.50 25-50-58-00803 GYMNASTICS ELECTRICITY 32141 COMED COMED 20190233 28435 05/10/2019 1,287.47 1,287.47 25-50-58-00811 REHM NATURAL GAS E 32241 CNE CONSTELLATION NEWENERGY - GAS DIVISION20190231 884 05/24/2019 343.65 32272 NICOTRAN NICOR GAS TRANSPORTATION BILL20190215 PAYMENT28532 CE 05/24/2019 266.87 610.52 25-50-58-00812 RIDGELAND NATURAL GAS 32273 NICOR NICOR GAS 20190236 28522 05/24/2019 2,754.74 2,754.74 25-50-58-00813 GYMNASTICS NATURAL GAS 32265 NICOR NICOR GAS 20190238 28527 05/24/2019 444.61 444.61 25-50-58-00831 REHM WATER 32610 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 762.25 32616 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 762.25 1,524.50 25-50-58-00832 RIDGELAND WATER 32609 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 823.88 823.88 25-50-58-00833 GYMNASTICS WATER 32608 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 186.50 186.50 25-57-53-00317 CONCESSION SUPPLIES 32218 SEAWAY SEAWAY SUPPLY COMPANY 20190614 28497 05/17/2019 41.52 32277 ALPHABAK ALPHA BAKING COMPANY INC. 20190628 28543 05/31/2019 43.95 32506 GOLD GOLD MEDAL PRODUCTS 507088 05/14/2019 1,435.30 32571 PREMFOOD PREMIER FOOD SAFETY 507140 05/14/2019 79.50 32571 PREMFOOD PREMIER FOOD SAFETY 507140 05/14/2019 69.50 32651 WEBSTAUR THE WEBSTAURANT STORE INC 507189 05/14/2019 1,939.06 3,608.83 25-57-56-00675 SALES TAX 32153 ILLDEP ILLINOIS DEPT. OF REVENUE 28446 05/10/2019 21.00 21.00 FUND 25 TOTAL 93,107.37 50 INSURANCE FUND 50-00-21-20112 LIFE INSURANCE 125 K phughes 06/13/2019 9:27:38AM Page 22 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 50-00-21-20112 LIFE INSURANCE 125 K E 32252 PDRMA PDRMA 885 05/24/2019 929.26 929.26 50-00-55-00550 HEALTH INSURANCE - PPO E 32252 PDRMA PDRMA 885 05/24/2019 612.20 E 32252 PDRMA PDRMA 885 05/24/2019 43,262.12 43,874.32 50-00-55-00551 HEALTH INSURANCE - HMO E 32252 PDRMA PDRMA 885 05/24/2019 17,051.57 17,051.57 50-00-55-00552 LIFE INSURANCE E 32252 PDRMA PDRMA 885 05/24/2019 505.61 505.61 50-00-55-00553 DENTAL INSURANCE E 32252 PDRMA PDRMA 885 05/24/2019 3,093.27 3,093.27 50-00-55-00554 EMPLOYEE ASSISTANCE PROGRAM E 32252 PDRMA PDRMA 885 05/24/2019 188.10 188.10 50-00-55-00556 HEALTH INSURANCE - RETIREES E 31841 PDRMA PDRMA 20190007 875 05/03/2019 1,080.75 1,080.75 50-00-55-00557 VISION INSURANCE E 32252 PDRMA PDRMA 885 05/24/2019 939.78 939.78 50-00-56-00600 EMPLOYEE WELLNESS PROGRAM 32445 AMAZ AMAZON.COM 507029 05/14/2019 23.79 32446 AMAZ AMAZON.COM 507029 05/14/2019 24.69 32477 CROWNAW CROWN AWARDS 507059 05/14/2019 -3.81 32477 CROWNAW CROWN AWARDS 507059 05/14/2019 73.04 32495 FIVE FIVE BELOW 507078 05/14/2019 5.00 122.71 FUND 50 TOTAL 67,785.37 70 CAPITAL PROJECTS 70-00-72-70330 PROPERTY REPAIRS AND REHAB 31846 V3 V3 COMPANIES 20190559 28422 05/03/2019 3,200.00 32319 UNITEDANA UNITED ANALYTICAL SERVICES,20190637 INC. 28575 05/31/2019 630.00 3,830.00 70-12-72-70200 BARRIE BUILDING IMPROVEMENTS 32174 SPECTACLE ANDY ON CALL 20190609 28427 05/10/2019 7,300.00 32298 SUTOR GREG SUTOR 20190716 28541 05/30/2019 5,575.00 12,875.00 70-13-72-70150 CARROLL MASTER PLAN IMPROVEMENTS 32283 DILLEY TOM BASSETT-DILLEY ARCHITECT LTD.20190611 28549 05/31/2019 5,865.70 5,865.70 70-17-72-70250 STEVENSON PARK IMPROVEMENTS 31847 V3 V3 COMPANIES 20190559 28422 05/03/2019 3,900.00 phughes 06/13/2019 9:27:38AM Page 23 of 24 ap122r04 Park District of Oak Park FY 2019 AP ACCOUNT DISTRIBUTION BY ACCOUNT OPEN & PAID VOUCHERS CHECK DATES 05/01/2019 TO 05/31/2019 PAY DATES 05/01/2019 TO 05/31/2019 BOTH ACCRUALS AND NON ACCRUALS CHECK RUN 0 TO 2147483647 VOUCHER PO CHECK PAY DATE/ NUMBER VENDOR NUMBER NUMBER CHECK DATE AMOUNT 3,900.00 70-20-72-70200 REHM BUILDING IMPROVEMENTS E 32254 SCHAEF SCHAEFGES BROTHERS, INC. 20190669 886 05/24/2019 16,500.00 16,500.00 70-35-72-70150 CONSERVATORY MASTER PLAN IMPROVEMEN 32508 GROWSOLUT GROWING SOLUTIONS 507091 05/14/2019 682.95 32661 UNCLEJIM UNCLE JIM'S WORM FARM 507177 05/14/2019 119.99 802.94 FUND 70 TOTAL 43,773.64 85 CHENEY MANSION 85-00-52-00275 CUSTODIAL SERVICES E 31843 UNIFIRST UNIFIRST CORPORATION 20190138 876 05/03/2019 75.54 32181 AEREX AEREX PEST CONTROL INC. 20190137 28464 05/17/2019 61.00 E 32318 UNIFIRST UNIFIRST CORPORATION 20190138 887 05/31/2019 75.54 212.08 85-00-52-00299 CONTRACTUAL SERVICES - OTHER 32595 SPOTIFY SPOTIFY 507164 05/14/2019 9.99 9.99 85-00-52-11185 CHENEY ADULT PROGRAMS 32276 ANGIES ANGIE'S PANTRY INC. 20190655 28506 05/24/2019 240.00 240.00 85-00-53-11155 HOLIDAY EVENTS 32597 TARGET TARGET STORES, INC 507167 05/14/2019 119.92 119.92 85-00-58-00800 ELECTRICITY 32135 COMED COMED 28429 05/10/2019 235.15 32140 COMED COMED 20190210 28434 05/10/2019 35.84 270.99 85-00-58-00810 NATURAL GAS 32263 NICOR NICOR GAS 20190235 28525 05/24/2019 425.41 32269 NICOR NICOR GAS 20190214 28520 05/24/2019 110.40 535.81 85-00-58-00830 WATER 32642 VILLWAT VILLAGE OF OAK PARK-WATER WATER/SEWER 507184 05/14/2019 144.75 144.75 FUND 85 TOTAL 1,533.54 99 MEMORIAL TRUST 99-20-53-00320 MISCELLANEOUS SUPPLIES 32191 BRON BRONZE MEMORIAL COMPANY 20190593 28471 05/17/2019 440.49 440.49 FUND 99 TOTAL 440.49

GRAND TOTAL 466,236.75

phughes 06/13/2019 9:27:38AM Page 24 of 24 ap122r04

Corporate Fund $ 158,709.30 IMRF Fund $ - Liability Fund $ 5,365.57 Audit Fund $ 14,900.00 Recreation Fund $ 79,728.76 Museum Fund $ 892.71 Special Recreation Fund $ - Revenue Facilities $ 93,107.37 Insurance Fund $ 67,785.37 Capital Projects $ 43,773.64 Cheney Mansion Fund $ 1,533.54 Memorial Trust $ 440.49 Grand Total $ 466,236.75

To the Executive Director,

The Payment of the above listed accounts has been approved by the Board of Commissioners at their meeting held June 20, 2019 And you are hereby authorized to pay them from the appropriate funds.

______(Treasurer) (Secretary)

Commissioner

IV.C

Park District of Oak Park Continued Board Meeting from April 18, 2019 Hedges Administrative Center 218 Madison Street, Oak Park, Illinois Thursday, May 2, 2019

Minutes

The meeting was called to order at 7:30pm.

I. ROLL CALL Present: Commissioners Aeschleman, Lentz, Porreca, Wick, and President Guarino. Park District Staff present: Jan Arnold, Executive Director; Chris Lindgren, Superintendent of Buildings and Grounds; Diane Stanke, Director of Marketing and Customer Service; and Karen Gruszka, Executive Assistant.

Others Present: Vicki Scaman, Village Clerk; Jake Worley-Hood; Chris Wollmuth; Joan Fiscella, Women League of Voters; residents.

II. OLD BUSINESS A. Recreation and Facility Program Committee: None

B. Parks and Planning Committee: Commissioner Lentz 1. Diving Tower Removal Contract Approval Commissioner Lentz moved and Commissioner Wick seconded to give approval to Executive Director Arnold for the executing of the demolition agreement with National Wrecking Company of Chicago, Illinois for the amount of $38,400 for the removal of the Rehm diving tower. Executive Director Arnold reminded the Board of the state of deterioration of the diving platform and their consensus to move forward with the demolition so the pool would be ready for the summer season. She also reminded them of the time frame it is used and the other activities that are stopped during this time frame therefore serving less patrons. The Board agreed to the contract for the demolition agreement. The motion passed with a roll call vote 5:0.

C. Administration and Finance Committee: None

IV. PROCLAMATION OF COMMISSIONER ELECTION RESULTS A motion was made by Commissioner Wick and seconded by Commissioner Lentz to approve the results of the Cook County Clerks Office’s declared canvassing results of the April 2, 2019, Consolidated Election of Kassie Porreca, Jake Worley-Hood, and Chris Wollmuth to four year terms to the Board of Park Commissioners. The Results are as follows: Kathleen Porreca – 6,266 votes, Jake Worley-Hood – 5,097 votes, and Christopher Wollmuth – 4,718 votes. Motion passed in a roll call vote 5:0.

V. EXECUTIVE DIRECTOR’S COMMENTS – Wanted to thank both Vic and Paul for the past eight years and said that much had been accomplished during those years including sports fields improvements, the scholarship program’s growth, the new facilities GRC, RCRC, and Austin Gardens, the relationship with the PACT groups, and our increased solar usage. This is not goodbye as we know we will see you around town. Thank you both for your service!

VI. COMMISSIONERS’ COMMENTS Commissioner Wick – Thank you for being my peers; you both have been friends of mine for a long time as well as peers. Thank you for your passion and for being positive great leaders. We hope to see you around town on your bikes.

1 Commissioner Porreca – Thank you both for your invitation four years ago to run on a slate with you. I learned a great deal from you. Although we might not always have agreed, it was a healthy Board. She then gave each Vic and Paul a little token trophy for areas they championed.

Commissioner Lentz – Echoed the thanks with pleasure for Vic and Paul. When she came on the Board it was like drinking from a fire hose and she greatly appreciated their leadership. Thank you!

Commissioner Aeschleman – Stated it was great to see all that has transpired, most of the parks updated, the permanent turf fields, the sports fields are now phenomenal, less garbage, etc., all of which have increased user satisfaction. He called out the Leadership Team individually for all of their work and accomplishments at the Park District. He congratulated Jake, Kassie, and Chris and told them to make the most of their tenure, to change, challenge, push; and that from small ideas come great things.

Commissioner Guarino – As a Board Member, he started out on the quiet-side, unless he had something to say but through the Board, they were able to accomplish great changes with can-do spirit, the ability to approach problems while looking at the opportunities, and with great attitudes; and he thanked his fellow Board members. He wanted to thank the front line staff, i.e., customer service and the Parks and Planning guys, as they are the ones that directly interact with the residents and are the face of the PDOP. If they didn’t do their jobs so efficiently, management, leadership and the Board would not be able to do theirs. He said he and Paul had been together for eight years and he has great respect for how he approaches problems. Thank you to everyone.

VII. OATH OF OFFICE The Park District’s Election Official, Village Clerk Vicki Scaman, gave the Oath of Office to Commissioners elect Kassie Porreca and to newly elected commissioners Chris Wollmuth and Jake Worley-Hood.

VIII. NEW COMMISSIONERS’ COMMENTS Commissioner Porreca – Congratulations to both Jake and Chris.

Commissioner Wollmuth – Looking forward to being a part of the Board, there are definitely big shoes to fill!

Commissioner Worley-Hood – Stated he was thrilled to be here and look forward to working with the Jan and the staff.

IX. NEW BUSINESS – None

X. CLOSED SESSION – None

XI. ADJOURNMENT At 8:01pm there was a motion made by Commissioner Wick and seconded by Commissioner Guarino to adjourn the Continued Board Meeting. The motion passed a voice vote.

______Secretary President Board of Park Commissioners Board of Park Commissioners

June 20, 2019 ____ June 20, 2019 Date Date

Park District of Oak Park Annual Meeting Hedges Administrative Center 218 Madison Street, Oak Park, Illinois Thursday, May 2, 2019

Minutes

The meeting was called to order at 8:03pm.

I. Roll Call Present: Commissioners Lentz, Porreca, Wick, Wollmuth, Worley-Hood.

Park District Staff present: Jan Arnold, Executive Director; Park District staff; and Karen Gruszka, Executive Assistant.

Others Present: Mark Burkland, PDOP Attorney; Joan Fiscella, League of Woman Voters; Igor Studenkov, Wednesday Journal Reporter; and residents.

II. Election of the Board President A motion was made by Commissioner Wick and seconded by Commissioner Porreca to nominate Commissioner Sandy Lentz for President of the Board. Motion passed in a voice vote of 5:0.

III. Election of the Board Vice President A motion was made by Commissioner Porreca and seconded by Commissioner Worley- Hood to nominate Commissioner David Wick for Vice President of the Board. Motion passed in a voice vote of 5:0.

IV. Election of the Board Treasurer A motion was made by Commissioner Wick and seconded by Commissioner Wollmuth to nominate Commissioner Kassie Porreca for Treasurer of the Board. Motion passed in a voice vote of 5:0.

V. Election of the Board Secretary A motion was made by Commissioner Wick and seconded by Commissioner Porreca to nominate Commissioner Chris Wollmuth for Secretary of the Board. Motion passed in a voice vote of 5:0.

VI. Committee Chairs A motion was made by Commissioner Lentz for the Board’s Committee Chairs: Chair of Recreation and Facility Program Committee appointment be Commissioner Wollmuth; Chair of Parks and Planning Committee appointment be Commissioner Wick; Chair of Administration and Finance Committee appointment be Commissioner Porreca. Motion passed in a voice vote of 5:0.

VII. Representative Appointments A motion was made by Commissioner Lentz that the West Suburban Special Recreation Association representative appointment be Commissioner Porreca as well as representative for the Festival Theater; that Pleasant Home Foundation, Greening Advisory Committee and the Senior Advisory Committee be Commissioner Worley-Hood; that the representative for the PDCC and FOPCON be Commissioner Wick; and the representative for the Parks Foundation, AYSO, OPYB/S be Commissioner Wollmuth; and the representatives of IGOV be Commissioners Porreca and Wick. Motion passed in a voice vote of 5:0.

VIII. Adjournment At 8:06pm the 2018 Annual Meeting was adjourned by voice vote. Motion carried in a roll call vote of 5:0.

______Secretary President Board of Park Commissioners Board of Park Commissioners

June 20, 2019 June 20, 2019 _____ Date Date

V.C

Park District of Oak Park Committee of the Whole Hedges Administrative Center Oak Park, Illinois Thursday, May 2, 2019

Minutes

The meeting was called to order at 8:06pm.

I. Roll Call Present: Commissioners Porreca, Wick, Wollmuth, Worley-Hood, and President Lentz.

Park District Staff present: Jan Arnold, Executive Director; Park District staff; and Karen Gruszka, Executive Assistant.

Others Present: Mark Burkland, PDOP Attorney; Joan Fiscella, League of Women Voters; Igor Studenkov, Wednesday Journal Reporter; and residents.

II. Public Comment - None

III. Recreation and Facility Program Committee - None

IV. Buildings and Grounds/Facility Maintenance Committee A. Stevenson Park Update Staff have met with Altamanu and are at 80% of the design phase, the bioswale, walking path, and playground has been discussed. The bid will be released on May 28, and opened on June 6, with construction beginning in July. This will come before the Board at the Continued Regular Board Meeting in June.

V. Administration and Finance Committee A. D97 Fields Intergovernmental Agreement Renewal The Board was informed that the only change to the IGA was the requirement of notification by April 1, if they chose to not continue, with the contract ending June 30. The Board inquired about D97’s question on costs and were reminded that the costs to D97 is for the staff member and material only. This will come before the Board at the May Regular Board Meeting on the regular agenda.

B. Review of Ethics Ordinance Update As a standard practice, the PDOP reviews our Ethics Ordinance annually to make any changes needed. The last change made to the Ordinance was in 2011, and at this time there are no changes to our current Ethics Ordinance 2015-05-01. No action by the Board is needed at this time.

C. IAPD Legislative Day Update Diane Stanke, Director of Marketing and Customer Service, and Maureen McCarthy, Superintendent of Recreation, staffed a table showing how OSLAD has benefited the Park District of Oak Park on Tuesday, with both Senator Harmon and Representative Lilly stopped by. Commissioner Lentz and I joined them for the conference the next day and attended the different breakout sessions. No action is needed by the Board on this item.

1 D. Spring Tour Update The Board were confirmed for Tuesday, June 4, for the Spring Park tour. Dole, Stevenson, Barrie, and Carroll will be visited. No action is needed by the Board on this item.

VI. New Business

VII. Closed Session – None

VIII. Adjournment At 8:15p.m. a voice vote was taken to adjourn the Committee of the Whole. Motion carried in a voice vote.

______Secretary President Board of Park Commissioners Board of Park Commissioners

June 20, 2019______June 20, 2019 ______Date Date

Park District of Oak Park Regular Board Meeting Hedges Administrative Center 218 Madison Street, Oak Park, Illinois Thursday, May 16, 2019 at 7:30pm

Minutes

The meeting was called to order at 7:30pm.

I. ROLL CALL Present: Commissioners Porreca, Wick, Wollmuth, Worley-Hood, and President Lentz

Park District Staff present: Jan Arnold, Executive Director; Chris Lindgren, Superintendent of Buildings & Grounds; and Karen Gruszka, Executive Assistant.

Others Present: Joan Fiscella, League of Women Voters; Nancy Teclaw, Oak Park River Forest Senior Center; Igor Studenkov, Wednesday Journal Reporter and residents.

II. APPROVAL OF AGENDA A motion was made to approve the agenda. The motion was passed by a voice vote.

III. VISITOR/PUBLIC COMMENTS Maria Luisa Mellman – Stated she has lived in Oak Park for over 30 years and has used the Park District programs for her children and now her grandchildren. She was here to talk about the Train Club at Dole and wanted the Park District to know what a special part they have played in her family, especially with her grandson. The Train Club welcomed them and even came to their house to help with problems their grandchild was having with his train at home. She feels the way they have been accepted into their fold that the Train Club is a gift. She then reminded the Board that they are open to the general public on Wednesday evenings and Friday afternoons and invited the Board to come visit them.

IV. CONSENT AGENDA A motion was made by Commissioner Wick and seconded by Commissioner Lentz to approve the Consent Agenda, which includes the approval of Cash and Investment Summary and Warrants and Bills for the month of April 2019; approval of minutes from the Continued Regular Board Meeting, April 4, 2019; Committee of the Whole Meeting, April 4, 2019; Regular Board Meeting, April 18, 2019; approval of minutes from Closed Session, April 4, 2019, approval of the Ethics Ordinance. The motion passed with a roll call vote of 4:0.

V. STAFF REPORTS A. Director’s Report Jan Arnold, Executive Director, informed the Board of that both Rehm and RCRC pools are filled and Rehm will open on May 25, splash pads are also up and running. The Day In Our Village is on June 2, and the PDOP will be running many fun things at Mills Park this year for the first time and the Elected Official’s Breakfast will be at the Library that morning before the booths open up at Scoville Park. The two new PDOP commissioners will be attending the IAPD Boot Camp on May 30. The PDOP completed the state accreditation and the although the official results are not yet released we are happy to report that we received a 497.73 out of 500; it was a great effort by the team! Barrie reservoir is being striped for pickle ball and we have a new sponsor with RUSH who is sponsoring the wind screens for the Court.

B. Division Managers’ Reports (Updates & Information) – Written Report Included in Board Packet. 1

C. Revenue/Expense Status Report – No questions asked.

VI. OLD BUSINESS

A. Recreation and Facility Program Committee – None

B. Buildings and Grounds/Facility Maintenance Committee 1. Stevenson Park Contract Update Staff have met with Altamanu and are at a 90% design phase and are working out the bid specifications. They will be available next Wednesday, with the opening scheduled on May 28. This will be brought to the Continued Regular Board Meeting on June 6, for Board approval. As a reminder, we have received the $400, IDNR Grant for this park and the paperwork is all in order for the project to begin.

2. Carroll Center Expansion Contract Update Reminded the Board that when we originally went out to bid they all came in over the budgeted amount of $1,100,000. We were just informed that we received the $577,800 Clean Energy Grant to make it a net zero building. At that time it was decided to go with the PDOP acting as the construction manager for the project similar to what we did with Austin Gardens. We have five of the ten bids in and will be going out for the carpentry, concrete, masonry, landscaping, and plumbing which are due in May 24. The Board questioned if we thought we would receive bids in and were assured that calls have been going out to make sure of that. This will come before the Board at the Continued Regular Board Meeting on June 6.

3. Carroll Park Playground Contract Update The Board was reminded that the playground portion of the budget is $200,000 and the lowest bidder came in at $103,000, Innovation Landscaping, Inc., of Plainfield, IL. They have confirmed this price until the center contracts are approved and we can start on the project. The Board questioned if the new playground area meets with the Master Plan and were informed that the Master Plan was revisited after it became apparent with D97’s expansion the playground needed to be moved. This will come before the Board at the Continued Regular Board Meeting on June 6.

C. Administration and Finance Committee 1. D97 Fields Intergovernmental Agreement Commissioner Porreca moved and Commissioner seconded that the Park Board of Commissioners approve the D97/Park District of Oak Park Intergovernmental Agreement – Sports Field Maintenance. The Board was reminded of the current IGA for the past five years when the Park District took over the care of D97’s sports fields. D97’s costs in the IGA are the direct costs for one staff member and actual material needed. The new IGA is for five years with the addition of language for the either party to exit the IGA with the notification by April 1, and the IGA ending June 30. The Board discussed benches and fencing and were informed that if it is something that the PDOP can swiftly fix it is taken care of but that they are not included in the IGA. The motion passed with a roll call vote of 5:0.

VII. NEW BUSINESS 1. Dole Center Flooring Contracts The PDOP takes ownership of the Dole building on June 1. $250,000 is allocated in the CIP and staff have comprised a prioritized list of items needing attention. The flooring must be taken care of first as the building will be closed from June 22 through July 7. The flooring was released for bid on May 8. This will come before the Board at the Continued Regular Board Meeting on June 6.

2. Dole Center Library Lease Agreement The Board were reminded that the Oak Park Public Library has been leasing space in the Dole center from the Village of Oak Park. The library desires to continue to provide access to the community in Dole center and expressed their desire for the Park District to run the facility based on our current operation of existing 2

facilities. There is no changes to the library spaces from the prior lease agreement in this agreement. The terms of the agreement is for 50 years with an option to extend it another 50 years. This will come before the Board at the Continued Regular Board Meeting on June 6.

VIII. COMMISSIONERS’ COMMENTS  Commissioner Porreca – Attended the IGOV assembly on May 11, it was well attended by all the entities and they were broken up to into tables with a specific topic and then they were all brought together to bring their topics together with the combined topic of equity. She also thanked Commissioner Wick was part of the organizers of that IGOV meeting. She attended the WSSRA Board Meeting and they had a successful Derby Gala and their Falling for the Stars at Cheney is coming up and their auditor presented the audit which they were commended on. Bob Foster, Superintendent of Administration, is retiring after 30 years in WSSRA and they are having a celebration for him at the Forest Park Park District on May 23.  Commissioner Worley-Hood – Attended the Pleasant Home Foundation meeting which went well and enjoyed Fox Park  Commissioner Wick – He thanked Ms. Mellman for coming to talk about the Train Club and promised to stop by. He mentioned the IGOV and that the four items discussed by the breakout groups needed to be put on our agendas for discussion and at the meeting Pleasant Home received a lot of compliments. He stated he loved receiving all the Facebook PDOP posts.  Commissioner Wollmuth – Attended the IGOV meeting and stated it was a great way to meet the other Oak Park commissioners and connect with them. He also attended the AYSO Board Meeting and was impressed with their organization and how they touch the lives of so many. He commended the Park on our new positive signage. He said it was such an easy thing but is such a great message and gave the example of the SCROLL/STROLL sign that has the SCROLL part crossed through.  Commissioner Lentz – Is impressed with the quick response the Park District displayed with a resident came in 2 weeks ago for public comment regarding food allergies in our parks and that the Park District quickly did its research and will be hanging banners with a public safety announcement about food and allergies in our parks and also commended all the landscaping with the flowers and tree rings on how good they are looking.

IX. CLOSED SESSION At 8:20pm Commissioner Worley-Hood moved and Commissioner Wick seconded that the Park Board of Commissioners convene into closed session to discuss the purchase or lease of real property for the use of the District. The motion passed with a roll call vote of 5:0.

At 8:52pm a motion was made by Commissioner Porreca and seconded by Commissioner Wick to adjourn the Executive Session. The motion passed a voice vote of 5:0.

X. CONTINUE REGULAR BOARD MEEETING At 8:52pm the Regular Board meeting was continued to the June 6, Committee of the Whole Meeting. The motion passed with a voice vote.

______Secretary President Board of Park Commissioners Board of Park Commissioners

June 20, 2019 _____ June 20, 2019______Date Date

IV.D

Memo

To: Kassie Porreca, Chair, Administration and Finance Committee Board of Park Commissioners From: Illiana De La Rosa, Finance Manager Kyle Cratty, Director of Finance

Cc: Jan Arnold, Executive Director

Date: June 13, 2019

Re: 2018 Audit Report

Statement The Park District of Oak Park has received an unqualified audit report from our auditors, Lauterbach and Amen (L&A). As part of this process, L&A provides statements on auditing standards as well as a management letter. The 2018 audit report also highlights the financial performance as of December 31, 2018.

Discussion This is the third year of the audit contract with L&A and the process was rigorous but went very smoothly. The opinion included in your packet is unqualified and L&A reported no significant findings.

Management Letter

During the 2018 audit, staff received two management comments.

 The first comment relates to three funds having an excess of actual expenditures over budget for the year. The Park District has seen remarkable program growth in the last few years that has caused the District to have higher than expected expenses. However, the District has generated more revenue than the amount of the expense overages. The 2019 budget has made adjustments to manage the growth.

 The second comment relates to the Special Recreation Fund being out of compliance with the District’s fund balance policy. Currently, the Special Recreation Fund is $20,944 below fund balance target. Staff has discussed this with the Board over the last few years as our costs are growing at a faster pace than the District can tax to support this service. In the fiscal year 2019 budget, the Board approved transfers to the Special Recreation Fund to help bridge this gap. Staff’s estimate is the fund will be in compliance by the 2020 fiscal year in accordance with policy.

Conclusion The Administration and Finance Committee recommends the Board approve the 2018 Audit Report.

Park District of Oak Park 218 Madison Street ▪ Oak Park, Illinois 60302 ▪ ph: (708) 725-2000 ▪ fx: (708) 383-5702 ▪ www.pdop.org

PARK DISTRICT OF OAK PARK, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED DECEMBER 31, 2018

PARK DISTRICT OF OAK PARK, ILLINOIS

COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED DECEMBER 31, 2018

Prepared by the Business Department:

Director of Finance Finance Manager

PARK DISTRICT OF OAK PARK, ILLINOIS

TABLE OF CONTENTS

PAGE

INTRODUCTORY SECTION

Principal Officials 1 Organization Chart 2 Letter of Transmittal 3 - 7 Certificate of Achievement for Excellence in Financial Reporting 8

FINANCIAL SECTION

INDEPENDENT AUDITORS' REPORT 9 - 10

MANAGEMENT’S DISCUSSION AND ANALYSIS 11 - 21

BASIC FINANCIAL STATEMENTS

Government-Wide Financial Statements Statement of Net Position 22 - 23 Statement of Activities 24 Fund Financial Statements Balance Sheet – Governmental Funds 25 - 26 Reconciliation of Total Governmental Fund Balance to the Statement of Net Position – Governmental Activities 27 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 28 - 29 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities – Governmental Activities 30 Statement of Net Position – Proprietary Funds 31 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds 32 Statement of Cash Flows – Proprietary 33 Notes to Financial Statements 34 - 67

REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Employer Contributions Illinois Municipal Retirement Fund 68 Schedule of Changes in the Employer’s Net Pension Liability Illinois Municipal Retirement Fund 69 - 70 Schedule of Changes in the Employer’s Total OPEB Liability Retiree Benefit Plan 71 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual General Fund 72 Recreation – Special Revenue Fund 73 Revenue Facilities – Special Revenue Fund 74 PARK DISTRICT OF OAK PARK, ILLINOIS

TABLE OF CONTENTS

PAGE FINANCIAL SECTION - Continued

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES

Schedule of Expenditures – Budget and Actual General Fund 75 Schedule of Revenues – Budget and Actual Recreation – Special Revenue Fund 76 Schedule of Expenditures – Budget and Actual Recreation – Special Revenue Fund 77 - 78 Schedule of Revenues – Budget and Actual Revenue Facilities – Special Revenue Fund 79 Schedule of Expenditures – Budget and Actual Revenue Facilities – Special Revenue Fund 80 - 81 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Capital Projects Fund 82 Schedule of Expenditures – Budget and Actual Capital Projects Fund 83 Combining Balance Sheet – Nonmajor Governmental Funds 84 - 85 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds 86 - 87 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Illinois Municipal Retirement – Special Revenue Fund 88 Liability – Special Revenue Fund 89 Audit – Special Revenue Fund 90 Museum – Special Revenue Fund 91 Special Recreation – Special Revenue Fund 92 Cheney Mansion – Special Revenue Fund 93 Schedule of Revenues, Expenses and Changes in Net Position – Budget and Actual Health Insurance – Internal Service Fund 94

SUPPLEMENTAL SCHEDULES

Long-Term Debt Requirements General Obligation (Alternate Revenue Source) Park Bonds of 2011 95 General Obligation (Alternate Revenue Source) Park Bonds of 2012 96 General Obligation (Alternate Revenue Source) Park Bonds of 2013 97 Installment Contract of 2018 98 PARK DISTRICT OF OAK PARK, ILLINOIS

TABLE OF CONTENTS

PAGE STATISTICAL SECTION (Unaudited)

Net Position by Component – Last Ten Fiscal Years 99 - 100 Changes in Net Position – Last Ten Fiscal Years 101 - 102 Fund Balances of Governmental Funds – Last Ten Fiscal Years 103 - 104 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years 105 - 106 Assessed Value and Actual Value of Taxable Property – Last Ten Fiscal Years 107 - 108 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years 109 - 110 Principal Property Tax Payers – Current Tax Levy Year and Nine Tax Levy Years Ago 111 Property Tax Levies and Collections – Last Ten Fiscal Years 112 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years 113 Schedule of Direct and Overlapping Governmental Activities Debt 114 Legal Debt Margin – Last Ten Tax Levy Years 115 - 116 Demographic and Economic Statistics – Last Ten Fiscal Years 117 Principal Employers – Current Fiscal Year and Nine Fiscal Years Ago 118 Full-Time and Part-Time Equivalent Government Employees by Program – Last Ten Fiscal Years 119 - 120 Operating Indicators by Function/Program – Last Ten Fiscal Years 121 - 122 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years 123 - 124 INTRODUCTORY SECTION

This section includes miscellaneous data regarding the Park District of Oak Park:

• List of Principal Officials

• Organization Chart

• Letter of Transmittal

• Certificate of Achievement for Excellence in Financial Reporting

PARK DISTRICT OF OAK PARK, ILLINOIS

Principal Officials December 31, 2018

BOARD OF COMMISSIONERS

Victor Guarino, President

Sandra Lentz, Vice President David Wick, Treasurer

Kathleen Porreca, Secretary Paul Aeschleman, Commissioner

PARK DISTRICT STAFF

Jan Arnold, Executive Director

Kyle Cratty, Director of Finance

Chris Lindgren, Superintendent of Building and Grounds

Maureen McCarthy, Superintendent of Recreation

Bill Hamilton, Superintendent of Revenue Facilities

Diane Stanke, Director of Marketing and Customer Service

Paula Bickel, Director of Human Resources

Illiana De La Rosa, Finance Manager

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April 18th, 2019

Members of the Board of Commissioners Citizens of Oak Park, Illinois

The Comprehensive Annual Financial Report (CAFR) of the Park District of Oak Park, Illinois for the Fiscal Year ended December 31, 2018, is hereby submitted. The submittal of this report complies with Illinois state law which requires the District issue a report on its financial position and activity presented in conformance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards (GAAS) by an independent firm of certified public accountants. For the year ended December 31, 2018, the licensed certified public accounting firm of Lauterbach & Amen, LLP, has issued an unmodified (“clean”) opinion on the Park District of Oak Park’s financial statements. The independent auditors report can be found at the front of the financial section of this report.

Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with management. We believe the data, as presented, is accurate in all material respects; that it is presented in a manner designed to fairly set forth the financial position of the Park District of Oak Park. The results of operations as measured by the financial activity of its various funds; and all disclosures necessary to enable the reader to gain a reasonable understanding of the District’s financial affairs have been included.

This report includes all funds of the District (primary government). The District does not have a component unit. Component units are autonomous entities for which the primary government is financially accountable.

Generally accepted accounting principles require that management provide a narrative introduction, overview and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This transmittal letter is designed to complement the MD&A and should be read in conjunction with it. The District’s MD&A can be found immediately following the report of the independent auditors.

Profile of the Park District of Oak Park

The District was created in 1912. The District is located eight miles west of the Chicago “Loop” business district. The District is coterminous with the Village of Oak Park (the “Village”). The total population served by the District is currently estimated to be approximately 52,000. The governing body of the District is composed of five Park Commissioners elected for staggered four-year terms. A President, Vice President, Secretary and Treasurer are selected by the Commissioners from among the elected members of the Board. The daily administrative functions of the District are the responsibility of the Executive Director, who is appointed by the Board.

The District owns 26 facilities that occupy 84 acres of parkland in the Village of Oak Park. Facilities operated by the District include: an Administrative Center, two outdoor pools, an indoor ice rink, 3 historic properties (the Oak Park Conservatory, Cheney Mansion, Pleasant Home), a gymnastics center and seven recreation centers. A full schedule of recreation programs is provided by the District, including classes and activities in aerobics, swimming, music, dance, visual arts, and various sports. Recreational activities are available for all ages. The District is a member of the West Suburban Special Recreation Association, which provides recreation services to physically or mentally challenged persons. Approximately 3000 programs are provided yearly.

Accounting System and Budgetary Control

Management of the Park District of Oak Park is responsible for establishing and maintaining an internal control structure. The internal control structure is designed to ensure the assets of the District are protected from loss, theft or misuse and to ensure adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. This structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management.

In addition, the Park District of Oak Park maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual Budget and Appropriations Ordinance approved by the District's governing body. Activities of the corporate fund, special revenue funds, and capital projects fund are included in the annual appropriated budget. Project-length financial plans are adopted for the capital projects fund. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level for all budgeted funds.

Local Economy

The Park District is coterminous with the Village of Oak Park, a historic community comprised primarily of residential property. The District’s economic strength lies with its relatively low level of unemployment, high property values, increasing sales tax and excellent local school system. The unemployment rate of 3.2% in the District is below the Cook County rate of 3.7%. The District’s median value of owner-occupied homes is $367,100. This compares to $225,500 for the County and $181,100 for the State. More than 62% of the housing value is greater than $300,000. Additionally, the median family income is $87,271, which compares to a median family income of $61,405 for the County. The voters of the Village approved a recent referendum to increase the tax levy for the local elementary school district, and the high school district has more than 80% of its graduates attend post-secondary education.

Major Initiatives

In fiscal year 2018 the District continued to pursue several major initiatives, including:

· Program Growth – The District strives to provide programs and events that the residents of Oak Park enjoy. In 2018, the District broke a new record with 36,727 program registrations, which is up 7.9% from the previous high in 2017 of 34,019. The District also continued to see growth in pass sales with 13,898 sold in 2017 up 1.7% from 2016 total of 13,665.

· Environmental Sustainability – The District has sustainability as one of its strategic initiatives. In 2018, solar panels were expanded by 100kw at the Ridgeland Common Recreation Center and new panels were installed at Fox Center and the Hedges Administrative Center. The District received a grant from Green Mountain Sun Energy for numerous sustainability projects at the Oak Park Conservatory. The District received Platinum LEED status at Austin Gardens and Gold LEED status at Ridgeland Common Recreation Center.

· Non-tax Revenue Generation – The District is always conscious of the tax burden in Oak Park. For this reason, staff is always looking to increase revenues that are not tax based. As part of the District’s comprehensive master plan, the District set a goal of a 50-50 tax and non-tax revenue mix by the year 2020. At the end of 2018, the District surpassed this goal. 51% of the District’s revenue was from non-tax sources. This continued the growth from 2010 when the District only received 29% of its revenue from non-tax sources.

Besides the initiatives listed above, the District continued work on implementing master plans for improving its parks and facilities.

Long-Term Financial Planning

Annually the Board of Commissioners approves an operating budget, which includes a three-year fund balance projection for each fund. A new five-year capital improvement plan is also approved annually. This document includes a five-year financial forecast for the Capital Projects Fund. These forecasts serve as the basis for identifying not only future capital needs, but future operational and personnel requirements. Revenue and expenditure trends are evaluated and operations and capital expenditures are prioritized based on the goals set forth by the Board of Commissioners, along with their understanding of fund balance and capital financing projections. The three-year financial forecast of the operating budget and five-year capital improvement plan serve as the foundation for each year’s corresponding budget document.

Relevant Financial Policies

In order to ensure the District continues to meet its immediate and long term service goals, several financial policies and procedures have been implemented by management. Some of the more prescient policies include the following:

· Issue a Comprehensive Annual Financial Report (CAFR) within 180 days of the end of each fiscal year that complies with generally accepted accounting principles.

· Monthly revenue, expenditure and cash balance reporting for all funds. These financial reports ensure that the Board of Commissioners is made aware of any variances from the appropriated budget. In addition, the District’s budget document continues to be revised in order to enhance transparency.

· An investment policy which invests public funds in a manner which protects principal maximizes return for a given level of risk and meets the daily cash flow needs of the District.

· A capitalization policy which establishes the capitalization thresholds and estimated useful lives of fixed assets.

· A purchasing policy to ensure that goods and services are obtained in a timely manner at the lowest possible cost.

· A fund balance policy establishing benchmark reserve levels to be maintained in the District’s various funds, in order to promote financial stability and provide adequate cash flow for operations.

Awards and Acknowledgments

The District applied for and received the Government Finance Officers Association of the United States and Canada (GFOA) Certificate of Achievement for Excellence in Financial Reporting for its comprehensive annual financial report. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. We received this award for 2017. We are again applying to the GFOA for the Certificate of Achievement Award for 2018. A Certificate of Achievement is valid for a period of one year only.

The preparation of the comprehensive annual financial report would not have been possible without the dedicated services of the Park District staff. The entire Business Operations staff is extended a special appreciation for all of their assistance in the completion of the annual audit.

6 7 Government Finance Officers Association

Certificate of Achievement for Excellence in Financial Reporting

Presented to Park District of Oak Park Illinois

For its Comprehensive Annual Financial Report for the Fiscal Year Ended

December 31, 2017

Executive Director/CEO

8 FINANCIAL SECTION

This section includes:

• Independent Auditors’ Report

• Management’s Discussion and Analysis

• Basic Financial Statements

• Required Supplementary Information

• Combining and Individual Fund Statements and Schedules

• Supplemental Schedules INDEPENDENT AUDITORS’ REPORT

This section includes the opinion of the District’s independent auditing firm.

INDEPENDENT AUDITORS' REPORT

April 18, 2019

Members of the Board of Commissioners Park District of Oak Park, Illinois

We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Park District of Oak Park, Illinois, as of and for the year ended December 31, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the District’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Park District of Oak Park, Illinois, as of December 31, 2018, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

9 Park District of Oak Park, Illinois April 18, 2019 Page 2

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis as listed in the table of contents and budgetary information reported in the required supplementary information as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Park District of Oak Park, Illinois’ basic financial statements. The introductory section, combining and individual fund financial statements and budgetary comparison schedules, supplemental schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual fund financial statements and budgetary comparison schedules and supplemental schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and budgetary comparison schedules and supplemental schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Lauterbach & Amen, LLP LAUTERBACH & AMEN, LLP

10 MANAGEMENT’S DISCUSSION AND ANALYSIS PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

Our discussion and analysis of the Park District of Oak Park’s financial performance provides an overview of the District’s financial activities for the fiscal year ended December 31, 2018. Please read it in conjunction with the District’s financial statements, which begin on page 22.

FINANCIAL HIGHLIGHTS

• The assets/deferred outflows of the Park District of Oak Park exceeded liabilities/deferred inflows as of December 31, 2018 by $40,828,152 (net position). Restated beginning net position of $37,790,091 increased by $3,038,061.

• Cash and investments increased to $12.4 million in 2018 from $9.9 million in 2017 due to recreational program growth and lower capital spending to allow for future capital needs.

• All major governmental funds reported a positive net change to fund balance except the General Fund. The General Fund’s decrease was due to a shift of the District’s tax levy to other operational funds.

• Beginning net position was restated due to the District implementing GASB Statement No. 75.

USING THIS ANNUAL REPORT

This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities (on pages 22-24) provide information about the activities of the District as a whole and present a longer-term view of the District’s finances. Fund financial statements begin on page 25. For governmental activities, these statements tell how these services were financed in the short term as well as what remains for future spending. Fund financial statements also report the District’s operation in more detail than the government-wide statements by providing information about the District’s most significant funds. The remaining statements provide financial information about activities for which the District acts solely as a trustee or agent for the benefit of those outside of the government.

11 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

USING THIS ANNUAL REPORT – Continued

Government-Wide Financial Statements

The government-wide financial statements (on pages 22-24) are designed to provide readers with a broad overview of the District’s finances, in a matter similar to a private-sector business.

The Statement of Net Position reports information on all of the District’s assets/deferred outflows and liabilities/deferred inflows, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a u seful indicator of whether the financial position of the District is improving or deteriorating. Consideration of other non-financial factors, such as changes in the District’s property tax base and the condition of the District’s parks and open spaces, is needed to assess the overall health of the District.

The Statement of Activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

The governmental activities of the District include general government and culture and recreation services.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District maintains only governmental funds.

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, governmental fund financial statements focus on ne ar-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements.

By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate the comparison between governmental funds and governmental activities.

12 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

USING THIS ANNUAL REPORT – Continued

Fund Financial Statements – Continued

Governmental Funds – Continued

The District maintains ten individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Recreation Fund, Revenue Facilities Fund and Capital Projects Fund, all of which are considered major funds. The District maintains six nonmajor governmental funds.

The District adopts an annual appropriated budget for all of the governmental funds. A budgetary comparison statement for these funds has been provided to demonstrate compliance with this budget.

The basic governmental fund financial statements can be found on pages 25-30 of this report.

Proprietary Funds

The District maintains one proprietary fund type: internal service. Internal service funds are an accounting device used to accumulate and allocate costs internally among the District’s various functions.

The District uses internal service funds to account for its insurance program. This service predominantly benefits governmental rather than business-type functions, and therefore, has been included within governmental activities in the government-wide financial statements. The internal service fund is presented in the proprietary fund financial statements.

The basic proprietary fund financial statements can be found on pages 31-33 of this report.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 34-67 of this report.

Other Information

In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the District’s I.M.R.F. pension obligation and retiree benefits plan, as well as budgetary comparison schedules for the General Fund and major special revenue funds. Required supplementary information can be found on pages 68-74 of this report. The remaining individual fund budgetary schedules can be found on pages 75-94 of this report.

13 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

USING THIS ANNUAL REPORT – Continued

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Net position may serve over time as a useful indicator of a government’s financial position. The following tables show that in the case of the District, assets/deferred outflows exceeded liabilities/deferred inflows by $40,828,152 on December 31, 2018.

Park District of Oak Park's Net Position

Governmental Activities 2018 2017

Current and Other Assets $ 22,550,607 19,931,581 Capital Assets 54,754,997 55,262,061 Total Assets 77,305,604 75,193,642 Deferred Outflows of Resources 1,370,061 544,777 Total Assets/Deferred Outlfows 78,675,665 75,738,419

Long-Term Debt Outstanding 24,755,558 23,510,613 Other Liabilities 2,957,096 2,836,299 Total Liabilities 27,712,654 26,346,912 Deferred Inflows of Resources 10,134,859 10,965,115 Total Liabilities/Deferred Inflows 37,847,513 37,312,027

Net Position Net Investment in Capital Assets 31,420,925 30,753,033 Restricted 838,933 590,531 Unrestricted 8,568,294 7,082,828

Total Net Position 40,828,152 38,426,392

The investment in capital assets (for example, land, buildings, machinery, and equipment), less any related debt used to acquire those assets that is still outstanding is by far the largest portion of the District’s net position and is reflected as 77.0% of total net position. The District uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the District’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

Restricted net position amount to 2.1% of the total net position and represent resources that are subject to external restrictions on how they may be used. The remaining balance of 21.0% represents unrestricted net position and may be used to meet the government’s ongoing obligations to citizens and creditors.

14 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

GOVERNMENT-WIDE FINANCIAL ANALYSIS – Continued

Park District of Oak Park's Changes in Net Position

Governmental Activities 2018 2017 Revenues Program Revenues Charges for Services $ 8,642,832 7,555,480 Operating Grants/Contributions 167,624 128,897 Capital Grants/Contributions 266,000 664,813 General Revenues Property Taxes 9,444,146 9,310,621 Replacement Taxes 130,138 172,781 Interest Income 219,480 93,522 Miscellaneous 612,253 531,196 Total Revenues 19,482,473 18,457,310

Expenses General Government 6,764,957 7,026,150 Culture and Recreation 8,925,578 8,269,499 Interest on Long-Term Debt 753,877 771,965 Total Expenses 16,444,412 16,067,614

Increase in Net Position 3,038,061 2,389,696

Net Position-Beginning as Restated 37,790,091 36,036,969

Net Position-Ending 40,828,152 38,426,665

Net position of the District’s governmental activities increased by 8.0% ($40,828,152 in 2018 compared to a restated balance of $37,790,091 in 2017). Unrestricted net position, the part of net position that can be used to finance day-to-day operations without constraints, totaled $8,568,294 at December 31, 2018.

Revenues increased by $1,025,163 with strong increases in fees and charges, tax receipts, and miscellaneous income.

• Program revenues increased by $0.7 million during the year or 8.7%. This is due to increases in program revenue in the Recreation Fund and Revenue Facilities Fund. In 2018 the Recreation Fund saw increased performance from general recreation, driven primarily by afterschool programing, nature programming, and youth sports. In 2018 the Revenue Facilities Fund saw increased performance from rink and gymnastics programming.

15 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

GOVERNMENT-WIDE FINANCIAL ANALYSIS – Continued

• Capital Grants totaled $0.3 million in 2018. This consisted of $0.26 million for the Oak Park Conservatory.

• Property tax collections increased by $0.1 million during the year. This represents a 97.8% collection of the extended levy.

The following table graphically depicts the major revenue sources of the District. It depicts very clearly the reliance of charges for services and property taxes to fund District activities. The chart also clearly identifies the minor percentage the District receives from interest and grants. The Park District did receive two capital grants for Maple Park and Austin Gardens. The District will continue to search out these types of partnerships to reduce the burden on the taxpayer.

16 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

GOVERNMENT-WIDE FINANCIAL ANALYSIS – Continued

The ‘Expenses and Program Revenues’ Table identifies those governmental functions where program expenses exceed revenues and the amount of tax support each function receives. Since there are no program fees associated with General Government functions no revenue is shown.

FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS

As noted earlier, the District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds

The focus of the District’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. In particular, unreserved fund balance may serve as a u seful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the governmental funds reported combined ending fund balances of $10,807,400, an increase of $2,236,537 from the prior year. Of the $10,807,400 total, $1,886,621, or approximately 17.5%, of the fund balance constitutes unassigned fund balance.

The General Fund reported a negative change in fund balance for the year of $8,686, a decrease of less than one percent. This is due to moving part of the tax levy to other operational funds.

17 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS – Continued

Governmental Funds – Continued

The Recreation Fund reported an increase in fund balance for the year of $621,068, an increase of 22.3%. This is primarily due to strong programming performance in preschool, afterschool, and youth sports.

The Revenue Facilities Fund reported a positive change in fund balance for the year of $38,848, an increase of 3.3%. This is due in large part to increases in Fees and Charges for rink programming.

The Capital Projects Fund reported an increase in fund balance for the year of $1,335,099, an increase of 67.4%. This is due in large part to a transfer in from the Recreation and Revenue Facility Funds.

GENERAL FUND BUDGETARY HIGHLIGHTS

The District made no budget amendments to the General Fund during the fiscal year. The General Fund actual revenues for the year totaled $4,388,580, compared to budgeted revenues of $4,046,899.

The General Fund’s expenditures were $119,999 less than budgeted, $4,391,947 actual compared to $4,511,946 budgeted. This is due primarily to the administration and building and grounds functions being lower than budgeted expenditures by $32,255 and $77,395, respectively.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

The District’s investment in capital assets for its governmental activities as of December 31, 2018, was $54,754,997 (net of accumulated depreciation). This investment in capital assets includes land, construction in progress, buildings and land improvements, buildings, machinery and equipment and vehicles. The total decrease in the District’s net or actual investment in capital assets for the current fiscal year was $507,064. The decrease was a result of the master of limited capital investment during 2018 in comparison to the depreciation expense for 2018.

18 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

CAPITAL ASSETS AND DEBT ADMINISTRATION – Continued

Capital Assets – Continued

Park District of Oak Park's Capital Assets (net of depreciation)

Governmental Activities 2018 207

Nondepreciable Capital Assets Land $ 2,418,192 2,418,192 Construction in Progress 789,214 - 3,207,406 3,207,406 2,418,192 Depreciable Capital Assets Land and Building Improvements 1,589,928 1,755,388 Buildings 49,299,662 50,376,839 Machinery and Equipment 355,748 383,254 Vehicles 302,253 328,388 51,547,591 51,547,591 52,843,869

Total 54,754,997 55,262,061

This year’s major additions included:

Vehicle and Equipment Program $ 50,948 Machinery and Equipment 88,000 Andersen Center Improvements 80,350 Carroll Center Improvements 84,494 Field Playground Improvements 138,110 Fox Center Improvements 95,545 Pleasant Home Roof 479,200 Rehm Pool Improvements 125,910 Conservatory Improvements 99,615

1,242,172 1,242,172

Additional information on the District’s capital assets can be found in Note 3 of this report.

19 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

CAPITAL ASSETS AND DEBT ADMINISTRATION – Continued

Debt Administration

At year-end, the District’s had $22,987,520 million in outstanding bonded debt as compared to $24,140,000 the previous year. There was an installment contract payable of $88,800 issued in the current year. The following is a comparative statement of outstanding debt:

Park District of Oak Park's Outstanding Long-Term Debt

Governmental Activities 2018 2017

General Obligation Park Bonds $ 22,915,000 24,140,000 Installment Contracts Payable 72,520 - 22,987,520 22,987,520 24,140,000

The District is restricted to issuing 2.875% of the Equalized Assessed Value of property. This limit was $47,603,564 in 2018. Additional information on t he District long-term debt can be found in Note 3 of this report.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES

The District’s elected and appointed officials considered many factors when setting the fiscal- year 2019 budget, tax rates, and fees that will be charged for its governmental activities. One of those factors is the economy. While the direct impact of the economy is limited, program participation will change based on t he amount of disposable income available, the percent of property tax collections compared to the amount levied improves and declines with the economy and property tax increases are limited by the Consumer Price Index for All Urban Consumers (CPI-U) increases.

The unemployment rate for 2018 for the District was 3.2%, which is under the state unemployment rate of 4.3%. The unemployment rate within the boundaries of the District remained stable and ended the year with December’s rate of 3.2%, equal to the annual average.

The CPI-U increase was 2.1% for 2019 which was the same as 2018. This was taken into account when planning for the 2019 budget.

20 PARK DISTRICT OF OAK PARK, ILLINOIS

Management’s Discussion and Analysis December 31, 2018

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES – Continued

The Property Tax Extension Limitation Law limits the annual growth of property tax revenue to the CPI-U or 5.0% whichever is lower. As a result, even though many of the District’s funds are below their individual limits the total levy is limited. Additionally, because property taxes in Cook County are collected in the year following when they are levied the annual increase is based on t he CPI-U from two years prior to when the taxes are collected. Health insurance, commodities and utility costs continue to increase at rates much greater than CPI-U. Strong fund balances and diversity of revenue sources helped to reduce the negative impact of these increases.

The Park District is budgeted to spend $2.9 million on c apital projects in 2019. The amount includes the projects contained in the first year of the 2019-2023 Capital Improvement Plan plus projects that were not completed in prior years as well as emergency repairs. Some of the major projects for 2019 include:

· Expansion of Carroll Center · Front Entry Improvements at Cheney Mansion · Master Plan Improvements at Stevenson Park

Full time staff remained unchanged at 57 employees. The District also hires approximately 450 part-time employees on a seasonal basis. In addition to the flexibility a part time workforce provides there is also a reduced cost.

The Recreation Department continues to expand its program offerings to help offset rising fixed and operating costs for the District. T he 2019 budget reflects a continuation in expanded program offerings in the Revenue Facilities and Recreation departments. Staff expanded their use of resources and engaged in new methods to determine program pricing and expense detail. The result is aimed at providing an improved and expanded program portfolio for the residents of Oak Park. Most program fees are expected to increase by 3.2% to cover the additional costs of operating programs.

REQUESTS FOR INFORMATION

This financial report is designed to provide a general overview of the District’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional information should be directed to Director of Finance, Park District of Oak Park, 218 Madison Street, Oak Park, IL 60302 or at [email protected].

21 BASIC FINANCIAL STATEMENTS

The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets of statements include:

• Government-Wide Financial Statements

• Fund Financial Statements

Governmental Funds

Proprietary Fund

In addition, the notes to the financial statements are included to provide information that is essential to a user’s understanding of the basic financial statements. PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Net Position December 31, 2018

See Following Page PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Net Position December 31, 2018

ASSETS

Current Assets Cash and Investments $ 12,436,711 Receivables - Net of Allowances Taxes 9,674,712 Accounts 80,087 Other 140,343 Due from Other Governments 146,000 Prepaids 72,754

Total Current Assets 22,550,607

Noncurrent Assets Capital Assets Nondepreciable 3,207,406 Depreciable 70,671,383 Accumulated Depreciation (19,123,792) Total Noncurrent Assets 54,754,997

Total Assets 77,305,604

DEFERRED OUTFLOWS OF RESOURCES

Deferred Items - IMRF 1,370,061

Total Assets and Deferred Outflows of Resources 78,675,665

The notes to the financial statements are an integral part of this statement. 22 LIABILITIES

Current Liabilities Accounts Payable $ 708,934 Accrued Payroll 126,450 Retainage Payable 53,615 Deposits Payable 41,419 Accrued Interest Payable 31,614 Other Payables 695,205 Current Portion Long-Term Debt 1,299,859 Total Current Liabilities 2,957,096

Noncurrent Liabilities Compensated Absences Payable 168,397 Net Pension Liability - IMRF 1,844,681 Total OPEB Liability - RBP 666,168 General Obligation Park Bonds Payable - Net 22,021,552 Installment Contract Payable 54,760 Total Noncurrent Liabilities 24,755,558 Total Liabilities 27,712,654

DEFERRED INFLOWS OF RESOURCES

Property Taxes 9,664,737 Deferred Items - IMRF 428,989 Deferred Items - RBP 41,133 Total Deferred Inflows of Resources 10,134,859 Total Liabilities and Deferred Inflows of Resources 37,847,513

NET POSITION

Net Investment in Capital Assets 31,420,925 Restricted Special Levies IMRF 265,576 Liability Insurance 113,256 Audit 13,628 Museum 167,075 Special Recreation 110,948 Cheney Mansion 168,450 Unrestricted 8,568,294

Total Net Position 40,828,152

The notes to the financial statements are an integral part of this statement. 23 PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Activities For the Fiscal Year Ended December 31, 2018

Net Program Revenues (Expenses)/ Charges Operating Capital Revenues and for Grants/ Grants/ Changes in Expenses Services Contributions Contributions Net Position

Governmental Activities General Government $ 6,764,957 - 77,989 266,000 (6,420,968) Culture and Recreation 8,925,578 8,642,832 89,635 - (193,111) Interest on Long-Term Debt 753,877 - - - (753,877)

Total Governmental Activities 16,444,412 8,642,832 167,624 266,000 (7,367,956)

General Revenues Taxes Property Taxes 9,134,192 TIF Rebate 309,954 Intergovernmental - Unrestricted Replacement Taxes 130,138 Interest Income 219,480 Miscellaneous 612,253 10,406,017

Change in Net Position 3,038,061

Net Position - Beginning as Restated 37,790,091

Net Position - Ending 40,828,152

The notes to the financial statements are an integral part of this statement. 24 PARK DISTRICT OF OAK PARK, ILLINOIS

Balance Sheet - Governmental Funds December 31, 2018

See Following Page PARK DISTRICT OF OAK PARK, ILLINOIS

Balance Sheet - Governmental Funds December 31, 2018

General

ASSETS

Cash and Investments $ 2,109,126 Receivables - Net of Allowances Taxes 4,334,069 Accounts 54,229 Other 133,933 Due from Other Governments - Prepaids 7,068

Total Assets 6,638,425

LIABILITIES

Liabilities Accounts Payable 209,153 Accrued Payroll 50,384 Retainage Payable - Deposits Payable 16,000 Other Payables 6,490 Total Liabilities 282,027

DEFERRED INFLOWS OF RESOURCES

Property Taxes 4,329,995 Total Liabilities and Deferred Inflows of Resources 4,612,022

Fund Balances Nonspendable 7,068 Restricted - Committed 132,714 Unassigned 1,886,621 Total Fund Balances 2,026,403

Total Liabilities, Deferred Inflows of Resources, and Fund Balances 6,638,425

The notes to the financial statements are an integral part of this statement. 25 Special Revenue Revenue Capital Recreation Facilities Projects Nonmajor Totals

3,803,310 1,628,629 3,333,037 1,064,092 11,938,194

3,936,676 - - 1,403,967 9,674,712 14,040 3,900 - 7,918 80,087 - 6,410 - - 140,343 - - 146,000 - 146,000 2,676 61,204 - 1,806 72,754

7,756,702 1,700,143 3,479,037 2,477,783 22,052,090

115,346 42,757 110,005 186,003 663,264 38,202 34,253 - 3,611 126,450 - - 53,615 - 53,615 1,986 - - 23,433 41,419 256,516 410,633 - 21,566 695,205 412,050 487,643 163,620 234,613 1,579,953

3,932,311 - - 1,402,431 9,664,737 4,344,361 487,643 163,620 1,637,044 11,244,690

2,676 61,204 - 1,806 72,754 - - - 838,933 838,933 3,409,665 1,151,296 3,315,417 - 8,009,092 - - - - 1,886,621 3,412,341 1,212,500 3,315,417 840,739 10,807,400

7,756,702 1,700,143 3,479,037 2,477,783 22,052,090

The notes to the financial statements are an integral part of this statement. 26 PARK DISTRICT OF OAK PARK, ILLINOIS

Reconciliation of Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities

December 31, 2018

Total Governmental Fund Balances $ 10,807,400

Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds. 54,754,997

Internal service funds are used by the District to charge the costs of insurance to individual funds. The assets and liabilities of the internal service fund are included in the governmental activities in the Statement of Net Position. 452,847

Deferred outflows (inflows) of resources related to the pensions not reported in the funds. Deferred Items - IMRF 941,072 Deferred Items - RBP (41,133)

Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. Compensated Absences Payable (210,496) Net Pension Liability - IMRF (1,844,681) Total OPEB Liability - RBP (666,168) General Obligation Park Bonds Payable (23,261,552) Installment Contract Payable (72,520) Accrued Interest Payable (31,614)

Net Position of Governmental Activities 40,828,152

The notes to the financial statements are an integral part of this statement. 27 PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended December 31, 2018

See Following Page PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended December 31, 2018

General

Revenues Taxes $ 3,724,058 Intergovernmental 194,017 Charges for Services 127,593 Grants and Donations 14,110 Rental Income 61,179 Interest 219,480 Miscellaneous 48,143 Total Revenues 4,388,580

Expenditures Current General Government 4,391,947 Culture and Recreation - Capital Outlay - Debt Service Principal Retirement - Interest and Fiscal Charges - Total Expenditures 4,391,947

Excess (Deficiency) of Revenues Over (Under) Expenditures (3,367)

Other Financing Sources (Uses) Debt Issuance - Transfers In - Transfers Out (5,319) (5,319)

Net Change in Fund Balance (8,686)

Fund Balances - Beginning 2,035,089

Fund Balances - Ending 2,026,403

The notes to the financial statements are an integral part of this statement. 28 Special Revenue Revenue Capital Recreation Facilities Projects Nonmajor Totals

3,993,189 - 309,954 1,416,945 9,444,146 - - - - 194,017 3,772,429 3,354,810 - 54,130 7,308,962 89,635 - 266,000 - 369,745 99,738 354,050 - - 514,967 - - - - 219,480 118,030 82,977 1,500 230,436 481,086 8,073,021 3,791,837 577,454 1,701,511 18,532,403

- - - 1,485,622 5,877,569 4,175,219 2,873,989 - - 7,049,208 88,800 - 1,350,690 - 1,439,490

1,241,280 - - - 1,241,280 777,119 - - - 777,119 6,282,418 2,873,989 1,350,690 1,485,622 16,384,666

1,790,603 917,848 (773,236) 215,889 2,147,737

88,800 - - - 88,800 - - 2,108,335 34,319 2,142,654 (1,258,335) (879,000) - - (2,142,654) (1,169,535) (879,000) 2,108,335 34,319 88,800

621,068 38,848 1,335,099 250,208 2,236,537

2,791,273 1,173,652 1,980,318 590,531 8,570,863

3,412,341 1,212,500 3,315,417 840,739 10,807,400

The notes to the financial statements are an integral part of this statement. 29 PARK DISTRICT OF OAK PARK, ILLINOIS

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities - Governmental Activities

For the Fiscal Year Ended December 31, 2018

Net Change in Fund Balances - Total Governmental Funds $ 2,236,537

Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlays 1,242,172 Depreciation Expense (1,749,236) Disposals - Cost (36,718) Disposals - Accumulated Depreciation 36,718

Internal service funds are used by the District to charge the costs of insurance to individual funds. The net revenue of certain activities of internal service funds is reported with governmental activities. 73,040

The net effect of deferred outflows (inflows) of resources related to the pensions not reported in the funds. Change in Deferred Items - IMRF 1,974,439 Change in Deferred Items - RBP (41,133)

The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes the current financial resources of the governmental funds. (Additions) to Compensated Absences Payable (16,362) (Additions) to Net Pension Liability - IMRF (1,898,529) Deductions to Net OPEB Liability - RBP 41,411 Issuance of Installment Contract Payable (88,800) Retirement of Long-Term Debt 1,263,756

Changes to accrued interest on long-term debt in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. 766

Changes in Net Position of Governmental Activities 3,038,061

The notes to the financial statements are an integral part of this statement. 30 PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Net Position - Proprietary Fund December 31, 2018

Governmental Activities Internal Service Health Insurance ASSETS

Current Assets Cash and Investments $ 498,517

LIABILITIES

Current Liabilities Accounts Payable 45,670

NET POSITION

Unrestricted 452,847

The notes to the financial statements are an integral part of this statement. 31 PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Fund For the Fiscal Year Ended December 31, 2018

Governmental Activities Internal Service Health Insurance

Operating Revenues Charges for Services $ 818,903 Contributions 131,167 Total Operating Revenues 950,070

Operating Expenses Operations 877,030

Change in Net Position 73,040

Net Position - Beginning 379,807

Net Position - Ending 452,847

The notes to the financial statements are an integral part of this statement. 32 PARK DISTRICT OF OAK PARK, ILLINOIS

Statement of Cash Flows - Proprietary Fund For the Fiscal Year Ended December 31, 2018

Governmental Activities Internal Service Health Insurance

Cash Flows from Operating Activities Receipts from Customers and Users $ 131,167 Interfund Services Provided 818,903 Payments to Suppliers (851,900) Payments to Employees (4,300)

Net Change in Cash and Cash Equivalents 93,870

Cash and Cash Equivalents - Beginning 404,647

Cash and Cash Equivalents - Ending 498,517

Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income (Loss) 73,040 Adjustments to Reconcile Operating Income to Net Cash Provided by (Used in) Provided by (Used in) Operating Activities Increase (Decrease) in Current Liabilities 20,830

Net Cash Provided by Operating Activities 93,870

The notes to the financial statements are an integral part of this statement. 33 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Park District of Oak Park (District), Illinois, is duly organized and existing under the provisions of the laws of the State of Illinois. The District is operating under the provisions of the Park District Code of the State of Illinois approved July 8, 1947 a nd under all laws amendatory thereto. The District operates under the commissioner-director form of government. Commissioners are elected to serve four- year terms by the District’s constituents. The District’s major governmental activities include providing recreational facilities, programs and services.

The government-wide financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant of the District’s accounting policies established in GAAP and used by the District are described below.

REPORTING ENTITY

The District’s financial reporting entity comprises the following:

Primary Government: Park District of Oak Park

In determining the financial reporting entity, the District complies with the provisions of GASB Statement No. 61, “The Financial Reporting Omnibus – an Amendment of GASB Statements No. 14 and No. 34,” and includes all component units that have a significant operational or financial relationship with the District. Based upon the criteria set forth in the GASB Statement No. 61, there are no component units included in the reporting entity.

BASIS OF PRESENTATION

Government-Wide Statements

The District’s basic financial statements include both government-wide (reporting the District as a whole) and fund financial statements (reporting the District’s major funds). The District’s recreation and general administrative services are classified as governmental activities.

In the government-wide Statement of Net Position, the governmental activities columns are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The District’s net position is reported in three parts: net investment in capital assets; restricted net position; and unrestricted net position. The District first utilizes restricted resources to finance qualifying activities.

34 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

BASIS OF PRESENTATION – Continued

Government-Wide Statements – Continued

The government-wide Statement of Activities reports both the gross and net cost of each of the District’s functions (general government, recreation, etc.). The functions are supported by general government revenues (property taxes, certain intergovernmental revenues, fines, charges, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, which include 1) changes to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment.

The net costs (by function) are normally covered by general revenue (property tax, intergovernmental revenues, interest income, etc.). The District does not allocate indirect costs.

This government-wide focus is more on the sustainability of the District as an entity and the change in the District’s net position resulting from the current year’s activities.

Fund Financial Statements

The financial transactions of the District are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a s eparate set of self-balancing accounts that comprises its assets, liabilities, reserves, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on the major funds in either the governmental or business-type activities categories. Nonmajor funds by category are summarized into a single column.

GASB Statement No. 34 sets forth minimum criteria (percentage of the assets, liabilities, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The District electively added funds, as major funds, which either had debt outstanding or specific community focus. The nonmajor funds are combined in a column in the fund financial statements.

A fund is considered major if it is the primary operating fund of the District or meets the following criteria:

Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 pe rcent of the corresponding total for all funds of that category or type; and

35 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

BASIS OF PRESENTATION – Continued

Fund Financial Statements – Continued

Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined.

The various funds are reported by generic classification within the financial statements. The following fund types are used by the District:

Governmental Funds

The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the District:

General fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is a major fund.

Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The District maintains eight special revenue funds. The Recreation Fund, a major fund, is used to account for the proceeds derived from and the related costs incurred, in connection with the recreation programs offered by the District. The Revenue Facilities Fund, also a major fund, is used to account for revenues and expenditures related to the programs that are not tax supported, including outdoor pools, indoor ice arena, gymnastics and recreation programming for adults, preschoolers and summer camps.

Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities. The District maintains one major capital projects fund.

Proprietary Funds

The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The following is a description of the proprietary fund of the District:

36 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

BASIS OF PRESENTATION – Continued

Fund Financial Statements – Continued

Proprietary Funds – Continued

Internal service funds are used to account for the financing of goods or services provided by an activity to other departments, funds or component units of the District on a cost-reimbursement basis. The District maintains one internal service fund. The Health Insurance Fund is used to accounts for the funds received from employees, retirees and other funds to be used for the payment of health care costs for the District employees. The District’s internal service fund is presented in the proprietary funds financial statements. Because the principal users of the internal services are the District’s governmental activities, the financial statements of the internal service funds are consolidated into the governmental column when presented in the government-wide financial statements. To the extent possible, the cost of these services is reported in the appropriate functional activity (general government).

MEASUREMENT FOCUS AND BASIS OF ACCOUNTING

Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied.

Measurement Focus

On the government-wide Statement of Net Position and the Statement of Activities, governmental activities are presented using the economic resources measurement focus as defined below.

In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate.

All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period.

All proprietary funds utilize an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows, liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. Proprietary fund equity is classified as net position.

37 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

MEASUREMENT FOCUS AND BASIS OF ACCOUNTING – Continued

Basis of Accounting

In the government-wide Statement of Net Position and Statement of Activities, governmental activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/deferred inflows is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

In the fund financial statements, governmental funds are presented on t he modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year-end. The District recognizes property taxes when they become both measurable and available in accordance with GASB Codification Section P70. A sixty-day availability period is used for revenue recognition for all other governmental fund revenues. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are recognized when due.

In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to accrual are property taxes, interest revenue, and charges for services. All other revenues are not susceptible to accrual because generally they are not measurable until received in cash.

All proprietary funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. Amounts reported as program revenues include (l) charges to customers or applicants for goods, services or privileges provided; (2) operating grants and contributions; and (3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

38 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY

Cash and Investments

For the purpose of the Statement of Net Position, cash and cash equivalents are considered to be cash on hand, demand deposits, and cash with fiscal agent. For the purpose of the proprietary funds’ Statement of Cash Flows, cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less.

Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates fair value. For investments, the District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. All of the District’s investments are in 2a7-like investment pools that are measured at the net asset value per share determined by the pool.

Receivables

In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging of accounts receivable. Major receivables balances for governmental activities include property taxes.

Interfund Receivables, Payables and Activity

Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Internal service fund services provided and used are not eliminated in the process of consolidation. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers.

Prepaids

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and fund financial statements. Prepaids are valued at cost, which approximates market, using the first-in/first-out (FIFO) method. The costs of governmental fund-type prepaids/inventories are recorded as expenditures when consumed rather than when purchased.

39 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued

Capital Assets

Capital assets, which include property, equipment and infrastructure assets, are reported in the governmental activities column in the government-wide financial statements. The District defines capital assets as assets with an initial cost of more than $15,000 and an estimated life in excess of one year. Such assets are recorded at cost, or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the assets' lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets is included as part of the capitalized value of the assets being constructed.

Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives:

Land and Building Improvements 20 Years Buildings 30 - 45 Years Machinery and Equipment 7 - 15 Years Vehicles 5 - 15 Years

Deferred Outflows/Inflows of Resources

Deferred outflow/inflow of resources represents an acquisition/reduction of net position that applies to a future period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue) until that future time.

Compensated Absences

The District accrues accumulated unpaid vacation and associated employee-related costs when earned (or estimated to be earned) by the employee. In accordance with GASB Statement No. 16, no liability is recorded for nonvesting accumulation rights to receive sick pay benefits. However, a liability is recognized for that portion of accumulated sick leave that is estimated to be taken as “terminal leave” prior to retirement.

All vacation pay is accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements.

40 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUIT – Continued

Long-Term Obligations

In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of issuance.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Net Position

In the government-wide financial statements, equity is classified as net position and displayed in three components:

Net Investment in Capital Assets – Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.

Restricted – Consists of net position with constraints placed on t he use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislations.

Unrestricted – All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.”

41 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

BUDGETARY INFORMATION

Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual appropriations are adopted for all funds. All annual appropriations lapse at fiscal year end.

Budgetary funds are controlled by an integrated budgetary accounting system in accordance with various legal requirements that govern the District.

The Annual Budget and Appropriation Ordinance is prepared in tentative form by the Director of Finance and is made available by Board action for public inspection 30 days prior to final Board action. A public hearing is held on the tentative Annual Budget and Appropriation Ordinance to obtain taxpayer comments.

Prior to the beginning of the fiscal year, the appropriations, which are generally 15% greater than the operating budget, are legally enacted through the passage of an annual budget and appropriation ordinance. All actual expenditures/expenses contained herein have been compared to the annual operating budget.

The Board of the Park Commissioners may:

Amend the Budget and Appropriation Ordinance in the same manner as its original enactment.

Transfer between items of any fund not exceeding in the aggregate of 10% of the total amount appropriated in such fund.

After six months of the fiscal year, by two-thirds vote, transfer any appropriation item that it anticipates will be unexpended, to any other appropriation item.

Management cannot amend the Annual Budget and Appropriation Ordinance. Expenditures may not legally exceed budgeted appropriations at the fund level. During the year, there were no appropriation amendments necessary.

EXCESS OF ACTUAL EXPENDITURES OVER BUDGET IN INDIVIDUAL FUNDS

The following fund had an excess of actual expenditures over budget as of the date of this report:

Fund Excess

Recreation $ 10,652 Special Recreation 1,635 Cheney Mansion 25,215

42 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS

DEPOSITS AND INVESTMENTS

The District maintains a cash and investment pool that is available for use by all funds. Each fund type's portion of this pool is displayed on t he financial statements as "cash and investments." In addition, investments are separately held by several of the District's funds.

Permitted Deposits and Investments – Statutes authorize the District to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services, the Illinois Metropolitan Investment Fund and the Illinois Park District Liquid Asset Fund.

The Illinois Metropolitan Investment Fund (IMET) is a non-for-profit investment trust formed pursuant to the Illinois Municipal Code. IMET is managed by a Board of Trustees elected from the participating members. IMET is not registered with the SEC as an Investment Company. Investments in IMET are valued at the share price, the price for which the investment could be sold.

The Illinois Park District Liquid Asset Fund allows Illinois park districts, forest preserves and joint recreational programs to pool their funds for investment purposes. The Illinois Park District Liquid Asset Fund is composed of finance officials and treasurers all of whom are employees of the Illinois public agencies, which are investors in the Illinois Park District Liquid Asset Fund. The Illinois Park District Liquid Asset Fund is not registered with the SEC as an Investment Company. Investments in the Illinois Park District Liquid Asset Fund are valued at the share price, the price for which the investment could be sold.

Interest Rate Risk, Credit Risk, Concentration Risk, and Custodial Credit Risk

Deposits. At year-end, the carrying amount of the District’s deposits totaled $6,140,158 and the bank balances totaled $6,320,559.

Investments. The District has the following investment fair values that have an average maturity of less than one year:

Illinois Metropolitan Investment Fund $ 6,174,377

Illinois Park District Liquid Asset Fund 122,176

6,296,553

43 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

DEPOSITS AND INVESTMENTS – Continued

Interest Rate Risk, Credit Risk, Concentration Risk, and Custodial Credit Risk – Continued

Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The District limits its exposure to interest rate risk by structuring its investments so that they mature to meet cash requirements for ongoing operations, thereby avoiding the need to cash certificates of deposit prior to maturity, and by investing operating funds primarily in shorter term certificates. The District’s investment policy does not further limit interest rate risk.

Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. State law limits the District’s investments to the instruments listed above as permitted deposits and investments. As of December 31, 2018, the District’s investment in the Illinois Metropolitan Investment Fund was rated AA and the Illinois Park District Liquid Asset Fund was rated AAAm by Standard & Poor’s.

Concentration of Credit Risk. Concentration of credit risk is the risk of loss attributed to the magnitude of the District’s investment in a single issuer. The District’s investment policy states that the concentration in short-term corporation obligations will not exceed 90% of the limit contained in Illinois law, but no ot her concentration restrictions are outlined in the investment policy. At year-end, the District does not have any investments over 5 percent (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments).

Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the District’s deposits may not be returned to it. The District’s investment policy states that time deposits in excess of FDIC or SAIF insurable limits be secured by some form of collateral, with a third party safekeeping agreement for all collateral. At December 31, 2018, the entire amount of the bank balance of the deposits was covered by federal depository or equivalent insurance.

For an investment, this is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At December 31, 2018, the District’s investment in the Illinois Metropolitan Investment Fund and the Park District Liquid Asset Fund is not subject to custodial credit risk.

PROPERTY TAXES

Property taxes for 2017 attach as an enforceable lien on January 1, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and are payable in two installments, on or about March 1 and August 1. T he County collects such taxes and remits them periodically. The allowance for uncollectible taxes has been stated at 1% of the tax levy, to reflect actual collection experience.

44 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

CAPITAL ASSETS

Governmental Activities

Governmental capital asset activity for the year was as follows:

Beginning Ending Balances Increases Decreases Balances

Depreciable Capital Assets Land $ 2,418,192 - - 2,418,192 Construction in Progress - 789,214 - 789,214 2,418,192 789,214 - 3,207,406

Nondepreciable Capital Assets Land and Building Improvements 6,533,852 - - 6,533,852 Buildings 60,786,656 314,010 - 61,100,666 Machinery and Equipment 1,941,794 88,000 36,718 1,993,076 Vehicles 992,841 50,948 - 1,043,789 70,255,143 452,958 36,718 70,671,383

Less Accumulated Depreciation Land and Building Improvements 4,778,464 165,460 - 4,943,924 Buildings 10,409,817 1,391,187 - 11,801,004 Machinery and Equipment 1,558,540 115,506 36,718 1,637,328 Vehicles 664,453 77,083 - 741,536 17,411,274 1,749,236 36,718 19,123,792

Total Net Depreciable Capital Assets 52,843,869 (1,296,278) - 51,547,591

Total Net Capital Assets 55,262,061 (507,064) - 54,754,997

Depreciation expense was charged to governmental activities as follows:

General $ 70,184

Culture and Recreation 1,679,052

1,749,236

45 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund Transfers

Interfund transfers for the year consisted of the following:

Transfer In Transfer Out Amount

Capital Projects Recreation $ 1,258,335 (2) Capital Projects Revenue Facilities 850,000 (2) Nonmajor General 5,319 (3) Nonmajor Revenue Facilities 29,000 (1)

2,142,654

Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, (2) to move unrestricted revenues collected in the Recreation Fund and Revenue Facilities Fund to finance current and future capital projects in accordance with budgetary authorizations and (3) use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.

LONG-TERM DEBT

General Obligation Park Bonds

The District issues general obligation park (alternate revenue source) bonds to provide funds for the acquisition and construction of major capital facilities. General obligation park bonds are direct obligations and pledge the full faith and credit of the District. General obligation park bonds currently outstanding are as follows:

Fund Debt Beginning Ending Issue Retired by Balances Issuances Retirements Balances

General Obligation Park (Alternate Revenue Source) Bonds of 2011 ($9,995,000), due in annual installments of $380,000 to $2,055,000, plus interest at 2.000% to 4.125% through December 15, 2033. Recreation $ 8,865,000 - - 8,865,000

46 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

LONG-TERM DEBT – Continued

General Obligation Park Bonds – Continued

Fund Debt Beginning Ending Issue Retired by Balances Issuances Retirements Balances

General Obligation Park (Alternate Revenue Source) Bonds of 2012 ($9,995,000), due in annual installments of $975,000 to $1,710,000, plus interest at 2.75% to 3.50% through December 15, 2028. Recreation $ 9,995,000 - - 9,995,000

General Obligation Park (Alternate Revenue Source) Bonds of 2013 ($9,995,000), due in annual installments of $260,000 to $1,290,000, plus interest at 1.50% to 2.00% through December 15, 2022. Recreation 5,280,000 - 1,225,000 4,055,000

24,140,000 - 1,225,000 22,915,000

Installment Contract Payable

The District also issues installment contracts payable to provide funds for the purchase of capital assets. Installment contracts currently outstanding are as follows:

Fund Debt Beginning Ending Issue Retired by Balances Issuances Retirements Balances

Instllment Contract Payable of 2018 ($88,800), due in annual installments of $17,760 through January 1, 2023. Recreation $ - 88,800 16,280 72,520

47 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

LONG-TERM DEBT – Continued

Long-Term Liability Activity

Changes in long-term liabilities during the fiscal year were as follows:

Beginning Amounts Balances Ending Due within Type of Debt as Restated Additions Deductions Balances One Year

Governmental Activities

Compensated Absences $ 194,134 32,724 16,362 210,496 42,099

Net Pension Liability/(Asset) - IMRF (53,848) 1,898,529 - 1,844,681

Total OPEB Liability - RBP 707,579 - 41,411 666,168 -

General Obligation Park Bonds 24,140,000 - 1,225,000 22,915,000 1,240,000

Plus Unamortized Premiums 369,028 - 22,476 346,552 -

Installment Contracts Payable - 88,800 16,280 72,520 17,760

25,356,893 2,020,053 1,321,529 26,055,417 1,299,859

For the governmental activities, the compensated absences and the total OPEB liability are liquidated by the General Fund, Recreation Fund, and Revenue Facilities Fund. The general obligation park bonds and the installment contracts payable are being liquidated by the Debt Service and Recreation Funds.

48 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

LONG-TERM DEBT – Continued

Debt Service Requirements to Maturity

The annual debt service requirements to maturity, including principal and interest, are as follows:

Governmental Activities General Obligation Installment Fiscal Park Bonds Contract Year Principal Interest Principal Interest

2019 $ 1,240,000 758,744 17,760 - 2020 1,265,000 733,944 17,760 - 2021 1,290,000 708,644 17,760 - 2022 1,395,000 682,844 17,760 - 2023 1,455,000 646,432 1,480 - 2024 1,510,000 602,782 - - 2025 1,575,000 555,594 - - 2026 1,635,000 504,407 - - 2027 1,710,000 451,269 - - 2028 1,790,000 394,419 - - 2029 1,875,000 324,694 - - 2030 1,965,000 249,694 - - 2031 2,055,000 171,094 - - 2032 1,420,000 88,894 - - 2033 735,000 30,318 - -

Totals 22,915,000 6,903,773 72,520 -

49 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

LONG-TERM DEBT – Continued

Legal Debt Margin

Chapter 70, S ection 1205/6-2 of the Illinois Compiled Statutes provides “…for the payment of land condemned or purchased for parks or boulevards, for the building, maintaining, improving and protection of the same and for the payment of the expenses incident thereto, or for the acquisition of real estate and lands to be used as a site for an armory, any park district is authorized to issue the bonds or notes of such park district and pledge its property and credit therefore to an amount including existing indebtedness of such district so that the aggregate indebtedness of such district does not exceed 2.875% of the value of the taxable property therein, to be ascertained by the last assessment for state and county taxes previous to the issue from time to time of such bonds or notes or, until January 1, 1983, if greater, the sum that is produced by multiplying the district’s 1978 equalized assessed valuation by the debt limitation percentage in effect on January 1, 1979, if a petition, signed by voters in number equal to not less than 2% of the voters of the district, who voted at the last general election in the district, asking that the authorized aggregate indebtedness of the district be increased to not more that .575% of the value of the taxable property therein, is presented to the Board and such increase is approved by the voters of the district at a referendum held on the question.”

Assessed Valuation - 2017 $ 1,655,776,153

Legal Debt Limit - 2.875% of Equalized Assessed Value 47,603,564 Amount of Debt Applicable to Limit -

Legal Debt Margin 47,603,564

Non-Referendum Legal Debt Limit .575% of Equalized Assesed Valuation 9,520,713 Amount of Debt Applicable to Limit -

Non-Referendum Legal Debt Margin 9,520,713

NET POSITION/FUND BALANCE

Net Position Restatement

Beginning net position was restated due to the implementation of GASB Statement No. 75. The following is a summary of the net position as originally reported and as restated:

Net Position As Reported As Restated (Decrease)

Governmental Activities $ 38,426,392 37,790,091 (636,301)

50 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

NET POSITION/FUND BALANCE – Continued

Net Position Classifications

Net investment in capital assets was comprised of the following as of December 31, 2018:

Governmental Activities Capital Assets - Net of Accumulated Depreciation $ 54,754,997

Less Capital Related Debt: General Obligation Park Bonds (22,915,000) Unamortized Premiums (346,552) Installment Contract Payable of 2018 (72,520)

Net Investment in Capital Assets 31,420,925

Fund Balance Classifications

In the governmental funds financial statements, the District considers restricted amounts to have been spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. The District first utilizes committed, then assigned and then unassigned fund balance when an expenditure is incurred for purposes for which all three unrestricted fund balances are available.

Nonspendable Fund Balance. Consists of resources that cannot be spent because they are either: a) not in a spendable form; or b) legally or contractually required to be maintained intact.

Restricted Fund Balance. Consists of resources that are restricted to specific purposes, that is, when constraints placed on the use of resources are either: a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional provisions or enabling legislation.

Committed Fund Balance. Consists of resources constrained (issuance of an ordinance) to specific purposes by the government itself, using its highest level of decision-making authority, the Board of Commissioners; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint.

Assigned Fund Balance. Consists of amounts that are constrained by the Board of Commissioners’ intent to be used for specific purposes but are neither restricted nor committed. Intent is expressed by a) the Board of Commissioners itself or b) a body or official to which the Board of Commissioners has delegated the authority to assign amounts to be used for specific purposes. The District’s highest level of decision-making authority is the Board of Commissioners, who is authorized to assign amounts to a specific purpose.

51 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued

NET ASSETS/FUND BALANCE – Continued

Fund Balance Classifications – Continued

Unassigned Fund Balance. Consists of residual net resources of a fund that has not been restricted, committed, or assigned within the General Fund and deficit fund balances of other governmental funds.

Minimum Fund Balance Policy. The Districts fund balance policy states that operating funds should maintain a minimum fund balance equal to 25% of budgeted operating expenditures. Operating funds include the General Fund, Recreation Fund, Revenue Facilities Fund and Cheney Mansion Fund. The Capital Projects Fund has no minimum requirement other than current budgets shall not place the fund in a negative position.

The following is a schedule of fund balance classifications for the governmental funds as of the date of this report:

Special Revenue Revenue Capital General Recreation Facilities Projects Nonmajor Totals

Fund Balances Nonspendable $ 7,068 2,676 61,204 - 1,806 72,754

Restricted Property Tax Levies IMRF - - - - 265,576 265,576 Liability Insurance - - - - 113,256 113,256 Audit - - - - 13,628 13,628 Museum - - - - 167,075 167,075 Special Recreation - - - - 110,948 110,948 Cheney Mansion - - - - 168,450 168,450 - - - - 838,933 838,933

Committed Recreational Programs - 3,294,581 1,151,296 - - 4,445,877 Memorial Trust Fund 132,714 - - - - 132,714 Non-Resident Fees - 115,084 - - - 115,084 Capital Projects - - - 3,315,417 - 3,315,417 132,714 3,409,665 1,151,296 3,315,417 - 8,009,092

Unassigned 1,886,621 - - - - 1,886,621

Total Fund Balances 2,026,403 3,412,341 1,212,500 3,315,417 840,739 10,807,400

52 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION

RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; natural disasters; and injuries to the District’s employees. These risks are provided for through participation in the Park District Risk Management Agency and private insurance coverage. There were no significant changes in insurance coverages from the prior year and settlements did not exceed insurance coverage in any of the past three fiscal years.

Park District Risk Management Agency (PDRMA) Health Program

Since 2012, the District has been a member of the Park District Risk Management Agency (PDRMA) Health Program, a health insurance pool of park districts, special recreation associations and public service organizations through which medical, vision, dental, life and prescription drug coverages are provided in excess of specified limits for the members, acting as a single insurable unit. The pool purchases excess insurance covering single claims over $225,000. Until January 1, 2001, t he PDRMA Health Program was a separate legal entity formerly known as the Illinois Park Employees Health Network (IPEHN).

Members can choose to provide any combination of coverages available to their employees and pay accordingly.

As a member of the PDRMA Health Program, the District is represented on the Health Program Council as well as the Membership Assembly and is entitled to one vote on each. The relationship between the member agency and the PDRMA Health Program is governed by a contract and by-laws that have been adopted by resolution of each member’s governing body. Members are contractually obligated to make all monthly payments to the PDRMA Health Program and to fund any deficit of the PDRMA Health Program upon dissolution of the pool. They will share in any surplus of the pool based on a decision by the Health Program Council.

The following represents a s ummary of PDRMA’s balance sheet at December 31, 2017 and the statement of revenues and expenses for the period ending December 31, 2017:

Assets $21,149,057 Deferred Outflows of Resources – Pension 427,851 Liabilities 5,677,098 Deferred Inflows of Resources – Pension (5,600) Total Net Pension 15,905,410 Revenues 37,960,432 Expenditures 36,867,147

A large percentage of PDRMA’s liabilities are reserves for losses and loss adjustment expenses, which are based on an actuarial estimate of the ultimate losses incurred.

53 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

RISK MANAGEMENT – Continued

Park District Risk Management Agency (PDRMA)

The District is exposed to various risks related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and net income losses. Since 2000, the District has been a member of the Park District Risk Management Agency (PDRMA) Property/Casualty Program, a joint risk management pool of park and forest preserve districts, and special recreation associations through which property, general liability, automobile liability, crime, boiler and machinery, public officials’, employment practices liability and workers compensation coverage is provided in excess of specified limits for the members, acting as a single insurable unit. The following table is a summary of the coverage in effect for the period January 1, 2018 through January 1, 2019:

PDRMA Self- Coverage Member Insured Limits Deductible Retention PROPERTY Property/Bldg/Contents All Losses Per Occurrence $1,000 $1,000,000 $1,000,000,000/All Members Flood/except Zones A and V $1,000 $1,000,000 $250,000,000/Occurrence/Annual Aggregate Flood, Zones A and V $1,000 $1,000,000 $200,000,000/Occurrence/Annual Aggregate Earthquake Shock $1,000 $100,000 $100,000,000/Occurrence/Annual Aggregate Auto Physical Damage Comprehensive and Collision $1,000 $1,000,000 Included Course of Construction/Builders Risk $1,000 Included $25,000,000 Business Interruption, Rental Income, Tax Income Combined $1,000 $100,000,000/Reported Values $500,000/$2,500,000/Non-Reported Values Service Interruption 24 Hours N/A $25,000,000 Boiler and Machinery $100,000,000 Equipment Breakdown Property Damage $1,000 $9,000 Property Damage - Included Business Income 48 Hours N/A Included Fidelity and Crime $1,000 $24,000 $2,000,000/Occurrence Seasonal Employees $1,000 $9,000 $1,000,000/Occurrence Blanket Bond $1,000 $24,000 $2,000,000/Occurrence WORKERS COMPENSATION N/A $500,000 Statutory Employers Liability $500,000 $3,500,000 Employers Liability

54 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

RISK MANAGEMENT – Continued

Park District Risk Management Agency (PDRMA) – Continued

PDRMA Self- Coverage Member Insured Limits Deductible Retention LIABILITY General None $500,000 $21,500,000/Occurrence Auto Liability None $500,000 $21,500,000/Occurrence Employment Practices None $500,000 $21,500,000/Occurrence Public Officials' Liability None $500,000 $21,500,000/Occurrence Law Enforcement Liability None $500,000 $21,500,000/Occurrence Uninsured/Underinsured Motorists None $500,000 $1,000,000/Occurrence POLLUTION LIABILITY Liability - Third Party None $25,000 $5,000,000/Occurrence Property - First Party $1,000 $24,000 $30,000,000 3 Year Aggregate OUTBREAK EXPENSE Outbreak Expense 24 Hours N/A $15,000 per Day $1,000,000 Aggregate Policy Limit INFORMATION SECURITY AND PRIVACY INSURANCE WITH ELECTRONIC MEDIA LIABILITY COVERAGE Information Security and Privacy Liability None $100,000 $2,000,000/Occurrence/Annual Aggregate Privacy Notification, Costs None $100,000 $500,000/Occurrence/Annual Aggregate Regulatory Defense and Penalties None $100,000 $2,000,000/Occurrence/Annual Aggregate Website Media Content Liability None $100,000 $2,000,000/Occurrence/Annual Aggregate Cyber Extortion None $100,000 $2,000,000/Occurrence/Annual Aggregate Data Protection and Business Interruption $1,000 $100,000 $2,000,000/Occurrence/Annual Aggregate First Party Business Interruption 8 Hours $100,000 $50,000 Hourly Sublimit/$50,000 Forensic Exp./$150,000 Dependent Bus. Interruption VOLUNTEER MEDICAL ACCIDENT Volunteer Medical Accident None $5,000 $5,000 Medical Expense and AD&D Excess of any other Collectible Insurance UNDERGROUND STORAGE TANK LIABILITY Underground Storage Tank Liability None N/A $10,000, Follows Illinois Leaking Underground Tank Fund UNEMPLOYMENT COMPENSATION Unemployment Compensation N/A N/A Statutory

Losses exceeding the per occurrence self-insured and reinsurance limit would be the responsibility of the District.

55 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

RISK MANAGEMENT – Continued

Park District Risk Management Agency (PDRMA) – Continued

As a member of PDRMA, the District is represented on the Board of Directors and is entitled to one vote. The relationship between the District and PDRMA is governed by a contract and by-laws that have been adopted by resolution of the District’s governing body.

The District is contractually obligated to make all annual and supplementary contributions to PDRMA, to report claims on a timely basis, cooperate with PDRMA, its claims administrator and attorneys in claims investigations and settlement, and to follow risk management procedures as outlined by PDRMA. Members have a contractual obligation to fund any deficit of PDRMA attributable to a membership year during which they were a member.

PDRMA is responsible for administering the self-insurance program and purchasing excess insurance according to the direction of the Program Council. PDRMA also provides its members with risk management services, including the defense of and settlement of claims, and establishes reasonable and necessary loss reduction and prevention procedures to be followed by the members.

The following represents a s ummary of PDRMA’s Property/Casualty Program balance sheet at December 31, 2017 and the statement of revenues and expenses for the period ending December 31, 2017. The District’s portion of the overall equity of the pool is 0.093% or $40,582.

Assets $65,528,169

Deferred Outflows of Resources – Pension 1,031,198

Liabilities 22,979,446

Deferred Inflows of Resources – Pension 5,600

Total Net Pension 43,574,321

Revenues 23,353,271

Expenditures 17,402,060

Since 88.70% of PDRMA’s liabilities are reserves for losses and loss adjustment expenses which are based on an actuarial estimate of the ultimate losses incurred, the Member Balances are adjusted annually as more recent loss information becomes available.

56 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

CONTINGENT LIABILITIES

Litigation

The District is a defendant in various lawsuits. Although the outcome of these lawsuits is no presently determinable, in the opinion of the District’s attorney the resolution of these matters will not have a material adverse effect on the financial condition of the District.

Grants

Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the District expects such amounts, if any, to be immaterial.

JOINT VENTURES – WEST SUBURBAN SPECIAL RECREATION ASSOCIATION

The District, along with eleven other area municipalities and park districts, has entered into a joint agreement to provide cooperative recreational programs and other activities for handicapped and impaired individuals. Each member agency shares ratable in the Association, and generally provides funding based on its equalized assessed valuation. The District contributed $529,203 to the Association during the current year. The District does not have a direct financial interest in the Association and, therefore, it is not reported within the financial statements. Upon dissolution of the Association, the assets, if any, shall be divided among the members in accordance with equitable formula, as determined by a unanimous vote of the Board of Directors of the Association.

Complete separate financial statements for the Association can be obtained from the Association’s administrative offices located in Franklin Park, or at the Park District of Oak Park’s administrative office.

AUSTIN GARDENS TRUST FUND

The Austin Gardens Trust Fund was set up by the Austin Family for the benefit of the District to be used on capital projects at the Austin Gardens Environmental Center. As of December 31, 2018, the Fund has a total balance of $588,301. These funds are not available to the District until eligible expenditures are submitted to the Trust for approval and reimbursement. The District’s Board has elected to not include the investment as an asset on its books.

57 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLAN

Illinois Municipal Retirement Fund (IMRF)

The District contributes to the Illinois Municipal Retirement Fund (IMRF), a defined benefit agent multiple-employer public employee retirement system that acts as a common investment and administrative agent for local governments and school districts in Illinois. IMRF issues a publicly available financial report that includes financial statements and required supplementary information for the plan as a whole, but not by individual employer. That report may be obtained on-line at www.imrf.org. The benefits, benefit levels, employee contributions, and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly.

Plan Descriptions

Plan Administration. All employees hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. The plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable.

Benefits Provided. IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (RP). The Sheriff’s Law Enforcement Personnel (SLEP) plan is for sheriffs, deputy sheriffs, and selected police chiefs. Counties could adopt the Elected County Official (ECO) plan for officials elected prior to August 8, 2011 (the ECO plan was closed to new participants after that date).

IMRF provides two tiers of pension benefits. Employees hired before January 1, 2011, are eligible for Tier 1 benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of qualifying service credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with eight years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any consecutive 48 months within the last 10 years of service, divided by 48. Under Tier 1, the pension is increased by 3% of the original amount on January 1 every year after retirement.

58 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLAN – Continued

Illinois Municipal Retirement Fund (IMRF) – Continued

Plan Description – Continued

Benefits Provided - Continued. Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after ten years of service. Participating employees who retire at age 62 (at reduced benefits) or after age 67 (at full benefits) with ten years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 c onsecutive months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased on January 1 every year after retirement, upon reaching age 67, by the lesser of:

· 3% of the original pension amount, or

· 1/2 of the increase in the Consumer Price Index of the original pension amount.

Plan Membership. As of December 31, 2018, the measurement date, the following employees were covered by the benefit terms:

Inactive Plan Members Currently Receiving Benefits 46 Inactive Plan Members Entitled to but not yet Receiving Benefits 115 Active Plan Members 88

Total 249

Contributions. As set by statute, the District’s Regular Plan Members are required to contribute 4.50% of their annual covered salary. The statute requires employers to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. For the year-ended December 31, 2018, the District’s contribution was 8.54% of covered payroll.

59 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLAN – Continued

Illinois Municipal Retirement Fund (IMRF) – Continued

Plan Description – Continued

Net Pension Liability/(Asset). The District’s net pension liability/(asset) was measured as of December 31, 2018. The total pension liability used to calculate the net pension liability/(asset) was determined by an actuarial valuation as of that date.

Actuarial Assumptions. The total pension liability was determined by an actuarial valuation performed, as of December 31, 2018, using the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal

Asset Valuation Method Market

Actuarial Assumptions Interest Rate 7.25%

Salary Increases 3.39% to 14.25%

Cost of Living Adjustments 2.50%

Inflation 2.50%

For nondisabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF experience. For disabled retirees, an IMRF specific mortality tables was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Disabled Retirees Mortality Table applying the same adjustment that were applied for nondisabled lives. For active members, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Employee Mortality Table with adjustments to match current IMRF experience.

The long-term expected rate of return on pension plan investments was determined using a building- block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return to the target asset allocation percentage and adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table:

60 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLAN – Continued

Illinois Municipal Retirement Fund (IMRF) – Continued

Plan Description – Continued

Actuarial Assumptions – Continued.

Long-Term Expected Real Asset Class Target Rate of Return Fixed Income 28.00% 3.00% Domestic Equities 37.00% 6.85% International Equities 18.00% 6.75% Real Estate 9.00% 5.75% Blended 7.00% 2.65% - 7.35% Cash and Cash Equivalents 1.00% 2.25%

Discount Rate

The discount rate used to measure the total pension liability/(asset) was 7.25% and the prior valuation used a rate of 7.50%. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that District contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability/(asset).

Discount Rate Sensitivity

The following is a sensitivity analysis of the net pension liability/(asset) to changes in the discount rate. The table below presents the net pension liability/(asset) of the District calculated using the discount rate as well as what the District’s net pension liability/(asset) would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

Current 1% Decrease Discount Rate 1% Increase (6.25%) (7.25%) (8.25%)

Net Pension Liability/(Asset) $ 4,125,329 1,844,681 8,908

61 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLAN – Continued

Illinois Municipal Retirement Fund (IMRF) – Continued

Changes in the Net Pension Liability/(Asset)

Total Pension Plan Fiduciary Net Pension Liability Net Position (Asset) (A) (B) (A) - (B)

Balances at December 31, 2017 $ 15,692,685 15,746,533 (53,848)

Changes for the Year: Service Cost 365,838 - 365,838 Interest on the Total Pension Liability 1,164,687 - 1,164,687 Difference Between Expected and Actual Experience of the Total Pension Liability (93,612) - (93,612) Changes of Assumptions 495,179 - 495,179 Contributions - Employer - 361,028 (361,028) Contributions - Employees - 190,237 (190,237) Net Investment Income - (776,838) 776,838 Benefit Payments, including Refunds of Employee Contributions (692,886) (692,886) - Other (Net Transfer) 259,136 (259,136)

Net Changes 1,239,206 (659,323) 1,898,529

Balances at December 31, 2018 16,931,891 15,087,210 1,844,681

62 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLAN – Continued

Illinois Municipal Retirement Fund (IMRF) – Continued

Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions

For the year ended December 31, 2018, the District recognized pension expense of $285,118. At December 31, 2018, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Deferred Outflows of Inflows of Resources Resources Totals

Difference Between Expected and Actual Experience $ 8,612 (152,682) (144,070)

Changes of Assumptions 378,748 (276,307) 102,441

Net Difference Between Projected and Actual Earnings on Pension Plan Investments 982,701 - 982,701

Total Deferred Amounts Related to IMRF 1,370,061 (428,989) 941,072

Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense in future periods as follows:

Net Deferred Fiscal Outflows Year of Resources

2019 $ 272,509 2020 94,056 2021 165,097 2022 409,410 2023 Thereafter

Total 941,072

63 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

OTHER POST-EMPLOYMENT BENEFITS

General Information about the OPEB Plan

Plan Description. The District’s defined benefit OPEB plan, Park District of Oak Park Retiree Benefits Plan (RBP), provides OPEB for all permanent full-time general and public safety employees of the District. RBP is a single-employer defined benefit OPEB plan administered by the District. Article 11 of the State Compiled Statutes grants the authority to establish and amend the benefit terms and financing requirements to the District Board. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75.

Benefits Provided. RBP provides healthcare, dental, vision, and life insurance benefits for retirees and their dependents. Healthcare retirees and their dependents are responsible for the full cost of coverage until Medicare eligibility. Dental, vision, and life insurance retirees and their dependents are responsible for the full cost of coverage.

Plan Membership. As of December 31, 2018, the measurement date, the following employees were covered by the benefit terms:

Inactive Plan Members Currently Receiving Benefits 1 Inactive Plan Members Entitled to but not yet Receiving Benefits - Active Plan Members 55

Total 56

Total OPEB Liability

The District’s total OPEB liability was measured as of December 31, 2018, and was determined by an actuarial valuation as of that date.

Actuarial Assumptions and Other Inputs. The total OPEB liability in the December 31, 2018 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:

64 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

OTHER POST-EMPLOYMENT BENEFITS – Continued

General Information about the OPEB Plan – Continued

Actuarial Assumptions and Other Inputs – Continued.

Inflation 2.50%

Salary Increases 2.50%

Discount Rate 4.10%

Healthcare Cost Trend Rates Initial trend rate is based on the 2019 Segal Heatlh Plan Costs Trend Surrvey. The grading period and ultimate trend rates selected fall within a generally accepted range.

The discount rate was based on a combination of the expected long-term rate of return on plan assets and the municipal bond rate.

Mortality rates were based on the sex distinct raw rates as developed in the RP-2014 study, with blue collar adjustment. These rates are improved generationally using MP-2016 improvement rates.

Change in the Total OPEB Liability

Total OPEB Liability

Balance at December 31, 2017 $ 707,579

Changes for the Year: Service Cost 4,759 Interest on the Total Pension Liability 23,899 Changes of Benefit Terms Difference Between Expected and Actual Experience Changes of Assumptions (43,456) Benefit Payments (26,613) Net Changes (41,411)

Balance at December 31, 2018 666,168

65 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

OTHER POST-EMPLOYMENT BENEFITS– Continued

Sensitivity of the Total OPEB Liability to Changes in the Discount Rate

The following presents the total OPEB liability, calculated using a Single Discount Rate of 4.10%, as well as what the total OPEB liability would be if it were calculated using a Single Discount Rate that is one percentage point lower or one percentage point higher:

Current 1% Decrease Discount Rate 1% Increase (3.10%) (4.10%) (5.10%)

Total OPEB Liability $ 734,146 666,168 607,630

Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates

The following presents the total OPEB liability, calculated using a Healthcare Trend Rate which varies, as well as what the total OPEB liability would be if it were calculated using a Healthcare Trend Rate that is one percentage point lower or one percentage point higher:

Healthcare Cost Trend Rates 1% Decrease Decreasing to 1% Increase Varies Varies Varies

Total OPEB Liability $ 597,941 666,168 744,722

66 PARK DISTRICT OF OAK PARK, ILLINOIS

Notes to the Financial Statements December 31, 2018

NOTE 4 – OTHER INFORMATION – Continued

OTHER POST-EMPLOYMENT BENEFITS – Continued

OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB

For the year ended December 31, 2018, the District recognized OPEB expense of $26,335. At December 31, 2018, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Deferred Outflows of Inflows of Resources Resources Totals

Difference Between Expected and Actual Experience $ - - -

Change in Assumptions - (41,133) (41,133)

Net Difference Between Projected and Actual Earnings on Pension Plan Investments - - -

Total Deferred Amounts Related to OPEB - (41,133) (41,133)

Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Net Deferred Fiscal (Inflows) Year of Resources

2019 $ (2,323) 2020 (2,323) 2021 (2,323) 2022 (2,323) 2023 (2,323) Thereafter (29,518)

Total (41,133)

67 REQUIRED SUPPLEMENTARY INFORMATION

Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes:

• Schedule of Employer Contributions Illinois Municipal Retirement Fund

• Schedule of Changes in the Employer’s Net Pension Liability Illinois Municipal Retirement Fund

• Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefits Plan

• Budgetary Comparison Schedule General Fund Recreation – Special Revenue Fund Revenue Facilities – Special Revenue Fund

Notes to the Required Supplementary Information

Budgetary Information – Budgets are adopted on a basis consistent with generally accepted accounting principles. PARK DISTRICT OF OAK PARK, ILLINOIS

Illinois Municipal Retirement Fund

Required Supplementary Information Schedule of Employer Contributions December 31, 2018

Contributions in Relation to Actuarially the Actuarially Contribution Contributions as Fiscal Determined Determined Excess/ Covered a Percentage of Year Contribution Contribution (Deficiency) Payroll Covered Payroll

2014 $ 352,705 $ 349,845 $ (2,860) $ 3,404,487 10.28% 2015 382,660 382,660 - 3,807,558 10.05% 2016 379,959 379,959 - 3,949,670 9.62% 2017 363,443 368,444 5,001 4,029,298 9.14% 2018 361,028 361,028 - 4,227,499 8.54%

Notes to the Required Supplementary Information:

Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 25 Years Asset Valuation Method 5-Year Smoothed Market; 20% Corridor Inflation 2.75% Salary Increases 3.75% - 14.50% Investment Rate of Return 7.50% Retirement Age See the Notes to the Financial Statements Mortality MP-2014 (base year 2012)

Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available.

68 PARK DISTRICT OF OAK PARK, ILLINOIS

Illinois Municipal Retirement Fund

Required Supplementary Information Schedule of Changes in the Employer's Net Pension Liability December 31, 2018

12/31/2014

Total Pension Liability Service Cost $ 344,655 Interest 926,060 Changes in Benefit Terms - Differences Between Expected and Actual Experience 238,283 Change of Assumptions 364,508 Benefit Payments, Including Refunds of Member Contributions (646,888)

Net Change in Total Pension Liability 1,226,618 Total Pension Liability - Beginning 12,498,582

Total Pension Liability - Ending 13,725,200

Plan Fiduciary Net Position Contributions - Employer $ 349,845 Contributions - Members 155,562 Net Investment Income 735,069 Benefit Payments, Including Refunds of Member Contributions (646,888) Other (Net Transfer) 150,895

Net Change in Plan Fiduciary Net Position 744,483 Plan Net Position - Beginning 12,121,048

Plan Net Position - Ending 12,865,531

Employer's Net Pension Liability/(Asset) $ 859,669

Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 93.74%

Covered Payroll $ 3,404,487

Employer's Net Pension Liability as a Percentage of Covered Payroll 25.25%

Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available.

69 12/31/2015 12/31/2016 12/31/2017 12/31/2018

350,446 382,820 394,081 365,838 1,021,025 1,086,882 1,145,093 1,164,687 - - - - 77,344 (76,407) (102,814) (93,612) 19,167 (19,761) (492,147) 495,179 (573,518) (599,929) (644,797) (692,886)

894,464 773,605 299,416 1,239,206 13,725,200 14,619,664 15,393,269 15,692,685

14,619,664 15,393,269 15,692,685 16,931,891

382,660 379,959 368,444 361,028 171,339 185,994 195,399 190,237 64,279 879,985 2,346,506 (776,838) (573,518) (599,929) (644,797) (692,886) (114,428) 50,208 (211,099) 259,136

(69,668) 896,217 2,054,453 (659,323) 12,865,531 12,795,863 13,692,080 15,746,533

12,795,863 13,692,080 15,746,533 15,087,210

1,823,801 1,701,189 (53,848) 1,844,681

87.53% 88.95% 100.34% 89.11%

3,807,558 3,807,558 3,949,670 4,029,298 4,227,499

47.90% 43.07% (1.34)% 43.64%

70 PARK DISTRICT OF OAK PARK, ILLINOIS

Retiree Benefits Plan

Required Supplementary Information Schedule of Changes in the Employer's Total OPEB Liability December 31, 2018

2018

Total OPEB Liability Service Cost $ 4,759 Interest 23,899 Changes in Benefit Terms - Differences Between Expected and Actual Experience - Change of Assumptions (43,456) Benefit Payments (26,613) Net Change in Total OPEB Liability (41,411) Total OPEB Liability - Beginning 707,579

Total OPEB Liability - Ending 666,168

Covered Payroll $ 3,412,402

Total OPEB Liability as a Percentage of Covered Payroll 19.52%

Notes: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available.

Changes of Benefit Terms . There was no change in the retirees' share of health insurance premiums.

Changes of Assumptions. Changes of assumptions and other inputs reflect the effects of changes in the trend rate each period. The following are the trend rates used in each period:

Fiscal Year PPO HMO HDHP Dental Vision

2019 7.10% 6.60% 7.20% 3.70% 2.60% 2020 6.87% 6.42% 6.96% 3.70% 2.60% 2021 6.63% 6.24% 6.71% 3.70% 2.60% 2022 6.40% 6.07% 6.47% 3.70% 2.60% 2023 6.17% 5.89% 6.22% 3.70% 2.60% 2024 5.93% 5.71% 5.98% 3.70% 2.60% 2025 5.70% 5.53% 5.73% 3.70% 2.60% 2026 5.47% 5.36% 5.49% 3.70% 2.60% 2027 5.23% 5.18% 5.24% 3.70% 2.60% 2028 5.00% 5.00% 5.00% 3.70% 2.60% Ultimate 5.00% 5.00% 5.00% 3.70% 2.60%

In 2018, there was no change in the healthcare trend rates from the prior year.

71 PARK DISTRICT OF OAK PARK, ILLINOIS

General Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes Property Taxes $ 3,623,649 3,623,649 3,724,058 Intergovernmental Replacement Taxes 135,000 135,000 130,138 Other 65,000 65,000 63,879 Charges for Services 80,350 80,350 127,593 Grants and Donations 12,900 12,900 14,110 Rental Income 45,000 45,000 61,179 Interest 75,000 75,000 219,480 Miscellaneous 10,000 10,000 48,143 Total Revenues 4,046,899 4,046,899 4,388,580

Expenditures General Government 4,511,946 4,511,946 4,391,947

Excess (Deficiency) of Revenues Over (Under) Expenditures (465,047) (465,047) (3,367)

Other Financing (Uses) Transfers Out (5,319) (5,319) (5,319)

Net Change in Fund Balance (470,366) (470,366) (8,686)

Fund Balance - Beginning 2,035,089

Fund Balance - Ending 2,026,403

72 PARK DISTRICT OF OAK PARK, ILLINOIS

Recreation - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes Property Taxes $ 3,886,512 3,886,512 3,993,189 Charges for Services 3,610,985 3,610,985 3,772,429 Grants and Donations 73,400 73,400 89,635 Rental Income 92,540 92,540 99,738 Miscellaneous 83,335 83,335 118,030 Total Revenues 7,746,772 7,746,772 8,073,021

Expenditures Culture and Recreation 4,253,367 4,253,367 4,175,219 Capital Outlay - - 88,800 Debt Service Principal Retirement 1,241,280 1,241,280 1,241,280 Interest and Fiscal Charges 777,119 777,119 777,119 Total Expenditures 6,271,766 6,271,766 6,282,418

Excess (Deficiency) of Revenues Over (Under) Expenditures 1,475,006 1,475,006 1,790,603

Other Financing (Uses) Debt Issuance - - 88,800 Transfers Out (1,258,335) (1,258,335) (1,258,335) (1,258,335) (1,258,335) (1,169,535)

Net Change in Fund Balance 216,671 216,671 621,068

Fund Balance - Beginning 2,791,273

Fund Balance - Ending 3,412,341

73 PARK DISTRICT OF OAK PARK, ILLINOIS

Revenue Facilities - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Charges for Services $ 3,219,937 3,219,937 3,260,199 Concession Sales 108,000 108,000 94,611 Rental Income 369,530 369,530 354,050 Miscellaneous 72,590 72,590 82,977 Total Revenues 3,770,057 3,770,057 3,791,837

Expenditures Culture and Recreation Administration 305,692 305,692 232,264 Aquatics 358,001 358,001 361,488 Ice Arena 546,418 546,418 512,129 Concessions 80,825 80,825 70,115 Dog Park 13,029 13,029 7,211 Gymnastics 843,473 843,473 803,173 Maintenance 902,059 902,059 887,609 Total Expenditures 3,049,497 3,049,497 2,873,989

Excess (Deficiency) of Revenues Over (Under) Expenditures 720,560 720,560 917,848

Other Financing (Uses) Transfers Out (879,000) (879,000) (879,000)

Net Change in Fund Balance (158,440) (158,440) 38,848

Fund Balance - Beginning 1,173,652

Fund Balance - Ending 1,212,500

74 OTHER SUPPLEMENTARY INFORMATION

Other supplementary information includes financial statements and schedules not required by the GASB, nor a part of the basic financial statements, but are presented for purposes of additional analysis.

Such statements and schedules include:

• Budgetary Comparison Schedules – Major Governmental Funds

• Combining Statements – Nonmajor Governmental Funds

• Budgetary Comparison Schedules – Nonmajor Governmental Funds

• Budgetary Comparison Schedule – Internal Service Fund COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES

GENERAL FUND

The General Fund is used to account for all financial resources except those required to be accounted for in another fund.

SPECIAL REVENUE FUNDS

The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than fiduciary funds or capital projects funds) that are legally restricted to expenditures for specified purposes.

Recreation Fund

The Recreation Fund is used to account for the proceeds derived from, and the related costs incurred, in connection with the recreation programs offered by the District.

Revenue Facilities Fund

The Revenue Facilities Fund is used to account for revenues and expenditures related to the programs that are not tax supported including outdoor pools, indoor ice arena, gymnastics and recreation programming for adults, preschoolers and summer camps.

Illinois Municipal Retirement Fund

The Illinois Municipal Retirement Fund is used to account for the activities resulting from the District’s participation in the Illinois Municipal Retirement Fund. Financing is provided by a specific annual property tax levy, which produces a sufficient amount to pay the District’s contributions to the Fund on behalf of the District’s employees. Transactions recorded are payments to IMRF, property taxes received, and interest earned.

Liability Fund

The Liability Fund is used to account for payment of liability insurance premiums. Financing is provided by a specific annual property tax levy.

Audit Fund

The Audit Fund is used to account for the revenues derived from a specific annual property tax levy and expenditures of these monies for the annual audit of the District. COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES

SPECIAL REVENUE FUNDS – Continued

Museum Fund

The Museum Fund is used to account for revenues received for the purpose of the maintenance and operations of the museum.

Special Recreation Fund

The Special Recreation Fund is used to account for the expenditures related to the District’s membership in WSSRA, in order to provide recreational programs for disabled individuals.

Cheney Mansion Fund

The Cheney Mansion Fund is used to account for the operation of the Cheney Mansion.

CAPITAL PROJECTS FUND

Capital Projects Funds are used to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary Funds.

Capital Projects Fund

The Capital Projects Fund is used to account for all resources used for the acquisition of capital assets by the District not specifically accounted for in other funds.

INTERNAL SERVICE FUND

Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies, or to other governmental units, on a cost-reimbursement basis.

Health Insurance Fund

The Health Insurance Fund is used to account for all costs associated with self-insurance risks for health insurance. PARK DISTRICT OF OAK PARK, ILLINOIS

General Fund

Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

General Government Administration Salaries and Wages $ 982,179 982,179 933,110 Contractual Services 439,108 439,108 419,153 Materials and Supplies 61,700 61,700 133,676 Benefits 527,000 527,000 479,557 Miscellaneous 98,794 98,794 81,238 Utilities 68,000 68,000 97,792 2,176,781 2,176,781 2,144,526

Conservatory Salaries and Wages 159,270 159,270 132,485 Contractual Services 60,966 60,966 76,486 Materials and Supplies 39,750 39,750 47,772 Miscellaneous 9,588 9,588 6,654 Utilities 48,867 48,867 44,695 318,441 318,441 308,092

Building and Grounds Salaries and Wages 1,188,668 1,188,668 1,119,044 Contractual Services 488,033 488,033 478,703 Materials and Supplies 161,722 161,722 196,748 Miscellaneous 18,651 18,651 10,735 Utilities 159,650 159,650 134,099 2,016,724 2,016,724 1,939,329

Total Expenditures 4,511,946 4,511,946 4,391,947

75 PARK DISTRICT OF OAK PARK, ILLINOIS

Recreation - Special Revenue Fund

Schedule of Revenues - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Taxes Property Taxes $ 3,886,512 3,886,512 3,993,189

Charges for Services Recreational Fees Programs Health and Fitness 260,314 260,314 283,193 Youth Athletics 721,081 721,081 770,535 Adult Athletics 156,084 156,084 153,664 Teens 73,404 73,404 78,321 Special Interest 1,518,209 1,518,209 1,528,953 Arts and Special Events 458,237 458,237 529,354 Early Childhood and Camps 423,656 423,656 428,409 3,610,985 3,610,985 3,772,429

Grants and Donations 73,400 73,400 89,635

Rental Income 92,540 92,540 99,738

Miscellaneous 83,335 83,335 118,030

Total Revenues 7,746,772 7,746,772 8,073,021

76 PARK DISTRICT OF OAK PARK, ILLINOIS

Recreation - Special Revenue Fund

Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Culture and Recreation Administration Salaries and Wages $ 721,370 721,370 660,733 Contractual Services 11,000 11,000 20,109 Materials and Supplies 2,300 2,300 2,154 Miscellaneous 127,550 127,550 121,071 Utilities 22,000 22,000 23,447 884,220 884,220 827,514

Communications and Marketing Salaries and Wages 269,744 269,744 256,915 Contractual Services 182,293 182,293 171,536 Miscellaneous 58,369 58,369 58,433 510,406 510,406 486,884

Customer Service Salaries and Wages 304,353 304,353 310,896 Contractual Services 201,944 201,944 201,913 Materials and Supplies 7,928 7,928 7,225 Miscellaneous 6,412 6,412 2,111 520,637 520,637 522,145

Facility Operations Salaries and Wages 114,776 114,776 115,572 Contractual Services 100,669 100,669 109,728 Materials and Supplies 40,645 40,645 37,302 Utilities 69,825 69,825 58,200 325,915 325,915 320,802

Health and Fitness Salaries and Wages 75,191 75,191 95,019 Contractual Services 105,693 105,693 106,155 Materials and Supplies 3,288 3,288 3,191 184,172 184,172 204,365

Youth Athletics Salaries and Wages 175,559 175,559 113,615 Contractual Services 221,291 221,291 271,751 Materials and Supplies 41,350 41,350 29,896 438,200 438,200 415,262

77 PARK DISTRICT OF OAK PARK, ILLINOIS

Recreation - Special Revenue Fund

Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Culture and Recreation - Continued Adult Athletics Salaries and Wages $ 31,858 31,858 25,335 Contractual Services 41,276 41,276 41,641 Materials and Supplies 17,268 17,268 13,413 90,402 90,402 80,389

Teens Salaries and Wages 17,766 17,766 15,546 Contractual Services 14,777 14,777 16,912 Materials and Supplies 6,660 6,660 7,965 39,203 39,203 40,423

Special Interest Salaries and Wages 449,260 449,260 429,629 Contractual Services 218,172 218,172 219,985 Materials and Supplies 86,707 86,707 97,167 754,139 754,139 746,781 Arts and Special Events Salaries and Wages 184,567 184,567 191,754 Contractual Services 52,468 52,468 44,224 Materials and Supplies 25,998 25,998 31,986 263,033 263,033 267,964 Early Childhood Salaries and Wages 205,694 205,694 227,435 Contractual Services 17,927 17,927 17,285 Materials and Supplies 19,419 19,419 17,970 243,040 243,040 262,690

Total Culture and Recreation 4,253,367 4,253,367 4,175,219 Capital Outlay - - 88,800 Debt Service Principal Retirement 1,241,280 1,241,280 1,241,280 Interest and Fiscal Charges 777,119 777,119 777,119

Total Debt Service 2,018,399 2,018,399 2,018,399

Total Expenditures 6,271,766 6,271,766 6,282,418

78 PARK DISTRICT OF OAK PARK, ILLINOIS

Revenue Facilities - Special Revenue Fund

Schedule of Revenues - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Aquatics Charges for Services $ 779,005 779,005 809,110 Program Revenues 150,430 150,430 108,230 Miscellaneous 55,690 55,690 61,984 985,125 985,125 979,324

Ice Arena Charges for Services 270,702 270,702 197,792 Program Revenues 917,664 917,664 1,066,127 Miscellaneous 11,900 11,900 6,739 1,200,266 1,200,266 1,270,658

Concessions Concession Sales 108,000 108,000 94,611

Dog Park Charges for Services 24,375 24,375 14,282

Gymnastics Charges for Services 142,460 142,460 125,548 Program Revenues 935,301 935,301 939,110 Miscellaneous 5,000 5,000 6,055 1,082,761 1,082,761 1,070,713

Rental Income 369,530 369,530 354,050

Miscellaneous - - 8,199

Total Revenues 3,770,057 3,770,057 3,791,837

79 PARK DISTRICT OF OAK PARK, ILLINOIS

Revenue Facilities - Special Revenue Fund

Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Culture and Recreation Administration Salaries and Wages $ 293,596 293,596 222,323 Miscellaneous 10,596 10,596 7,569 Utilities 1,500 1,500 2,372 305,692 305,692 232,264

Aquatics Salaries and Wages 298,893 298,893 305,124 Contractual Services 39,750 39,750 40,213 Materials and Supplies 18,758 18,758 15,792 Miscellaneous 600 600 359 358,001 358,001 361,488

Ice Arena Salaries and Wages 358,261 358,261 329,389 Contractual Services 115,995 115,995 117,145 Materials and Supplies 68,962 68,962 63,185 Miscellaneous 3,200 3,200 2,410 546,418 546,418 512,129

Concessions Cost of Concessions 80,825 80,825 70,115

Dog Park Salaries and Wages 318 318 - Contractual Services 366 366 409 Materials and Supplies 12,345 12,345 6,802 13,029 13,029 7,211

Gymnastics Salaries and Wages 566,667 566,667 543,825 Contractual Services 159,313 159,313 163,239 Materials and Supplies 37,676 37,676 47,857 Miscellaneous 79,817 79,817 48,252 843,473 843,473 803,173

80 PARK DISTRICT OF OAK PARK, ILLINOIS

Revenue Facilities - Special Revenue Fund

Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Culture and Recreation - Continued Maintenance Salaries and Wages $ 337,378 337,378 279,299 Contractual Services 158,349 158,349 185,391 Materials and Supplies 113,052 113,052 118,845 Miscellaneous 2,080 2,080 1,651 Utilities 291,200 291,200 302,423 902,059 902,059 887,609

Total Expenditures 3,049,497 3,049,497 2,873,989

81 PARK DISTRICT OF OAK PARK, ILLINOIS

Capital Projects Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes TIF Rebate $ - - 309,954 Grants and Donations Grants - - 146,000 Donations 25,000 25,000 120,000 Miscellaneous - - 1,500 Total Revenues 25,000 25,000 577,454

Expenditures Capital Outlay 2,220,000 2,220,000 1,350,690

Excess (Deficiency) of Revenues Over (Under) Expenditures (2,195,000) (2,195,000) (773,236)

Other Financing Sources Transfers In 2,108,335 2,108,335 2,108,335

Net Change in Fund Balance (86,665) (86,665) 1,335,099

Fund Balance - Beginning 1,980,318

Fund Balance - Ending 3,315,417

82 PARK DISTRICT OF OAK PARK, ILLINOIS

Capital Projects Fund

Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Capital Outlay Capital Projects Non-Site Specific $ 475,000 475,000 145,863 Anderson 150,000 150,000 80,355 Carroll - - 84,495 Field 125,000 125,000 138,710 Fox 105,000 105,000 95,545 Longfellow - - 489,383 Pleasant Home 600,000 600,000 - Rehm Pool 540,000 540,000 188,610 Mills 25,000 25,000 99,614 Cheney Mansion 200,000 200,000 28,115

Total Expenditures 2,220,000 2,220,000 1,350,690

83 PARK DISTRICT OF OAK PARK, ILLINOIS

Nonmajor Governmental - Special Revenue Funds

Combining Balance Sheet December 31, 2018

Illinois Municipal Retirement

ASSETS

Cash and Investments $ 276,920 Receivables - Net of Allowance Property Taxes 372,793 Accounts - Prepaids -

Total Assets 649,713

LIABILITIES

Accounts Payable 11,846 Accrued Payroll - Deposits Payable - Other Payables - Total Liabilities 11,846

DEFERRED INFLOWS OF RESOURCES

Property Taxes 372,291 Total Liabilities and Deferred Inflows of Resources 384,137

FUND BALANCES

Nonspendable - Restricted 265,576 Total Fund Balances 265,576

Total Liabilities, Deferred Inflows of Resources, and Fund Balances 649,713

84 Special Cheney Liability Audit Museum Recreation Mansion Totals

234,822 234,822 13,607 177,892 147,158 213,693 1,064,092

381,158 381,158 19,846 51,542 578,628 - 1,403,967 1,500 1,500 - - - 6,418 7,918 - - - - - 1,806 1,806

617,480 617,480 33,453 229,434 725,786 221,917 2,477,783

121,924 121,924 - 10,871 36,795 4,567 186,003 1,516 1,516 - - - 2,095 3,611 - - - - - 23,433 23,433 - - - - - 21,566 21,566 123,440 123,440 - 10,871 36,795 51,661 234,613

380,784 380,784 19,825 51,488 578,043 - 1,402,431 504,224 504,224 19,825 62,359 614,838 51,661 1,637,044

- - - - - 1,806 1,806 113,256 113,256 13,628 167,075 110,948 168,450 838,933 113,256 113,256 13,628 167,075 110,948 170,256 840,739

617,480 617,480 33,453 229,434 725,786 221,917 2,477,783

85 PARK DISTRICT OF OAK PARK, ILLINOIS

Nonmajor Governmental - Special Revenue Funds

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances For the Fiscal Year Ended December 31, 2018

Illinois Municipal Retirement

Revenues Taxes $ 458,819 Charges for Services - Miscellaneous - Total Revenues 458,819

Expenditures Current General Government 361,029

Excess (Deficiency) of Revenues Over (Under) Expenditures 97,790

Other Financing Sources Transfers In -

Net Change in Fund Balances 97,790

Fund Balances - Beginning 167,786

Fund Balances - Ending 265,576

86 Special Cheney Liability Audit Museum Recreation Mansion Totals

342,088 342,088 21,076 48,638 546,324 - 1,416,945 - - - - - 54,130 54,130 5,719 5,719 - - - 224,717 230,436 347,807 347,807 21,076 48,638 546,324 278,847 1,701,511

334,894 334,894 16,450 50,412 529,203 193,634 1,485,622

12,913 12,913 4,626 (1,774) 17,121 85,213 215,889

- - - - 29,000 5,319 34,319

12,913 12,913 4,626 (1,774) 46,121 90,532 250,208

100,343 100,343 9,002 168,849 64,827 79,724 590,531

113,256 113,256 13,628 167,075 110,948 170,256 840,739

87 PARK DISTRICT OF OAK PARK, ILLINOIS

Illinois Municipal Retirement - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes Property Taxes $ 447,085 447,085 458,819

Expenditures General Government Illinois Municipal Retirement Contributions 420,000 420,000 361,029

Net Change in Fund Balance 27,085 27,085 97,790

Fund Balance - Beginning 167,786

Fund Balance - Ending 265,576

88 PARK DISTRICT OF OAK PARK, ILLINOIS

Liability - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes Property Taxes $ 334,885 334,885 342,088 Miscellaneous 1,500 1,500 5,719 Total Revenues 336,385 336,385 347,807

Expenditures General Government Salaries and Wages 37,359 37,359 32,021 Contractual 258,889 258,889 271,024 Materials and Supplies 32,800 32,800 29,743 Miscellaneous 14,000 14,000 2,106 Total Expenditures 343,048 343,048 334,894

Net Change in Fund Balance (6,663) (6,663) 12,913

Fund Balance - Beginning 100,343

Fund Balance - Ending 113,256

89 PARK DISTRICT OF OAK PARK, ILLINOIS

Audit - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes Property Taxes $ 19,025 19,025 21,076

Expenditures General Government Contractual 16,500 16,500 16,450

Net Change in Fund Balance 2,525 2,525 4,626

Fund Balance - Beginning 9,002

Fund Balance - Ending 13,628

90 PARK DISTRICT OF OAK PARK, ILLINOIS

Museum - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes Property Taxes $ 47,561 47,561 48,638

Expenditures General Government Contractual 75,800 75,800 35,656 Materials and Supplies 2,000 2,000 619 Utilities 18,855 18,855 14,137 Total Expenditures 96,655 96,655 50,412

Net Change in Fund Balance (49,094) (49,094) (1,774)

Fund Balance - Beginning 168,849

Fund Balance - Ending 167,075

91 PARK DISTRICT OF OAK PARK, ILLINOIS

Special Recreation - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Taxes Property Taxes $ 520,850 520,850 546,324

Expenditures General Government WSSRA Contributions 527,568 527,568 529,203

Excess (Deficiency) of Revenues Over (Under) Expenditures (6,718) (6,718) 17,121

Other Financing Sources Transfers In 29,000 29,000 29,000

Net Change in Fund Balance 22,282 22,282 46,121

Fund Balance - Beginning 64,827

Fund Balance - Ending 110,948

92 PARK DISTRICT OF OAK PARK, ILLINOIS

Cheney Mansion - Special Revenue Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Revenues Charges for Services $ 36,450 36,450 54,130 Rental Income 195,400 195,400 224,717 Total Revenues 231,850 231,850 278,847

Expenditures General Government Salaries and Wages 90,317 90,317 100,071 Contractual Services 49,893 49,893 57,949 Materials and Supplies 6,890 6,890 13,250 Miscellaneous 2,704 2,704 47 Utilities 18,615 18,615 22,317 Total Expenditures 168,419 168,419 193,634

Excess (Deficiency) of Revenues Over (Under) Expenditures 63,431 63,431 85,213

Other Financing Sources Transfers In 5,319 5,319 5,319

Net Change in Fund Balance 68,750 68,750 90,532

Fund Balance - Beginning 79,724

Fund Balance - Ending 170,256

93 PARK DISTRICT OF OAK PARK, ILLINOIS

Health Insurance - Internal Service Fund

Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended December 31, 2018

Budget Original Final Actual

Operating Revenues Charges for Services $ 817,904 817,904 818,903 Contributions - Employee 144,464 144,464 127,960 Contributions - Retiree 3,613 3,613 3,207 Total Operating Revenues 965,981 965,981 950,070

Operating Expenses Health Insurance Premiums Employees 966,257 966,257 837,694 Retirees 24,085 24,085 23,322 Opt Out Reimbursements 11,800 11,800 4,300 Other Employee Benefits 15,000 15,000 11,714 Total Operating Expenses 1,017,142 1,017,142 877,030

Change in Net Position (51,161) (51,161) 73,040

Net Position - Beginning 379,807

Net Position - Ending 452,847

94 SUPPLEMENTAL SCHEDULES PARK DISTRICT OF OAK PARK, ILLINOIS

Long-Term Debt Requirements

General Obligation Park (Alternate Revenue Source) Bonds of 2011 December 31, 2018

Date of Issue November 9, 2011 Date of Maturity December 15, 2033 Authorized Issue $9,995,000 Denomination of Bonds $5,000 Interest Rates 2.000% to 4.125% Interest Dates June 15 and December 15 Principal Maturity Date December 15 Payable at Amalgamated Bank of Chicago, Chicago IL

CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS

Fiscal Requirements Interest Due on Year Principal Interest Totals Jun. 15 Amount Dec. 15 Amount

2019 $ - 357,294 357,294 2019 178,647 2019 178,647 2020 - 357,294 357,294 2020 178,647 2020 178,647 2021 - 357,294 357,294 2021 178,647 2021 178,647 2022 - 357,294 357,294 2022 178,647 2022 178,647 2023 - 357,294 357,294 2023 178,647 2023 178,647 2024 - 357,294 357,294 2024 178,647 2024 178,647 2025 - 357,294 357,294 2025 178,647 2025 178,647 2026 - 357,294 357,294 2026 178,647 2026 178,647 2027 - 357,294 357,294 2027 178,647 2027 178,647 2028 815,000 357,294 1,172,294 2028 178,647 2028 178,647 2029 1,875,000 324,694 2,199,694 2029 162,347 2029 162,347 2030 1,965,000 249,694 2,214,694 2030 124,847 2030 124,847 2031 2,055,000 171,094 2,226,094 2031 85,547 2031 85,547 2032 1,420,000 88,894 1,508,894 2032 44,447 2032 44,447 2033 735,000 30,318 765,318 2033 15,159 2033 15,159

8,865,000 4,437,634 13,302,634 2,218,817 2,218,817

95 PARK DISTRICT OF OAK PARK, ILLINOIS

Long-Term Debt Requirements

General Obligation Park (Alternate Revenue Source) Bonds of 2012 December 31, 2018

Date of Issue April 3, 2012 Date of Maturity December 15, 2028 Authorized Issue $9,995,000 Denomination of Bonds $5,000 Interest Rates 2.75% to 3.50% Interest Dates June 15 and December 15 Principal Maturity Date December 15 Payable at Amalgamated Bank of Chicago, Chicago IL

CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS

Fiscal Requirements Interest Due on Year Principal Interest Totals Jun. 15 Amount Dec. 15 Amount

2019 $ - 320,350 320,350 2019 160,175 2019 160,175 2020 - 320,350 320,350 2020 160,175 2020 160,175 2021 - 320,350 320,350 2021 160,175 2021 160,175 2022 1,135,000 320,350 1,455,350 2022 160,175 2022 160,175 2023 1,455,000 289,138 1,744,138 2023 144,569 2023 144,569 2024 1,510,000 245,488 1,755,488 2024 122,744 2024 122,744 2025 1,575,000 198,300 1,773,300 2025 99,150 2025 99,150 2026 1,635,000 147,113 1,782,113 2026 73,557 2026 73,556 2027 1,710,000 93,975 1,803,975 2027 46,988 2027 46,987 2028 975,000 37,125 1,012,125 2028 18,563 2028 18,562

9,995,000 2,292,539 12,287,539 1,146,271 1,146,268

96 PARK DISTRICT OF OAK PARK, ILLINOIS

Long-Term Debt Requirements

General Obligation Park (Alternate Revenue Source) Bonds of 2013 December 31, 2018

Date of Issue March 7, 2013 Date of Maturity December 15, 2022 Authorized Issue $9,995,000 Denomination of Bonds $5,000 Interest Rates 1.50% to 2.00% Interest Dates June 15 and December 15 Principal Maturity Date December 15 Payable at Amalgamated Bank of Chicago, Chicago IL

CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS

Fiscal Requirements Interest Due on Year Principal Interest Totals Jun. 15 Amount Dec. 15 Amount

2019 $ 1,240,000 81,100 1,321,100 2019 40,550 2019 40,550 2020 1,265,000 56,300 1,321,300 2020 28,150 2020 28,150 2021 1,290,000 31,000 1,321,000 2021 15,500 2021 15,500 2022 260,000 5,200 265,200 2022 2,600 2022 2,600

4,055,000 173,600 4,228,600 86,800 86,800

97 PARK DISTRICT OF OAK PARK, ILLINOIS

Long-Term Debt Requirements

Installment Contract of 2018 December 31, 2018

Date of Issue February 1, 2018 Date of Maturity January 1, 2023 Authorized Issue $88,800 Principal Maturity Date Monthly Payable at Impact Networking

CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS

Fiscal Requirements Year Principal Interest Totals

2019 $ 17,760 - 17,760 2020 17,760 - 17,760 2021 17,760 - 17,760 2022 17,760 - 17,760 2023 1,480 - 1,480

72,520 - 72,520

98 STATISTICAL SECTION (Unaudited)

This part of the comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the District’s overall financial health.

Financial Trends

These schedules contain trend information to help the reader understand how the District’s financial performance and well-being have changed over time.

Revenue Capacity

These schedules contain information to help the reader assess the District’s most significant local revenue sources.

Debt Capacity

These schedules present information to help the reader assess the affordability of the District’s current levels of outstanding debt and the District’s ability to issue additional debt in the future.

Demographic and Economic Information

These schedules offer demographic and economic indicators to help the reader understand the environment within which the District’s financial activities take place.

Operating Information

These schedules contain service and infrastructure data to help the reader understand how the information in the District’s financial report relates to the services the District provides and the activities it performs. PARK DISTRICT OF OAK PARK, ILLINOIS

Net Position by Component - Last Ten Fiscal Years* December 31, 2018 (Unaudited)

See Following Page PARK DISTRICT OF OAK PARK, ILLINOIS

Net Position by Component - Last Ten Fiscal Years* December 31, 2018 (Unaudited)

2009 2010 2011

Governmental Activities Net Investment in Capital Assets $ 14,416,007 16,235,717 18,863,922 Restricted 3,468,543 3,735,064 996,400 Unrestricted 1,918,445 2,450,339 5,287,767

Total Governmental Activities Net Position 19,802,995 22,421,120 25,148,089

* Modified Accrual Basis of Accounting

Data Source: Audited Financial Statements

99 2012 2013 2014 2015 2016 2017 2018

13,787,045 21,744,448 22,535,593 25,759,201 28,867,553 30,753,033 31,420,925 671,626 447,137 493,513 468,412 435,883 590,531 838,933 12,869,664 8,124,613 8,635,788 6,712,460 6,733,260 7,082,828 8,568,294

27,328,335 30,316,198 31,664,894 32,940,073 36,036,696 38,426,392 40,828,152

100 PARK DISTRICT OF OAK PARK, ILLINOIS

Changes in Net Position - Last Ten Fiscal Years* December 31, 2018 (Unaudited)

2009 2010 2011

Expenses Governmental Activities General Government $ 3,701,476 3,851,599 4,138,801 Culture and Recreation 5,796,063 6,279,693 6,566,872 Interest on Long-Term Debt 16,971 14,005 108,279 Total Governmental Activities Expenses 9,514,510 10,145,297 10,813,952

Program Revenues Governmental Activities Charges for Services 4,010,762 4,265,838 4,487,381 Operating Grants/Contributions 10,848 14,200 13,439 Capital Grants/Contributions 785,402 239,512 500,250 Total Governmental Activities Program Revenues 4,807,012 4,519,550 5,001,070

Net (Expenses) Revenues Governmental Activities (4,707,498) (5,625,747) (5,812,882)

General Revenues and Other Changes in Net Position Governmental Activities Property Taxes 7,004,565 7,688,502 7,915,756 Replacement Taxes 149,064 160,724 141,632 Intergovernmental - - - Investment Income 27,527 8,199 23,525 Miscellaneous 140,267 386,447 501,755 Total Governmental Activities General Revenues 7,321,423 8,243,872 8,582,668

Total Primary Government Changes in Net Position 2,613,925 2,618,125 2,769,786

* Modified Accrual Basis of Accounting

Data Source: Audited Financial Statements

101 2012 2013 2014 2015 2016 2017 2018

5,085,930 5,536,649 5,435,629 5,588,210 6,668,245 7,026,150 6,764,957 5,753,566 5,554,758 6,661,793 9,026,828 7,037,661 8,269,499 8,925,578 596,595 831,557 824,881 807,924 788,265 771,965 753,877 11,436,091 11,922,964 12,922,303 15,422,962 14,494,171 16,067,614 16,444,412

4,288,886 4,062,292 5,471,434 6,671,004 6,948,565 7,555,480 8,642,832 24,272 28,385 52,883 86,735 26,462 128,897 167,624 434,940 1,633,457 489,653 805,978 842,487 664,813 266,000 4,748,098 5,724,134 6,013,970 7,563,717 7,817,514 8,349,190 9,076,456

(6,687,993) (6,198,830) (6,908,333) (7,859,245) (6,676,657) (7,718,424) (7,367,956)

8,174,780 8,559,726 8,721,447 8,728,285 8,875,950 9,310,621 9,444,146 142,429 - - - 135,947 172,781 130,138 229,496 162,955 158,289 151,457 - - - 56,360 145,180 (131,382) 13,356 61,964 93,522 219,480 265,174 318,832 368,344 241,326 699,419 531,196 612,253 8,868,239 9,186,693 9,116,698 9,134,424 9,773,280 10,108,120 10,406,017

2,180,246 2,987,863 2,208,365 1,275,179 3,096,623 2,389,696 3,038,061

102 PARK DISTRICT OF OAK PARK, ILLINOIS

Fund Balances of Governmental Funds - Last Ten Fiscal Years* December 31, 2018 (Unaudited)

2009 2010 2011

General Fund Nonspendable $ - - - Restricted 275,053 276,952 249,963 Committed - - - Unassigned 1,207,317 1,492,528 1,837,257 Total General Fund 1,482,370 1,769,480 2,087,220

All Other Governmental Funds Nonspendable - - 339 Restricted 566,553 654,175 743,437 Committed 3,816,745 4,126,753 11,975,426 Assigned - - 1,815,200 Unassigned (284,827) (140,064) (175,532) Total All Other Governmental Funds 4,098,471 4,640,864 14,358,870

Total Governmental Funds 5,580,841 6,410,344 16,446,090

* Modified Accrual Basis of Accounting

Data Source: Audited Financial Statements

103 2012 2013 2014 2015 2016 2017 2018

3,281 5,384 45,326 26,705 6,652 10,311 7,068 ------132,714 2,276,748 2,415,103 2,146,618 1,822,119 2,116,602 2,024,778 1,886,621 2,280,029 2,420,487 2,191,944 1,848,824 2,123,254 2,035,089 2,026,403

23,927 3,352 17,278 44,338 122,802 37,773 65,686 671,626 548,362 493,513 468,412 435,883 590,531 838,933 20,890,685 15,871,148 7,525,519 5,487,408 5,256,361 5,907,470 7,876,378 ------(151,142) (133,478) (81,154) (37,151) (36,400) - - 21,435,096 16,289,384 7,955,156 5,963,007 5,778,646 6,535,774 8,780,997

23,715,125 18,709,871 10,147,100 7,811,831 7,901,900 8,570,863 10,807,400

104 PARK DISTRICT OF OAK PARK, ILLINOIS

Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years* December 31, 2018 (Unaudited)

2009 2010 2011 2012

Revenues Taxes $ 7,153,629 7,849,226 7,915,756 8,174,780 Intergovernmental - - 578,359 371,925 Charges for Services 3,775,860 4,034,068 4,278,813 4,353,010 Grants and Donations 796,250 253,712 513,689 476,212 Rental Income 234,902 231,770 208,568 - Interest - - - - Miscellaneous 167,794 394,646 88,553 240,410 Total Revenues 12,128,435 12,763,422 13,583,738 13,616,337

Expenditures Current General Government 3,701,476 3,851,599 4,138,801 4,724,484 Culture and Recreation 4,653,986 4,828,914 4,916,714 4,479,328 Capital Outlay 1,900,596 2,815,217 4,376,199 6,021,797 Debt Service Cost of Issuance - - - 162,646 Principal Retirement 71,938 422,909 - 380,000 Interest and Fiscal Charges 17,265 15,278 108,279 804,774 Total Expenditures 10,345,261 11,933,917 13,539,993 16,573,029

Excess (Deficiency) of Revenues Over (Under) Expenditures 1,783,174 829,505 43,745 (2,956,692)

Other Financing Sources (Uses) Proceeds from Issuance of Debt - - 9,995,000 9,995,000 Premium on Debt Issuance - - - 270,544 Transfers In 2,963,626 3,204,841 3,195,889 2,309,607 Transfers Out (2,963,626) (3,204,841) (3,195,889) (2,309,607) - - 9,995,000 10,265,544

Net Change in Fund Balances 1,783,174 829,505 10,038,745 7,308,852

Debt Service as a Percentage of Noncapital Expenditures 1.10% 4.80% 1.20% 11.20%

* Modified Accrual Basis of Accounting

Note: Includes General, Special Revenue, Debt Service and Capital Projects Funds.

Data Source: Audited Financial Statements 105 2013 2014 2015 2016 2017 2018

8,446,459 8,476,900 8,728,285 8,875,950 9,310,621 9,444,146 162,955 158,289 151,457 135,947 215,345 194,017 3,963,783 5,406,363 6,515,566 6,810,489 6,380,919 7,308,962 1,674,413 555,181 881,770 868,949 751,146 369,745 - - - 138,076 460,272 514,967 - - - 61,964 93,522 219,480 529,716 418,697 312,801 543,358 407,504 481,086 14,777,326 15,015,430 16,589,879 17,434,733 17,619,329 18,532,403

4,850,763 5,171,438 5,375,742 5,571,318 5,815,295 5,877,569 3,905,728 4,574,739 5,230,335 5,478,449 6,589,535 7,049,208 18,897,028 11,139,477 5,572,808 3,510,556 2,545,342 1,439,490

141,573 - - - - - 750,000 1,155,000 1,170,000 1,185,000 1,205,000 1,241,280 824,076 847,844 830,519 812,969 795,194 777,119 29,369,168 22,888,498 18,179,404 16,558,292 16,950,366 16,384,666

(14,591,842) (7,873,068) (1,589,525) 876,441 668,963 2,147,737

9,995,000 - - - - - 186,429 - - - - 88,800 1,661,218 1,169,253 2,002,209 1,880,183 2,198,654 2,142,654 (2,256,059) (1,858,956) (2,747,953) (2,666,555) (2,198,654) (2,142,654) 9,586,588 (689,703) (745,744) (786,372) - 88,800

(5,005,254) (8,562,771) (2,335,269) 90,069 668,963 2,236,537

15.00% 17.00% 11.00% 15.63% 13.75% 13.33%

106 PARK DISTRICT OF OAK PARK, ILLINOIS

Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years December 31, 2018 (Unaudited)

Tax Fiscal Levy Residential Railroad Commercial Year Year Property Property Property

2009 2008 $ 1,474,657,614 $ 343,524 $ 219,500,534

2010 2009 1,595,699,486 399,947 204,683,802

2011 2010 1,625,220,687 485,843 176,379,919

2012 2011 1,383,444,292 538,498 158,040,103

2013 2012 1,268,623,126 581,655 152,355,629

2014 2013 1,177,619,951 674,123 147,197,290

2015 2014 1,245,449,945 686,942 130,674,617

2016 2015 1,201,715,872 662,820 126,085,967

2017 2016 1,248,011,107 803,610 131,631,692

2018 2017 1,472,093,915 807,105 174,639,965

Note: Property is assessed at 33% of actual value.

Data Source: Office of the Cook County Clerk

107 Total Estimated Taxable Actual Total Industrial Assessed Taxable Direct Tax Property Value Value Rate

$ 46,099,803 $ 1,740,601,475 $ 5,221,804,425 0.412

43,319,081 1,844,102,316 5,532,306,948 0.426

48,563,359 1,850,649,808 5,551,949,424 0.437

54,880,906 1,596,903,799 4,790,711,397 0.518

48,602,242 1,470,162,652 4,410,487,956 0.579

43,727,696 1,369,219,060 4,107,657,180 0.633

6,194,369 1,383,005,873 4,149,017,619 0.639

5,976,854 1,334,441,513 4,003,324,539 0.674

6,207,108 1,386,653,517 4,003,324,539 0.654

8,235,168 1,655,776,153 4,967,328,459 0.564

108 PARK DISTRICT OF OAK PARK, ILLINOIS

Direct and Overlapping Property Tax Rates - Last Ten Tax Levy Years* December 31, 2018 (Unaudited)

2008 2009 2010

District Direct Rates Corporate 0.285 0.298 0.304 IMRF 0.031 0.035 0.036 Auditing 0.001 0.001 0.001 Liability Insurance 0.012 0.012 0.013 Recreation 0.055 0.052 0.053 Museum Fund 0.006 0.006 0.006 Handicapped Fund 0.022 0.022 0.024 Limited Bonds 0.000 0.000 0.000 Total Direct Rates 0.412 0.426 0.437

Overlapping Rates (1) Village of Oak Park 1.107 1.123 1.189 Oak Park Township 0.222 0.213 0.220 Oak Park Public Library 0.456 0.444 0.451 Cook County 0.415 0.394 0.423 Cook County Forest Preserve 0.051 0.049 0.051 Consolidated Elections 0.000 0.021 0.000 Suburban TB Sanitarium 0.000 0.000 0.000 Metro Water Reclamation District 0.252 0.261 0.274 Des Planies Valley Mosquito District 0.012 0.011 0.011 School Districts 5.638 5.338 5.786 Total Overlapping Rates (1) 8.153 7.854 8.405

Totals 8.565 8.280 8.842

* Property tax rates are per $100 of assessed valuation.

Note: (1) Representative tax rates for other government units are from Oak Park Township.

Data Source: Office of the Cook County Clerk

109 2011 2012 2013 2014 2015 2016 2017

0.339 0.260 0.287 0.287 0.331 0.270 0.230 0.019 0.022 0.025 0.026 0.027 0.033 0.029 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.013 0.014 0.021 0.019 0.019 0.022 0.021 0.113 0.245 0.261 0.267 0.248 0.286 0.246 0.006 0.008 0.006 0.006 0.008 0.004 0.003 0.027 0.029 0.032 0.033 0.040 0.038 0.034 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.518 0.579 0.633 0.639 0.674 0.654 0.564

1.422 1.563 1.799 1.841 2.062 2.257 1.996 0.264 0.297 0.327 0.326 0.347 0.338 0.292 0.557 0.641 0.715 0.739 0.750 0.647 0.565 0.462 0.531 0.560 0.568 0.552 0.533 0.496 0.058 0.063 0.069 0.069 0.069 0.063 0.062 0.025 0.000 0.031 0.000 0.034 0.000 0.031 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.320 0.370 0.417 0.430 0.426 0.406 0.402 0.014 0.015 0.016 0.016 0.017 0.017 0.015 6.911 7.537 7.658 7.663 8.583 9.443 7.768 10.033 11.017 11.592 11.652 12.840 13.704 11.627

10.551 11.596 12.225 12.291 13.514 14.358 12.191

110 PARK DISTRICT OF OAK PARK, ILLINOIS

Principal Property Tax Payers - Current Tax Levy Year and Nine Tax Levy Years Ago December 31, 2018 (Unaudited)

2017 Tax Levy Year 2008 Tax Levy Year Percentage of Percentage of Total District Total District Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value

HTA Rush LLC $ 9,828,112 1 0.71% MacNeal Hospital 7,748,367 2 0.56% Ryan LLC 5,653,149 3 0.41% 1120 Club 4,133,865 4 0.30% Scoville Square 3,524,550 5 0.25% OPP Apartments 2,865,706 6 0.21% US Reif Park 2,745,070 7 0.20% Pacific Management Inc. 2,468,285 8 0.18% OP Office Partners LLC 2,435,536 9 0.18% Willis G Johnson 2,207,520 10 0.16% Oak Park Hospital $ 13,455,060 1 0.87% Village of Oak Park 11,327,433 2 0.73% Greensplan Property Management Inc 7,310,347 3 0.47% AIMCO - Holly Court Terrace 5,898,928 4 0.38% HCP AM Illinois LLC 5,747,929 5 0.37% Shaker and Associates 5,179,916 6 0.33% Taxman Corp 5,277,238 7 0.34% McCollum Realty 4,980,730 8 0.32% 1120 Club 4,852,441 9 0.31% Oak Park Healthcare Center 4,107,104 10 0.26%

43,610,160 3.16% 68,137,126 4.38%

Note: Every effort has been made to seek out and report the largest taxpayers. However, many of the taxpayers listed contain multiple parcels and it is possible that some parcels and their valuations have been overlooked.

Data Source: Office of the County Clerk

111 PARK DISTRICT OF OAK PARK, ILLINOIS

Property Tax Levies and Collections - Last Ten Fiscal Years December 31, 2018 (Unaudited)

Taxes Collected within the Collections Tax Levied for Fiscal Year of the Levy in Total Collections to Date Fiscal Levy the Fiscal Percentage Subsequent Percentage Year Year Year Amount of Levy Years Amount of Levy

2009 2008 $ 7,169,863 $ 7,404,570 103.27% $ (525,894) $ 6,878,676 95.94%

2010 2009 7,818,994 7,980,991 102.07% (377,558) 7,603,433 97.24%

2011 2010 8,068,833 7,819,102 96.90% (10,022) 7,809,080 96.78%

2012 2011 8,271,962 8,174,780 98.83% (79,747) 8,095,033 97.86%

2013 2012 8,511,139 8,446,459 99.24% 50,476 8,496,935 99.83%

2014 2013 8,662,871 8,517,544 98.32% (61,293) 8,456,251 97.61%

2015 2014 8,833,019 8,728,285 98.81% 70,364 8,798,649 99.61%

2016 2015 8,990,502 8,867,991 98.64% 30,447 8,898,438 98.98%

2017 2016 9,060,783 9,028,450 99.64% 9,973 9,038,423 99.75%

2018 2017 9,328,594 9,124,571 97.81% - 9,124,571 97.81%

Data Source: Office of the Cook County Clerk

112 PARK DISTRICT OF OAK PARK, ILLINOIS

Ratios of Outstanding Debt by Type - Last Ten Fiscal Years December 31, 2018 (Unaudited)

General Installment Restricted Net Fiscal Obligation Contracts Resources to Outstanding Percentage of Per Year Bonds Payable Repay Debt Debt Personal Income (1) Capita (1)

2009 $ - $ - $ - $ - 0.0000% $ -

2010 - - - - 0.0000% -

2011 10,239,309 - - 10,239,309 0.4371% 197.37

2012 20,246,287 - - 20,246,287 0.8475% 389.79

2013 29,639,770 - - 29,639,770 1.2273% 569.27

2014 28,465,757 - - 28,465,757 1.1800% 547.33

2015 26,943,607 - - 26,943,607 1.0832% 515.30

2016 25,736,504 - - 25,736,504 1.0122% 492.22

2017 24,509,028 - - 24,509,028 0.9513% 468.74

2018 23,261,552 72,520 - 23,334,072 0.8990% 446.49

Notes:

(1) See Schedule of Demographic and Economic Statistics for personal income and population data.

Data Source: Details regarding the District's outstanding debt can be found in Note 3 to the financial statements.

113 PARK DISTRICT OF OAK PARK, ILLINOIS

Schedule of Direct and Overlapping Governmental Activities Debt December 31, 2018 (Unaudited)

Percentage of Debt District's Applicable Share of Governmental Unit Gross Debt to District (1) Debt (2)

District $ 23,334,072 100.000% $ 23,334,072

Overlapping Debt Cook County 3,213,141,750 0.970% 31,167,475

Cook County Forest Preserve District 157,510,000 0.970% 1,527,847

Metropolitan Water Reclamation District 2,583,922,748 0.990% 25,580,835

Village of Oak Park 85,006,196 100.000% 85,006,196

School District #97 16,520,000 100.000% 16,520,000

Community College District 504 45,205,000 17.100% 7,730,055

Oak Park River Forest HS District #200 985,000 74.060% 729,491

Total Overlapping Debt 6,102,290,694 168,261,899

Total Direct and Overlapping Debt 6,125,624,766 191,595,971

Notes: (1) Percentages are based on 2016 EAV's, the latest available. (2) Due to rounding, totals may not be exact sums.

Data Source: Office of Cook County Clerk

114 PARK DISTRICT OF OAK PARK, ILLINOIS

Schedule of Legal Debt Margin - Last Ten Fiscal Years December 31, 2018 (Unaudited)

2009 2010 2011 2012

Equalized Assessed Valuation $ 1,740,601,475 1,844,102,316 1,850,649,808 1,596,903,799

Legal Debt Limit 53,017,942 53,206,182 45,910,984 42,267,176

Total Net Debt Applicable to Limit - - - -

Legal Debt Margin 53,017,942 53,206,182 45,910,984 42,267,176

Total Net Debt Applicable to the Limit as a Percentage of Debt Limit 0.00% 0.00% 0.00% 0.00%

Non-Referendum Legal Debt Limit - .575% of Assessed Value 10,008,458 10,603,588 10,641,236 9,182,197

Amount of Debt Applicable to Limit - - - -

Non-Referendum Legal Debt Margin 10,008,458 10,603,588 10,641,236 9,182,197

Percentage of Legal Debt Margin to Bonded Debt Limit 0.00% 0.00% 0.00% 0.00%

Data Source: Office of the Cook County Clerk

115 2013 2014 2015 2016 2017 2018

1,470,162,652 1,369,219,060 1,383,005,873 1,334,441,513 1,386,653,517 1,655,776,153

39,364,962 39,761,419 39,761,419 38,365,193 39,866,289 47,603,564

------

39,364,962 39,761,419 39,761,419 38,365,193 39,866,289 47,603,564

0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

8,453,435 7,873,010 7,952,284 7,673,039 7,973,258 9,520,713

------

8,453,435 7,873,010 7,952,284 7,673,039 7,973,258 9,520,713

0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

116 PARK DISTRICT OF OAK PARK, ILLINOIS

Demographic and Economic Statistics - Last Ten Fiscal Years December 31, 2018 (Unaudited)

Per Capita Fiscal Personal Personal Median School Unemployment Year Population (1) Income (4) Income (4) Age (1) Enrollment (2) Rate (3)

2009 50,272 $ 1,826,884,480 $ 36,340 36.0 8,731 7.80%

2010 50,272 1,826,884,480 36,340 36.0 9,276 8.00%

2011 51,878 2,342,291,700 45,150 38.9 8,837 7.20%

2012 51,942 2,388,812,580 45,990 38.9 8,901 6.60%

2013 52,066 2,415,133,476 46,386 38.9 9,147 5.50%

2014 52,008 2,412,443,088 46,386 38.9 9,168 4.80%

2015 52,287 2,487,449,451 47,573 38.9 9,267 4.90%

2016 52,287 2,542,612,236 48,628 39.5 9,344 4.10%

2017 51,878 2,576,468,992 49,664 39.1 9,440 4.00%

2018 52,261 2,595,490,304 49,664 38.9 9,460 3.20%

Data Source: (1) U.S. Census (2) Data provided by School District Administrative Offices (3) Illinois Department of Employment Security, Economic Information and Analysis (4) U.S. Bureau of Economic Analysis - Chicago-Naperville-Joliet Metropolitan Statistical Area

117 PARK DISTRICT OF OAK PARK, ILLINOIS

Principal Employers - Current Fiscal Year and Nine Fiscal Years Ago December 31, 2018 (Unaudited)

2018 2009 Percentage Percentage of Total of Total District District Employer Employees Rank Employment Employees Rank Employment

West Suburban Hospital Medical Center 1341 1 2.59% N/A N/A N/A Rush Oak Park Hospital 980 2 1.89% N/A N/A N/A School District #97 733 3 1.42% N/A N/A N/A High School District #200 636 4 1.23% N/A N/A N/A Village of Oak Park 375 5 0.72% N/A N/A N/A Park District of Oak Park 350 6 0.68% N/A N/A N/A Jewel/Osco 258 7 0.50% N/A N/A N/A West Cook YMCA 183 8 0.35% N/A N/A N/A United States Postal Service 154 9 0.30% N/A N/A N/A Hephizibah Children's Association 134 10 0.26% N/A N/A N/A

5,144 9.94% N/A N/A

N/A - Not Available

Data Source: Oak Park Development Corporation School District #97 & #200 The Village of Oak Park

118 PARK DISTRICT OF OAK PARK, ILLINOIS

Full-Time and Part-Time Equivalent Government Employees by Program - Last Ten Fiscal Years December 31, 2018 (Unaudited)

Program 2009 2010 2011

Full-Time Administration 7 8 8 Communications 2 2 2 Conservatory 3 3 3 Building and Grounds 12 12 12 Cheney Mansion 1 1 1 Recreation 10 10 10 Customer Service 4 4 4 Pools/Ice Arena 6 6 6 Gymnastics 5 5 5

Part-Time Administration 1 1 2 Communications 2 2 3 Conservatory 3 3 4 Building and Grounds 18 18 22 Cheney Mansion 11 13 13 Recreation 191 221 225 Customer Service 14 14 15 Pools 152 160 165 Ice Arena 91 92 94 Gymnastics 14 10 10

Totals 547 585 604

Data Source: District Personnel Records

119 2012 2013 2014 2015 2016 2017 2018

8 9 10 10 10 10 10 2 2 2 2 2 2 2 3 3 3 3 3 3 4 12 13 14 14 14 14 14 - 1 1 1 1 1 1 10 9 7 7 8 9 10 4 4 4 4 3 3 3 6 5 6 7 7 6 7 5 5 5 4 4 6 6

2 2 2 3 4 5 5 3 3 3 4 5 5 5 4 8 12 16 20 21 23 22 29 56 44 32 46 48 10 11 8 10 11 12 13 244 176 188 243 250 282 297 17 7 11 11 13 8 8 158 118 176 196 149 161 155 89 46 99 110 102 81 86 11 23 31 32 36 37 39

610 474 638 721 674 712 736

120 PARK DISTRICT OF OAK PARK, ILLINOIS

Operating Indicators by Function/Program - Last Ten Fiscal Years December 31, 2018 (Unaudited)

Function/Program 2009 2010 2011

Parks and Recreation Participants Adult Athletics 499 530 563 Frank Lloyd Wright Race 2,481 2,486 2,706 Community Programs and Events 4,296 3,880 3,637 Active Adults 393 391 315 Early Childhood 809 658 881 Visual & Performing Arts 1,210 1,204 1,164 Health & Fitness 2,726 2,375 2,585 Martial Arts 1,544 1,415 1,538 Gymnastics 4,605 3,275 3,372 Ice Hockey Programs 1,383 1,535 1,715 Ice Skating Programs 1,617 1,719 1,780 Aquatics 1,665 1,590 1,617 Teens 192 113 345 Youth Athletics 5,117 4,857 4,869

Historic Properties Conservatory Visitors 20,278 20,066 24,539 Cheney Mansion Rentals 55 92 97 Cheney Mansion Visitors 5,085 5,330 3,943

Data Source: District Records

121 2012 2013 2014 2015 2016 2017 2018

535 535 360 513 334 418 523 1,271 2,700 2,700 2,645 2,700 2,420 2,601 2,331 2,151 4,258 4,258 3,314 3,985 4,684 4,712 4,930 5,310 267 267 154 186 365 585 745 569 654 654 1,353 978 1,293 1,281 1,194 1,315 1,229 1,229 1,148 1,242 2,023 1,988 2,580 3,085 1,610 1,610 720 2,468 1,408 1,729 1,731 1,423 1,836 1,836 1,234 1,294 1,258 1,290 1,267 2,126 3,271 3,271 3,777 3,271 5,219 5,191 5,280 5,440 1,220 1,220 204 1,145 2,566 2,187 2,302 3,469 1,658 1,658 33 1,441 3,076 2,687 3,167 2,545 1,728 1,728 1,833 1,758 2,010 1,966 2,323 1,925 481 481 622 606 504 507 763 910 4,893 4,893 5,284 4,966 5,469 4,749 4,933 5,626

25,891 25,891 35,835 29,498 26,648 36,439 41,947 45,026 70 70 72 67 84 105 79 83 5,420 5,420 4,675 7,000 8,178 8,215 1,718 1,923

122 PARK DISTRICT OF OAK PARK, ILLINOIS

Capital Asset Statistics by Function/Program - Last Ten Fiscal Years December 31, 2018 (Unaudited)

Function/Program 2009 2010 2011

Park Neighborhood Park 11 11 11 Community Park 6 6 6

Sports Fields Ball Diamonds 14 14 14 Soccer Fields 12 12 12 Multipurpose 3 3 3

Facilities Historic Homes 2 2 2 Conservatory 1 1 1 Ice Skating/Hockey 1 1 1 Multipurpose Centers 7 7 7 Gymnastics 1 1 1 Outdoor Pools 2 2 2 Playgrounds 24 24 24 Off-leash Dog Parks 1 2 2 Picnic Shelters/Area 6 6 7 Skateboard Area 1 1 1 Tennis Courts 23 23 23 Outdoor Basketball Courts 3 3 3 Outdoor Ice Skating - - - Outdoor Spray Pools 2 2 2

Data Source: District Records

123 2012 2013 2014 2015 2016 2017 2018

11 11 11 11 11 11 11 11 6 6 6 6 6 6 6 6

14 14 14 14 12 12 12 12 12 12 12 12 12 12 12 12 3 3 3 3 3 3 3 3

2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 7 7 7 7 7 7 8 8 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 24 24 24 24 24 24 24 24 2 2 1 2 2 2 2 2 7 7 7 8 8 9 9 9 1 1 1 1 1 1 1 1 23 23 23 23 23 23 23 23 3 3 3 3 3 3 3 3 - - 3 3 3 3 3 3 2 2 2 2 2 2 2 2

124

PARK DISTRICT OF OAK PARK, ILLINOIS MANAGEMENT LETTER

FOR THE FISCAL YEAR ENDED DECEMBER 31, 2018

April 18, 2019

Members of the Board of Commissioners Park District of Oak Park, Illinois

In planning and performing our audit of the financial statements of the Park District of Oak Park (the District), Illinois, for the year ended December 31, 2018, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure.

We do not intend to imply that our audit failed to disclose commendable aspects of your system and structure. For your consideration we herein submit our comments and suggestions which are designed to assist in effecting improvements in internal controls and procedures. Those less-significant matters, if any, which arose during the course of the audit, were reviewed with management as the audit field work progressed.

The accompanying comments and recommendations are intended solely for the information and use of the Board, Executive Director and senior management of the Park District of Oak Park, Illinois.

We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various District personnel. We would be pleased to discuss our comments and suggestions in further detail with you at your convenience, to perform any additional study of these matters, or to review the procedures necessary to bring about desirable changes.

We commend the finance department for the well-prepared audit package and we appreciate the courtesy and assistance given to us by the entire District staff.

Lauterbach & Amen, LLP LAUTERBACH & AMEN, LLP

PRIOR RECOMMENDATIONS

1. GASB STATEMENT NO. 74 FINANCIAL REPORTING FOR POST-EMPLOYMENT BENEFIT PLANS OTHER THAN PENSION PLANS AND GASB STATEMENT NO. 75 ACCOUNTING AND FINANCIAL REPORTING FOR POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS

Comment

In June 2015, the Governmental Accounting Standards Board (GASB) issued Statement No. 74, Financial Reporting for Post-Employment Benefits Plans Other Than Pension Plans, which applies to individual postemployment benefit plans, and Statement No. 75, Accounting and Financial Reporting for Post-Employment Benefits Other Than Pensions, which applies to the state and local government employers that sponsor the plans. The Statements apply to the reporting of other post-employment benefits, including medical, dental, life, vision and other insurance coverages provided by the employer post-employment. The Statements establish standards for measuring and recognizing liabilities, deferred outflows of resources, deferred inflows of resources, and expense/expenditures related to the other post-employment benefit plans, and specifically identify the methods and assumptions that are to be used in calculating and disclosing these OPEB accounts in the financial statements. The Statements also provide for additional note disclosures and required supplementary information and are intended to improve information provided by state and local government employers regarding financial support to their OPEB plans. GASB Statement No. 75 applies to the employer’s reporting of other post- employment benefit plans and is applicable to the District’s financial statements for the year ended December 31, 2018.

Recommendation

We recommended that the District reach out to the private pension actuary engaged to provide the OPEB actuarial calculations in order to confirm the timeline for implementation and to review requested materials that will be required in order to implement the provisions and requirements of the new Statements. Lauterbach & Amen, LLP will also work directly with the District to assist in the implementation process, including assistance in determining the implementation timeline with the District and private actuary, providing all framework for the financial statements in order to complete the implementation, and assist in answering any questions or concerns the District might have related to the implementation process or requirements.

Status

This comment has been implemented and will not be repeated in the future.

PRIOR RECOMMENDATIONS – Continued

2. FUNDS OVER BUDGET

Comment

Previously and during our current year-end audit procedures, we noted that the following funds had an excess of actual expenditures over budget for the fiscal year:

Fund 12/31/18 12/31/17

Recreation $ 10,652 160,848 Museum - 10,122 Special Recreation 1,635 35,510 Cheney Mansion 25,215 4,459

Recommendation

We recommended the District investigate the causes of the funds over budget and adopt appropriate future funding measures.

Status

This comment has not been implemented and will be repeated in the future.

Management Response

The Park District has seen tremendous program revenue growth over the last 7 years. This has caused the District to have higher than expected expenses as the program growth has outpaced program budgets. However, the District has generated more revenue than the amount of the expense overages. The 2019 budget has made adjustments to manage this expense growth.

PRIOR RECOMMENDATIONS – Continued

3. FUND NOT IN COMPLIANCE WITH FUND BALANCE POLICY

Comment

Previously and during our current year-end audit procedures, we noted the following fund with fund balance that was not in compliance with the Board approved fund balance policy:

Fund Balance Amount Not In Per 2017 Budget per CAFR Compliance

Special Recreation Fund Minimum Operating Expenditures $ 502,568 x 25% per policy 25% 125,642 64,827 60,815

Fund Balance Amount Not In Per 2018 Budget per CAFR Compliance

Special Recreation Fund Minimum Operating Expenditures $ 527,568 x 25% per policy 25% 131,892 110,948 20,944

Recommendation

We recommended the District investigate the fund balance and adopt future budgets to address these items not in compliance.

Status

This comment has not been implemented and will be repeated in the future.

Management Response

The District has seen surging demand for Special Recreation programming needs, especially for inclusion services. Due to this, the District is currently at the rate ceiling for taxation purposes. In the fiscal year 2019 budget, staff has an operational transfer from the Revenue Facilities Fund to help move closer to fund balance compliance. Financial projections anticipate that the District will be back into compliance in fiscal year 2020.

Memo

To: Kassie Porreca, Chair, Administration and Finance Committee Board of Park Commissioners

From: Diane Stanke, Director of Marketing and Customer Service

Cc: Jan Arnold, Executive Director

Date: June 13, 2019

Re: Park District Citizen Committee New Member Appointment

Statement

The Park District Citizen Committee was established in fall 2003, to oversee the development of the Comprehensive Master Plan. Since the plan’s completion, the charge of the PDCC has been to oversee the implementation of the Comprehensive Master Plan and the development and ongoing review of park site plans, as well as to provide a valuable communication channel between the Park District and the citizens of Oak Park. The Mission and Guiding Principles of the Park District Citizen Committee state the committee should include 11 members, two alternates, and two student representatives.

Discussion

There are currently 11 members and 1 alternate on the committee. Henry Boyce has expressed interest in joining the Park District Citizen Committee. Henry has a background in mental health and psychology and he is involved in the Progress Center for Independent Living. Henry wants to be more involved in the community and share his expertise.

Conclusion

The Administration and Finance Committee recommends that the Park Board approve the appointment of Henry Boyce as a member of the Park District Citizen Committee to serve a three-year term.

Park District of Oak Park 218 Madison Street ▪ Oak Park, Illinois 60302 ▪ ph: (708) 725-2000 ▪ fx: (708) 383-5702 ▪ www.pdop.org

IV.F

Memo

To: David Wick, Chair, Administration & Finance Committee Board of Park Commissioners From: Jan Arnold, Executive Director

Date: June 13, 2019

Re: Bi-Annual Review and Release of Closed Session Minutes

Statement

In accordance with the Open Meetings Act, the Board is required to review closed session minutes semi- annually to determine whether the need for confidentiality still exists as to all or parts of the minutes. The review includes all closed session minutes that have not previously been released for public inspection.

Minutes, or portions of minutes, will be made available for public inspection if the Board determines that confidential treatment is no longer required. It is again time for the Board to review closed session minutes.

Discussion

The Board Secretary, Executive Director, and General Counsel have reviewed the closed session minutes previously not released for August 21, 2014, September 25, 2014, and April 5, 2018, and new closed session minutes since the last review and release date for February 7, 2019, February 21, 2019, March 21, 2019, and April 4, 2019, and they have determined (A) that there is no longer a need for keeping the minutes of February 7, 2019, and February 21, 2019, confidential and (B) that the need for confidentiality still exists for the minutes of August 21, 2014, September 25, 2014, April 5, 2018, March 21, 2019, and April 4, 2019. Each of the Commissioners may review all of the closed session minutes and pass along their comments about confidentiality by June 12. I will assume that a Commissioner who does not contact me has agreed with the determination of the Board Secretary, myself, and General Counsel.

Conclusion

The Administration and Finance Committee recommends the Park Board approve and authorizes the release for the dates of February 7, 2019, and February 21, 2019; for which there is no longer a need for confidentiality for public inspection of those minutes on request.

Park District of Oak Park 218 Madison Street ▪ Oak Park, Illinois 60302 ▪ ph: (708) 725-2000 ▪ fx: (708) 383-5702 ▪ www.pdop.org V.A In partnership with the community, we enrich lives by providing meaningful experiences through programs, parks, and facilities.

Executive Director’s Report From the desk of Jan Arnold Friday, June 14, 2019

1. Upcoming Board Meetings – The June Regular Board Meeting is scheduled for Thursday, June 20, 2019, at the Hedges Administrative Center. The July Committee of the Whole Meeting is scheduled for Thursday, July 11, 2019, at the Hedges Administrative Center. The July Regular Board Meeting is scheduled for Thursday, July 18, 2019, at the Hedges Administrative Center. All meetings will begin at 7:30pm. At the end of my report are some events you may consider stopping by.

2. Concerts in the Parks – Concerts in the parks began Sunday evening, June 8, at 5:30pm. Zero waste volunteers have been recruited from GAC members. We look forward to a successful season of concerts.

3. Day In Our Village – Day In Our Village was held on Sunday, June 1, at Scoville Park, the PDOP had a tent and handed out reusable bags for our residents while answering many queries from our adult residents regarding the new Dole center, as well as information on our pools, parks and programs. This is the first year that Mills Park held our annual carnival where there was more room and many families attended and participated.

4. Pop-up Bike – The pop-up bike was introduced during the carnival at Mills Park on Day In Our Village where it was well received. The actual scheduled first day was Monday, June 10, where many children engaged with staff in activities.

5. Pool Openings – Rehm pool opened on Saturday, May 25, for the 2019 season. The day was thoroughly enjoyed with lap swimmers starting the day off and residents enjoying the new amenities the rest of the day. Thanks to all the pool staff for their planning ahead and good work for a successful summer. RCRC pool opened on Monday, June 3. Staff are looking forward to the warmer weather at the pools.

6. Summer Hiring – The Park District is finalizing the hiring of lifeguards, day camp counselors, landscape assistant, etc. Trainings and orientations are winding down. Annually the Park District hires over 400 seasonal team members.

7. YES Funds – I am happy to announce that the Foundation will be providing the PDOP $6,000 in YES funds for youth scholarships in 2019.

8. D97 Extended Camp Partnership – The PDOP will be partnering again with D97 to provide extended camp (noon – 6pm) for K-4th grade students who participate in the 2019 summer school program.

9. Paycom – Paycom training took place over March and the first Paycom check was issued April 5, all went well. Staff expanded use to include our job hiring replacing Applitrak in May. The team is working towards getting all the new summer hires on board.

10. Community Survey – Staff held the kick-off meeting for the 2019 Community Survey. We reviewed goals of the survey and discussed potential questions to our residents. The first draft for the PDOP to review was completed in mid-March. Distribution for the survey began Tuesday, April 23. Currently approximately 600 surveys have been completed. They are putting extra efforts into collecting renter responses as they have gotten many returns with no one living in the unit. High level analysis will take place in July with the staff to get a snapshot of the results. Full analysis will be presented to the Board in August.

11. Registration Software – The Park Board approved a contract with Amilia to provide the Park District with a new registration software system. We began a business assessment of the Park District with Amelia representatives and are excited to bring this improved platform to our residents. Staff training will occur in July and rollout is still on schedule for December 1st to support the Winter Program Registration.

12. Green Mountain - Sun Energy – The Park District signed an agreement with GM Sun Energy in July and launched the pledge campaign on August 1, 2018. The grant pledges exceeded the expectations and funding was released in 2018 for the projects. Staff opened bidding documents for water harvesting and solar components on October 26. Contracts were awarded to Windfree Solar for the solar and George’s Landscaping for the water harvesting. The solar panels are installed and the rain water system is completed and operational. All tanks are in place and connected, plumbing is run to all locations, and is fully functional. The bees are adjusting to their new habitat and challenges. Tea composting system should be in operation in June. Ribbon cutting will be Saturday, June 22, at 10am.

13. Carroll Center – The Park District held a community informational meeting on October 10, to discuss the Carroll Center addition planned for 2019. The addition will add needed classroom space for preschool and afterschool. The addition is planned to be built to the south of the center and the playground will be relocated to the east of the center. Tom Basset-Dilley Architects (TBDA) has been engaged as the building architect and Altamanu, Inc., for the landscape architect. The playground contract was approved on February 21. Bids for the facility were released on February 13, and opened on March 13. Staff reviewed all bids and chose to reject all bids due to cost. PDOP has engaged TBDA for construction management services and has re-bid the project out to individual subcontractors in an effort to save cost. The Park District will assume the role of General Contractor. All 10 trade bids were awarded at the Continued Board Meeting on June 6. Construction is scheduled to start in July with substantial completion March 1, 2020.

14. Rehm Pool Play Area Improvements – Innovation Landscape, Inc. (Contractor). The play area is completed with the new water play feature, benches and shade structures were a hit with the pool opening. Residents have been very positive with this addition and removal of the sand.

15. Dole Center – The Dole property become Park District Property on June 1, 2019; the property deed was signed by the VOP on May 31, 2019. The Catalpa tree was removed due to the health of the tree and overall risk to the community. A new 9” Oak was installed; it was saved from the VOP’s Madison Median Project. Numerous improvements will take place at Dole Center between June 22 – July 7, when the building is temporarily closed. The improvements include: handicap accessible door, painting, stair treads, flooring and much more. A contract was awarded for the flooring work, which will start on June 22. Currently the building is being painted and other small improvements are occurring in the evening hours.

16. Barrie Center Building Improvements – The PDOP has budgeted $115,000 for the building improvements scheduled at Barrie. These items were identified in the building assessments done in 2016. The PDOP went out to bid for flooring replacements on February 13, and bids were received on February 28. A contract was awarded to Johnson Flooring and construction started on March 23. The flooring was completed on Friday, March 29. Staff is currently adding an ADA bottle fill water fountain and interior ADA accessible entrance into the classroom. The kitchen renovation is taking place this weekend. Also, the installation of a new air sourced heat pump to replace the AC condenser will take place, this was a recommendation of the GAC.

17. Barrie Courts – I am happy to announce that the courts (basketball and pickleball) courts will open to the community on June 14. We are confident the court conditions will be much improved for basketball and the dedicated six pickleball courts well received.

18. Rehm Trains – The popular Rehm Trains have reopened on the weekends from 11am-1pm on Saturdays and Sundays.

19. Stevenson Park Improvements – Altamanu (Landscape Architect). The Park District has received notification of a $400,000 OSLAD grant for this project. Drawings and specifications were finalized on May 28. The project went out to bid on May 29, with bids due on June 14. Staff will seek a contract approval at the June 20, Regular Board Meeting. This project is expected to start July 29.

20. 2019 OSLAD Grants – IDNR announced that $29M in OSLAD grants will be eligible for application July 1 – August 19. Staff are preparing a project for consideration and will present to the Park Board at their June Board Meeting.

21. Positive Message Signs – The positive message signs have been installed throughout the Park system. I have already heard positive reactions for this effort.

22. NRPA Conference – The NRPA Conference is taking place September 24-26, 2019. The conference is being held in Baltimore, Maryland this year. David and Sandy will be attending.

2019  June 15 – Walk With a Doc – Lindberg Park from 9A-10A  June 16 – Concerts In The Park – Scoville Park from 5:30P-7P  June 20 – Regular Park Board Meeting- Hedges Administrative Center from 7:30P-9P  June 22 – Oak Park Conservatory 90th Anniversary – OPC from 10A-11A  June 23 – Concerts In The Park – Scoville Park from 5:30P-7P  June 26 - Parks & Conversation – Barrie Park from 6:30P-8P  June 27 – Telescope Night – Euclid Square Park from 9P-10P  June 30 – Concerts In The Park – Scoville Park from 5:30P-7P

V.B

November 2018

June 2019

ADMINISTRATION AND FINANCE

Kyle Cratty, Director of Finance  Business Operations staff as well Human Resources staff have been busy with the roll out of Paycom. Most of the modules have been rolled out, but many ‘just in time’ trainings are still occurring to get staff comfortable with the software.  Staff is beginning work on the 2020 budget timeline that will be presented to the board in July.  Amilia, the District’s new Recreation Software provider, was on-site the week of April 21, to complete the business assessment. Staff continue to work with Amilia on refining the setup. Staff is very excited about what this will bring to the District.  Staff is working through the updated version of the Capital Improvement Plan (CIP) and will bring that to the board in July.

Diane Stanke, Director of Marketing and Customer Service  Diane Stanke has joined the Board of Visit Oak Park.  Diane Stanke along with her team Cohorts from the Leadership Lab presented Oak Park Needs You, a proposal to encourage more underrepresented residents to get involved in governmental committees/commissions and elected positions.  Kristina St. Pierre and Kristi Braun have resigned from the Marketing & Communications department. Both of these exceptional employees made significant contributions to our department and our organization.  Preparations for the 2020 Gold Medal application are underway. VOP’s Joe Kreml will be producing our video and provided a video shoot workshop for the C & M staff.  Plans are underway for the Oak Park Conservatory’s 90th birthday and the 4th of July parade.  The PDOP is celebrating National Parks & Recreation month with a calendar of free activities.  Staff participated in the Go Green Days at the Farmers Market.

Melissa Martinez, Communications and Marketing Manager  The C&M Team did a Search Engine Marketing campaign (SEM) for Cheney Mansion rentals on google, promoting 15% off corporate rentals for the remainder of 2019. Campaign ran from May 17- May 23, for a total cost of $1,488. In this short time frame, we obtained the following: o 2 corporate events booked for June and August totaling $3,500 in revenue o 457,013 Impressions o 682 clicks through to the Cheney Mansion website  Parks Passport is now available! 3,000 parks passports have been distributed to PDOP summer campers, the Oak Park Public Library and PDOP facilities.

Scott Sekulich, Customer Service  Yea April Total r Redeemed 2018 $10,679.30 2019 $14,524.55

Year to Date (YTD) totals Family # Housholds Household Members Family Programs Year Total $ Approved s Using Approved Members Using Reg For 2018 $36,285.94 140 120 386 279 605 2019 $37,714.45 175 130 526 317 639

 Two Memorial Tree applications have been processed in April.  65 dog park permits have been purchased of which thirteen were new households for the Park District.  Scott Sekulich and Trina Hartzog have begun introductory training with Amilia the software which will replace Rectrac in December of 2019.

Paula Bickel, Director of Human Resources  329 new hires/rehires attended orientation.  15 employees attended ALICE Active Shooter trainings.  55 employees attended first aid training.  55 employees attended CPR/AED training.  Conducted the annual driver’s challenge for 42 staff that drive District vehicles.  Conducted training on transgender and gender diverse campers and preventing sexual abuse for 126 camp staff.  Implemented Applicant Tracking System through Paycom.  Working through additional Paycom implementation for benefit administration module.  Conducted “just in time” trainings with supervisors regarding applicant tracking system transactions in Paycom (open a new position, review job descriptions).  Finalizing the hiring process for over 250 summer seasonal staff.

PARKS AND PLANNING

Chris Lindgren, Superintendent of Parks and Planning  Staff are aerating athletic fields after spring soccer season.  Athletic fields have been over seeded with a Kentucky Bluegrass/Perennial Ryegrass blend.  Irrigation systems are all energized and ready for the summer.  Baseball infields are being edged to define the transition from the infield to the grass outfield. o Planted 15 new and replacement trees o Installed 11 new bulletin boards throughout parks o Coordinated volunteers to mulch trees at Mills & Taylor Parks

Susan Crane, Cheney Mansion and Special Events Special Events  Movies in the parked kicked off the season with “Ralph Wrecks the Internet” on May 18, with about 100 residents despite wet weather a little earlier in the day. Our next movie is Thursday June 20, featuring “Spiderman: Into the Spiderverse”.

Cheney Mansion  Wedding season kicked-off with three weddings this month. We are seeing an increase in smaller event rentals and hosted four smaller events in the month.  Our Mother’s Day tea had 50 participants for a tulip themed afternoon.  Cheney also hosted Sunday Funday Yoga Brunch indoors for 16 participants for an hour of yoga followed by brunch.  The end of the month brought the 4th annual Yappy Hour event partnering with the Animal Care League with human and canine treats and socializing outdoors on the grounds. We had about 80 human participants.  Rentals for 2019 continue to come in and are running about 85% to budget for 2019 and rentals for 2020 have begun to come in as well.

Patti Staley, Director of Horticulture  The Conservatory has welcomed 4,568 visitors the month of May averaging 147 visitors a day.  The Friends of the Oak Park Conservatory held their 30th annual Plant Sale the first weekend of May. A consistent crowd visited all weekend.  Fopcon brought in a gross of over $54,000 during the plant sale. Extra plants were donated to District 97 school gardens.  May marked a busy season of end-of-year school tours. District ’97 elementary schools and OPRF visited the Conservatory for docent led tours.

SPECIAL FACILITIES

Bill Hamilton, Superintendent of Special Facilities Rink and Pool  Camp Numbers: All in all, our camp revenue is up $28,006 from 2018. In comparison to our 2018 enrollment counts, Extended Camp has 93 more campers this year, Camp Splash has 91 more campers this year, and Skate and Swim has 30 more campers this year. We also are offering an early camp this year at that has 52 campers enrolled.  Ice Bears: Bantam White and Navy Ice Bears teams placed 1st and 2nd in the NWHL Spring Championships on Sunday, June 9. They faced each other in the finals with Bantam White taking the victory. Our Midget White team also won the NWHL Spring Championship on Sunday, June 9, as well over the Bruins.  Hockey Academy: Revenue is up $2,586 from Summer 2018.  Skating Academy: Synchro enrollment is up 46%, Basic 5 enrollment is up 22.92%, and the most all other programs are on par with the 2018 numbers.

Jamie Lapke, Program and & Operations Manager - Gymnastics  Summer registration began for the dual session summer Gymnastics program.  GRC held it’s first group booking for open gym, with 37 participants in the group.  Staff from WSSRA concluded a six week gymnastics session held on Sunday afternoons at the GRC.  The Park District of Oak Park was represented in the River Forest Memorial Day Parade. 40 gymnasts and four coaches participated in the parade this year.  The GRC was closed for Memorial Day.  Coaches Demarco and Violet certified in First Aid and CPR/AED.

Mike Loszach, Program Manager School Age/Teens  The Clubhouse afterschool program came to end with the last day on June 6. We are proud to have provided 250 children with a safe and fun afterschool option this year!  The Teen Scene Summer Camp and Summer Counselor in Training program is off to a strong start with 70 more total camp registrations than we had on this date in 2018.

Early Childhood  Our playschool/preschool/pre-kindergarten program came to an end on Friday May 24. Teachers concluded final parent-teacher conferences and are excited for classes to resume in September.  Our three early childhood summer camps (JR Spark, Adventure Weeks and Summer Stay & Play) are all very popular as we are serving over 90 students the first week of camp.

Nature/Adventure Programming  The Nature & Adventure summer camps are off to a strong start with record high registration. Our outdoor adventures camp enjoyed a fun horseback riding field trip the first week of camp!  Our Archery program continues to increase in popularity as the Try-It Family Archery program on Saturday, June 15, reached capacity.

Arts, Special Interest & Active Adults  The Yappy Hour Event took place at Cheney Mansion in partnership with the Animal Care League on May 29, with 85 people attending the event.  The SCAW Summer Camp is underway with more than 30 creative art workshops being offered to our participants.

Chad Drufke, Recreation Program Manager Fitness/Sports/Dance/Circus  The Fitness in the Park program has successfully launched and participation is maxed at 65. This month Dr. Grabler from Rush Oak Park Hospital is facilitating an educational workshop on breast health for those that attend class on June 13.  Fitness participation and revenue continues to exceed prior year, while maintaining a 4.9 star rating out of 425 reviews on MINDBODY.  The “Wellness Matters” signage installation in 10 parks was delayed due to weather, but will be up this month. We will be introducing them to the community via a social media campaign leading into National Parks & Rec Month in July.  Circus camp began this week and reached max capacity, including two CITs. Nadea Ross was promoted to Camp Coordinator after holding the Camp Counselor position for 4+ years.  Dance continues to exceed prior year in both revenue and participation through the Spring session. Youth Dance increased by 22 participants over 2018.

Youth Sports  We are just around the corner from starting out 2019 Sports Summer Camp Season, with over 130+ various sports camp sessions, we are sure to have something for everyone.  Wrapped up what was a very wet and soggy outdoor spring sport season. Over 75% of youth sports programs were impacted by rain. Classes that should have wrapped up in the beginning of May will be running through the middle of June.  Financially we are still trending the right direction through the first third of 2019 grossing 518k against a budget of 452k. Compared to last year at this point, actual revenue was 495k.

Adult Sports/Martial Arts  Fall adult softball and soccer league registration starts Tuesday, June 11. League play will start in mid- August.  Mid-year belt testing took place for the taekwondo program. Belt testing will take place in December as well.  We have started reaching out to D97 and D200 for school usage for the 2019-20 school year for our youth and adult sports programming.  Adult sports revenue is exceeding revenue at this same point in 2018. V.C

Memo To: Kassie Porreca, Chair, Administration and Finance Committee Board of Park Commissioners

From: Illiana De La Rosa, Finance Manager Kyle Cratty, Director of Finance

Cc: Jan Arnold, Executive Director

Date: June 13, 2019

Re: May 2019 Revenue Expense Report

Statement Attached with this memo are the May Revenue and Expense reports. The two reports are the Revenue Expense Report by Fund as well as the Summarized Revenue Expense Report. The Revenue Expense Report by Fund provides detail by revenue or expense type by fund. The Summarized Revenue Expense Report includes a snapshot by area of overall revenues and expenses. The Health Insurance Fund is a non-operating internal service fund and to better reflect this difference it is split into a separate section on each report.

The May Revenue Expense Reports highlights include:

Summarized Revenue Expense Report  Rink Revenue is down year-to-date due to lower pool pass sales because of the cooler weather this season.  Sponsorships in advertisements have reached over half of budgeted for 2019 through May.  Adult Athletics performing well, with growth in pickle ball and additional programming in ninja warriors and boxing.

Revenue and Expense Report - by Fund  Both wages and benefits are up compared to 2018 due to higher staffing levels because of program growth throughout the organization. The growth in program revenue offsets this expense increase.  Intergovernmental revenue up compared to budget due to a TIF Rebate in early May for $57,718.  Miscellaneous Income up from prior years due to sound investments generating over $10k in interest income compared to last year-to-date April.  Fees and charges are down due to the number of wedding bookings at Cheney Mansion and loss of rink rentals however, rink program revenue is up.  Cool Weather is negatively affecting pool pass sales.

Year-Long Highlights  The Facilities budget was consolidated into the Parks and Planning department. This allocation will produce higher revenue and expenses throughout the year for Parks and Planning as compared to previous years.  The Dog Park budget was consolidated into the Special Facilities Maintenance budget, minimal revenue is anticipated due to elimination of the Dog Park fee for residents.

Park District of Oak Park 218 Madison Street ▪ Oak Park, Illinois 60302 ▪ ph: (708) 725-2000 ▪ fx: (708) 383-5702 ▪ www.pdop.org May 2019 Revenue and Expense Report - by Fund Operating Funds Special Capital Cheney Corporate IMRF Liability Audit Recreation Museum Special Rec May Total Budget YTD Actual YTD Prior YTD Facilities Projects Mansion

Taxes $ 22,683 $ 1,950 $ 1,995 $ 104 $ 20,600 $ 270 $ 3,028 -$ $ - -$ $ 50,630 $ 4, 868,998 $ 5,004,774 $ 4,872,976 Fees and Charges $ 19,666 -$ -$ -$ $ - -$ -$ $ 222,458 $ - $ 39,100 $ 281,224 $ 1, 006,603 $ 890,707 $ 1,102,080 Intergovernmental $ 42,775 -$ -$ -$ $ - -$ -$ -$ $ 57,718 -$ $ 100,493 $ 98,883 $ 182,792 $ 209,817 Miscellaneous Income $ 50,028 -$ $ 148 -$ $ 7,606 -$ -$ $ 10,419 $ - -$ $ 68,201 $ 133,616 $ 246,662 $ 198,840 Sponsorship & Donations $ 3,918 -$ -$ -$ $ 23,389 -$ -$ -$ $ 20,985 -$ $ 48,292 $ 28,256 $ 80,428 $ 39,103 Other Financing Sources $ - -$ -$ -$ $ - -$ $ 2,417 -$ $ 161,455 -$ $ 163,872 $ 819,358 $ 819,358 $ 892,773 Program Revenue $ 480 -$ -$ -$ $ 360,565 -$ -$ $ 197,862 $ - $ 2,177 $ 561,084 $ 3, 856,322 $ 4,147,735 $ 3,927,305 Total Revenue $ 139,551 $ 1,950 $ 2,143 $ 104 $ 412,160 $ 270 $ 5,445 $ 430,740 $ 240,158 $ 41,277 $ 1,273,797 $ 10,812,036 $ 11,372,456 $ 11,242,893

Wages $ 272,299 -$ $ 7,200 -$ $ 244,153 -$ -$ $ 182,965 $ - $ 10,584 $ 717,201 $ 2, 511,145 $ 2,380,449 $ 2,077,561 Contractual Services $ 50,931 -$ $ 4,545 $ 14,900 $ 66,336 -$ -$ $ 27,041 $ - $ 644 $ 164,396 $ 1, 062,118 $ 989,553 $ 813,904 Materials and Supplies $ 20,188 -$ $ 821 -$ $ 18,148 -$ -$ $ 50,182 $ - $ 120 $ 89,459 $ 417,506 $ 305,428 $ 317,620 Benefits $ 53,493 $ 35,146 -$ -$ $ - -$ -$ -$ $ - -$ $ 88,640 $ 324,709 $ 343,045 $ 290,461 Miscellaneous Expense $ 6,789 -$ -$ -$ $ 21,297 -$ -$ $ 942 $ - -$ $ 29,028 $ 185,079 $ 122,519 $ 130,460 Debt Service $ - -$ -$ -$ $ - -$ -$ -$ $ - -$ $ - $ - $ - $ - Utilities $ 24,128 -$ -$ -$ $ 1,895 $ 893 -$ $ 25,960 $ - $ 952 $ 53,828 $ 200,305 $ 202,925 $ 177,858 Other Financing Uses $ 35,211 -$ -$ -$ $ 141,313 -$ -$ $ 55,846 $ - $ 2,098 $ 234,468 $ 1, 172,340 $ 1,172,341 $ 1,233,566 Capital Projects $ - -$ -$ -$ $ - -$ -$ -$ $ 43,774 -$ $ 43,774 $ 777,500 $ 168,257 $ 254,964 Total Expense $ 463,040 $ 35,146 $ 12,566 $ 14,900 $ 493,142 $ 893 $ - $ 342,935 $ 43,774 $ 14,398 $ 1,420,793 $ 6,650,703 $ 5,684,517 $ 5,296,392

Net $ (323,489) $ (33,196) $ (10,423) $ (14,796) $ (80,981) $ (623) $ 5,445 $ 87,805 $ 196,384 $ 26,879 $ (146,996) $ 4,161,334 $ 5,687,940 $ 5,946,501

Non- Operating Funds Health May Total Budget YTD Actual YTD Prior YTD Insurance Taxes $ - -$ -$ -$ $ - Fees and Charges $ 11,680 $ 11,680 $ 62,664 $ 56,977 $ 54,520 Intergovernmental $ - -$ -$ -$ $ - Miscellaneous Income $ - -$ -$ -$ $ - Sponsorship & Donations $ - -$ -$ -$ $ - Other Financing Sources $ 70,596 $ 70,596 $ 352,983 $ 352,982 $ 340,793 Program Revenue $ - -$ -$ -$ $ - Total Revenue $ 82,276 $ 82,276 $ 415,646 $ 409,960 $ 395,313

Wages $ - -$ -$ -$ $ - Contractual Services $ - -$ -$ -$ $ - Materials and Supplies $ - -$ -$ -$ $ - Benefits $ 78,406 $ 78,406 $ 427,050 $ 321,342 $ 357,471 Miscellaneous Expense $ 123 $ 123 -$ $ 366 $ 104 Debt Service $ - -$ -$ -$ $ - Utilities $ - -$ -$ -$ $ - Other Financing Uses $ - -$ -$ -$ $ - Capital Projects $ - -$ -$ -$ $ - Total Expense $ 78,528 $ 78,528 $ 427,050 $ 321,708 $ 357,574

Net $ 3,748 $ 3,748 $ (11,404) $ 88,251 $ 37,739 May 2019 Summarized Rev Exp Report

May-19 Budget YTD Actual YTD Prior YTD Operating Funds

Corporate Fund 100000 Administration Revenue $115,174 $2,326,885 $2,477,736 $2,142,524 Expense $211,614 $933,658 $881,920 $780,362 Net ($96,440) $1,393,227 $1,595,816 $1,362,162

10++35 Conservatory Revenue $12,908 $38,400 $55,236 $48,782 Expense $32,393 $145,514 $127,859 $112,130 Net ($19,486) ($107,114) ($72,623) ($63,348)

100050 Parks and Planning (as of 2019, consolidated Facilities budget) Revenue $11,469 $84,702 $79,720 $82,274 Expense $219,032 $943,747 $856,164 $713,519 Net ($207,564) ($859,045) ($776,444) ($631,245)

Total Corporate Revenue $139,551 $2,449,987 $2,612,692 $2,273,580 Expense $463,040 $2,022,919 $1,865,943 $1,606,011 Net ($323,489) $427,068 $746,749 $667,568

IMRF Fund 150000 Revenue $1,950 $187,701 $192,787 $245,354 Expense $35,146 $127,313 $125,426 $129,128 Net ($33,196) $60,388 $67,361 $116,226

Liability Fund 160000 Revenue $2,143 $191,725 $197,900 $185,281 Expense $12,566 $52,396 $44,529 $45,002 Net ($10,423) $139,330 $153,371 $140,278

Audit Fund 170000 Revenue $104 $9,982 $10,266 $10,441 Expense $14,900 $14,850 $14,900 $14,450 Net ($14,796) ($4,868) ($4,634) ($4,009)

Recreation Fund 200000 Administration Revenues $28,445 $1,980,300 $2,077,461 $2,206,053 Expense $229,351 $977,517 $992,910 $945,575 Net ($200,906) $1,002,784 $1,084,551 $1,260,478

Page 1 May 2019 Summarized Rev Exp Report

May-19 Budget YTD Actual YTD Prior YTD 200005 Communications Revenue $23,150 $18,356 $43,385 $19,091 Expense $64,524 $237,314 $215,619 $176,289 Net ($41,374) ($218,958) ($172,234) ($157,198)

20++51 Customer Service Revenues $0 $0 $0 $0 Expense $44,021 $158,591 $155,760 $136,623 Net ($44,021) ($158,591) ($155,760) ($136,623)

201025 Fitness Revenue $28,573 $136,936 $154,017 $156,696 Expense $11,550 $73,906 $70,029 $65,810 Net $17,023 $63,030 $83,988 $90,886

201026 Youth Athletics Revenue $107,776 $533,778 $601,267 $544,917 Expense $12,100 $81,454 $68,065 $50,075 Net $95,676 $452,324 $533,203 $494,842

201027 Adult Athletics Revenue $12,745 $85,519 $97,984 $86,730 Expense $9,683 $24,452 $24,321 $18,131 Net $3,062 $61,067 $73,664 $68,600

201029 Teen Revenue $16,967 $66,120 $65,938 $53,131 Expense $1,657 $8,966 $7,556 $7,047 Net $15,310 $57,154 $58,382 $46,084

201061 Community Programs Revenue $127,684 $1,123,985 $1,162,464 $1,037,817 Expense $62,396 $263,732 $204,970 $186,320 Net $65,288 $860,253 $957,494 $851,497

201062 Fine Arts Revenue $56,986 $427,723 $430,630 $436,992 Expense $16,455 $65,536 $52,015 $54,188 Net $40,531 $362,188 $378,615 $382,804

Page 2 May 2019 Summarized Rev Exp Report

May-19 Budget YTD Actual YTD Prior YTD 201063 Early Childhood Revenue $9,833 $286,163 $279,291 $269,000 Expense $41,404 $137,583 $136,275 $115,799 Net ($31,571) $148,580 $143,016 $153,201

Total Recreation Revenue $412,160 $4,658,880 $4,912,437 $4,810,427 Expense $493,142 $2,029,051 $1,927,519 $1,755,856 Net ($80,981) $2,629,830 $2,984,918 $3,054,571

Museum Fund 210000 Revenue $270 $25,925 $26,662 $26,101 Expense $893 $25,048 $22,517 $20,320 Net ($623) $877 $4,146 $5,781

Special Recreation Fund 220000 Revenue $5,445 $303,280 $311,416 $297,918 Expense $0 $253,250 $242,275 $231,869 Net $5,445 $50,029 $69,142 $66,049

Special Facilites Fund 250000 Administration Revenue $0 $0 $0 $0 Expense $78,659 $337,182 $318,948 $429,631 Net ($78,659) ($337,182) ($318,948) ($429,631)

2519++ Pools Revenue 207,544 615,204 498,904 $625,003 Expense 30,099 34,702 57,838 $38,437 Net $177,445 $580,502 $441,066 $586,566

2520++ Rink Revenue $122,227 $839,943 $916,378 $959,787 Expense $40,737 $188,275 $188,749 $174,382 Net $81,490 $651,668 $727,629 $785,406

Page 3 May 2019 Summarized Rev Exp Report

May-19 Budget YTD Actual YTD Prior YTD 2524++ Gymnastics Revenue $98,109 $564,089 $638,593 $636,730 Expense $87,445 $387,583 $331,030 $306,585 Net $10,664 $176,506 $307,563 $330,145

2550++ Maintenance (as of 2019, consolidated Dog Park budget) Revenue $510 $864 $2,000 $5,513 Expense $100,366 $321,813 $292,283 $224,279 Net ($99,856) ($320,949) ($290,283) ($218,766)

2557++ Concessions Revenue $2,349 $20,403 $12,467 $20,220 Expense $5,630 $15,265 $11,693 $7,483 Net ($3,281) $5,138 $774 $12,737

Total Special Facilities Revenue $430,740 $2,040,503 $2,068,341 $2,247,253 Expense $342,935 $1,284,819 $1,200,542 $1,180,797 Net $87,805 $755,684 $867,800 $1,066,457

Capital Projects Fund 700000 Revenue $240,158 $807,275 $899,181 $983,564 Expense $43,774 $777,500 $168,257 $254,964 Net $196,384 $29,775 $730,924 $728,600

Cheney Mansion Fund 850000 Revenue $41,277 $136,778 $140,772 $162,976 Expense $14,398 $63,557 $72,608 $57,995 Net $26,879 $73,221 $68,164 $104,981

Non-Operating Funds

Health Insurance Fund 500000 Revenue $82,276 $415,646 $409,960 $395,313 Expense $78,528 $427,050 $321,708 $357,574 Net $3,748 ($11,404) $88,251 $37,739

Page 4 VI.B.1

Memo To: Sandy Lentz, Chair, Parks and Planning Committee Board of Park Commissioners

From: Chris Lindgren, Superintendent of Parks & Planning Date: June 17, 2019 Re: Stevenson Park Renovation Contract

Statement Stevenson Park was acquired by the Village of Oak Park in 1916 and named after author Robert Louis Stevenson. The Park District entered into a 99-year lease agreement with the Village in 2006, rather than purchasing the property outright, because the park contains two underground water reservoirs. The center was built in 1965. The second water reservoir was installed in the eastern part of the park in 2002. Other park features include a baseball diamond, multi-purpose field, and a skateboard activity area.

The 2019 CIP has funding slated for the construction improvements to the playground and entrance. Improvements include a handicap accessible entrance on the west side of the park and a continuous walking path on the east side of the park along with a new playground with handicap accessible surface, outdoor table tennis, hit/kick wall, and a bio swale.

Discussion Altamanu, Inc. created the Stevenson Park Master Plan in 2010. Altamanu, Inc. will provide the Landscape Architectural Services and SMP Group Design Associates, LLC will provide Civil Engineering scope items as related to the design.

The 2019-2020 CIP has only $400,000 allocated for construction costs for Stevenson Park in 2019, but this does not include the expanded scope with the recent award of the $400,000 OSLAD grant. The estimated budget is set at $958,000 for the total project, which includes using $158,000 in savings from the Cheney site wall projects and the savings at Rehm pool. The project went out to bid on May 29, and two bids were received on June 14. The low bidder is Hacienda Landscaping at $973,121 which is over budget. Staff will work with the contractor to value engineer some of the aspects of the project in order to get within our budgeted amount. Staff are happy with past experience working with Hacienda and their ability to provide a quality finished project on time. Construction is scheduled to start at the end of July, and substantial completion is expected on November 15, 2019.

Conclusion The Administration and Finance Committee recommend the Park Board give the Executive Director the authority to negotiate a contract with Hacienda Landscaping, Inc., from Plainfield, IL not to exceed $958,000.

Park District of Oak Park 218 Madison Street ▪ Oak Park, Illinois 60302 ▪ ph: (708) 383-0002 ▪ fx: (708) 383-5702 ▪ www.pdop.org

Designation of July as Park and Recreation Month

WHEREAS parks and recreation programs are an integral part of communities throughout this country, including Oak Park; and

WHEREAS our parks and recreation are vitally important to establishing and maintaining the quality of life in our communities, ensuring the health of all citizens, and contributing to the economic and environmental well-being of a community and region; and

WHEREAS parks and recreation programs build healthy, active communities that aid in the prevention of chronic disease, provide therapeutic recreation services for those who are mentally or physically disabled, and also improve the mental and emotional health of all citizens; and

WHEREAS parks and recreation programs increase a community’s economic prosperity through increased property values, expansion of the local tax base, increased tourism, the attraction and retention of businesses, and crime reduction; and

WHEREAS parks and recreation areas are fundamental to the environmental well- being of our community; and

WHEREAS parks and natural recreation areas improve water quality, protect groundwater, prevent flooding, improve the quality of the air we breathe, provide vegetative buffers to development, and produce habitat for wildlife; and

WHEREAS our parks and natural recreation areas ensure the ecological beauty of our community and provide a place for children and adults to connect with nature and recreate outdoors; and

WHEREAS the U.S. House of Representatives has designated July as Parks and Recreation Month; and

WHEREAS Oak Park recognizes the benefits derived from parks and recreation resources

NOW THEREFORE, BE IT RESOLVED BY Park District of Oak Park that July is recognized as Park and Recreation Month in the Oak Park.

PASSED this day of 2018.

AYES: ______

NAYS: ______

ABSENT: ______

APPROVED this day of 2018.

______Sandy Lentz, Board President