BUDGET SUMMARY 2017 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO Chicago Park District Illinois For the Fiscal Year Beginning January 1, 2016 Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Chicago Park District, Illinois for its annual budget for the fiscal year beginning January 1, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 2017 Chicago Park District Budget Summary Citizens of Chicago, I am pleased to present the Chicago Park District’s 2017 Budget. The $449.4 million spending plan showcases our commitment to Mayor Rahm Emanuel’s Building on Burnham vision, a comprehensive strategy to invest in the lakefront, river, natural areas and recreational opportunities in neighborhoods across the city. Our goal is to see every park brimming with children, families and seniors, and every program filled to capacity. In order for that to happen, we must continue to take a thoughtful approach to the decisions and investments that we make in all communities. The 2017 budget does just that. The 2017 budget delivers by expanding existing programming and creating new opportunities that keep residents of all ages active and engaged. It funds the creation of the new Community Sports Unit to focus on youth and teen sports programming specifically aligned to partner with sister agencies, non-profits, and other youth-serving organizations throughout all 77 community areas. This unit’s first mission is to protect the need for sports programming in CPS elementary schools through an intergovernmental collaboration that connects parks and schools. We will tap into the synergies between CPS and parks and our expertise in recreation to best serve the city’s youth. The 2017 budget also supports the expansion of high-demand programs. In particular, Special Recreation programming sites will be added, the Chicago Park District will improve Inclusion training for all park staff with the goal of increasing opportunities and accessibility. The District will also expand nature programming to encourage utilization of recently completed amenities, such as Big Marsh, the Burnham Wildlife Corridor and the Eleanor Boathouse. The 2017 spending plan is approximately $8.7 million lower than the FY2016 adopted budget. When adjusting for the supplemental pension contribution that was required in 2016 but not 2017, the 2017 spending plan is approximately $3.8 million, or a very modest 0.9%, higher than the 2016 adopted budget. It also funds increases in personnel hours needed to accommodate new facilities and/or program growth in Community Sports, Eleanor Boat House, Big Marsh, Special Recreation, nature programming, risk management and to achieve savings/efficiencies. At $303 million, property taxes and personal property replacement tax make up the majority of Chicago Park District revenues. For the tenth time in eleven years, the Chicago Park District budget comes with no property tax increase. Programs will face a modest hike yet they remain affordable and families in need will still be able to access nearly $3 million in financial assistance. We remain the best deal in town, and no child will be turned away for their family’s inability to pay. Cost savings and efficiencies in excess of $5.7 million were pursued in an effort to create a balanced budget. Chicago's park system is vital to the overall health of all communities. Building on Burnham will continue to serve as a road map as we work to deliver the best in parks and recreation throughout Chicago. Sincerely, Michael P. Kelly General Superintendent & CEO Chicago Park District 1 2017 Chicago Park District Budget Summary Contents Organizational Chart ..................................................................................................................................... 3 Economic Outlook ....................................................................................................................................... 5 2017 Operating Budget Summary ................................................................................................................ 6 Demographics............................................................................................................................................. 11 Mission & Core Values ................................................................................................................................ 16 Fund Structure ............................................................................................................................................ 20 Financial Policies ........................................................................................................................................ 22 Budget Process ........................................................................................................................................... 25 Fund Balance .............................................................................................................................................. 26 Operating Budget - Detailed Revenue ........................................................................................................ 29 Property Tax ........................................................................................................................................... 29 Personal Property Replacement Tax (PPRT) ...........................................................................................31 Grants, Donations and Sponsorships ..................................................................................................... 32 Privatized Contracts ............................................................................................................................... 35 Program Revenue ................................................................................................................................... 40 Rentals and Permits ............................................................................................................................... 40 Operating Budget - Detailed Expenses ....................................................................................................... 41 Personnel ............................................................................................................................................... 41 Debt Service ........................................................................................................................................... 43 Utilities ................................................................................................................................................... 44 Remittance to Aquarium, Museum and Zoo ..........................................................................................45 Long Term Financial Planning ..................................................................................................................... 46 Capital Improvements ................................................................................................................................ 47 Debt Administration ..................................................................................................................................... 5 Departmental Budget Summaries .............................................................................................................. 58 Park Administration and Programming ..................................................................................................59 Community Recreation .......................................................................................................................... 66 Operations ............................................................................................................................................. 77 Executive Office ...................................................................................................................................... 89 Legal ....................................................................................................................................................... 93 Technology ............................................................................................................................................. 95 Administration ....................................................................................................................................... 97 Finance ................................................................................................................................................. 104 Glossary .................................................................................................................................................... 112 2 2017 Chicago Park District Budget Summary Chicago Park District Organization Chart Board of Commissioners Office of the Office of the Inspector General Ethics Officer Secretary Audit General Superintendent & Chief Executive Officer External Affairs Chief Administrative Chief Operating