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