2020 FISCAL YEAR BUDGET - phparks.org

2020 FISCAL YEAR BUDGET January 1, 2020 to December 31, 2020

31

Prospect Heights Park District Proposed Fiscal Year 2020 Budget

Fiscal year January 1, 2020 – December 31, 2020

Park Board of Commissioners

Tim Jones, President

Terry Curtis, Vice President

Ellen Avery, Secretary

Vicki Carney, Treasurer

Karl Jackson, Commissioner

Eric Kirste, Commissioner

Betty Cloud, Commissioner

Prospect Heights Park District

110 West Camp McDonald Rd

Prospect Heights, IL 60070

847-394-2848

www.phparks.org

Table of Contents

SUBJECT PAGE Mission

Profile 1

History 1

Governance 1

Boundaries 1

Population and Demographics 1

Real Estate 2

Tax Rate 2

Fiscal Year Budget 2

Park Resources 2

Facilities and Affiliations 3

Intergovernmental Agreements 4

Staff 4

Industry Affiliations 4

Contact 5

Organizational Chart 6

Budget Message 7

Budget Summary 10

Budget Process 11

Fund Structure 12

Account Structure 14

Budgetary Control and Accounting Policies 15

Debt 17

Tax Levy 18

Comprehensive Master Plan 18

Capital 19

Employee Statistics 19

FY2020 Budget Detail Explanation 21

Table 1 FY 2020 Detail Budget 25

Table 2 FY 2020 Department Budget in Summary 82

Table 3 FY 2020 Capital Budget 86

Table 4 2020 Budget and Appropriation Ordinance 88

Prospect Heights Park District Profile

Mission

“… enhance the quality of life for all residents of the District through the development and maintenance of park lands and facilities utilizing available resources, as well as to promote community involvement through a variety of recreation programs, educational opportunities and special events”.

History: The District was created by referendum conducted in November 1966 and

incorporated in 1967. The District’s early roots were developed by two active

organizations: Prospect Heights Lions Club and Prospect Heights Fieldhouse

Association. It was the intent of these two organizations to protect the area from being

annexed to other park systems and to save the pool that was built in 1955 by the

Prospect Heights Lions Club. The District purchased the swimming pool from the Lions

Club in 1968.

The recreation center is named in memory of Gary Morava, Prospect Heights resident

and gymnast, who attended Southern Illinois University. The recreation building was in

the midst of construction in 1974 when Morava died from a severed spinal cord while

warming up on a trampoline. Within two years of his passing, Park District officials

dedicated the new recreation center in Gary Morava's name.

The Park District purchased three buildings several years later: the Administration

building 104 W. Camp McDonald Road in 1990, the Dundy family home 101 Elm Street

in 1993 and the Old Orchard Country Club 700 West Road in Mt Prospect in 1999. The

intent was to convert the Dundy home into a maintenance garage but that did not occur.

The home was demolished and is now open green space in Lions Park. The District

also owned an admin/maintenance building on Prospect Court that was later

demolished and sold.

Governance: The Park Board is comprised of seven elected District residents who

serve as commissioners. They are elected at-large and serve four-year terms, with

elections every two years. They establish policy and procedure and appoint the Board

Secretary, Executive Director, Park Attorney and Auditor. Board meeting are held on

the fourth Tuesday of each month at 7:00 p.m.

Boundaries: The Park District serves most of the City of Prospect Heights, a small

portion of the Villages of Mount Prospect, Arlington Heights and Wheeling.

Population & Demographics: As of August 2017, per the Esri Business Analyst, the

U.S. Census Bureau data, and U.S. Census Bureau’s American Community Survey: The Park District’s population is 11,224 with 4,965 households.

1

As of July 2017, the City of Prospect Heights population was 16,180 with 64% White,

33.4%Hispanic and 8.8% Asian. The Park District does not have data specifically for

Prospect Heights or the small portion of the Villages of Mount Prospect, Arlington

Heights and Wheeling that fall within the Park District boundaries.

Real Estate: The 2018 Equalized Assessed Valuation (EAV) of real estate is

$348,720,895. This represents the property value on which real estate taxes are levied.

This is the total taxable value of all property in the District.

Tax Rate: The 2018 tax rate was $0.871 per $100 of assessed value.

Fiscal Year Budget: The fiscal year begins January 1 and concludes on December 31.

The total budget for 2020 is $(140,535) a planned use of reserves to utilize the minor

funds’ balances and for capital projects. Revenue is budgeted at $6,404,608, operating

expenditures at $6,022,643 and capital improvement total $522,500.

Park Resources: In addition to the 26,000 square foot recreation center, the District

developed 14 park sites, owns and leases 71 acres of park land and a 100 acre golf

course.

Notes pertaining to six particular park sites:

• The District leases School Street Park from Cook County.

• Country Gardens contains a ComEd Right-of-Way. The District leases this right-

of-way from ComEd in order to naturally restore the property. ComEd provided

funds to restore the 5 acres of prairie habitat along the bike paths and right-of-

way.

• The District obtained the title to Somerset Park from the City of Prospect Heights

by quit claim deed in February of 1991. The City obtained the property in May of

1990 from the developer of the Estates of Somerset Park (Dover Development)

pursuant to the terms of the land dedication ordinance in effect at that time. The

land was utilized as public open space and for walking trails by the City, and that

use was continued by the District after its acquisition of the land.

• In 2000, Illinois Department of Natural Resources (IDNR) helped fund a joint

project between the District and the Wheeling Park District to create a community

park site out of two under-utilized neighborhood park areas: John Muir Park and

Pleasant Run Park (a Wheeling park site).

• In 2017, a Nature Preserve was developed in Lions Park through a grant from

ComEd which was matched by the City and the District; this two acre parcel,

between Pine and Elm - just north of the tennis courts, was developed into an

interpretive nature park. With its proximity to the Prospect Heights Library and

Eisenhower Elementary School, this area allows opportunity to enhance a hands-

on extension of many classroom science activities and nature education

programs. Hiking paths, interpretive signage and an interactive bridge to create

passage from the upper region to the lower region was installed.

2

Facilities and Affiliations: The Gary Morava Recreation Center (GMRC) provides a

full size basketball court, locker rooms, fitness center, fitness studio, dance room,

meeting rooms with full-size kitchens, and a racquetball court. The two large meeting

rooms and gymnasium are available for private rental as well. The aviary in the lobby

was donated in 1996 by the Papandrea family in loving memory of John Louis

Papandrea who passed away at the age of 23.

The outdoor Lions Park Pool features a zero-depth area, kiddie slide, water slide, spray

area, and lap swim lane. The pool is open 10 weeks a year to provide open swim, swim

lessons and morning lap swim. It is also available for private rental on weekends. It is

home to the Prospect Park District’s Typhoon Swim Team which is part of the Northern

Illinois Swim Conference (NISC) C/D division. The entire conference is comprised of 22

teams, divided into four divisions, with an average of 40 individuals on the Typhoon

Swim Team.

The fitness center in the GMRC features including a variety of fitness machines, various

weight machines and free weights. The amenities include a sauna, showers, towel

service plus access to the locker room, open gymnasium and racquetball court,

depending on membership type.

The Park District provides a variety of programs which include dance, athletics, summer

camp, fitness classes and special events for all ages. The District offers over a dozen

special events throughout the year with the June Block Party and October Spookfest

being the most popular.

The District has a Tree for Life program which allows individuals to honor a loved one, a

cherished organization or commemorate a special event by donating a tree to the

Prospect Heights community. Donated trees are planted in one of the District's fourteen

parks or OOCC. All tree donations are acknowledged with a personalized engraved

gold leaf which is displayed on a plaque at the GMRC.

OOCC offers 18-hole golf course, manicured and landscaped grounds, ponds,

fountains, trees and flowered paths. Leagues and private lessons are available. The

clubhouse houses a pro-shop, a fireplace, a bar and a ballroom with floor to ceiling

windows which can seat 400 guests. During 2019 extensive renovations were

completed in the bar, ballroom, women’s locker room and the food and beverage

operation was brought in house.

The District works with the volunteer parent led Prospect Heights Youth

Baseball/Softball league (PHYBS) to offer baseball, T-ball and softball programs in the

community for boys and girls ages 6 to 15.

The District works with the mayoral appointed Prospect Heights Natural Resources

Commission (NRC) to provide natural restoration throughout the parks.

3

Intergovernmental agreements: In 1979, the District signed its first school co-op

agreement with School District 23 to provide facilities for the District to use.

In 2001, a partner resident agreement with Mount Prospect and River Trails Park

Districts was created. Residents of the Prospect Heights Park District are entitled to

utilize Mount Prospect and River Trails Park District facilities and participate in

programs offered at these Districts at resident rates. There is also a resident rate for

daily fees at Old Orchard Country Club, Mount Prospect Golf Course and Rob Roy Golf

Course.

In 2003, the District entered into an agreement with the Wheeling Park District to jointly

develop the District’s John Muir Park and Wheeling’s Pleasant Run Park. These two

parks are adjacent and which offers more soccer fields, softball fields, walking paths,

playground area and parking available to residents of either community.

In 2007, the District entered into an agreement with the Prospect Heights Library District

to jointly purchase an electronic message board, located at the northwest property of

Camp McDonald Road and Elm Street.

In 2015, the District signed a five-year contract with St. Viator High School to develop a

short game practice area at the golf course for the St. Viator’s boys and girls golf teams.

Staff: The District currently employs 21 full time, 34 part time and 134 seasonal staff.

Industry Affiliations: The District is a member of NRPA, IPRA, SPRA, IAPD, NWSRA,

PDRMA, IMRF

National Recreation and Park Association (NRPA) serves the professional needs of

those working at park and recreation agencies throughout the nation.

Illinois Parks and Recreation Association (IPRA) serves the professional needs of those

working at park and recreation agencies throughout the state through year-round

education, networking and special events.

Suburban Parks and Recreation Association (SPRA) is an affiliate of Illinois Park and

Recreation Association offering opportunities for networking, educational workshops,

resource materials/equipment, scholarships/recognition opportunities, and professional

development through board service and leadership.

Illinois Association of Park Districts (IAPD) serves the District through advancing board

members and staff in their ability to provide outstanding park and recreation

opportunities, preserve natural resources and improve the quality of life for all people in

Illinois.

The District is a member district in good standing with the Northwest Special Recreation

Association (NWSRA) to ensure the continuation of quality leisure services for its

residents both children and adults experiencing a disabling condition.

4

The District is a member of Park District Risk Management Agency (PDRMA): an

intergovernmental risk pool offering self-insured Property/Casualty and health coverage

to park districts throughout Illinois. PDRMA provides risk financing and risk

management programs tailored to the unique needs of park and recreation agencies.

The District is a member of Illinois Municipal Retirement Fund (IMRF) a defined benefit

plan for eligible employees. It is funded through employee contributions at a fixed rate

of 4.5%, employer contributions at a variable rate and investment returns. IMRF is

governed by a Board of Trustees elected by member agencies. Yearly Prospect Height

Park District meets its pension obligations. Based on market fluctuation the District

funding rate range is 95-104%.

Contact Information: Prospect Heights Park District 110 West Camp McDonald Road Prospect Heights, IL 60070 Phone: 847.394.2848 Email: [email protected]

5

mailto:[email protected]

January 28, 2020

Board of Commissioners Prospect Heights Park District Prospect Heights, Illinois 60070 Dear Commissioners:

As fiscal year 2019 ends and fiscal year 2020 begins, I am excited about having a strong

cohesive administrative staff who are excited about future challenges to tackle in the coming

year. The past accomplishments and future goals are a team effort amongst staff, board and

various community partners such as the Natural Resource Commission, the City of Prospect

Heights and the Library, Police, Fire and School Districts. Whether it is a training or joint

programming, the Park District works with partners to provide Community Day, National Night

Out, the Block Party, etc. Below is a list of FY2019 in review, upcoming FY2020 and challenges

the District may face in the next several years.

Year 2019 in Review

• The feasibility study process continued to determine if the Gary Morava Recreation

Center should be renovated or rebuilt. This included input from users, stakeholders,

board members and staff.

• Rotary Club of River Cities donated permanent signage for the seasonal storyboards

provided by the Prospect Heights Library located at the Nature Preserve.

• The golf course food and beverage operation transitioned from a long-time vendor to in-

house staff handling the banquets, beverage carts and bar & grill. This transition

required hiring staff, renovating the clubhouse including the main bar and fireplace area

plus floor coverings and lighting, replacing old kitchen equipment, converting a portion of

the women’s locker room to a state-of-the-art bridal suite, converting the former sushi

bar to a second bar/lounge area, installing new signage and Wi-Fi access points.

• Lexington Homes solicited the cooperation of the District in a land swap at Muir Park

which would facilitate the development of adjoining property owned by Lexington. The

proposed land swap would exchange a portion of Muir Park for a portion of Lexington’s

property. There are many variables related to this project.

• The District did not fund the City of Prospect Heights Natural Resources Commission

projects this year due to budgetary constraints. After several meetings with its members

and a thorough evaluation of the commission’s projects, it was determined an agreement

between the City and the District as it pertains to natural resources would be developed

and projects on park property would be funded by the District for FY2020.

7

Year 2020 Upcoming

• While medical cannabis became legal in the state several years ago, Illinois has

approved the recreational use of marijuana beginning on January 1, 2020. The District

maintains a zero-tolerance policy for its employees. Cannabis is not permitted in parks

nor in recreation centers. Staff has been trained on how legalizing cannabis may affect

the District. It will be interesting to see if and how the District may be impacted this year.

• The state minimum wage increases to $10.00 per hour, in the year 2020, will have a

financial impact on the District. Staff will be evaluating programs, facilities and events to

either see a fee increase for changes or potential service reduction/elimination. It is

inevitable that these wages will be passed along to our patrons. We do not want our

programs to be cost prohibitive for the community - higher fees usually results in less

participation in programs and facilities.

• The feasibility study will be finished and difficult decisions must be made: what do we do

with Gary Morava Recreation Center and how do we fund the project?

• After a 12-year agreement with the Prospect Heights Public Library District regarding the

electronic sign on Elm Street and West Camp McDonald Road, a new agreement will be

required as the sign’s technology requires upgrading.

• A new telephone system will be installed District-wide as the current equipment is near

the end of its life.

• A new payroll system will be implemented for the District.

• District policies will be evaluated as they pertain to purchasing and personnel.

• The golf course food and beverage operations will require additional efforts to enhance

special events (brunches, jazz nights, etc.) and marketing new management, new

menus and renovated clubhouse to the public.

• The Illinois Video Gaming Act was introduced in 2009, regulating the use of slot

machines in licensed establishments located in municipalities that allow video gaming.

Mount Prospect permits video gaming in the village but has not included golf courses as

a licensed establishment. The District will work with the Village to amend the current

ordinance to include the golf course to use video gaming as a potential source of

revenue for the District.

• A cell tower company is negotiating a lease agreement to allow the cell tower company

to install and maintain a tower for a specified number of years on golf course property.

This will require community meetings but is a potential source of revenue for the District.

Other challenges the District will contend with over the next few years

These have been repeated over the years yet important and must be included in future

planning.

• There is a need to define “family” as it relates to staff and users. Statistically, family is

no longer a mother, a father and their biological children living together under one roof.

There are more unmarried couples raising children; more children dividing their time

between homes of their divorced parents; more gay and lesbian couples raising children;

more grandparents raising grandchildren. This affects how the District defines family for

the purposes of a fitness center membership, pool passes and benefits provided to

District employees.

• Weighing plans to expand cellular and Wi-Fi coverage in parks, the pool and the golf

course. First responders may support the plan to respond to emergencies. Better cell

8

and Wi-Fi coverage is expected in today’s age and it may help attract a new generation

of users. Others fear it will lead to more distractions for parents watching media screens

instead of their child in the pool when parks are designed to be an escape from the

modern world. There are costs associated with adding Wi-Fi access points and 4G cell

antennas on various park sites.

• As municipal budgets face challenges, the need for intergovernmental agreements are

essential. The District works with the school district, library and city to share resources

the best they can. These partnerships may need to be more creative in the future as

more budgets struggle.

• The District is surrounded with competition from local private businesses: Anytime

Fitness, Goldfish Swim School, Star Dance Studio and the Gymnastics Shop are just a

few vying for the same users.

• The District faces its challenges as neighboring park districts offer similar programs in

newer facilities for golf, aquatics, fitness, etc.

The 2020 budget is a collaborative effort which involves the recreation supervisor, the

superintendents and various support staff throughout the District. It is generally based upon

projected performance but the challenge is learning from historical performance and then

factoring in the probability of additional costs and considering environmental factors. Weather

will always be a challenge for a park district in the Midwest which relies upon revenue from golf

and aquatics. The budget will be reviewed continuously during the year.

Respectfully submitted,

Christina Ferraro, Executive Director


9

Budget Summary

A brief summary of the proposed 2020 budget:

• 2020 estimated deficit of ($140,535)

• Consolidated revenue for the fiscal year end 2020 is $6,404,608

• Consolidated expenditures for the fiscal year 2020 is $6,545,143

• Capital 2020 expenditures are estimated to be $522,500

• Tax support for the FY2020 represents 44.8% of total revenues

• 2020 GO Limited Tax Park Bond proceeds are utilized for GL Refunding Park

Bonds 2014B principle and interest payment and capital.

The 2020 budget deficit is a planned use of reserves from the Minor Funds and Capital

building.

Operations continue to expand across all programming areas, with the largest growth in

the Food and Beverage area. As the year progresses, additional events will be added

helping to offset the budgeted deficit.

The proposed FY2020 budget addresses the required increase in minimum wage to $10

per hour. The budget includes up to 3% merit-based increase for all eligible District

employees. Employees are eligible for an increase if they have completed their

introductory probation period and completed any certification requirements.

The proposed FY2020 budget includes an increase in the cost of health benefits3%.; as

well as a change in the number of eligible employees. Property and casualty insurance

is decreasing by 6%.

IMRF decreased the assumed rate of return on investments from 7.5% to 7.0%. As a

result, the District’s contribution rate increased from 2019’s 7.13% to 8.75%.

BUDGET 2020Minor Total

Corp. Rec. Golf F&B General Golf F&B 2014B 2019 2020

F100 F200 F300 F301 F518 F523 F525 F608 F612 F613

EST. FUND BALANCE 1.1.2020 1,493,328 317,907 49,170 35,000 458,994 703,926 88,971 - 24,817 - - 3,172,113

Property Tax 1,216,587 598,000 - 447,886 - 610,693 - 2,873,166

Operations 26,568 1,067,417 1,125,152 683,200 26,900 - 2,929,237

Bond Proceeds - 602,205 602,205

1,243,155 1,665,417 1,125,152 683,200 474,786 - - - - 610,693 602,205 6,404,608

616,981 1,855,799 1,202,290 727,095 548,135 134,600 359,400 28,500 449,500 610,693 12,150 6,545,143

626,174 (190,382) (77,138) (43,895) (73,349) (134,600) (359,400) (28,500) (449,500) - 590,055 (140,535)

Transfer IN - - - - 4,250 142,055 - - 448,000 - - 594,305

Transfer OUT - - - - 4,250 - - - - - 590,055 594,305

EST. FUND BALANCE 12.31.2020 2,119,502 127,525 (27,968) (8,895) 385,645 711,381 (270,429) (28,500) 23,317 - - 3,031,578

Debt Service

Total Expenditures

NET SURPLUS (DEFICIT)

Capital

Total Revenue

Major Funds

10

Capital spending focuses on general maintenance, repair and replacement. Replacement of the OOCC’s transformer is the largest expenditure. $350,000.

Budget Process

This document explains the Budget and Appropriation Ordinance, which appropriates all funds and is adopted after a public hearing, scheduled for January 28, 2020. Notice of the public hearing is published in the local Pioneer Press newspaper, at least one week in advance of the hearing. The ordinance is available on the District’s website for public inspection 30 days prior to the public hearing. The ordinance must state:

The estimated amount of cash on hand at the beginning of the fiscal year; An estimate of the cash expected to be received during the fiscal year from all

sources; An estimate of the expenditures contemplated for the fiscal year; and An estimate of the cash expected to be on hand at the end of the fiscal year.

Source: 70 ILCS 1205/4-4 The park district must file a certified copy of the budget and appropriation ordinance with the county clerk within 30 days after the ordinance has been adopted. The ordinance must be filed by the end of the first quarter. State law prohibits spending beyond the appropriations set forth in the ordinance. State law outlines the necessary steps and timeline for budget adjustments and changes. Budget Planning Process The District staff utilize a detailed line item budget for planning, tracking and forecasting. Preparation of the current year capital and detailed operating budgets runs parallel to one another during the budget process. Working from the rolling 10 year capital plan, planning for 2020’s capital improvements began in the summer and resulted in a thoroughly researched list of project recommendations that was reviewed at the December 10, 2019 Finance Committee meeting and then again at the December 17, 2019 Board meeting Detailed budgeting for program and operational budgets began in late August and early September, with several planning meetings held with various levels of staff during October. Department budget presentations were made to the Executive Director during the first week of November. The proposed operating budget was discussed with the Finance Committee on December 10, 2019 and presented to the Board of Commissioners on December 17, 2019. Preparation of Board meeting agendas are posted at least 48 hours in advance. Board meetings are open to the public and announced up to four weeks in advance.

Final approval of the 2020 Budget will occur at the January 28, 2020 Board Meeting.

11

Fund Structure

The fund structure is based upon four components: Operational Funds, Minor Funds,

Capital Funds and Debt Funds. For audit presentation purposes funds are categorized

as either Major or Minor. Operational Funds, Capital Funds, and Debt Service Funds

are considered Major funds the remaining funds are considered Minor Funds.

MAJOR FUNDS-OPERATIONAL

Corporate Fund 100 is the general operating fund of the District. It is used to account

for administrative costs, and all other financial resources except those required to be

accounted for in another fund. Revenue is generated from interest earned on

investments and an annual property tax levy.

Recreation Fund 200 is used for recreation programs, parks and maintenance.

Revenue is generated from fees and charges for programs and activities and an annual

property tax levy.

Golf Fund 300 is a special revenue fund. Based upon the Comprehensive Master Plan

approved by the board in 2011, the golf operation was separated from the Recreation

fund. Beginning with fiscal year 2012, transactions related to revenue, expenditures,

transfers, etc. are recorded in this fund. This fund is not support by property tax levy.

Golf Banquet Fund 301 established in 2019, when banquet operations moved from a

third party provider to an in house operating model. The food and beverage operations

includes, a seasonal restaurant, full service bar and beverage carts, banquet services

for 400, and special events. This fund is not support by property tax levy.

During 2019, the Board revised and approved the Fund Balance Policy. The board

committed the fees collected from golf and banquets to be used for golf and banquet

operations, golf and banquet capital and recreation.

MINOR FUNDS

Audit Fund 404 accounts for the expenditures related to the District’s annual financial

compliance audited mandated by the State. Financing is provided from an annual

property tax levy, the proceeds of which can only be used for this purpose.

Transactions consist of property taxes received and audit expense.

Paving and Lighting Fund 405 accounts for the expenditures related to outside lighting

and paving projects. Financing is provided from an annual property tax levy, the

proceeds of which can only be used for this purpose.

Liability Insurance Fund 406 accounts for the operation of the District’s insurance and

risk management activities. Financing is provided from an annual property tax levy.

This fund records the insurance expenditures and expenditures related to the

compliance with PDRMA guidelines. As members of PDRMA, the District’s member

12

contribution for the property/casualty to the risk pool is based upon the District’s total

budget, payroll, loss performance and comparison to others in the risk pool.

Illinois Municipal Retirement Fund 407 accounts for the activities resulting from the

District’s participation in the IMRF. The District has taxing powers and is authorized by

the Illinois Pension Code to levy a special IMRF tax for payment of employer IMRF

contributions. However, this levy may be used only for employer payments. It may not

be used for payment of IMRF member contributions. These must be paid out of the

same fund from which the employee IMRF earnings are paid.

Police Fund 408 accounts for activities resulting from the policing of the District’s parks

and facilities. Financing is provided from an annual property tax levy. The fund records

the security expenditures and the property tax levy.

Museum Fund 409 accounts for the maintenance associated with the upkeep of

‘museum’ pieces. Financing is provided from an annual property tax levy.

Special Recreation Fund 410 was established to account for the revenues derived from

a specific annual property tax levy and expenditures from NWSRA, to provide special

recreation programs for the physically and mentally challenged as well as expenditures

related to ADA compliance.

Social Security Fund 411 accounts for activities resulting from the employers share of

social security payments. Revenues are provided by a specific annual property tax levy

which produces a sufficient amount to pay the District’s contributions to Social Security

on behalf of the District’s employees. Payments to Social Security and receipt of

property taxes are the major activities of the fund.

Memorial Fund 412 accounts for activities of the aviary in the lobby of the GMRC.

Revenues are provided by donation and transfers from other funds. Donations are

accepted as part of the Tree For Life program: individuals honor a loved one or

commemorate a special event by donating a tree to the Prospect Heights community to

be planted in one of the Park District’s fourteen parks. Expenditures for the aviary and

receipt of donations are the major activities in the fund. This is not supported directly

through the property tax levy. Instead funds are transferred from the museum fund to

cover the budgeted expenditures. -

Community Events Fund 413 accounts for the revenue and expenditures associated

with Block Party which is co-sponsored with the City of Prospect Heights. Financing is

provided from fees, tickets sales, contributions, etc. The revenues are sufficient to

offset the related expenditures.

MAJOR FUNDS- CAPITAL

Capital Project Fund 518 revenues are provided through debt financing and fund

transfers, not by property tax levy. Capital projects (construction and / or development)

and maintenance have been outlined by master planning and staff recommendations.

13

Capital Golf Projects Fund 523 proceeds from the Golf Fund 300 or General Fund 100

are transferred to the Golf Capital Fund, not by property tax levy. Capital projects and

maintenance at the golf course have been outlined by master planning and staff

recommendations.

Capital Golf Banquet Fund 525 was established in 2019 to account for capital projects

related to the food and beverage operations. Proceeds from the Golf Fund 300, Golf

Banquet Fund 301 and General Fund 100 are transferred to the banquet fund to support

capital projects. This fund is not support by property tax levy.

MAJOR FUNDS-DEBT

FUND 608 was established with the issuance of General Obligation Refunding Park

Bonds Series 2014B. Principle and interest payments are supported by General Fund

100 and proceeds from the current year rollover bond Fund 613. Bond 2014B will

mature in 2034.

FUND 612 2019 General Obligation Limited Tax Park Bond will mature 12.01.2020.

The Principle and interest payment is supported through Debt Service.

FUND 613 2020 General Obligation Limited Tax Park Bond will be issued on

12.01.2020. This is the annual rollover bond that supports Fund 608 and Capital

Project Fund 518.

Account Structure in Detail

The working budget introduces departments, categories, and object coding. Based on

the type of programming and services provided the Recreation and Golf Funds are

separated into departments. Minor, Capital and Debt Funds share Department #99.

FUND 200 - DEPARTMENT FUND 300- DEPARMENT

NUMBER NAME NUMBER NAME

200-02 General 300-40 Golf

200-03 Preschool 300-41 Grounds

200-04 Kinderstop 300-42 Proshop

200-05 Youth Program 300-43 Hook a Kid

200-06 Dance 300-44 Warm Up Range

200-07 Athletic

200-08 Performing Arts FUND 100- DEPARMENT

200-09 Concessions 100-01 Administration

200-10 Aquatics FUND 301- DEPARMENT

200-11 Active Adults 301-45 Food & Beverage

200-12 Special Events

200-13 Fitness Center

200-14 Summer Camp

200-30 Parks

14

Assets, Liabilities, Fund Balance, Revenues and Expenditures are tagged to categories.

Information is further categorized by object code. The object code is a unique identifier.

The fund number, department number and object code are strung together creating the

GL Number. As an example: 100-01-4002 is Corporate Property Taxes which is

tagged to Category 10-Taxes.

Budgetary Control and Accounting Policies

The District uses a detailed line item budget for accounting, expenditure control and financial reporting with a modified accrual basis of accounting. Revenues are recognized when they become available and measurable; expenditures generally are recognized when liabilities are incurred. The modified accrual basis is identical to the basis of accounting used in the audited fund financial statements. Budgetary control is provided by monthly review. Management receives monthly reports detailing actual revenue and expenditures versus the budget on a monthly, and year-to-date basis to monitor the budget performance. The Board reviews and approves all financial policies, expenditures and monthly financial information. User fees and property taxes are proposed each year to exceed general operating expenditures. Proceeds from the yearly debt issuance are used for principle and interest payments on series 2014B. Any remaining proceeds are used to support capital improvements. Improvements are discretionary spending, while operating expenses are driven by programs required by the community. Property Taxes represent 44.8% of overall revenue. Due to Property Tax Extension Limitation Law (PTell) regulations, yearly increases are capped at 5% or the CPI whichever is greater. For 2020, the CPI is 1.9%.

NUMBER NAME

01 ASSETS

05 LIABILITIES

09 EQUITY

10 TAXES

20 INTEREST

30 RENTAL

35 ADDITIONAL

41 PROGRAM REVENUES

42 RERESHMENT REVENUE

50 PERSONNEL SERVICES

51 BENEFITS

52 CONTRACTED SERVICES

60 COMMODITIES

65 GENERAL EXPENDITURES

80 CAPITAL IMPROVEMENTS

15

During the year, idle cash is held in insured or collateralized Certificates of Deposit, some funds are invested in a savings deposit account which provides a competitive rate of return while ensuring daily liquidity for the District throughout the year. Financial Policies A series of financial policies and procedures outlines processes for financial planning, treatment of revenue streams and control of expenditures. Each year, the Park District is required to adopt an Annual Budget, which is prepared, reviewed and presented to the Park Board. Facilities and other fixed assets are inventoried and assessed regularly to protect major capital assets. Balanced Budget Park District policy requires the District to adopt a balanced operating budget. Under normal conditions, operating expenditures are less than real estate taxes (excluding debt service) and fees for services. A deficit total budget would result only from discretionary spending approved by the Board for capital improvements and the planned use of reserves. Long-Range Planning The District completed updating its 5-year comprehensive master plan in 2017. The plan considered current and future needs for programs, parks, land assets, amenities and facilities based on data analysis, including trends, demographics, community preferences and feasibility. The plan provides staff with a set of objectives, strategies and action steps to address the current and future demands of the community. Asset Inventory The Park District regularly updates and maintains its records of personal and real property owned. Purchases receive Board approval during the budget process. Through the Surplus Ordinance the Board approves the retirement of assets. Fee for Services The Park District charges fees for recreation activities. Nonresidents may be charged a higher rate for participation. Program and activity fees are reviewed and adjusted as necessary to meet changing operating costs and/or market conditions. Staff may set fees higher than operating costs if there are additional indirect costs, such as operating maintenance, administrative overhead and use of capital assets. Fees for programs that do not cover all costs are reviewed regularly by staff. Debt Issuance Debt issuance is based on a yearly rollover approach. Funds from the yearly issuance are pledged for the 2014B series principle and interest payment. Proceeds from Debt Service (tax revenue) are allocated to the prior year’s principle and interest payment. Any excess proceeds are utilized for capital.

16

Fund Balance Policy The Park District intends to maintain a prudent level of financial resources, when possible, to protect against revenue shortfalls or unpredicted expenses. The Park District has a fund balance target equal to 25%-50% of the budgeted expenditures. During 2019 the Board updated the policy to include Golf Banquet Fund 301 and Capital Golf Banquet Fund 525. Investment Policy A detailed investment policy emphasizes safety of principal, authorized investments and collateralization of deposits.

Debt

Costs associated with acquiring, improving and maintaining long-term fixed assets are met with the issuance of debt and surplus from operations. Program fees and property tax revenue support operating costs of recreational activities. Yearly, a General Obligation Limited Tax Park bond is issued. General Obligation Bond Indebtedness The District issued approximately $7.675 million in General Obligation Refunding Park Bonds in 2014, maturing 2034. Interest is payable semiannually on June and December 1 of each year, the yearly principle payment is due on December 1. The 2014 bonds are fixed-rate and long-term. The bonds were issued to refund portions of the District’s outstanding General Obligation Refunding Park Bonds Series 2005B for a more favorable interest rate of 4%.

The District issued approximately $600,790 in General Obligation Limited Tax Park Bonds in 2019, maturing 2020. Principle and interest are payable on December 1, 2020. Proceeds from the bonds were used to provide the revenue source for outstanding obligations, Series 2014B and various capital projects. Property tax revenue through the Debt Extension supports the maturity payment.

During 2020 the District will issue approximately $600,790 in General Obligation Limited Tax Park Bonds 2020, maturing 2021. Proceeds from the bond will be used as the revenue source for Series 2014B and various capital projects.

Capital Leases

The District has two capital lease obligations both maturing in 2022. Lease payments are accounted for in Fund 300 Golf.

Golf Carts, yearly payment total $13,710. Grounds Equipment, yearly payment total $26,100

17

Tax Levy

The 2019 Tax Levy Ordinance, which details the property tax request by fund, was presented and approved by the Board of Commissioners on December 17, 2019. The District is subject to two sets of tax limits: rate limits on the maximum rates that can be levied for a particular purpose and tax caps, which limit the total dollar increase in the levy to the lesser of 5% or the Consumer Price Index (CPI) as published by the Illinois Department of Revenue, excluding new construction/annexation. If the levy requested exceeds the rate limitation, the extension is reduced to the statutory limit. New construction is not subject to the limitations imposed by tax caps. It has been the practice of the District to request an increase slightly less than 5%, to capture potential new growth.

Comprehensive Master Plan

In 2018 the five year Comprehensive Master Plan was adopted by the Board. The

result of the projects provides usable information to guide planning over the next 5-10

years. The final product is a report that includes goals, objectives, and actionable and

implementable strategies for help guide the District’s recreation programming, park

renovations and improvements, facility renovations, development and enhancements,

and marketing.

Community members were invited to participate in focus groups, stakeholder meetings,

public meetings, an invitation survey, and an open link survey. A Level of Service

analysis and a funding analysis were also conducted. Through the information and data

collected four goals with detailed objectives were identified.

• Goal 1- Improve Facilities and Amenities

• Goal 2- Continue to Improve Programs and Service Delivery

• Goal 3- Continue to Improve Organizational and Service Delivery

• Goal 4- Continue to Improve Organizational Efficiencies

• Goal 5- Increase Financial Opportunities

Since approval the following detailed objectives have been completed:

• The District’s website has been redeveloped to provide easier access to

information and registration.

• Old Orchard Country Club’s food and beverage operation was brought in house,

creating a unified operation and greater public access.

• Old Orchard Country Club’s restaurant, bar, banquet and women’s locker room

have been remodeled.

Goals for 2020 include:

• Implementation of a new phone system, the useful life of the current system has

been reached.

18

Implementation of a new employee management system. This is an end to end system from applicant tracking, on boarding, payroll, HR management.

GMRC’s Feasibility Study will continue. Expanding community programming at OOCC. Renegotiation of agreements with community partners.

Capital

General Maintenance and Repair

The District maintains a rolling 10 year Capital maintenance plan to track repair, replacement, and maintenance on it’s 4 buildings, 14 park sites, numerous vehicles, equipment including parks and grounds, and various mechanical and IT systems. Yearly the plan is updated for accomplished projects, new projects, and project timing shifts. Budgeted items greater than $10,000 are listed below, for a complete list see Table 3.

GMRC Marquee 14,000 50% share with Prospect Height Library

GMRC Women's Locker Room 12,000

Pool Improvements‐ Various 18,500

Curb Replacement‐District Wide 13,500

Fitness Room Equipment 13,500

OOCC Banquet Chairs 12,000

OOCC Beverage Cart 15,000

OOCC Electric Transformer 350,000

Employee Statistics

IMRF contributions must be paid on the earnings of all employees working in participating positions. The employer contribution rate on member earnings is based upon actuarial costs for retirement, supplemental retirement, death, and disability benefits. The actuarial formula is specified in the Illinois Pension Code. Member contributions are specified in the Illinois Pension Code and help to meet the cost of future retirement benefits. The Prospect Heights Park District has several employee classifications. Distinctions relate to the number of hours an employee is scheduled to work; whether an employee is full-time, part-time or seasonal. 1. Full-Time Employees 40 or more hours per week receive vacation, sick, personal, and

holiday time, and health insurance benefits. These employees also contribute to and eventually may be eligible for retirement benefits from IMRF (Illinois Municipal Retirement Fund).

2. Part-Time Employees working 1,000 hours or more a year contribute to and eventually may be eligible for retirement benefits from IMRF (Illinois Municipal Retirement Fund).

19

3. Seasonal Employees are hired for a specific period of time, generally less than six months, regardless of expected hours per week. Example: camp counselors, lifeguards, park staff.

The table below illustrates the allocation of full-time and part-time IMRF positions by Fund for the previous, current and upcoming budget year. Information is presented based on the employee’s Home Department.

IMRF STAFF ALLOCATION

Administration Golf Recreation Total 2018 Budget FT – IMRF 3 5 10 18 PT – IMRF 1 0 8 9

Total 2018 4 5 18 27 2019 Budget FT – IMRF 2 6 11 19 PT – IMRF 0 0 8 8

Total 2018 2 6 19 27 2020 Budget FT – IMRF 3 7 11 21 PT – IMRF 0 0 8 8

Total 2019 3 7 19 29

Employee 4.5% contributions are tax deferred; District contributions were 10.04% in

2016, 9.81% in 2017, 9.44% in 2018, 7.13% in 2019, and 8.75% in 2020.

Each year, IMRF calculates a contribution rate for each IMRF employer. A significant

factor in the contribution rate calculation is the assumed rate of return on investments.

Since the return assumption is decreasing slightly, employer contribution rates will

increase slightly in 2020. IMRF estimates the average employer contribution rate in

2020 will range between 10.15% and 10.65% of payroll. This estimate is higher than the

2019 average employer contribution rate of 9.06%, but lower than the 2018 rate of

11.24%. Each employer’s actual rate will vary based on its IMRF assets, liabilities, and

workforce demographics.

20

FY2020 Budget Detail Explanations

In the next several pages you will find the proposed fiscal year 2020 budget for the

Prospect Heights Park District for the period beginning January 1, 2020 and ending

December 31, 2020.

Financial Information is presented in line item detail for each fund. The Recreation and

Golf Funds are also presented in summary by Department.

CORPORATE FUND 100

Total Revenue 1,243,155

Total Expenditures 616,981

Total Deficit 626,174

The Corporate Fund accounts for the administrative costs of the District. Ninety eight

(98%) of budgeted revenue comes from property taxes, budgeted interest earned on

investments of $12,000 and Personal Property Tax of $14,568 make up the other (2%).

The 2020 budget includes the implementation and operating cost of a new phone

$6,200 and payroll $20,000 systems, and the GMRC Feasibility Study $13,750. Due to

changes in bond legislation the mid year interest payment on GO Park Refunding Bond

Series 2014B is accounted for in F100, $128,000. Overall F100 will end the year with a

budgeted surplus of $626,174.

RECREATION FUND 200


Total Expenditures 1,855,799

Total Deficit (190,382)

The Recreation Fund accounts for recreation activity, park and facility maintenance.

Thirty five percent (35%) of budgeted revenue comes from property taxes, fifty seven

percent (57%) from program revenue, and four percent (4%) from rentals. Fees for

camps, leagues, rental and programs were increased where appropriate; ensuring

these were not cost prohibitive for users.

Together full and part time staffing and related benefits are sixty eight percent (68%) of

overall expenditures. Support for parks total $242,699.

DEPARTMENT DETAILS

The Creative Kids Preschool is a two to three hour program for two, three, four and five

year old children. The capacity for this program is 86 with the average number of

children being 84-86 over the past few years.

Fund 200-03 Creative Kids Preschool is a two to three hour program for 2.5Y, 3Y and

4Y. Curriculum incorporates Jolly Phonics and Handwriting without tears. Classes are

structured to allow growth in fine and gross motor skills through craft projects, and

21

educational toys. Children participate in group play, which allows for social interaction,

problem solving, sharing and building friendships. The average number of total children

participating in this program is 58, currently there are 56 students. Goals for 2020

include introduction of 2.5y classes, increase advertising and promotion and increased

participation in the Parent Club.

Fund 200-04 Kinderstop is operated by the District, cooperatively with School District 23

(SD23). This program is offered to Kindergarteners, 1st graders, and our 4/5 year old

Creative Kids Preschool participants. This is an opportunity to extend a child’s school

day and is offered on the days that SD23 is in session. SD23 provides school bus

transportation to and from the school. The average number of total children participating

in this program over the past few years is 75 with 100 children (maximum capacity)

currently involved in this program. Goals for 2020 include restructuring fees with a 3%

increase, continued introduction of fresh activities.

Fund 200-05 Youth Programs are offered afterschool to compliment Kinderstop and on

weekends. Programming includes art, music, and STEM classes. Kids Day Off

programs are offered on the days that school is not in session, for children between 5

and 11 years old. Participants are treated to a full day’s activities including an offsite

field trip. This program averages 25-30 children a day. Goals for 2020 include

contracting with After School Enrichment Solutions, increase of fees to address field trip

costs.

Fund 200-06 Dance programs are strong with an average of 75-125 individuals in the

fall and spring seasons and 35-50 individuals in the summer season. Summer camp

averages 400-450 individuals which includes the performing arts camp. Goals for 2020

include creating an additional Competition Team to meet customer demand, a new staff

member, and a fee increase of $5 per class.

Fund 200-07 Athletic leagues encompass indoor floor hockey, volleyball, indoor soccer

and outdoor soccer. To ensure enough participation to create competitive leagues the

District co-ops with River Trails Park District. Athletic programs are contracted with

SportsKids Inc offering a range from parent tot to independent. School age programs

are offered to align with Kinderstop. Goals for 2020 include offering a fall session of

basketball and expanding participation in parent tot programs.

Fund 200-08 Performing arts consist of Creative & Performing Arts Day Camp, Summer

Production Camp and Set & Design After Care. During 2019 day camp had 278

campers over 9 weeks. Summer Production camp put on a full-scale production of

“Step Perfect”. Goals for 2020 include researching different opportunities to expand to

year-round programming.

Fund 200-10 Lions pool will be operating from May 30, 2020-August 23, 2020. Yearly

approximately 175 pool passes are purchased totaling 967 visits, the swim team has 60

participants and over 675 swim lessons are taught. General admission on weekends

has increased over the years. Goals for 2020 include 3% increase in pool passes, $1

22

per day increase in swim lessons, $1 increase in weekend general admission and the

introduction of adult swim lessons.

Fund 200-11 Active Adults participate in bridge, bunco and day/overnight trips.

Participation varies according to season, weather and offerings: Bridge averages 16

individuals, Bunco averages 20-25 individuals and trips vary from 15-25 individuals.

Annually over 85 trips are offered, ranging from theaters, museums, city tours, lunches

etc. Goals for 2020 include offering a variety of programs and trips, while keeping

pricing affordable.

Fund 200-12 Special events include seasonal events offered by the District, free

community events, and birthday parties. Events include Kiddie Karnival, Royal Family

Ball, Grandparents Tea, and Spookfest. The District also partners with local agencies

such as the Library, City, Lions Club, Fire and Police Departments for the 4th of July

parade and National Night Out. Goals for 2020 include seek new sponsorships for

events and overhaul the birthday party packages.

Fund 200-13 Fitness Center is utilized by over 195 members in addition to daily entry.

Fitness classes are offered throughout the week. The District has had a long standing

relationship Jazzercise which offers both weekly and weekend classes. Equipment is

kept up to date with yearly replacements. Goals for 2020 include partner with Silver

Sneakers to offer those 65 and over free membership.

Fund 200-14 Summer Camp which has been accredited by the American Camping

Association is one of the largest departments. Participation range from 440-500

campers per year. Six,10-week camps are offered for children 3Y to 13Y. Camps are

offered in one-week sessions providing flexibility for parents. Daily activities are

planned around the type of camp and the current theme. During 2019 the District

partnered with the Natural Resource Commission (NRC) providing nature-based

activities. Goals for 2020 include a fee increase and continued partnership with NRC.

GOLF FUND 300


Total Expenditures 1,202,290


The Golf Fund accounts for golf activity and grounds maintenance. Forty three percent

(43%) of budgeted revenue comes greens fees and membership, eighteen percent

(18%) from golf outings and fourteen (14%) from golf cart rentals. The operation offers

a full service proshop, warm up range and youth programming.

Together full and part time staffing and related benefits are thirty-three (33%) of overall

expenditures, contractual employee account for eleven percent (11%) overall

expenditures. Support for grounds total $536,111, yearly cart and lease payments total

$160,000.

23

Goals for 2020 include expanding the Club Championship tournament to include more

age divisions and group. Continue out reach to former golf outings.

Golf Banquet Fund 301

Total Revenue 683,200

Total Expenditures 727,095


The Golf Banquet Fund accounts for the food and beverage operation with includes

banquets, bar and grill, half way house and beverage cart sales. Forty seven percent

(47%) of budgeted revenue comes from weddings, nineteen percent (19%) from golf

outings and ten percent (10%) from general use rentals. As of this budget preparation,

22 weddings, 7 bridal showers, and 14 other events have been booked

Together full and part time staffing and related benefits are thirty percent (30%) of

overall expenditures this includes a new Food and Beverage Manager position.

Contractual employee account for twenty two percent (22%) overall expenditures while

food and beverage cost are twenty-eight (28%) of total expenditures.

Goals for 2020 include hiring of the Food and Beverage Manager, launching of a new

marketing campaign, bringing additional community events such as brunches, jazz

nights and cross training staff with golf operations.

24

2018

Total Activity

2019

Total Budget

2019

Total Activity

1075764.52 1159129 1135804.11

11782.17 13966 14404.89

1087546.69 1173095 1150209

8444.3 8200 15811.23

8444.3 8200 15811.23

0 0 1000

2633.2 0 1.75

2633.2 0 1001.75

1098624.19 1181295 1167021.98

217960.62 228257 215424.7

2718.06 3000 4142.86

111.38 0 115.8

220790.06 231257 219683.36

18058.68 21727 16371.14

1359 1359 1153.14

1181.52 1073 1082.8

2000 2000 1429.82

75.64 150 281.91

22674.84 26309 20318.81

100-01-5109 MILEAGE 150 300

Category: 51 - BENEFITS Total: 25583 25464.72

1/17/2020 1:04:21 PM Page 1 of 57

Category: 50 - PERSONNEL SERVICES Total: 255055 288860.27

Category: 51 - BENEFITS

100-01-5100 MEDICAL INSURANCE 20955 19748.88

100-01-5101 DENTAL INSURANCE 1359 1033.68

100-01-5102 LIFE INSURANCE 1185 1382.16

100-01-5103 SICK PAY 1934 3000

Category: 35 - ADDITIONAL Total: 0 0

Revenue Total: 1094848 1243155

Expense

Category: 50 - PERSONNEL SERVICES

100-01-5010 SALARIES- CORP. 249114 285860.27

100-01-5050 WAGES 5941 3000

100-01-5056 OVERTIME 0 0

Category: 10 - TAXES Total: 1085848 1231155

Category: 20 - INTEREST

100-01-4012 INTEREST 9000 12000

Category: 20 - INTEREST Total: 9000 12000

Category: 35 - ADDITIONAL

100-01-4007 DONATIONS 0 0

100-01-4029 MISCELLANEOUS INCOME 0 0

Budget WorksheetProspect Heights Park District, IL Account Summary

For Fiscal: 2020 Period Ending: 12/31/2020

Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 100 - CORPORATE FUND

Revenue

Category: 10 - TAXES

100-01-4002 PROPERTY TAX 1071882 1216587

100-01-4003 PERSONAL PROPERTY TAX 13966 14568

25

ACurtis

Text Box

TABLE 1 FY2020 Detail Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

3167.08 1500 215.85

21612.48 24500 49301

5647.84 15000 14040.23

0 100 84.5

3189 2000 2166.49

8993.08 12000 12922.08

1298.39 750 105.28

4908.45 4800 4122.37

0 0 0

138.29 500 428.48

1991.8 2000 862

41092.21 45600 33355.65

5061 27850 16152.88

8084.67 7400 6663.42

3044.31 5300 2704.71

148.89 400 2084.81

2760 2760 6200.44

10525 12480 9672.25

3846.8 3300 1581.73

125509.29 168240 162664.17

2072.78 2000 2649.51

3142.64 2000 1113.2

2670.23 3000 1255.59

13343.5 0 0

7029.33 6000 5765.32

0 0 64.99

672.4 1000 469.97

3154.71 2500 826

0.2 0 0

100-01-6046 OFFICE FURNITURE 2000 300

100-01-6048 STAFF UNIFORMS 3000 2000

100-01-6060 CONTINGENCY 0 0

1/17/2020 1:04:21 PM Page 2 of 57

100-01-6001 PUBLIC RELATIONS 3000 6560

100-01-6004 EMPLOYEE RELATIONS 2000 3950

100-01-6024 GAS OIL AND GREASE 0 0

100-01-6027 OFFICE SUPPLIES 6000 6000

100-01-6044 OFFICE EQUIPMENT 0 1000

100-01-5468 IT CONTRACTED SERVICES 1380 1194

100-01-5469 IT SERVICES CONTRACTS AND MAINTENANCE12480 8780

100-01-5471 IT SOFTWARE AND SUBSCRIPTIONS 5072 2749.01

Category: 52 - CONTRACTED SERVICES Total: 138432 149446.41

Category: 60 - COMMODITIES

100-01-6000 POSTAGE 2000 2400

100-01-5430 SERVICE CONTRACTS 25000 37940

100-01-5433 FEASIBILITY STUDY 30000 13750

100-01-5460 PROFESSIONAL MEMBERSHIP 7150 7340

100-01-5465 LICENSES AND FEES 4100 2555

100-01-5467 IT HARDWARE 750 400

100-01-5334 PUBLISHED NOTICES 200 100

100-01-5335 BOARD AND STAFF CONFERENCES 4800 3660

100-01-5336 BOARD PROFESSIONAL SERVICES 0 300

100-01-5337 BOARD RELATED EXPENDITURES 500 300

100-01-5410 SEMINARS AND TRAINING 1700 800

100-01-5300 CONTRACTED SERVICE 25000 28740

100-01-5303 MARKETING 2000 25000

100-01-5310 SUBSCRIPTIONS AND PUBLICATIONS 100 113

100-01-5330 ADVERTISEMENT 4000 2725.4

100-01-5332 LEGAL SERVICES 12000 12000

Budget Worksheet For Fiscal: 2020 Period Ending: 12/31/2020

Defined Budgets

2018

Total Budget

2020

Total Budget

Category: 52 - CONTRACTED SERVICES

100-01-5209 PRINTING 2200 1000

26

2018

Total Activity

2019

Total Budget

2019

Total Activity

1592.59 0 0

33678.38 16500 12144.58

-44.22 921 0

1500 0 1250

0 0 134100

358794 134100 0

85.67 56051 0

360335.45 191072 135350

762988.02 633378 550160.92

335636.17 547917 616861.06Fund: 100 - CORPORATE FUND Surplus (Deficit): 253663 626173.6

1/17/2020 1:04:21 PM Page 3 of 57

100-01-7001 BOND INTEREST 0 128000

100-01-8081 OPERATING FUND TRANSFER OUT 358794 0

100-01-9000 CONTINGENT EXPENSE 40735 0

Category: 65 - GENERAL EXPENDITURES Total: 404115 131000

Expense Total: 841185 616981.4

Defined Budgets

2018

Total Budget

2020

Total Budget

100-30-6060 MISCELLANEOUS EXPENSE 0 0

Category: 60 - COMMODITIES Total: 18000 22210

Category: 65 - GENERAL EXPENDITURES

100-01-5105 AFLAC 1586 0

100-01-5106 MEDICAL STIPEND 3000 3000


27

2018

Total Activity

2019

Total Budget

2019

Total Activity

413743.97 444859 329810.35

413743.97 444859 329810.35

46802.07 44000 53531.1

1565 1000 2280

0 0 0

11313 11058 13441

59680.07 56058 69252.1

947.5 1920 1940

-5422.37 1800 115.65

250 1000 0

5955.14 2500 3529.99

257.4 400 401.55

2700 2700 2775

0 1000 615.5

21669.63 10000 5421.12

26357.3 21320 14798.81

230 1450 600

111340.04 120675 89030.79

195732 195800 217015.46

33835.25 37685 28269.96

38077.57 54400 48422.43

8812.77 11600 18752.22

13875.83 23200 21627

40609.69 50379 38144.1

4515 7538 6283.16

15120 15000 16660200-10-4202 DAILY POOL ADMISSION 14225 16410

1/17/2020 1:04:21 PM Page 4 of 57

200-06-4106 CHILDRENS DANCE 31000 45024

200-07-4104 ATHLETICS 14570 16995

200-07-4115 LEAGUES 20950 24082

200-08-4108 PERFORMING ART 56344 44785

200-10-4200 SEASON POOL PASS 6965 7830

Category: 41 - PROGRAM REVENUES

200-02-4035 SCHOLARSHIP REVENUE 1450 1600

200-03-4135 PRESCHOOL CREATIVE KIDS 125320 105295

200-04-4102 KINDERSTOP 153729 184582

200-05-4105 CHILDRENS PROGRAMS 36413 35010

200-10-4055 CONCESSION VENDING MACHINES 550 460

200-10-4057 INSURANCE REIMBURSEMENTS 2700 2700

200-12-4008 FUNDRAISER 0 1400

200-30-4042 REIMBURSEMENT - PARTNERS 10000 15000


Category: 30 - RENTAL Total: 54423 64538


200-02-4013 ADVERTISING REVENUE 1920 2200


200-02-4036 GRANT INCOME 1000 0

200-06-4008 FUNDRAISER 0 3500


Category: 30 - RENTAL

200-02-4030 FACILITY RENTAL 42000 48363

200-02-4032 PICNIC AREA RENTALS 380 1150

200-02-4034 FIELD AND COURT RENTAL 0 1200

200-10-4031 POOL RENTAL 12043 13825


Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 200 - RECREATION FUND

Revenue


200-02-4002 PROPERTY TAX 493767 598000

28

2018

Total Activity

2019

Total Budget

2019

Total Activity

24800 25000 24000

3822.34 3944 6745.74

6705.71 6430 5856

6246.25 9200 9626.5

0 3000 114.75

135322.42 135400 100654.25

7563.77 10000 11339

22401.03 32600 21424.73

2393.29 3500 2156.46

0 300 380

4818.81 5500 5822

3183.81 3200 1728

236939.61 247000 240514

916345.19 1002801 915166.55

0 0 0

21415.7 24500 23742

0 0 0

0 0 0

0 0 0

21415.7 24500 23742

1437542.23 1549538 1352769.81

191088.02 208600 205407.31

70122.72 75752 72935.18

174479.19 165025 184697.49

179.95 500 406.77

16210.5 16716 16462.78

42872.29 56790 39825.57

0 0 112.88200-03-5056 OVERTIME 0 0

1/17/2020 1:04:21 PM Page 5 of 57

200-02-5050 WAGES-FRONT DESK 70682 77718.58

200-02-5055 WAGES MAINTENANCE 96537 165000.91

200-02-5056 OVERTIME 500 500

200-03-5010 SALARIES 16550 17475.33

200-03-5050 WAGES-PRESCHOOL 56333 49723.5

200-09-4125 CAMP LUNCH 0 2300

200-09-4130 SPECIAL EVENTS 0 375

Category: 42 - RERESHMENT REVENUE Total: 18250 25375


Expense


200-02-5010 SALARIES-RECREATION 187115 220371.16

200-14-4110 SUMMER DAY CAMP 219531 277966

Category: 41 - PROGRAM REVENUES Total: 906243 952044

Category: 42 - RERESHMENT REVENUE

200-09-4051 FOOD SALES 0 12000

200-09-4056 CONCESSION STAND SALES 18250 7400

200-09-4062 NON-ALCOHOLIC BEVERAGE 0 3300

200-13-4332 GMRC FITNESS CENTER PASS 38960 20080

200-13-4334 RACQUETBALL & GYM PASS 5000 1977

200-13-4335 RACQUETBALL COURT FEES 300 950

200-13-4336 DAILY GUEST FEES 4700 4500

200-13-4337 FITNESS PROGRAM 6500 2200

200-10-4206 SWIM LESSONS 4714 5868

200-10-4208 SWIM TEAM 7060 9576

200-10-4210 ADDITIONAL POOL REVENUE 3457 0

200-11-4131 ACTIVE ADULTS 123000 111809

200-12-4130 SPECIAL EVENTS 10880 7500


Defined Budgets

2018

Total Budget

2020

Total Budget

200-10-4203 CAMP POOL ADMISSION FEE 16650 24000

200-10-4205 CAMP SWIM LESSONS 4525 4005

29

2018

Total Activity

2019

Total Budget

2019

Total Activity

16210.5 16716 15334.96

95787.42 96105 120757.26

52.41 0 989.93

14730.81 17000 13731.21

32.25 0 0

18237.55 18000 15348.68

0 0 67.5

2263.82 2340 2156.71

25920.85 26411 28126.97

0 0 160.15

8321.79 8500 10023.55

0 0 82.69

62967.79 71992 84692.5

1225.88 300 592.69

10264.09 10200 12212.88

3819.65 4000 6598.46

0 0 87.66

31733.09 33700 29995.17

110026.01 113593 106261.14

99.29 0 759.09

982.85 46384 12472.55

25918.94 40844 44599.44

48.8 0 183

923596.46 1029468 1025082.17

62624.96 87775 60729.83

5093.52 6054 5207.85

1452.16 1537 1435.84

4520.42 7815 4886.31

0 312 0

18239.5 27606 20306.59

200-02-5103 SICK PAY 3525 10000

200-03-5103 SICK PAY 0 0


1/17/2020 1:04:21 PM Page 6 of 57

200-30-5056 OVERTIME 0 0





200-02-5102 LIFE INSURANCE 1418 1681.08

200-13-5050 WAGES-FITNESS 42420 31137.5

200-14-5050 WAGES-CAMP 106989 140284.75

200-14-5056 OVERTIME 0 0

200-30-5010 SALARIES 62168 137584.92

200-30-5050 WAGES 39654 42000

200-10-5050 WAGES-POOL 75293 82675

200-10-5056 OVERTIME 200 0

200-11-5050 WAGES-ACTIVE ADULT 8755 11118.75

200-12-5050 WAGES-SPECIAL EVENTS 2300 4956.25

200-12-5056 OVERTIME 0 0

200-07-5050 WAGES-LEAGUES 1804 2684

200-08-5050 WAGES-PERFORMING ARTS 23690 27726

200-08-5056 OVERTIME 0 0

200-09-5050 WAGES-CONCESSIONS 7210 10017.5

200-09-5056 OVERTIME 0 0

200-04-5056 OVERTIME 0 0

200-05-5050 WAGES-CHILDRENS' 11031 12743.5

200-05-5056 OVERTIME 0 0

200-06-5050 WAGES-DANCE 9300 13992

200-06-5056 OVERTIME 0 0


Defined Budgets

2018

Total Budget

2020

Total Budget

200-04-5010 SALARIES 16550 17475

200-04-5050 WAGES-KINDERSTOP 85000 102745.5

30

2018

Total Activity

2019

Total Budget

2019

Total Activity

1261.8 1262 1156.65

150.36 153 141.54

0 893 0

93342.72 133407 93864.61

8516.62 13600 10919.92

34285.03 43500 44385.49

12606.6 14400 8679.84

12149 15000 11650

9300.86 15875 12415

12984.82 14000 13408.35

5165.85 2500 4607.59

2333.97 2868 813.76

0 3000 3000

1509.92 1500 814

3116.45 4800 1581.17

782.89 3200 2828.08

5930 6200 4000

0 700 345

2795.56 3700 2032

1049 11654 2515.8

0 3500 0

0 675 301.2

1222 1405 44

1526.01 1200 1871.95

2586.6 3000 272

15436.46 16500 14801.82

1060 1500 6656.8

0 1800 1041.2

1522 1300 1405

9048.87 11700 14228.53

200-06-5350 BUILDING RENTAL 1200 1200


1/17/2020 1:04:21 PM Page 7 of 57

200-03-5475 PROGRAM ACTIVITY AND TRIPS 1850 1500

200-05-5300 CONTRACTED SERVICE 1820 276.5



200-06-5331 PROMOTION 0 0

200-02-5424 CONTRACTED REPAIRS BUILDING 3700 3200


200-02-5431 CONTINGENCY REPAIR 3500 3500

200-02-5432 SERVICE CONTRACTS FACILITIES 675 0



200-02-5420 CONTRACTED REPAIRS EQUIPMENT 4800 4500

200-02-5421 CONTRACTED REPAIRS PLUMBING 3000 2200

200-02-5422 CONTRACTED REPAIRS HEATING/AC 6000 6200

200-02-5423 CONTRACTED REPAIRS ELECTRICAL 700 700


200-02-5320 TELEPHONE 11000 14000

200-02-5330 PROMOTIONS/DISCOUNTS/ADVERTISEMENTS2500 2000


200-02-5350 BUILDING RENTAL 3000 3000


200-02-5204 NATURAL GAS-HEAT 10000 10000

200-02-5205 ELECTRICITY 42000 45000

200-02-5206 WATER SEWER 9300 9000

200-02-5209 PRINTING 15000 15500

Defined Budgets

2018

Total Budget

2020

Total Budget


200-30-5102 LIFE INSURANCE 148 160.56

200-30-5103 SICK PAY 1700 1000



31

2018

Total Activity

2019

Total Budget

2019

Total Activity

1118.99 900 0

0 660 0

5041.35 4050 5429.88

6000 6000 6000

4000 4000 4000

425 6300 175

1450 2000 1825.18

1000 2500 1125.45

0 750 0

2751.57 4270 1226.54

482 300 0

4484 6000 4753

109774.12 101500 67749.12

3338 2000 2205.5

656.15 2500 712.58

0 500 0

2562 3000 1258.8

310.87 250 63.99

0 0 0

704.18 900 310.5

903 903 929

19181.19 21000 25677.42

551.43 2200 620.86

0 1000 584.93

30769.13 30000 30994.9

173.69 1300 45

750 1000 500

341355.18 404860 320806.15

4490.34 4800 4932.01

1250.39 3000 437.69

1/17/2020 1:04:21 PM Page 8 of 57


Category: 52 - CONTRACTED SERVICES Total: 346035 379779


200-02-6000 POSTAGE 4800 11460


200-14-5475 PROGRAM ACTIVITY AND TRIPS 23985 26232.5

200-30-5200 RENTAL LAVATORY 2200 1850

200-30-5201 RENTAL EQUIPMENT 1000 500


200-30-5425 CONTRACTED REPAIRS VEHICLES 1300 0


200-13-5310 SUBSCRIPTIONS AND PUBLICATIONS 300 250

200-13-5330 ADVERTISEMENT 0 1000






200-12-5305 COMMUNITY EVENTS 1800 2700

200-12-5331 PROMOTION 0 1000






200-08-5350 BUILDING RENTAL 600 700


200-10-5204 NATURAL GAS-HEAT 6000 6000

200-10-5205 ELECTRICITY 4000 4000



Defined Budgets

2018

Total Budget

2020

Total Budget


32

2018

Total Activity

2019

Total Budget

2019

Total Activity

456 0 0

517.36 500 374.62

2410 2800 1075.78

252.57 300 0

16478.28 17000 15296.86

401.18 3800 4773.78

373.75 500 303.24

413.77 800 666.73

7219.78 3300 2403.29

4822.61 5500 2748.07

451.08 800 366.57

936 1000 0

747.9 750 766.21

42.3 0 1.15

5201.89 5900 4798.56

6984.4 7750 13349.31

724.79 0 0

0 425 0

769.92 600 0

11385.46 10600 9737.01

5655.29 2620 2229.92

0 630 0

1959.65 2700 1154

0 100 0

918.25 850 756.53

-57.08 1800 224.76

696.54 1300 807.3

2202.9 2185 1756.1

0 30 0

0 0 0

0 0 0

200-08-6029 RECOGNITION AND AWARDS 90 0

200-09-5005 FOOD COSTS 0 6000

200-09-5008 NON-ALCOHOLIC COGS 0 1500

1/17/2020 1:04:21 PM Page 9 of 57

200-07-6021 FIRST AID SUPPLIES 250 150

200-07-6028 PROGRAM SUPPLIES-YOUTH ATHLETICS 900 555


200-08-6018 UNIFORMS-PROGRAM SUPPLIES 840 1070

200-08-6028 PROGRAM SUPPLIES-PERFORMING ARTS 3200 1625

200-05-6028 PROGRAM SUPPLIES 419 660





200-02-6070 MISCELLANEOUS 0 0

200-03-6028 PROGRAM SUPPLIES-PRESCHOOL 5800 5780

200-04-6028 PROGRAM SUPPLIES-KINDERSTOP 7000 11025


200-04-6048 STAFF UNIFORMS 600 0

200-02-6031 REPAIR PARTS VEHICLES 6000 2500

200-02-6032 REPAIR PARTS BUILDING 5200 5500


200-02-6048 STAFF UNIFORMS-ADMIN 2000 990

200-02-6049 STAFF UNIFORMS-FACILITY 750 750


200-02-6022 JANITORIAL SUPPLIES 17000 17000


200-02-6027 OFFICE SUPPLIES 500 500

200-02-6030 REPAIR PARTS EQUIPMENT 700 1000


Defined Budgets

2018

Total Budget

2020

Total Budget

200-02-6002 MEMBERSHIP SUPPLIES 500 500


200-02-6016 HARDWARE SMALL TOOL SUPPLIES 2800 2800

33

2018

Total Activity

2019

Total Budget

2019

Total Activity

12261.55 11500 13370.39

878.49 700 1893.84

519.16 500 199.65

0 0 0

11884.14 14000 14078.25

0 200 79.11

5327.51 5600 7058.98

108.34 800 0

212.3 2500 1942.32

2563.25 3570 3977.88

2571.86 2000 1679.45

7239.85 6700 6199.25

1204.89 2900 1164.22

115 2000 508.95

2132.1 2000 2043

245 300 70.1

1919.02 2465 2044.9

420.83 536 470.8

0 500 15.46

137.31 5000 2494.91

6005.55 7500 5174.66

2956.04 4200 892.94

6178.85 5000 3205.04

496.68 2700 921.22

2340.21 3500 51.12

145423.25 169011 138495.93

0 667 -51.24

11750 12000 12250

17842.34 13500 19890.94

0 0 30200-02-7085 BANK SERVICE FEE 0 0

1/17/2020 1:04:21 PM Page 10 of 57

200-30-6047 FIELD MAINTENANCE SUPPLIES 3500 3500



200-02-5105 AFLAC 666 0

200-02-5106 MEDICAL STIPEND 12000 12000

200-02-7080 BANK MERCHANT FEE 15000 20000


200-30-6026 LANDSCAPE AND TURF MATERIALS 7500 7500



200-30-6038 REPAIR PARTS PARKS 2700 2300



200-14-6028 PROGRAM SUPPLIES-SUMMER CAMP 2500 3300

200-14-6048 STAFF UNIFORMS 644 540

200-30-6020 SAFETY SUPPLIES, PARTS 500 100

200-10-6048 STAFF UNIFORMS 3600 3825

200-11-6028 PROGRAM SUPPLIES-ACTIVE ADULT 1400 2020

200-12-6028 PROGRAM SUPPLIES-SPECIAL EVENTS 2950 3275

200-13-6028 PROGRAM SUPPLIES-FITNESS CENTER 2800 1300


200-10-6015 CHEMICAL SUPPLIES 14000 14500


200-10-6028 PROGRAM SUPPLIES-AQUATICS 4750 5132


200-10-6033 REPAIR PARTS POOL 2500 2500

Defined Budgets

2018

Total Budget

2020

Total Budget

200-09-6005 RESALE CONCESSION SUPPLIES 8000 0

200-09-6006 CAMP LUNCH 2250 2250

200-09-6028 PROGRAM SUPPLIES-CONCESSIONS 200 600

200-09-6042 SPECIAL EVENT EXPENDITURES 0 225


34

2018

Total Activity

2019

Total Budget

2019

Total Activity

0 0 1013.58

0 1450 521

0 1000 500

0 16906 0

0 400 515

29592.34 45923 34669.28

1533309.95 1782669 1612918.14

-95767.72 -233131 -260148.33Fund: 200 - RECREATION FUND Surplus (Deficit): -91996 -190382.33

1/17/2020 1:04:21 PM Page 11 of 57

200-02-7093 GRANT EXPENDITURES 1000 0


200-07-6052 VOLUNTEER REIMBURSEMENT 400 944


Expense Total: 1582349 1855799.33


Defined Budgets

2018

Total Budget

2020

Total Budget

200-02-7086 SHORT/OVER 0 0

200-02-7092 SCHOLARSHIP EXPENSE 1450 2679

35

2018

Total Activity

2019

Total Budget

2019

Total Activity

114328.65 0 0

114328.65 0 0

2297.47 3000 3000

1307.5 1300 1472.5

0 0 0

217.5 500 5

0 1500 1801.54

5325 4000 0

9147.47 10300 6279.04

273798.21 380000 306968.34

192099.85 230000 208777.4

19144 20000 22145

2638 5000 4673

8760.28 1500 4875

133635 130000 126506

141622.36 180000 135541.5

1508 1500 136

6643.16 25000 15003.51

3460 3500 2950

1750 1750 9475.07

21201.57 20000 16896.82

44060.61 40000 44021.34

26110.55 26000 26438.57

59.6 300 16.44

35977.94 34000 27923.83

2440.45 2500 1247.36

4065.75 4000 3765300-42-4657 GOLF SPECIAL ORDER-GOLF BALLS 5000 3500

1/17/2020 1:04:21 PM Page 12 of 57

300-42-4640 GOLF EQUIPMENT 40000 40000

300-42-4650 GOLF BALLS 30000 24102

300-42-4651 CONCESSIONS PRO SHOP 300 0

300-42-4655 GOLF SPECIAL ORDER EQUIPMENT REVENUE32000 30000

300-42-4656 GOLF SPECIAL ORDER-APPAREL REVENUE 4500 2500

300-40-4621 C.D.G.A. INCOME 2000 0

300-40-4622 GOLF SPECIAL EVENT INCOME 20000 25000

300-40-4670 GOLF CLUB RENTALS 4000 3500

300-40-4682 WATER HOLE CONCESSION 1750 1750

300-42-4630 PRO SHOP SOFT GOODS 20000 22000

300-40-4517 GOLF LEAGUE PLAY REVENUE 33000 23000

300-40-4518 HOLE IN ONE REVENUE 7000 5000

300-40-4526 GOLF LESSONS 1500 2000

300-40-4530 MEMBERSHIP PASSES 95000 120000

300-40-4610 CARTS 175000 157400

300-40-4675 DAMAGE RECOVERY 1500 2000

300-43-4007 DONATIONS 0 5000



300-40-4510 GREENS FEES 380000 360000

300-40-4515 GOLF OUTING REVENUE 230000 210000



300-40-4007 DONATIONS 3000 6000

300-40-4011 ATM REVENUE 1000 1400

300-40-4013 ADVERTISING REVENUE 0 1500



Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 300 - GOLF

Revenue


300-40-4033 RESTAURANT RENTAL 135017 0

36

2018

Total Activity

2019

Total Budget

2019

Total Activity

43939.27 62000 55833.62

17747.91 25000 21658.12

980662.51 1192050 1034851.92

1104138.63 1202350 1041130.96

168060.33 167850 174129.77

64761.27 64000 70384.98

0 18500 10817.66

343.77 0 1882.5

147341.35 130700 130554.28

7800.52 10000 9339.75

28244.19 26000 31253.26

416551.43 417050 428362.2

36479 57382 40759.96

2523.6 3155 2673.6

474.6 539 491.26

1000 1825 1000

0 0 140.53

37952.15 43579 35324.52

2739.78 2524 2313.3

1270.74 1216 1186.71

975.66 2000 1970.07

83415.53 112220 85859.95

10677.41 14000 12764.62

65977.63 58000 53127.12

22250.7 23000 4540.16

968.29 1000 965.52

99881.61 110851 106191.6

15235.17 21000 28945.02

300-40-5220 EQUIPMENT LEASE PAYMENTS 110851 110851


1/17/2020 1:04:21 PM Page 13 of 57



300-40-5204 NATURAL GAS-HEAT 14000 4500

300-40-5205 ELECTRICITY 55000 18000

300-40-5206 WATER SEWER 27000 1200

300-40-5209 PRINTING 1000 1000

300-40-5109 MILEAGE 0 0



300-41-5102 LIFE INSURANCE 693 1313.28

300-41-5103 SICK PAY 3000 2000


300-40-5100 MEDICAL INSURANCE 40804 37893


300-40-5102 LIFE INSURANCE 472 487.2

300-40-5103 SICK PAY 1700 2000

300-40-5056 OVERTIME 0 0

300-41-5010 SALARIES-GROUNDS 115827 134621.72

300-41-5056 OVERTIME 17000 0

300-43-5050 WAGES-HAK 23000 28000




Expense


300-40-5010 SALARIES-GOLF 166530 169920.53

300-40-5050 WAGES-GOLF 64033 65000

300-40-5055 WAGES MAINTENANCE 0 0


Defined Budgets

2018

Total Budget

2020

Total Budget

300-43-4527 HOOK A KID 50000 57500

300-44-4625 WARM UP RANGE 27000 22000

37

2018

Total Activity

2019

Total Budget

2019

Total Activity

1503.68 1500 1929.39

2915.35 2500 2893.05

4632.45 10000 7387.79

2193.48 3500 1694.22

0 300 17.7

1030 4000 4659.73

12260.54 6000 6616.99

12150.91 12000 8317.6

1031.86 1000 591.22

5040.82 6000 19355.7

2913 2700 2217

2800 0 1067.12

0 0 906.25

2076.8 3000 2311.65

5667.57 5000 5940.29

1122.4 1560 1747.44

0 0 0

124455.86 150000 145762.52

1486.88 1200 1304.48

100 0 0

4680.33 5000 5806.83

0 0 0

0 0 553.5

403052.74 443111 427614.51

376.05 400 186.16

0 150 0

409.83 300 12.19

1429.15 1500 1102.78

0 150 23.77

3015.79 2700 3867.65

1/17/2020 1:04:21 PM Page 14 of 57









300-40-6000 POSTAGE 250 200




300-41-5320 TELEPHONE 2800 1300


300-41-5428 IRRIGATION MAINTENANCE 5000 6500


300-40-5468 IT CONTRACTED SERVICES 0 1650


300-41-5203 DISPOSAL CHARGES 5000 5000

300-41-5206 WATER SEWER 700 1750


300-40-5422 CONTRACTED REPAIRS HEATING/AC 10000 6000


300-40-5424 CONTRACTED REPAIRS BUILDING 6000 6000


300-40-5321 SATELLITE TELEVISION 1800 2400

300-40-5331 PROMOTION 9000 10000





Defined Budgets

2018

Total Budget

2020

Total Budget

300-40-5320 TELEPHONE 3880 2000

38

2018

Total Activity

2019

Total Budget

2019

Total Activity

1268.81 1000 646.08

199 200 0

696.97 4500 2705.6

0 600 75

6800.78 18000 6048.16

0 5000 477.48

0 0 0

200 200 0

70980.43 65000 61104

4036.81 5000 4863.02

4551.4 3500 5881

0 200 0

696.79 900 1604.64

20849.49 20000 26187.56

2717.74 5500 4383.34

19124.55 15000 17784.65

24834.04 20000 26949.18

2422.17 2000 0

3336.72 1500 1882.28

2557.83 2500 3954.89

15301.45 15000 12044.1

867.33 1000 178.94

0 0 0

32476.5 36000 0

18198.91 22000 0

12976.27 16000 0

29647.2 27000 26539.17

2487.63 1900 948.05

2732.18 2800 2657.8

8963.97 9000 7596

4358.46 7000 10300.1

300-42-6012 GOLF SPECIAL ORDER GOLF BALLS 3500 2700

300-43-6028 PROGRAM SUPPLIES-HOOK A KID 8000 8500

300-44-6028 PROGRAM SUPPLIES-WARM UP RANGE 7000 8000

1/17/2020 1:04:21 PM Page 15 of 57

300-42-6007 RESALE GOLF EQUIPMENT 36000 35000

300-42-6008 RESALE GOLF BALLS 25000 19000

300-42-6009 RESALE GOLF PRO SHOP SOFT GOODS 17000 18000

300-42-6010 GOLF SPECIAL ORDER EQUIPMENT 20000 24000

300-42-6011 GOLF SPECIAL ORDER APPAREL 3600 2000


300-41-6034 REPAIR PARTS CARTS 2500 3500

300-41-6037 FERTILIZER 15000 15000

300-41-6048 STAFF UNIFORMS 800 800

300-41-6049 STAFF UNIFORMS-FACILITY 0 2500


300-41-6025 GREEN AND TEE SUPPLIES 5500 6000

300-41-6026 LANDSCAPE AND TURF MATERIALS 15000 17000



300-41-6015 CHEMICAL SUPPLIES 68000 65000


300-41-6017 PLANTING MATERIAL/ITEMS 4500 4000



300-40-6041 CDGA EXPENDITURE 600 400

300-40-6042 GOLF SPECIAL EVENT EXPENDITURES 15000 19000





Defined Budgets

2018

Total Budget

2020

Total Budget

300-40-6027 OFFICE SUPPLIES 1000 1000



39

2018

Total Activity

2019

Total Budget

2019

Total Activity

0 0 98.97

0 0 313.63

298514.25 313500 230416.19

2221 3000 2072

3248.1 15000 17981.73

0 0 207.83

75206 0 0

80675.1 18000 20261.56

1282209.05 1303881 1192514.41

-178070.42 -101531 -151383.45Fund: 300 - GOLF Surplus (Deficit): 0 -77138.41

1/17/2020 1:04:21 PM Page 16 of 57


300-40-7086 SHORT/OVER 0 0



Expense Total: 1299067 1202290.41

Defined Budgets

2018

Total Budget

2020

Total Budget





300-40-5338 HOLE IN ONE 7500 2400


40

Total Activity 2019

Total Budget

2019

Total Activity

0 15000 4719.75

0 15000 4719.75

0 645000 387880.05

0 0 207907.68

0 0 0

0 0 0

0 0 3917.65

0 0 503.19

0 0 192.47

0 0 841.06

0 645000 601242.1

0 660000 605961.85

0 128000 83556.72

0 0 1675.83

0 128000 85232.55

0 42003 14128.86

0 2534 823.8

0 370 282.8

0 1866 865.4

0 1200 0

0 47973 16100.86

0 15000 4645.48

0 5000 2653.94

0 0 0

0 0 0

1/17/2020 1:04:21 PM Page 17 of 57




301-45-5203 DISPOSAL CHARGES 0 4000

301-45-5204 NATURAL GAS-HEAT 0 10500

301-45-5205 ELECTRICITY 0 42000



301-45-5102 LIFE INSURANCE 0 538.08

301-45-5103 SICK PAY 0 3000

301-45-5109 MILEAGE 0 0


Expense


301-45-5010 SALARIES 0 168000

301-45-5056 OVERTIME 0 0

Category: 50 - PERSONNEL SERVICES Total: 0 168000


301-45-4060 LIQOUR SALES 0 40000

301-45-4061 WINE SALES 0 22000

301-45-4062 NON-ALCOHOLIC BEVERAGE 0 9000

301-45-4063 BEER SALES 0 48000

Category: 42 - RERESHMENT REVENUE Total: 0 679500


Category: 42 - RERESHMENT REVENUE

301-45-4050 BANQUET REVENUE 0 70500

301-45-4051 FOOD SALES 0 35000

301-45-4052 GOLF BANQUET 0 130000

301-45-4053 WEDDING REVENUE 0 325000


Defined Budgets

Total Budget 2020

Total Budget

Fund: 301 - GOLF BANQUETS

Revenue


301-45-4030 FACILITY RENTAL 0 3700

41

Total Activity 2019

Total Budget

2019

Total Activity

0 0 0

0 0 0

0 3600 0

0 130000 205119.66

0 0 1302.24

0 0 55.51

0 0 225.34

0 500 417.98

0 10000 11213.49

0 3000 1299.89

0 600 23.94

0 4000 3243.64

0 2000 487.96

0 173700 230689.07

0 145800 141116.26

0 100800 61501.39

0 0 0

0 0 0

0 0 0

0 0 355.24

0 200 44.35

0 3000 7052.11

0 300 572.37

0 12000 30670.61

0 0 59.92

0 0 459

0 2500 616.48

0 3000 2296.31

0 267600 244744.04Category: 60 - COMMODITIES Total: 0 232750

1/17/2020 1:04:21 PM Page 18 of 57





301-45-6048 STAFF UNIFORMS 0 1450

301-45-5009 BEER COGS 0 22400

301-45-6006 BEVERAGE SUPPLY 0 4300



301-45-6027 OFFICE SUPPLIES 0 300



301-45-5005 FOOD COSTS 0 131000

301-45-5006 LIQUOR COSTS 0 24200

301-45-5007 WINE COGS 0 8700

301-45-5008 NON-ALCHOLIC COGS 0 17500





301-45-5467 IT HARDWARE 0 1400


301-45-5320 TELEPHONE 0 1200

301-45-5330 ADVERTISEMENT 0 1000

301-45-5331 PROMOTION 0 1000



Defined Budgets

Total Budget 2020

Total Budget

301-45-5206 WATER SEWER 0 2800

301-45-5209 PRINTING 0 5000


42

Total Activity 2019

Total Budget

2019

Total Activity

0 25000 12054.04

0 10000 4268.76

0 0 2759.6

0 35000 19082.4

0 652273 595848.92

0 7727 10112.93

301-45-7086 SHORT/OVER 0 0



Fund: 301 - GOLF BANQUETS Surplus (Deficit): 0 -43895.48

1/17/2020 1:04:21 PM Page 19 of 57


Defined Budgets

Total Budget 2020

Total Budget


301-45-5303 MARKETING 0 13696


43

2018

Total Activity

2019

Total Budget

2019

Total Activity

15442.27 16604 16257.48

15442.27 16604 16257.48

15442.27 16604 16257.48

13500 13500 13000

13500 13500 13000

0 631 2500

0 631 2500

13500 14131 15500

1942.27 2473 757.48Fund: 404 - AUDITNG FUND Surplus (Deficit): 1271 -4500

1/17/2020 1:04:21 PM Page 20 of 57


404-99-5370 AUDIT 13500 15500





Expense Total: 14083 15500

Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 404 - AUDITNG FUND

Revenue


404-99-4002 PROPERTY TAX 15354 11000



Expense


44

2018

Total Activity

2019

Total Budget

2019

Total Activity

5250.21 5646 5463.59

5250.21 5646 5463.59

5250.21 5646 5463.59

2128.78 2700 1696.77

2128.78 2700 1696.77

5949.5 6300 5667.35

5949.5 6300 5667.35

0 215 0

0 215 0

8078.28 9215 7364.12

-2828.07 -3569 -1900.53

1/17/2020 1:04:21 PM Page 21 of 57






Fund: 405 - PAVING & LIGHTING FUND Surplus (Deficit): -4477 8450



Expense


405-99-5205 ELECTRICITY 3200 2250



405-99-6043 PAVING, GRADING AND STONEWORK 6300 6300


Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 405 - PAVING & LIGHTING FUND

Revenue


405-99-4002 PROPERTY TAX 5221 17000

45

2018

Total Activity

2019

Total Budget

2019

Total Activity

96451.27 103704 101581

96451.27 103704 101581

1500 0 2699.58

7970 0 0

9470 0 2699.58

105921.27 103704 104280.58

15000 15000 15000

15000 15000 15000

776 1800 851

776 1800 851

220.34 1000 1040.79

730 1000 450.5

45843.6 46767 35074.71

24409.92 25848 19385.73

18758.5 3000 3104.5

0 3000 0

89962.36 80615 59056.23

11796.43 4000 3017.37

501.5 500 482.92

12297.93 4500 3500.29



406-99-6020 SAFETY SUPPLIES, PARTS 4000 3000

406-99-6048 STAFF UNIFORMS 500 500


1/17/2020 1:04:21 PM Page 22 of 57


406-99-7050 LIABILITY INSURANCE 45844 46892.3

406-99-7051 WORKERS COMPENSATION INSURANCE 24410 19344.7

406-99-7052 UNEMPLOYMENT INSURANCE 3000 3000

406-99-7066 INSURANCE DEDUCTIBLE 3000 3000

406-99-5010 SALARIES 15000 15000



406-99-5104 PHYSICALS SCREENINGS 1800 1000

Category: 51 - BENEFITS Total: 1800 1000


406-99-5329 SAFETY INITIATIVE 1000 1000


406-99-4014 GRANT REVENUE 0 0

406-99-4058 INSURANCE PROCEEDS 0 0



Expense



Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 406 - LIABILITY INSURANCE FUND

Revenue


406-99-4002 PROPERTY TAX 95898 100000


46

2018

Total Activity

2019

Total Budget

2019

Total Activity

0 3941 0

0 3941 0

118036.29 105856 78407.52

-12115.02 -2152 25873.06

1/17/2020 1:04:21 PM Page 23 of 57


Defined Budgets

2018

Total Budget

2020

Total Budget





Fund: 406 - LIABILITY INSURANCE FUND Surplus (Deficit): -7300 6223

47

2018

Total Activity

2019

Total Budget

2019

Total Activity

148209.5 159355 156215.11

148209.5 159355 156215.11

148209.5 159355 156215.11

107869.21 94200 100937.15

107869.21 94200 100937.15

0 6056 0

0 6056 0

107869.21 100256 100937.15

40340.29 59099 55277.96



Fund: 407 - IMRF FUND Surplus (Deficit): 23813 -90000

1/17/2020 1:04:21 PM Page 24 of 57


Expense


407-99-5155 EMPLOYER SHARE IMRF 117947 100000





Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 407 - IMRF FUND

Revenue


407-99-4002 PROPERTY TAX 147360 10000


48

2018

Total Activity

2019

Total Budget

2019

Total Activity

77003.05 82795 81197.58

77003.05 82795 81197.58

77003.05 82795 81197.58

34000 34000 34000

34000 34000 34000

7060 8000 8290

2687.2 4000 1720.87

0 10000 144.54

713.32 4000 818.25

10460.52 26000 10973.66

0 3147 0

0 3147 0

44460.52 63147 44973.66

32542.53 19648 36223.92

1/17/2020 1:04:21 PM Page 25 of 57






Fund: 408 - POLICE FUND Surplus (Deficit): 14153 -41850



408-99-5208 MOBILE PHONES 7500 4300

408-99-5325 SECURITY & FIRE ALARM SYSTEM 4000 2550

408-99-5326 CONTRACTED SECURITY 10000 10000


Fund: 408 - POLICE FUND

Revenue


408-99-4002 PROPERTY TAX 76563 10000



Expense




Defined Budgets

2018

Total Budget

2020

Total Budget

49

2018

Total Activity

2019

Total Budget

2019

Total Activity

13451.46 14462 14118.66

13451.46 14462 14118.66

13451.46 14462 14118.66

7000 7000 7000

7000 7000 7000

4250 4250 0

0 0 0

0 550 0

4250 4800 0

11250 11800 7000

2201.46 2662 7118.66

1/17/2020 1:04:21 PM Page 26 of 57

409-99-8083 TRANSFER OUT 0 4250




Fund: 409 - MUSEUM FUND Surplus (Deficit): 1616 -1250


Expense







Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 409 - MUSEUM FUND

Revenue


409-99-4002 PROPERTY TAX 13374 10000


50

2018

Total Activity

2019

Total Budget

2019

Total Activity

123205.42 132472 129755.77

123205.42 132472 129755.77

123205.42 132472 129755.77

15866 10000 17618

15866 10000 17618

10000 0 0

10000 0 0

78492.8 79433 79612.68

0 5034 0

78492.8 84467 79612.68

1600 122640 54598.36

1600 122640 54598.36

105958.8 217107 151829.04

17246.62 -84635 -22073.27

Category: 80 - CAPITAL IMPROVEMENTS Total: 43147 2400


Fund: 410 - SPECIAL RECREATION FUND Surplus (Deficit): -13794 50713

1/17/2020 1:04:21 PM Page 27 of 57



410-99-7090 NWSRA FEE 78493 80293



Category: 80 - CAPITAL IMPROVEMENTS

410-99-8006 PARK AND FACILITY COMPLIANCE 43147 2400


Expense


410-99-5351 FACILITY USAGE-NWSRA 0 10000



410-99-6042 GOLF SPECIAL EVENT EXPENDITURES 10000 0


Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 410 - SPECIAL RECREATION FUND

Revenue


410-99-4002 PROPERTY TAX 122501 143406


51

2018

Total Activity

2019

Total Budget

2019

Total Activity

132266.83 142214 139421.98

132266.83 142214 139421.98

132266.83 142214 139421.98

125581.26 144605 139472.4

125581.26 144605 139472.4

0 5405 0

0 5405 0

125581.26 150010 139472.4

6685.57 -7796 -50.42

1/17/2020 1:04:21 PM Page 28 of 57






Fund: 411 - SOCIAL SECURITY FUND Surplus (Deficit): 13889 1480

Fund: 411 - SOCIAL SECURITY FUND

Revenue


411-99-4002 PROPERTY TAX 131510 146480



Expense


411-99-5160 EMPLOYER SHARE FICA 112623 145000


Defined Budgets

2018

Total Budget

2020

Total Budget

52

2018

Total Activity

2019

Total Budget

2019

Total Activity

315 700 1095

315 700 1095

4250 4250 0

4250 4250 0

4565 4950 1095

0 3000 3000

0 3000 3000

1137.63 1400 811.24

1137.63 1400 811.24

0 550 1504.54

0 550 1504.54

0 0 0

0 0 0

1137.63 4950 5315.78

3427.37 0 -4220.78


412-99-8082 TRANSFER IN 0 -4250

Category: 65 - GENERAL EXPENDITURES Total: 0 -4250


Fund: 412 - MEMORIAL FUND Surplus (Deficit): 0 60

1/17/2020 1:04:21 PM Page 29 of 57






412-99-6017 PLANTING MATERIAL/ITEMS 550 700



412-99-8080 OPERATING FUND TRANSFERS IN 4250 0



Expense




Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 412 - MEMORIAL FUND

Revenue


412-99-4044 TREE OF LIFE 700 1000


53

2018

Total Activity

2019

Total Budget

2019

Total Activity

9406.51 10000 9432.22

1500 1500 1500

10906.51 11500 10932.22

2980 3200 3393

60 120 210

6734.5 5700 7719

9774.5 9020 11322

20681.01 20520 22254.22

3000 1000 0

3000 1000 0

601 600 0

4310.5 4300 5328.5

7223 7200 8292

2513.17 2000 1028

150 150 150

14797.67 14250 14798.5

504.12 700 717.71

2294.08 2300 2320.42

1417.14 2000 1027.8

4215.34 5000 4065.93

22013.01 20250 18864.43

-1332 270 3389.79

1/17/2020 1:04:21 PM Page 30 of 57

413-99-6006 BEVERAGE SUPPLY 1200 2325




Fund: 413 - COMMUNITY EVENTS Surplus (Deficit): 350 -2675


413-99-5330 ADVERTISEMENT 2200 2000





Expense


413-99-5050 WAGES 1000 3000



413-99-5200 RENTAL LAVATORY 500 0



413-99-4023 ACTIVITIES 3200 3400

413-99-4025 VENDOR FEES 200 200

413-99-4026 TICKET SALES 5700 7800




Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 413 - COMMUNITY EVENTS

Revenue


413-99-4007 DONATIONS 10000 10000

413-99-4027 SPONSORS 1500 4500


54

2018

Total Activity

2019

Total Budget

2019

Total Activity

0 0 0

0 0 0

190686.45 154731 0

190686.45 154731 0

190686.45 154731 0

30152.19 31015 5450.85

30152.19 31015 5450.85

34876.01 66100 51611.27

72771.97 0 8500

0 0 0

20533.34 9700 8394.31

8188.4 0 0

14705.55 126500 90122.3

6032 0 0

19000.78 46000 38834.73

34333.5 50000 48342

210441.55 298300 245804.61

240593.74 329315 251255.46

-49907.29 -174584 -251255.46



Fund: 518 - CAPITAL PROJECT FUND Surplus (Deficit): -152712 7455

1/17/2020 1:04:21 PM Page 31 of 57

518-99-8019 BIKE PATH 9500 1600

518-99-8020 LAND IMPROVEMENTS 34700 25200

518-99-8025 CAPITAL PURCHASE 0 0

518-99-8050 EQUIPMENT PURCHASE 19700 18000

518-99-8070 VEHICLE PURCHASE 34500 0



518-99-8010 BUILDING IMPROVEMENTS 41500 34000

518-99-8014 GMRC/LIONS PARK - EXTERIOR 92500 0

518-99-8017 PLAYAREA IMPROVEMENTS 0 3000

518-99-8018 POOL IMPROVEMENTS 29000 26000





Expense


518-99-6045 TECH UPGRADES 58325 26800


Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 518 - CAPITAL PROJECT FUND

Revenue


518-99-4004 BOND PROCEEDS 167013 0


55

2018

Total Activity

2019

Total Budget

2019

Total Activity

294000 0 0

294000 0 0

294000 0 0

0 0 0

58177.47 10500 21269

107314.5 0 0

4562 0 0

0 29000 10219.5

0 2000 1125

170053.97 41500 32613.5

170053.97 41500 32613.5

123946.03 -41500 -32613.5



Fund: 523 - CAPITAL 98 GOLF FUND Surplus (Deficit): 0 -359400

1/17/2020 1:04:21 PM Page 32 of 57


523-99-8020 LAND IMPROVEMENTS 130000 6400

523-99-8027 COURSE IMPROVEMENTS 0 0


523-99-8052 PARKING LOT 4000 0

Fund: 523 - CAPITAL 98 GOLF FUND

Revenue





Expense


523-99-8005 RESTRICTED CAPITAL REPAIR 0 350000


Defined Budgets

2018

Total Budget

2020

Total Budget

56

Total Activity 2019

Total Budget

2019

Total Activity

0 5000 623.32

0 5000 623.32

0 292000 322157.17

0 203000 308032.01

0 495000 630189.18

0 500000 630812.5

0 500000 630812.5



Fund: 525 - CAPITAL - GOLF BANQUET Total: 0 28500

1/17/2020 1:04:21 PM Page 33 of 57

Fund: 525 - CAPITAL - GOLF BANQUET

Expense


525-99-6045 TECH UPGRADES 0 0






Defined Budgets

Total Budget 2020

Total Budget

57

2018

Total Activity

2019

Total Budget

2019

Total Activity

576500 573200 0

576500 573200 0

576500 573200 0

1387.5 1500 475

1387.5 1500 475

575000 305000 305000

0 268200 134100

575000 573200 439100

576387.5 574700 439575

112.5 -1500 -439575Fund: 608 - 2014B (2005B Refinance) Surplus (Deficit): 0 -1500

1/17/2020 1:04:21 PM Page 34 of 57



608-99-7000 BOND PAYMENT 575000 320000

608-99-7001 BOND INTEREST 0 128000



Fund: 608 - 2014B (2005B Refinance)

Revenue


608-99-8082 TRANSFER IN 576500 448000



Expense


608-99-5304 PAYING AGENT FEES 1500 1500


Defined Budgets

2018

Total Budget

2020

Total Budget

58

2018

Total Activity

2019

Total Budget

2019

Total Activity

0 0 0

0 0 0

0 582610 600790

0 582610 600790

0 582610 600790

0 500 5725

0 11500 0

0 12000 5725

0 0 0

0 0 0

0 570610 0

0 570610 0

0 582610 5725

0 0 595065

Category: 65 - GENERAL EXPENDITURES Total: 0 610691.35


Fund: 612 - 2019 ROLLOVER BOND Surplus (Deficit): 0 1.65

1/17/2020 1:04:21 PM Page 35 of 57

612-99-5470 CONSULTING SERVICES 0 0



612-99-7000 BOND PAYMENT 0 600790

612-99-7001 BOND INTEREST 0 9901.35




612-99-4004 BOND PROCEEDS 0 0



Expense


612-99-5332 LEGAL SERVICES 0 0


Defined Budgets

2018

Total Budget

2020

Total Budget

Fund: 612 - 2019 ROLLOVER BOND

Revenue


612-99-4002 PROPERTY TAX 0 610693

59

Total Activity Total Budget Total Activity

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

224060.29 -510602 -443353.38

Fund: 613 - 2020 ROLLOVER Surplus (Deficit): 0 0

Report Surplus (Deficit): 38476 -140534.97

1/17/2020 1:04:21 PM Page 36 of 57

613-99-5470 CONSULTING SERVICES 0 6350






Fund: 613 - 2020 ROLLOVER

Revenue


613-99-4004 BOND PROCEEDS 0 602205



Expense


613-99-5332 LEGAL SERVICES 0 5800


Defined Budgets

Total Budget 2020

Total Budget

60

1087546.69 1173095 1150209

8444.3 8200 15811.23

2633.2 0 1001.75

1098624.19 1181295 1167021.98

220790.06 231257 219683.36

22674.84 26309 20318.81

125509.29 168240 162664.17

33678.38 16500 12144.58

360335.45 191072 135350

762988.02 633378 550160.92

335636.17 547917 616861.06

1/17/2020 1:04:21 PM Page 37 of 57

51 - BENEFITS 25583 25464.72

52 - CONTRACTED SERVICES 138432 149446.41

60 - COMMODITIES 18000 22210

65 - GENERAL EXPENDITURES 404115 131000


Fund: 100 - CORPORATE FUND Surplus (Deficit): 253663 626173.6

Fund: 100 - CORPORATE FUND

Revenue

10 - TAXES 1085848 1231155

20 - INTEREST 9000 12000

35 - ADDITIONAL 0 0


Expense

50 - PERSONNEL SERVICES 255055 288860.27


Group SummaryDefined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020

Total BudgetCategory

61

413743.97 444859 329810.35

59680.07 56058 69252.1

26357.3 21320 14798.81

916345.19 1002801 915166.55

21415.7 24500 23742

1437542.23 1549538 1352769.81

923596.46 1029468 1025082.17

93342.72 133407 93864.61

341355.18 404860 320806.15

145423.25 169011 138495.93

29592.34 45923 34669.28

1533309.95 1782669 1612918.14

-95767.72 -233131 -260148.33

1/17/2020 1:04:21 PM Page 38 of 57

51 - BENEFITS 103716 110336.18

52 - CONTRACTED SERVICES 346035 379779

60 - COMMODITIES 163236 162131


Expense Total: 1582349 1855799.33

Fund: 200 - RECREATION FUND Surplus (Deficit): -91996 -190382.33

30 - RENTAL 54423 64538

35 - ADDITIONAL 17670 25460

41 - PROGRAM REVENUES 906243 952044

42 - RERESHMENT REVENUE 18250 25375


Expense



Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 200 - RECREATION FUND

Revenue

10 - TAXES 493767 598000

62

114328.65 0 0

9147.47 10300 6279.04

980662.51 1192050 1034851.92

1104138.63 1202350 1041130.96

416551.43 417050 428362.2

83415.53 112220 85859.95

403052.74 443111 427614.51

298514.25 313500 230416.19

80675.1 18000 20261.56

1282209.05 1303881 1192514.41

-178070.42 -101531 -151383.45

60 - COMMODITIES 307450 316500


Expense Total: 1299067 1202290.41

Fund: 300 - GOLF Surplus (Deficit): 0 -77138.41

1/17/2020 1:04:21 PM Page 39 of 57

35 - ADDITIONAL 6000 15900



Expense


51 - BENEFITS 72240 93747.16



Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 300 - GOLF

Revenue

30 - RENTAL 135017 0

63

0 15000 4719.75

0 645000 601242.1

0 660000 605961.85

0 128000 85232.55

0 47973 16100.86

0 173700 230689.07

0 267600 244744.04

0 35000 19082.4

0 652273 595848.92

0 7727 10112.93Fund: 301 - GOLF BANQUETS Surplus (Deficit): 0 -43895.48

1/17/2020 1:04:21 PM Page 40 of 57

Expense

50 - PERSONNEL SERVICES 0 168000

51 - BENEFITS 0 54270.48


60 - COMMODITIES 0 232750



Defined Budgets

Total Budget Total Activity 2019

Total Budget

2019

Total Activity

2020


Fund: 301 - GOLF BANQUETS

Revenue

30 - RENTAL 0 3700

42 - RERESHMENT REVENUE 0 679500



64

15442.27 16604 16257.48

15442.27 16604 16257.48

13500 13500 13000

0 631 2500

13500 14131 15500

1942.27 2473 757.48Fund: 404 - AUDITNG FUND Surplus (Deficit): 1271 -4500

1/17/2020 1:04:21 PM Page 41 of 57

Revenue

10 - TAXES 15354 11000


Expense





Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 404 - AUDITNG FUND

65

5250.21 5646 5463.59

5250.21 5646 5463.59

2128.78 2700 1696.77

5949.5 6300 5667.35

0 215 0

8078.28 9215 7364.12

-2828.07 -3569 -1900.53


Fund: 405 - PAVING & LIGHTING FUND Surplus (Deficit): -4477 8450

1/17/2020 1:04:21 PM Page 42 of 57

Revenue

10 - TAXES 5221 17000


Expense





Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 405 - PAVING & LIGHTING FUND

66

96451.27 103704 101581

9470 0 2699.58

105921.27 103704 104280.58

15000 15000 15000

776 1800 851

89962.36 80615 59056.23

12297.93 4500 3500.29

0 3941 0

118036.29 105856 78407.52

-12115.02 -2152 25873.06





Fund: 406 - LIABILITY INSURANCE FUND Surplus (Deficit): -7300 6223

1/17/2020 1:04:21 PM Page 43 of 57

Fund: 406 - LIABILITY INSURANCE FUND

Revenue

10 - TAXES 95898 100000

35 - ADDITIONAL 0 0


Expense


51 - BENEFITS 1800 1000


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


67

148209.5 159355 156215.11

148209.5 159355 156215.11

107869.21 94200 100937.15

0 6056 0

107869.21 100256 100937.15

40340.29 59099 55277.96

Expense

51 - BENEFITS 117947 100000



Fund: 407 - IMRF FUND Surplus (Deficit): 23813 -90000

1/17/2020 1:04:21 PM Page 44 of 57


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 407 - IMRF FUND

Revenue

10 - TAXES 147360 10000


68

77003.05 82795 81197.58

77003.05 82795 81197.58

34000 34000 34000

10460.52 26000 10973.66

0 3147 0

44460.52 63147 44973.66

32542.53 19648 36223.92





Fund: 408 - POLICE FUND Surplus (Deficit): 14153 -41850

1/17/2020 1:04:21 PM Page 45 of 57

Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 408 - POLICE FUND

Revenue

10 - TAXES 76563 10000


Expense


69

13451.46 14462 14118.66

13451.46 14462 14118.66

7000 7000 7000

4250 4800 0

11250 11800 7000

2201.46 2662 7118.66

Expense




Fund: 409 - MUSEUM FUND Surplus (Deficit): 1616 -1250

1/17/2020 1:04:21 PM Page 46 of 57


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 409 - MUSEUM FUND

Revenue

10 - TAXES 13374 10000


70

123205.42 132472 129755.77

123205.42 132472 129755.77

15866 10000 17618

10000 0 0

78492.8 84467 79612.68

1600 122640 54598.36

105958.8 217107 151829.04

17246.62 -84635 -22073.27

1/17/2020 1:04:21 PM Page 47 of 57




80 - CAPITAL IMPROVEMENTS 43147 2400


Fund: 410 - SPECIAL RECREATION FUND Surplus (Deficit): -13794 50713

Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 410 - SPECIAL RECREATION FUND

Revenue

10 - TAXES 122501 143406


Expense


71

132266.83 142214 139421.98

132266.83 142214 139421.98

125581.26 144605 139472.4

0 5405 0

125581.26 150010 139472.4

6685.57 -7796 -50.42

1/17/2020 1:04:21 PM Page 48 of 57


Expense

51 - BENEFITS 112623 145000



Fund: 411 - SOCIAL SECURITY FUND Surplus (Deficit): 13889 1480


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 411 - SOCIAL SECURITY FUND

Revenue

10 - TAXES 131510 146480

72

315 700 1095

4250 4250 0

4565 4950 1095

0 3000 3000

1137.63 1400 811.24

0 550 1504.54

0 0 0

1137.63 4950 5315.78

3427.37 0 -4220.78


Fund: 412 - MEMORIAL FUND Surplus (Deficit): 0 60

1/17/2020 1:04:21 PM Page 49 of 57



Expense




65 - GENERAL EXPENDITURES 0 -4250


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 412 - MEMORIAL FUND

Revenue

35 - ADDITIONAL 700 1000

73

10906.51 11500 10932.22

9774.5 9020 11322

20681.01 20520 22254.22

3000 1000 0

14797.67 14250 14798.5

4215.34 5000 4065.93

22013.01 20250 18864.43

-1332 270 3389.79



Fund: 413 - COMMUNITY EVENTS Surplus (Deficit): 350 -2675

1/17/2020 1:04:21 PM Page 50 of 57

Fund: 413 - COMMUNITY EVENTS

Revenue

35 - ADDITIONAL 11500 14500



Expense




Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


74

0 0 0

190686.45 154731 0

190686.45 154731 0

30152.19 31015 5450.85

210441.55 298300 245804.61

240593.74 329315 251255.46

-49907.29 -174584 -251255.46


Fund: 518 - CAPITAL PROJECT FUND Surplus (Deficit): -152712 7455

1/17/2020 1:04:21 PM Page 51 of 57


Revenue




Expense

60 - COMMODITIES 58325 26800



Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


75

294000 0 0

294000 0 0

170053.97 41500 32613.5

170053.97 41500 32613.5

123946.03 -41500 -32613.5

1/17/2020 1:04:21 PM Page 52 of 57


Revenue



Expense



Fund: 523 - CAPITAL 98 GOLF FUND Surplus (Deficit): 0 -359400


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


76

0 5000 623.32

0 495000 630189.18

0 500000 630812.5

0 500000 630812.5



Fund: 525 - CAPITAL - GOLF BANQUET Total: 0 28500

1/17/2020 1:04:21 PM Page 53 of 57


Defined Budgets

Total Budget Total Activity 2019

Total Budget

2019

Total Activity

2020



Expense


77

576500 573200 0

576500 573200 0

1387.5 1500 475

575000 573200 439100

576387.5 574700 439575

112.5 -1500 -439575Fund: 608 - 2014B (2005B Refinance) Surplus (Deficit): 0 -1500

1/17/2020 1:04:21 PM Page 54 of 57

Fund: 608 - 2014B (2005B Refinance)

Revenue



Expense





Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


78

0 0 0

0 582610 600790

0 582610 600790

0 12000 5725

0 570610 0

0 582610 5725

0 0 595065


Fund: 612 - 2019 ROLLOVER BOND Surplus (Deficit): 0 1.65

1/17/2020 1:04:21 PM Page 55 of 57

Revenue

10 - TAXES 0 610693

35 - ADDITIONAL 0 0


Expense


65 - GENERAL EXPENDITURES 0 610691.35


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Fund: 612 - 2019 ROLLOVER BOND

79

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

224060.29 -510602 -443353.38

Fund: 613 - 2020 ROLLOVER Surplus (Deficit): 0 0


1/17/2020 1:04:21 PM Page 56 of 57

Fund: 613 - 2020 ROLLOVER

Revenue



Expense





Defined Budgets

Total Budget Total Activity Total Budget Total Activity 2020


80

335636.17 547917 616861.06

-95767.72 -233131 -260148.33

-178070.42 -101531 -151383.45

0 7727 10112.93

1942.27 2473 757.48

-2828.07 -3569 -1900.53

-12115.02 -2152 25873.06

40340.29 59099 55277.96

32542.53 19648 36223.92

2201.46 2662 7118.66

17246.62 -84635 -22073.27

6685.57 -7796 -50.42

3427.37 0 -4220.78

-1332 270 3389.79

-49907.29 -174584 -251255.46

123946.03 -41500 -32613.5

0 -500000 -630812.5

112.5 -1500 -439575

0 0 595065

0 0 0

224060.29 -510602 -443353.38

612 - 2019 ROLLOVER BOND 0 1.65

613 - 2020 ROLLOVER 0 0


1/17/2020 1:04:21 PM Page 57 of 57

412 - MEMORIAL FUND 0 60

413 - COMMUNITY EVENTS 350 -2675

518 - CAPITAL PROJECT FUND -152712 7455

523 - CAPITAL 98 GOLF FUND 0 -359400

525 - CAPITAL - GOLF BANQUET 0 -28500

608 - 2014B (2005B Refinance) 0 -1500

406 - LIABILITY INSURANCE FUND -7300 6223

407 - IMRF FUND 23813 -90000

408 - POLICE FUND 14153 -41850

409 - MUSEUM FUND 1616 -1250

410 - SPECIAL RECREATION FUND -13794 50713

411 - SOCIAL SECURITY FUND 13889 1480

100 - CORPORATE FUND 253663 626173.6

200 - RECREATION FUND -91996 -190382.33

300 - GOLF 0 -77138.41

301 - GOLF BANQUETS 0 -43895.48

404 - AUDITNG FUND 1271 -4500

405 - PAVING & LIGHTING FUND -4477 8450


Fund SummaryDefined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020

Total BudgetFund

81

1098624.19 1181295 1167021.98

761395.43 633378 550160.92

337228.76 547917 616861.06

458116.17 496029 388277.1

694165.16 805508 728348.06

-236048.99 -309479 -340070.96

111340.04 120675 89030.79

65810.69 80918 63071.74

45529.35 39757 25959.05

195732 195800 217015.46

119759.52 120996 150431.46

75972.48 74804 66584

33835.25 37685 28269.96

33556.04 37100 28805.03

279.21 585 -535.07

44032.71 56900 51952.42

37860.3 36450 36486.11

6172.41 20450 15466.31

22688.6 34800 40379.22

14133.51 19890 19035.53

8555.09 14910 21343.69

40609.69 50379 38144.1

34980.63 35536 36280.4

5629.06 14843 1863.7

1/17/2020 1:13:16 PM Page 1 of 4

Department: 08 - PERFORMING ARTS

Revenue 56344 44785

Expense 32370 37321

Department: 08 - PERFORMING ARTS Surplus (Deficit): 23974 7464

Department: 07 - ATHLETIC

Revenue 35520 41077

Expense 19591 18948

Department: 07 - ATHLETIC Surplus (Deficit): 15929 22129

Department: 06 - DANCE

Revenue 31000 48524

Expense 21058 31207

Department: 06 - DANCE Surplus (Deficit): 9942 17317

Department: 05 - YOUTH PROGRAMS

Revenue 36413 35010

Expense 26789 28090

Department: 05 - YOUTH PROGRAMS Surplus (Deficit): 9624 6920

Department: 04 - KINDERSTOP

Revenue 153729 184582

Expense 109150 131245.5

Department: 04 - KINDERSTOP Surplus (Deficit): 44579 53336.5

Department: 03 - PRESCHOOL CREATIVE KIDS

Revenue 125320 105295

Expense 80533 74478.83

Department: 03 - PRESCHOOL CREATIVE KIDS Surplus (Deficit): 44787 30816.17

Department: 02 - RECREATION/GENERAL

Revenue 542017 652713

Expense 663804 811336.01

Department: 02 - RECREATION/GENERAL Surplus (Deficit): -121787 -158623.01

Department: 01 - ADMINISTRATION

Revenue 1094848 1243155

Expense 841185 616981.4

Department: 01 - ADMINISTRATION Surplus (Deficit): 253663 626173.6

Budget WorksheetProspect Heights Park District, IL Group Summary

For Fiscal: 2020 Period Ending: 12/31/2020

Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020

Total BudgetAccount Type

82

ACurtis

Text Box

TABLE 2 FY Department Budget Summary

21415.7 24500 23742

21980.99 21200 25570.12

-565.29 3300 -1828.12

75479.7 84270 85903.7

100397.78 125082 126773.9

-24918.08 -40812 -40870.2

135322.42 135400 100654.25

127094.07 119700 86394.45

8228.35 15700 14259.8

7563.77 11000 11954.5

15053.65 15700 15803.45

-7489.88 -4700 -3848.95

32796.94 45100 31511.19

35925.85 41850 32991.13

-3128.91 3250 -1479.94

236939.61 247000 240514

135630.62 141697 138565.95

101308.99 105303 101948.05

21669.63 10000 5421.12

98553.73 181042 124360.81

-76884.1 -171042 -118939.69

903209.98 984550 843329.86

631976.95 643102 601874.49

271233.03 341448 241455.37

510146.79 513079 510379.44

510146.79 513079 510379.44

133916.47 126800 120309.36

98518.69 105700 30145.02Expense 105100 100700

1/17/2020 1:13:16 PM Page 2 of 4

Department: 41 - GROUNDS

Expense 478567 536110.76

Department: 41 - GROUNDS Total: 478567 536110.76

Department: 42 - PRO SHOP

Revenue 131800 122102

Department: 40 - GOLF

Revenue 1090267 918550

Expense 677400 520979.65

Department: 40 - GOLF Surplus (Deficit): 412867 397570.35

Department: 30 - PARKS

Revenue 10000 15000

Expense 179234 242698.74

Department: 30 - PARKS Surplus (Deficit): -169234 -227698.74

Department: 14 - SUMMER CAMP

Revenue 219531 277966

Expense 139306 174182.25

Department: 14 - SUMMER CAMP Surplus (Deficit): 80225 103783.75

Department: 13 - FITNESS CENTER

Revenue 55460 29707

Expense 52370 37187.5

Department: 13 - FITNESS CENTER Surplus (Deficit): 3090 -7480.5

Department: 12 - SPECIAL EVENTS

Revenue 10880 8900

Expense 9050 12931.25

Department: 12 - SPECIAL EVENTS Surplus (Deficit): 1830 -4031.25

Department: 11 - ACTIVE ADULTS

Revenue 123000 111809

Expense 109155 103873.75

Department: 11 - ACTIVE ADULTS Surplus (Deficit): 13845 7935.25

Department: 10 - AQUATICS

Revenue 72889 84674

Expense 122279 131707

Department: 10 - AQUATICS Surplus (Deficit): -49390 -47033

Department: 09 - CONCESSIONS

Revenue 18250 25375

Expense 17660 20592.5

Department: 09 - CONCESSIONS Surplus (Deficit): 590 4782.5


Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


83

35397.78 21100 90164.34

49264.27 66000 55833.62

37208.16 35000 38849.26

12056.11 31000 16984.36

17747.91 25000 21658.12

4358.46 7000 10300.1

13389.45 18000 11358.02

0 660000 605961.85

0 652273 596815.02

0 7727 9146.83

61798.03 220982 215442.21Report Surplus (Deficit): 161667 314757.38

1/17/2020 1:13:16 PM Page 3 of 4

Department: 45 - BANQUET HALL

Revenue 0 683200

Expense 0 727095.48

Department: 45 - BANQUET HALL Surplus (Deficit): 0 -43895.48

Department: 44 - WARM UP RANGE

Revenue 27000 22000

Expense 7000 8000

Department: 44 - WARM UP RANGE Surplus (Deficit): 20000 14000

Department: 43 - HOOK A KID

Revenue 50000 62500

Expense 31000 36500

Department: 43 - HOOK A KID Surplus (Deficit): 19000 26000

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020


Department: 42 - PRO SHOP Surplus (Deficit): 26700 21402


Defined Budgets

84

335636.17 547917 616861.06

-95767.72 -233131 -260148.33

-178070.42 -101531 -151383.45

0 7727 10112.93

61798.03 220982 215442.21Report Surplus (Deficit): 161667 314757.38

1/17/2020 1:13:16 PM Page 4 of 4

200 - RECREATION FUND -91996 -190382.33

300 - GOLF 0 -77138.41

301 - GOLF BANQUETS 0 -43895.48

Defined Budgets

2018

Total Budget

2018

Total Activity

2019

Total Budget

2019

Total Activity

2020

Total BudgetFund

100 - CORPORATE FUND 253663 626173.6


Fund Summary

85

1/17/2020 1:17:29 PM Page 1 of 2

Budget ListingProspect Heights Park District, IL For Fiscal: 2020 Period Ending: 12/31/2020

20202020Account Number Account Name


Revenue


OPERATING FUND TRANSFERS IN 142,055.00518-99-8080

Budget Detail

Description Units Price AmountBudget Code

2020 TRANSFER FROM F613 1.00 -142,055.0 -142,055.002020

Total Category: 65 - GENERAL EXPENDITURES: 142,055.00

Total Revenue: 142,055.00

Expense


TECH UPGRADES 26,800.00518-99-6045

Budget Detail


2020 BATTERY FOR BACK UP SERVER 1.00 1,000.00 1,000.002020

2020 COMPUTER SWITCHES 1.00 6,000.00 6,000.002020

2020 DESKTOP PRINTER 1.00 100.00 100.002020

2020 ELECTRONIC SIGN W LIBRARY 1.00 14,000.00 14,000.002020

2020 HD CAMERA EXTERIOR GMRC FRONT AREA 1.00 1,300.00 1,300.002020

2020 LAPTOP / PC REPLACEMENT SCHEDULE 4.00 700.00 2,800.002020

2020 MICROSOFT LICENSE 4.00 300.00 1,200.002020

2020 MONITOR REPLACEMENT 2.00 200.00 400.002020

Total Category: 60 - COMMODITIES: 26,800.00


BUILDING IMPROVEMENTS 34,000.00518-99-8010

Budget Detail


2020 ADMIN BOILER REPLACEMENT 1.00 6,000.00 6,000.002020

2020 CONCESSION INTERIOR FLOOR 1.00 2,500.00 2,500.002020

2020 GMRC RACQUETBALL LIGHTING 1.00 5,000.00 5,000.002020

2020 GMRC SKYLIGHT REPLACEMENT 1.00 8,500.00 8,500.002020

2020 GMRC WOMEN LOCKER ROOM 1.00 12,000.00 12,000.002020

PLAYAREA IMPROVEMENTS 3,000.00518-99-8017

Budget Detail


2020 PARKS PLAYGROUND MULCH 1.00 3,000.00 3,000.002020

POOL IMPROVEMENTS 26,000.00518-99-8018

Budget Detail


2020 POOL CERAMIC MARKERS 1.00 1,000.00 1,000.002020

2020 POOL DECK REPAIR 1.00 7,500.00 7,500.002020

2020 POOL GRATE FOR SLIDE POOL 1.00 4,000.00 4,000.002020

2020 POOL PUMP BUILDING METAL ROOF 1.00 7,500.00 7,500.002020

2020 POOL UNDER WATER LIGHTS 1.00 6,000.00 6,000.002020

BIKE PATH 1,600.00518-99-8019

86

ACurtis

Text Box

TABLE 3 FY2020 Capital Budget

Budget Listing For Fiscal: 2020 Period Ending: 12/31/2020

1/17/2020 1:17:29 PM Page 2 of 2

20202020Account Number Account Name

Budget Detail


2020 BIKE PATH SIGNAGE 32.00 50.00 1,600.002020

LAND IMPROVEMENTS 25,200.00518-99-8020

Budget Detail


2020 CLAIRE LANE PARK TENNIS COURTS 1.00 8,500.00 8,500.002020

2020 LANDSCAPE: TIMBER TO CONCRETE CURB 1.00 13,500.00 13,500.002020

2020 LIONS PARK SEALCOAT 20% IN F410 1.00 3,200.00 3,200.002020

EQUIPMENT PURCHASE 18,000.00518-99-8050

Budget Detail


2020 FITNESS ROOM EQUIPMENT 1.00 13,500.00 13,500.002020

2020 PARKS MOWER 1.00 2,500.00 2,500.002020

2020 TABLES 1.00 2,000.00 2,000.002020

Total Category: 80 - CAPITAL IMPROVEMENTS: 107,800.00

Total Expense: 134,600.00

Total Fund: 518 - CAPITAL PROJECT FUND: 7,455.00


Expense


RESTRICTED CAPITAL REPAIR 350,000.00523-99-8005

Budget Detail


2020 OOCC ELETRIC TRANSFORMER 1.00 350,000.00 350,000.002020

BUILDING IMPROVEMENTS 3,000.00523-99-8010

Budget Detail


2020 EXHAUST DOWNSTAIRS KITCHEN 1.00 3,000.00 3,000.002020

LAND IMPROVEMENTS 6,400.00523-99-8020

Budget Detail


2020 SEALCOAT SOUTH LOT ($1600 IN F410) 1.00 6,400.00 6,400.002020



Total Fund: 523 - CAPITAL 98 GOLF FUND: 359,400.00


Expense


EQUIPMENT PURCHASE 28,500.00525-99-8050

Budget Detail


2020 BANQUET CHAIRS 1.00 12,000.00 12,000.002020

2020 BEVERAGE CART 1.00 15,000.00 15,000.002020

2020 WASHER AND DRYER FOR LINENS 1.00 1,500.00 1,500.002020



Total Fund: 525 - CAPITAL - GOLF BANQUET: 28,500.00

Report Total: -380,445.00

87

Prospect Heights Park District 110 W. Camp McDonald Road, Prospect Heights, IL 60070

(847) 394-2848

COMBINED BUDGET &

APPROPRIATION ORDINANCE

# 01.28.2020

January 1, 2020 – December 31, 2020

88


Combined Budget & Appropriation Ordinance

01.28.2020

AN ORDINANCE ADOPTING THE COMBINED ANNUAL

BUDGET AND APPROPRIATION OF FUNDS FOR

THE PROSPECT HEIGHTS PARK DISTRICT, COOK COUNTY, ILLINOIS

FOR THE FISCAL YEAR BEGINNING ON

THE FIRST (1st) DAY OF JANUARY, 2020 AND

ENDING ON THE THIRTY-FIRST (31st) DAY OF DECEMBER, 2020

BE IT ORDAINED BY THE BOARD OF PARK COMMISSIONERS (the Board)

of the Prospect Heights Park District, (the “District”) of Cook County, Illinois:

Section 1: It is hereby found and determined:

(a) this Board has heretofore caused to be prepared a combined annual budget and

appropriation in tentative form for the fiscal year beginning January 1, 2020 and

ending December 31, 2020, which ordinance has been conveniently available for

public inspection for at least 30 days prior to final action thereon:

(b) a public hearing was held at the Gary Morava Recreation Center, Cook County,

Illinois on the 28th day of January 2020 on said ordinance; and

(c) that all other legal requirements for the adoption of the annual budget and

appropriation ordinance of this District for the fiscal year beginning January 1, 2020

and ending December 31, 2020 have heretofore been performed.

Section 2: The following sums of money, or so much thereof as may be authorized

by law for the following objects and purposes, be and the same are hereby budgeted and

appropriated for the fiscal year beginning the first day of January, 2020 and ending on the

thirty-first (31st) day of December, 2020.

89

SUMMARY of ANNUAL BUDGET & APPROPRIATION ORDINANCE

FOR FISCAL YEAR 2020

FUND BUDGET APPROPRIATION

100 CORPORATE $ 616,981 $ 740,377

200 RECREATION 1,855,799 2,226,959

300 GOLF FUND 1,202,290 1,442,748

301 FOOD & BEVERAGE 727,095 872,514

404 AUDIT 15,500 18,600

405 PAVING & LIGHTING 8,550 10,260

406 LIABILITY INSURANCE 93,777 112,532

407 I.M.R.F. 100,000 120,000

408 POLICE 51,850 62,220

409 MUSEUM 7,000 8,400

410 SPECIAL RECREATION 92,693 111,232

411 SOCIAL SECURITY 145,000 174,000

412 MEMORIAL 5,190 6,228

413 COMMUNITY EVENTS 28,575 34,290

CAPITAL DEVELOPMENT / BONDS / RESERVES

518 CAPITAL FUND 134,600 161,520

523 CAPITAL FUND 359,400 431,280

525 GOLF BANQUET CAPITAL 28,500 34,200

608 BOND & INTERST-2014B 449,500 539,400

612 BOND & INTEREST-2019 610,693 732,832

613 BOND & INTEREST 2020 12,150 14,580

GRAND TOTALS $6,545,143 $7,854,172

Each of said sums of money and the aggregate thereof are deemed necessary by this

Board to defray the necessary expenses and liabilities of this District during the fiscal

year beginning the first day of January, 2020 and ending on the thirty-first (31st) day of

December, 2020 for the respective purposes set forth.

The passage by the Board of Commissioners of this 2020 Combined Annual Budget

Appropriation Ordinance, including the “Appropriation” column, shall not be interpreted

to authorize the expenditure within any fund of any amount greater than the amount

budgeted for each fund in the “Budget” column.

All unexpended balances of the appropriations for the fiscal year ended December 31,

2020 and prior years are hereby specifically reappropriated for the same general purposes

for which they were originally made and may be expended in making up any

insufficiency of any other items provided in this appropriation ordinance, in making this

appropriation in accordance with applicable law.

The receipts and revenue of said District derived from sources other than taxation and not

specifically appropriated, shall constitute the general corporate fund and shall first be

placed to the credit of such fund.

90

Section 3: The following determinations have been made and are hereby made a part

of the aforesaid budget:

(a) An estimate of the cash on hand at the beginning of the fiscal year is expected to be

$3,107,113.

(b) An estimate of the cash expected to be received during the fiscal year from all

sources is $6,404,608.

(c) An estimate of the expenditures contemplated for the fiscal year is $6,545,143

(d) An estimate of the cash expected to be on hand at the end of the fiscal year is

$2,966,578.

(e) An estimate of the amount of taxes to be received during the fiscal year is

$2,873,166.

Section 4: All ordinances or parts of ordinances conflicting with any of the

provisions of this ordinance shall be and the same are hereby repealed to the extent of

such conflict. If any item, or portion thereof, of this Budget & Appropriation Ordinance

is for any reason held invalid, such decision shall not affect the validity of the remaining

portion of such items or the remaining portions of this ordinance.

This ordinance shall be in full force and effect immediately upon its passage.

Passed by the Board of Park Commissioners of the Prospect Heights Park District, this

28th day of January 2020.

AYES:

NAYS:

ABSENT OR NOT VOTING:

_____________________________

Timothy Jones, President

Board of Commissioners

ATTESTED:

______________________________

Ellen Avery, Board Secretary


91

CERTIFICATION OF ESTIMATE OF

REVENUE FOR FISCAL YEAR 2020

I, Vicki Carney, do hereby certify that I am the duly qualified

treasurer of the Prospect Heights Park District and the chief fiscal officer of said

District; as such officer I do further certify that the revenues, by source, anticipated

to be received by said District in the fiscal year beginning January 1, 2020 and

ending on December 31, 2020 are estimated to be as follows:

SOURCE AMOUNT

Real Estate Taxes $2,873,166

Personal Property Replacement Taxes 14,568

Interest 12,000

Concessions 25,375

Program Fees 1,073,442

Golf Fees 998,550

Golf Shop Sales 122,102

Food & Beverage 683,200

Bond Proceeds 602,205

TOTAL $6,404,608

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the

said District this 28th day of January, 2020.

(Seal)

____________________________________________________

Vicki Carney, Treasurer, Prospect Heights Park District

92

STATE of ILLINOIS >

SS

COUNTY of COOK >

I, Ellen Avery, do hereby certify that I am the duly qualified

and acting Secretary for The Board of Commissioners of the Prospect Heights Park

District, in The County of Cook and State aforesaid, and as such Secretary I am the

keeper of the records and files of the Board of Park Commissioners of said District.

I do further certify that the attached and foregoing is a true

and complete copy of the “Combined Annual Budget & Appropriation Ordinance of

the Prospect Heights Park District, Cook County, Illinois, for the Fiscal Year

beginning January 1, 2020 and ending December 31, 2020”, as adopted by the

Board of Park Commissioners at its properly convened meeting held on the 28th

day of January, 2020, as appears from the official records of said District in my care

and custody.

IN WITNESS WHEREOF, I have hereunto affixed my official

signature and the corporate seal of said District at 110 Camp McDonald Road,

Prospect Heights, Illinois, on this 28th day of January, 2020.

(Seal)

__________________________

Ellen Avery, Board Secretary


93

2020 FISCAL YEAR BUDGET - phparks.org

Documents

Transcript of 2020 FISCAL YEAR BUDGET - phparks.org