oswegoland park district annual budget

OSWEGOLAND PARK DISTRICT ANNUAL BUDGET

Fiscal Year 2018

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2018 Annual Operating Budget

ANNUAL BUDGET

Fiscal Year January 1, 2018 – December 31, 2018

Park Board of Commissioners

Dave Krahn - PresidentSandy Tartol - Vice PresidentDave Behrens - Commissioner

Bob Ijams - CommissionerMichelle McCallough - Commissioner

Administrative Staff

Richard Zielke - Executive DirectorNancy Zenner - Director of Finance/Treasurer

Ginny Bateman - Director of Recreation & Marketing Grant Casleton - Director of Planning & Development

Mike Fee - Director of OperationsBrad Doyle - General Manager FBGC

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Table of Contents

MISSION, VISION, AND VALUES ........................................................................................................................................................4MEMORANDUM ....................................................................................................................................................................................5STRATEGIC PLAN EXECUTIVE SUMMARY .....................................................................................................................................7STRATEGIC PLAN..................................................................................................................................................................................8BUDGET MESSAGE ...............................................................................................................................................................................14INTRODUCTION ....................................................................................................................................................................................14BUDGET PROCESS ................................................................................................................................................................................15 Budget Calendar ...................................................................................................................................................................................19 Overview ..............................................................................................................................................................................................20 Revenues ..............................................................................................................................................................................................23 Expenditures ........................................................................................................................................................................................26DISTRICT STRUCTURE AND ORGANIZATION ................................................................................................................................31 Funds ....................................................................................................................................................................................................33 Governmental Funds ............................................................................................................................................................................33 Major Governmental Funds .................................................................................................................................................................33 Non-Major Governmental Funds .........................................................................................................................................................34 Organizational Chart of Accounts ........................................................................................................................................................36 Organizational Chart by Function ........................................................................................................................................................37 Staff Organizational Chart ...................................................................................................................................................................38DEPARTMENT NARRATIVES AND BUDGET HIGHLIGHTS ...........................................................................................................39 Administration/Finance ........................................................................................................................................................................39 Capital Development/Planning ............................................................................................................................................................44

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Parks/Facilities .....................................................................................................................................................................................51 Park Matrix .....................................................................................................................................................................................61 District Parks Map ..........................................................................................................................................................................64 Recreation ............................................................................................................................................................................................65 Golf ......................................................................................................................................................................................................73BUDGET ..................................................................................................................................................................................................78 Budget Summary .................................................................................................................................................................................79 Budget by Fund ....................................................................................................................................................................................82 Budget Detail .......................................................................................................................................................................................128ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES ........................................................................................235 Investment Policy .................................................................................................................................................................................235 Revenue Policy ....................................................................................................................................................................................236 Expenditure Policies ............................................................................................................................................................................236 Capital Assets Policy............................................................................................................................................................................237 Fund Balance and Reserve Policy ........................................................................................................................................................238 Operating Budget Policy ......................................................................................................................................................................238 Debt Policy ...........................................................................................................................................................................................239 Capital Improvement Policy ................................................................................................................................................................240 Addendums ..........................................................................................................................................................................................242GLOSSARY OF TERMS .........................................................................................................................................................................281

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MISSION, VISION, AND VALUES Mission Statement It is the mission of the Oswegoland Park District to effectively and responsively:• Plan, acquire, develop, maintain, and preserve parks, facilities, and natural and historic areas• Provide diverse, accessible, high-quality services and programs• Provide our community with opportunities to play, gather, celebrate, learn, and enjoy nature• Provide the leadership, staff, and volunteers with the resources and environment to create a Park District that reflects the spirit of

our community

Vision Statement “Creating Opportunities for a Healthy Community”

Organizational Values As an organization, Park Board, and as team members, we value:

Commitment & Dedication – With common direction and shared focus, we accomplish our goals by being:• Responsible, determined and by taking ownership

People – We commit to people throughout our organization by being:• Accepting of differences, providing recognition and acknowledgment, personal and professional growth and development opportunities, and flexibility in scheduling

Safety – We commit to safety throughout our organization by using:• Common sense, proactive measures, accountability and security

Teamwork – Using communication as a tool to effectively exchange ideas, we will:• Respect diversity, listen and seek to understand, solicit information, feedback, and ideas prior to decision making, use proactive participation and focus on results

Quality – We commit to high standards of performance in our services, programs, and products, by maximizing and maintaining:• Resources, staffing and staff training, patron satisfaction, community perception of excellence and commitment to the environment

Integrity – By having integrity, we mean that we demonstrate:• Honesty/trust/truth, fairness and strength of character

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MEMORANDUM

TO: Board of Commissioners FROM: Rich Zielke Executive Director

RE: Budget Message 2018 Fiscal Year

DATE: December 15, 2017

I am pleased to present for your review and adoption the proposed FY2018 Budget for the Oswegoland Park District.

This budget document presents the District’s comprehensive financial plan to provide parks, facilities, programs and recreation services to residents and participants during the upcoming fiscal year. The 2018 Proposed Budget is intended to dispense the optimum portion of resources to serve resident needs through sound fiscal management, while meeting the limitations of a mandated tax cap. Although the tax cap limits the District’s revenue, staff continues to investigate ways to maximize current resources to meet the demands of our residents.

The budget was prepared by balancing internal needs with the community expectations and economic conditions. Sound financial and operational philosophies guided the budget for the upcoming year. Staff continued to prioritize partnerships, strong financial policies and efficiencies throughout the budget process.

The proposed operating expenditures, excluding debt service and capital, are $11,180,599 for FY2018. This represents a decrease of $756,930, or 6%, from the FY2017 Budget. The budget also includes $1,378,200 for capital outlay and $1,376,474 for debt service principal and interest payments. The District has budgeted for several capital projects and maintenance repairs of facilities to be completed in 2018. The District’s total projected revenues are $13,935,273, which is a $117,771, or 1% increase from the previous year’s budget. The increased revenue is attributed to projected recreational program revenues and the real estate property tax receipts.

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This budget document is the culmination of work and decisions made by the Board of Commissioners and staff. The Board reviewed a full range of policies and financial assumptions that would guide staff in preparing the budget. I am pleased to report that this budget adheres to those policies and assumptions.

Our budget serves as a guide to the District’s operations. The Park Board of Commissioners reviews the budget and year-to-date revenues and expenditures monthly. The entire staff thanks the Board for your ongoing support, encouragement, and counsel through the development of this budget. Together we will continue to meet the goals of our Strategic and Capital Plans with a shared vision of creating opportunities for a healthy community.

I recommend adoption of the FY2018 Combined Annual Budget and Appropriation Ordinance prior to the beginning of the new fiscal year which begins on January 1, 2018.

Thank you.

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STRATEGIC PLAN EXECUTIVE SUMMARY

The Oswegoland Park District staff, Management Team, Board of Commissioners, along with Primer, Michaels & Associates, Inc., worked collaboratively to develop the Oswegoland Park District Strategic Plan 2017-2021. This plan follows the long-standing commitment by the District to establish future direction through an ongoing commitment to planning processes. The Strategic Plan’s intent is to:

• Clearly define the purpose of the Park District• Establish a five-year future direction• Align Board members and staff with organizational strategy• Align services with community needs• Develop a framework for identifying and funding infrastructure improvements• Cultivate personal and professional growth

The plan is intended to be implemented over a five-year period and will be reviewed and updated on an annual basis during the budget process. The District has determined that this is an ideal time to update the Strategic Plan because this is when all staff and Board are involved in implementing the Comprehensive Master Plan, as well as feedback from the community. The plan is dynamic by design and will change as residents’ needs and wants warrant change, and new opportunities are presented to the District.

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STRATEGIC PLAN

INTRODUCTIONStrategic planning is the formal consideration of an organization’s future course, a process that determines where an organization is going and how it will get there. Developing a strategic plan defines the purpose of the organization; establishes realistic goals consistent with a mission in a defined time frame; provides a base from which progress can be measured; and focuses resources on the key priorities.

STRATEGIC PLAN DEVELOPMENTThe starting point for the strategic planning process is establishing a Mission Statement to clearly define the purpose of the Park District. This statement represents the core of the organization. The Values reflect our set of values as individuals, a team and an organization, defining how we intend to relate to each other and to our community. The Strategic Themes represent our broad level of direction and are supported by Strategic Goals. Strategic Initiatives are specific tasks to support the goals.

STRATEGIC PLAN DEFINITIONS

Mission A statement that describes the business of our District. The Mission also defines our core purpose and why we exist.

Values Our set of beliefs that establish how we will relate to each other and to our patrons.

Strategic Themes Primary components that include customer, financial, internal business, and employee growth and development. These define the organizational direction based on the concept of the balanced scorecard.

Strategic Goals Concise statements describing the specific actions the District will execute to achieve our strategy.

Strategic Initiatives The specific programs, activities, projects, or actions that our District will introduce to meet our performance targets.

Measurements Standards used to evaluate and communicate performance against expected results. Measurements are normally quantitative indicators and capture numbers, dollars, and percentages, allowing the Board and staff to determine organizational performance.

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STRATEGIC THEMESThe District has developed Strategic Themes that are broad organizational descriptions to provide direction. They include:

• Upgrading and Expanding Core Assets • Building Market Share and Competitiveness • Developing and Sustaining Meaningful Partnerships and Revenue Sources • Developing and Executing Strategies for Internal Engagement and Continuous Improvement

STRATEGY MAPThe Oswegoland Park District Strategic Plan (2017-2021) is designed to ensure that elements of the Mission shape the Strategic Plan implementation. Strategic Themes, Strategic Goals, Strategic Initiatives and Measurements create the framework for decision-making during the next five years. The Themes provide the primary focus for the Plan’s implementation. The Strategy Map outlines the four Themes and supporting Goals.

THEMES

Land & Facilities Develop a Master Plan

Seek alternate funding such as

grants, donations, and sponsorships

Develop a philosophy & plan for implementation and review of

staff compensation

Develop site specific plan for each component to optimize existing resources

Develop a strategy for fees and charges for District programs and services

Foster productive collaborations & partnerships with local governmental

agencies and community organizations

Develop specific action steps to enhance staff engagement.

Design and implement a unified marketing plan

Create and Implement a Five Year Capital Improvement Plan

Review existing policies and procedures to provide guidance as to how funds are

generated, reserved, and expended

Seek professional recognition at the agency, staff, and

board level

Develop an orientation and training plan

Fiscal Awareness

Customer

Employee Engagement

UPGRADE & EXPAND CORE ASSETS

BUILD MARKET SHARE & COMPETITIVENESS IN OFFERINGS

DEVELOP & SUSTAIN MEANINGFUL PARTNERSHIPS & REVENUE SOURCES

DEVELOP & EXECUTE STRATEGIES FOR INTERNAL ENGAGEMENT & CONTINUOUS IMPROVEMENT

OSWEGOLAND PARK DISTRICT STRATEGY MAP

Develop best practices in

financial systems

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STRATEGIC THEMES & GOALS

Land & Facilities

Upgrading and Expanding Core Assets - Develop Standards for Land Acquisition and Planning and Construction of New Facilities and Renovation of Existing Facilities.

The Park District will manage its land and facilities in a manner that contributes to public pride and quality of life throughout the Oswegoland Park District. It values ecological preservation, environmental sustainability, and incorporates these values when making decisions on how land and facilities will be acquired, maintained, and managed. Over the next five years, the Park District will focus on: planning; preventive maintenance; ensuring public safety at parks and facilities; and expanding green management practices.

1. Develop a Master Plan • Develop policies regarding the acquisition of land (Short-Term)• Identify indoor and outdoor facilities based on current needs of the community, as well as forecasted growth areas (Short-Term)

2. Develop site/program specific plan to optimize existing resources• Develop business plans to support and justify expenditures as it relates to renovation of and/or acquisition of new resources (Long-Term)

3. Create and Implement a Five Year Capital Improvement Planning Process• Review and incorporate replacement schedules, ACG’s Facilities Report, Facilities & Community Needs Assessment, and

ADA Implementation Schedule (Short-Term)

Customer

Building Market Share and Competitiveness - Align Services with Community Needs

The Park District will focus on providing programs, services and facilities based on financial sustainability and community needs according to community feedback, trend analysis, and resources.

1. Develop a strategy for fees and charges• Update Comprehensive Revenue Policy (Short-Term)• Develop a comprehensive program review process (Short-Term)

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2. Design and implement a unified marketing plan • Incorporate an advertising plan as part of a comprehensive marketing plan (Long-Term)• Increase revenue through community awareness and participation (Ongoing)• Update the Community Attitude & Interest Survey every 3-5 years (Short-Term)

Fiscal Awareness

Developing and Sustaining Meaningful Partnerships and Revenue Sources - Maximize Funding Opportunities

The Park District will focus on optimizing and leveraging financial position through aligning resources efficiently, maximizing funding opportunities, and collaborating opportunities/partnerships to fulfill the community’s needs and interest in effective, innovative ways.

1. Seek alternative funding such as grants, donations, sponsorships • Create a process for actively seeking grant funding (Long-Term)• Create a sponsorship plan as part of the comprehensive marketing plan (Long-Term)

2. Foster productive collaborations and partnerships with local governmental agencies and community organizations• Establish committees, including local government agencies, and community-at-large, to generate ideas on ways to collaborate and maximize taxpayer resources (Ongoing)

3. Review existing policies and procedures to provide guidance as to how funds are generated, reserved, and expended• Review reserve fund balances to determine financial stability for future capital projects (Short-Term/Ongoing)• Review Recreation Fund programming, breakdown and structure of revenue sources funding the programs, and how those funds may be increased or spent (Short-Term)

4. Develop best practices in financial systems• Continue to receive CAFR, recognizing excellence in reporting and transparency (Ongoing)• Continue to build upon the budget document to meet the criteria for submittal for the Distinguished Budget Award (Ongoing)

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Employee Engagement

Developing and Executing Strategies for Internal Engagement and Continuous Improvement - Cultivate Personal and Professional Growth

The Park District emphasizes the importance of employee competency and personal/professional growth. This includes effectively deploying the Mission & Values beginning with the orientation process and reinforcing them throughout employment. In addition, we will launch a comprehensive training program to advance staff skills.

1. Develop a philosophy and plan for implementation and review of staff compensation• Interpretation/implementation (Ongoing)• Timeline/schedule (Ongoing)• Budget (Ongoing)• Frequency to review and update (Ongoing)

2. Develop specific action steps to enhance staff engagement• Develop a monitoring process for the action plan based on the results of culture survey (Long-Term)• In conjunction with strategic action teams, develop a monitoring process for use at Management Team meetings to keep abreast of team progress and the Board reporting calendar (Ongoing)

3. Seek professional recognition at the agency, staff, and board level, and recognize and celebrate when achieved• Complete for recognition at 2018 IPRA/IAPD conference (Short-Term)• Consider applying for CAPRA and/or Gold Medal Award (Long-Term)

4. Develop an orientation and training plan (Long-Term)

IMPLEMENTATION

Implementation Timeline

The following are Themes, Goals and Initiatives for the next five years 2017 through 2021. Time period priorities are attached to each Initiative. These represent timeframes as follows:

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• Short-Term Goals to be accomplished between 2017 and 2019 • Long-Term Goals to be accomplished between 2019 and 2021 • Ongoing Goals are included on an annual basis during the entire time period

Implementation Guidelines• All employees will receive a copy of the Strategic Plan or electronic access to the Plan.• Elements of the Strategic Plan will be incorporated into the District’s orientation process.

The District will provide regular reporting on the Plan’s progress. The Plan will be divided into separate fiscal years and reported on annually.

2017 2019 2021

LONG TERM GOALSAccomplished 2019-2021

ONGOING GOALS

SHORT-TERM GOALSAccomplished 2017-2019

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BUDGET MESSAGEFISCAL YEAR 2018

I. INTRODUCTION

We are pleased to submit to you the FY2018 Budget for the Oswegoland Park District. This budget document communicates the District’s financial plan and policies, and acts as an operations guide which incorporates the District’s capital plan initiatives to provide our park and recreation services for the Oswego community and all its users.

The Budget, as adopted, is the basis of the Combined Annual Budget and Appropriation Ordinance, which will be adopted within or before the first quarter of each fiscal year as required by the Illinois Park District Code (70 ICLS 1205 et seq). This annual budget serves as the foundation for the District’s financial planning and control. The level of budgetary control is established at the fund level. All appropriations lapse at year-end.

Internal control practices are also integrated into the budgetary management of the District’s funds. A budget is prepared for each fund; control is provided by verification of appropriation amounts prior to expenditures, as well as a monthly review of actual account totals compared to budget. Additional control is established through accounting practices which includes the recording of receipts and disbursement of funds entrusted to the District.

All funds are budgeted using the modified accrual basis. Revenues are recognized when they become measurable and available as net current assets. Property taxes, which have been levied but are not due before the end of the fiscal year, are recorded as receivable. Budgeted expenditures are recognized when the related fund liability is incurred.

The District continues to utilize a detailed line item budget for accounting, expenditure control, and monitoring purposes. The 2018 Proposed Budget line item detail is available for review, along with the Proposed Budget Summary by fund.

The Board of Commissioners and the entire staff believe the budget document is a policy document, a financial plan, an operations guide, and a communications device. The commitment of the Commissioners and staff is to focus on the challenging issues and continuing the mission of the District.

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This budget message contains an overview of key issues and summary budget data that should assist the reader, whether it be a Board Commissioner, employee, citizen, or other interested party.

The budget message is organized into the following sections:

I. IntroductionII. Budget ProcessIII. District Structure and OrganizationIV. Department Narratives and Budget HighlightsV. Proposed Budget – Fiscal Year 2018VI. Accounting, Auditing, and Financial Reporting PoliciesVII. Glossary of Terms

II. BUDGET PROCESS

Phase One – Planning

While the budget process is an ongoing effort, preparation begins in July. Planning meetings are held with staff early in the process. These meetings involve discussion of the budget process itself, as well as proposed changes of significance in operations or direction within departments. Planning and Development staff distributes capital project worksheets for Directors to begin planning and discussing capital projects to be accomplished with the FY2018 budget, and future budget years, based on priority and funding available.

Phase Two – Budget Requests

The second stage of the process is to develop and prepare the FY2018 Budget requests, with revenue and expense projections. Department staff reviews their department budgets, and are then responsible for entering their requested budget and detail into the financial software budget module. Documentation/backup of their requested budgets is submitted to the Director of Finance and Executive Director.

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Phase Three – Budget Reviews

Budget review meetings are held with Directors and their department staff. The budget reviews are then held with all the Directors at Management Team meetings. The issues discussed range from general budget philosophy, financial assumptions, operational policies and service levels. The Director of Finance and the Executive Director hold a series of meetings to review the requests and the justifications. This includes their budgeting for wages, insurance, and other administrative items which do not fall under the responsibility of department staff. A series of meetings are regularly held with various staff to discuss budget issues throughout the process. As necessary, budget request adjustments are determined jointly between the Director of Finance, the Executive Director, and the specific Directors and their department staff.

Phase Four – Current FY Projections

The next stage of the process is to project the revenue and expenditures for the current FY2017. The projections are updated as necessary throughout the process.

Phase Five – Document Preparation

The Director of Finance has primary responsibility for preparation of the budget document. Final compilation, documentation and backup detail are completed during this phase.

Phase Six – Budget Review and Presentation

In early November, the Proposed Budget, along with a list of capital projects, is presented to the Board of Commissioners at a Committee of the Whole meeting to review and discuss the documents in detail. The Board of Commissioners may add to, subtract from or make changes, but may not change the form of the budget.

The Proposed Budget, in tentative form, is made available for public inspection for at least 30 days prior to final action in December. A Notice for a Public Hearing is published in the local newspaper at least 7 days prior to the adoption of the Ordinance, to obtain taxpayer comments.

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Phase Seven – Capital Program

The District has a five-year Capital Improvement Plan (CIP). Park upgrades and replacements are indentified in the District’s Master Plan. Other capital projects are prioritized based upon need and projected available funds. Funds for capital projects are funds available after the operating and debt service payment budgets are finalized. Each plan is updated annually throughout the budget process. Once a capital project is identified, as part of the process a cost analysis is completed to determine its impact on the operational budget.

Phase Eight – Combined Budget and Appropriation Ordinance Adoption

The Budget and Appropriation Ordinance is prepared for consideration of adoption at the December Board Meeting. This Ordinance includes the budget and appropriated amounts, an estimate of expected cash during the fiscal year and an estimate of cash expected to be on hand at the end of such year. The following funds will be included in the Budget and Appropriation Ordinance; Corporate, Recreation, Social Security, Museum, Liability, Audit, Paving & Lighting, Unemployment, Workers Compensation, Illinois Municipal Retirement Fund, Fox Valley Special Recreation Association, Fox Bend, Aquatics, Capital, and Debt Service.

Phase Nine – Implementation, Reporting and Amendments

Once adopted, Management and staff of the District will put in place the operational policies, directions, and departmental budgets developed during the budget process. The concepts and goals of the budget will translate into requests for payment and payroll transactions. Management and staff review monthly budget status reports which detail monthly and year-to-date activity. The staff and the Director of Finance, and the Executive Director meet regularly to discuss revenue and expenditure levels.

Prior to the end of the first quarter of each fiscal year, the budget is legally enacted through the passage of an annual Combined Budget and Appropriation Ordinance.

Budgets for all funds are legally adopted on a basis consistent with accounting principles generally accepted in the United States of America. Budgetary information for individual funds is prepared on the same basis as the basic financial statements. All budgets are prepared based on the annual fiscal year of the District. Budgetary funds are controlled by an integrated budgetary accounting system in accordance, where applicable, with various legal requirements which govern the District.

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The appropriation law allows for transfers by management along line items in any fund. However, any revisions that alter the total expenditures of any fund must be approved by the Board of Commissioners. After the first six months of any fiscal year, the District Board may, by a two-thirds vote, amend the initially approved Budget and Appropriations Ordinance. Unused appropriations lapse at the end of the fiscal year.

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BUDGET CALENDARFISCAL YEAR 2018

The budget calendar includes planning time for the budget process, meetings with Board and staff, as well as public meetings with residents of the Park District.

Date ActionJuly 2017 Finance to create and distribute Budget Timeline to Staff July (TBD) Directors to meet to distribute/discuss Capital Projects worksheets and Budget Document narratives/details at Management Team meetingJuly 2017 Finance to create 2018 Budget in SpringbrookAug 15, 2017 Directors to submit Capital Projects worksheets to Executive Director to review at Management Team meetingAug 15, 2017 Finance to distribute Budget Worksheet/GL list to Staff with instructions to reviewAug 21, 2017 Springbrook budget entry is open to StaffSep 5, 2017 Directors to revisit/revise Capital Projects worksheets at Management Team meetingSep 11, 2017 Rec Staff only – Springbrook budget entry to be completeSep 18, 2017 Superintendent of Rec/EC only-fund 3/20 reviews to be completeSep 22, 2017 Staff to submit Budget documentation/backup to FinanceSep 22, 2017 Springbrook budget entry will be closed to StaffSep 25-29, 2017 Budget review meetings with Directors Oct 2-13, 2017 Budget review meetings with Staff, Finance Director and Executive DirectorOct 19, 2017 Proposed Annual Operating Budget distributed to BoardOct 20, 2017 Proposed Annual Operating Budget made available on DisplayNov 2, 2017 Committee of the Whole meeting to review the Annual Operating BudgetNov 16, 2017 Update Proposed Annual Operating Budget on displayDec 7, 2017 Committee of the Whole meeting to review Annual Operating BudgetDec 7, 2017 Publish Public Hearing NoticeDec 21, 2017 Public Hearing at Board MeetingDec 21, 2017 Budget and Appropriation Ordinance on Board Agenda for approvalDec 22, 2017 File Budget/Certifications with Counties

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Overview

The State Legislature has placed significant restraints on the financial resources of the District through the 1991 “Property Tax Extension Limitation Law” (PTELL or the Tax Cap). The Tax Cap imposes a limit on the aggregate tax extension. The lesser of 5% or the percentage increase in the Consumer Price index (CPI) during the 12-month calendar year preceding the levy year. Last fiscal year (2016 received in 2017) the CPI was 0.7%, and this fiscal year (2017 received in 2018) the CPI is 2.1%. As of June 2006, Public Act 94-976 states the District may exceed a voter-approved fund rate as long as it does not exceed a statutorily prescribed maximum rate ceiling. The sum of all rates still cannot exceed the limiting rate.

The desires and needs of the community continue to outpace resources available. Therefore, it is the Board’s responsibility, with staff assistance, to determine the priority and scope of District services and activities. The Board and staff must continue to reviewDistrict-wide priorities. The District’s Mission Statement, Vision Statement, and the annual assessment of District operations should guide this determination by the Commissioners and staff. Consensus must be reached as to the direction and scope of services provided by the District in the future.

General Policy

1. The District intends to work towards the goal that operating expenditures will not exceed projected revenues. Exceptions to this goal are as follows:

a) Budgeted expenditures, which are deferred or delayed in FY2017, may be budgeted in FY2018 using the available fund balance as the sources of funding.

b) As authorized by the Board of Commissioners, a portion of fund balance may be utilized for certain expenditures.

c) A target spendable Fund Balance is established to provide financial stability, cash flow for operations, and the assurance that the District will be able to respond to emergencies with fiscal strength. It is anticipated that unexpected situations may cause the District to fall below these targets, at which point certain steps will be followed to correct the deficiency. The District’s flow assumption for Fund Balance is to spend first Restricted, then Committed, and then Assigned Fund Balances. Parameters and target ranges have been established for each budget fund. The Fund Balance and Reserve Police, approved by the Park Board of Commissioners, can be found as Addendum 8.

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2. Budgeted expenditures for FY2018 are based upon projections developed by supervisors within their own area of responsibility. Where applicable, budgets are controlled and monitored on a department level. Certain items, while included in the department budget, are not subject to control by the department (i.e. insurance, utilities and certain general allocated expenditures).

3. The District recognizes that contingencies, disasters and emergencies do occur in an organization as diverse as the District. Conversely, proper planning and foresight is the essence of budgeting. The District places vital emphasis upon planning through its operating budget, Strategic Plan, Capital Improvement Program, the Parks and Open Space Master Plan and individual department long-range plans. Authorization for purchase of an unbudgeted item or service is vested in the Board of Commissioners upon recommendation of the affected Department Director and the Executive Director. The request for an unbudgeted item or service must include the source of additional funds or a corresponding reduction in the budget, which will fund such a request.

4. The Board of Commissioners must approve transfers of appropriation among expense categories and funds. Supplemental appropriations are approved as required by state statute. The Director of Finance, in consultation with the Executive Director, is authorized to approve expenditures in a line item that exceeds the budget, provided that the amount will not cause the aggregate for that category of expense to exceed the appropriated or re-appropriated amount.

5. The District is committed to the continuation of Capital Improvement Program (CIP). The CIP is a multi-year capital plan. Capital funds are spent to acquire, construct, or upgrade physical assets such as facilities, parks and equipment and are classified as fixed assets.

Every five years, the District updates the Parks and Open Space Master Plan. After conducting a community-wide survey of Oswegoland Park District citizens about parks and recreation to evaluate the District’s effectiveness at meeting the needs and expectations of the community, the Parks & Open Space Master Plan was presented and approved by the Board of Commissioners in July, 2008, and revised in December 2009. The District will continue to use this process to aid in the formulation of its Capital Improvement Plan. A Community Needs Assessment was conducted in 2014, and the District engaged in a Strategic Plan process. After a cooperative effort over the last three years, a Strategic Plan for the five-year period from 2017-2021 was developed in 2017 by District Staff, Management Team and Board of Commissioners. The Strategic Plan was approved by the Board of Commissioners in July 2017.

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The District utilizes six methods of financing capital improvements. The ongoing capital program will be funded:

1) Debt service extension base, which allows us to issue General Obligation Limited Tax Park Bonds. The proceeds from these bonds can be used for capital projects

2) Land cash fees collected from new development

3) Grants such as DCEO Grants, Kendall County TAP Grants, IPRF Safety Grants, IDNR OSLAD and Bike Path Grants, IDOT TEA-21 and ISTEA Grants, Power Play and Illinois State Museum Grants, National Fish and Wildlife Foundation – Monarch Butterfly Restoration Grant

4) IPARKS Swing Modification Program

5) Energy rebate programs

6) Cell tower rental income

During the annual budget process the District reviews and analyzes capital requests, and must acknowledge that while projects may be worthy, they must be prioritized in a logical fashion. Unfortunately, not all requests will be funded in the multi-year plan. Management will arrive at a consensus prior to Board discussion and approval.

The District has a Capital Improvement Plan (CIP) which serves as a guide for developing, improving and maintaining its infrastructure and facilities.The five-year Capital Improvement Plan is reviewed and updated annually. The first year represents projects that will be undertaken in the fiscal year. The remaining years of the plan are more forward thinking and projects that are identified by the staff or master plans. Some projects may not be completed in the fiscal year assigned and the funding may be considered a “carryover.”

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While the primary funding source for the Capital Improvement Program will be the issuance of General Obligation Limited Tax Park Bonds, the reserve fund balances of the Corporate, Recreation, Museum, FBGC, and Aquatics funds may be used or transferred to the Capital Fund for certain capital items.

6. Anticipated Special Revenue Fund capital budgets are stated below:

a) Paving & Lighting Trail and parking lot improvements

b) Museum Land and building improvements

c) Recreation Equipment for recreation programs and facilities

d) Special Recreation Equipment for recreation programs and facilities

d) Golf Course Equipment, golf course and building improvements

7. Property Tax Extension Limitation Law (PTELL) will continue to impact the District’s operation by limiting the growth in the aggregate tax extension. The effects of this limit must be considered when increasing the operating budget. Generally speaking, every operating budget increase has an effect upon the Liability Insurance Fund, and every staffing increase has an effect upon the IMRF, Social Security, Unemployment and Workers Compensation Funds.

8. Although the Executive Director is ultimately responsible for all District fiscal matters, the Director of Finance has the responsibility and authority to conduct all financial business for the District, including the budget process. The Director of Finance’s authority will remain within the limitations of District policies and guidance from the Executive Director and the Board of Commissioners.

Revenues

1. The District’s 2017 Tax Levy was adopted in November 2017. The Corporate, Audit, Museum, and Recreation Funds’ levies are projected to be below the statutory rate limits. The Paving and Lighting Fund and Fox Valley Special Recreation Fund levy

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was based on the maximum non-referendum statutory tax rate. Levies for IMRF, Liability Insurance, Social Security, Unemployment and Workers Compensation Funds were adopted based upon the requirements of those funds and their fund balance recommendations.

Real estate tax revenue is based upon an estimated increase of 5% in the equalized assessed valuation subject to provisions of PTELL, and a 99.91% collection rate. For budgeting purpose, real estate taxes primarily reflect the current year levy (e.g. the 2017 levy will be budgeted for FY2018). Generally accepted accounting principles (GAAP) account for the 2017 levy in FY2018. In effect, the District budgets real estate tax on a cash basis rather than a modified accrued basis. The District recognizes property taxes when they become both measurable and available in the year intended to finance.

Real Estate and Personal Property Replacement Tax revenues account for approximately one-third of the District’s revenue. The chart below highlights the 10-year revenue trend. When budgeting for these revenues, it is done so conservatively.

Levy Year/ Year Funds Recieved

Real Estate Tax Extension

Percent of Change

Personal Property Replacement Tax

Percent of Change Total

2008/09 5,523,640 6.55% 61,943 -43.58% 5,585,5832009/10 5,400,771 -2.22% 106,946 72.57% 5,507,7172010/11 5,465,844 1.20% 94,252 -11.87% 5,560,0962011/12 5,496,485 0.56% 94,415 0.17% 5,590,9002012/13 5,229,719 -4.85% 104,667 10.86% 5,334,3862013/14 5,756,487 10.07% 107,753 2.95% 5,864,2402014/15 6,028,818 4.73% 114,902 6.63% 6,143,7202015/16 6,144,086 1.91% 101,816 -11.399% 6,245,8992016/17 6,238,699 1.54% 104,255 2.40% 6,342,9542017/18 Est. 6,763,759 8.42% 87,842 -15.74% 6,851,601

* The District changed its fiscal year end from April 30 to December 31, for the period December 31, 2009.

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2. Personal Property Replacement Tax revenues will be allocated to the Corporate Fund. The Personal Property Replacement Tax is considered “soft” money. The amount received each year is dependent on economic conditions and should not be utilized as a source for “hard” costs.

3. A large portion of the total revenue from the Recreation revenue-producing programs will fund a portion of overhead costs in the Recreation Fund. In 2017, the Recreation fund was on target to generate 84% of the fund’s revenue from programs and events. Staff will continue in FY2018 to review and update current pricing strategies and establish a comprehensive fee policy for programming. Through this process, the District continues to evaluate how it allocates its financial resources, recovers its costs through the use of revenue, and how to enhance its program revenues.

4. Building and facility fees will be reviewed and updated as necessary. Rentals will be projected based upon historic trends.

5. As the District develops facilities, the Board and staff must be conscious of the revenue potential available. The fee-setting process must acknowledge market conditions and realistic discounts for residents.

6. The District has entered into agreements and leases for various facilities. A listing of these follows:

Agency Location Oswego Community School District 308 Various locations Oswegoland Heritage Association Little White School Museum and Stewart Farm

7. Interest income will be based upon the following interest rates received in December 2017:

Bank Type of Account Interest Rate First National Bank Sweep-First $4million .300%

Sweep-Over $4million .250% Operating .250% Payroll .250% Credit Card .250% Fox Bend Credit Card .250% Illinois Funds Money Market .112% Interest income is allocated accordingly to each fund based on fund balances each month.

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8. Golf revenues will be primarily based upon prior attendance/use factoring in current rates, usage trends and the general market conditions.

9. Pool revenues will be based upon a 12-week season.

10. Each year, the District projects certain intergovernmental and agency grants and shared revenue. It has been the District’s experience that expenditure commitments are not to be made before the grant is committed to the District. It is therefore recommended that the budget not include the grant unless the District has a written commitment or the funds in hand from the agency or unit of government at the time the District’s budget is approved. Potential sources of this category follows:

Source Purpose Oswego School District 308 Kids Connection programming

Village of Oswego Paddle the Fox Grant Project Village of Montgomery Paddle the Fox Grant Project City of Yorkville Paddle the Fox Grant Project IPRF Safety Grant IPARKS iGrant Program IPARKS Swing Modification Program Nat’l Fish & Wildlife Fund Fox Valley Monarch Corridor IDNR OSLAD Prairie Point Community Park IDOT and ISTEA Grants Fox River Trail Illinois State Museum Grants Little White School Museum IL Department of Agriculture Country Market US Department of Agriculture Country Market DCEO Misc. Grant – Purchase of Property IAPD Safety Grant and Power Play Grant Kendall County Highway Dept. Tap Grant - Paving

Expenditures

1. Certain Corporate Fund activities provide support services to other operating departments. These general administrative services, including but not limited to Human Resources, Administration and Finance, Operations, and IT may be allocated to all appropriate funds based upon actual expenditures or reasonable estimates of each fund’s share of costs. Likewise, certain centrally purchased services and supplies are allocated to each fund. The estimated allocation for these expenses will be budgeted in the respective funds.

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2. The District offers several community-wide special events each year. These special events have been well received by the community and well attended. The Recreation and Marketing department depends on event revenue, volunteers, sponsors, and donations to support these activities.

PrairieFest Park After Dark I Tried a Triathlon Brew at the Bridge Have Fun? You Won! Kids Triathlon Holiday Express Monster Mash Bash Gobbler Hobbler Mashed Potato Mile Daddy Daughter Dance Spring Trail Run Mother Son Big Pig Happy Noon Year Mother Son Dance Monday Miles Fishing with Dad

3. Various District departments provide in-kind services to other agencies and affiliated groups. In some cases, in-kind services are in turn provided to the District. Departments also provide similar services to other departments without a budget allocation. The dollar amount and an all-inclusive list are difficult to determine. The District has identified some of these in- kind services by department and services provided.

Organization Services Provided Village of Oswego Various special events Oswego Police Department Transportation/pick-up of daily cash receipts from all District facilities In return, District maintains year-round landscaping/plowing for Oswego Police Department Oswego School District 308 Provide monthly playground inspections, maintain playground surfacing, and perform all necessary repair work Cross Country course at Prairie Fest Park Field use for P.E. classes at various parks Tours of Little White School Museum for all third graders in the District Oswego Public Library Provide space for joint programming Advertising space in our seasonal catalog Oswego Heritage Association Provide storage and museum space Advertising space in our seasonal catalog

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Fox Valley Special Recreation Association Provide field space for athletic programs Provide space for Stars day camp, South Point for summer camp Advertising space in our seasonal catalog Fox Metro Disc Golf Club Course for disc golf tournament Local Boy Scouts / Girl Scouts Tours of Little White School Museum to various troops General Community Designated warming shelter for the community

In addition, the District has generously provided space in one of our facilities or parks for the following community groups:

Girl and Boy Scout Troops 1st President Men’s Club Aces Exercising FVSRA Quilters Dozen Merry Heart Clowns Kendall County Clerk 4-H Clubs Hilltop Gardeners TOPS Heritage Association Oswego Rotary Oswego Chamber of Commerce

4. A portion of all recreation buildings operating expenditures will be funded from general revenue of the Recreation and Museum Funds and fees.

Boulder Point Civic Center South Point Winrock Little White School Museum Stewart Farm

5. The operating expenditures relating to athletic fields maintenance are supported by general revenue from the Recreation and Corporate Funds and athletic fees.

6. The budget for the Paving and Lighting Fund is used for roadways, parking lot, and park trails improvements.

7. Salaries and wages of full-time staff will be projected assuming there are no vacant positions. Projections will comply with the existing approved compensation plans. The part-time/seasonal staff and budgets will be developed based upon aggregate

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amounts within general ledger codes. An analysis continues to assure compliance with IMRF of the 1000 hours participation rule of part-time staff. A Comprehensive Compensation Study was completed in 2014 for full-time positions, which will be used to determine future salary adjustments.

8. The District is participating in the Intergovernmental Personnel Benefit Cooperative (IPBC), administered by Gallagher Benefits Services, Inc. IPBC is an entity created under Illinois state laws, which allows municipal groups to band together for the purposes of insurance. The intent of the plan is to provide consistent health, dental, and life insurance benefits while stabilizing the costs of those benefits. The District’s total costs will be allocated to the various funds according to department. Employer and Employee contribution rates until July 1, 2018 are as follows:

Health Insurance – Blue Cross Blue Shield of Illinois

Employer Contribution 90% Employee Contribution 10% HMO Employee $ 361.40 per month $ 40.16 per month Employee/Spouse $ 744.48 per month $ 82.72 per month Employee/Child $ 695.21 per month $ 77.25 per month Family $1,078.28 per month $119.81 per month

PPO Employee $ 361.40 per month $ 279.46 per month Employee/Spouse $ 744.48 per month $ 575.65 per month Employee/Child $ 695.21 per month $ 537.53 per month Family $1,078.28 per month $ 833.73 per month

HSA Employee $ 361.40 per month $ 135.40 per month Employee/Spouse $ 744.48 per month $ 278.90 per month Employee/Child $ 695.21 per month $ 260.45 per month Family $1,078.28 per month $ 403.96 per month

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Dental Insurance – MetLife Employee $ 35.21 per month $ 3.91 per month Employee/Spouse $ 69.89 per month $ 7.77 per month Employee/Child $ 85.14 per month $ 9.46 per month Family $ 131.90 per month $14.66 per month

Health/Life/Dental premiums for the new plan year beginning July 1, 2018 are estimated at a 7% increase, therefore are budgeted for accordingly in the various funds.

9. The District is a member of the Illinois Public Risk Fund (IPRF). IPRF is Illinois’ largest self-insured pool for workers compensation coverage. Public entities and governmental agencies have pooled their workers compensation exposures and control costs through a unified loss prevention and claims management program. The District’s total cost for coverage is expensed from the Workers Compensation Fund, which is funded by the District’s Property Tax Levy.

10. Illinois Parks Association Risk Services (IPARKS) is a local government insurance risk pool that provides for comprehensive liability for vehicle, equipment and property, Director’s and Officials’ liability, along with state of the art loss control, and other necessary insurance. The District’s Liability Insurance Fund provides the source of funding for the District’s premiums to IPARKS, which is a component of the District’s Property Tax Levy.

11. The FY2018 IMRF employer contribution is 10.78%, a decrease from 10.86% for FY2017. The Property Tax levy funds the IMRF Retirement Fund liability.

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III. DISTRICT STRUCTURE AND ORGANIZATION

Established On April 21, 1950 the Oswegoland Park District was established by referendum, and formed with Commissioners Arthur Davis, Margaret DuSell, Jane Patterson, William Andersen and Ralph Wheeler. It is a separate governmental entity known as a “special district” responsible for acquiring, developing, and maintaining natural areas, parks, and leisure time facilities for area residents. It is considered to be a primary government since it is legally separate and fiscally independent as a taxing body; it has the power to levy and collect taxes on all the taxable property in the District.

Governed The District is governed by a five member, volunteer Board of Commissioners. The Commissioners are each elected to a six-year term, at large, in a general election, without pay. They are responsible for setting policy and carrying out the official business of the District. The Executive Director, Treasurer, Secretary, Attorney, and Auditors are appointed by the Board of Commissioners. The District’s current Board of Commissioners consists of Dave Krahn, Sandra Tartol, Dave Behrens, Bob Ijams and Michelle McCallough.

Boundaries The District is located in the northeastern section of the State of Illinois, approximately 40 miles west of Chicago and encompasses an area of 38-square miles. Originally located in Kendall County, its borders have expanded into a small portion of Will County. The District serves approximately 20,000 households in the Village of Oswego, Boulder Hill, the surrounding countryside of Oswego Township, and parts of Montgomery, Aurora, and Plainfield.

Population The Park District serves approximately 55,000 residents.

Local Economy While the general economic climate upturn remains slow, Oswego continues to attract new commercial development, industrial business and even manufacturing along our Rt. 34 corridor. Due to the close proximity to several highways and interstates, and the Chicagoland area, Oswego is a desirable location for residential development as well. Oswego placed fourth in the Chicago Metra area in housing starts in 2013. The Oswegoland Park District continues to grow in its facilities, programs, and importance to meet the needs of its increasing population.

Real Estate The estimated equalized assessed value of real estate for levy year 2017 is $1,387,480,244.

Fiscal Year Budget The proposed operating budget, excluding debt service and capital for 2018 is $11,180,599. The District’s total budget is $14,781,788. The fiscal year begins January 1st and concludes on December 31st.

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Bond Rating The District issues General Obligation Bonds periodically for capital improvements. The District’s bond and debt certificate rating is currently Aa2 with Moody’s Investors Services. The District’s current practice is to issue General Obligation Limited Tax Park bonds, paying off the debt issuance every three years, for the purpose of funding various capital projects of the District.

Programs and Services The District plans, develops, and implements a wide range of recreational programs and activities that reflect the interest of all age groups, and strives to fulfill the community’s desire to acquire, preserve and protect open space. Major recreation programs include athletics, fitness, gymnastics, music, arts and crafts, performing arts, preschool programs, museum programs, swimming, tennis, senior programs, day camps, special events, trips, a before-and after-school program for grade school children called Kids Connection. The District is affiliated with the Fox Valley Special Recreation Association.

Park Resources The District owns 60 parks, greenways, and natural areas, covering over 1120 acres. Facilities include three recreation centers, an early childhood learning center, two outdoor swimming facilities, one splash pad, a 160-acre 18-hole golf facility with pro shop and restaurant, a historical school/museum, and an administration office building. In addition, but not limited to, the District offers 33 playgrounds, 31 shelters, nine sand volleyball courts, four full court b-ball courts, 27 half-court b-ball courts, ten ball fields, an 18- hole disc golf course, nine outdoor tennis courts, two skate parks, eight pickleball courts, three inline hockey rinks, numerous soccer game fields, and maintains 20 miles of walking/biking/jogging trails.Within these facilities, District staff offers more than 3,000 recreation programs throughout the year to its residents and other guests with over 28,000 participants in 2017.

Staff The District has an appointed Executive Director responsible for the day-to-day administration of the District. The District employs 52 full-time staff and over six hundred part-time, seasonal, temporary employees. In addition, the District utilizes independent contractors for various programs and services.

Affiliations The District is affiliated with the National Recreation and Park Association (NRPA), the Illinois Association of Park Districts (IAPD), the Illinois Parks Association Risk Services (IPARKS), the Fox Valley Special Recreation Association (FVSRA), and the Illinois Personal Benefits Cooperative (IPBC).

Contact Phone: 630.554.1010; Fax: 630.554.1577; Email: [email protected]

Web Site www.oswegolandparkdistrict.org

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Funds

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities.

Governmental Funds

Used to account for all or most of a government’s general activities, including the collection and disbursement of restricted, committed or assigned monies (special revenue funds), the funds restricted, committed or assigned for the acquisition or construction of capital assets (capital projects funds) and the funds restricted for the servicing of governmental long-term debt (debt service funds). The general (corporate) fund is used to account for all activities of the government not accounted for in some other fund. Governmental funds provide a current resources (short-term) view, which help to determine whether there are more or fewer current financial resources available to spend for District operations.

The District maintains 15 individual governmental funds. The General, Recreation, Capital Projects, Debt Service, Fox Bend Golf Course and Fox Valley Special Recreation Association funds are all considered to be “major” funds.

Major Governmental Funds

Corporate Fund – This fund is used to account for the administrative, maintenance, parks and all other financial resources except those required to be accounted for in another fund. The primary funding is provided from property taxes, TIFF proceeds, reimbursements and contracts, rentals, donations and interest income.

Recreation Fund – The Recreation Fund is used to account for operations of all recreation programs. Financing is provided from program fees, an annual property tax levy, rentals, reimbursements & contracts, merchandise for resale, donations, and interest income. This includes all revenue from the Recreation Department and Aquatics which all make up the Recreation Fund.

Fox Valley Special Recreation Association Fund – is a special revenue fund. This fund was established to account for property taxes restricted for funding recreation activities for disabled individuals and payments to the Fox Valley Special Recreation Association.

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Fox Bend Golf Course Fund – is a special revenue fund. This fund accounts for the operations and all activities necessary to provide such services including, but not limited to, administration, operations, maintenance and related debt service. This fund was changed from a proprietary fund to a special revenue fund as of January 1, 2015. The revenue streams for Fox Bend have been assigned to the operations of the fund.

Debt Service Fund – is used to account for the short-term and long-term payment of principal and interest on borrowed funds. It was established to account for the accumulation of resources and payments of general obligation bond principal and interest. The District issues general obligation bonds to provide funds for the acquisition and construction of major capital improvements. General obligation bonds have been issued for general government activities and are direct obligations and pledge the full faith and credit of the Park District. Financing is provided from the annual tax levy.

Capital Projects Fund – This fund is used to account for financial resources to be used for the acquisition and construction of major capital projects.

Non-Major Governmental Funds

The remaining nine governmental funds, Social Security, Museum, Liability Insurance, Audit, Illinois Municipal Retirement, Paving and Lighting, Unemployment, Workers’ Compensation, and Aquatics funds are all considered to be “non-major” governmental funds.

Liability Fund – This fund accounts for the operation of the Park District’s insurance and risk management activities. Financing is primary provided from an annual property tax levy. This fund records the insurance expenditures.

Social Security Fund – The Social Security Fund is used to account for revenues derived from an annual property tax levy for purposes of meeting costs associated with participation in the “Social Security Act.”

Illinois Municipal Retirement Fund – The IMRF Fund accounts for the activities resulting from the Park District’s participation in the Illinois Municipal Retirement Fund. Revenues are provided by a specific annual property tax levy, which produces a sufficient amount to pay the Park District’s contributions to the Fund on behalf of the Park District’s employees. Payments to IMRF and receipt of property taxes are the major activities in this fund.

Audit Fund – This fund accounts for the expenditures related to the Park District’s annual financial compliance audit which is mandated by State statute. 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.

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Museum Fund – This fund accounts for revenues derived from a specific annual property tax levy and expenditures of these monies for the District’s operations of the District’s museum.

Paving & Lighting Fund – This fund accounts for revenues derived from a specific annual property tax levy and expenditures of these monies related to the planning, construction and maintain of roadways and other paved areas and the lighting thereof within the parks maintained within the District.

Unemployment Fund – This fund accounts for revenues derived from a specific annual property tax levy and expenditures of these monies for the District’s unemployment expenditures.

Workers’ Compensation Fund – This fund accounts for revenues derived from a specific annual property tax levy and expenditures of these monies for the District’s workers’ compensation expenditures.

Aquatics Fund – To account for revenues derived from committed charges and expenditures of these monies for the operations of the District’s water parks.

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ORGANIZATIONAL CHART OF ACCOUNTS

Governmental Funds

Major Governmental Funds Non Major Governmental Funds

General Fund Social Security Fund Recreation Fund Museum Fund Capital Projects Fund Liability Fund Debt Service Fund Audit Fund Fox Bend Fund Paving & Lighting Fund Fox Valley Special Recreation Unemployment Fund Association Fund Workers Compensation Fund IMRF Fund Aquatics Fund

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ORGANIZATIONAL CHART BY FUNCTION

Board of Park Commissioners

Executive Director

Administration/Finance Capital Development/Planning Parks/Facilities Recreation Golf

Accounts Payable Long-Term Planning for Future Building Maintenance Athletics Fox Bend Golf CourseAccounts Receivable Parks & Open Space Natural Resources Development Aquatics Fox Bend Pro ShopFinance Parks & Facilities Design Park Maintenance Gymnastics Pearce’s RestaurantHuman Resources Playground Maintenance Cultural Arts Payroll Water Park Maintenance MarketingExecutive Assistance Fleet Maintenance Special EventsIT Coordinator Equipment Maintenance Preschool/Day Camp Before/After School General Interest Registration Customer Service

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STAFF ORGANIZATIONAL CHARTUpdated July 2017

Park Board of Commissioners

Residents

Executive DirectorAuditor Attorney

Human Resource Manager

IT CoordinatorExecutiveAssistant

Director of Recreation &

Marketing

Golf CourseGeneral Manager

Director of Finance

AccountantSuperintendent

of Recreation

Marketing Manager

Superintendent of Early Child-

hood

Special Events Supervisor

Accounting Assistants (2)

Customer Service Manager

Customer Service Supervisor

Customer Service Representative

Director of Planning &

Development

GIS Coordinator

Grounds Supervisor

Head Golf Professional

Executive ChefAssistant Superintendent

Mechanic

KC Coordinator

(3)

Cultural Arts Supervisor

PR & Graph-ic Design

Coordinator

Recreation Supervisor

(5)

Gymnastics Coach (2)

Director of Operations

Senior Park Planner

Natural Resource Manager

Facilities Supervisor

Fleet Mechanic

Operations Technician (8)

Administrative Assistant

Natural Resource

Coordinator

Superintendent

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The District is organized into five operating departments, each headed by a Director who reports to the Executive Director. Certain Directors have responsibilities across the various funds of the District. A brief position description follows including a brief narrative for which the position has primary responsibility. The following information shows the five operating departments.

IV. DEPARTMENT NARRATIVES AND BUDGET HIGHLIGHTS

Administration/Finance

Executive Director

Under the direction of the Executive Director, this department provides policy implementation and the executive management for the Park District. Utilizing management and clerical staff, the department is responsible for support to the Board of Commissioners, managing the department directors and Human Resource Manager. This department is also responsible for document keeping, legal records, contracts, elections, legal liaison, and intergovernmental liaison.

Staff: Executive Director Executive Assistant Director of Finance Director of Planning and Development Director of Operations Director of Recreation and Marketing General Manager – Fox Bend Golf Course Human Resource Manager GIS Services Coordinator IT Coordinator

Responsibilities by Priority for FY2018

Responsibility #1 - To provide leadership and support to the Commissioners, and direction and coordination to the staff in meeting the mission and goals of the District.Responsibility #2 - To implement and administer the ordinances, policies, plans and procedures of the District.Responsibility #3 - To coordinate the activities and interests of the Park District with the individuals and institutions of the community.

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Priority #1 - Provide response to public inquiries to the Board of Commissioners and the Executive Director - Coordination of complaint and/or request procedures - Liaison and staffing to the Board of Commissioners - Research, formulation & implementation of policies & procedures - Coordination & management of Department Directors - Implementation of and compliance of fiscal year budget - Liaison and coordination with Attorney/Secretary to the District - Coordination and direction to special legal counsel to the District - Implementation of the strategic planning (Strategic Plan, Parks & Open Space Master Plan, & Capital Improvement Program) - Special projects as assigned by Board of Commissioners - Liaison to other governmental bodies: city, school district, township, county, state, etc. - Safety and risk management

Priority #2 - Liaison to community groups and institutions - Coordination of clerical support assigned to the Executive Director - Maintain positive media relations

Priority #3 - Local election official duties - Official document processing and record retention - Serve on the Fox Valley Special Recreation Association

Director of Finance

Serves as the District Treasurer; responsible for the administration, planning, accounting for, and effectively managing financial resources of the District, including payroll, accounts payable, revenue collection, cash management, annual audit, budget, and supervision of all functions of the finance office. The Director of Finance oversees activity with all funds.

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The Finance department has established a system of strong financial controls utilizing recreational and financial software, while maintaining the integrity of the general ledger. The department continuously strives to maintain public transparency and confidence in the financial stability of the District. Staff provides support to all other Park District departments through Finance and Accounting. The department is comprised of six staff members: four full-time and two part-time:

Director of Finance Accountant Accounting Assistant – Payroll Accounting Assistant – Accounts Payable Accounting Assistant – Payroll and Human Resources Accounting Assistant – Accounts Receivable

Principal duties of the Finance staff include: audit and budget preparation, management and reconciliation of general ledger, fixed asset management, tax levy preparation, establishment of internal control policies and procedures, cash receipting, and cash management, financial and human resource compliance with laws, regulations and policies, debt service administration, preparation of the Comprehensive Annual Financial Report, timekeeping/payroll and benefits processing, accounts payable processing, accounts receivable and program billing, implementation and support of the District’s information technology, and accurate/timely financial reports for our Park Board of Commissioners.

2017 Highlights• Began the new year with a complete renovation of Finance department office • Continued to integrate ACTIVEnet (recreation) software to Springbrook financial software; some financial procedures were

entirely changed to accommodate the transition• Attended various professional development opportunities, including the annual IPRA Conference, IAPD Legal Symposium,

and GFDA's Advanced Government Finance Institute• Issued new bonds to finance capital projects and refinanced old debt to capture savings on lower interest rates• With several staffing changes within the department due to retirement, promoting of staff and new hiring, continued cross-

training staff to maximize department efficiency• Completed all financial required criteria for preparation and submittal for the Distinguished Agency Accreditation• For seventh consecutive year, the Finance department was presented with the award-winning Comprehensive Annual Financial

Report for Fiscal Year Ended 2016

2018 Highlights• Continue to broaden our electronic scanning of documents, to save space, paper, and costs• Continue development of written budget narrative to meet the criteria for submission to GFOA for the Distinguished Budget

Presentation Award


Finance Goals

Goal Time FrameLT ST

EvaluationLT ST Owner

Provide monthly reports to staff and Board of Commissioners to demonstrate the fiscal responsibility of the District Ongoing Ongoing Nancy Zenner

Provide excellent internal customer support to our fellow employees and the Board, including but not limited to matters concerning activity in our Active, Springbrook, and Timepro softwares

Ongoing Ongoing All

Provide excellent external customer support to all of our customers and vendors when they call us with an issue Ongoing Ongoing All

Complete 2018 Budget timeline goals as specified in the 2018 Budget Timeline Calendar 2017 Q3/Q4 2018 Budget Nancy Zenner, Lina Bishop

Work on and complete budget documents for Distinguished Budget Award 2018 2017 Q42018 Q1

Nancy Zenner, Lina Bishop

Complete preliminary and final fieldwork according to audit timeline, in preparation for final document presentation to Board of Commissioners for approval

2017 Q4 2018 Q1/Q2

2017 Q42018 Q1/Q2 All

Complete CAFR and apply for annual Certificate of Achievement for Excellence in Financial Reporting 2018 Q2 2017 Q4

2018 Q1/2 Nancy Zenner

Complete Distinguished Agency Accreditation performance tasks 2017 Q3/Q4 Ongoing 2017 Nancy Zenner,Lina Bishop

Initiate processes to improve/increase records retention and electronic scanning of documents to save space and paper

2017 Q42018 Quarterly All

Research current offerings of financial software systems/vendors for potential future implementation 2018-2019 2018-2019 Nancy Zenner

Further research the idea of using Pcards to pay certain recurring bills to save on paper checks 2017-2018 Ongoing Nancy Zenner, All

Pursue ways to streamline program registration to help eliminate duplicate forms used by different programs in effort to help save paper 2018-2019 Ongoing Several Departments

Evaluate current job descriptions, focusing on job tasks and workloads 2017 Q3/4 2017 Q3/4 Nancy Zenner, AllIdentify and cross-train program and administrative tasks for potential succession opportunities 2017-2019 Bi-annual check in Nancy Zenner, All

Show commitment to continuous learning by looking for and encouraging staff training opportunities outside of the Park District Ongoing Ongoing Nancy Zenner, All

Encourage Finance staff to participate in Wellness Committee activities to promote healthy mind and body Ongoing Ongoing All

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IT Coordinator

2017 Highlights• Installed free and fast public wifi at Civic Center (five access points) and Winrock Pool (two access points).• Enhanced network security □ Installed and configured a new Cisco Adaptive Security Appliance (ASA) with \FIREpower technology. Software was installed and configured delivering the best possible network security. □ Installed Cisco ANYconnect software increasing remote security, which allows employees to connect to our network from any location in a fasterm, and more secure manner. • Enhanced network efficiency

□ Installed and configured DellEMC UNITY Storage Area Network (SAN) device. Configured all storage to the SAN allowing all server resources to focus solely on running applications.

□ Installed and configured two new HP GEN9+ servers. Servers are configured to mirror each other eliminating single points of failure and delivering faster and more reliable network speed across the entire Park District. □ Replaced all server cabling with new CAT6 wiring, dramatically increasing speed and efficiency across the network. □ Expanded primary switch modules on our new switch purchased in 2016 to allow for more connections and eliminated three old switches that were slowing down our network and compromised network security.• Updated Mitel phone system

□ Replaced Mitel controller with a new Mitel MX3300 system and updated Mitel software across the Park District.□ Purchased new IP phones for Prairie Point allowing for 1gb network connections to all computers (instead of 100mb) increasing network speed at Prairie Point□ Eventually rolling out additional IP phones at other facilities to assist CSRs efficiency and quality of phone interactions with customers.

• Updated Planning Department Computers □ The Planning Department uses very resource-heavy software (AutoCAD, ArcGIS, etc). Two custom PCs were built specifically to handle this software, greatly increasing efficiency for the department.• Constructed a training room for employees □ Rebuilt seven old computers and reinstalled a clean version of Windows on each PC for the new training room, allowing employees to test new software and train in a separate and secure environment.• Created remote clock-in for part-time employees (for teachers and coaches):

□ Updated TimePRO software and created a website for employees to reach from their own devices, allowing them to clock in/out from remote classrooms or fields.

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• Reorganized attic at Prairie Point to be more efficient □ Removed unused shelves creating better air flow in the attic. □ Labeled all servers, switches, routers, and spare equipment making things easier to find, and allowing for quicker troubleshooting. □ Moved and reorganized server rack according to the OSI model. This will make troubleshooting network issues much easier and quicker, as well as help keep temperatures down in the attic.

2018 Goals• Upgrade phone system to Micollab, allowing the Park District to take further advantage of enhanced features on our existing

phones.• Upgrade the rest of the Park District with newer (Micollab compatible) phones.• Update the Civic Center server and replace the antiquated server. • Discontinue our current backup service and create an offsite backup server using the new Civic Center server• Upgrade our exchange server to 2016.• Network tune up and re-secure after eliminating all outside venders from our network .• Replace battery backup system at Prairie Point for network appliances and servers.

Capital Development/Planning

Director of Planning & Development

Responsible for capital improvements to all grounds and properties within the District.

Fund: Capital Development Fund: Paving & Lighting Fund: Museum Fund: Fox Bend Fund: Aquatics Fund: FVSRA

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The Planning & Development Department is responsible for all aspects of planning, acquisition, design, development and renovation of Park District open space and recreation facilities. The department includes the Director of Planning and Development, Senior Park Planner and Planning and GIS Services Coordinator. Projects are taken from the 20-Year Capital Improvement Plan and placed on a five-year capital development project list. Both are updated annually. These projects are prioritized to fit within the projected fiscal year budget allocation and approved by the Board of Park Commissioners. Deferred projects are put back on the list for consideration the following year.

History

The Planning & Development Department was created in 1989 with the hiring of a full-time Registered Landscape Architect licensed to practice in Illinois. Prior to that time, the District used consultants to handle all aspects of park design and construction. There have been many significant changes over the last 27 years. In 1989, the district served 18,000 residents in Oswego, Boulder Hill and Montgomery. Today we have 55,000 residents and our District boundaries have grown to also include parts of Aurora and Plainfield.

In 1989, there were 14 park sites (266 acres), no bike trails or greenways. Now, the District has 60 parks (1,120 acres) and five bike trails (13 miles). In 1989, there were two subdivisions under construction. At the height of the construction boom, there were 23 subdivisions under construction with 24 in the planning stages. The financial crisis in 2007-08 put an abrupt halt to the booming housing market. Development has been slow since that time. In 2017, there has been interest in new development, primarily apartments and senior housing. Several existing subdivisions which were inactive have started building again.

The Planning & Development Department is responsible for all long range acquisition, planning, park design, preparation of plans, specifications, and bidding documents, and construction management for all development projects within the District. In order to handle the quick growth and demand for park development, a Planning Assistant was added in 1990, a Park Planner in 2002, and a Construction Manager in 2004. The Construction Manager position was eliminated in 2009 due to a significant slowdown in subdivision construction

Technological advances within the department include switching from hand drawn construction drawings to AutoCAD (computer aided drafting) in 1996 which saved considerable time and helped the department keep up with the increasing workload. GIS (Geographic Information System) was added in 2006 giving the District the ability to create maps, inventory park facilities, map census data, and create area specific address lists. The Planning Assistant position was changed to Planning & GIS Coordinator to reflect the addition of AutoCAD and GIS responsibilities. The Park Planner position was also changed to Senior Park Planner to reflect additional responsibilities

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Project Funding

Revenue sources include non-referendum bonds, land cash fees, interest, and grants such as IDNR OSLAD and Bike Path grants, IDOT and ISTEA grants, and Illinois State Museum Grant.

In fall 2014, the Village of Oswego partnered with the School District 308, the Oswego Library District, the Oswego Fire Protection District and the Oswegoland Park District to undertake a study regarding the Village’s land cash and impact fees. As a result of this study, in late 2015 the land cash and impact fees were updated to reflect real needs and market conditions. From this study, the current land cash fee is based on a fair market value of $79,500 per acre of improved land, and the impact fee is $756.09 per unit. As of 10/10/17, land cash and impact fees generated $19,125.

No grants were received in 2017. The 2017 Capital Development fund budget was $1,410,200.

2017 Projects

Briarcliff Woods Park Pickleball Courts

Prairieview Park Playground Renovation

The original plan was to reconstruct these courts, built in 1992 by the subdivision developer, for both tennis and pickleball. After many requests from the public, the new courts were designed exclusively for pickleball. The six new courts have been well received, and use of the facility has been growing rapidly.

The original playground built in 1995 was replaced with this three story playstructure. Its five slides, challenging climbers, plank bridge, and awesome view from the third story deck make it a very unique play experience. The handicap accessible playground includes poured in place surfacing, new benches and drinking fountain. A new sitting area by the wetland completes the project.

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Old Post Park/Elementary School Playground Renovations

Fox Bend Golf Course Deck Sun Shade

2017 Projects

Project Budget CostBuilding Improvements

• Civic Center Asbestos Removal and Civic Center AC Mechanical Replacement• Civic Center Room 1 Floor Replacement• Prairie Point Finance Office Renovation

$88,000$26,000$25,000

$183,757$17,586$25,168

Playground Renovations• Prairieview Park Playground Renovation• Old Post Park/Elementary School Playground Renovations

$198,000$95,000

$153,376$42,654

Park Improvements• Briarcliff Woods Park Pickleball Court Project• Wormley Heritage Park Roller Hockey Fence• Civic Center Aquatic Park Landscape Restoration

$60,000$7,500$3,000

$68,570$7,070$5,307

The original playgrounds at Old Post Elementary School were built in 1997. The Park District partnered with School District 308 then and now to renovate them. One of the playgrounds is shared use for both students and Old Post Park patrons. These new handicap accessible playgrounds will serve the public for another 20 years.

The deck at Pearce’s Bar and Grill at Fox Bend is one of the great outdoor venues in Oswego. The large “sail” canopy was installed to provide shade while dining in the hot summer sun.

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Pool• Civic Center Pool Heater and Civic Center ADA Stair Replacement $35,000 $32,535

Sport Court Improvements• Colorcoat and stripe 3 half court basketball courts in neighborhood parks $13,500 $8,600

Vehicles and Equipment• Replace dump truck• Replace Ford F450

$35,000$38,000

$24,911$41,791

Misc. Projects• District Lightning Detection System• Park Sign Replacement Program

$36,000$12,000

$18,050$16,920

Fox Bend Golf Course Improvements• Fox Bend #5 Hole Bridge Replacement• Fox Bend Clubhouse Concrete Deck Replacement• Fox Bend Clubhouse Deck Sun Shade• Replace pavilion sides • Add a secondary exit to pavilion

$160,0000

$40,000$10,000$6,000

$149,700$43,487$27,685$8,289$6,028

Fox Bend Golf Course Equipment• Dedicated sprayer• Club car utility cart• Electric greens roller (Fertilizer spreader substituted)

$34,200$10,000$15,000

$46,399$10,000$4,102

TOTAL $947,200 $941,985

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2018 Project Highlights

Building Improvements Boulder Point

• Roof top heat exchanger replacement and engineering fees for the design and plans to replace 4 HVAC rooftop units. • Concrete entrance repairs• Canvas vestibule installation

Prairie Point Center• HVAC equipment replacement• Concrete entrance repairs• Building façade brick repairs

Little White School Museum• HVAC equipment replacement

Playground Renovation Winrock Park - This project was deferred from 2017. The existing playground was constructed in 2000 and will be replaced in spring 2018. Improvements will include a new playstructure, swings, site amenities and poured-in-place rubberized safety surface.Paving ImprovementsFox Bend Golf Course

• East parking lot construction with new drainage and LED lighting• Cart path paving

Prairie Point Trail - Asphalt resurfacing of sections of trailFarmington Lakes Park - Asphalt resurfacing of sections of path

Miscellaneous Park Improvements• Saw Wee Kee Park - Install concrete over gravel canoe launch ramp• Briarcliff Woods Park - Parking lot at Pickleball courts • Northampton Park - New drinking fountain • Jaycee Park - Water service and drinking fountain

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PLANNING AND DEVELOPMENT GOALS

Goal Status UpdateFuture Planning

• Work with municipalities on new development related to park land, greenways and trails

Ongoing Working on several new developments

• Attend Village of Oswego Plan Commission meetings and Project Review meetings to stay informed and provide comments and feed-back as it pertains to the Park District

Ongoing

Developments

• Work with developers to complete future park land improvements Ongoing Completed Hunt Club, Churchill Club and Mundsinger Woods

• Complete transfer of park property from developers OngoingHunt Club and Churchill Club property transfer completed. One more property outstanding

Capital Development Budget• Complete projects within budget Completed All projects completed within budget• Prepare list of 2018 projects with input from MT and staff Completed• Prepare cost estimates for all proposed projects Completed• Monitor budget monthly Ongoing

Capital Development and Improvement Projects

• Design, plans, specifications, bidding, project monitoring and administration Ongoing

All projects completed except for monitoring construction on Fox Bend Bridge (late fall project)

• Complete all 2017 budgeted projects 92% Completed

24 of 26 projects were completed. 1 of those projects is scheduled for completion in 2019

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Administrative• Complete planning sections of Strategic Plan Completed• Update Master Plan Completed• Complete all documentation for Distinguished Agency Completed• Serve on Foundation Ongoing• Serve on Safety Committee Ongoing

Grants• Pursue applicable grant opportunities if there is a good possibility

of success Ongoing No projects qualified for grants this year

• Plan for grant expenses in anticipated budget year Ongoing No projects qualify for grants in 2019

Parks/Facilities

Director of Operations

Responsible for maintenance of all grounds, properties, vehicles and equipment within the District; also responsible for District risk management and security. Fund: Corporate Fund: Recreation Fund: Museum Fund: Paving & Lighting Fund: Fox Bend Fund: Aquatics Fund: Liability

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The Operations Department consists of 15 full-time employees, six year-round part-time, and ten seasonal summer staff. Our full-time staff has two Certified Illinois Arborists, and three Certified Playground Safety Inspectors. All full-time staff are required to attend State of Illinois Pesticide training classes, as well as CPR and First Aid training. Staff is also encouraged to attend educational seminars that will enhance their contribution to the District.

The Operations Department is responsible for the maintenance and upkeep of all the District facilities, parks, natural areas, playgrounds, vehicles and equipment, and trails. It is our goal to provide excellent customer service to the residents of the District in an efficient and cost effective manner.

One goal of the Operations Department to visit all of our 60 park properties, 10 Kid’s Connection sites, 33 Park District playgrounds, 10 school playgrounds, and our six facilities on a daily basis. By accomplishing this, it gives us the ability to stay in front of issues that may come up and allows us to provide public assets that are clean and safe. It is also extremely important to the Operations Department staff that our maintenance standards are being met each day. We are able to achieve this goal by scheduling two dedicated part-time staff members throughout the year to manage this operation.

General upkeep and maintenance of our District grounds include mowing, trimming, aerating, and seeding of approximately 400 acres of turf. The Operations Department takes pride in making sure that our turf is healthy, aesthetically pleasing and ready for the District programs that depend on it. Mulching and weeding of all District trees, shrubs, and landscape areas is an ongoing maintenance task. We feel that along with the benefit that these services supply to the plants, it also gives our parks that finished look that our residents have come to expect. District athletic fields, playgrounds, and bike trails are consistently monitored to ensure that they supply a good safe environment for our participants.

Operations is responsible for the upkeep and maintenance of approximately 400 acres of natural areas. This upkeep includes keeping the areas free of litter and garbage, removal of invasive species, mowing, Spring and Fall prescribed burns, seed collecting, and native plant installations.

Prairie burning is a very important component to managing our natural areas and prairies. This year we are planning to burn approximately 100 acres, utilizing our experienced Park District staff. Staff has also hired an outside firm to burn an additional 50 acres of prairie and woodlands.

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The Operations Staff has established a tree and shrub nursery. Each year we are able to grow our tree and shrub inventories by taking advantage of programs that allow us to acquire free additional trees for future park plantings. Currently we have 500 native trees and shrubs that will be planted in our parks. We annually purchase and plant 40 additional trees throughout the District to help fill the gap of ash trees that have fallen prey to the ash borer.

We have a greenhouse operation on the Stewart Farm property, where we collect and process native seed, and grow native plants, shrubs and trees. The material that is grown is then taken back to our parks and natural areas and planted. Our 2017 inventory shows that we were able to grow 8,600 prairie plants from seeds collected last fall. We are able to do the seed cleaning, stratification, growing, recording, labeling, and transplanting, through the use of dedicated staff. This past summer we replaced our greenhouse heating system from pellet stove to propane gas. By doing this, we feel we will be able to provide the maximum growing temperatures throughout the entire winter, as well as lower our heating costs.

The Operations Department is responsible for the maintenance of all of our athletic services. We groom our 10 softball fields daily during the Spring and Fall seasons, stripe 19 soccer game fields weekly for District and community groups’ spring and fall seasons. We stripe two game and 14 practice football fields weekly in the fall for Oswego Youth Tackle Football. Our cricket field is also maintained weekly.

Our responsibilities do not stop when winter hits. The Operations Department takes pride in making sure our buildings and trails are open and safe for the residents to use even during the worst of weather. Removing snow and ice from our six facilities, all Park District sidewalks, and 13 miles of bike trail has become a tradition that we are proud of performing. Our staff also monitors the Briarcliff ice skating rink on a daily basis throughout the winter. We take daily ice measurements to make sure the ice is safe for skating as well as clean off the snow as needed.

The Operations staff is also responsible for the upkeep and daily maintenance of our facilities: Prairie Point, Boulder Point, South Point, Civic Center, Winrock, Little White School Museum, and Stewart farmhouse property. We are responsible for monitoring, monthly preventative maintenance procedures and repair of electrical, plumbing, and HVAC systems. Our aging facilities sometimes prove to be a challenge, but staff always rises to the occasion to give our residents the best we can provide with cleaning, floor waxing, and our maintenance schedules. Environmental Service Attendants keep the facilities clean and orderly for all the patrons that use them. By using Park District staff to perform our cleaning needs, it is our belief that we get the best of two worlds, dedication and flexibility.

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The Operations Department has a Fleet Mechanic who is responsible for our entire fleet of vehicles (25), Kid’s Connection buses (5), tractors (3), mowing equipment (12), aerators (3), seeders (3), and numerous pieces of smaller maintenance equipment. This is an extremely important piece of our daily operations. Having our equipment and tools maintained internally allows us to save time and stay on course. We are more efficient by maintaining our assets through scheduled preventative maintenance programs and practices. We take pride in having a system in place that allows us to do the vast majority of these tasks in-house. The Fleet Mechanic, along with the Director of Operations, manage the capital replacement of vehicles and equipment for the District to ensure that the staff is provided with the equipment needed to perform their jobs at a high level.

We now have three aquatic facilities that the Operations Department maintains and supports: Civic Center Aquatic Park, Winrock Pool, and the Prairie Point Splash Pad. The staff duties include opening and closing of the facilities, monitoring pumps, heaters, and chemicals through the swim season.

Finally, the department provides specialty maintenance in exotic vegetation control, prairie maintenance, snow removal, ice rink, sled hill maintenance, and special event support.

Operations Department Objectives• Provide excellent customer service to tax payers • Provide efficient and cost effective services• Plan for employee productivity • Maintain and insist on high work standards • Support OPD staff and programs with positive and timely services• Meet the needs of residents by listening to questions and concerns and together coming up with positive solutions

Turf• Mow and trim 400 acres weekly, April through November • Year round cultural practices:

□ Fertilizing - spring □ Herbicide application - spring / fall depending on the weather□ Aerating - 3+ times per season □ Over seeding - spring and fall

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Daily Park Rounds• 60 park properties• 10 Kid’s Connection sites • 43 playgrounds – 33 Park District playgrounds and 10 School District playgrounds

□ Visit every park, Kid’s Connection site and District facility daily□ Remove all litter and garbage□ Take immediate action on graffiti and vandalism□ Inspect all playground features□ Rake safety surface as needed□ Weed all flowerbeds shrub beds, and tree rings□ Blow off all hard surfaces of leaves and debris□ Check drinking fountains□ Make sure all soccer goals are anchored correctly□ Check and fix all nets□ Check all park amenities - signs, benches, and tables for graffiti□ Rake sand play areas

Playground Maintenance• 33 Park District playgrounds • 10 Kid’s Connection playground school safety sites• 3 Certified playground safety inspectors on staff

□ Daily inspection and maintenance of 43 playgrounds□ Remove all litter and garbage

Sports FieldsSoccer - spring & fall• Layout and weekly striping of 20

game fields• March through May - spring season• August through November - fall

season• Daily litter and garbage removal

Football - Late summer & fall• Layout and weekly striping of l4

40-yard practice fields• Three game fields• July through November• Daily litter and garbage removal

Baseball fields - April to mid-November• Daily maintenance of four lighted

fields• 3x per week maintenance of six fields:

Wormley-Heritage (4), Old Post (2)

Cricket – April to October• Layout and weekly striping of field

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□ Inspect equipment for vandalism□ Grade safety surface□ Monthly certified inspections□ Add 1500 cubic yards of safety surface each year□ Blow off all ADA surfaces

Facility Maintenance• Daily facility inspections and maintenance• Daily work orders from OPD staff and Kids Connection sites• Monthly facility mechanical systems inspections and maintenance• Opening, monitoring, and closing of District pools (2) and splash pad• Daily cleaning outdoor restrooms• Maintenance of District irrigation, fountains, showers, misters• Regular power washing of all District pavilions• Cleaning, stripping, and waxing of facility floors - 2x to 3x per year• Inspection of gymnastic equipment• Monthly playground inspections, repairs, and equipment replacements• Year round program and special event support

Trails and Sidewalks• Three types of trails - asphalt, gravel, and wood chips• 13 miles of asphalt trails - broom to remove stones, goose droppings, salt, and dirt (year round as needed)• Add gravel to fix erosion of gravel from trails and parking lots year round as needed• Mulch trails - year round• Spray herbicide to kill all weeds on trails monthly – April through October• Remove litter and garbage daily• Edge all District sidewalks - spring, summer, fall (as needed)

In-House Construction Projects / Project highlights• Continue to remove dead and declining ash trees, grind stumps, repair and return to turf• Continue to replace trees that were removed• Continue to remove exotic plant species from District properties• Continue to collect seed, process seed, plant, and grow native prairie plant species in OPD greenhouse

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• Continue to plant additional trees in OPD tree nursery• Continue to foster relationships with Shabbona State Park and Fermi Lab in a native seed sharing co-op• Completed the renovation of the four Prairie Point softball infields• Completed Finance Department office renovation• Completed the installation of the new sport court flooring in Civic Center room 1• Completed the installation of Strike Guard Lightning detection system at Prairie Point Park, PrairieFest Park, Wormley – Heritage

Park, and Old Post Park• Assisted community with the Moving Wall/Vietnam memorial• Changed fuel companies to take advantage of price savings by joining fire, police, and public works RFP• Installed a propane heater to replace pellet stove at District greenhouse to increase cost savings• Completed the repair and painting of the Pearce’s garage, privacy fence, and Fox Bend dumpster enclosure• Continue to upgrade facilities by replacing old with new energy efficient, roofs, mechanical systems, pool motors, windows, and

lighting

Environmental Service Attendants (ESAs) ESAs work mornings, evenings, and weekends. Early shifts start at 5:00am and evening shifts as late as 10:30pm. ESAs are responsible for performing general cleaning of facilities, program setups and take downs, securing buildings and meeting our customer needs. They are responsible for the cleaning of:• Prairie Point • Civic Center and Aquatic Center locker rooms• Boulder Point classrooms and gym• Winrock pool facility• Little White School Museum• South Point• Splash Pad

Equipment & Fleet Maintenance• Schedules and performs maintenance and repairs on vehicles and equipment• Five Kid's Connection buses• 25 pick-up trucks, vans, and small dump trucks• Eight trailers

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• JD 310 backhoe end loader• Skidsteer• 4 JD tractors• Walk behind blowers, slits seeders, sod lifter, aerators• 3 Wide area mowers and 2 wide area pull behind mowers• Zero turn trim mowers• Baseball infield machine• Hand held maintenance equipment• Equipment value approximately l.2 million dollars

Gardens and GrowingFood Pantry Garden

• Staffed by volunteers and OPD staff the garden produces approximately 5,125 lbs. of vegetables for the Northern Illinois Food Bank of Kendall County

Community Gardens• The Park District provides l00 garden plots for area residents• The plots come in 2 sizes. 10’ X 10’ or 20’ X 20’• Operation Department will rototill plots for gardeners in spring • Operations Department will continue to add compost materials to

amend the soils

2017 Native Plant Production• Collected seeds from 111 native prairie plants. Cleaned, stratified, and grown in District greenhouse.• Grew 11,000 prairie plants. All plants will be planted in District natural areas. • Approximately 50 native shrubs were grown from seed and planted in District natural areas. • Started to plant trees from District nursery into parks.• Currently have 500 native trees growing in nursery.

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Eco Club Partners• Fox Chase Elementary• Traughber Jr. High• Grande Park Elementary• Oswego East H.S.• Aurora University Teachers

Winter Responsibilities• Have sidewalks and parking lots cleared before first scheduled class until facilities close each day • Spread salt or sand as needed to maintain safe conditions Remove snow from all sidewalks within PD properties Plow all PD

parking lots within the District • Plow 13 miles of asphalt bike trails • Plow parking and entrances of schools where evening PD classes are scheduled • Daily sled hill inspections and maintenance • Daily Briarcliff Ice Rink inspections and maintenance • All snow removal responsibilities will start and be continually maintained upon receiving 2 inches of snow / ice

Special Event Support• The Operations Department takes pride in our supporting role for all Park District events.

Natural Area MaintenanceFall • Collect native prairie seed• Mow fire breaks • Complete prescribed burns • Start invasive plant clearing

(ongoing)• Heal in plants for winter

Winter • Invasive clearing • Clean seed • Begin native plant growing

Spring• Invasive clearing • Complete prescribed burns • Begin native plant restoration Earth

Day - 60 to 80 volunteers• Plant native trees, shrubs, and plants

in parks

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2017 Project Highlights• Completed the Installation of the new Sport Court flooring in Room 1 at Civic Center.• Completed the Installation of the Strike Guard lightning detection systems at PrairieFest Park, Prairie Point Park, Old Post

Park and Wormley-Heritage Park.• Completed the Finance Office renovation project.• Completed the mowing and herbicide application of the phragmites in Morgan Creek Prairie Wetland.• Completed repair, replacement, and painting of all bad siding from the Pearce’s house garage, security fence, and Fox Bend

dumpster enclosure.• Completed changing fuel suppliers to take advantage of intergovernmental pricing agreement along with Police, Fire, and

Public Works Department.• Completed the installation of a propane gas heater in our greenhouse, replacing the pellet stove that we have used in the past.• Completed the renovation of the Prairie Point fields ballfields with field conditioner • Assisted the Community in the Moving Wall/Vienam war memorial.• Continue to removed dead or declining ash trees, ground stumps, repaired tree rings.• Continue to collect, process, plant and grow native prairie plants in Park District greenhouse • Continue to plant additional trees and prairie plants at the Stewart Farm nursery • Continue to expand equipment and safety training with staff • Continue to remove exotic plant species from District properties • Continue to foster partnerships with Shabbona State Park and Fermi Lab in a native seed sharing coop • Continue to upgrade all of our facilities by initiating the continued use of energy efficient projects • Continue to offer staff educational opportunities that will enhance their professional development • Continue to develop volunteer opportunities with local groups and schools • Continue to support all District initiatives and special events.• Continue to take an active role working with District residents regarding their questions and concerns

2018 Project Highlights• Continue to upgrade all of our facilities by initiating the continued use of energy efficient projects• Continue to expand District nursery inventory• Continue to replace District trees that were removed • Continue to offer staff educational opportunities that will enhance their professional development• Continue to develop volunteer opportunities with local groups and schools• Continue to support District initiatives • Continue to take an active role working with District residents regarding their questions and concerns

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1 Eagle Ridge Park 22.167 X X2 Bartlett Lake and Prairie/Wetland 34.742 X X3 Bluegrass Prairie Park West 65.909 X X4 Bluegrass Prairie Park East 42.910 X X X5 Farmington Lakes 70.859 X X6 Hunt Club Prairie Wetland 37.3107 Marina Woods Park 1.790 X X X8 Millstone Park 2.740 X X9 Morgan Creek Prairie/Wetland 51.000 X

10 Mundsinger Woods 6.03011 Saw Wee Kee Park 134.382 X X X X X12 Stonegate Park 2.063 X X X13 Troy Park 1.094 X14 Waa Kee Sha Park 22.059 X X X X X15 Waubonsie Park 0.460 X16 Waubonsie Wetland 4.956

TOTAL ACRES 500.471

1 Andover Park 6.610 X X2 Ashgate Park 6.602 X X X X X X X X3 Augusta Lake Park 5.029 X X X X X X4 Barnaby Park 2.875 X X X X X X X X*5 Bluegrass Park 16.304 2 X X 2 1 X6 Briarcliff Woods Park & Lake 17.251 X X X 6 X X X7 Chesterfield Park 24.817 X X X X X X X X X X X X8 Deerbrook Park 7.045 X X X X X Elements X X X X9 Heritage Park 0.461

10 Hidden Creek Park 6.118 X X11 Hunt Club Park 4.180 X12 Jaycee Park 7.105 X X X X X X X*13 Lakeview Park 1.000 X X X X14 Morgan Creek Park 5.299 X X X X X X X X15 North Adams Park 1.111 X X X X X16 Northampton Park 7.459 X X X X X X X X17 Ogden Falls Park 4.700 X X X X X X X X X18 Pearce's Ford Park 2.360 X 2 1 X X19 Prairieview Park 4.630 X X X X X X X X20 Silverleaf Park 8.236 X X X X X X X X X21 South Point Park 9.360 X X*22 Summerlin Park 19.025 X X 2 X X X

OSWEGOLAND PARK DISTRICTPARK MATRIX

LOCATION/PARK TYPE

NATURAL AREA PARKS

NEIGHBORHOOD PARKS

Rev 10.18.17

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OSWEGOLAND PARK DISTRICT PARK MATRIX

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LOCATION/PARK TYPE

23 SuzanJohn Park 1.322 X X X X X24 Timber Wood Park 9.294 X X X X X X X X25 Townsend Park 7.000 X X X 2 X elements X X X X26 Tuscany Trail Park 12.731 X X X X X X X X27 Village Green Park 0.659 X X X X28 Washington Park 9.026 X X X X X X X29 Whispering Woods Park 14.161 X X X X 2 X30 Willowgate Park 5.700 X X X X X31 Winrock Park 9.994 X X X X X X X

TOTAL ACRES 237.464

1 Civic Center Park 8.784 2 X 2 X X 3 X X X X R2 Hudson Crossing Park & Oswego Bridge 6.241 X X X X 1 X X 2 X X X* 3 Violet Patch Park 4.247 X X 2 X X X

TOTAL ACRES 19.272

1 Community Park at Grande Park 82.870 X X X 2 X X 2 2 1 X X X X X X 2X*2 Old Post Park 19.746 X 2 2 X X 2 X X 2X*3 Prairie Point Community Park 65.400 4 2 X X 2 X X X X X X X 2R 5X*4 PrairieFest Park 29.136 15 3X* 5 Wormley Heritage Park 15.519 X 4 2 X X 2 X X X X 2X*

TOTAL ACRES 212.671

1 Amber Fields Greenway 5.0002 Fox River Trail River Frontage 6.231 X X3 Grove Estates Greenway 15.562 X4 Grove Road Trail 1.524 X5 Matena Greenway 4.7706 Northampton Greenway 7.700 X7 Oswego Prairie Trail (ComEd Lease) 6.944 X8 Prairie Point Greenway 24.504 X9 Waubonsie Greenway 39.166 X

TOTAL ACRES 111.401

1 Boulder Point 2.1372 Civic Center 3 Civic Center Aquatic Park X4 Little White School Museum 5 Prairie Point Center 4.2306 South Point 7 Stewart Farm 4.0008 Winrock Pool X

TOTAL ACRES 10.367

COMMUNITY PARKS

COMMUNITY PARKS & SPORTSFIELDS

LINEAR PARKS

FACILITIES

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LOCATION/PARK TYPE

1 Fox River Islands 10.0792 Haines Park 4.4393 Hudson Crossing South 1.69

TOTAL ACRES 16.208

1 Grande Park Maintenance Facility 2.5042 Seasons Ridge detention basin 8.0793 Victoria Meadows (Detention basin) 2.026

TOTAL ACRES 12.609

TOTAL PARK ACRES 1,120.463

TOTAL PARK FACILITIES 33 19 10 15 4 27 30 15 1 3 3 9 2 9 9 20 7 36 7 24 3 3 19 11 1

1 Fox Bend Golf Course 160.000 X

OPD ACRES WITH GOLF COURSE 1,280.463

Miles1 Fox River Trail 3.2502 Grove Road Trail 3.2303 Oswego Prairie Trail 0.5004 Prairie Point Trail 2.0005 Waubonsie Trail 4.000

TOTAL MILES 12.980

1 Fox Bend Golf Course 2.5002 Saw Wee Kee Park 5.5003 Waa Kee Sha Park 1.000

TOTAL MILES 9.000

1 Saw Wee Kee Park 5.5002 Waa Kee Sha Park 1.000

TOTAL MILES 6.500 X Port-o-let, Year round X*Port-o-let, Seasonal onlyUpdated 2/15 portoletsR Indoor restroom

BICYCLE/PEDESTRIAN TRAILS

CROSS COUNTRY SKI TRAILS

NATURE TRAILS

UNDEVELOPED PARK PROPERTY

NON-RECREATION AREAS

GOLF COURSE

Page 3 of 3

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OSWEGOLAND PARK DISTRICT MAP

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Recreation

Director of Recreation

Responsible for the administration, planning, organization and supervision of Recreation, Cultural Arts, Museum and Special Recreation programs.

Fund: Recreation Fund: Aquatics Fund: FVSRA

The Recreation fund is a fund established to account for specific purposes pertaining to the provision of recreation services. Financing is provided by an annual property tax levy, program fees, and sponsorships. The Park District will focus on providing programs, services and facilities based on financial sustainability and community needs according to community feedback, trend analysis and resources.

Strategic PlanThe Recreation and Marketing department is making progress on several goals in the Strategic Plan. Within the “Customer” theme, completed goals include the development of a strategy for fees and charges and an updated Comprehensive Revenue Policy.

A comprehensive program review process began in November 2017 and be completed by the end of 2018. It will integrate the work from GreenPlay to continue with a process that will allow for dynamic and sustainable program selection. The design and implementation of a unified marketing plan remains a practice of the District.

Within the “Fiscal Awareness” theme we continue to seek alternative funding such as grants, donations, and sponsorships. Also, a plan for funding a comprehensive sponsorship plan has been proposed.

AdministrationThe Administrative section provides overall support and direction for marketing, recreation programs, and events. Staffing, professional development, marketing, and customer service expenses are part of the department expenses. This includes all department full-time and part-time wages, staff training and development, and health care costs. The infrastructure that supports the work of the department is also a part of this category, and includes timekeeping equipment and software, replacement computers and software to keep our technology up to date and facility utilities and maintenance.

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MarketingMarketing District-Wide – During 2017 we focused on expanding our library of photos and videos of our programs and events. We used these photos to refresh our marketing collateral and more specifically, to rebrand our trifold brochures. Video footage was used to encourage engagement in our social media platforms and we produced twice as many videos compared to the same period last year. Overall marketing focus in 2018 will be to further enhance the quality of the videos produced and used to engage with the public. In 2017 we expanded the promotional channels used to reach our audience, and were able to take advantage of remnant space on an interstate billboard. We will continue to explore available promotional channels and marketing mediums in order to reach the various demographics of our community as we tell our story and encourage participation growth across program areas.

Sponsorships – Effort will be focused on formalizing and growing sponsorships as an alternative revenue stream. A sponsorship and naming rights evaluation will be performed to inventory and benchmark District-wide assets.

Marketing Recreation – The District’s program guide continues to be the main resource our customers use when looking for program information. The comprehensive survey conducted in 2014 states that 74% of households find out about programming or opportunities via the guide. In 2018 we will explore options for delivery methods to ensure we are able to reach all residents with our program information.

Recreation - ProgrammingThe Programming Department accounts for all direct program revenue and expenses. This includes coordinator wages, instructor wages, contracted services, materials and supplies, and equipment required for programs.

GymnasticsThe gymnastics program continues to evolve based on community needs. While we retired our competitive Boys USAG program, 2017 included a new program called “Warriors” for boys’ recreational gymnastics. These programs focus on capturing the excitement of the obstacle course shows and the parkour hobby we see in the community.

The development and evolution of our competitive program will continue in 2018. We are moving to “Xcel,” a USAG program in which gymnasts will advance through Bronze, Silver, Gold, Platinum, and Diamond levels. This program allows gymnasts to complete routines customized to their strengths, taste, and personality. The Xcel program is ideal for entry-level gymnasts, and older gymnasts who are looking to prepare for high school gymnastics team try-outs.

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Dance In 2018, more advanced youth dance classes will be added to accommodate the students involved with A Step Above Dance Company who want to expand their dance skills and knowledge. A Step Above, in its third year, has 60 participants and will attend three competitions. New preschool classes and camps will also be added to continue to keep up with trends and grow the little ones love of dance.

FitnessIn 2017 the Fitness department continued to capitalize on the popularity of yoga in the District and expanded its program offerings. We were able to successfully add new days/times, two Yoga & Wine special events at Pearce’s, and brought on two new instructors with over 400 hours of yoga teacher training between them. In the summer of 2017 we tried the first fitness class in the Gymnastics Gym at Boulder Point with over 25 participants registered. We’ve continued to expand aerobics offerings and diversify our instructor schedule. With so many new faces on the fitness staff, the Marketing department assisted in updating the instructor bio page of the website which now features photos and detailed accreditation information on each fitness staff member. In an effort to better evaluate the success and instruction of our fitness classes, staff completed a Group Exercise Certification this year.

In following industry trends, a major goal in 2018 will be to identify and distinguish Group Exercise classes from Group Training classes on our schedule. Group Training classes will be of smaller size, taught by a personal trainer, and taught in a circuit or interval style to meet participant goals. By establishing a Group Training brand, we will be elevating our level of training and will then have an opportunity to charge a premium fee for these types of classes.

AthleticsArchery was a new summer 2017 offering. Northern Illinois Archery Organazion provided summer camps and classes to both children and adults. Due to the program’s success, we look forward to continuing to offer the program next year. Adult Softball continues to grow and a Monday night league was added to accommodate the volume of teams. Adult softball now runs Monday through Thursday with over 50 teams playing each season. Most of the youth sport leagues continue to remain steady with participation numbers, however; we did see a substantial increase in our t-ball/baseball season for summer 2017 with nearly 500 players and an increase of over 130 registrants from summer 2016.

Along with new programs and growth of existing programs, Briarcliff Woods Park was renovated and now houses 6 pickle ball courts. The courts remain busy with community players, but no Park District programming has taken place yet. We will be looking into potential offerings for summer 2018. The renovation of the courts has received a lot of positive feedback and we look forward to the program possibilities with this new space.

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Over the course of the last year, we have seen a continuing rise of those who miss registration deadlines. We have now added a “third fee structure” to our youth sport leagues, which charges individuals an additional $10 if registration occurs from a waitlist. We haven’t seen this fee deterring people from registering or changing behavior, but the fee helps recover the costs that come along with additional administrative responsibilities and demand.

Due to the dissolution of the local Panther Soccer Club and their transition to Chicago Rush, a new user agreement was established. Although participation numbers for the new club remain comparable, changes had to be made due to the organization now being a for profit business.

Staff are exploring options to optimize the use of ActiveNet in regards to managing field requests, field scheduling, fee collection, and streamlining the fee structure for all user groups.

Early Childhood

Kid’s Connection is provided through a partnership with School District 308, and is located in most District 308 elementary schools with transportation to and from non-KC locations. The program provides care before and after school, and all day care on days off to District 308 students. In 2017 a Day Off option was opened to non-participants.

The program offers children the opportunity to investigate a myriad of activities, including dance, science, technology, sports, fitness, theater, and engineering. A focus on delicious and nutritious food continues to be an important component. The program has grown by almost 100 children since 2016. Current enrollment is at 571 participants. The focus for 2018 to bring in outside contractors to

provide more opportunities for participants in the areas of dance, theater, physical fitness and engineering, and a tutoring component.In 2017 we accomplished our goal to use the ActiveNet system to streamline the time consuming process of adjusting accounts and creating specific sign-ins that correlate to the actual day of attendance. Moving into 2018, we are researching an electronic sign-in component and an on-line component for completing health and emergency forms. The online sign-in will allow us to conserve a tremendous amount of paper. Online health and emergency forms will provide staff with participant information wherever they go.

Junior Kid’s Connection is held at South Point and provides all day care for 4-6 year olds. Junior Kid’s Connection will continue to offer a five day a week preschool program with or without extended care options. Students from Brokaw Early Learning Center can be transported for extended care through District 308. A nutritious breakfast, lunch and snack are included, as are monthly trips to the Oswego Library and venues around town related to the curriculum.

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As We Grow Preschool is located at the Boulder Point, South Point, and Civic Center locations. We continue to incorporate STEAM (Science, Technology, Engineering, Arts, Math) into the curriculum. A new music instructor brought a music curriculum to the program in 2017.

In 2018 preschool will open a flexible registration option. Parents can choose from 1-4 days of attendance based on their schedule. Collaboration with District 308 Kindergarten staff will be integral as we renew at our current curriculum.

Youth Varied Interest Programming - 2016 Home School classes have seen increased enrollment and we will continue to provide new offerings. Our partnership with the University of Illinois 4-H Extension Office has been integral in generating interesting content, with a focus on STEAM.

Science for Kids continues to grow. We will focus on recruiting more local instructors in addition to contracted services.

Arts and Special EventsWeather gave us some adverse conditions at our annual PrairieFest festival in 2017. We have developed strong efficiencies with managing the expenses and entertainment scheduling of the festival so that the festival covers its costs when we experience a rainout. PrairieFest is targeted for 100% cost recovery. This year we surpassed that goal with 106% cost recovery.

Establishing tiered pricing in our Athletic Events and with our Limelight Theatre performances has positively affected revenue. Early bird price breaks spark registration as a result we saw our numbers increase with the PrairieFest 5K and our Limelight performances.

Additionally, Limelight had a popular selection with the summer musical, and our Annie numbers broke previous attendance records. The Limelight Theatre program continues to seek a more stable location for its activities.

We have seen I Tried a Triathlon struggle with the increased competition from many larger multi-sport events in the area. We used the tiered pricing and still saw low numbers. Staff has decided to forgo hosting this event in the future.

Our small to mid-range events have shown growth. There was good participation in Intergenerational and Varied Special Events.

Next year we look to grow our athletic events. IronFam is one-year-old, and the Spring Trail Run is in its second year. With successful past races and managing our costs, these events can exceed our cost recovery goals. We are currently in talks with another community to have a Monday Miles competition which will rev up this existing event.

We will also be looking to sponsorship to assist events like the Oswego Holiday Express without further price increases.

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AquaticsThe beginning of the 2017 season came with hot 90 degree days and pools full of swimmers, but late July and August came with chilly mornings & cool nights.

Our lifeguard staff received a “Meets” all expectations on a first Ellis Audit and received an “Exceeds” expectations on the two remaining of the Ellis Audits. We received Ellis 2017 Gold International Aquatic Safety Award. Less than 40% of the Aquatic Facilities achieved this distinction in 2017.

The Otter's Swim Team exceled with 218 swimmers. Otters’ had a 3rd place finish in the North Central Illinois Swim “A” Conference for a second year in a row!

Our concessions operation saw a substantial uptick in customer satisfaction, service time, and more thorough cleanliness with the addition of a new manager and the increased focus on training hours.

Kid’s Connection’s Camp Connection program was able to swim at both the Civic Center Aquatic Park and Winrock Pool throughout the summer. Fox Valley Special Recreation Shining Stars Camp also visited Civic Center Aquatic Park every Tuesday and Thursday throughout the summer.

This year our staff also participated the IPRA lifeguard games. We received 3rd place in the unconscious victim rescue. This was our first year competing and the staff is really excited to compete again next year.

Looking forward to 2018 we hope to have better cooperation from mother nature. We will continue to make adjustments to the swim lessons programs. We intend to build off the success of our swim team to keep climbing the conference ladder and strive to keep our satisfaction rating with pool patrons in the high 90%.

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Recreation and Marketing Goals


Evaluation MethodLT ST

Owner Status Update

Continue to develop profitable and strategic event pricing

Ongoing Budget, price history Kristie Vest

Budget to actual review at monthly R & M meetings by all program supervisors

Expand our sponsorship campaigns to include additional events 2017-2018 Budget 2018 Laura Finch/

Kristie Vest Tide sponsorship

Create and implement a stronger volunteer program at the district to maximize volunteers as a resource in our organization

2017-2018 Plan Document 2017 Q 4 Kristie Vest Completed Volunteer Manual

Build on sponsorship/partnership opportunities – resubmit proposal 2017 Q3 Meeting with

RZ Laura Finch Tentatively in 2018 budget

Proposal for catalog distribution 2017 Q3 Document received Laura Finch Completed and approved, in 2018

budget

Launch Limelight website 2017 Q2 Online Laura Finch Completed

Learn and understand Insights and become proficient at Active reports. 2017-2018 Quarterly

reports All First ActiveNet training scheduled in third quarter

Increased use of video to further social media efforts Ongoing Facebook posts Laura Finch Completed over xx videos in 2017,

with a reach of ##Develop Marketing Plan District-Wide Marketing Plan Document Ongoing Document

updated Laura Finch Updated second quarter 2017

Investigate in house tutoring for the afterschool program 2017 Q3 Offering SY

2017 Cheryl Keilson Completed, will be offered in 2018

Work with Laura to develop a chart or calendar to list programs for moms and programs for kids at the same time

2017 Q3 Chart complete Q3 Cheryl Keilson Decided not to complete this project

Increase 2017 Program Profit 5% over 2016 2018 Q 1 YE 2017 Actuals All Will know in March 2018

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Evaluation MethodLT ST

Owner Status Update

Identify and cross-train program and administrative tasks for potential succession opportunities

2017-2019 Bi annual check in

Ginny Bateman, All Decided not to complete this project

Develop professional development plan for each full-time and part-time program professional, to include 1-5 year window.

2017 Q 3 2018 Budget Ginny Bateman, All Completed

Develop and implement comprehensive trainings for Summer KC and SY KC 2017 Q2 Execution May

2017 Cheryl Keilson Completed

Rebuild special event team after leaving of key staff Ongoing 2018 Q2 Evals Kristie Vest Completed

Structure and monitor budget process –R&M staff monthly meeting budget review Ongoing Meeting

minutes All Completed YTD

Structure and monitor budget process –R&M staff set revenue target by budget area Ongoing Meeting

minutes All Ongoing

Structure and monitor budget process –R&M staff pricing and budget articles and training Ongoing Meeting

minutes All Ongoing

Update revenue policy with GreenPlay pyramid 2017 Q 3 Document Ginny Bateman, All Completed - DA

Expand offerings by building partnerships-Tide Sponsorship 2017 Q 2, 3 Revenue All Ongoing – Q2, Q3

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Golf

General Manager FBGC

Responsible for administration and coordination of all golf course programs, grounds and restaurant operations.

Fund: Fox Bend

The Oswegoland Park District currently owns and operates Fox Bend Golf Course. Fox Bend consists of an 18-hole championship golf course, driving range, two practice greens, maintenance facility, and a fully stocked golf shop. Fox Bend also has a food and beverage operation that serves lunch and dinner. It consists of a 36-seat restaurant and bar along with a 1,800 square foot deck, snack shack, and beverage carts. A 2,100 square foot pavilion is used for outings, weddings and other outside events for which an outside caterer is used for food.

Fox Bend was opened in 1967 as a 9-hole facility. It expanded to 18 holes in 1970. In 1980 Fox Valley and the Oswegoland Park Districts bought Fox Bend in partnership. The District purchased Fox Bend outright in the winter of 2006 and assumed management of all areas including the food and beverage operation on January 1, 2007.

Performance Objectives:1. Provide an 18-hole golf course that is budgeted to generate over 32,000 rounds per year that accommodates, individual golfers,

leagues, outings, and special needs golfers.2. Provide golf programming and lessons to teach the game and encourage skill development for youth and adult participants.3. Provide opportunities to rent pavilion space for golf outings, weddings, parties and other group functions.4. Provide all guests with food and beverage options.

2017 Highlights

Our 2017 will finish with a projected 32,800 rounds. Early rounds in February were offset by extremely poor weather in May. Senior golf segment again has increased. Group outings and all other segments were flat. Weather was a factor to achieving budgeted rounds. Course conditions were outstanding throughout the season despite having three different flood events.

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In an effort to increase junior participation and 9-hole play, a junior summer pass and a 9- hole season pass were developed. These programs were well received. Several specials were developed and implemented to create a more dynamic pricing structure and to respond to the customer survey of being priced to high. FootGolf remained flat despite promoting to all of the soccer programs in the district.

Menus and pricing were adjusted for the 2017 season. While revenues will come in about $36,000 below budget, the cost of goods has improved, creating a better profit.

Course and Facility Improvements:• A sunshade was erected on the dining deck to improve conditions for dining. • The entrance ramp was refurbished to finish off the decking projects.• A line refrigerator was replaced as well as the hot water heater. • The pavilion windows were replaced and an emergency exit was installed.• The cart bridge on Hole #5 has been replaced.• The maintenance staff rebuilt Hole #7 tee.• The old cart fleet was replaced with 2016 cars, which are more fuel efficient. A 25% fuel savings is projected for 2017.• Security lights have been put in the cart storage area and new HD security cameras have been installed throughout he facility.

Annual Rounds

2009 2010 2011 2012 2013 2014 2015 2016 Budgeted 2017

Projected 2017

Budgeted 2018

33,285 32,094 31,738 37,012 31,043 31,607 32,164 32,790 32,800 32,822 34,010

2018 Highlights

Staff has proposed that green fees and cart fees remain the same in 2018. A $1 increase will be implemented for Group play and Season pass prices will be increased a small amount.

The FootGolf program will be revamped in 2018 by reducing price and mixing the play in with other golfers. Family programs will be developed to encourage play of both.

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We look to diversify our promotional channels and expand our reach to golfers and restaurant guests in 2018. The most significant change for 2018 includes an advertising partnership with the Golf Scene TV Show that airs on Comcast Sports Network. This partnership includes the production of a 30 second TV spot with weekly insertion and replays, as well as inclusion on the Golf Scene website and in their weekly eblasts. Other marketing initiatives will include continued advertising through radio, print, digital and direct mail. Focus will also be made on increased use of email blast and social media capabilities.

Menus will again be revamped and improved for 2018. An emphasis will be placed on booking small groups of less than 50 in the restaurant during our shoulder seasons.

Several projects will be done to improve the condition of the pavilion space and freshen it up.

2018 Planned Expenses

• Replace pavilion carpet $6,000 • Replace deck railing on rear deck $10,000• Cart path paving $22,000• Replace bar equipment $30,000• Replace section driving range net $10,000• Replace #17 bridge engineering fees $30,000 • LED Parking lot lights and repave east parking lot $260,000• Replace 72” mower $21,000• Replace 4 utility carts $20,000

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ADA Transition Plan

The Department of Justice Americans with Disabilities Act Standards for Accessible Design (2010) took effect on March 15, 2012. Governmental agencies are required to create a transition plan which identifies non-compliance items and defines a time frame to address the deficiencies.

The Oswegoland Park District has created an ADA Transition Plan, as well as the ADA Transition Plan Improvements schedule.

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78


$0$500,000

$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000$3,500,000$4,000,000$4,500,000$5,000,000$5,500,000$6,000,000

Chart Title

Series1 Series2

Chart Title

Salaries and Wages Benefits Contractual Services

Material and Supplies Utilities Equipment

Debt Service Other Expenses/Capital Outlay Transfers Out

V. BUDGET - FISCAL YEAR 2018

Chart Title

Taxes Charges for Services Product Sales

Facility Rentals Interest Income Debt Service

Other Income Transfers In

Charges for Services

Other IncomeInterest Income

Debt Service

Facility Rentals

Product Sales

Taxes46%

44%

<1%

<1%

0%

5%

2%

Transfers In3%

Transfers OutOther Expenses/Capital Outlay

Materials & Supplies

Contractual Services Benefits

Utilities

Debt Services

Equipment

Salaries & Wages39%

10%

9%

21%9%

2%

2%

5%3%

Total Budgeted ExpendituresTotal Budgeted Revenues

Total Revenues of All Funds$13,935,273

Total Expenditures of All Funds$14,781,788

RECAP BY CATEGORY

RECAP BY FUNDRevenues Expenditures


79

BUDGET SUMMARYFISCAL YEAR 2017

General Ledger2018 Proposed Budget Summary

User: nzennerPrinted: 12/20/17 14:02:28Period 01 - 01Fiscal Year 2018

Budgeted Item 2018 Proposed Budget 2017 Budget 2017 YTD Actual 2016 YTD Actual 2015 YTD Actual

CORPORATERevenue 2,676,139.00 2,619,174.00 2,692,461.06 2,286,703.42 2,616,593.24Expense 2,667,362.00

2,562,067.00

2,429,962.50

2,545,634.88

2,380,001.78

CORPORATE 8,777.00 57,107.00 262,498.56 -258,931.46 236,591.46

RECREATIONRevenue 5,534,838.00 5,245,474.00 5,326,917.64 5,470,499.69 5,135,899.55Expense 5,301,684.00

5,232,363.00

4,955,413.56

5,362,547.75

4,410,784.06

RECREATION 233,154.00 13,111.00 371,504.08 107,951.94 725,115.49

SOCIAL SECURITYRevenue 410,200.00 470,500.00 469,406.81 399,933.13 151,466.82Expense 450,000.00

480,000.00

402,065.74

429,195.57

395,332.07

SOCIAL SECURITY -39,800.00 -9,500.00 67,341.07 -29,262.44 -243,865.25

MUSEUMRevenue 102,500.00 177,500.00 120,162.54 177,708.70 179,501.31Expense 129,960.00

79,270.00

62,748.35

76,943.51

72,137.14

MUSEUM -27,460.00 98,230.00 57,414.19 100,765.19 107,364.17

LIABILITYRevenue 165,025.00 190,025.00 172,656.29 174,856.97 150,132.85Expense 179,765.00

171,411.00

347,204.76

167,716.22

159,986.38

LIABILITY -14,740.00 18,614.00 -174,548.47 7,140.75 -9,853.53

AUDITRevenue 22,025.00 27,025.00 23,596.44 26,947.40 25,011.33

GL - 2018 Proposed Budget Summary (12/20/2017 - 2:02 PM) Page 1

Budgeted Item 2017 Proposed 2016 Budget 2016 YTD Actual 2015 YTD Actual 2014 YTD Actual

Expense 24,373.00

24,342.00

21,077.00

24,160.00

25,751.30

AUDIT 2,652.00 2,683.00 5,580.59 851.33 -3,786.98

PAVING & LIGHTINGRevenue 66,400.00 62,550.00 61,323.23 59,435.88 59,375.90Expense 86,500.00

201,500.00

157,654.94

81,698.70

23,874.05

PAVING & LIGHTING -20,100.00 -138,950.00 -96,331.71 -22,262.82 35,501.85

UNEMPLOYMENTRevenue 1,150.00 1,150.00 1,094.69 1,210.02 1,231.65Expense 10,000.00

5,000.00

5,113.00

4,712.00

4,498.17

UNEMPLOYMENT -8,850.00 -3,850.00 -4,018.31 -3,501.98 -3,266.52

WORKERSCOMPENSATIONRevenue 145,025.00 140,025.00 152,020.58 122,755.65 104,433.26Expense 137,328.00

127,061.00

127,061.00

139,044.00

115,758.00

WORKERSCOMPENSATION

7,697.00 12,964.00 24,959.58 -16,288.35 -11,324.74

IMRFRevenue 450,150.00 425,300.00 420,293.83 300,400.36 300,029.65Expense 435,000.00

435,000.00

359,554.84

389,316.16

371,320.66

IMRF 15,150.00 -9,700.00 60,738.99 -88,915.80 -71,291.01

FVSRARevenue 527,791.00 497,830.00 488,884.89 472,278.71 353,639.79Expense 510,382.00

443,215.00

364,531.87

444,995.03

349,509.40

FVSRA 17,409.00 54,615.00 124,353.02 27,283.68 4,130.39

FOX BENDRevenue 1,645,471.00 1,608,364.00 1,542,079.78 1,583,238.40 1,688,983.82Expense 1,595,364.00

1,579,250.00

1,405,347.87

5,679,752.26

1,630,994.25

FOX BEND 50,107.00 29,114.00 136,731.91 -4,096,513.86 57,989.57

GL - 2017 Proposed Budget Summary (11/23/2016 - 10:43 AM) Page 2


Expense 25,092.00

24,373.00

24,373.00

21,077.00

24,160.00

AUDIT -3,067.00 2,652.00 -776.56 5,870.40 851.33

PAVING & LIGHTINGRevenue 69,200.00 66,400.00 65,563.75 62,029.37 59,435.88Expense 131,000.00

86,500.00

32,684.20

163,278.19

81,698.70

PAVING & LIGHTING -61,800.00 -20,100.00 32,879.55 -101,248.82 -22,262.82

UNEMPLOYMENTRevenue 1,100.00 1,150.00 260.14 1,128.28 1,210.02Expense 10,000.00

10,000.00

2,999.00

6,676.00

4,712.00

UNEMPLOYMENT -8,900.00 -8,850.00 -2,738.86 -5,547.72 -3,501.98

WORKERSCOMPENSATIONRevenue 90,025.00 145,025.00 144,337.18 153,516.77 122,755.65Expense 112,135.00

137,328.00

146,658.00

127,071.00

139,044.00

WORKERSCOMPENSATION

-22,110.00 7,697.00 -2,320.82 26,445.77 -16,288.35

IMRFRevenue 415,125.00 450,150.00 449,952.80 424,849.87 300,400.36Expense 425,000.00

435,000.00

382,905.26

404,164.94

389,316.16

IMRF -9,875.00 15,150.00 67,047.54 20,684.93 -88,915.80

FVSRARevenue 555,492.00 527,791.00 523,622.81 494,214.33 472,278.71Expense 394,712.00

510,382.00

398,789.71

367,604.18

444,995.03

FVSRA 160,780.00 17,409.00 124,833.10 126,610.15 27,283.68

FOX BENDRevenue 1,714,802.00 1,645,471.00 1,554,872.87 1,564,514.23 1,583,238.40Expense 1,665,484.00

1,595,364.00

1,396,471.81

1,677,921.35

5,679,752.26

FOX BEND 49,318.00 50,107.00 158,401.06 -113,407.12 -4,096,513.86


General Ledger2017 Proposed Budget Summary


Budgeted Item 2017 Proposed 2016 Budget 2016 YTD Actual 2015 YTD Actual 2014 YTD Actual

CORPORATERevenue 2,619,174.00 2,686,288.00 2,247,355.02 2,616,593.24 2,273,151.45Expense 2,562,067.00

2,686,203.00

2,254,215.56

2,380,001.78

2,130,715.17

CORPORATE 57,107.00 85.00 -6,860.54 236,591.46 142,436.28

RECREATIONRevenue 5,245,474.00 5,195,284.00 5,184,541.16 5,135,899.55 5,042,900.88Expense 5,232,363.00

5,698,609.00

4,621,187.34

4,410,784.06

4,436,203.68

RECREATION 13,111.00 -503,325.00 563,353.82 725,115.49 606,697.20

SOCIAL SECURITYRevenue 470,500.00 400,900.00 395,615.19 151,466.82 599,501.70Expense 480,000.00

462,000.00

390,184.80

395,332.07

379,668.26

SOCIAL SECURITY -9,500.00 -61,100.00 5,430.39 -243,865.25 219,833.44

MUSEUMRevenue 177,500.00 177,200.00 175,171.64 179,501.31 78,014.23Expense 79,270.00

155,875.00

59,677.68

72,137.14

56,014.74

MUSEUM 98,230.00 21,325.00 115,493.96 107,364.17 21,999.49

LIABILITYRevenue 190,025.00 175,025.00 173,001.70 150,132.85 139,829.81Expense 171,411.00

169,412.00

170,005.88

159,986.38

155,436.30

LIABILITY 18,614.00 5,613.00 2,995.82 -9,853.53 -15,606.49

AUDITRevenue 27,025.00 27,025.00 26,657.59 25,011.33 21,964.32

GL - 2017 Proposed Budget Summary (11/23/2016 - 10:43 AM) Page 1


AQUATICSRevenue 540,370.00 552,532.00 441,832.29 521,364.73 522,854.13Expense 534,920.00

565,971.00

565,770.75

519,430.82

526,270.48

AQUATICS 5,450.00 -13,439.00 -123,938.46 1,933.91 -3,416.35

CAPITALRevenue 262,065.00 361,935.00 1,626,777.91 816,412.18 1,765,829.65Expense 1,378,200.00

1,410,200.00

1,057,206.96

1,219,465.39

1,247,363.03

CAPITAL -1,116,135.00 -1,048,265.00 569,570.95 -403,053.21 518,466.62

DEBT SERVICERevenue 1,376,367.00 1,337,350.00 4,959,064.29 1,337,207.54 5,097,929.71Expense 1,376,474.00

1,338,450.00

3,733,028.86

1,336,869.99

5,096,767.04

DEBT SERVICE -107.00 -1,100.00 1,226,035.43 337.55 1,162.67

Revenue Total 13,935,273.00 13,817,502.00 18,571,484.82 13,911,886.61 18,184,537.61Expense Total 14,781,788.00 14,638,679.00 15,938,282.46 14,425,596.79 21,052,320.13Grand Total -846,515.00 -821,177.00 2,633,202.36 -513,710.18 -2,867,782.52


81

82

CORPORATE FUND

General Ledger2018 Proposed Budget by Fund DeptProgram


Account Number Description 2018 Proposed 2017 Budget 2017 YTD 2016 Actual 2015 Actual

01 CORPORATE01-100-100-000-0000-40100 Property Taxes 2,255,000.00 2,108,200.00 2,137,289.09 2,106,364.63 2,440,206.1201-100-100-000-0000-40101 Personal Prop Replacement Tax 87,842.00 92,784.00 104,255.04 101,812.93 114,901.5801-100-100-000-0000-41101 Copier Use 0.00 0.00 0.00 0.00 0.0001-100-100-000-0000-44100 Interest Income 2,100.00 2,800.00 2,599.20 3,382.21 3,086.6501-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0001-100-100-000-0000-47101 Miscellaneous Revenue 1,000.00 1,000.00 6,385.70 7,112.28 3,505.2401-100-100-000-0000-47111 Cooperative Reimbursement 48,000.00 35,000.00 31,329.03 38,823.37 31,942.6501-100-100-000-0000-47300 Grant Proceeds 10,595.00 8,890.00 8,888.00 9,178.00 8,527.0001-100-100-000-0000-48100 Transfers In 271,102.00 355,000.00 355,000.00 0.00 0.0001-100-100-000-0000-49100 Allocations From Funds 0.00 0.00 0.00 0.00 0.0001-100-600-000-0000-47300 Grant Proceeds 0.00 0.00 0.00 0.00 0.0001-200-600-900-0000-42132 Conservation 500.00 500.00 0.00 200.00 165.00

Revenue 2,676,139.00 2,604,174.00 2,645,746.06 2,266,873.42 2,602,334.24

01-100-100-000-0000-50101 Administrative 348,376.00 339,073.00 323,172.00 328,645.48 311,213.6601-100-100-000-0000-50102 Administrative Staff 476,809.00 454,468.00 431,972.95 486,900.01 415,171.2101-100-100-000-0000-51101 IMRF - Employer Share 0.00 0.00 0.00 0.00 0.0001-100-100-000-0000-51102 Social Security-Employer Share 0.00 0.00 0.00 0.00 0.0001-100-100-000-0000-51103 Health, Dental, Life 220,000.00 210,000.00 204,543.00 203,576.70 202,388.7201-100-100-000-0000-52101 Computer Equipment 32,462.00 29,225.00 29,555.18 44,503.66 11,816.4301-100-100-000-0000-52102 Computer Software 40,841.00 40,913.00 32,756.65 29,628.18 26,386.5801-100-100-000-0000-52103 Tech Support & Consulting 13,000.00 20,788.00 21,713.75 21,213.00 25,489.5001-100-100-000-0000-52104 Legal Services 15,000.00 20,000.00 19,062.97 25,794.35 16,269.7001-100-100-000-0000-52105 Legal Publication 1,200.00 1,000.00 1,141.74 1,193.40 653.8001-100-100-000-0000-52109 Paypal Expenses 0.00 0.00 0.00 0.00 0.0001-100-100-000-0000-52110 CPR Training 500.00 500.00 980.00 261.00 56.0001-100-100-000-0000-52111 Hepatitis Shots 0.00 0.00 0.00 0.00 0.0001-100-100-000-0000-52112 Recruiting & Hiring 500.00 500.00 426.92 355.00 6,812.0001-100-100-000-0000-52196 Professional Services 57,000.00 2,000.00 2,000.00 40,731.00 1,750.0001-100-100-000-0000-53102 Postage - General 3,800.00 3,300.00 3,169.37 3,546.78 3,671.8301-100-100-000-0000-53103 Safety & First Aid 14,795.00 12,890.00 10,840.31 9,274.95 5,001.9901-100-100-000-0000-53104 Uniforms 3,000.00 3,000.00 2,524.61 2,815.27 2,031.5101-100-100-000-0000-55102 Equipment & Furnishings 5,375.00 4,050.00 56.30 3,397.47 99.0001-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0001-100-100-000-0000-57101 Miscellaneous Expense 250.00 250.00 152.01 130.28 342.23

GL - 2018 Proposed Budget by Fund Dept Program (12/20/2017 - 2:02 PM) Page 1

BUDGET BY FUNDFISCAL YEAR 2017


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01-100-100-000-0000-57118 Bank Charges 0.00 0.00 0.00 25.00 0.0001-100-100-000-0000-57126 Community Relations 1,250.00 1,000.00 2,287.11 667.06 966.4801-100-100-000-0000-57129 Commissioner Resources 5,900.00 5,500.00 3,611.12 4,354.52 5,500.1901-100-100-000-0000-57130 Staff Recognition 14,000.00 13,000.00 14,129.38 11,297.16 5,266.9401-100-100-000-0000-57131 Staff Support 500.00 500.00 1,097.18 529.58 257.7901-100-100-000-0000-57132 Staff Travel 12,900.00 13,500.00 8,844.44 14,295.74 10,330.7501-100-100-000-0000-57133 Staff Development&Education FT 11,185.00 14,840.00 17,449.22 13,350.97 6,211.7901-100-100-000-0000-57134 Staff Development&Education PT 1,300.00 1,300.00 100.00 100.00 50.0001-100-100-000-0000-57135 Staff Memberships & Dues 14,785.00 14,460.00 17,050.86 14,449.90 13,597.2301-100-100-000-0000-57136 Staff Books & Subscriptions 1,100.00 1,000.00 601.93 330.50 954.0301-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 97,883.0001-100-100-100-0000-52121 Equipment Rentals & Leases 8,700.00 4,200.00 3,749.37 3,434.91 4,725.2301-100-100-100-0000-53101 Office Supplies 13,200.00 15,600.00 13,595.33 15,091.09 15,572.1001-100-600-100-0000-57136 Staff Books & Subscriptions 200.00 200.00 67.95 160.35 269.0101-200-100-000-0000-50101 Administrative 658,091.00 640,000.00 620,267.06 623,790.31 577,988.4801-200-100-000-0000-50110 Operations Staff 110,000.00 105,000.00 120,183.57 93,514.56 75,488.9301-200-100-000-0000-57121 Conservation - Sales Tax 43.00 0.00 0.00 0.00 0.0001-200-200-000-0000-50105 Custodial Labor 65,000.00 65,000.00 58,583.76 62,687.51 59,140.8001-200-200-000-0000-52121 Equipment Rentals & Leases 2,500.00 2,000.00 1,974.27 1,139.14 959.1201-200-200-000-0000-52128 Gen Development & Improvements 2,500.00 2,500.00 2,390.00 720.00 -311.8401-200-200-000-0000-52129 Forestry 16,500.00 16,500.00 9,388.79 13,200.00 2,700.0001-200-200-000-0000-53106 Custodial 15,750.00 15,000.00 15,497.96 16,452.35 13,844.0101-200-200-000-0000-53107 Equipment Parts - PP 1,000.00 1,000.00 644.63 140.39 75.7001-200-200-000-0000-53114 Lumber & Building 500.00 500.00 963.46 232.61 37.9201-200-200-000-0000-53115 Painting - Facility 1,500.00 1,500.00 1,336.97 431.63 159.4501-200-200-000-0000-53125 Vandalism 2,500.00 2,500.00 750.28 2,683.54 2,202.7801-200-200-000-0000-53126 Arbor & Horticulture 2,982.00 2,982.00 1,760.00 588.86 -888.4001-200-200-000-0000-53127 Fertilizer & Seed & Mulch 14,500.00 18,000.00 18,864.90 13,302.20 15,777.0001-200-200-000-0000-53128 Hand & Power Tools 3,000.00 3,000.00 3,020.32 2,982.72 3,391.9801-200-200-000-0000-53129 Lighting 2,000.00 2,000.00 1,580.89 1,548.56 3,044.2601-200-200-000-0000-53130 Locks & Keys 750.00 500.00 504.38 269.82 452.7101-200-200-000-0000-53131 Plumbing & Heating 1,500.00 1,500.00 1,232.93 1,108.39 231.9001-200-200-000-0000-53999 Miscellaneous Supplies 1,500.00 1,500.00 1,796.25 1,115.81 1,603.6201-200-200-000-0000-55126 Arbor & Horticulture 1,250.00 1,250.00 1,544.39 424.09 1,430.2601-200-200-100-0000-52113 Security - PP 5,500.00 5,500.00 5,415.94 4,924.29 12,327.5501-200-200-100-0000-52120 Equipment Maintenance 5,000.00 5,000.00 4,170.06 5,988.36 3,896.6201-200-200-100-0000-52124 Facility Maintenance 3,500.00 3,500.00 1,950.67 1,406.17 2,541.9101-200-200-100-0000-52127 Vehicle Repair 5,000.00 5,000.00 4,091.50 3,397.15 4,237.7501-200-200-100-0000-53107 Equipment Parts - Shop 20,000.00 18,000.00 19,764.90 17,798.77 18,427.7801-200-200-100-0000-53108 Facility Maintenance 2,000.00 2,000.00 1,119.50 368.31 1,035.3601-200-200-100-0000-53109 Fuel & Oil 65,000.00 65,000.00 53,731.46 52,212.28 68,615.4301-200-200-100-0000-53110 Vehicle Parts 5,000.00 5,000.00 5,028.53 3,472.82 2,505.2501-200-200-100-0000-54102 Water - PP 700.00 700.00 565.71 512.28 328.3601-200-200-100-0000-54103 Sewer - PP 600.00 600.00 606.20 529.86 584.9701-200-200-100-0000-54104 Gas - Prairie Point 3,000.00 3,000.00 1,375.45 1,946.14 2,255.7501-200-200-100-0000-54105 Electricity - Prairie Point 10,000.00 10,000.00 8,252.22 10,229.58 9,240.4501-200-200-100-0000-54106 Refuse - Prairie Point 3,600.00 3,600.00 3,067.75 2,854.50 2,902.3601-200-200-100-0000-54107 Recycling - PP 500.00 500.00 453.36 615.47 997.7701-200-200-900-0000-52125 Park Maintenance 2,000.00 2,000.00 441.00 0.00 5,123.00


84


01-200-200-900-0000-52130 Port O Lets 15,000.00 15,000.00 17,681.94 15,866.47 15,528.9801-200-200-900-0000-53111 Chemicals 5,000.00 5,000.00 2,784.00 7,488.75 1,930.0101-200-200-900-0000-53112 Hardware 1,000.00 1,000.00 569.97 730.53 754.9401-200-200-900-0000-53113 Irrigation Parts 300.00 300.00 215.86 303.66 118.5201-200-200-900-0000-53114 Lumber & Building 1,500.00 1,500.00 907.88 1,065.03 1,576.2701-200-200-900-0000-53115 Painting - Parks 500.00 500.00 354.49 629.24 262.5701-200-200-900-0000-53116 Park Equipment Parts 8,200.00 8,200.00 8,224.15 5,346.77 8,385.4301-200-200-900-0000-53117 Park Maintenance 3,000.00 3,000.00 2,718.22 2,359.22 1,917.6901-200-200-900-0000-53118 Playground Surfacing 10,000.00 10,000.00 12,160.00 6,790.00 16,397.5001-200-200-900-0000-53119 Signage 1,300.00 1,000.00 1,727.03 910.01 1,240.0301-200-200-900-0000-53120 Tires & Batteries 7,500.00 7,500.00 5,394.84 7,449.73 5,555.4701-200-200-900-0000-53121 Topsoil & Sand 1,000.00 1,000.00 2,084.39 1,258.48 480.6801-200-200-900-0000-53122 Trail & Parking Surfaces 1,500.00 1,500.00 1,213.41 2,825.40 383.2801-200-200-900-0000-53123 Trees & Shrubs & Flowers 3,000.00 4,000.00 341.83 5,460.75 5,400.3101-200-200-900-0000-53999 Miscellaneous Supplies 1,000.00 1,000.00 710.20 986.84 1,334.4801-200-200-900-0000-54102 Water - Parks 800.00 800.00 341.09 608.20 346.2401-200-200-900-0000-54105 Electricity - Parks 2,400.00 2,400.00 2,270.40 2,930.93 2,515.5901-200-200-901-0000-50106 Dist 308 Labor 12,000.00 4,000.00 10,763.68 3,042.48 3,097.9801-200-200-901-0000-53116 Park Equipment Parts - Dist308 5,000.00 5,000.00 1,069.69 5,733.60 3,614.9501-200-200-901-0000-53118 Playground Surfacing - Dist308 10,000.00 10,000.00 8,835.00 10,180.00 10,425.0001-200-200-901-0000-53125 Vandalism Repair - Dist 308 500.00 500.00 0.00 0.00 0.0001-200-200-941-0000-54102 Water - Grande Park 300.00 300.00 134.67 140.56 214.3001-200-200-941-0000-54105 Electricity - Grande Park 2,100.00 2,100.00 1,819.43 1,251.42 2,234.0801-200-200-943-0000-52160 Splash Pad - PP 2,500.00 2,500.00 240.00 1,977.15 302.5001-200-200-943-0000-53169 Splash Pad - PP 1,850.00 1,650.00 1,766.51 1,306.95 1,390.3701-200-200-943-0000-54103 Sewer - PP Community Park 500.00 500.00 351.58 337.02 182.5601-200-200-943-0000-54105 Electricity - PP Comm Park 13,000.00 13,000.00 12,220.86 10,816.65 13,545.0301-200-200-943-0000-55104 Splash Pad - PP 500.00 500.00 474.44 24.00 476.6701-200-200-944-0000-54105 Electricity - PrairieFest Park 450.00 450.00 233.06 361.33 278.5801-200-200-953-0000-54102 Water - Hudson North 100.00 25.00 44.10 31.70 0.0001-200-600-000-0000-53136 Greenhouse 8,000.00 8,000.00 6,554.88 7,891.17 7,139.1601-200-600-100-0000-50103 Conservation - FT 118,368.00 115,153.00 111,489.36 128,167.94 112,896.7401-200-600-100-0000-50104 Conservation - PT 35,000.00 35,000.00 31,189.70 38,399.27 24,925.0101-200-600-900-0000-53133 Plant & Garden 2,000.00 1,500.00 1,417.60 1,346.38 1,138.1901-200-600-900-0000-53135 Site Restoration 13,500.00 13,500.00 3,032.77 12,206.32 12,836.5301-200-600-900-0000-53174 Pond Maintenance 15,500.00 15,500.00 15,468.36 13,203.37 11,957.2001-200-600-900-0000-55105 Site Restoration 4,500.00 10,000.00 7,728.79 5,088.99 9,177.5301-200-600-900-0000-57121 Conservation - Sales Tax 0.00 0.00 0.00 0.00 0.0001-200-901-900-0000-53137 Sports Fields 6,000.00 6,000.00 3,193.15 4,420.49 5,392.87

Expense 2,667,362.00 2,547,567.00 2,416,698.04 2,531,578.58 2,368,440.93

0000 NON-SPECIFIED 8,777.00 56,607.00 229,048.02 -264,705.16 233,893.31

01 CORPORATE 8,777.00 56,607.00 229,048.02 -264,705.16 233,893.31


85

RECREATION FUND




03 RECREATION03-100-100-000-0000-40100 Property Taxes 850,000.00 800,000.00 791,323.57 799,212.59 800,083.3903-100-100-000-0000-41141 Wellness Program Credit 0.00 0.00 0.00 -340.00 -1,182.7203-100-100-000-0000-44100 Interest Income 10,500.00 12,500.00 11,357.57 12,627.67 11,501.3103-100-100-000-0000-46108 Debt Cert Int Reimb - Build Am 0.00 36,511.00 18,235.79 38,442.41 30,397.8003-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0003-100-100-000-0000-47101 Miscellaneous Revenue 1,000.00 1,000.00 6,063.20 627.00 103.0003-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.0003-100-100-000-0000-49100 Allocations From Funds 0.00 0.00 0.00 0.00 0.0003-100-400-000-0000-41400 Sponsorships 8,000.00 0.00 0.00 0.00 0.0003-300-000-000-0000-47300 Grants - Programming 0.00 0.00 0.00 0.00 0.0003-300-100-000-0000-47103 NSF Check Charge 0.00 0.00 275.00 425.32 426.2803-300-100-100-0000-47102 Cash Over-Short 0.00 0.00 -16.85 -80.48 28.5903-300-900-000-0000-41103 Credits - FT Employees -2,600.00 -1,250.00 -1,098.00 -1,141.00 -1,183.0003-300-900-000-0000-41104 Coupons - New Homeowner -150.00 -150.00 0.00 -45.00 -120.0003-300-900-000-0000-41106 Scholarships - Recreation -3,500.00 -5,000.00 -1,103.01 -2,473.04 -9,099.8403-300-900-000-0000-41107 Gift Certificate Redemption -500.00 -1,500.00 -40.00 -2,212.00 -2,451.0003-300-900-000-0000-41108 Gift Certificate Sale 500.00 1,500.00 0.00 540.00 2,518.0003-300-900-000-0000-41109 Great America Tickets 0.00 0.00 0.00 0.00 0.0003-300-900-000-0000-41140 Employee Free Program Credit 0.00 0.00 -39.00 0.00 0.0003-300-900-000-0000-43101 Facility Rental 27,000.00 23,760.00 25,497.50 20,297.27 19,315.0003-300-907-000-0000-41105 KC - Scholarships -10,000.00 -10,000.00 -2,056.32 -1,963.39 -14,694.9603-300-907-000-0000-47300 Grant Proceeds 0.00 0.00 0.00 1,000.00 1,000.0003-300-915-000-0000-47300 Grants - Country Market 0.00 0.00 0.00 0.00 0.00

Revenue 880,250.00 857,371.00 848,399.45 864,917.35 836,641.85

03-100-100-000-0000-50117 Facility Coordinators 30,000.00 23,000.00 17,112.89 21,260.41 16,774.3203-100-100-000-0000-51101 IMRF - Employer Share 0.00 0.00 0.00 0.00 0.0003-100-100-000-0000-51102 Social Security-Employer Share 0.00 0.00 0.00 0.00 0.0003-100-100-000-0000-51103 Health, Dental, Life 210,000.00 190,000.00 193,641.45 174,901.50 178,636.6103-100-100-000-0000-52101 Computer Equipment 11,490.00 13,760.00 13,778.84 17,543.60 12,009.7303-100-100-000-0000-52102 Computer Software 1,400.00 1,400.00 1,841.31 27,607.97 20,103.5903-100-100-000-0000-52103 Tech Support & Consulting 1,000.00 1,000.00 2,050.20 5,699.00 0.0003-100-100-000-0000-52110 CPR Training 3,500.00 3,500.00 3,134.00 3,422.00 3,332.0003-100-100-000-0000-52111 Hepatitis Shots 250.00 500.00 0.00 0.00 240.0003-100-100-000-0000-52112 Recruiting & Hiring 12,956.00 11,975.00 12,974.66 13,109.28 12,833.9803-100-100-000-0000-52114 Service Charge - Credit Card 120,000.00 125,000.00 121,849.85 111,926.33 47,569.3003-100-100-000-0000-52196 Professional Services 45,000.00 5,000.00 0.00 14,706.75 26,750.00



86


03-100-100-000-0000-53102 Postage - General 12,000.00 15,600.00 11,239.06 13,904.62 17,599.0003-100-100-000-0000-53103 Safety & First Aid 3,000.00 2,040.00 1,570.30 910.42 804.5303-100-100-000-0000-53105 Marketing Supplies 0.00 0.00 0.00 0.00 0.0003-100-100-000-0000-55102 Equipment & Furnishings 6,506.00 3,000.00 223.51 1,607.01 233.8103-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0003-100-100-000-0000-57101 Miscellaneous Expense 0.00 0.00 83.95 1,551.37 0.0003-100-100-000-0000-57131 Staff Support 1,415.00 1,400.00 481.97 1,300.36 724.3703-100-100-000-0000-57132 Staff Travel 10,000.00 8,339.00 8,082.61 13,937.67 11,000.2803-100-100-000-0000-57133 Staff Development&Education FT 13,440.00 10,823.00 13,071.70 9,970.57 12,713.0703-100-100-000-0000-57134 Staff Development&Education PT 5,850.00 6,120.00 281.00 4,391.20 5,428.4003-100-100-000-0000-57135 Staff Memberships & Dues 6,000.00 6,534.00 8,709.65 7,350.96 4,680.0003-100-100-000-0000-57136 Staff Books & Subscriptions 1,387.00 395.00 343.97 836.33 78.0003-100-100-000-0000-58100 Transfers Out 406,602.00 590,000.00 590,000.00 700,000.00 0.0003-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.0003-100-100-100-0000-52121 Equipment Rentals & Leases 0.00 0.00 0.00 0.00 250.9403-100-100-200-0000-52121 Equipment Rentals & Leases 4,260.00 4,260.00 3,750.97 3,739.25 3,490.8503-100-100-200-0000-53101 Office Supplies 3,600.00 2,700.00 2,873.02 3,138.25 4,325.9203-100-100-200-0000-55102 Equipment & Furnishings 2,600.00 1,750.00 975.06 1,389.49 0.0003-100-100-300-0000-52121 Equipment Rentals & Leases 4,200.00 4,500.00 3,484.68 4,673.31 4,214.9903-100-100-300-0000-53101 Office Supplies 1,800.00 2,400.00 1,928.66 2,633.78 2,168.0003-100-100-300-0000-55102 Equipment & Furnishings 5,225.00 3,900.00 478.21 786.11 0.0003-100-100-300-0000-56105 Principal - Boulder Point 15,000.00 110,000.00 110,000.00 105,000.00 100,000.0003-100-100-300-0000-56106 Interest - Boulder Point 51,522.00 111,928.00 111,927.50 117,912.50 123,612.5003-100-100-400-0000-52121 Equipment Rentals & Leases 3,900.00 5,100.00 4,262.43 5,045.09 4,571.2403-100-100-400-0000-53101 Office Supplies 3,600.00 4,200.00 3,099.74 4,458.79 4,104.6203-100-100-400-0000-55102 Equipment & Furnishings 3,000.00 450.00 315.93 524.69 0.0003-100-200-000-0000-54101 Telephone 70,272.00 96,648.00 84,245.04 87,474.78 46,697.1003-100-400-000-0000-50400 Sponsorships 2,640.00 0.00 0.00 0.00 0.0003-100-400-000-0000-52106 Marketing Community Events 250.00 250.00 210.47 180.00 428.1503-100-400-000-0000-52108 Website Expense 5,820.00 5,820.00 6,788.40 5,810.66 2,929.3403-100-400-000-0000-52400 Sponsorships 27,000.00 0.00 0.00 0.00 0.0003-100-400-000-0000-53105 Marketing Community Events 1,500.00 1,500.00 1,584.75 1,339.16 38.6703-100-400-000-0000-53205 Marketing Supplies 5,010.00 5,580.00 5,419.47 4,979.04 3,089.0903-100-400-000-0000-53400 Sponsorships 500.00 0.00 0.00 0.00 0.0003-100-400-100-0000-52106 Marketing - District 28,778.00 30,128.00 29,125.17 38,081.28 22,509.1503-100-500-100-0000-50116 Customer Service Reps 35,000.00 32,000.00 34,816.86 56,975.24 59,133.5503-100-500-200-0000-50116 Customer Service Reps 40,000.00 45,000.00 34,069.26 37,568.20 39,733.6603-100-500-300-0000-50116 Customer Service Reps 63,000.00 63,176.00 59,412.45 60,597.47 58,765.9003-100-500-400-0000-50116 Customer Service Reps 38,500.00 46,800.00 32,174.24 44,037.68 49,720.5803-100-906-000-0000-57131 Staff Support 100.00 100.00 0.00 0.00 0.0003-100-906-000-0000-57132 Staff Travel 1,000.00 1,500.00 949.55 622.08 803.7203-100-906-000-0000-57134 Staff Development&Education PT 1,500.00 1,300.00 17.00 460.00 458.0003-100-906-000-0000-57135 Staff Memberships & Dues 150.00 270.00 234.00 75.00 0.0003-100-907-000-0000-57131 Staff Support 200.00 350.00 169.76 55.70 166.4003-100-907-000-0000-57132 Staff Travel 3,500.00 3,500.00 3,299.04 3,441.86 3,405.5503-100-907-000-0000-57133 Staff Development&Education FT 1,725.00 1,500.00 1,279.95 1,626.00 710.0003-100-907-000-0000-57134 Staff Development&Education PT 3,975.00 4,000.00 3,670.00 4,505.00 5,179.0003-100-907-000-0000-57135 Staff Memberships & Dues 2,340.00 3,146.00 2,267.00 1,288.00 1,851.2503-100-907-400-0000-57131 Staff Support 75.00 135.00 0.00 0.00 0.0003-100-907-400-0000-57132 Staff Travel 100.00 150.00 12.84 0.00 270.48


87


03-100-907-400-0000-57133 Staff Development&Education FT 275.00 185.00 0.00 0.00 0.0003-100-907-400-0000-57134 Staff Development&Education PT 885.00 700.00 36.00 15.00 903.2403-100-907-400-0000-57135 Staff Memberships & Dues 450.00 500.00 15.00 0.00 413.7503-100-911-000-0000-57131 Staff Support 150.00 225.00 39.32 224.13 202.5003-100-911-000-0000-57132 Staff Travel 1,500.00 1,500.00 1,020.21 1,094.58 927.2703-100-911-000-0000-57134 Staff Development&Education PT 1,500.00 1,500.00 1,676.50 1,765.58 1,832.7403-100-911-000-0000-57135 Staff Memberships & Dues 200.00 150.00 30.00 137.95 15.0003-200-200-200-0000-52113 Security - CC 3,500.00 3,000.00 2,749.40 2,770.85 0.0003-200-200-200-0000-52124 Facility Maintenance - CC 5,000.00 7,000.00 5,053.63 10,277.20 10,573.3503-200-200-200-0000-53108 Facility Maintenance - CC 3,500.00 3,500.00 6,958.97 7,089.23 3,615.9603-200-200-200-0000-54102 Water - CC 1,000.00 1,200.00 374.14 709.96 1,020.0903-200-200-200-0000-54103 Sewer - CC 1,000.00 1,200.00 570.04 742.52 1,040.8803-200-200-200-0000-54104 Gas - CC 12,000.00 12,000.00 5,423.29 8,275.86 7,586.3603-200-200-200-0000-54105 Electricity - CC 13,000.00 13,000.00 11,022.19 13,223.21 11,738.9203-200-200-200-0000-54106 Refuse - CC 2,370.00 2,370.00 2,216.58 2,214.73 2,284.3403-200-200-200-0000-54107 Recycling - CC 0.00 0.00 0.00 0.00 0.0003-200-200-300-0000-52113 Security - BP 2,000.00 4,000.00 1,078.35 1,062.45 0.0003-200-200-300-0000-52124 Facility Maintenance - BP 3,750.00 2,500.00 5,862.00 2,714.35 1,627.0003-200-200-300-0000-53108 Facility Maintenance - BP 3,000.00 3,000.00 2,807.69 7,432.67 3,988.5103-200-200-300-0000-54102 Water - BP 1,000.00 1,000.00 757.58 1,595.88 892.1103-200-200-300-0000-54103 Sewer - BP 700.00 700.00 519.38 960.41 566.3103-200-200-300-0000-54104 Gas - BP 5,000.00 8,500.00 1,408.00 4,387.61 5,314.5203-200-200-300-0000-54105 Electricity - BP 15,000.00 18,500.00 14,304.25 17,590.36 19,523.1603-200-200-300-0000-54106 Refuse - BP 1,200.00 1,200.00 999.56 817.08 878.1603-200-200-300-0000-54107 Recycling - BP 0.00 0.00 0.00 0.00 0.0003-200-200-400-0000-52113 Security - SP 3,600.00 3,600.00 1,613.60 1,404.06 0.0003-200-200-400-0000-52124 Facility Maintenance - SP 3,000.00 3,000.00 2,448.38 2,895.80 2,557.0103-200-200-400-0000-53108 Facility Maintenance - SP 4,500.00 2,500.00 3,719.28 3,901.77 2,323.1003-200-200-400-0000-54102 Water - SP 600.00 600.00 352.93 349.85 471.6103-200-200-400-0000-54103 Sewer - SP 700.00 700.00 530.69 609.71 693.6403-200-200-400-0000-54104 Gas - SP 5,000.00 5,000.00 1,863.81 2,745.53 2,507.7903-200-200-400-0000-54105 Electricity - SP 18,000.00 18,000.00 16,986.79 20,338.57 20,323.3403-200-200-400-0000-54107 Recycling - SP 0.00 0.00 0.00 0.00 0.0003-200-200-401-0000-54102 Water - SP Community Gardens 250.00 250.00 175.14 122.60 165.5803-200-916-502-0000-52124 FB House Maintenance 500.00 500.00 0.00 0.00 0.0003-200-916-502-0000-53124 FB House Maintenance 500.00 500.00 13.94 56.69 49.0003-200-916-502-0000-54102 Water - FB House 100.00 100.00 38.56 83.21 165.5803-200-916-502-0000-54103 Sewer - FB House 300.00 300.00 966.00 276.00 312.0003-200-916-502-0000-54104 Gas - FB House 1,000.00 1,200.00 802.43 1,014.35 1,113.7703-200-916-502-0000-54105 Electricity - FB House 780.00 780.00 490.07 734.41 816.9203-300-000-000-0000-57300 Grants - Programming 0.00 0.00 0.00 0.00 0.0003-300-100-000-0000-50101 Administrative 632,896.00 614,538.00 589,412.29 580,121.18 563,623.3103-300-100-000-0000-50118 Recreation Staff - PT 97,600.00 40,000.00 37,113.74 31,728.87 25,954.2203-300-100-000-0000-53104 Uniforms 1,000.00 1,000.00 475.16 521.03 361.1903-300-100-000-0000-57118 Bank Charges 0.00 0.00 0.00 0.00 0.0003-300-100-000-0000-57128 Volunteer Expenses 1,200.00 1,200.00 907.23 1,873.94 1,806.1303-300-200-000-0000-50000 Rec Events General Labor 20,000.00 0.00 0.00 0.00 0.0003-300-400-000-0000-52106 Marketing - Recreation 80,084.00 61,520.00 56,363.93 58,464.62 54,102.1803-300-900-000-0000-57109 Great America Tickets 0.00 0.00 0.00 0.00 0.0003-300-905-300-0000-50102 Gymnastics Staff 92,595.00 142,545.00 131,108.96 131,874.66 0.00


88


03-300-907-000-0000-50102 KC Staff 249,290.00 213,556.00 207,158.43 189,571.14 0.0003-300-907-000-0000-54101 Telephone - KC 6,000.00 3,500.00 0.00 2,096.91 136.1403-300-915-000-0000-57121 Sales Tax - Special Events 0.00 0.00 8,142.00 10,979.01 6,746.0003-300-915-000-0000-57300 Grants - Country Market 0.00 0.00 0.00 0.00 0.0003-400-200-943-0000-52126 Park Improvements 0.00 0.00 0.00 0.00 0.00

Expense 2,630,913.00 2,815,746.00 2,668,917.81 2,871,221.28 1,673,312.32

0000 NON-SPECIFIED -1,750,663.00 -1,958,375.00 -1,820,518.36 -2,006,303.93 -836,670.47

03-300-902-000-1003-41000 Community Gardens 700.00 900.00 744.00 460.00 570.00Revenue 700.00 900.00 744.00 460.00 570.00

03-300-902-000-1003-53000 Community Gardens 900.00 900.00 720.68 48.26 783.49Expense 900.00 900.00 720.68 48.26 783.49

1003 COMMUNITY GARDENS -200.00 0.00 23.32 411.74 -213.49

03-300-917-000-1005-41000 Animal Interests 750.00 750.00 0.00 2,200.00 2,579.33Revenue 750.00 750.00 0.00 2,200.00 2,579.33

03-300-917-000-1005-52000 Animal Interests 530.00 600.00 0.00 1,650.00 2,131.80Expense 530.00 600.00 0.00 1,650.00 2,131.80

1005 ANIMAL INTERESTS 220.00 150.00 0.00 550.00 447.53

03-300-917-000-1008-41000 CPR 1,880.00 2,000.00 2,694.00 1,673.00 1,688.00Revenue 1,880.00 2,000.00 2,694.00 1,673.00 1,688.00

03-300-917-000-1008-52000 CPR 1,320.00 2,000.00 1,583.00 1,305.00 1,372.0003-300-917-000-1008-53000 CPR 0.00 0.00 0.00 0.00 0.00

Expense 1,320.00 2,000.00 1,583.00 1,305.00 1,372.00

1008 CPR 560.00 0.00 1,111.00 368.00 316.00

03-100-100-000-1009-41000 Wellness 5,400.00 7,000.00 6,001.53 1,576.64 1,290.15Revenue 5,400.00 7,000.00 6,001.53 1,576.64 1,290.15

03-100-100-000-1009-53000 Wellness 15,165.00 15,200.00 10,037.03 10,102.70 9,097.30Expense 15,165.00 15,200.00 10,037.03 10,102.70 9,097.30

1009 WELLNESS -9,765.00 -8,200.00 -4,035.50 -8,526.06 -7,807.15

03-300-906-000-1010-41000 Science For Kids 9,670.00 16,592.00 9,250.66 576.00 3,444.34Revenue 9,670.00 16,592.00 9,250.66 576.00 3,444.34

03-300-906-000-1010-50000 Science For Kids 2,399.00 2,806.00 2,304.78 323.00 1,553.6003-300-906-000-1010-52000 Science For Kids 4,340.00 7,916.00 3,445.00 0.00 0.0003-300-906-000-1010-53000 Science For Kids 156.00 276.00 80.91 26.84 227.1203-300-906-000-1010-55000 Science for Kids 0.00 0.00 0.00 0.00 0.00


89


Expense 6,895.00 10,998.00 5,830.69 349.84 1,780.72

1010 SCIENCE FOR KIDS 2,775.00 5,594.00 3,419.97 226.16 1,663.62

03-300-906-000-1012-41000 Personal Development - Youth 5,378.00 7,220.00 5,035.00 3,822.00 4,961.17Revenue 5,378.00 7,220.00 5,035.00 3,822.00 4,961.17

03-300-906-000-1012-50000 Personal Development - Youth 0.00 0.00 0.00 0.00 0.0003-300-906-000-1012-52000 Personal Development - Youth 3,680.00 5,180.00 1,691.00 2,581.00 3,394.0003-300-906-000-1012-53000 Personal Development - Youth 0.00 0.00 0.00 4.97 0.00

Expense 3,680.00 5,180.00 1,691.00 2,585.97 3,394.00

1012 PERSONAL DEVELOPMENT 1,698.00 2,040.00 3,344.00 1,236.03 1,567.17

03-300-917-000-1013-41000 Personal Development - Adult 1,800.00 1,500.00 3,079.00 2,883.00 2,854.00Revenue 1,800.00 1,500.00 3,079.00 2,883.00 2,854.00

03-300-917-000-1013-50000 Personal Development - Adult 1,100.00 768.00 1,208.17 1,013.50 1,213.4003-300-917-000-1013-52000 Personal Development - Adult 0.00 0.00 0.00 0.00 0.0003-300-917-000-1013-53000 Personal Development - Adult 150.00 200.00 275.50 104.93 315.85

Expense 1,250.00 968.00 1,483.67 1,118.43 1,529.25

1013 PERSONAL CARE-ADULT 550.00 532.00 1,595.33 1,764.57 1,324.75

03-300-916-000-1014-41000 Limelight - Class 21,400.00 16,848.00 15,800.50 10,808.06 12,189.2703-300-916-000-1014-41001 Limelight - Actor 34,293.00 31,730.00 36,742.00 28,729.00 22,715.0003-300-916-000-1014-41002 Limelight - Audience 35,660.00 26,130.00 37,829.56 24,437.44 28,696.0503-300-916-000-1014-41003 Limelight - Other 0.00 0.00 0.00 0.00 0.0003-300-916-000-1014-41919 Limelight - Sponsorships, Ads 1,031.00 0.00 0.00 0.00 0.0003-300-916-000-1014-42106 Limelight - Sales 1,500.00 2,215.00 577.00 3,131.00 2,812.59

Revenue 93,884.00 76,923.00 90,949.06 67,105.50 66,412.91

03-300-916-000-1014-50000 Limelight 37,602.00 35,000.00 28,819.77 34,283.32 25,488.1603-300-916-000-1014-52000 Limelight 27,978.00 27,552.00 12,932.55 18,140.02 14,304.3903-300-916-000-1014-53000 Limelight 7,779.00 6,865.00 5,635.41 4,933.96 7,273.8103-300-916-000-1014-55000 Limelight 400.00 300.00 474.15 0.00 0.0003-300-916-000-1014-57121 Limelight - Sales Tax 128.00 0.00 39.00 144.39 0.00

Expense 73,887.00 69,717.00 47,900.88 57,501.69 47,066.36

1014 LIMELIGHT THEATER 19,997.00 7,206.00 43,048.18 9,603.81 19,346.55

03-300-917-000-1017-41000 Arts & Crafts - Adult 7,200.00 7,000.00 6,805.00 9,425.00 4,834.00Revenue 7,200.00 7,000.00 6,805.00 9,425.00 4,834.00

03-300-917-000-1017-50000 Arts & Crafts - Adult 600.00 962.00 301.88 375.74 1,041.9903-300-917-000-1017-52000 Arts & Crafts - Adult 4,000.00 3,700.00 4,901.00 7,025.50 2,017.0003-300-917-000-1017-53000 Arts & Crafts - Adult 200.00 300.00 67.79 140.92 244.26

Expense 4,800.00 4,962.00 5,270.67 7,542.16 3,303.25

1017 ARTS & CRAFTS-ADULT 2,400.00 2,038.00 1,534.33 1,882.84 1,530.75


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03-300-914-300-1021-41000 Birthday Parties 0.00 28,000.00 26,405.50 18,950.00 28,640.00Revenue 0.00 28,000.00 26,405.50 18,950.00 28,640.00

03-300-914-300-1021-50000 Birthday Parties 0.00 15,000.00 18,659.35 18,323.67 17,365.7603-300-914-300-1021-52000 Birthday Parties 0.00 0.00 0.00 0.00 0.0003-300-914-300-1021-53000 Birthday Parties 0.00 6,000.00 3,170.82 6,029.37 6,993.1803-300-914-300-1021-55000 Birthday Parties 0.00 200.00 152.59 80.31 152.41

Expense 0.00 21,200.00 21,982.76 24,433.35 24,511.35

1021 BIRTHDAY PARTIES 0.00 6,800.00 4,422.74 -5,483.35 4,128.65

03-300-913-000-1022-41000 Teen Programming 6,378.00 8,146.00 5,652.00 6,830.00 12,155.00Revenue 6,378.00 8,146.00 5,652.00 6,830.00 12,155.00

03-300-913-000-1022-50000 Teen Programming 2,873.00 3,474.00 3,131.85 3,526.17 4,532.5603-300-913-000-1022-52000 Teen Programming 856.00 2,658.00 246.56 3,149.53 5,200.8303-300-913-000-1022-53000 Teen Programming 493.00 288.00 145.76 291.45 195.6503-300-913-000-1022-55000 Teen Programming 25.00 25.00 0.00 0.00 0.00

Expense 4,247.00 6,445.00 3,524.17 6,967.15 9,929.04

1022 TEEN PROGRAMMING 2,131.00 1,701.00 2,127.83 -137.15 2,225.96

03-300-901-000-3001-41000 Baseball & T-Ball - Youth 36,300.00 27,075.00 35,682.25 27,361.00 28,457.00Revenue 36,300.00 27,075.00 35,682.25 27,361.00 28,457.00

03-300-901-000-3001-50000 Baseball & T-Ball - Youth 8,890.00 7,440.00 9,442.72 7,375.32 7,279.2903-300-901-000-3001-52000 Baseball & T-Ball - Youth 1,640.00 1,600.00 699.64 180.40 851.4003-300-901-000-3001-53000 Baseball & T-Ball - Youth 7,430.00 7,085.00 4,991.50 6,529.28 7,340.1303-300-901-000-3001-55000 Baseball & T-Ball - Youth 2,500.00 2,500.00 558.42 1,478.87 970.86

Expense 20,460.00 18,625.00 15,692.28 15,563.87 16,441.68

3001 BASEBALLT-BALL-YOUTH 15,840.00 8,450.00 19,989.97 11,797.13 12,015.32

03-300-901-000-3002-41000 Softball - Adult 83,250.00 73,250.00 81,511.00 74,045.83 74,295.00Revenue 83,250.00 73,250.00 81,511.00 74,045.83 74,295.00

03-300-901-000-3002-50000 Softball - Adult 3,546.00 4,738.00 4,516.46 5,241.46 15,493.1703-300-901-000-3002-52000 Softball - Adult 37,180.00 33,700.00 40,526.00 30,066.00 20,237.0003-300-901-000-3002-53000 Softball - Adult 7,000.00 8,000.00 8,509.87 9,604.57 13,438.8103-300-901-000-3002-55000 Softball - Adult 2,000.00 3,500.00 3,793.91 2,610.33 954.52

Expense 49,726.00 49,938.00 57,346.24 47,522.36 50,123.50

3002 SOFTBALL-ADULT 33,524.00 23,312.00 24,164.76 26,523.47 24,171.50

03-300-901-901-3004-41000 Basketball - Youth 38,700.00 42,950.00 45,753.00 44,090.50 43,490.14Revenue 38,700.00 42,950.00 45,753.00 44,090.50 43,490.14

03-300-901-901-3004-50000 Basketball - Youth 9,480.00 10,480.00 11,064.04 9,892.41 13,486.6403-300-901-901-3004-52000 Basketball - Youth 2,100.00 2,700.00 522.60 0.00 0.00


91


03-300-901-901-3004-53000 Basketball - Youth 5,820.00 6,550.00 3,603.84 5,385.44 7,682.4903-300-901-901-3004-55000 Basketball - Youth 2,000.00 4,000.00 84.68 643.80 321.97

Expense 19,400.00 23,730.00 15,275.16 15,921.65 21,491.10

3004 BASKETBALL-YOUTH 19,300.00 19,220.00 30,477.84 28,168.85 21,999.04

03-300-901-000-3008-41000 Mighty Mites 17,250.00 14,250.00 18,296.96 16,430.51 18,171.71Revenue 17,250.00 14,250.00 18,296.96 16,430.51 18,171.71

03-300-901-000-3008-50000 Mighty Mites 8,640.00 9,300.00 13,073.03 16,798.66 10,138.1103-300-901-000-3008-52000 Mighty Mites 0.00 0.00 0.00 0.00 0.0003-300-901-000-3008-53000 Mighty Mites 500.00 250.00 0.00 3.49 27.6803-300-901-000-3008-55000 Mighty Mites 750.00 750.00 24.89 146.88 375.81

Expense 9,890.00 10,300.00 13,097.92 16,949.03 10,541.60

3008 MIGHTY MITES 7,360.00 3,950.00 5,199.04 -518.52 7,630.11

03-300-901-000-3010-41000 Flag Football - Youth 10,200.00 13,175.00 9,156.00 12,360.00 10,958.00Revenue 10,200.00 13,175.00 9,156.00 12,360.00 10,958.00

03-300-901-000-3010-50000 Flag Football - Youth 2,505.00 4,523.00 2,172.29 4,536.52 3,614.5403-300-901-000-3010-52000 Flag Football - Youth 1,146.00 700.00 0.00 0.00 0.0003-300-901-000-3010-53000 Flag Football - Youth 1,545.00 1,985.00 1,480.42 1,726.40 1,705.8303-300-901-000-3010-55000 Flag Football - Youth 1,000.00 1,500.00 478.81 434.95 281.90

Expense 6,196.00 8,708.00 4,131.52 6,697.87 5,602.27

3010 FOOTBALLFLAG-YOUTH 4,004.00 4,467.00 5,024.48 5,662.13 5,355.73

03-300-901-000-3011-41000 Lacrosse - Youth 9,750.00 10,350.00 11,140.00 10,285.00 21,915.00Revenue 9,750.00 10,350.00 11,140.00 10,285.00 21,915.00

03-300-901-000-3011-50000 Lacrosse - Youth 50.00 200.00 0.00 0.00 0.0003-300-901-000-3011-52000 Lacrosse - Youth 7,250.00 7,215.00 7,525.00 8,300.50 15,213.5003-300-901-000-3011-53000 Lacrosse - Youth 100.00 250.00 0.00 0.00 0.0003-300-901-000-3011-55000 Lacrosse - Youth 400.00 550.00 0.00 0.00 0.00

Expense 7,800.00 8,215.00 7,525.00 8,300.50 15,213.50

3011 LACROSSE-YOUTH 1,950.00 2,135.00 3,615.00 1,984.50 6,701.50

03-300-901-901-3012-41000 Basketball - Open Gym 4,400.00 4,400.00 4,494.95 5,832.07 4,433.97Revenue 4,400.00 4,400.00 4,494.95 5,832.07 4,433.97

03-300-901-901-3012-50000 Basketball - Open Gym 2,000.00 1,800.00 2,151.87 2,907.09 2,002.8003-300-901-901-3012-52000 Basketball - Open Gym 0.00 0.00 643.20 0.00 0.0003-300-901-901-3012-53000 Basketball - Open Gym 250.00 250.00 0.00 0.00 0.0003-300-901-901-3012-55000 Basketball - Open Gym 250.00 250.00 0.00 0.00 0.00

Expense 2,500.00 2,300.00 2,795.07 2,907.09 2,002.80

3012 OPEN GYM 1,900.00 2,100.00 1,699.88 2,924.98 2,431.17


92


03-300-901-000-3015-41000 Soccer - Youth 92,450.00 88,000.00 97,573.97 95,943.00 87,903.00Revenue 92,450.00 88,000.00 97,573.97 95,943.00 87,903.00

03-300-901-000-3015-50000 Soccer - Youth 14,576.00 16,228.00 13,849.94 12,538.05 13,652.4403-300-901-000-3015-52000 Soccer - Youth 9,493.00 8,200.00 840.60 682.90 2,024.2803-300-901-000-3015-53000 Soccer - Youth 12,300.00 12,300.00 12,225.85 11,604.28 11,681.4303-300-901-000-3015-55000 Soccer - Youth 12,250.00 6,750.00 3,389.79 9,446.69 11,697.69

Expense 48,619.00 43,478.00 30,306.18 34,271.92 39,055.84

3015 SOCCER-YOUTH 43,831.00 44,522.00 67,267.79 61,671.08 48,847.16

03-300-901-000-3016-41000 Soccer - Adult 13,200.00 15,200.00 12,700.00 14,400.00 11,400.00Revenue 13,200.00 15,200.00 12,700.00 14,400.00 11,400.00

03-300-901-000-3016-50000 Soccer - Adult 630.00 940.00 614.14 1,100.20 738.2003-300-901-000-3016-52000 Soccer - Adult 7,536.00 10,800.00 6,640.00 10,346.00 9,100.0003-300-901-000-3016-53000 Soccer - Adult 730.00 490.00 125.80 577.73 367.3503-300-901-000-3016-55000 Soccer - Adult 500.00 500.00 0.00 149.67 150.00

Expense 9,396.00 12,730.00 7,379.94 12,173.60 10,355.55

3016 SOCCER-ADULT 3,804.00 2,470.00 5,320.06 2,226.40 1,044.45

03-300-901-200-3017-41000 Tennis - Youth 2,000.00 4,250.00 1,900.00 3,774.00 3,851.00Revenue 2,000.00 4,250.00 1,900.00 3,774.00 3,851.00

03-300-901-200-3017-50000 Tennis - Youth 800.00 2,000.00 992.85 1,912.44 1,491.5203-300-901-200-3017-53000 Tennis - Youth 250.00 375.00 0.00 0.00 0.0003-300-901-200-3017-55000 Tennis - Youth 200.00 500.00 65.00 0.00 75.80

Expense 1,250.00 2,875.00 1,057.85 1,912.44 1,567.32

3017 TENNIS-YOUTH CO-ED 750.00 1,375.00 842.15 1,861.56 2,283.68

03-300-901-901-3019-41000 Hockey - Youth 7,800.00 8,100.00 7,551.00 8,006.00 5,341.18Revenue 7,800.00 8,100.00 7,551.00 8,006.00 5,341.18

03-300-901-901-3019-50000 Hockey - Youth 2,460.00 2,400.00 2,686.03 2,491.75 2,103.9403-300-901-901-3019-52000 Hockey - Youth 320.00 320.00 0.00 0.00 0.0003-300-901-901-3019-53000 Hockey - Youth 1,285.00 1,025.00 300.33 1,491.13 941.5003-300-901-901-3019-55000 Hockey - Youth 1,000.00 1,000.00 29.26 373.97 504.69

Expense 5,065.00 4,745.00 3,015.62 4,356.85 3,550.13

3019 HOCKEY-YOUTH 2,735.00 3,355.00 4,535.38 3,649.15 1,791.05

03-300-901-901-3021-41000 Volleyball - Adult 8,400.00 9,800.00 7,200.00 9,875.00 7,900.00Revenue 8,400.00 9,800.00 7,200.00 9,875.00 7,900.00

03-300-901-901-3021-50000 Volleyball - Adult 3,840.00 6,120.00 4,285.86 6,749.16 5,553.2503-300-901-901-3021-52000 Volleyball - Adult 0.00 0.00 0.00 0.00 0.0003-300-901-901-3021-53000 Volleyball - Adult 460.00 420.00 270.68 348.50 307.4703-300-901-901-3021-55000 Volleyball - Adult 1,750.00 500.00 1,200.00 383.60 194.38


93


Expense 6,050.00 7,040.00 5,756.54 7,481.26 6,055.10

3021 VOLLEYBALL-ADULT 2,350.00 2,760.00 1,443.46 2,393.74 1,844.90

03-300-917-200-3024-41000 Karate 28,400.00 32,000.00 20,746.75 24,282.00 28,496.38Revenue 28,400.00 32,000.00 20,746.75 24,282.00 28,496.38

03-300-917-200-3024-50000 Karate 0.00 0.00 0.00 0.00 0.0003-300-917-200-3024-52000 Karate 21,030.00 25,000.00 9,802.03 18,597.00 21,395.4503-300-917-200-3024-53000 Karate 0.00 0.00 0.00 0.00 0.00

Expense 21,030.00 25,000.00 9,802.03 18,597.00 21,395.45

3024 KARATE 7,370.00 7,000.00 10,944.72 5,685.00 7,100.93

03-300-901-901-3026-41000 Athletics - Contracted Program 19,498.00 88,368.00 71,491.10 88,630.82 63,949.35Revenue 19,498.00 88,368.00 71,491.10 88,630.82 63,949.35

03-300-901-901-3026-50000 Athletics - Contracted Program 250.00 0.00 543.97 776.08 853.9103-300-901-901-3026-52000 Athletics - Contracted Program 13,894.00 68,120.00 50,125.30 61,262.64 47,021.8003-300-901-901-3026-53000 Athletics - Contracted Program 100.00 500.00 395.99 210.13 352.7503-300-901-901-3026-55000 Athletics - Contracted Program 100.00 250.00 0.00 0.00 0.00

Expense 14,344.00 68,870.00 51,065.26 62,248.85 48,228.46

3026 ADVANCED SPORT CAMPS 5,154.00 19,498.00 20,425.84 26,381.97 15,720.89

03-300-901-000-3032-41000 Adult Team Sports 5,100.00 4,500.00 0.00 0.00 0.00Revenue 5,100.00 4,500.00 0.00 0.00 0.00

03-300-901-000-3032-50000 Adult Team Sports 1,530.00 2,424.00 0.00 0.00 0.0003-300-901-000-3032-52000 Adult Team Sports 0.00 0.00 0.00 0.00 0.0003-300-901-000-3032-53000 Adult Team Sports 730.00 80.00 0.00 0.00 0.0003-300-901-000-3032-55000 Adult Team Sports 750.00 690.00 0.00 0.00 0.00

Expense 3,010.00 3,194.00 0.00 0.00 0.00

3032 Adult Team Sports 2,090.00 1,306.00 0.00 0.00 0.00

03-300-901-000-3033-41000 Volleyball - Youth 8,400.00 7,200.00 9,278.05 6,820.21 5,064.13Revenue 8,400.00 7,200.00 9,278.05 6,820.21 5,064.13

03-300-901-000-3033-50000 Volleyball - Youth 880.00 1,042.00 1,345.34 882.00 547.7503-300-901-000-3033-52000 Volleyball - Youth 420.00 420.00 0.00 0.00 0.0003-300-901-000-3033-53000 Volleyball - Youth 953.00 726.00 272.30 1,199.27 1,217.0103-300-901-000-3033-55000 Volleyball - Youth 2,010.00 2,760.00 1,151.73 0.00 1,044.07

Expense 4,263.00 4,948.00 2,769.37 2,081.27 2,808.83

3033 Volleyball - Youth 4,137.00 2,252.00 6,508.68 4,738.94 2,255.30

03-300-901-000-3040-41000 All Star Sports 35,250.00 0.00 0.00 0.00 0.00Revenue 35,250.00 0.00 0.00 0.00 0.00


94


03-300-901-000-3040-50000 All Star Sports 100.00 0.00 0.00 0.00 0.0003-300-901-000-3040-52000 All Star Sports 26,550.00 0.00 0.00 0.00 0.0003-300-901-000-3040-53000 All Star Sports 250.00 0.00 0.00 0.00 0.00

Expense 26,900.00 0.00 0.00 0.00 0.00

3040 All Star Sports 8,350.00 0.00 0.00 0.00 0.00

03-300-901-000-3041-41000 Athletic Field Rentals 40,000.00 0.00 0.00 0.00 0.00Revenue 40,000.00 0.00 0.00 0.00 0.00

03-300-901-000-3041-50000 Athletic Field Rentals 8,000.00 0.00 0.00 0.00 0.0003-300-901-000-3041-52000 Athletic Field Rentals 5,656.00 0.00 0.00 0.00 0.0003-300-901-000-3041-53000 Athletic Field Rentals 3,500.00 0.00 0.00 0.00 0.0003-300-901-000-3041-55000 Athletic Field Rentals 20,000.00 0.00 0.00 0.00 0.00

Expense 37,156.00 0.00 0.00 0.00 0.00

3041 Athletic Field Rentals 2,844.00 0.00 0.00 0.00 0.00

03-300-904-000-4001-41000 Aerobics 40,500.00 45,000.00 34,242.10 37,819.97 42,946.27Revenue 40,500.00 45,000.00 34,242.10 37,819.97 42,946.27

03-300-904-000-4001-50000 Aerobics 25,000.00 31,962.00 24,006.07 19,740.13 21,248.7203-300-904-000-4001-52000 Aerobics 800.00 2,500.00 838.00 1,486.76 2,239.0003-300-904-000-4001-53000 Aerobics 50.00 100.00 113.23 86.77 186.9903-300-904-000-4001-55000 Aerobics 600.00 1,000.00 816.53 2,070.45 2,053.78

Expense 26,450.00 35,562.00 25,773.83 23,384.11 25,728.49

4001 AEROBICS 14,050.00 9,438.00 8,468.27 14,435.86 17,217.78

03-300-904-000-4002-41000 Personal Trainer 3,200.00 3,600.00 1,520.00 2,715.00 4,309.22Revenue 3,200.00 3,600.00 1,520.00 2,715.00 4,309.22

03-300-904-000-4002-50000 Personal Trainer 1,800.00 1,923.00 987.91 1,670.71 2,706.7303-300-904-000-4002-52000 Personal Trainer 200.00 200.00 0.00 100.00 58.5003-300-904-000-4002-53000 Personal Trainer 0.00 0.00 0.00 0.00 0.0003-300-904-000-4002-55000 Personal Trainer 0.00 0.00 0.00 0.00 0.00

Expense 2,000.00 2,123.00 987.91 1,770.71 2,765.23

4002 PERSONAL TRAINER 1,200.00 1,477.00 532.09 944.29 1,543.99

03-300-904-300-4003-41000 Cycling 7,300.00 7,000.00 7,773.30 5,945.00 6,370.59Revenue 7,300.00 7,000.00 7,773.30 5,945.00 6,370.59

03-300-904-300-4003-50000 Cycling 4,000.00 3,846.00 3,084.01 3,054.76 3,375.1003-300-904-300-4003-52000 Cycling 1,000.00 1,000.00 200.00 664.85 405.8303-300-904-300-4003-53000 Cycling 0.00 0.00 0.00 0.00 0.0003-300-904-300-4003-55000 Cycling 0.00 0.00 0.00 0.00 0.00

Expense 5,000.00 4,846.00 3,284.01 3,719.61 3,780.93


95


4003 CYCLING 2,300.00 2,154.00 4,489.29 2,225.39 2,589.66

03-300-904-000-4005-41000 Aerobics - Senior 9,000.00 9,500.00 8,457.00 9,730.00 8,561.92Revenue 9,000.00 9,500.00 8,457.00 9,730.00 8,561.92

03-300-904-000-4005-50000 Aerobics - Senior 5,000.00 4,808.00 4,222.93 4,455.95 4,223.54Expense 5,000.00 4,808.00 4,222.93 4,455.95 4,223.54

4005 AEROBICS-SENIOR 4,000.00 4,692.00 4,234.07 5,274.05 4,338.38

03-300-904-000-4006-41000 Yoga 35,000.00 35,000.00 38,554.03 32,240.08 31,803.16Revenue 35,000.00 35,000.00 38,554.03 32,240.08 31,803.16

03-300-904-000-4006-50000 Yoga 22,000.00 27,269.00 22,193.54 15,099.05 13,594.4603-300-904-000-4006-52000 Yoga 800.00 800.00 327.00 318.00 499.0003-300-904-000-4006-53000 Yoga 100.00 100.00 1,011.71 189.26 0.0003-300-904-000-4006-55000 Yoga 1,200.00 500.00 103.32 741.56 239.89

Expense 24,100.00 28,669.00 23,635.57 16,347.87 14,333.35

4006 YOGA 10,900.00 6,331.00 14,918.46 15,892.21 17,469.81

03-300-904-000-4007-41000 Fitness - Youth 8,500.00 3,200.00 10,923.00 5,327.63 11,655.40Revenue 8,500.00 3,200.00 10,923.00 5,327.63 11,655.40

03-300-904-000-4007-50000 Fitness - Youth 600.00 962.00 307.14 195.83 368.2603-300-904-000-4007-52000 Fitness - Youth 4,900.00 1,400.00 7,167.00 -488.80 11,430.9503-300-904-000-4007-53000 Fitness - Youth 0.00 0.00 0.00 0.00 0.00

Expense 5,500.00 2,362.00 7,474.14 -292.97 11,799.21

4007 FITNESS-YOUTH 3,000.00 838.00 3,448.86 5,620.60 -143.81

03-300-903-300-4041-41000 Dance - Preschool 50,500.00 50,000.00 54,793.01 49,890.34 58,180.11Revenue 50,500.00 50,000.00 54,793.01 49,890.34 58,180.11

03-300-903-300-4041-50000 Dance - Preschool 22,300.00 21,154.00 17,712.89 20,147.15 21,247.1603-300-903-300-4041-52000 Dance - Preschool 3,250.00 3,200.00 389.61 9,433.73 11,782.0203-300-903-300-4041-53000 Dance - Preschool 15,000.00 15,500.00 11,437.09 477.02 607.0403-300-903-300-4041-55000 Dance - Preschool 430.00 200.00 183.68 449.50 999.59

Expense 40,980.00 40,054.00 29,723.27 30,507.40 34,635.81

4041 DANCE-PRESCHOOL 9,520.00 9,946.00 25,069.74 19,382.94 23,544.30

03-300-903-300-4042-41000 Dance - Youth 62,000.00 57,000.00 65,144.95 91,007.74 73,832.04Revenue 62,000.00 57,000.00 65,144.95 91,007.74 73,832.04

03-300-903-300-4042-50000 Dance - Youth 18,435.00 15,385.00 20,227.65 37,934.28 38,372.1003-300-903-300-4042-52000 Dance - Youth 3,000.00 3,000.00 290.00 22,734.09 20,193.5103-300-903-300-4042-53000 Dance - Youth 16,700.00 18,500.00 11,336.43 1,978.86 2,027.2003-300-903-300-4042-55000 Dance - Youth 0.00 0.00 0.00 449.50 1,418.24


96


Expense 38,135.00 36,885.00 31,854.08 63,096.73 62,011.05

4042 DANCE-YOUTH 23,865.00 20,115.00 33,290.87 27,911.01 11,820.99

03-300-903-300-4043-41000 Dance - Adult 2,160.00 1,400.00 753.67 1,515.00 912.00Revenue 2,160.00 1,400.00 753.67 1,515.00 912.00

03-300-903-300-4043-50000 Dance - Adult 1,560.00 673.00 359.04 451.75 377.4303-300-903-300-4043-52000 Dance - Adult 0.00 0.00 0.00 0.00 0.0003-300-903-300-4043-53000 Dance - Adult 0.00 0.00 0.00 0.00 0.00

Expense 1,560.00 673.00 359.04 451.75 377.43

4043 DANCE-ADULT 600.00 727.00 394.63 1,063.25 534.57

03-300-904-000-4044-41000 Drop-In Fitness 6,000.00 6,000.00 6,418.00 6,353.00 5,201.00Revenue 6,000.00 6,000.00 6,418.00 6,353.00 5,201.00

4044 DROP-IN FITNESS 6,000.00 6,000.00 6,418.00 6,353.00 5,201.00

03-300-904-000-4046-42000 Fitness Sales 0.00 0.00 0.00 0.00 0.00Revenue 0.00 0.00 0.00 0.00 0.00

03-300-100-000-4046-57121 Sales Tax - Fitness 0.00 0.00 0.00 0.00 0.00Expense 0.00 0.00 0.00 0.00 0.00

4046 FITNESS SALES 0.00 0.00 0.00 0.00 0.00

03-300-903-300-4047-41000 Dance - Private Lesson 675.00 750.00 590.00 543.00 0.00Revenue 675.00 750.00 590.00 543.00 0.00

03-300-903-300-4047-50000 Dance - Private Lesson 405.00 450.00 405.00 450.00 0.00Expense 405.00 450.00 405.00 450.00 0.00

4047 Dance - Private Lesson 270.00 300.00 185.00 93.00 0.00

03-300-903-300-4048-41000 Dance Company 40,850.00 32,500.00 45,892.13 0.00 0.0003-300-903-300-4048-42106 Dance Company - Sales 5,400.00 0.00 0.00 0.00 0.00

Revenue 46,250.00 32,500.00 45,892.13 0.00 0.00

03-300-903-300-4048-50000 Dance Company 13,900.00 10,096.00 7,194.25 0.00 0.0003-300-903-300-4048-52000 Dance Company 7,345.00 7,000.00 7,290.56 0.00 0.0003-300-903-300-4048-53000 Dance Company 9,400.00 8,500.00 9,303.06 0.00 0.0003-300-903-300-4048-55000 Dance Company 0.00 0.00 0.00 0.00 0.0003-300-903-300-4048-57121 Dance Company - Sales Tax 0.00 0.00 0.00 0.00 0.00

Expense 30,645.00 25,596.00 23,787.87 0.00 0.00

4048 Dance Company - Sales Tax 15,605.00 6,904.00 22,104.26 0.00 0.00

03-300-905-300-5000-41000 Gymnastics - Recreational 248,670.00 250,000.00 223,466.43 245,460.86 255,583.49


97


Revenue 248,670.00 250,000.00 223,466.43 245,460.86 255,583.49

03-300-905-300-5000-50000 Gymnastics - Recreational 79,500.00 74,000.00 87,927.34 79,013.07 129,452.2103-300-905-300-5000-52000 Gymnastics - Recreational 0.00 0.00 0.00 0.00 0.0003-300-905-300-5000-53000 Gymnastics - Recreational 1,550.00 1,650.00 658.34 810.41 1,025.9403-300-905-300-5000-55000 Gymnastics - Recreational 6,520.00 10,000.00 8,123.04 9,566.19 11,721.3903-300-905-300-5000-57000 Gymnastics - Recreational 3,163.00 4,750.00 0.00 100.50 38.81

Expense 90,733.00 90,400.00 96,708.72 89,490.17 142,238.35

5000 GYMNASTICS-RECREATIONAL 157,937.00 159,600.00 126,757.71 155,970.69 113,345.14

03-300-905-300-5001-47000 Team Oswego Support Group 0.00 0.00 844.00 774.00 403.00Revenue 0.00 0.00 844.00 774.00 403.00

03-300-905-300-5001-50000 Team Oswego Support Group 0.00 0.00 534.84 0.00 0.00Expense 0.00 0.00 534.84 0.00 0.00

5001 TEAM OSWEGO SUPPORT GROUP 0.00 0.00 309.16 774.00 403.00

03-300-905-300-5002-42000 Gymnastics - Merchandise 8,600.00 8,000.00 3,798.00 11,670.00 3,908.00Revenue 8,600.00 8,000.00 3,798.00 11,670.00 3,908.00

03-300-100-300-5002-57121 Gymnastics - Sales Tax 0.00 0.00 135.00 842.27 272.0003-300-905-300-5002-52000 Gymnastics Purchase Expense 7,200.00 7,875.00 3,868.75 9,065.90 5,987.45

Expense 7,200.00 7,875.00 4,003.75 9,908.17 6,259.45

5002 GYMNASTICS MERCHANDISE 1,400.00 125.00 -205.75 1,761.83 -2,351.45

03-300-905-300-5003-41000 Gymnastics - Team 206,415.00 240,300.00 213,332.22 227,743.84 231,827.28Revenue 206,415.00 240,300.00 213,332.22 227,743.84 231,827.28

03-300-905-300-5003-50000 Gymnastics - Team 79,800.00 57,962.00 65,122.98 70,922.62 145,542.6503-300-905-300-5003-52000 Gymnastics - Team 400.00 1,400.00 605.40 0.00 0.0003-300-905-300-5003-53000 Gymnastics - Team 1,564.00 2,350.00 705.96 1,122.16 831.2103-300-905-300-5003-55000 Gymnastics - Team 24,500.00 11,500.00 7,546.14 5,006.73 12,553.2103-300-905-300-5003-57000 Gymnastics - Team & Conference 10,587.00 12,500.00 9,437.31 7,032.40 7,683.66

Expense 116,851.00 85,712.00 83,417.79 84,083.91 166,610.73

5003 GYMNASTICS-TEAM 89,564.00 154,588.00 129,914.43 143,659.93 65,216.55

03-300-905-300-5004-41000 Gymnastics - Away Meets 58,915.00 60,265.00 45,031.83 75,139.26 47,347.09Revenue 58,915.00 60,265.00 45,031.83 75,139.26 47,347.09

03-300-905-300-5004-50000 Gymnastics - Away Meets 0.00 0.00 0.00 0.00 0.0003-300-905-300-5004-52000 Gymnastics - Away Meet Fees 44,110.00 46,430.00 28,640.00 35,486.33 33,755.0003-300-905-300-5004-53000 Gymnastics - Away Meet Expense 6,825.00 7,000.00 5,114.56 4,951.91 5,333.03

Expense 50,935.00 53,430.00 33,754.56 40,438.24 39,088.03

5004 GYMNASTICS AWAY MEET 7,980.00 6,835.00 11,277.27 34,701.02 8,259.06


98


03-300-905-300-5005-41000 Gymnastics - Private Lessons 1,700.00 450.00 2,180.00 1,840.00 2,865.00Revenue 1,700.00 450.00 2,180.00 1,840.00 2,865.00

03-300-905-300-5005-50000 Gymnastics - Private Lessons 1,400.00 200.00 1,590.00 1,515.00 0.0003-300-905-300-5005-52000 Gymnastics - Private Lessons 0.00 0.00 0.00 0.00 0.0003-300-905-300-5005-53000 Gymnastics - Private Lessons 0.00 0.00 0.00 0.00 0.00

Expense 1,400.00 200.00 1,590.00 1,515.00 0.00

5005 GYMNASTICS-PRIVATE LESSONS 300.00 250.00 590.00 325.00 2,865.00

03-300-905-300-5007-41000 Gymnastics - Drop-In 0.00 0.00 0.00 288.00 192.00Revenue 0.00 0.00 0.00 288.00 192.00

5007 Gymnastics - Drop-In 0.00 0.00 0.00 288.00 192.00

03-300-911-000-6000-41000 Preschool 391,400.00 371,817.00 353,998.94 339,647.06 361,663.36Revenue 391,400.00 371,817.00 353,998.94 339,647.06 361,663.36

03-300-911-000-6000-50000 Preschool 209,988.00 202,512.00 181,519.80 200,021.69 209,282.8303-300-911-000-6000-52000 Preschool 1,000.00 2,070.00 757.78 -30.00 0.0003-300-911-000-6000-53000 Preschool 4,285.00 5,093.00 5,537.93 5,926.81 5,318.5803-300-911-000-6000-55000 Preschool 1,900.00 5,800.00 -853.46 5,953.42 1,025.65

Expense 217,173.00 215,475.00 186,962.05 211,871.92 215,627.06

6000 PRESCHOOL 174,227.00 156,342.00 167,036.89 127,775.14 146,036.30

03-300-911-400-6001-47000 Book Fair 0.00 0.00 0.00 -0.01 0.00Revenue 0.00 0.00 0.00 -0.01 0.00

6001 BOOK FAIR 0.00 0.00 0.00 -0.01 0.00

03-300-907-400-6003-41000 KC - JR Summer 165,000.00 62,296.00 95,404.20 59,321.40 84,757.50Revenue 165,000.00 62,296.00 95,404.20 59,321.40 84,757.50

03-300-907-400-6003-50000 KC - JR Summer 60,990.00 40,560.00 45,075.51 42,299.80 56,049.2903-300-907-400-6003-52000 KC - JR Summer 9,250.00 4,750.00 6,273.80 3,085.30 5,959.8303-300-907-400-6003-53000 KC - JR Summer 8,368.00 4,512.00 3,581.29 2,824.51 4,932.0303-300-907-400-6003-55000 KC - JR Summer 500.00 500.00 476.95 243.56 280.49

Expense 79,108.00 50,322.00 55,407.55 48,453.17 67,221.64

6003 KC - JR SUMMER 85,892.00 11,974.00 39,996.65 10,868.23 17,535.86

03-300-907-400-6004-41000 KC - JR 136,496.00 100,000.00 128,926.41 150,599.15 189,084.15Revenue 136,496.00 100,000.00 128,926.41 150,599.15 189,084.15

03-300-907-400-6004-50000 KC - JR 70,104.00 61,746.00 66,080.05 76,052.85 91,479.5803-300-907-400-6004-52000 KC - JR 3,150.00 5,300.00 2,641.65 3,958.08 2,900.8103-300-907-400-6004-53000 KC - JR 8,148.00 8,220.00 7,491.37 6,473.01 7,365.2203-300-907-400-6004-55000 KC - JR 3,275.00 2,075.00 370.65 460.89 2,338.69


99


Expense 84,677.00 77,341.00 76,583.72 86,944.83 104,084.30

6004 KC - JR 51,819.00 22,659.00 52,342.69 63,654.32 84,999.85

03-300-907-000-6005-41000 KC - Summer 350,000.00 370,000.00 351,940.88 354,305.82 279,538.06Revenue 350,000.00 370,000.00 351,940.88 354,305.82 279,538.06

03-300-907-000-6005-50000 KC - Summer 155,773.00 150,000.00 127,701.74 141,153.16 160,195.6503-300-907-000-6005-52000 KC - Summer 39,657.00 34,000.00 30,686.63 31,582.40 25,095.4303-300-907-000-6005-53000 KC - Summer 23,309.00 20,590.00 16,683.13 15,786.16 14,867.4803-300-907-000-6005-55000 KC - Summer 1,800.00 0.00 494.21 1,092.12 564.4003-300-907-000-6005-57000 KC - Summer School Share 18,000.00 17,390.00 17,742.00 0.00 13,159.00

Expense 238,539.00 221,980.00 193,307.71 189,613.84 213,881.96

6005 KC-SUMMER 111,461.00 148,020.00 158,633.17 164,691.98 65,656.10

03-300-907-000-6006-41000 KC 1,662,817.00 1,554,725.00 1,678,752.37 1,515,848.02 1,327,993.81Revenue 1,662,817.00 1,554,725.00 1,678,752.37 1,515,848.02 1,327,993.81

03-300-907-000-6006-50000 KC 428,131.00 370,016.00 387,529.29 383,085.17 480,639.7903-300-907-000-6006-52000 KC 64,501.00 59,150.00 32,019.14 36,623.44 40,194.0803-300-907-000-6006-53000 KC 61,690.00 67,797.00 58,315.13 62,127.48 59,612.7703-300-907-000-6006-55000 KC 10,100.00 3,625.00 2,722.23 10,410.66 47,471.0003-300-907-000-6006-57000 KC - School Share 185,000.00 51,860.00 183,740.00 89,760.00 45,337.00

Expense 749,422.00 552,448.00 664,325.79 582,006.75 673,254.64

6006 KC 913,395.00 1,002,277.00 1,014,426.58 933,841.27 654,739.17

03-300-907-000-6008-47300 Grants - School Program 0.00 0.00 0.00 0.00 0.00Revenue 0.00 0.00 0.00 0.00 0.00

03-300-907-000-6008-50000 Grants - School Program 0.00 0.00 0.00 0.00 0.0003-300-907-000-6008-53000 Grants - School Program 0.00 0.00 0.00 1,000.00 0.00

Expense 0.00 0.00 0.00 1,000.00 0.00

6008 GRANTS-SCHOOL PROGRAM 0.00 0.00 0.00 -1,000.00 0.00

03-300-906-000-6009-41000 Music - Preschool 10,284.00 13,017.00 11,827.00 14,165.00 13,880.22Revenue 10,284.00 13,017.00 11,827.00 14,165.00 13,880.22

03-300-906-000-6009-50000 Music - Preschool 1,200.00 2,953.00 2,051.73 3,903.77 4,150.8503-300-906-000-6009-52000 Music - Preschool 5,636.00 5,760.00 5,291.00 6,207.00 6,413.7503-300-906-000-6009-53000 Music - Preschool 168.00 364.00 199.41 236.00 426.1403-300-906-000-6009-55000 Music - Preschool 0.00 25.00 0.00 0.00 0.00

Expense 7,004.00 9,102.00 7,542.14 10,346.77 10,990.74

6009 MUSIC-PRESCHOOL 3,280.00 3,915.00 4,284.86 3,818.23 2,889.48

03-300-917-000-6010-41000 Music Programming 5,800.00 5,800.00 5,580.67 5,483.00 6,899.32


100


Revenue 5,800.00 5,800.00 5,580.67 5,483.00 6,899.32

03-300-917-000-6010-50000 Music Programming 0.00 0.00 0.00 0.00 0.0003-300-917-000-6010-52000 Music Programming 4,100.00 4,100.00 3,152.00 3,867.00 5,068.00

Expense 4,100.00 4,100.00 3,152.00 3,867.00 5,068.00

6010 MUSIC PROGRAMMING 1,700.00 1,700.00 2,428.67 1,616.00 1,831.32

03-300-906-000-6011-41000 Arts & Crafts - Youth 95,165.00 91,608.00 57,213.88 83,663.35 69,318.80Revenue 95,165.00 91,608.00 57,213.88 83,663.35 69,318.80

03-300-906-000-6011-50000 Arts & Crafts - Youth 41,366.00 61,088.00 45,074.00 53,739.72 47,195.9303-300-906-000-6011-52000 Arts & Crafts - Youth 150.00 490.00 0.00 2,178.00 5,931.5003-300-906-000-6011-53000 Arts & Crafts - Youth 2,187.00 1,938.00 671.20 1,049.02 1,423.9603-300-906-000-6011-55000 Arts & Crafts - Youth 350.00 400.00 229.07 239.12 150.03

Expense 44,053.00 63,916.00 45,974.27 57,205.86 54,701.42

6011 ARTS & CRAFTS-YOUTH 51,112.00 27,692.00 11,239.61 26,457.49 14,617.38

03-300-906-000-6012-41000 Home School Program 1,608.00 1,200.00 1,463.00 895.00 669.00Revenue 1,608.00 1,200.00 1,463.00 895.00 669.00

03-300-906-000-6012-50000 Home School Program 234.00 192.00 168.49 291.00 195.0003-300-906-000-6012-52000 Home School Program 560.00 480.00 660.00 310.00 0.0003-300-906-000-6012-53000 Home School Program 128.00 96.00 70.00 6.37 60.00

Expense 922.00 768.00 898.49 607.37 255.00

6012 HOME SCHOOL PROGRAM 686.00 432.00 564.51 287.63 414.00

03-300-906-000-6014-41000 Drop-In Early Childhood 150.00 100.00 296.00 418.50 94.50Revenue 150.00 100.00 296.00 418.50 94.50

6014 DROP-IN EARLY CHILDHOOD 150.00 100.00 296.00 418.50 94.50

03-300-915-944-9000-41905 PrairieFest-Carnival 77,000.00 75,000.00 74,887.55 80,455.50 72,691.5203-300-915-944-9000-41906 PrairieFest-Quilt Raffle 400.00 500.00 400.00 500.00 400.0003-300-915-944-9000-41908 PrairieFest-Expo Village 25,000.00 25,000.00 27,675.00 27,275.00 25,500.0003-300-915-944-9000-41912 PrairieFest-Food Vendors 27,000.00 27,000.00 29,875.00 24,400.00 29,200.0003-300-915-944-9000-41919 PrairieFest-Sponsor Donation 65,000.00 55,000.00 69,600.00 59,200.00 59,125.0003-300-915-944-9000-41925 PrairieFest-Misc 1,150.00 1,500.00 1,017.00 7,333.00 981.0003-300-915-944-9000-41926 PrairieFest-Sales 82,350.00 73,200.00 61,620.00 95,320.78 58,853.06

Revenue 277,900.00 257,200.00 265,074.55 294,484.28 246,750.58

03-300-915-944-9000-50000 PrairieFest-Management 29,083.00 26,146.00 26,506.80 25,820.78 23,890.6503-300-915-944-9000-50902 PrairieFest-Labor 40,000.00 40,000.00 36,555.20 31,102.80 34,950.2503-300-915-944-9000-52900 PrairieFest-Entertain NonMusic 14,000.00 12,700.00 14,613.00 11,600.00 9,725.0003-300-915-944-9000-52901 PrairieFest-Childrens Events 200.00 200.00 200.00 0.00 0.0003-300-915-944-9000-52902 PrairieFest-Sponsors 1,800.00 1,800.00 1,867.12 1,691.56 918.2603-300-915-944-9000-52903 PrairieFest-Sponsors Printing 1,500.00 1,500.00 1,558.74 737.99 502.5503-300-915-944-9000-52908 PrairieFest-Craft & Bus Expo 100.00 100.00 100.00 0.00 0.00


101


03-300-915-944-9000-52910 PrairieFest-Parade Entries 2,000.00 1,500.00 1,950.00 2,200.00 725.0003-300-915-944-9000-52913 PrairieFest-Equipment Services 48,000.00 50,000.00 48,169.98 59,157.15 49,537.4503-300-915-944-9000-52914 PrairieFest-Printing 5,500.00 5,500.00 4,175.25 3,985.00 4,791.8103-300-915-944-9000-52915 PrairieFest-Staff Development 50.00 100.00 32.16 0.00 0.0003-300-915-944-9000-52916 PrairieFest-Music 80,000.00 65,000.00 83,348.83 61,017.49 64,573.3603-300-915-944-9000-52917 PrairieFest-Publicity 550.00 550.00 537.50 300.00 84.5003-300-915-944-9000-52922 PrairieFest-T-Shirts 4,500.00 5,600.00 2,352.70 4,003.05 4,200.9903-300-915-944-9000-52924 PrairieFest-Security 12,500.00 12,500.00 9,588.00 12,087.00 10,657.0003-300-915-944-9000-52925 PrairieFest-Volunteer Recognit 50.00 50.00 0.00 32.58 48.2403-300-915-944-9000-52926 PrairieFest-Entertainment 200.00 200.00 129.88 0.00 0.0003-300-915-944-9000-53901 PrairieFest-Childrens Events 100.00 100.00 145.33 0.00 0.0003-300-915-944-9000-53904 PrairieFest-Concessions 20,000.00 20,000.00 14,632.15 23,579.59 9,501.3503-300-915-944-9000-53908 PrairieFest-Vendor Expo 100.00 100.00 63.96 33.55 8.7703-300-915-944-9000-53910 PrairieFest-Parade 500.00 500.00 396.20 140.50 271.1503-300-915-944-9000-53912 PrairieFest-Food Vendors 100.00 100.00 69.91 104.08 0.0003-300-915-944-9000-53913 PrairieFest-Maintenance 5,000.00 7,200.00 2,134.47 4,471.95 4,850.4503-300-915-944-9000-53917 PrairieFest-Publicity 750.00 825.00 734.27 3,807.46 156.8603-300-915-944-9000-53923 PrairieFest-Event Supplies 1,250.00 1,500.00 1,032.95 1,062.64 632.8503-300-915-944-9000-53925 PrairieFest-Volunteer Recognit 2,700.00 2,700.00 2,819.26 2,397.20 2,110.8903-300-915-944-9000-55901 PrairieFest-Equipment 0.00 0.00 0.00 0.00 0.0003-300-915-944-9000-57121 PrairieFest-Sales Tax 6,970.00 0.00 0.00 0.00 0.00

Expense 277,503.00 256,471.00 253,713.66 249,332.37 222,137.38

9000 PRAIRIEFEST 397.00 729.00 11,360.89 45,151.91 24,613.20

03-300-915-000-9001-41000 PrairieFest-Race 13,640.00 10,040.00 9,791.00 9,542.00 8,285.00Revenue 13,640.00 10,040.00 9,791.00 9,542.00 8,285.00

03-300-915-000-9001-50000 PrairieFest-Race 219.00 99.00 0.00 0.00 0.0003-300-915-000-9001-52000 PrairieFest-Race 1,500.00 1,000.00 1,239.66 1,161.90 4,492.8103-300-915-000-9001-53000 PrairieFest-Race 5,075.00 4,664.00 4,638.75 4,449.46 1,508.74

Expense 6,794.00 5,763.00 5,878.41 5,611.36 6,001.55

9001 PRAIRIEFEST - RACE 6,846.00 4,277.00 3,912.59 3,930.64 2,283.45

03-300-915-000-9002-41000 Country Market 11,450.00 11,950.00 11,555.00 11,357.50 9,190.00Revenue 11,450.00 11,950.00 11,555.00 11,357.50 9,190.00

03-300-915-000-9002-50000 Country Market 2,233.00 2,264.00 1,566.15 1,570.23 1,085.6703-300-915-000-9002-52000 Country Market 1,515.00 1,305.00 1,443.40 1,451.07 1,081.9003-300-915-000-9002-53000 Country Market 850.00 1,100.00 388.32 494.95 32.9603-300-915-000-9002-55000 Country Market 0.00 0.00 0.00 0.00 0.00

Expense 4,598.00 4,669.00 3,397.87 3,516.25 2,200.53

9002 COUNTRY MARKET 6,852.00 7,281.00 8,157.13 7,841.25 6,989.47

03-300-915-000-9004-41000 Special Events - Varied 6,045.00 5,460.00 6,094.00 10,059.00 9,333.25Revenue 6,045.00 5,460.00 6,094.00 10,059.00 9,333.25

03-300-915-000-9004-50000 Special Events - Varied 1,186.00 922.00 905.16 2,676.81 1,258.72


102


03-300-915-000-9004-52000 Special Events - Varied 525.00 1,835.00 492.85 1,069.83 1,494.0803-300-915-000-9004-53000 Special Events - Varied 1,768.00 2,468.00 1,626.43 2,695.53 3,718.62

Expense 3,479.00 5,225.00 3,024.44 6,442.17 6,471.42

9004 SPECIAL EVENTS-VARIED 2,566.00 235.00 3,069.56 3,616.83 2,861.83

03-300-915-000-9005-41000 Intergenerational Events 5,180.00 5,255.00 4,926.00 4,001.00 2,170.00Revenue 5,180.00 5,255.00 4,926.00 4,001.00 2,170.00

03-300-915-000-9005-50000 Intergenerational Events 921.00 951.00 208.36 144.31 178.4703-300-915-000-9005-52000 Intergenerational Events 1,125.00 1,250.00 830.73 933.10 602.1003-300-915-000-9005-53000 Intergenerational Events 2,095.00 2,195.00 1,473.85 1,946.88 332.26

Expense 4,141.00 4,396.00 2,512.94 3,024.29 1,112.83

9005 INTERGENERATIONAL EVENTS 1,039.00 859.00 2,413.06 976.71 1,057.17

03-300-915-000-9006-41000 Holiday Express 30,375.00 20,700.00 33,695.00 24,408.00 20,676.00Revenue 30,375.00 20,700.00 33,695.00 24,408.00 20,676.00

03-300-915-000-9006-50000 Holiday Express 2,976.00 780.00 1,662.93 3,090.15 711.1403-300-915-000-9006-52000 Holiday Express 14,420.00 12,850.00 5,851.00 12,349.00 10,489.5003-300-915-000-9006-53000 Holiday Express 4,100.00 3,600.00 3,670.77 5,792.12 3,724.7003-300-915-000-9006-55000 Holiday Express 0.00 0.00 0.00 0.00 0.00

Expense 21,496.00 17,230.00 11,184.70 21,231.27 14,925.34

9006 HOLIDAY EXPRESS 8,879.00 3,470.00 22,510.30 3,176.73 5,750.66

03-300-915-000-9007-41000 Special Athletic Events 7,490.00 5,725.00 5,724.00 4,942.30 1,590.00Revenue 7,490.00 5,725.00 5,724.00 4,942.30 1,590.00

03-300-915-000-9007-50000 Special Athletic Events 1,372.00 1,064.00 732.42 733.50 153.3403-300-915-000-9007-52000 Special Athletic Events 632.00 1,250.00 2,018.15 1,107.00 0.0003-300-915-000-9007-53000 Special Athletic Events 3,610.00 2,050.00 2,390.96 2,242.22 814.86

Expense 5,614.00 4,364.00 5,141.53 4,082.72 968.20

9007 SPECIAL ATHLETIC EVENTS 1,876.00 1,361.00 582.47 859.58 621.80

03-300-915-901-9008-41000 Monster Mash Bash 3,000.00 3,000.00 2,690.00 2,774.50 1,338.94Revenue 3,000.00 3,000.00 2,690.00 2,774.50 1,338.94

03-300-915-901-9008-50000 Monster Mash Bash 160.00 120.00 20.40 0.00 45.1603-300-915-901-9008-52000 Monster Mash Bash 1,024.00 1,024.00 785.50 916.40 996.8003-300-915-901-9008-53000 Monster Mash Bash 1,100.00 985.00 1,258.76 344.90 23.90

Expense 2,284.00 2,129.00 2,064.66 1,261.30 1,065.86

9008 MONSTER MASH BASH 716.00 871.00 625.34 1,513.20 273.08

03-300-915-000-9009-41000 Gobbler Hobbler 33,775.00 26,200.00 34,996.00 36,457.00 24,627.80Revenue 33,775.00 26,200.00 34,996.00 36,457.00 24,627.80


103


03-300-915-000-9009-50000 Gobbler Hobbler 275.00 230.00 1,044.57 913.87 450.7503-300-915-000-9009-52000 Gobbler Hobbler 4,700.00 4,600.00 987.52 4,746.15 15,318.0103-300-915-000-9009-53000 Gobbler Hobbler 15,927.00 13,800.00 19,884.30 17,980.42 6,004.52

Expense 20,902.00 18,630.00 21,916.39 23,640.44 21,773.28

9009 GOBBLER HOBBLER 12,873.00 7,570.00 13,079.61 12,816.56 2,854.52

03-300-915-000-9011-41000 Kids Triathlon 4,200.00 4,796.00 4,190.00 4,505.00 4,512.00Revenue 4,200.00 4,796.00 4,190.00 4,505.00 4,512.00

03-300-915-000-9011-50000 Kids Triathlon 330.00 330.00 377.49 361.74 433.8403-300-915-000-9011-52000 Kids Triathlon 500.00 1,000.00 600.00 2,919.32 0.0003-300-915-000-9011-53000 Kids Triathlon 3,070.00 2,260.00 2,748.13 613.69 2,550.85

Expense 3,900.00 3,590.00 3,725.62 3,894.75 2,984.69

9011 KIDS TRIATHLON 300.00 1,206.00 464.38 610.25 1,527.31

03-300-915-939-9013-41000 Brew at the Bridge - Sponsors 3,225.00 3,100.00 2,724.62 44,466.00 40,551.3503-300-915-939-9013-41926 Brew at the Bridge - Sales 45,750.00 41,175.00 43,894.22 0.00 0.00

Revenue 48,975.00 44,275.00 46,618.84 44,466.00 40,551.35

03-300-915-939-9013-50000 Brew at the Bridge 2,400.00 2,040.00 2,979.16 2,870.40 2,177.0203-300-915-939-9013-52000 Brew at the Bridge 12,110.00 11,910.00 12,184.62 8,996.02 19,353.7703-300-915-939-9013-53000 Brew at the Bridge 18,020.00 17,780.00 13,770.71 15,393.00 13,095.4303-300-915-939-9013-55000 Brew at the Bridge 300.00 300.00 0.00 0.00 0.0003-300-915-939-9013-57000 Brew at the Bridge 0.00 0.00 0.00 0.00 0.0003-300-915-939-9013-57121 Brew at the Bridge - Sales Tax 3,889.00 0.00 0.00 0.00 0.00

Expense 36,719.00 32,030.00 28,934.49 27,259.42 34,626.22

9013 BREW AT THE BRIDGE 12,256.00 12,245.00 17,684.35 17,206.58 5,925.13

03-300-915-000-9014-50000 Free Events 132.00 300.00 220.00 0.00 0.0003-300-915-000-9014-52000 Free Events 2,500.00 2,500.00 2,450.00 2,100.00 1,732.0003-300-915-000-9014-53000 Free Events 150.00 200.00 6.94 2.49 126.58

Expense 2,782.00 3,000.00 2,676.94 2,102.49 1,858.58

9014 FREE EVENTS 2,782.00 3,000.00 2,676.94 2,102.49 1,858.58

03-300-915-000-9016-41000 Park After Dark 5,065.00 4,100.00 2,856.00 0.00 0.00Revenue 5,065.00 4,100.00 2,856.00 0.00 0.00

03-300-915-000-9016-50000 Park After Dark 738.00 840.00 643.18 0.00 0.0003-300-915-000-9016-52000 Park After Dark 700.00 866.00 674.63 0.00 0.0003-300-915-000-9016-53000 Park After Dark 1,500.00 1,300.00 1,086.19 0.00 0.00

Expense 2,938.00 3,006.00 2,404.00 0.00 0.00

9016 Park After Dark 2,127.00 1,094.00 452.00 0.00 0.00

03 RECREATION 233,154.00 11,287.00 368,612.62 45,445.64 662,811.57


104



105

SOCIAL SECURITY FUND




04 SOCIAL SECURITY04-100-100-000-0000-40100 Property Taxes 410,000.00 470,000.00 469,123.73 399,546.08 150,674.5204-100-100-000-0000-44100 Interest Income 200.00 500.00 283.08 387.05 792.3004-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0004-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 410,200.00 470,500.00 469,406.81 399,933.13 151,466.82

04-100-100-000-0000-51104 Employer Contribution 450,000.00 480,000.00 402,065.74 429,195.57 395,332.0704-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0004-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0004-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.00

Expense 450,000.00 480,000.00 402,065.74 429,195.57 395,332.07

0000 NON-SPECIFIED -39,800.00 -9,500.00 67,341.07 -29,262.44 -243,865.25

04 SOCIAL SECURITY -39,800.00 -9,500.00 67,341.07 -29,262.44 -243,865.25



106

MUSEUM FUND




05 MUSEUM05-100-100-000-0000-40100 Property Taxes 100,000.00 175,000.00 117,417.54 174,835.22 177,040.0905-100-100-000-0000-44100 Interest Income 1,000.00 1,000.00 1,358.00 1,240.14 1,028.2205-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0005-100-100-000-0000-47101 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.0005-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.0005-100-100-600-0000-47300 Grant Proceeds 0.00 0.00 0.00 0.00 0.00

Revenue 101,000.00 176,000.00 118,775.54 176,075.36 178,068.31

05-100-100-000-0000-51101 IMRF - Employer Share 0.00 0.00 0.00 0.00 0.0005-100-100-000-0000-51102 Social Security-Employer Share 0.00 0.00 0.00 0.00 0.0005-100-100-000-0000-55102 Equipment & Furnishings 2,650.00 9,050.00 857.03 1,329.81 0.0005-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0005-100-100-000-0000-57101 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.0005-100-100-000-0000-57132 Staff Travel 200.00 0.00 0.00 0.00 0.0005-100-100-000-0000-58100 Transfers Out 15,500.00 0.00 0.00 0.00 0.0005-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.0005-100-100-600-0000-52121 Equipment Rentals & Leases 2,250.00 2,000.00 417.10 837.29 1,975.4205-100-100-600-0000-53101 Office Supplies 600.00 600.00 361.82 604.43 510.4805-100-100-600-0000-53103 Safety & First Aid 220.00 280.00 0.00 0.00 20.4605-100-100-600-0000-57134 Staff Development&Education PT 1,425.00 1,765.00 944.64 0.00 0.0005-100-900-600-0000-50119 Museum Attendants 45,000.00 40,000.00 39,857.93 39,927.42 36,083.4805-100-920-000-0000-57131 Staff Support 100.00 100.00 51.37 100.00 100.0005-200-200-600-0000-52113 Security 1,300.00 1,300.00 1,657.91 1,112.28 575.0005-200-200-600-0000-52124 Facility Maintenance 2,000.00 2,000.00 719.00 1,152.00 3,194.0005-200-200-600-0000-53106 Custodial 250.00 250.00 58.92 42.99 320.0705-200-200-600-0000-53111 Chemicals 100.00 100.00 0.00 0.00 0.0005-200-200-600-0000-53112 Hardware 100.00 100.00 39.71 30.60 47.8505-200-200-600-0000-53114 Lumber & Building 200.00 200.00 62.89 123.69 127.2205-200-200-600-0000-53115 Painting 500.00 500.00 194.04 277.42 211.5305-200-200-600-0000-53128 Hand & Power Tools 150.00 150.00 0.00 0.00 4.6805-200-200-600-0000-53129 Lighting 250.00 250.00 112.62 332.89 456.8605-200-200-600-0000-53131 Plumbing & Heating 300.00 300.00 0.00 0.00 6.4805-200-200-600-0000-53148 Supplies 500.00 500.00 3.99 658.21 33.9705-200-200-600-0000-54101 Telephone - LWS 2,880.00 0.00 0.00 3,900.00 3,900.0005-200-200-600-0000-54102 Water - LWS 200.00 200.00 136.49 155.93 186.7905-200-200-600-0000-54103 Sewer - LWS 225.00 225.00 178.41 233.57 229.4905-200-200-600-0000-54104 Gas - LWS 2,200.00 2,200.00 912.47 1,221.32 1,245.08



107


05-200-200-600-0000-54105 Electricity - LWS 5,500.00 5,500.00 5,619.48 5,976.17 5,717.9205-200-200-601-0000-52132 Stewart Farm 1,000.00 1,000.00 1,664.98 1,370.20 2,561.8805-200-200-601-0000-53148 Supplies 500.00 500.00 136.13 354.17 382.6005-200-200-900-0000-53123 Trees & Shrubs & Flowers 0.00 0.00 0.00 0.00 0.0005-200-920-000-0000-52123 Facility & Site Improvements 40,540.00 7,100.00 7,100.00 15,295.28 13,279.0005-300-900-600-0000-52131 Program Support 1,880.00 1,600.00 682.54 715.63 59.9205-400-100-600-0000-57300 Grant Expenses 0.00 0.00 0.00 0.00 0.00

Expense 128,520.00 77,770.00 61,769.47 75,751.30 71,230.18

0000 NON-SPECIFIED -27,520.00 98,230.00 57,006.07 100,324.06 106,838.13

05-300-920-600-1020-41000 Historical Programming 1,500.00 1,500.00 1,387.00 1,633.34 1,433.00Revenue 1,500.00 1,500.00 1,387.00 1,633.34 1,433.00

05-300-920-600-1020-50000 Historical Programming 360.00 360.00 612.34 671.56 517.7305-300-920-600-1020-52000 Historical Programming 900.00 900.00 250.00 225.00 175.0005-300-920-600-1020-53000 Historical Programming 180.00 240.00 116.54 295.65 214.23

Expense 1,440.00 1,500.00 978.88 1,192.21 906.96

1020 HISTORICAL PROGRAMMING 60.00 0.00 408.12 441.13 526.04

05 MUSEUM -27,460.00 98,230.00 57,414.19 100,765.19 107,364.17


108

LIABILITY FUND




06 LIABILITY06-100-100-000-0000-40100 Property Taxes 165,000.00 190,000.00 172,646.30 174,835.22 150,116.2506-100-100-000-0000-44100 Interest Income 25.00 25.00 9.99 21.75 16.6006-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0006-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 165,025.00 190,025.00 172,656.29 174,856.97 150,132.85

06-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0006-100-100-000-0000-57104 Liability Insurance 179,765.00 170,411.00 347,204.76 167,716.22 159,986.3806-100-100-000-0000-57108 Deductibles 0.00 1,000.00 0.00 0.00 0.0006-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0006-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.00

Expense 179,765.00 171,411.00 347,204.76 167,716.22 159,986.38

0000 NON-SPECIFIED -14,740.00 18,614.00 -174,548.47 7,140.75 -9,853.53

06 LIABILITY -14,740.00 18,614.00 -174,548.47 7,140.75 -9,853.53



109

AUDIT FUND




07 AUDIT07-100-100-000-0000-40100 Property Taxes 22,000.00 27,000.00 23,584.91 26,935.29 25,003.5007-100-100-000-0000-44100 Interest Income 25.00 25.00 11.53 12.11 7.8307-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0007-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 22,025.00 27,025.00 23,596.44 26,947.40 25,011.33

07-100-100-000-0000-52116 Audit Services 25,092.00 24,373.00 24,373.00 21,077.00 24,160.0007-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0007-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0007-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.00

Expense 25,092.00 24,373.00 24,373.00 21,077.00 24,160.00

0000 NON-SPECIFIED -3,067.00 2,652.00 -776.56 5,870.40 851.33

07 AUDIT -3,067.00 2,652.00 -776.56 5,870.40 851.33



110

PAVING & LIGHTING FUND




08 PAVING & LIGHTING08-100-100-000-0000-40100 Property Taxes 69,000.00 66,000.00 65,382.11 61,712.97 58,933.3008-100-100-000-0000-44100 Interest Income 200.00 400.00 181.64 316.40 502.5808-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0008-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 69,200.00 66,400.00 65,563.75 62,029.37 59,435.88

08-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0008-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0008-200-200-000-0000-53122 Trail & Parking Surfaces 125,000.00 86,500.00 32,684.20 163,278.19 81,698.7008-200-200-000-0000-53129 Lighting 6,000.00 0.00 0.00 0.00 0.00

Expense 131,000.00 86,500.00 32,684.20 163,278.19 81,698.70

0000 NON-SPECIFIED -61,800.00 -20,100.00 32,879.55 -101,248.82 -22,262.82

08 PAVING & LIGHTING -61,800.00 -20,100.00 32,879.55 -101,248.82 -22,262.82



111

UNEMPLOYMENT FUND




09 UNEMPLOYMENT09-100-100-000-0000-40100 Property Taxes 1,000.00 1,000.00 152.70 992.84 1,060.8609-100-100-000-0000-44100 Interest Income 100.00 150.00 107.44 135.44 149.1609-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0009-100-100-000-0000-47101 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.0009-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 1,100.00 1,150.00 260.14 1,128.28 1,210.02

09-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0009-100-100-000-0000-57103 Unemployment Payments 10,000.00 10,000.00 2,999.00 6,676.00 4,712.0009-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0009-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.00

Expense 10,000.00 10,000.00 2,999.00 6,676.00 4,712.00

0000 NON-SPECIFIED -8,900.00 -8,850.00 -2,738.86 -5,547.72 -3,501.98

09 UNEMPLOYMENT -8,900.00 -8,850.00 -2,738.86 -5,547.72 -3,501.98



112

WORKERS COMPENSATION FUND




10 WORKERS COMPENSATION10-100-100-000-0000-40100 Property Taxes 90,000.00 145,000.00 143,810.21 139,787.15 120,004.3410-100-100-000-0000-44100 Interest Income 25.00 25.00 61.97 56.62 26.3110-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0010-100-100-000-0000-47101 Miscellaneous Revenue 0.00 0.00 465.00 13,673.00 2,725.0010-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 90,025.00 145,025.00 144,337.18 153,516.77 122,755.65

10-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0010-100-100-000-0000-57102 Workers Compensation Premiums 112,135.00 137,328.00 146,658.00 127,071.00 139,044.0010-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0010-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.00

Expense 112,135.00 137,328.00 146,658.00 127,071.00 139,044.00

0000 NON-SPECIFIED -22,110.00 7,697.00 -2,320.82 26,445.77 -16,288.35

10 WORKERS COMPENSATION -22,110.00 7,697.00 -2,320.82 26,445.77 -16,288.35



113

IMRF FUND




11 IMRF11-100-100-000-0000-40100 Property Taxes 415,000.00 450,000.00 449,748.00 424,616.07 300,120.4311-100-100-000-0000-44100 Interest Income 125.00 150.00 204.80 233.80 279.9311-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0011-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 415,125.00 450,150.00 449,952.80 424,849.87 300,400.36

11-100-100-000-0000-51105 Pension Contribution 425,000.00 435,000.00 382,905.26 404,164.94 389,316.1611-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0011-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0011-100-100-000-0000-59100 Allocations To Funds 0.00 0.00 0.00 0.00 0.00

Expense 425,000.00 435,000.00 382,905.26 404,164.94 389,316.16

0000 NON-SPECIFIED -9,875.00 15,150.00 67,047.54 20,684.93 -88,915.80

11 IMRF -9,875.00 15,150.00 67,047.54 20,684.93 -88,915.80



114

FVSRA FUND




12 FVSRA12-100-100-000-0000-40100 Property Taxes 554,992.00 527,391.00 522,959.56 493,715.84 471,895.3012-100-100-000-0000-44100 Interest Income 500.00 400.00 663.25 498.49 383.4112-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0012-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.00

Revenue 555,492.00 527,791.00 523,622.81 494,214.33 472,278.71

12-100-100-000-0000-51102 Social Security-Employer Share 0.00 0.00 0.00 0.00 0.0012-100-100-000-0000-52133 SRA Member Contribution 228,728.00 228,728.00 228,728.00 226,080.00 218,373.0012-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0012-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0012-300-900-000-0000-50135 Inclusion Aides 4,384.00 9,554.00 894.14 5,894.57 585.7512-300-900-000-0000-52136 SRA Inclusion 76,250.00 72,250.00 71,079.29 73,342.64 52,128.3012-300-900-000-0000-53149 SRA Material & Supplies 350.00 350.00 0.00 0.00 0.0012-400-200-000-0000-52134 SRA Projects 85,000.00 199,500.00 98,088.28 62,286.97 173,907.98

Expense 394,712.00 510,382.00 398,789.71 367,604.18 444,995.03

0000 NON-SPECIFIED 160,780.00 17,409.00 124,833.10 126,610.15 27,283.68

12 FVSRA 160,780.00 17,409.00 124,833.10 126,610.15 27,283.68



115

FOX BEND FUND




15 FOX BEND15-100-100-000-0000-44100 Interest Income 120.00 420.00 194.37 422.29 548.8815-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-47107 Contribution Revenue 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-47108 Sales of Capital Assets 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 97,883.0015-100-100-000-0000-49100 Allocations From Funds 0.00 0.00 0.00 0.00 0.0015-100-100-500-0000-47101 Miscellaneous Revenue 0.00 0.00 0.00 0.00 4,379.0215-200-100-100-0000-47110 Cell Tower 23,090.00 22,528.00 20,638.13 21,973.80 21,437.5015-500-100-500-0000-47102 Cash Over-Short 0.00 0.00 52.51 -81.72 152.4715-500-700-500-0000-42105 Merchandise Sales 101,064.00 97,439.00 106,742.47 94,578.37 94,560.9915-500-918-500-0000-41113 Handicap Fees 9,390.00 10,419.00 9,034.00 10,216.00 9,721.0015-500-918-500-0000-41114 Corporate Sponsorship 500.00 2,400.00 225.00 1,917.00 1,400.0015-500-918-500-0000-41115 Club Repair 375.00 415.00 354.50 420.50 447.7515-500-918-500-0000-41116 Driving Range 77,000.00 72,030.00 71,103.00 73,562.00 74,823.0015-500-918-500-0000-41117 Greens Fees - All 721,356.00 709,116.00 668,522.23 687,188.97 667,646.2015-500-918-500-0000-41118 Permanent Tee Times 6,450.00 6,550.00 6,320.00 6,510.00 6,550.0015-500-918-500-0000-41119 Rainchecks -4,625.00 -5,975.00 -3,814.50 -6,727.43 -6,726.7915-500-918-500-0000-41120 Tournaments 0.00 0.00 0.00 -39.00 0.0015-500-918-500-0000-41121 Events 0.00 0.00 -0.06 0.00 0.0015-500-918-500-0000-41122 Private Lessons 1,000.00 1,000.00 1,000.00 1,000.00 1,000.0015-500-918-500-0000-41123 Club Rentals 1,520.00 1,597.00 1,668.00 1,620.00 2,035.0015-500-918-500-0000-41124 Golf Cart Rentals 229,152.00 217,412.00 215,133.00 213,466.00 209,292.6815-500-918-500-0000-41125 Hand Cart Rentals 2,045.00 2,150.00 1,844.00 2,505.00 1,891.0015-500-918-500-0000-41135 Junior Clinics 4,320.00 6,300.00 3,510.00 5,256.00 5,670.0015-500-918-500-0000-41136 Junior League 4,000.00 4,650.00 3,895.00 3,455.00 7,271.0015-500-918-500-0000-41137 Adult Clinics 1,320.00 1,020.00 770.00 590.00 1,050.0015-600-100-500-0000-47102 Cash Over-Short 0.00 0.00 2.77 -155.63 451.7515-600-919-500-0000-41126 Event Service Charge 14,500.00 15,000.00 9,443.12 11,655.16 9,614.3415-600-919-500-0000-42101 Soft Drinks 8,625.00 9,000.00 8,724.08 6,976.07 5,912.1615-600-919-500-0000-42102 Beer & Wine 97,000.00 80,000.00 81,887.32 80,964.09 73,730.0215-600-919-500-0000-42103 Spirits 69,950.00 65,000.00 58,884.38 61,830.53 53,814.5915-600-919-500-0000-42104 Food 204,500.00 206,000.00 163,929.81 177,802.45 129,155.7615-600-919-500-0000-42111 Soft Drinks - SS 26,800.00 26,000.00 25,354.44 22,770.62 23,374.2615-600-919-500-0000-42112 Beer & Wine - SS 62,150.00 58,000.00 55,762.15 55,226.47 56,742.9715-600-919-500-0000-42113 Spirits - SS 13,750.00 7,000.00 13,177.35 6,639.92 7,328.7115-600-919-500-0000-42114 Food - SS 34,450.00 23,000.00 27,615.80 21,046.77 17,581.1415-600-919-500-0000-43102 Pavillion Rentals 5,000.00 7,000.00 2,900.00 1,925.00 4,500.00



116


Revenue 1,714,802.00 1,645,471.00 1,554,872.87 1,564,514.23 1,583,238.40

15-100-100-000-0000-51101 IMRF - Employer Share 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-51102 Social Security-Employer Share 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-51103 Health, Dental, Life 65,004.00 54,000.00 60,983.92 47,595.11 51,500.4315-100-100-000-0000-52101 Computer Equipment 2,080.00 6,080.00 557.14 -807.51 10,156.3215-100-100-000-0000-52103 Tech Support & Consulting 3,588.00 3,000.00 3,037.99 4,555.00 3,494.2515-100-100-000-0000-52104 Legal Services 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-52110 CPR Training 480.00 480.00 174.00 145.00 28.0015-100-100-000-0000-52112 Recruiting & Hiring 390.00 390.00 0.00 1,043.28 51.6815-100-100-000-0000-52114 Service Charge - Credit Card 27,508.00 22,316.00 27,982.86 27,902.65 23,991.4015-100-100-000-0000-52121 Equipment-Rentals & Leases 3,444.00 3,444.00 3,465.99 3,746.98 3,361.1115-100-100-000-0000-52196 Professional Services 1,600.00 0.00 0.00 0.00 0.0015-100-100-000-0000-53101 Office Supplies 2,935.00 2,400.00 2,307.44 2,623.82 1,438.9615-100-100-000-0000-53103 Safety & First Aid 300.00 375.00 77.00 93.90 163.0115-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-57101 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-57102 Workers Compensation Premiums 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-57104 Liability Insurance 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-57105 Depreciation 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-57111 Additions to Capital Assets 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-57113 Gain-Loss Disposal of Assets 0.00 0.00 0.00 0.00 0.0015-100-100-000-0000-58100 Transfers Out 6,000.00 0.00 0.00 0.00 0.0015-100-100-000-0000-58101 Transfers Out - Capital Assets 0.00 0.00 0.00 0.00 4,227,484.1415-100-100-500-0000-50800 Change In Compensated Absences 0.00 0.00 0.00 0.00 0.0015-100-100-500-0000-52102 Computer Software 275.00 425.00 613.96 0.00 524.0015-100-918-000-0000-57131 Staff Support 0.00 0.00 0.00 0.00 0.0015-100-918-000-0000-57132 Staff Travel 250.00 250.00 23.00 435.16 3.2015-100-918-000-0000-57133 Staff Development & Education 800.00 750.00 538.05 96.00 432.5015-100-918-000-0000-57135 Staff Memberships & Dues 2,809.00 3,548.00 2,848.00 3,358.00 4,063.0015-100-918-000-0000-57136 Staff Books & Subscriptions 30.00 30.00 0.00 29.95 29.9515-200-100-500-0000-50120 General Labor 0.00 0.00 0.00 0.00 0.0015-200-100-501-0000-50121 Maintenance - FT 211,291.00 208,163.00 198,815.85 204,394.22 198,861.8815-200-100-501-0000-50122 Maintenance - PT 154,000.00 164,000.00 146,147.74 151,814.79 124,799.6515-200-100-501-0000-52121 Equipment &Tractor Leases 2,000.00 1,800.00 2,278.75 1,669.90 1,087.4815-200-100-501-0000-55101 Equipment 5,875.00 3,125.00 3,076.68 4,618.30 2,701.1515-200-200-000-0000-52113 Security - FB 2,100.00 1,972.00 2,366.40 2,101.50 1,982.4015-200-200-000-0000-53129 Lighting - Clubhouse 900.00 900.00 1,058.76 1,821.78 1,172.0115-200-200-000-0000-54101 Telephone - FB 13,440.00 0.00 1,650.00 1,650.00 2,700.0015-200-200-500-0000-52124 Facility Maintenance 5,485.00 2,855.00 6,720.45 5,875.88 17,922.4115-200-200-500-0000-52155 Pest Control 1,214.00 1,113.00 1,159.00 1,458.00 666.0015-200-200-500-0000-53112 Hardware - Clubhouse 400.00 1,300.00 1,327.20 106.07 91.1315-200-200-500-0000-53114 Lumber & Building - Clubhouse 200.00 1,300.00 250.37 174.74 366.2015-200-200-500-0000-53115 Painting - Clubhouse 2,500.00 3,500.00 917.32 10,037.11 105.8115-200-200-500-0000-53131 Plumbing & Heating - Clubhouse 4,600.00 8,400.00 14,306.02 12,085.87 6,288.1415-200-200-500-0000-53150 Clubhouse Renovations 0.00 0.00 0.00 65,056.93 0.0015-200-200-500-0000-54102 Water - Clubhouse 1,775.00 1,850.00 1,579.31 1,455.26 1,726.0315-200-200-500-0000-54103 Sewer - Clubhouse 2,600.00 3,020.00 2,462.69 2,630.16 2,887.9115-200-200-500-0000-54104 Gas - Clubhouse 6,450.00 6,650.00 5,205.18 6,447.98 6,562.8515-200-200-500-0000-54105 Electricity - Clubhouse 20,600.00 19,800.00 19,707.51 20,058.80 18,938.35


117


15-200-200-500-0000-54106 Refuse - Clubhouse 2,526.00 2,526.00 2,364.16 2,577.49 1,873.8715-200-200-500-0000-54107 Recycling - Clubhouse 576.00 576.00 556.10 488.14 552.0015-200-200-500-0000-54108 Cable TV & Music 2,796.00 2,748.00 2,257.78 4,987.00 1,692.2015-200-200-501-0000-52120 Equipment Maintenance 2,500.00 1,500.00 2,103.18 1,397.12 1,467.1715-200-200-501-0000-52130 Port O Lets 1,620.00 1,620.00 1,530.00 1,620.00 1,613.7915-200-200-501-0000-52154 Irrigation Maintenance 1,200.00 1,200.00 1,050.00 375.00 1,333.8015-200-200-501-0000-53104 Uniforms 1,700.00 1,700.00 1,979.62 0.00 0.0015-200-200-501-0000-53107 Equipment Parts 32,000.00 33,500.00 25,490.30 28,770.58 32,992.3915-200-200-501-0000-53109 Fuel & Oil 20,000.00 32,000.00 26,254.42 24,930.98 30,673.2415-200-200-501-0000-53110 Vehicle Parts 750.00 200.00 0.00 122.61 4.4915-200-200-501-0000-53113 Irrigation Parts 2,500.00 2,500.00 2,116.03 2,113.21 763.5715-200-200-501-0000-53114 Lumber & Building 2,000.00 3,000.00 1,445.32 1,466.67 101.3715-200-200-501-0000-53115 Painting 1,500.00 600.00 868.68 977.66 540.1515-200-200-501-0000-53151 Asphalt & Paving 250.00 250.00 58.75 93.34 0.0015-200-200-501-0000-53152 Course Supplies 7,000.00 7,000.00 6,237.60 7,336.05 6,620.8515-200-200-501-0000-53153 Horticulture 5,500.00 5,500.00 5,248.85 4,705.12 5,202.5015-200-200-501-0000-53154 Landscape Supply 14,000.00 15,500.00 13,439.27 13,411.99 9,958.1515-200-200-501-0000-53155 Parts & Fittings 250.00 250.00 20.60 36.16 9.8615-200-200-501-0000-53156 Shop Supplies 1,000.00 1,200.00 1,024.97 759.25 965.2115-200-200-501-0000-53157 Small Power Tools 1,250.00 1,250.00 1,110.20 1,107.54 547.5715-200-200-501-0000-53158 Soil Testing 1,000.00 975.00 987.00 940.00 940.0015-200-200-501-0000-53159 Tree Stock 2,000.00 2,000.00 0.00 1,448.94 1,611.0015-200-200-501-0000-53160 Turf Care 100,000.00 100,000.00 99,233.74 101,195.98 96,021.2515-200-200-501-0000-53161 Turf Seed & Divot Mix 4,700.00 5,000.00 3,835.15 2,451.80 2,315.0015-200-200-501-0000-54102 Water - Maint Bldg 335.00 425.00 333.95 292.28 650.6615-200-200-501-0000-54103 Sewer - Maint Bldg 525.00 615.00 478.59 528.53 795.3015-200-200-501-0000-54104 Gas - Maint Bldg 3,050.00 2,995.00 2,805.39 2,538.01 2,459.4315-200-200-501-0000-54105 Electricity - Maint Bldg 11,400.00 12,395.00 9,973.67 10,711.11 12,672.2215-400-100-000-0000-52137 Fixed Assets Acquisition 0.00 0.00 0.00 0.00 0.0015-500-100-000-0000-52157 Licenses & Fees 2,415.00 2,455.00 2,340.00 2,320.00 2,445.0015-500-100-500-0000-50123 Driving Range - PT 26,400.00 25,200.00 30,530.55 26,095.51 25,573.2315-500-100-500-0000-50124 Pro Shop - FT 140,264.00 136,410.00 130,120.80 132,892.66 126,819.7615-500-100-500-0000-50125 Pro Shop - PT 59,250.00 62,750.00 55,047.74 57,894.11 53,167.4215-500-100-500-0000-50126 PA-Starter - PT 39,900.00 38,900.00 38,467.42 39,557.99 39,618.6515-500-100-500-0000-53104 Uniforms 2,000.00 1,700.00 1,768.54 1,664.29 694.8315-500-100-500-0000-53148 Supplies 3,650.00 3,900.00 2,327.52 4,258.32 3,704.4215-500-100-500-0000-55102 Equipment & Furnishings 300.00 300.00 199.00 28.94 0.0015-500-100-500-0000-57121 Sales Tax - Fox Bend 0.00 0.00 -1,612.23 -553.09 -627.8415-500-200-500-0000-53106 Custodial 6,050.00 4,950.00 6,000.91 6,174.44 4,509.2815-500-400-500-0000-52106 Marketing 20,155.00 17,200.00 15,961.40 17,705.04 15,189.8615-500-400-500-0000-57137 Marketing - Promotional 200.00 200.00 31.53 0.00 0.0015-500-918-500-0000-52138 Contracted Services 140.00 140.00 139.00 139.00 139.0015-500-918-500-0000-52147 Handicap Service 7,140.00 7,800.00 7,360.00 7,760.00 7,480.0015-500-918-500-0000-52148 Golf Carts 50,545.00 49,945.00 49,925.00 46,550.00 46,150.0015-500-918-500-0000-52149 Golf Cart Repairs 2,500.00 2,500.00 7,174.39 2,918.85 3,923.1215-500-918-500-0000-52195 Lessons - Contracted Services 0.00 0.00 0.00 0.00 0.0015-500-918-500-0000-53140 COGS - Pro Shop 68,725.00 69,182.00 70,904.30 63,942.96 69,929.5715-500-918-500-0000-53162 Club Repair 450.00 450.00 251.70 228.38 322.3615-500-918-500-0000-53163 Driving Range 5,320.00 7,165.00 7,221.62 6,723.14 6,224.1915-500-918-500-0000-53164 Golf Supplies 3,600.00 4,300.00 2,818.86 4,294.08 5,687.97


118


15-500-918-500-0000-53999 Miscellaneous Supplies-Lessons 0.00 0.00 0.00 0.00 0.0015-600-919-500-0000-50128 Concessions - Staff 19,950.00 19,000.00 17,224.49 20,894.36 15,128.1515-600-919-500-0000-50129 Cooks - PT 65,700.00 75,000.00 102,037.83 112,324.92 53,733.0115-600-919-500-0000-50130 Event Staff - PT 29,000.00 25,150.00 16,780.79 39,475.74 29,792.8315-600-919-500-0000-50131 Restaurant - FT 48,911.00 0.00 0.00 0.00 0.0015-600-919-500-0000-50132 Kitchen - PT 20,450.00 15,000.00 21,246.17 24,719.45 5,568.9615-600-919-500-0000-50133 Wait Staff - PT 38,000.00 35,238.00 36,044.48 40,519.98 25,073.2415-600-919-500-0000-52139 Ice Machine 1,125.00 1,125.00 625.00 625.00 1,633.0015-600-919-500-0000-52140 Hood Filter 970.00 970.00 802.00 930.00 898.0015-600-919-500-0000-52141 Grease Trap 330.00 285.00 324.50 253.00 179.4815-600-919-500-0000-52142 Dishwasher 876.00 876.00 729.50 802.45 875.3715-600-919-500-0000-52143 Deck Entertainment 0.00 900.00 0.00 150.00 0.0015-600-919-500-0000-52144 CO2 Tanks 810.00 810.00 435.00 680.00 400.0015-600-919-500-0000-52145 Beer Lines 1,710.00 1,540.00 1,733.00 1,433.00 1,030.0015-600-919-500-0000-52150 Kitchen Equipment 10,000.00 11,000.00 8,633.27 10,813.50 7,553.7415-600-919-500-0000-52151 Knife Sharpening 770.00 720.00 500.00 740.00 540.0015-600-919-500-0000-52152 Linens 6,650.00 6,832.00 5,642.82 5,889.67 3,346.1415-600-919-500-0000-52153 Water Softener Lease 0.00 0.00 0.00 420.00 840.0015-600-919-500-0000-52999 Banquet Equipment 6,000.00 6,000.00 3,596.67 1,017.60 6,788.0515-600-919-500-0000-53104 Uniforms - F&B 2,000.00 1,700.00 1,174.65 2,417.31 835.8715-600-919-500-0000-53141 COGS - Beer & Wine 44,562.00 38,640.00 0.00 39,471.31 41,859.8715-600-919-500-0000-53142 COGS - Food 90,801.00 91,600.00 0.00 95,652.21 74,149.4315-600-919-500-0000-53144 Supplies - Disposables 9,450.00 13,650.00 14,692.39 13,864.21 9,693.5615-600-919-500-0000-53145 COGS - Catering 0.00 0.00 0.00 555.00 23,736.6015-600-919-500-0000-53146 COGS - Soft Drink 15,941.00 15,750.00 0.00 12,484.80 13,330.8315-600-919-500-0000-53147 COGS - Spirits 19,251.00 16,560.00 0.00 19,803.87 16,621.7815-600-919-500-0000-53166 Water Softener 850.00 800.00 731.90 803.40 672.6015-600-919-500-0000-53175 Supplies - Kitchen Chemicals 4,500.00 0.00 0.00 0.00 0.0015-600-919-500-0000-55106 Prep Line 2,000.00 2,000.00 2,024.40 113.36 990.5415-600-919-500-0000-55107 Appliances 7,000.00 10,000.00 8,450.00 6,917.40 995.0015-600-919-500-0000-57122 Tip Clearing Account 0.00 0.00 0.00 0.00 0.00

Expense 1,663,462.00 1,592,854.00 1,394,848.81 1,676,023.35 5,677,175.26

0000 NON-SPECIFIED 51,340.00 52,617.00 160,024.06 -111,509.12 -4,093,936.86

15-500-918-500-8009-50000 Clinics & Programs 2,022.00 2,510.00 1,623.00 1,898.00 2,577.00Expense 2,022.00 2,510.00 1,623.00 1,898.00 2,577.00

8009 CLINICS & PROGRAMS 2,022.00 2,510.00 1,623.00 1,898.00 2,577.00

15 FOX BEND 49,318.00 50,107.00 158,401.06 -113,407.12 -4,096,513.86


119

AQUATICS FUND




20 AQUATICS20-100-100-000-0000-44100 Interest Income 550.00 900.00 692.05 939.44 897.0720-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0020-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.0020-100-100-000-0000-49100 Allocations From Funds 0.00 0.00 0.00 0.00 0.0020-100-100-201-0000-47101 Miscellaneous Revenue 0.00 0.00 600.00 0.00 0.0020-600-100-201-0000-42108 Vending Commissions 400.00 750.00 334.60 728.85 756.7920-600-100-201-0000-47102 Cash Over-Short - Conc 0.00 0.00 15.85 64.68 115.9320-600-100-701-0000-42108 Vending Commissions - WR 200.00 400.00 226.38 464.75 443.0220-600-912-201-0000-42109 Concessions - Sales 67,000.00 63,625.00 66,845.92 69,026.60 70,537.1720-700-100-201-0000-47102 Cash Over-Short - CC 0.00 0.00 92.80 164.54 46.4720-700-100-701-0000-47102 Cash Over-Short - WR 0.00 0.00 135.85 -9.10 0.0020-700-700-201-0000-42106 Pool Merchandise - Sales 400.00 457.00 260.00 394.50 455.5020-700-800-201-0000-41127 Admissions - Daily 81,000.00 87,000.00 73,648.89 85,326.00 80,132.0020-700-800-201-0000-41128 Admissions - Res Individual 165,000.00 170,000.00 101,679.94 164,590.80 156,745.0020-700-800-201-0000-41129 Admissions - NonRes Individual 36,000.00 38,000.00 20,785.88 33,385.50 39,449.0020-700-800-201-0000-41130 Admissions - Group 400.00 250.00 449.00 144.00 393.0020-700-800-201-0000-41131 Admissions - KC 9,900.00 8,500.00 9,960.00 7,635.00 8,100.0020-700-800-201-0000-41132 Scholarships - Pools -1,000.00 -1,400.00 -329.68 -1,535.00 -1,099.0020-700-800-701-0000-41127 Admissions Daily - WR 13,500.00 13,000.00 12,700.40 10,522.00 11,445.0020-700-800-701-0000-41130 Admissions Group - WR 200.00 250.00 0.00 0.00 301.0020-700-800-701-0000-41131 Admissions - KC 6,000.00 6,000.00 5,765.00 5,875.00 5,870.0020-700-912-201-0000-41134 Otters - Miscellaneous 4,000.00 15,445.00 17,741.76 19,003.34 10,401.4420-700-912-201-0000-42106 Otters - PFest Sales 10,000.00 0.00 0.00 0.00 0.0020-700-912-201-0000-43103 Private Rentals 8,000.00 9,000.00 7,505.67 6,500.00 8,035.0020-700-912-701-0000-42106 Otters - Meet Sales 4,000.00 0.00 0.00 0.00 0.0020-700-912-701-0000-43103 Private Rentals - WR 2,000.00 3,000.00 1,532.00 985.00 1,380.00

Revenue 407,550.00 415,177.00 320,642.31 404,205.90 394,404.39

20-100-100-000-0000-51101 IMRF - Employer Share 0.00 0.00 0.00 0.00 0.0020-100-100-000-0000-51102 Social Security-Employer Share 0.00 0.00 0.00 0.00 0.0020-100-100-000-0000-51103 Health, Dental, Life 0.00 0.00 0.00 0.00 0.0020-100-100-000-0000-52110 CPR Training 58.00 0.00 58.00 0.00 0.0020-100-100-000-0000-52115 Staff Training 2,802.00 2,286.00 1,741.00 898.00 1,282.0020-100-100-000-0000-53104 Uniforms 6,485.00 6,140.00 6,450.55 6,310.04 6,155.3820-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0020-100-100-000-0000-57101 Miscellaneous Expense 0.00 0.00 0.00 0.00 0.0020-100-100-000-0000-57135 Staff Memberships & Dues 80.00 0.00 0.00 0.00 0.00



120


20-100-100-000-0000-58100 Transfers Out 8,000.00 35,000.00 35,000.00 0.00 0.0020-100-100-201-0000-52101 Computer Equipment 0.00 0.00 0.00 1,444.96 0.0020-100-100-201-0000-52107 Promotion & Printing 4,575.00 4,650.00 4,061.72 5,861.61 3,781.2920-100-200-201-0000-52158 Ellis 7,500.00 6,675.00 6,678.85 6,383.20 4,419.8820-100-200-201-0000-53103 Safety & First Aid 680.00 1,020.00 877.81 1,367.35 837.2120-100-200-701-0000-53103 Safety & First Aid - WR 590.00 585.00 471.75 525.75 292.8820-100-912-000-0000-57131 Staff Support 330.00 300.00 343.00 247.42 251.9620-100-912-000-0000-57132 Staff Travel 800.00 775.00 770.27 253.10 923.5420-100-912-201-0000-53167 Photo ID's 2,100.00 3,250.00 1,903.48 1,949.07 1,769.8920-200-200-201-0000-52122 Facility - CC 285.00 375.00 380.25 175.00 558.5420-200-200-201-0000-52160 Pools - CC 2,550.00 3,660.00 2,118.58 22,729.40 39,452.6520-200-200-201-0000-53168 Facility - CC 5,525.00 5,700.00 2,736.65 4,089.68 3,290.9020-200-200-201-0000-53169 Pools - CC 16,700.00 15,250.00 15,347.62 15,380.76 19,352.6420-200-200-201-0000-54102 Water - CC 4,000.00 4,500.00 4,365.37 4,926.77 4,468.6620-200-200-201-0000-54103 Sewer - CC 1,000.00 1,200.00 1,638.61 750.47 1,038.1520-200-200-201-0000-54104 Gas - CC 4,000.00 4,000.00 3,732.86 1,998.18 3,835.3220-200-200-201-0000-54105 Electricity - CC 10,000.00 10,000.00 8,588.77 8,566.19 10,015.4820-200-200-201-0000-55103 Facility - CC 7,280.00 6,840.00 5,861.98 7,006.99 4,598.9120-200-200-201-0000-55104 Pools - CC 2,875.00 8,000.00 18,867.75 4,625.70 3,266.7520-200-200-701-0000-52113 Security - WR 700.00 700.00 2,296.45 777.27 473.0020-200-200-701-0000-52122 Facility - WR 1,385.00 1,175.00 1,103.38 716.38 1,847.5820-200-200-701-0000-52160 Pools - WR 1,750.00 700.00 0.00 405.00 0.0020-200-200-701-0000-53168 Facility - WR 750.00 1,200.00 675.46 1,144.30 1,114.8320-200-200-701-0000-53169 Pools - WR 9,000.00 12,000.00 8,294.80 11,090.89 13,620.9020-200-200-701-0000-54102 Water - WR 3,000.00 3,000.00 3,071.30 2,864.56 2,708.7920-200-200-701-0000-54103 Sewer - WR 1,000.00 1,500.00 1,090.98 801.13 1,449.6820-200-200-701-0000-54104 Gas - WR 3,500.00 4,000.00 4,126.93 3,022.90 4,457.4020-200-200-701-0000-54105 Electricity - WR 8,000.00 8,200.00 7,971.03 8,500.13 8,326.8220-200-200-701-0000-54106 Refuse - Winrock 500.00 500.00 235.84 271.43 353.7020-200-200-701-0000-55103 Facility - WR 3,440.00 5,130.00 4,806.74 5,423.51 5,302.9720-200-200-701-0000-55104 Pools - WR 3,330.00 1,500.00 1,627.00 0.00 0.0020-400-912-201-0000-52123 Facility & Site Improvements 0.00 0.00 0.00 0.00 0.0020-600-100-201-0000-50128 Concessions - Staff 31,000.00 27,901.00 34,525.65 32,312.20 28,127.6720-600-100-201-0000-57121 Concessions - Sales Tax 5,950.00 0.00 5,057.00 5,321.00 5,276.0020-600-912-201-0000-52120 Equipment Maintenance 835.00 1,000.00 682.36 508.00 709.2120-600-912-201-0000-53142 COGS - Food 23,000.00 26,000.00 21,677.20 23,115.18 22,560.0420-600-912-201-0000-53143 COGS - Non-Food 4,200.00 7,000.00 3,812.67 4,807.76 5,126.6320-600-912-201-0000-53144 Concessions Misc Supplies 300.00 0.00 0.00 0.00 0.0020-600-912-201-0000-55108 Concessions 2,025.00 15,000.00 13,956.41 2,615.04 5,443.7520-700-100-201-0000-50101 Administrative 48,911.00 48,426.00 45,307.19 58,352.68 58,882.1420-700-100-201-0000-50110 Operations Staff 3,250.00 3,500.00 2,794.55 3,480.18 3,327.5520-700-100-201-0000-50134 Admissions Staff 7,500.00 7,200.00 7,572.95 7,009.69 7,853.8720-700-100-201-0000-50135 Guards 114,000.00 115,000.00 114,011.17 111,869.22 116,329.4620-700-100-201-0000-50136 Pool Managers - PT 48,620.00 40,580.00 42,538.14 19,238.98 17,645.8720-700-100-701-0000-50110 Operations Staff - WR 1,500.00 1,100.00 1,397.00 1,690.48 0.0020-700-100-701-0000-50134 Admissions Staff - WR 3,400.00 2,500.00 3,787.00 3,323.38 0.0020-700-100-701-0000-50135 Guards 33,000.00 32,000.00 32,052.26 32,042.21 32,129.5820-700-100-701-0000-50136 Pool Managers - PT 12,000.00 9,300.00 1,829.20 9,917.22 8,274.9120-700-700-201-0000-53171 Pool Merchandise 200.00 300.00 0.00 269.55 137.6420-700-700-201-0000-57121 Pool Merchandise - Sales Tax 34.00 0.00 0.00 0.00 0.00


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20-700-912-201-0000-52123 Facility & Site Improvements 0.00 0.00 0.00 0.00 0.0020-700-912-201-0000-53134 Otters Support Group 21,000.00 10,350.00 21,681.53 10,919.57 6,041.5220-700-912-201-0000-53135 Otters Reserve Expense 0.00 0.00 0.00 6,807.77 4,359.9220-700-912-201-0000-57121 Otters - PFest Sales Tax 850.00 0.00 1,293.00 1,276.00 0.0020-700-912-701-0000-52123 Facility & Site Improvements 0.00 0.00 0.00 0.00 0.0020-700-912-701-0000-57121 Otters - Meet Sales Tax 290.00 0.00 0.00 0.00 0.00

Expense 486,435.00 506,968.00 511,270.06 465,383.25 471,473.46

0000 NON-SPECIFIED -78,885.00 -91,791.00 -190,627.75 -61,177.35 -77,069.07

20-700-914-200-1000-47000 Birthday Parties 0.00 3,600.00 2,735.00 3,090.00 4,265.00Revenue 0.00 3,600.00 2,735.00 3,090.00 4,265.00

20-700-914-200-1000-50000 Birthday Parties 0.00 700.00 596.98 494.36 842.6120-700-914-200-1000-52000 Birthday Parties 0.00 0.00 0.00 0.00 0.0020-700-914-200-1000-53000 Birthday Parties 0.00 650.00 577.14 804.18 923.41

Expense 0.00 1,350.00 1,174.12 1,298.54 1,766.02

1000 BIRTHDAY PARTIES 0.00 2,250.00 1,560.88 1,791.46 2,498.98

20-300-904-201-4000-41000 Water Fitness 700.00 800.00 601.25 452.00 1,587.50Revenue 700.00 800.00 601.25 452.00 1,587.50

20-300-904-201-4000-50000 Water Fitness 425.00 600.00 373.00 267.03 618.8820-300-904-201-4000-55000 Water Fitness 0.00 0.00 0.00 100.00 0.00

Expense 425.00 600.00 373.00 367.03 618.88

4000 WATER FITNESS 275.00 200.00 228.25 84.97 968.62

20-700-912-701-7001-47000 Swim Team 51,000.00 52,065.00 48,990.83 47,198.88 45,663.81Revenue 51,000.00 52,065.00 48,990.83 47,198.88 45,663.81

20-700-912-701-7001-50000 Swim Team 22,000.00 24,865.00 21,816.04 23,783.73 20,674.6220-700-912-701-7001-52000 Swim Team 2,960.00 2,960.00 2,545.09 2,256.80 4,778.0120-700-912-701-7001-53000 Swim Team 200.00 200.00 0.00 0.00 66.4920-700-912-701-7001-55000 Swim Team 100.00 100.00 104.38 1,840.61 63.96

Expense 25,260.00 28,125.00 24,465.51 27,881.14 25,583.08

7001 SWIM TEAM 25,740.00 23,940.00 24,525.32 19,317.74 20,080.73

20-700-915-000-7002-41000 Special Events 2,500.00 1,900.00 1,704.00 1,905.00 251.00Revenue 2,500.00 1,900.00 1,704.00 1,905.00 251.00

20-700-915-000-7002-50000 Special Events 0.00 0.00 9.81 57.00 0.0020-700-915-000-7002-52000 Special Events 0.00 0.00 559.00 0.00 0.0020-700-915-000-7002-53000 Special Events 500.00 300.00 336.05 453.53 242.13

Expense 500.00 300.00 904.86 510.53 242.13

7002 SPECIAL EVENTS 2,000.00 1,600.00 799.14 1,394.47 8.87


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20-700-912-701-7006-41000 Swim Lessons 46,000.00 63,540.00 48,638.90 49,204.25 64,519.68Revenue 46,000.00 63,540.00 48,638.90 49,204.25 64,519.68

20-700-912-701-7006-50000 Swim Lessons 20,000.00 26,628.00 26,276.05 22,138.31 23,963.9620-700-912-701-7006-53000 Swim Lessons 100.00 100.00 104.40 0.00 103.3020-700-912-701-7006-55000 Swim Lessons 100.00 100.00 97.75 95.00 53.88

Expense 20,200.00 26,828.00 26,478.20 22,233.31 24,121.14

7006 SWIM LESSONS-LEVEL I-VII 25,800.00 36,712.00 22,160.70 26,970.94 40,398.54

20-700-912-201-7008-41000 Swim Lessons - Private 750.00 750.00 3,246.00 885.75 0.0020-700-912-701-7008-41000 Swim Lessons - Private 3,500.00 3,500.00 0.00 2,657.25 -15.00

Revenue 4,250.00 4,250.00 3,246.00 3,543.00 -15.00

20-700-912-201-7008-50000 Swim Lessons - Private 0.00 0.00 0.00 465.00 80.0020-700-912-701-7008-50000 Swim Lessons - Private 1,400.00 1,600.00 965.00 1,270.00 1,180.00

Expense 1,400.00 1,600.00 965.00 1,735.00 1,260.00

7008 SWIM LESSONS-PRIVATE 2,850.00 2,650.00 2,281.00 1,808.00 -1,275.00

20-700-912-201-7009-41000 Aquatics Program 4,800.00 0.00 234.00 372.50 621.5020-700-912-701-7009-41000 Aquatics Program 9,870.00 5,000.00 5,795.00 4,714.75 7,711.70

Revenue 14,670.00 5,000.00 6,029.00 5,087.25 8,333.20

20-700-912-201-7009-53000 Aquatics Program 400.00 0.00 0.00 0.00 10.5520-700-912-701-7009-53000 Aquatics Program 300.00 100.00 0.00 22.02 0.00

Expense 700.00 100.00 0.00 22.02 10.55

7009 AQUATICS PROGRAM 13,970.00 4,900.00 6,029.00 5,065.23 8,322.65

20-700-912-201-7010-41000 Swim Lessons - KC 7,200.00 3,100.00 7,565.00 2,913.45 6,095.3020-700-912-701-7010-41000 Swim Lessons - KC 6,500.00 3,100.00 1,680.00 3,765.00 0.00

Revenue 13,700.00 6,200.00 9,245.00 6,678.45 6,095.30

20-700-912-201-7010-50000 Swim Lessons - KC 0.00 0.00 0.00 0.00 0.0020-700-912-701-7010-50000 Swim Lessons - KC 0.00 0.00 0.00 0.00 0.00

Expense 0.00 0.00 0.00 0.00 0.00

7010 SWIM LESSONS-KC 13,700.00 6,200.00 9,245.00 6,678.45 6,095.30

20 AQUATICS 5,450.00 -13,339.00 -123,798.46 1,933.91 29.62


123

CAPITAL FUND




40 CAPITAL40-100-000-000-0000-44100 Interest Allocation 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-44100 Interest Income 6,000.00 6,000.00 10,103.51 8,170.34 8,325.4040-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-47101 Miscellaneous Revenue 2,000.00 2,000.00 11,759.00 3,711.25 6,161.5040-100-100-000-0000-47109 Foundation Support 2,100.00 2,100.00 1,034.71 640.75 3,380.5840-100-100-000-0000-47400 Developers - Restrict Donation 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-47401 Restricted Donations 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-48100 Transfers In 165,000.00 270,000.00 270,000.00 700,000.00 0.0040-200-100-100-0000-47110 Cell Tower 27,400.00 26,600.00 24,385.35 25,956.50 25,200.4640-400-100-000-0000-46106 Bonds Issued at Par 0.00 0.00 1,275,087.48 0.00 1,399,910.4640-400-100-000-0000-46107 Bonds Sold 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-46109 Debt Certificate Proceeds 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-46110 Debt Certificate Issued at Par 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-46112 Discount on Certificates 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-46113 Premium on Bonds Payable 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-46117 Premium on Debt Cert Issued 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-47106 Impact Fees - Oswego 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-47300 Grant Proceeds 0.00 0.00 0.00 0.00 184,501.6540-400-100-900-0000-47203 LC Grande Pk - Willowgate Pk 12,285.00 12,285.00 0.00 4,914.00 0.0040-400-100-901-0000-47104 Dist 308 Contributions 0.00 0.00 0.00 0.00 0.0040-400-100-932-0000-47209 LC Tuscany Trail 0.00 0.00 3,236.07 11,251.77 0.0040-400-100-943-0000-47206 LC Prairie Point Comm Park 0.00 0.00 3,135.18 10,815.21 3,290.5740-400-100-947-0000-47205 LC Marquis Pointe Park 15,800.00 15,800.00 3,160.34 9,481.02 0.0040-400-100-948-0000-47201 LC Ashcroft Park 7,500.00 0.00 756.09 0.00 0.0040-400-100-949-0000-47208 LC South Point Park 11,580.00 14,750.00 9,265.20 31,124.11 121,596.9540-400-100-951-0000-47204 LC Hunt Club Park 12,400.00 12,400.00 14,854.98 10,347.23 7,560.7940-400-100-952-0000-47202 LC Churchill Club Park 0.00 0.00 0.00 0.00 5,901.29

Revenue 262,065.00 361,935.00 1,626,777.91 816,412.18 1,765,829.65

40-100-100-000-0000-51101 IMRF - Employer Share 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-51102 Social Security-Employer Share 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-51103 Health, Dental, Life 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-52101 Computer Equipment 0.00 0.00 0.00 1,435.60 1,435.6040-100-100-000-0000-52102 Computer Software 2,100.00 2,100.00 1,435.60 0.00 0.0040-100-100-000-0000-52104 Legal Services 2,000.00 0.00 0.00 0.00 0.0040-100-100-000-0000-52118 Foundation Expense 2,100.00 2,100.00 984.56 399.52 3,213.1240-100-100-000-0000-52135 Foundation Reserve Expense 0.00 0.00 241.23 0.00 409.05



124


40-100-100-000-0000-55102 Equipment & Furnishings 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-56114 Issuance Costs-Bonds&Debt Cert 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-56116 Issuance Costs-Bonds&Debt Cert 0.00 0.00 57,000.00 0.00 65,900.0040-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0040-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.0040-100-100-901-0000-52161 Dist 308 Reimbursable 0.00 0.00 0.00 0.00 0.0040-200-200-000-0000-53173 Park Site Materials 5,000.00 5,000.00 4,714.38 990.79 3,131.2740-200-200-000-0000-55101 Equipment - Operations 10,850.00 9,000.00 9,009.03 54,663.67 16,550.9540-200-200-000-0000-55109 Lawnmowers 85,000.00 0.00 0.00 16,910.03 0.0040-200-200-000-0000-55110 Vehicles 62,000.00 73,000.00 69,508.97 26,464.99 22,529.3840-200-200-900-0000-52126 Park Improvements 47,200.00 57,500.00 46,752.99 13,707.50 16,254.0040-200-200-900-0000-52162 Park Memorials 1,500.00 1,500.00 1,051.00 180.00 3,918.9940-200-200-900-0000-53172 Park Projects 200.00 200.00 51.43 84.37 274.9240-200-200-900-0000-55101 Equipment - Planning 21,000.00 20,000.00 19,969.50 9,601.40 3,030.9440-400-100-000-0000-52163 Developer Funded Improvements 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-55102 Equipment & Furnishings 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-56107 Bonds Expense 2,400.00 3,850.00 1,544.50 2,754.18 1,933.4240-400-100-000-0000-56108 Debt Certificates 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-56109 Issuance Costs-Bonds&Debt Cert 0.00 0.00 0.00 0.00 0.0040-400-100-000-0000-57125 Land Purchase & Fees 2,400.00 2,300.00 298.55 1,741.08 274,370.2040-400-100-100-0000-52164 Photos & Plans & Printing 250.00 250.00 0.00 3.77 0.0040-400-100-900-0000-52193 Park Development Consultants 2,000.00 127,000.00 36,191.69 31,607.82 42,416.2540-400-100-900-0000-57203 LC Grande Pk-Willowgate Pk 0.00 0.00 0.00 0.00 0.0040-400-100-932-0000-57209 LC Tuscany Trail 0.00 0.00 0.00 0.00 0.0040-400-100-943-0000-57206 LC Prairie Point Comm Park 0.00 0.00 0.00 0.00 0.0040-400-100-947-0000-57205 LC Marquis Pointe Park 0.00 0.00 0.00 0.00 0.0040-400-100-948-0000-57201 LC Ashcroft Park 0.00 0.00 0.00 0.00 0.0040-400-100-949-0000-57208 LC South Point Park 0.00 0.00 0.00 0.00 0.0040-400-100-951-0000-57204 LC Hunt Club Park 0.00 0.00 0.00 0.00 0.0040-400-100-952-0000-57202 LC Churchill Club Park 0.00 0.00 0.00 0.00 0.0040-400-200-000-0000-53127 Fertilizer & Seed & Mulch 0.00 0.00 0.00 0.00 0.0040-400-200-100-0000-52119 Building Improvements - PP 87,650.00 25,000.00 25,168.04 0.00 3,360.0040-400-200-100-0000-52182 Prairie Point Maint Site 0.00 0.00 0.00 0.00 0.0040-400-200-200-0000-52119 Building Improvements - CC 32,950.00 117,000.00 208,082.65 4,680.00 126,468.8140-400-200-201-0000-52204 Civic Center Pool 8,000.00 35,000.00 34,858.73 0.00 0.0040-400-200-300-0000-52119 Building Improvements - BP 47,700.00 5,000.00 2,732.80 240,506.00 87,508.5240-400-200-400-0000-52119 Building Improvements - SP 0.00 0.00 0.00 6,715.00 0.0040-400-200-600-0000-52119 Building Improvements - LWS 15,500.00 0.00 0.00 0.00 0.0040-400-200-600-0000-53123 Trees & Shrubs & Flowers 10,000.00 10,200.00 7,381.62 4,049.50 2,701.2140-400-200-700-0000-52119 Building Improvements - WR 0.00 0.00 0.00 0.00 0.0040-400-200-701-0000-52194 Winrock Pool 4,000.00 0.00 0.00 -14,145.86 48,405.0140-400-200-702-0000-52200 Winrock Park 170,000.00 170,000.00 0.00 0.00 0.0040-400-200-900-0000-52129 Forestry 0.00 0.00 0.00 0.00 0.0040-400-200-903-0000-52168 Bartlett Lake 0.00 0.00 0.00 0.00 13,001.2640-400-200-904-0000-52171 Farmington Lakes Park 51,900.00 15,000.00 0.00 2,150.00 0.0040-400-200-907-0000-52179 Morgan Creek Prairie & Wetland 2,000.00 0.00 0.00 0.00 0.0040-400-200-908-0000-52205 Saw Wee Kee Park 9,000.00 0.00 0.00 0.00 0.0040-400-200-911-0000-52188 Waa Kee Sha Park 0.00 0.00 0.00 0.00 0.0040-400-200-913-0000-52166 Andover Park 0.00 0.00 0.00 0.00 0.0040-400-200-915-0000-52167 Augusta Lake Park 10,000.00 2,500.00 3,389.00 5,729.98 124,139.02


125


40-400-200-917-0000-52169 Briarcliff Woods Park 59,000.00 60,000.00 69,432.03 0.00 0.0040-400-200-921-0000-52178 Jaycee Park 31,000.00 0.00 0.00 0.00 2,425.0040-400-200-922-0000-52197 Lakeview Park 0.00 0.00 0.00 61,462.25 0.0040-400-200-924-0000-52180 Northampton Park 11,500.00 0.00 0.00 0.00 0.0040-400-200-926-0000-52181 Pearces Ford Park 0.00 0.00 0.00 56,767.46 0.0040-400-200-929-0000-52198 Summerlin Park 0.00 0.00 0.00 0.00 0.0040-400-200-932-0000-52186 Tuscany Trail Park 0.00 0.00 0.00 0.00 0.0040-400-200-933-0000-52187 Village Green Park 5,500.00 0.00 0.00 0.00 0.0040-400-200-934-0000-52189 Washington Park 0.00 0.00 0.00 0.00 0.0040-400-200-936-0000-52190 Willowgate Park 0.00 0.00 0.00 679.00 132,656.4740-400-200-936-0000-52191 Prairieview Park 0.00 200,000.00 156,239.75 61,652.05 1,950.0040-400-200-938-0000-52170 Civic Center Park 0.00 8,000.00 8,000.00 0.00 0.0040-400-200-939-0000-52175 Hudson Crossing North 0.00 0.00 0.00 0.00 5,409.9540-400-200-939-0000-52176 Hudson Crossing Park 67,000.00 6,500.00 7,628.00 0.00 446.8640-400-200-939-0000-52177 Hudson Crossing South 0.00 0.00 0.00 0.00 0.0040-400-200-940-0000-52206 Violet Patch Park 46,000.00 0.00 0.00 0.00 0.0040-400-200-941-0000-52173 Grande Park 0.00 0.00 0.00 13,200.00 47,646.0440-400-200-942-0000-52202 Old Post Park 0.00 95,000.00 42,654.16 7,259.00 0.0040-400-200-943-0000-52183 Prairie Point Park 54,500.00 53,500.00 9,044.28 346,324.64 40,456.7040-400-200-945-0000-52201 Wormley Heritage Park 0.00 7,500.00 7,070.00 0.00 0.0040-400-200-946-0000-52174 Haines Property 0.00 0.00 0.00 0.00 0.0040-400-200-949-0000-52184 South Point Park 0.00 0.00 0.00 0.00 0.0040-400-200-954-0000-52165 Bike Trails & Pathways 0.00 0.00 0.00 0.00 0.0040-400-200-955-0000-52185 Townsend Park 0.00 0.00 0.00 0.00 0.0040-400-200-957-0000-52192 Aurora Parks & Trails 0.00 0.00 0.00 0.00 0.0040-400-200-958-0000-52199 Bluegrass Park 0.00 0.00 0.00 0.00 1,600.0040-400-918-500-0000-52203 Fox Bend Golf Course 409,000.00 296,200.00 226,772.47 261,891.65 153,820.09

Expense 1,378,200.00 1,410,200.00 1,057,206.96 1,219,465.39 1,247,363.03

0000 NON-SPECIFIED -1,116,135.00 -1,048,265.00 569,570.95 -403,053.21 518,466.62

40 CAPITAL -1,116,135.00 -1,048,265.00 569,570.95 -403,053.21 518,466.62


126

DEBT SERVICE FUND




50 DEBT SERVICE50-100-100-000-0000-40100 Property Taxes 1,375,767.00 1,336,750.00 1,336,221.95 1,336,175.35 1,326,813.0050-100-100-000-0000-44100 Interest Income 600.00 600.00 1,167.38 1,032.19 1,027.1750-100-100-000-0000-47100 Previous Year Balance 0.00 0.00 0.00 0.00 0.0050-100-100-000-0000-47101 Miscellaneous Revenue 0.00 0.00 1,226,762.44 0.00 0.0050-100-100-000-0000-48100 Transfers In 0.00 0.00 0.00 0.00 0.0050-100-100-000-0000-49100 Allocations From Funds 0.00 0.00 0.00 0.00 0.0050-400-100-000-0000-46106 Bonds Issued at Par 0.00 0.00 2,394,912.52 0.00 3,770,089.5450-400-100-000-0000-46110 Debt Certificate Issued at Par 0.00 0.00 0.00 0.00 0.00

Revenue 1,376,367.00 1,337,350.00 4,959,064.29 1,337,207.54 5,097,929.71

50-100-100-000-0000-56110 Principal - Bonds & Debt Cert 1,240,000.00 1,215,000.00 2,810,000.00 1,180,000.00 4,040,000.0050-100-100-000-0000-56112 Interest - Bonds & Debt Cert 136,474.00 123,450.00 123,116.34 156,869.99 257,454.5250-100-100-000-0000-56117 Payment to Escrow Agent 0.00 0.00 799,912.52 0.00 799,312.5250-100-100-000-0000-57100 Reserve - Fund Balance 0.00 0.00 0.00 0.00 0.0050-100-100-000-0000-58100 Transfers Out 0.00 0.00 0.00 0.00 0.00

Expense 1,376,474.00 1,338,450.00 3,733,028.86 1,336,869.99 5,096,767.04

0000 NON-SPECIFIED -107.00 -1,100.00 1,226,035.43 337.55 1,162.67

50 DEBT SERVICE -107.00 -1,100.00 1,226,035.43 337.55 1,162.67



127


TOTAL SUMMARY OF REVENUE & EXPENSE




Revenue Total 13,935,273.00 13,792,527.00 18,514,669.82 13,621,456.94 17,907,147.63Expense Total 14,781,788.00 14,615,928.00 15,917,669.46 14,203,447.12 20,836,486.25Grand Total -846,515.00 -823,401.00 2,597,000.36 -581,990.18 -2,929,338.62


128

BUDGET DETAILFISCAL YEAR 2018

Year:

Budget Detail

Extended Budgeting

User: nzenner

Printed: 12/7/2017 - 10:59 AM

2018

Budget Type:

Revision:

Proposed

1.18

Account Number Description Total Quantity Amount DescriptionPricePeriod

Fund 01 - CORPORATE

Dept 100

Revenue

Property Taxes01-100-100-000-0000-40100 2,255,000.00

2,255,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Personal Prop Replacement Tax01-100-100-000-0000-40101 87,842.00

87,842.00 0.00 NZ18 - Personal Property Replacement Tax 0.00 0

Copier Use01-100-100-000-0000-41101 0.00

Interest Income01-100-100-000-0000-44100 2,100.00

2,100.00 0.00 NZ18 - Interest 0.00 0

Previous Year Balance01-100-100-000-0000-47100 0.00

Miscellaneous Revenue01-100-100-000-0000-47101 1,000.00

1,000.00 0.00 NZ18 - Misc Sales, Scrap Metal 0.00 0

Cooperative Reimbursement01-100-100-000-0000-47111 48,000.00

48,000.00 0.00 NZ18 - Shared Position with Woodridge 0.00 0

Grant Proceeds01-100-100-000-0000-47300 10,595.00

9,895.00 0.00 NZ18 - IPRF Safety Grant 0.00 0

500.00 0.00 NZ18 - IGrant Safety Grant 0.00 0

200.00 0.00 NZ18 - IPARKS Swing Reimbursement Program 0.00 0

Transfers In01-100-100-000-0000-48100 271,102.00

271,102.00 0.00 NZ18 - Transfer from Rec 0.00 0

Allocations From Funds01-100-100-000-0000-49100 0.00

Grant Proceeds01-100-600-000-0000-47300 0.00

Total Revenue for Dept 100 2,675,639.00

Expense

Administrative01-100-100-000-0000-50101 348,376.00

348,376.00 0.00 NZ18 - Admin Wages 0.00 0

Administrative Staff01-100-100-000-0000-50102 476,809.00

Page 1EB-Budget Detail (12/07/2017 - 10:59 AM)


129


476,809.00 0.00 RZ18 - Admin Staff Wages 0.00 0

IMRF - Employer Share01-100-100-000-0000-51101 0.00

Social Security-Employer Share01-100-100-000-0000-51102 0.00

Health, Dental, Life01-100-100-000-0000-51103 220,000.00

220,000.00 0.00 NZ18 - Health, Dental, Life 0.00 0

5,100.00 0.00 NZ18 - Wellness Insurance Incentive 0.00 0

-5,100.00 0.00 NZ18 - Wellness Insurance Reimbursement 0.00 0

Computer Equipment01-100-100-000-0000-52101 32,462.00

390.00 130.00 SE18 - Monitors 3.00 0

2,100.00 700.00 SE18 - Computers 3.00 0

1,120.00 280.00 SE18 - IP Phones 4.00 0

200.00 0.00 SE18 - Cabling 0.00 0

3,800.00 950.00 SE18 - Marketing Computers 4.00 0

400.00 100.00 SE18 - Marketing Memory Upgrade 4.00 0

480.00 120.00 SE18 - Marketing GPU 4.00 0

11,000.00 0.00 SE18 - MiCollab Upgrade 0.00 0

10,000.00 0.00 SE18 - Civic Center Server Backup Replication Upgrade 0.00 0

1,015.00 145.00 SE18 - Network Resecure Post Mindsight 7.00 0

1,668.00 834.00 SE18 - UPS 2200 Power Supplies 2.00 0

289.00 0.00 SE18 - UPS C1000 Power Supplies 2.00 0

Computer Software01-100-100-000-0000-52102 40,841.00

21,591.00 0.00 NZ18 - Springbrook Annual Maintenance 0.00 0

2,000.00 0.00 SE18 - VMware 0.00 0

900.00 0.00 SE18 - Trend Micro 0.00 0

1,800.00 0.00 SE18 - Mitel Support 0.00 0

450.00 0.00 SE18 - Manager Plus 0.00 0

800.00 0.00 SE18 - Email Filter 0.00 0

1,400.00 0.00 NZ18 - TimePro Annual Maintenance 0.00 0

10,000.00 0.00 SE18 - Exchange 2016 Upgrade 0.00 0

200.00 0.00 SE18 - Adobe Acrobat 0.00 0

800.00 0.00 SE18 - Web Filter 0.00 0

900.00 0.00 SE18 - Cisco FIREpower Annual Maintenance 0.00 0

Tech Support & Consulting01-100-100-000-0000-52103 13,000.00

3,000.00 0.00 SE18 - Cloud & Managed Services 0.00 0

10,000.00 0.00 SE18 - Engineer Level Support 0.00 0

Legal Services01-100-100-000-0000-52104 15,000.00

15,000.00 0.00 NZ18 - Legal Services 0.00 0


130


Legal Publication01-100-100-000-0000-52105 1,200.00

1,200.00 0.00 NZ18 - Legal Notices 0.00 0

Paypal Expenses01-100-100-000-0000-52109 0.00

CPR Training01-100-100-000-0000-52110 500.00

500.00 0.00 NZ18 - Training 0.00 0

Hepatitis Shots01-100-100-000-0000-52111 0.00

Recruiting & Hiring01-100-100-000-0000-52112 500.00

500.00 0.00 MF18 - Operations Staffing Ads 0.00 0

Professional Services01-100-100-000-0000-52196 57,000.00

2,000.00 0.00 NZ18 - Continuing Disclosure 0.00 0

50,000.00 0.00 NZ18 - Comprehensive Plan 0.00 0

5,000.00 0.00 NZ18 - GFOA Budget Document 0.00 0

Postage - General01-100-100-000-0000-53102 3,800.00

1,800.00 150.00 CB18 - Postage Cost 12.00 0

320.00 0.00 CB18 - Postage Machine Supplies 0.00 0

1,680.00 140.00 CB18 - Postage Machine Lease 12.00 0

Safety & First Aid01-100-100-000-0000-53103 14,795.00

4,200.00 350.00 CB18 - 1st Aid Supplies 12.00 0

9,895.00 0.00 NZ18 - IPARKS Safety Grant Safety Supplies 0.00 0

500.00 0.00 NZ18 - IGrant Safety Supplies 0.00 0

200.00 0.00 NZ18 - IPARKS Swing Reimbursement Supplies 0.00 0

Uniforms01-100-100-000-0000-53104 3,000.00

3,000.00 150.00 MF18 - Operations Staff Uniforms 20.00 0

Equipment & Furnishings01-100-100-000-0000-55102 5,375.00

500.00 0.00 CB18 - Replace Safe 0.00 0

250.00 0.00 CB18 - Replace Paper Cutter 0.00 0

250.00 0.00 CB18 - Bulletin Board, Lobby Decor 0.00 0

2,375.00 475.00 CB18 - Stand Alone Kiosks for Reserved Shelters 5.00 0

2,000.00 200.00 MF18 - Replacement Folding Tables 10.00 0

Reserve - Fund Balance01-100-100-000-0000-57100 0.00

Miscellaneous Expense01-100-100-000-0000-57101 250.00

250.00 0.00 NZ18 - License Plates, Tags 0.00 0

Bank Charges01-100-100-000-0000-57118 0.00

Community Relations01-100-100-000-0000-57126 1,250.00

1,250.00 0.00 NZ18 - Community Events 0.00 0

Commissioner Resources01-100-100-000-0000-57129 5,900.00

1,900.00 0.00 NZ18 - IPRA Conference 0.00 0

2,500.00 0.00 NZ18 - IPRA Travel 0.00 0


131


1,500.00 0.00 NZ18 - Meetings, Workshops, Supplies 0.00 0

Staff Recognition01-100-100-000-0000-57130 14,000.00

14,000.00 0.00 NZ18 - Staff Recognition 0.00 0

Staff Support01-100-100-000-0000-57131 500.00

500.00 0.00 NZ18 - Staff Support 0.00 0

Staff Travel01-100-100-000-0000-57132 12,900.00

300.00 0.00 MF18 - Operations Mileage 0.00 0

1,000.00 0.00 MF18 - IPRA Conference 0.00 0

500.00 0.00 MF18 - Safety Training 0.00 0

2,600.00 0.00 NZ18 - Finance - Mileage, Conferences 0.00 0

2,000.00 0.00 RZ18 - Admin Conferences 0.00 0

6,000.00 0.00 NZ18 - Vehicle Allowance 0.00 0

500.00 0.00 NC18 - Planning Mileage 0.00 0

Staff Development&Education FT01-100-100-000-0000-57133 11,185.00

500.00 0.00 MF18 - Controlled Burn Certification 0.00 0

650.00 650.00 MF18 - Certified Playground Safety Certifications 1.00 0

600.00 200.00 MF18 - Arborist Training Classes 3.00 0

500.00 0.00 MF18 - IPRA 0.00 0

2,285.00 0.00 NZ18 - Finance - IPRA, IGFOA, GFOA 0.00 0

1,000.00 0.00 RZ18 - Admin - IAPD, IPRA, NRPA 0.00 0

800.00 0.00 NC18 - LA License Classes 0.00 0

1,350.00 0.00 NC18 - IPRA 0.00 0

1,500.00 0.00 MF18 - Educational Opportunities for Staff 0.00 0

1,500.00 0.00 NZ18 - Finance - Training, Workshops 0.00 0

500.00 0.00 NZ18 - HR Workshops 0.00 0

Staff Development&Education PT01-100-100-000-0000-57134 1,300.00

1,000.00 0.00 NZ18 - Finance - Training, Workshops 0.00 0

300.00 0.00 MF18 - Training & Certification 0.00 0

Staff Memberships & Dues01-100-100-000-0000-57135 14,785.00

1,000.00 0.00 NC18 - ASLA 0.00 0

75.00 0.00 NC18 - ILGISA 0.00 0

125.00 0.00 NC18 - Fox River Ecosystem 0.00 0

300.00 100.00 MF18 - ISA Recertification 3.00 0

275.00 0.00 RZ18 - Chamber of Commerce 0.00 0

6,500.00 0.00 RZ18 - IAPD 0.00 0

1,000.00 0.00 RZ18 - NRPA 0.00 0

1,800.00 0.00 RZ18 - Management Assoc 0.00 0


132


2,000.00 0.00 RZ18 - IPRA 0.00 0

350.00 0.00 RZ18 - Public Salary Website 0.00 0

250.00 0.00 NZ18 - Oswego Rotary 0.00 0

50.00 0.00 NZ18 - Notary 0.00 0

160.00 0.00 NZ18 - GFOA 0.00 0

400.00 0.00 NZ18 - IGFOA 0.00 0

300.00 0.00 MF18 - IL Dept of Agriculture - Pesticide Renewals 0.00 0

130.00 0.00 NC18 - IL Landscape Architect License 0.00 0

70.00 0.00 NC18 - Notary 0.00 0

Staff Books & Subscriptions01-100-100-000-0000-57136 1,100.00

1,000.00 0.00 RZ18 - Reference Materials 0.00 0

100.00 0.00 NC18 - Reference Materials 0.00 0

Transfers Out01-100-100-000-0000-58100 0.00

Equipment Rentals & Leases01-100-100-100-0000-52121 8,700.00

3,000.00 250.00 CB18 - Lobby Copy Machine Lease 12.00 0

600.00 50.00 CB18 - Lobby Print Management Cost 12.00 0

2,100.00 175.00 CB18 - Marketing Copy Machine Lease 12.00 0

3,000.00 250.00 CB18 - Marketing Copy Charges 12.00 0

Office Supplies01-100-100-100-0000-53101 13,200.00

13,200.00 1,100.00 CB18 - Office Supplies 12.00 0

Staff Books & Subscriptions01-100-600-100-0000-57136 200.00

200.00 0.00 MF18 - Staff Books & Subscriptions 0.00 0

Total Expense for Dept 100 1,317,928.00

Dept 200

Revenue

Conservation01-200-600-900-0000-42132 500.00

500.00 0.00 MF18 - Taxable Conservation Sales 0.00 0

Total Revenue for Dept 200 500.00

Expense

Administrative01-200-100-000-0000-50101 658,091.00

658,091.00 0.00 RZ18 - Operations Admin Wages 0.00 0

Operations Staff01-200-100-000-0000-50110 110,000.00

110,000.00 0.00 MF18 - PT Staff Wages 0.00 0

Conservation - Sales Tax01-200-100-000-0000-57121 43.00

43.00 0.00 NZ18 - Oswego Sales Tax 8.5% 0.00 0

Custodial Labor01-200-200-000-0000-50105 65,000.00


133


65,000.00 0.00 MF18 - Custodial Labor 0.00 0


2,500.00 0.00 MF18 - Specialty Machinery & Tools 0.00 0

Gen Development & Improvements01-200-200-000-0000-52128 2,500.00

2,500.00 0.00 MF18 - Annual RPZ Certification 0.00 0

Forestry01-200-200-000-0000-52129 16,500.00

4,000.00 0.00 MF18 - Contractual Tree Maintenance 0.00 0

12,500.00 0.00 MF18 - Contractual Burns 0.00 0

Custodial01-200-200-000-0000-53106 15,750.00

15,750.00 0.00 MF18 - Custodial Supplies 0.00 0

Equipment Parts - PP01-200-200-000-0000-53107 1,000.00

1,000.00 0.00 MF18 - Equipment Parts - PP 0.00 0

Lumber & Building01-200-200-000-0000-53114 500.00

500.00 0.00 MF18 - Lumber & Building Supplies 0.00 0

Painting - Facility01-200-200-000-0000-53115 1,500.00

1,500.00 0.00 MF18 - Paint & Supplies 0.00 0

Vandalism01-200-200-000-0000-53125 2,500.00

2,500.00 0.00 MF18 - Materials & Supplies 0.00 0

Arbor & Horticulture01-200-200-000-0000-53126 2,982.00

192.00 16.00 CME18 - Chainsaw Oil 12.00 0

350.00 35.00 CME18 - Chainsaw Chains 10.00 0

90.00 15.00 CME18 - Felling Wedges 6.00 0

150.00 150.00 CME18 - Chainsaw Parts 1.00 0

800.00 4.00 CME18 - Tree Bags 200.00 0

1,400.00 1,400.00 CME18 - Tree Nursery Potting Soil 1.00 0

Fertilizer & Seed & Mulch01-200-200-000-0000-53127 14,500.00

4,000.00 2.00 MF18 - Grass Seed 2,000.00 0

10,500.00 35.00 MF18 - Fertilizer 300.00 0

Hand & Power Tools01-200-200-000-0000-53128 3,000.00

3,000.00 0.00 MF18 - Tools 0.00 0

Lighting01-200-200-000-0000-53129 2,000.00

2,000.00 0.00 MF18 - Lighting Supplies 0.00 0

Locks & Keys01-200-200-000-0000-53130 750.00

750.00 0.00 MF18 - Locks & Keys 0.00 0

Plumbing & Heating01-200-200-000-0000-53131 1,500.00

1,500.00 0.00 MF18 - Plumbing & HVAC Supplies 0.00 0

Miscellaneous Supplies01-200-200-000-0000-53999 1,500.00

1,500.00 0.00 MF18 - Maintenance Supplies 0.00 0

Arbor & Horticulture01-200-200-000-0000-55126 1,250.00


134


560.00 560.00 CME18 - Chainsaw 1.00 0

150.00 150.00 CME18 - Climbing Line 1.00 0

150.00 150.00 CME18 - Rigging Line 1.00 0

160.00 160.00 CME18 - Arborist Block 1.00 0

140.00 140.00 CME18 - Arborist Helmet 1.00 0

90.00 90.00 CME18 - Replacement Chainsaw Chaps 1.00 0

Security - PP01-200-200-100-0000-52113 5,500.00

5,500.00 0.00 MF18 - PP Security 0.00 0

Equipment Maintenance01-200-200-100-0000-52120 5,000.00

5,000.00 0.00 MF18 - Contractual Maintenance 0.00 0

Facility Maintenance01-200-200-100-0000-52124 3,500.00

3,500.00 0.00 MF18 - Contractual Maintenance 0.00 0

Vehicle Repair01-200-200-100-0000-52127 5,000.00

5,000.00 0.00 MF18 - Contractual Repairs 0.00 0

Equipment Parts - Shop01-200-200-100-0000-53107 20,000.00

20,000.00 0.00 MF18 - Equipment & Parts 0.00 0


2,000.00 0.00 MF18 - Facility Maintenance Supplies 0.00 0

Fuel & Oil01-200-200-100-0000-53109 65,000.00

65,000.00 0.00 MF18 - Fuel & Oil 0.00 0

Vehicle Parts01-200-200-100-0000-53110 5,000.00

5,000.00 0.00 MF18 - Parts & Supplies 0.00 0

Water - PP01-200-200-100-0000-54102 700.00

700.00 0.00 MF18 - PP Water 0.00 0

Sewer - PP01-200-200-100-0000-54103 600.00

600.00 0.00 MF18 - PP Sewer 0.00 0

Gas - Prairie Point01-200-200-100-0000-54104 3,000.00

3,000.00 0.00 MF18 - PP Gas 0.00 0

Electricity - Prairie Point01-200-200-100-0000-54105 10,000.00

10,000.00 0.00 MF18 - PP Electricity 0.00 0

Refuse - Prairie Point01-200-200-100-0000-54106 3,600.00

3,600.00 0.00 MF18 - PP Refuse 0.00 0

Recycling - PP01-200-200-100-0000-54107 500.00

500.00 0.00 MF18 - PP Recycling 0.00 0

Park Maintenance01-200-200-900-0000-52125 2,000.00

2,000.00 0.00 MF18 - Park Contractual Maintenance 0.00 0

Port O Lets01-200-200-900-0000-52130 15,000.00

15,000.00 0.00 MF18 - Port-O-Lets 0.00 0

Chemicals01-200-200-900-0000-53111 5,000.00


135


5,000.00 0.00 MF18 - Herbicides 0.00 0

Hardware01-200-200-900-0000-53112 1,000.00

1,000.00 0.00 MF18 - Hardware & Supplies 0.00 0

Irrigation Parts01-200-200-900-0000-53113 300.00

300.00 0.00 MF18 - Parts & Supplies 0.00 0

Lumber & Building01-200-200-900-0000-53114 1,500.00

1,500.00 0.00 MF18 - Lumber for Park Repairs & Projects 0.00 0

Painting - Parks01-200-200-900-0000-53115 500.00

500.00 0.00 MF18 - Paint & Supplies 0.00 0

Park Equipment Parts01-200-200-900-0000-53116 8,200.00

8,000.00 0.00 MF18 - Parts & Supplies for Repair & Maintenance of Park Equipme 0.00 0

200.00 0.00 MF18 - IPARKS Swing Supplies 0.00 0

Park Maintenance01-200-200-900-0000-53117 3,000.00

3,000.00 0.00 MF18 - Park Maintenance Supplies 0.00 0

Playground Surfacing01-200-200-900-0000-53118 10,000.00

10,000.00 1,000.00 MF18 - Playground Safety Surface for District Playgrounds 10.00 0

Signage01-200-200-900-0000-53119 1,300.00

1,300.00 0.00 MF18 - Signage Supplies for Maintenance & Repair 0.00 0

Tires & Batteries01-200-200-900-0000-53120 7,500.00

7,500.00 0.00 MF18 - Equipment, FleetTire & Battery Replacements 0.00 0

Topsoil & Sand01-200-200-900-0000-53121 1,000.00

1,000.00 0.00 MF18 - Topsoil & Sand 0.00 0

Trail & Parking Surfaces01-200-200-900-0000-53122 1,500.00

1,500.00 0.00 MF18 - Trail & Parking Surface Repairs & Maintenance 0.00 0

Trees & Shrubs & Flowers01-200-200-900-0000-53123 3,000.00

3,000.00 200.00 MF18 - District Trees, Shrubs, Flowers 15.00 0

Miscellaneous Supplies01-200-200-900-0000-53999 1,000.00

1,000.00 0.00 MF18 - Park Supplies 0.00 0

Water - Parks01-200-200-900-0000-54102 800.00

800.00 0.00 MF18 - Parks Water 0.00 0

Electricity - Parks01-200-200-900-0000-54105 2,400.00

2,400.00 0.00 MF18 - Park Electricity 0.00 0

Dist 308 Labor01-200-200-901-0000-50106 12,000.00

12,000.00 0.00 NZ18 - District 308 Labor Wages 0.00 0

Park Equipment Parts - Dist30801-200-200-901-0000-53116 5,000.00

5,000.00 0.00 MF18 - Replacement Parts & Maintenance Supplies for School Distr 0.00 0

Playground Surfacing - Dist30801-200-200-901-0000-53118 10,000.00

10,000.00 1,000.00 MF18 - District 308 Playground Surfacing 10.00 0

Vandalism Repair - Dist 30801-200-200-901-0000-53125 500.00


136


500.00 0.00 MF18 - Materials & Supplies 0.00 0

Water - Grande Park01-200-200-941-0000-54102 300.00

300.00 0.00 MF18 - Grande Park Water 0.00 0

Electricity - Grande Park01-200-200-941-0000-54105 2,100.00

2,100.00 0.00 MF18 - Grande Park Electricity 0.00 0

Splash Pad - PP01-200-200-943-0000-52160 2,500.00

2,500.00 0.00 MF18 - Splash Pad Contractual Repairs 0.00 0

Splash Pad - PP01-200-200-943-0000-53169 1,850.00

1,700.00 0.00 MF18 - Chemicals 0.00 0

150.00 0.00 MF18 - 1st Aid Supplies 0.00 0

Sewer - PP Community Park01-200-200-943-0000-54103 500.00

500.00 0.00 MF18 - PP Community Park Sewer 0.00 0

Electricity - PP Comm Park01-200-200-943-0000-54105 13,000.00

13,000.00 0.00 MF18 - PP Community Park Electricity 0.00 0

Splash Pad - PP01-200-200-943-0000-55104 500.00

500.00 0.00 MF18 - Splash Pad Equipment 0.00 0

Electricity - PrairieFest Park01-200-200-944-0000-54105 450.00

450.00 0.00 MF18 - PrairieFest Park Electricity 0.00 0

Water - Hudson North01-200-200-953-0000-54102 100.00

100.00 0.00 MF18 - Hudson Crossing North Water 0.00 0

Greenhouse01-200-600-000-0000-53136 8,000.00

8,000.00 0.00 MF18 - Greenhouse Supplies, Soil, Plants 0.00 0

Conservation - FT01-200-600-100-0000-50103 118,368.00

118,368.00 0.00 NZ18 - Conservation Wages 0.00 0

Conservation - PT01-200-600-100-0000-50104 35,000.00

35,000.00 0.00 MF18 - Conservation PT Wages 0.00 0

Plant & Garden01-200-600-900-0000-53133 2,000.00

2,000.00 0.00 MF18 - Conservation Garden Plants, Soil, & Supplies 0.00 0

Site Restoration01-200-600-900-0000-53135 13,500.00

13,500.00 0.00 MF18 - Natural Areas Site Restoration 0.00 0

Pond Maintenance01-200-600-900-0000-53174 15,500.00

9,000.00 0.00 MF18 - Algae Treatments Bartlett Lake 0.00 0

4,000.00 0.00 MF18 - Algae Treatments Whispering Woods 0.00 0

2,500.00 0.00 MF18 - Algae Treatments Augusta Lake 0.00 0

Site Restoration01-200-600-900-0000-55105 4,500.00

3,000.00 3,000.00 MF18 - Prairie Burn Water Pump 1.00 0

1,500.00 1,500.00 MF18 - Tractor Mounted Wick Bar 1.00 0

Sports Fields01-200-901-900-0000-53137 6,000.00

6,000.00 0.00 MF18 - Infield Mix, Amendments, Maintenance & Supplies 0.00 0


137



Totals For Fund 01 Revenue Total:

Expense Total:

2,676,139.00

2,667,362.00

Fund 03 - RECREATION

Dept 100

Revenue

Property Taxes03-100-100-000-0000-40100 850,000.00

850,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Wellness Program Credit03-100-100-000-0000-41141 0.00

Interest Income03-100-100-000-0000-44100 10,500.00

10,500.00 0.00 NZ18 - Interest 0.00 0

Debt Cert Int Reimb - Build Am03-100-100-000-0000-46108 0.00



1,000.00 0.00 NZ18 - Misc Sales 0.00 0

Transfers In03-100-100-000-0000-48100 0.00


Wellness03-100-100-000-1009-41000 5,400.00

1,300.00 0.00 KD18 - Healthy Vending Revenues 0.00 0

3,900.00 0.00 KD18 - IPBC Wellness Program Reimbursement 0.00 0

200.00 50.00 NZ18 - Apparel Sales 4.00 0

Sponsorships03-100-400-000-0000-41400 8,000.00

8,000.00 0.00 LF18 - Sponsorship Revenue 0.00 0

Total Revenue for Dept 100 874,900.00

Expense

Facility Coordinators03-100-100-000-0000-50117 30,000.00

30,000.00 0.00 CB18 - Reservations Staff & Building Attendants 0.00 0





5,400.00 0.00 NZ18 - Wellness Insurance Incentive 0.00 0

-5,400.00 0.00 NZ18 - Wellness Reimbursement 0.00 0


390.00 130.00 SE18 - Monitors 3.00 0


138


2,100.00 700.00 SE18 - Computers 3.00 0

7,000.00 280.00 SE18 - IP Phones 25.00 0

2,000.00 0.00 NZ18 - TimePro Biometric Clock 0.00 0


1,400.00 0.00 NZ18 - TimePro Annual Maintenance 0.00 0


1,000.00 0.00 SE18 - Engineer Level Support 0.00 0

CPR Training03-100-100-000-0000-52110 3,500.00

3,500.00 0.00 NZ18 - Training 0.00 0

Hepatitis Shots03-100-100-000-0000-52111 250.00

250.00 0.00 NZ18 - Hepatitis Shots 0.00 0

Recruiting & Hiring03-100-100-000-0000-52112 12,956.00

2,960.00 18.50 GB18 - Coach Volunteer Background Checks 160.00 0

815.00 0.00 GB18 - Applitrack Annual Fee 0.00 0

6,031.00 18.50 GB18 - Employee Background Checks 326.00 0

350.00 0.00 GB18 - IPRA Job Ads 0.00 0

2,000.00 400.00 CB18 - CSR Job Ads 5.00 0

800.00 400.00 CB18 - Reservations Job Ads 2.00 0

Service Charge - Credit Card03-100-100-000-0000-52114 120,000.00

120,000.00 0.00 GB18 - ActiveNet CC Transaction Fees 0.00 0


15,000.00 0.00 NZ18 - Salary Survey 0.00 0

30,000.00 0.00 NZ18 - Leadership, Staff Training 0.00 0

Postage - General03-100-100-000-0000-53102 12,000.00

12,000.00 1,000.00 CB18 - Postage 12.00 0

Safety & First Aid03-100-100-000-0000-53103 3,000.00

900.00 75.00 CB18 - CC Supplies 12.00 0

900.00 75.00 CB18 - BP Supplies 12.00 0

900.00 75.00 CB18 - SP Supplies 12.00 0

300.00 25.00 CB18 - BBP Kits 12.00 0


3,000.00 200.00 MF18 - Folding Tables for Facilities 15.00 0

2,906.00 0.00 GB18 - Computer Training Room 0.00 0

600.00 0.00 TB18 - Replace Office Equipment 0.00 0



Staff Support03-100-100-000-0000-57131 1,415.00

50.00 0.00 GB18 - Coffee, Water for Visitors 0.00 0


139


600.00 20.00 CB18 - Customer Service Week Recognition 30.00 0

60.00 20.00 GB18 - Catalog Meetings 3.00 0

450.00 225.00 GB18 - Bi-Annual Supervisor Trainings 2.00 0

150.00 0.00 GB18 - Networking, Community & Professional 0.00 0

105.00 35.00 GB18 - New Staff, Intern Welcome 3.00 0

Staff Travel03-100-100-000-0000-57132 10,000.00

5,000.00 0.00 RZ18 - FT Conference Travel 0.00 0

2,800.00 0.00 GB18 - R&M Mileage 0.00 0

1,000.00 0.00 RZ18 - PT Conference Travel 0.00 0

1,200.00 100.00 CB18 - CSR Travel 12.00 0


7,500.00 0.00 RZ18 - IPRA, NRPA Conference Registrations 0.00 0

400.00 0.00 GB18 - IPRA, IAPD Workshops, Outings 0.00 0

250.00 0.00 GB18 - In-House Training 0.00 0

1,400.00 700.00 GB18 - ACTIVE Certification 2.00 0

1,000.00 0.00 GB18 - ACTIVE Topic Specific Training 0.00 0

2,250.00 750.00 CB18 - Professional Development School 3.00 0

640.00 320.00 RZ18 - IAPD, IPRA Conference Registrations 2.00 0


4,350.00 0.00 KV18 - All Staff Meeting 0.00 0

1,500.00 0.00 RZ18 - Workshops & Training 0.00 0


130.00 10.00 GB18 - SPRA 13.00 0

360.00 360.00 GB18 - Montgomery Rotary 1.00 0

290.00 290.00 GB18 - American Marketing Assoc 1.00 0

150.00 0.00 GB18 - AIGA 0.00 0

125.00 0.00 GB18 - National Wellness Institute 0.00 0

55.00 0.00 GB18 - Costco 0.00 0

250.00 0.00 GB18 - Oswego Rotary 0.00 0

485.00 0.00 KV18 - IFEA Intl Festivals & Events Assoc 0.00 0

40.00 0.00 GB18 - Women in Leisure Services 0.00 0

300.00 50.00 GB18 - Sams Club 6.00 0

3,780.00 270.00 GB18 - IPRA FT & PT Rec & Marketing 14.00 0

35.00 0.00 GB18 - Theatre Communications Group 0.00 0

Staff Books & Subscriptions03-100-100-000-0000-57136 1,387.00

35.00 0.00 GB18 - Theatre Communications 0.00 0

300.00 0.00 CB18 - Administrative Update 0.00 0


140


400.00 20.00 GB18 - Training Books 20.00 0

26.00 0.00 GB18 - HOW Design Magazine 0.00 0

199.00 0.00 GB18 - HBR 0.00 0

20.00 0.00 GB18 - Calendars That Work 0.00 0

48.00 0.00 GB18 - Communication Arts, AIGA Discount 0.00 0

359.00 0.00 GB18 - Lynda Annual Subscription 0.00 0

Transfers Out03-100-100-000-0000-58100 406,602.00

15,000.00 0.00 NZ18 - Transfer to Capital for Lawnmower Equipment 0.00 0

3,500.00 0.00 NZ18 - Transfer to Capital for PP Community Park Field Gates 0.00 0

271,102.00 0.00 NZ18 - Transfer to Corp 0.00 0

117,000.00 0.00 NZ18 - Transfer to Capital 0.00 0

Allocations To Funds03-100-100-000-0000-59100 0.00

Wellness03-100-100-000-1009-53000 15,165.00

200.00 0.00 KD18 - IPBC Annual Blood Drive Breakfast 0.00 0

3,315.00 0.00 KD18 - Stridekick Annual Fee 0.00 0

250.00 0.00 KD18 - Incentives for Monthly Staff Challenges 0.00 0

250.00 0.00 KD18 - Thanksgiving Potluck 0.00 0

700.00 350.00 KD18 - Staff Appreciation Luncheons 2.00 0

1,000.00 0.00 KD18 - Milestone Anniversaries 0.00 0

700.00 0.00 KD18 - Milestone Birthdays 0.00 0

1,425.00 0.00 KD18 - Staff Life Events 0.00 0

2,000.00 0.00 KD18 - Water Coolers 0.00 0

200.00 0.00 KD18 - All Staff Meeting Giveaway 0.00 0

250.00 0.00 KD18 - Coffee, Healthy Snacks 0.00 0

3,500.00 0.00 KD18 - Incentives for Quarterly Staff Challenges 0.00 0

800.00 0.00 KD18 - Summer Event 0.00 0

400.00 0.00 KD18 - Holiday Appreciation 0.00 0

175.00 32.00 NZ18 - Apparel for Resale 5.00 0

Equipment Rentals & Leases03-100-100-100-0000-52121 0.00


3,060.00 255.00 CB18 - Copy Machine Lease 12.00 0

1,200.00 100.00 CB18 - Copy Machine Maintenance 12.00 0

Office Supplies03-100-100-200-0000-53101 3,600.00

3,600.00 300.00 CB18 - Office Supplies 12.00 0


500.00 0.00 CB18 - Replace Safe 0.00 0

1,800.00 300.00 CB18 - 8 Foot Light-Weight Tables 6.00 0


141


150.00 0.00 CB18 - 6 Foot Light-Weight Table 0.00 0

150.00 0.00 CB18 - Bulletin Board, Lobby Supplies 0.00 0



600.00 50.00 CB18 - Copy Machine Maintenance 12.00 0

Office Supplies03-100-100-300-0000-53101 1,800.00




650.00 0.00 CB18 - Replace Refrigerator 0.00 0

2,000.00 0.00 TB18 - Office Desks Gymastics 0.00 0

250.00 0.00 CB18 - Replace Paper Shredder 0.00 0

500.00 0.00 CB18 - Storage Cabinet for Paper 0.00 0


525.00 35.00 CB18 - Replace Folding Chairs 15.00 0

Principal - Boulder Point03-100-100-300-0000-56105 15,000.00

15,000.00 0.00 NZ18 - 2017B Debt Certs 0.00 0

Interest - Boulder Point03-100-100-300-0000-56106 51,522.00

51,522.00 0.00 NZ18 - 2017B Debt Certs 0.00 0



900.00 75.00 CB18 - Copy Machine Maintenance 12.00 0

Office Supplies03-100-100-400-0000-53101 3,600.00




450.00 150.00 CB18 - 6 Foot Light-Weight Tables 3.00 0

600.00 300.00 CB18 - Replace CSR Office Chairs 2.00 0

300.00 0.00 CB18 - Replace Laminator 0.00 0

50.00 0.00 CB18 - Bulletin Board for Work Room 0.00 0


Telephone03-100-200-000-0000-54101 70,272.00

11,148.00 929.00 SE18 - Fiber Line PP 12.00 0

7,680.00 640.00 SE18 - HSD BP 12.00 0

7,680.00 640.00 SE18 - HSD SP 12.00 0

7,680.00 640.00 SE18 - HSD PP 12.00 0

7,680.00 640.00 SE18 - HSD CC 12.00 0

1,200.00 100.00 SE18 - B4B WR 12.00 0


142


444.00 37.00 SE18 - CC Comcast Business 12.00 0

3,720.00 310.00 SE18 - PRI PP 12.00 0

5,520.00 460.00 SE18 - Comcast Taxes 12.00 0

7,980.00 665.00 RZ18 - Call One POTs Lines & Taxes 12.00 0

540.00 45.00 SE18 - 911 Service 12.00 0

9,000.00 0.00 SE18 - Operations Cell Phone Services 0.00 0

Sponsorships03-100-400-000-0000-50400 2,640.00

2,640.00 0.00 LF18 - PT Wages 0.00 0

Marketing Community Events03-100-400-000-0000-52106 250.00

25.00 0.00 LF18 - Neighborhood Night Facebook Ads 0.00 0

225.00 75.00 LF18 - Neighborhood Night Banners 3.00 0

Website Expense03-100-400-000-0000-52108 5,820.00

400.00 0.00 LF18 - Annual Website Hosting 0.00 0

4,200.00 840.00 LF18 - Adobe Creative Cloud Membership 5.00 0

420.00 105.00 LF18 - Site Maintenance, Updates 4.00 0

600.00 200.00 LF18 - Domain Renewals 3.00 0

200.00 0.00 LF18 - Wordpress License, Security 0.00 0

Sponsorships03-100-400-000-0000-52400 27,000.00

2,000.00 0.00 LF18 - Superlative Costs 0.00 0

25,000.00 0.00 LF18 - Assest Valuation Services 0.00 0

Marketing Community Events03-100-400-000-0000-53105 1,500.00

50.00 0.00 LF18 - Charcoal 0.00 0

450.00 150.00 LF18 - 3 Neighborhood Nights Food 3.00 0

1,000.00 0.00 LF18 - Promo Giveaways 0.00 0

Marketing Supplies03-100-400-000-0000-53205 5,010.00

600.00 50.00 LF18 - Misc Supplies, Paper, Cards, Glue, Grommets 12.00 0

200.00 0.00 LF18 - Paper Cutter 0.00 0

660.00 220.00 LF18 - Replacement Aframes 3.00 0

1,000.00 0.00 LF18 - Hotline Cards, Magnets 0.00 0

2,000.00 0.00 LF18 - Promo Giveaways 0.00 0

250.00 0.00 LF18 - Expo Table Decorations, Promo 0.00 0

150.00 0.00 LF18 - Video Tripod 0.00 0

150.00 0.00 LF18 - Lapel and Shotgun Microphones 0.00 0

Sponsorships03-100-400-000-0000-53400 500.00

500.00 0.00 LF18 - Sponsor Recruitment Printing 0.00 0

Marketing - District03-100-400-100-0000-52106 28,778.00

360.00 0.00 LF18 - Survey Monkey Subscription 0.00 0


143


600.00 0.00 LF18 - Stock Promo Images 0.00 0

54.00 18.00 LF18 - SPRA Showcase Attendance 3.00 0

500.00 0.00 LF18 - SmartSheet Subscription 0.00 0

1,800.00 300.00 LF18 - Program Photography 6.00 0

175.00 0.00 LF18 - Chamber Expo Booth Fee 0.00 0

3,000.00 500.00 LF18 - Oaklees, Suburban Family Ads 6.00 0

500.00 500.00 LF18 - Community Partnerships 1.00 0

190.00 0.00 LF18 - Agency Showcase 0.00 0

1,500.00 100.00 LF18 - Event & Facility Banners 15.00 0

500.00 20.00 LF18 - Lawn Sign Promo 25.00 0

3,600.00 300.00 LF18 - Print Online Ads, Beacon, Ledger 12.00 0

1,500.00 250.00 LF18 - Program Postcards, Rackcards 6.00 0

2,000.00 400.00 LF18 - Program Brochures 5.00 0

900.00 75.00 LF18 - Facebook Paid Ads 12.00 0

2,600.00 0.00 LF18 - Constant Contact Subscription 0.00 0

2,000.00 0.00 LF18 - Reach Media Software Annual License 0.00 0

3,000.00 1,000.00 LF18 - Seasonal Event Listing Piece Print 3.00 0

2,500.00 500.00 LF18 - Event Directory Ads 5.00 0

100.00 0.00 LF18 - Stock Audio 0.00 0

500.00 50.00 LF18 - Mailer Insert Promo Printing 10.00 0

500.00 0.00 LF18 - Drone Footage 0.00 0

399.00 0.00 LF18 - RainoutLine Subscription 0.00 0

Customer Service Reps03-100-500-100-0000-50116 35,000.00

35,000.00 0.00 CB18 - CSR Wages 0.00 0


40,000.00 0.00 CB18 - CSR Wages 0.00 0


63,000.00 0.00 CB18 - CSR Wages 0.00 0


38,500.00 0.00 CB18 - CSR Wages 0.00 0

Staff Support03-100-906-000-0000-57131 100.00

100.00 0.00 JG18 - Staff Incentives 0.00 0

Staff Travel03-100-906-000-0000-57132 1,000.00

1,000.00 0.00 JG18 - Mileage & Accommodations, CIT Coord & Instructor Mileage 0.00 0


1,500.00 0.00 JG18 - Prof Development School, IPRA Conference, Workshops 0.00 0

Staff Memberships & Dues03-100-906-000-0000-57135 150.00


144


150.00 0.00 JG18 - IPRA Membership, CPRP Cert 0.00 0

Staff Support03-100-907-000-0000-57131 200.00

200.00 0.00 RZ18 - Staff Support 0.00 0

Staff Travel03-100-907-000-0000-57132 3,500.00

3,500.00 0.00 CG18 - Mileage & Conference Meals 0.00 0


1,725.00 0.00 CG18 - Coordinator Professional Development 0.00 0


3,000.00 0.00 CG18 - Required Monthly Training 0.00 0

975.00 0.00 CG18 - Food & Sanitation Certification 0.00 0


2,340.00 0.00 CG18 - IPRA, ACA, SPRA & NAEYC Memberships 0.00 0

Staff Support03-100-907-400-0000-57131 75.00

75.00 0.00 RZ18 - Staff Support 0.00 0

Staff Travel03-100-907-400-0000-57132 100.00

100.00 0.00 CG18 - Mileage & Conference Meals 0.00 0

Staff Development&Education FT03-100-907-400-0000-57133 275.00

275.00 0.00 CG18 - NAEYC Conference 0.00 0

Staff Development&Education PT03-100-907-400-0000-57134 885.00

185.00 0.00 CG18 - Food & Sanitation Certification 0.00 0

700.00 0.00 CG18 - Required Monthly Training 0.00 0


450.00 0.00 CG18 - ACA Renewal 0.00 0

Staff Support03-100-911-000-0000-57131 150.00

150.00 0.00 RZ18 - Staff Support 0.00 0

Staff Travel03-100-911-000-0000-57132 1,500.00

1,500.00 0.00 KC18 - Coord & Staff Mileage 0.00 0


1,500.00 0.00 KC18 - Training Workshop Registration Fees 0.00 0


200.00 0.00 KC18 - NAEYC Memberships & Subscriptions 0.00 0


Dept 200

Expense

Security - CC03-200-200-200-0000-52113 3,500.00

2,000.00 0.00 MF18 - CC Security Contracted Price 0.00 0

1,500.00 0.00 MF18 - CC Security Repairs 0.00 0


145


Facility Maintenance - CC03-200-200-200-0000-52124 5,000.00

5,000.00 0.00 MF18 - Contractual Facility Maintenance CC 0.00 0

Facility Maintenance - CC03-200-200-200-0000-53108 3,500.00

3,500.00 0.00 MF18 - CC Facility Maintenance Materials & Supplies 0.00 0

Water - CC03-200-200-200-0000-54102 1,000.00

1,000.00 0.00 MF18 - CC Water 0.00 0

Sewer - CC03-200-200-200-0000-54103 1,000.00

1,000.00 0.00 MF18 - CC Sewer 0.00 0

Gas - CC03-200-200-200-0000-54104 12,000.00

12,000.00 0.00 MF18 - CC Gas 0.00 0

Electricity - CC03-200-200-200-0000-54105 13,000.00

13,000.00 0.00 MF18 - CC Electricity 0.00 0

Refuse - CC03-200-200-200-0000-54106 2,370.00

2,370.00 0.00 MF18 - CC Refuse 0.00 0

Recycling - CC03-200-200-200-0000-54107 0.00

Security - BP03-200-200-300-0000-52113 2,000.00

2,000.00 0.00 MF18 - BP Security 0.00 0

Facility Maintenance - BP03-200-200-300-0000-52124 3,750.00

3,750.00 0.00 MF18 - BP Facility Maintenance Contractual 0.00 0

Facility Maintenance - BP03-200-200-300-0000-53108 3,000.00

3,000.00 0.00 MF18 - BP Facility Maintenance Materials & Supplies 0.00 0

Water - BP03-200-200-300-0000-54102 1,000.00

1,000.00 0.00 MF18 - BP Water 0.00 0

Sewer - BP03-200-200-300-0000-54103 700.00

700.00 0.00 MF18 - BPSewer 0.00 0

Gas - BP03-200-200-300-0000-54104 5,000.00

5,000.00 0.00 MF18 - BP Gas 0.00 0

Electricity - BP03-200-200-300-0000-54105 15,000.00

15,000.00 0.00 MF18 - BP Electricity 0.00 0

Refuse - BP03-200-200-300-0000-54106 1,200.00

1,200.00 0.00 MF18 - BP Refuse 0.00 0

Recycling - BP03-200-200-300-0000-54107 0.00

Security - SP03-200-200-400-0000-52113 3,600.00

3,600.00 0.00 MF18 - SP Security 0.00 0

Facility Maintenance - SP03-200-200-400-0000-52124 3,000.00

3,000.00 0.00 MF18 - SP Contractual 0.00 0

Facility Maintenance - SP03-200-200-400-0000-53108 4,500.00

4,500.00 0.00 MF18 - Facility Maintenance Supplies 0.00 0

Water - SP03-200-200-400-0000-54102 600.00


146


600.00 0.00 MF18 - SP Water 0.00 0

Sewer - SP03-200-200-400-0000-54103 700.00

700.00 0.00 MF18 - SP Sewer 0.00 0

Gas - SP03-200-200-400-0000-54104 5,000.00

5,000.00 0.00 MF18- SP Gas 0.00 0

Electricity - SP03-200-200-400-0000-54105 18,000.00

18,000.00 0.00 MF18 - SP Electricity 0.00 0

Recycling - SP03-200-200-400-0000-54107 0.00

Water - SP Community Gardens03-200-200-401-0000-54102 250.00

250.00 0.00 MF18 - SP Community Gardens Water 0.00 0

FB House Maintenance03-200-916-502-0000-52124 500.00

500.00 0.00 CV18 - Maintenance FB House 0.00 0

FB House Maintenance03-200-916-502-0000-53124 500.00

500.00 0.00 CV18 - Maintenance FB House 0.00 0

Water - FB House03-200-916-502-0000-54102 100.00

100.00 0.00 CV18 - Water FB House 0.00 0

Sewer - FB House03-200-916-502-0000-54103 300.00

300.00 0.00 CV18 - Sewer FB House 0.00 0

Gas - FB House03-200-916-502-0000-54104 1,000.00

1,000.00 0.00 CV18 - Gas FB House 0.00 0

Electricity - FB House03-200-916-502-0000-54105 780.00

780.00 0.00 CV18 - Electricity FB House 0.00 0

Total Expense for Dept 200 111,850.00

Dept 300

Revenue

Grants - Programming03-300-000-000-0000-47300 0.00

NSF Check Charge03-300-100-000-0000-47103 0.00

Cash Over-Short03-300-100-100-0000-47102 0.00

Credits - FT Employees03-300-900-000-0000-41103 -2,600.00

-2,600.00-50.00 CB18 - FT Staff Credit 52.00 0

Coupons - New Homeowner03-300-900-000-0000-41104 -150.00

-150.00-15.00 CB18 - New Homeowner Coupons 10.00 0

Scholarships - Recreation03-300-900-000-0000-41106 -3,500.00

-3,500.00 0.00 TB18 - Scholarships 0.00 0

Gift Certificate Redemption03-300-900-000-0000-41107 -500.00

-500.00 0.00 CB18 - Gift Certificate Redemption 0.00 0

Gift Certificate Sale03-300-900-000-0000-41108 500.00

500.00 0.00 CB18 - Gift Certificate Sale 0.00 0


147


Employee Free Program Credit03-300-900-000-0000-41140 0.00

Facility Rental03-300-900-000-0000-43101 27,000.00

27,000.00 0.00 CB18 - Reservation Revenues 0.00 0

Baseball & T-Ball - Youth03-300-901-000-3001-41000 36,300.00

34,500.00 75.00 BE18 - R Participants 460.00 0

1,800.00 90.00 BE18 - NR Participants 20.00 0

Softball - Adult03-300-901-000-3002-41000 83,250.00

36,000.00 1,000.00 BE18 - S18 MensTeam Revenue 36.00 0

12,000.00 1,000.00 BE18 - S18 Co-Ed Team Revenue 12.00 0

18,750.00 625.00 BE18 - F18 Mens Team Revenue 30.00 0

7,500.00 625.00 BE18 - F18 Co-Ed Team Revenue 12.00 0

9,000.00 225.00 BE18 - Tourney Revenue 40.00 0

Mighty Mites03-300-901-000-3008-41000 17,250.00

17,250.00 50.00 BE18 - Participant Revenue 345.00 0

Flag Football - Youth03-300-901-000-3010-41000 10,200.00

7,800.00 60.00 BE18 - R Participants 130.00 0

2,400.00 80.00 BE18 - NR Participants 30.00 0

Lacrosse - Youth03-300-901-000-3011-41000 9,750.00

9,000.00 180.00 BE18 - League Participants 50.00 0

750.00 75.00 BE18 - Camp Participants 10.00 0

Soccer - Youth03-300-901-000-3015-41000 92,450.00

36,400.00 70.00 BE18 - F18 R Participants 520.00 0

1,800.00 90.00 BE18 - F18 NR Participants 20.00 0

37,500.00 75.00 BE18 - S18 R Participants 500.00 0

1,900.00 95.00 BE18 - S18 NR Participants 20.00 0

14,850.00 55.00 BE18 - LSS Participants 270.00 0

Soccer - Adult03-300-901-000-3016-41000 13,200.00

6,600.00 1,100.00 BE18 - Spring Team Reg 6.00 0

6,600.00 1,100.00 BE18 - Fall Team Reg 6.00 0

Adult Team Sports03-300-901-000-3032-41000 5,100.00

3,600.00 300.00 BE18 - Kickball Team Reg 12.00 0

1,500.00 250.00 BE18 - WhiffleBall Team Reg 6.00 0

Volleyball - Youth03-300-901-000-3033-41000 8,400.00

8,400.00 60.00 BE18 - Participants 140.00 0

All Star Sports03-300-901-000-3040-41000 35,250.00

6,000.00 40.00 BE18 - R Participant 150.00 0

29,250.00 65.00 BE18 - R Participant 450.00 0

Athletic Field Rentals03-300-901-000-3041-41000 40,000.00


148


40,000.00 0.00 TB18 - Fileld Rentals 0.00 0

Tennis - Youth03-300-901-200-3017-41000 2,000.00

2,000.00 50.00 BE18 - Particpants 40.00 0

Basketball - Youth03-300-901-901-3004-41000 38,700.00

18,200.00 65.00 BE18 - Session II - R Participants 280.00 0

2,550.00 85.00 BE18 - Session I - NR Participants 30.00 0

16,250.00 65.00 BE18 - Session I - R Participants 250.00 0

1,700.00 85.00 BE18 - Session II - NR Participants 20.00 0

Basketball - Open Gym03-300-901-901-3012-41000 4,400.00

4,400.00 4.00 BE18 - Daily Participants 1,100.00 0

Hockey - Youth03-300-901-901-3019-41000 7,800.00

7,800.00 60.00 BE18 - Participants 130.00 0

Volleyball - Adult03-300-901-901-3021-41000 8,400.00

4,200.00 350.00 BE18 - F18 Team Revenue 12.00 0

4,200.00 350.00 BE18 - W18 Team Revenue 12.00 0

Athletics - Contracted Program03-300-901-901-3026-41000 19,498.00

1,908.00 159.00 BE18 - Rush Jr Academy Participants 12.00 0

4,450.00 89.00 BE18 - Rush Sch of Ex Participants 50.00 0

2,370.00 79.00 BE18 - Rush Camp Participants 30.00 0

2,025.00 135.00 BE18 - Archery Camp Participants 15.00 0

3,675.00 49.00 BE18 - Archery Participants 75.00 0

2,970.00 99.00 BE18 - 5 Star Soccer Participants 30.00 0

1,100.00 55.00 BE18 - Cheetah Run Participant 20.00 0

1,000.00 50.00 BE18 - Chiefs Rugby Revenue 20.00 0

Community Gardens03-300-902-000-1003-41000 700.00

100.00 10.00 CME18 - 10 x10 Garden Plots 10.00 0

600.00 20.00 CME18 - 20 x 20 Garden Plots 30.00 0

Dance - Preschool03-300-903-300-4041-41000 50,500.00

30,000.00 0.00 RV18 - WS18 Revenues 0.00 0

5,500.00 0.00 TB18 - S18 Revenues 0.00 0

15,000.00 0.00 RV18 - F18 Revenues 0.00 0

Dance - Youth03-300-903-300-4042-41000 62,000.00

33,000.00 0.00 TB18 - WS18 Revenues 0.00 0

6,000.00 0.00 RV18 - S18 Revenues 0.00 0

23,000.00 0.00 TB18 - F18 Revenues 0.00 0

Dance - Adult03-300-903-300-4043-41000 2,160.00

1,000.00 0.00 RV18 - WS18 Revenues 0.00 0

160.00 0.00 RV18 - S18 Revenues 0.00 0


149


1,000.00 0.00 RV18 - F18 Revenues 0.00 0

Dance - Private Lesson03-300-903-300-4047-41000 675.00

675.00 0.00 RV18 - Revenues 0.00 0

Dance Company03-300-903-300-4048-41000 40,850.00

6,800.00 0.00 RV18 - Strive Revenues 0.00 0

9,600.00 0.00 RV18 - Dream Revenues 0.00 0

10,950.00 0.00 RV18 - Believe Revenues 0.00 0

13,500.00 0.00 RV18 - Inspire Revenues 0.00 0

Dance Company - Sales03-300-903-300-4048-42106 5,400.00

2,700.00 45.00 RV18 - Non-Taxable Uniform Jackets 60.00 0

2,700.00 45.00 RV18 - Non-Taxable Uniform Backpacks 60.00 0

Aerobics03-300-904-000-4001-41000 40,500.00

17,000.00 0.00 KD18 - WS18 Revenues 0.00 0

8,500.00 0.00 KD18 - S18 Revenues 0.00 0

15,000.00 0.00 KD18 - F18 Revenues 0.00 0

Personal Trainer03-300-904-000-4002-41000 3,200.00

3,200.00 0.00 KD18 - Revenues 0.00 0

Aerobics - Senior03-300-904-000-4005-41000 9,000.00

4,000.00 0.00 KD18 - WS18 Revenues 0.00 0

2,000.00 0.00 KD18 - S18 Revenues 0.00 0

3,000.00 0.00 KD18 - F18 Revenues 0.00 0

Yoga03-300-904-000-4006-41000 35,000.00

15,000.00 0.00 KD18 - WS18 Revenues 0.00 0

8,000.00 0.00 KD18 - S18 Revenues 0.00 0

12,000.00 0.00 KD18 - F18 Revenues 0.00 0

Fitness - Youth03-300-904-000-4007-41000 8,500.00

1,000.00 0.00 KD18 - Revenues 0.00 0

7,500.00 0.00 KD18 - Contracted Revenues 0.00 0

Drop-In Fitness03-300-904-000-4044-41000 6,000.00

2,400.00 0.00 KD18 - WS18 Revenues 0.00 0

1,800.00 0.00 KD18 - S18 Revenues 0.00 0

1,800.00 0.00 KD18 - F18 Revenues 0.00 0

Fitness Sales03-300-904-000-4046-42000 0.00

Cycling03-300-904-300-4003-41000 7,300.00

3,300.00 0.00 KD18 - WS18 Revenues 0.00 0

1,500.00 0.00 KD18 - S18 Revenues 0.00 0

2,500.00 0.00 KD18 - F18 Revenues 0.00 0

Gymnastics - Recreational03-300-905-300-5000-41000 248,670.00


150


112,290.00 0.00 JMcF18 - WS18 Revenues 0.00 0

49,560.00 0.00 JMcF18 - S18 Revenues 0.00 0

86,820.00 0.00 JMcF18 - F18 Revenues 0.00 0

Team Oswego Support Group03-300-905-300-5001-47000 0.00

Gymnastics - Merchandise03-300-905-300-5002-42000 8,600.00

8,600.00 215.00 JMcF18 - Non-Taxable Uniforms Girls 40.00 0

Gymnastics - Team03-300-905-300-5003-41000 206,415.00

21,360.00 0.00 JMcF18 - 18 Hour Program 0.00 0








Gymnastics - Away Meets03-300-905-300-5004-41000 58,915.00

33,150.00 0.00 JMcF18 - USAG Girls Meet Revenue 0.00 0

18,370.00 0.00 JMcF18 - Excel Meet Revenue 0.00 0

7,395.00 0.00 JMcF18 - AAU Meet Revenue 0.00 0

Gymnastics - Private Lessons03-300-905-300-5005-41000 1,700.00

600.00 30.00 JMcF18 - Private Lessons 20.00 0

1,100.00 20.00 JMcF18 - Private Lessons 55.00 0

Gymnastics - Drop-In03-300-905-300-5007-41000 0.00

Science For Kids03-300-906-000-1010-41000 9,670.00

9,670.00 0.00 JG18 - Program Revenue 0.00 0

Personal Development - Youth03-300-906-000-1012-41000 5,378.00


Music - Preschool03-300-906-000-6009-41000 10,284.00


Arts & Crafts - Youth03-300-906-000-6011-41000 95,165.00


Home School Program03-300-906-000-6012-41000 1,608.00


Drop-In Early Childhood03-300-906-000-6014-41000 150.00

150.00 0.00 JG18 - Drop-In Programs Revenue 0.00 0

KC - Scholarships03-300-907-000-0000-41105 -10,000.00

-10,000.00 0.00 CK18 - Scholarship Award 0.00 0

Grant Proceeds03-300-907-000-0000-47300 0.00


151


KC - Summer03-300-907-000-6005-41000 350,000.00

350,000.00 0.00 CG18 - Camp Revenue 0.00 0

KC03-300-907-000-6006-41000 1,662,817.00

1,662,817.00 0.00 CG18 - KC School Year Revenue 0.00 0

Grants - School Program03-300-907-000-6008-47300 0.00

KC - JR Summer03-300-907-400-6003-41000 165,000.00

165,000.00 0.00 CG18 - Jr Camp Revenue 0.00 0

KC - JR03-300-907-400-6004-41000 136,496.00

136,496.00 0.00 CG18 - 5-Day Preschool with Extended Care Revenue 0.00 0

Preschool03-300-911-000-6000-41000 391,400.00

391,400.00 0.00 KC18 - Program Revenue 0.00 0

Book Fair03-300-911-400-6001-47000 0.00

Teen Programming03-300-913-000-1022-41000 6,378.00

6,378.00 0.00 JG18 - Program Fees 0.00 0

Birthday Parties03-300-914-300-1021-41000 0.00

Grants - Country Market03-300-915-000-0000-47300 0.00

PrairieFest-Race03-300-915-000-9001-41000 13,640.00

840.00 12.00 KV18 - Pre-Registration One Mile 70.00 0

5,250.00 35.00 KV18 - Pre-Registration 5K 150.00 0

300.00 20.00 KV18 - Early Bird 5K Registration 15.00 0

3,125.00 25.00 KV18 - Day of One Mile Registration 125.00 0

3,375.00 45.00 KV18 - Day of 5K Registration 75.00 0

750.00 15.00 KV18 - 1st Hook 5K Registration 50.00 0

Country Market03-300-915-000-9002-41000 11,450.00

7,400.00 185.00 CV18 - Extra Early Bird Revenue 40.00 0

1,425.00 285.00 CV18 - Regular Fee Revenue 5.00 0

750.00 30.00 CV18 - Parking Permit Small 25.00 0

600.00 30.00 CV18 - Single Day Revenue 20.00 0

1,125.00 225.00 CV18 - Spring Savings Revenue 5.00 0

150.00 50.00 CV18 - Parking Permit Large 3.00 0

Special Events - Varied03-300-915-000-9004-41000 6,045.00

1,800.00 9.00 KV18 - Pre-Registration Flashlight Egg Hunt 200.00 0

630.00 9.00 KV18 - Pre-Registration Mud Events 70.00 0

1,000.00 25.00 KV18 - Fort Building 40.00 0

540.00 12.00 KV18 - Day of Registration Mud Events 45.00 0

150.00 10.00 CV18 - Project Greenway Runway Look Entry 15.00 0

120.00 12.00 KV18 - Day of Flashlight Egg Hunt 10.00 0

250.00 5.00 KV18 - Hook Rate for Mud Events 50.00 0


152


810.00 9.00 KV18 - Happy Noon Year Participants 90.00 0

50.00 5.00 CV18 - Project Greenway Accessory Entry 10.00 0

125.00 5.00 CV18 - Project Greenway Admission Presale 25.00 0

270.00 9.00 CV18 - Project Greenway Admission Door 30.00 0

300.00 6.00 KV18 - Hook Rate for Flashlight Egg Hunt 50.00 0

Intergenerational Events03-300-915-000-9005-41000 5,180.00

800.00 20.00 KV18 - Daddy Daughter Dance 40.00 0

1,120.00 8.00 KV18 - Daddy Dance & Doughnuts 140.00 0

1,350.00 45.00 KV18 - Big Pig Tournament Mother Son 30.00 0

760.00 19.00 KV18 - Fishing with Dad 40.00 0

150.00 15.00 KV18 - Father Child Four Square Tourney 10.00 0

1,000.00 20.00 KV18 - Mother Son Dance 50.00 0

Holiday Express03-300-915-000-9006-41000 30,375.00

10,875.00 15.00 KV18 - Saturday Registration 725.00 0

5,250.00 15.00 KV18 - Friday Registration 350.00 0

9,750.00 15.00 KV18 - Sunday Registration 650.00 0

4,500.00 15.00 KV18 - Thursday Registration 300.00 0

Special Athletic Events03-300-915-000-9007-41000 7,490.00

500.00 0.00 KV18 - Monday Miles Sponsorship 0.00 0

2,500.00 25.00 KV18 - Early Bird Registration Spring Trail Run 100.00 0

1,600.00 40.00 KV18 - Pre-Registration Spring Trail Run 40.00 0

600.00 60.00 KV18 - Day of Registration Spring Trail Run 10.00 0

900.00 15.00 KV18 - Monday Miles Season Pass 60.00 0

750.00 15.00 KV18 - IronFam Family Triathlon 50.00 0

640.00 8.00 KV18 - Monday Miles Weekly Participation 80.00 8

Gobbler Hobbler03-300-915-000-9009-41000 33,775.00

6,750.00 30.00 KV18 - Early Bird Savings 10K 225.00 0

6,000.00 40.00 KV18- Pre-Registration 10K 150.00 0

3,575.00 55.00 KV18 - Day of Race 10K 65.00 0

4,500.00 20.00 KV18 - First Step Savings 10K 225.00 0

11,700.00 18.00 KV18- Pre-Registration One Mile 650.00 0

1,250.00 25.00 KV18 - Day of Race One Mile 50.00 0

Kids Triathlon03-300-915-000-9011-41000 4,200.00

3,000.00 20.00 KV18 - Individual Registration 150.00 0

1,200.00 60.00 KV18 - Team Registration 20.00 0

Park After Dark03-300-915-000-9016-41000 5,065.00

1,400.00 20.00 CV18 - R Early Rate 70.00 0


153


750.00 30.00 CV18 - R Regular Rate 25.00 0

200.00 5.00 CV18 - Zombie Revenue 40.00 0

1,750.00 25.00 CV18 - NR Early Rate 70.00 0

875.00 35.00 CV18 - MR Early Rate 25.00 0

90.00 15.00 CV18 - VIZ Revenue 6.00 0

Monster Mash Bash03-300-915-901-9008-41000 3,000.00

2,500.00 5.00 KV18 - Day of Registration Revenue 500.00 0

500.00 0.00 KV18 - Sponsorship 0.00 0

Brew at the Bridge - Sponsors03-300-915-939-9013-41000 3,225.00

1,125.00 225.00 KV18 - Food Vendor Revenue 5.00 0

1,500.00 1,500.00 KV18 - Partner Support Revenue 1.00 0

600.00 6.00 KV18 - Home Brew Contest Entry Revenue 100.00 0

Brew at the Bridge - Sales03-300-915-939-9013-41926 45,750.00

35,000.00 20.00 KV18 - Entry Package Revenue 1,750.00 0

2,000.00 1.00 KV18 - Additional Taste Tickets Revenue 2,000.00 0

8,750.00 35.00 KV18 - VIP Package Revenue 250.00 0

PrairieFest-Carnival03-300-915-944-9000-41905 77,000.00

77,000.00 0.00 KV18- Carnival Sales 0.00 0

PrairieFest-Quilt Raffle03-300-915-944-9000-41906 400.00

400.00 0.00 KV18 - Quilt Raffle Revenue 0.00 0

PrairieFest-Expo Village03-300-915-944-9000-41908 25,000.00

25,000.00 0.00 KV18 - Expo Village Revenue 0.00 0

PrairieFest-Food Vendors03-300-915-944-9000-41912 27,000.00

27,000.00 0.00 KV18 - Food Vendor Revenue 0.00 0

PrairieFest-Sponsor Donation03-300-915-944-9000-41919 65,000.00

65,000.00 0.00 KV18 - Donations 0.00 0

PrairieFest-Misc03-300-915-944-9000-41925 1,150.00

1,150.00 0.00 NZ18 - Parade Entries, Quilt Raffle, Prairie Paws 0.00 0

PrairieFest-Sales03-300-915-944-9000-41926 82,350.00

82,000.00 0.00 KV18 - Beverage Sales 0.00 0

350.00 0.00 NZ18 - Sip 'n Savor 0.00 0

Limelight - Class03-300-916-000-1014-41000 21,400.00

6,654.00 0.00 CV18 - WS18 Class Revenue 0.00 0

8,362.00 0.00 CV18 - S18 Class Revenue 0.00 0

6,384.00 0.00 CV18 - F18 Class Revenue 0.00 0

Limelight - Actor03-300-916-000-1014-41001 34,293.00

2,856.00 0.00 CV18 - WS18 Show Registration 0.00 0

27,576.00 0.00 CV18 - S18 Show Registration 0.00 0


154


3,621.00 0.00 CV18 - F18 Show Registration 0.00 0

240.00 0.00 CV18 - WS18 Short Play Fest Submissions 0.00 0

Limelight - Audience03-300-916-000-1014-41002 35,660.00

3,150.00 0.00 CV18 - WS18 Show Admission 0.00 0

27,580.00 0.00 CV18 - S18 Show Admission 0.00 0

4,780.00 0.00 CV18 - F18 Show Admission 0.00 0

150.00 0.00 CV18 - F18 Short Play Fest Admission 0.00 0

Limelight - Other03-300-916-000-1014-41003 0.00

Limelight - Sponsorships, Ads03-300-916-000-1014-41919 1,031.00

1,031.00 0.00 CV18 - Sponsorships 0.00 0

Limelight - Sales03-300-916-000-1014-42106 1,500.00

1,500.00 0.00 CV18 - Taxable Merchandise 0.00 0

Animal Interests03-300-917-000-1005-41000 750.00

750.00 0.00 RV18 - Revenues 0.00 0

CPR03-300-917-000-1008-41000 1,880.00

780.00 0.00 RV18 - WS18 Revenues 0.00 0

470.00 0.00 RV18- S18 Revenues 0.00 0

630.00 0.00 RV18 - F18 Revenues 0.00 0

Personal Development - Adult03-300-917-000-1013-41000 1,800.00

900.00 0.00 KD18 - WS18 Revenues 0.00 0

400.00 0.00 KD18 - S18 Revenues 0.00 0

500.00 0.00 KD18 - F18 Revenues 0.00 0

Arts & Crafts - Adult03-300-917-000-1017-41000 7,200.00

2,400.00 0.00 KD18 - WS18 Revenues 0.00 0

2,900.00 0.00 KD18 - S18 Revenues 0.00 0

1,900.00 0.00 KD18 - F18 Revenues 0.00 0

Music Programming03-300-917-000-6010-41000 5,800.00

3,000.00 0.00 RV18 - WS18 Revenues 0.00 0

1,400.00 0.00 RV18 - S18 Revenues 0.00 0

1,400.00 0.00 RV18 - F18 Revenues 0.00 0

Karate03-300-917-200-3024-41000 28,400.00

13,000.00 0.00 RV18 - WS18 Revenues 0.00 0

6,900.00 0.00 RV18 - S18 Revenues 0.00 0

8,500.00 0.00 RV18 - F18 Revenues 0.00 0


Expense

Grants - Programming03-300-000-000-0000-57300 0.00


155


Administrative03-300-100-000-0000-50101 632,896.00

632,896.00 0.00 NZ18 - Rec Admin Wages 0.00 0

Recreation Staff - PT03-300-100-000-0000-50118 97,600.00

30,900.00 0.00 NZ18 - Fitness Program Supvr 0.00 0

21,500.00 0.00 NZ18 - Youth Sports Coord 0.00 0

20,000.00 0.00 NZ18 - Varied Interest Supvr 0.00 0

5,200.00 0.00 NZ18 - Rec Interns 0.00 0

10,000.00 0.00 NZ18 - Athletics Special Events 0.00 0

10,000.00 0.00 NZ18 - Admin Special Events 0.00 0

Uniforms03-300-100-000-0000-53104 1,000.00

1,000.00 50.00 CB18 - New Hire CSR Uniforms 20.00 0

Bank Charges03-300-100-000-0000-57118 0.00

Volunteer Expenses03-300-100-000-0000-57128 1,200.00

1,200.00 600.00 KV18 - Volunteer Party Dinner 2.00 0

Sales Tax - Fitness03-300-100-000-4046-57121 0.00

Gymnastics - Sales Tax03-300-100-300-5002-57121 0.00

Rec Events General Labor03-300-200-000-0000-50000 20,000.00

20,000.00 0.00 NZ18 - Rental & Special Event Labor 0.00 0

Marketing - Recreation03-300-400-000-0000-52106 80,084.00

90.00 30.00 LF18 - UPS Proofs 3.00 0

100.00 0.00 LF18 - DropBox Subscription 0.00 0

33,000.00 11,000.00 LF18 - Catalog Delivery 3.00 0

13,500.00 4,500.00 LF18 - Catalog Design 3.00 0

65.00 0.00 LF18 - Legal Notice Catalog Bids 0.00 0

33,000.00 11,000.00 LF18 - Seasonal Catalog Printing 3.00 0

329.00 0.00 LF18 - FlippingBook Subscription 0.00 0


4,760.00 8.50 BE18 - PT Staff Wages 560.00 0

3,080.00 11.00 BE18 - Site Mgr Wages 280.00 0

340.00 8.50 BE18 - Wages - Training, Meetings 40.00 0

170.00 8.50 BE18 - Wages - Equip, Mailings 20.00 0

540.00 9.00 BE18 - Field Prep Wages 60.00 0


900.00 30.00 BE18 - Coach Credits 30.00 0

240.00 0.00 TB18 - Port-o-Lets 0.00 0

500.00 0.00 TB18 - Team Sideline 0.00 0


960.00 2.00 BE18 - Player Awards 480.00 0


156


5,720.00 11.00 BE18 - T-shirts, Hats 520.00 0

500.00 0.00 BE18 - 1st Aid Supplies 0.00 0

250.00 25.00 BE18 - Staff T-shirts 10.00 0


2,000.00 0.00 BE18 - All Equip 0.00 0

500.00 0.00 BE18 - Field Prep M & S 0.00 0

Softball - Adult03-300-901-000-3002-50000 3,546.00

1,260.00 10.50 BE18 - S18 Staff Wages 120.00 0

1,260.00 10.50 BE18 - F18 Staff Wages 120.00 0

84.00 10.50 BE18 - Wages - Train, Meetings 8.00 0

42.00 10.50 BE18 - Wages - Equip, Mailing 4.00 0

900.00 9.00 BE18 - Field Prep Wages 100.00 0

Softball - Adult03-300-901-000-3002-52000 37,180.00

21,840.00 42.00 BE18 - S18 Ump Wages 520.00 0

9,240.00 42.00 BE18 - F18 Ump Wages 220.00 0

4,200.00 42.00 BE18 - Tourney Ump Wages 100.00 0

1,400.00 0.00 TB18 - Port-o-Lets 0.00 0

500.00 0.00 TB18 - Team Sideline 0.00 0

Softball - Adult03-300-901-000-3002-53000 7,000.00

4,000.00 50.00 BE18 - Softballs 80.00 0

500.00 0.00 BE18 - 1st Aid M & S 0.00 0

2,000.00 25.00 BE18 - Team Reg Fees 80.00 0

500.00 0.00 BE18 - Misc M & S 0.00 0

Softball - Adult03-300-901-000-3002-55000 2,000.00

2,000.00 0.00 BE18 - Misc Equip 0.00 0

Mighty Mites03-300-901-000-3008-50000 8,640.00

4,320.00 9.00 BE18 - Instructor #1 Wages 480.00 0

4,320.00 9.00 BE18 - Instructor #2 Wages 480.00 0

Mighty Mites03-300-901-000-3008-52000 0.00

Mighty Mites03-300-901-000-3008-53000 500.00

250.00 0.00 BE18 - M & S 0.00 0


Mighty Mites03-300-901-000-3008-55000 750.00

750.00 0.00 BE18 - All Equip 0.00 0


1,700.00 8.50 BE18 - Staff Wages 200.00 0

550.00 11.00 BE18 - Site Supvr Wages 50.00 0

255.00 8.50 BE18 - Wages - Train, Meeting 30.00 0


157



560.00 35.00 BE18 - Coach Credits 16.00 0

336.00 0.00 TB18 - Port-o-Lets 0.00 0

250.00 0.00 TB18 - Team Sideline 0.00 0


290.00 2.00 BE18 - Player Awards 145.00 0

880.00 5.50 BE18 - T-shirts 160.00 0

250.00 0.00 BE18 - 1st Aid M & S 0.00 0

125.00 25.00 BE18 - Staff T-shirts 5.00 0


1,000.00 0.00 BE18 - All Equip 0.00 0

Lacrosse - Youth03-300-901-000-3011-50000 50.00

50.00 5.00 BE18 - Coord Wages 10.00 0

Lacrosse - Youth03-300-901-000-3011-52000 7,250.00

6,750.00 135.00 BE18 - Contract - Spring Particpants 50.00 0

500.00 50.00 BE18 - Contract - Camp Participants 10.00 0

Lacrosse - Youth03-300-901-000-3011-53000 100.00

100.00 0.00 BE18 - M & S 0.00 0

Lacrosse - Youth03-300-901-000-3011-55000 400.00

300.00 150.00 BE18 - Goals 2.00 0

100.00 0.00 BE18 - Misc Equip 0.00 0

Soccer - Youth03-300-901-000-3015-50000 14,576.00

3,570.00 8.50 BE18 - S18 Staff Wages 420.00 0

2,200.00 11.00 BE18 - S18 Site Mgr Wages 200.00 0

748.00 8.50 BE18 - S18 Wages - Training 88.00 0

3,570.00 8.50 BE18 - F18 Staff Wages 420.00 0

2,200.00 11.00 BE18 - F18 Site Mgr Wages 200.00 0

748.00 8.50 BE18 - F18 Wages - Training 88.00 0

1,540.00 11.00 BE18 - LSS Staff Wages 140.00 0

Soccer - Youth03-300-901-000-3015-52000 9,493.00

7,000.00 35.00 BE18 - Coach Credits 200.00 0

1,200.00 20.00 BE18 - LSS Coach Credits 60.00 0

1,293.00 0.00 TB18 - Port-o-Lets 0.00 0

Soccer - Youth03-300-901-000-3015-53000 12,300.00

1,500.00 2.00 BE18 - Player Awards 750.00 0

8,800.00 5.50 BE18 - T-shirts 1,600.00 0

1,000.00 0.00 BE18 - 1st Aid M & S 0.00 0

500.00 25.00 BE18 - Staff T-shirts 20.00 0


158


500.00 0.00 BE18 - Team Sideline 0.00 0

Soccer - Youth03-300-901-000-3015-55000 12,250.00

250.00 0.00 BE18 - Corner Flags, Field Numbers 0.00 0

2,500.00 0.00 BE18 - Nets 0.00 0

1,500.00 0.00 BE18 - Equip 0.00 0

8,000.00 2,000.00 BE18 - Goals 4.00 0

Soccer - Adult03-300-901-000-3016-50000 630.00

315.00 10.50 BE18 - Spring Site Mgr Wages 30.00 0

315.00 10.50 BE18 - Fall Site Mgr Wages 30.00 0

Soccer - Adult03-300-901-000-3016-52000 7,536.00

3,600.00 150.00 BE18 - Spring Ref Wages 24.00 0

3,600.00 150.00 BE18 - Fall Ref Wages 24.00 0

336.00 0.00 T18 - Port-oLets 0.00 0

Soccer - Adult03-300-901-000-3016-53000 730.00

240.00 6.00 BE18 - Champ T-shirts 40.00 0

250.00 0.00 BE18 - 1st Aid M & S 0.00 0

240.00 60.00 BE18 - Match Balls 4.00 0

Soccer - Adult03-300-901-000-3016-55000 500.00

500.00 0.00 BE18 - Equip 0.00 0

Adult Team Sports03-300-901-000-3032-50000 1,530.00

630.00 10.50 BE18 - Site Mgr Wages 60.00 0

900.00 15.00 BE18 - Ref Wages 60.00 0

Adult Team Sports03-300-901-000-3032-52000 0.00


240.00 60.00 BE18 - Match Balls 4.00 0

240.00 6.00 BE18 - Champ T-shirt 40.00 0



250.00 0.00 BE18 - Port-O-Lets 0.00 0

500.00 0.00 BE18 - Equip 0.00 0

Volleyball - Youth03-300-901-000-3033-50000 880.00

880.00 11.00 BE18 - Site Mgr Wages 80.00 0


420.00 35.00 BE18 - Coach Credits 12.00 0


803.00 5.50 BE18 - T-shirts 146.00 0


50.00 25.00 BE18 - Staff Shirts 2.00 0


159


Volleyball - Youth03-300-901-000-3033-55000 2,010.00

450.00 45.00 BE18 - Game Balls 10.00 0

60.00 0.00 BE18 - Scoreboards 0.00 0

1,500.00 0.00 BE18 - Equip 0.00 0

All Star Sports03-300-901-000-3040-50000 100.00

100.00 10.00 TB18 - None 10.00 0

All Star Sports03-300-901-000-3040-52000 26,550.00

4,500.00 30.00 BE18 - Contracted Rate 150.00 0

22,050.00 49.00 BE18 - Contracted Rate 450.00 0

All Star Sports03-300-901-000-3040-53000 250.00

250.00 250.00 BE18 - Equip 1.00 0


8,000.00 0.00 TB18 - Off Hour Field care Crew 0.00 0


5,656.00 0.00 TB18 - Port-o-Lets 0.00 0


3,500.00 0.00 TB18 - Gate Parts for PP Ball Core 0.00 0


15,000.00 0.00 TB18 - Wide Area Mower 0.00 0

5,000.00 0.00 TB18 - Replacement Water Bib PP 0.00 0

Tennis - Youth03-300-901-200-3017-50000 800.00

800.00 10.00 BE18 - Staff Wages 80.00 0

Tennis - Youth03-300-901-200-3017-53000 250.00

50.00 25.00 BE18 - Staff T-shirts 2.00 0

200.00 0.00 BE18 - Misc M & S 0.00 0

Tennis - Youth03-300-901-200-3017-55000 200.00

200.00 0.00 BE18 - Equip 0.00 0


3,400.00 8.50 BE18 - Staff Wages 400.00 0

4,400.00 11.00 BE18 - Site Mgr Wages 400.00 0

578.00 8.50 BE18 - Wages - Train, Meetings 68.00 0

102.00 8.50 BE18 - Wages - Equip, Mailing 12.00 0

1,000.00 10.00 BE18 - Coord Wages 100.00 0


1,200.00 30.00 BE18 - Session II Coach Credits 40.00 0

900.00 30.00 BE18 - Session I Coach Credits 30.00 0


800.00 2.00 BE18 - Player Awards 400.00 0


160


3,520.00 5.50 BE18 - T-shirts 640.00 0

500.00 0.00 BE18 - 1st Aid M & S 0.00 0

500.00 25.00 BE18 - Staff T-shirts 20.00 0

500.00 0.00 BE18 - Team Sideline 0.00 0


2,000.00 0.00 BE18 - Equip 0.00 0

Basketball - Open Gym03-300-901-901-3012-50000 2,000.00

2,000.00 10.00 BE18 - Site Mgr Wages 200.00 0

Basketball - Open Gym03-300-901-901-3012-52000 0.00


250.00 0.00 BE18 - Misc M & S 1.00 0


250.00 0.00 BE18 - All Equip 0.00 0

Hockey - Youth03-300-901-901-3019-50000 2,460.00

770.00 11.00 BE18 - Site Mgr Wages 70.00 0

500.00 10.00 BE18 - Coord Wages 50.00 0

1,190.00 8.50 BE18 - Staff Wages 140.00 0

Hockey - Youth03-300-901-901-3019-52000 320.00

320.00 20.00 BE18 - Coach Credits 16.00 0

Hockey - Youth03-300-901-901-3019-53000 1,285.00

100.00 25.00 BE18 - Staff T-shirts 4.00 0

825.00 5.50 BE18 - T-shirts 150.00 0

260.00 2.00 BE18 - Player Awards 130.00 0


Hockey - Youth03-300-901-901-3019-55000 1,000.00

1,000.00 0.00 BE18 - Equip 0.00 0


1,500.00 25.00 BE18 - F18 Ref Wages 60.00 0

1,500.00 25.00 BE18 - W18 Ref Wages 60.00 0

420.00 10.50 BE18 - F18 Site Mgr Wages 40.00 0

420.00 10.50 BE18 - W18 Site Mgr Wages 40.00 0

Volleyball - Adult03-300-901-901-3021-52000 0.00

Volleyball - Adult03-300-901-901-3021-53000 460.00

240.00 6.00 BE18 - Champ T-shirts 40.00 0

100.00 0.00 BE18 - 1st Aid M & S 0.00 0

120.00 60.00 BE18 - Match Balls 2.00 0


250.00 0.00 BE18 - Equip 1.00 0


161


1,500.00 0.00 TB18 - New Standards for Thompson308 0.00 0

Athletics - Contracted Program03-300-901-901-3026-50000 250.00

250.00 10.00 BE18 - Coord Support 25.00 0

Athletics - Contracted Program03-300-901-901-3026-52000 13,894.00

3,150.00 63.00 BE18 - Rush Sch of Excellence Contracted Rate 50.00 0

1,344.00 112.00 BE18 - Rush Jr Academy Contracted Rate 12.00 0

2,400.00 32.00 BE18 - Archery Contracted Rate 75.00 0

1,500.00 100.00 BE18 - Archery Camp Contracted Rate 15.00 0

2,370.00 79.00 BE18 - 5 Star Contracted Rate 30.00 0

780.00 39.00 BE18 - Cheetah Contracted Rate 20.00 0

700.00 35.00 BE18 - Chiefs Contracted Rate 20.00 0

1,650.00 55.00 BE18 - Rush Camp Contracted Rate 30.00 0


100.00 0.00 BE18 - Misc M & S 0.00 0


100.00 0.00 BE18 - Equip 0.00 0

Community Gardens03-300-902-000-1003-53000 900.00

850.00 0.00 CME18 - Garden Compost 0.00 0

50.00 0.00 CME18 - Garden Stakes 0.00 0

Dance - Preschool03-300-903-300-4041-50000 22,300.00

7,000.00 0.00 RV18 - WS18 Wages 0.00 0

1,100.00 0.00 RV18 - S18 Wages 0.00 0

4,800.00 0.00 RV18 - F18 Wages 0.00 0

5,000.00 0.00 RV18 - WS18 & F18 Show Wages 0.00 0

2,000.00 0.00 RV18 - Meetings & Workshops 0.00 0

1,000.00 0.00 RV18 - FY18 Observation Hours 0.00 0

1,400.00 0.00 TB18 - Coord Wages 0.00 0

Dance - Preschool03-300-903-300-4041-52000 3,250.00

800.00 0.00 RV18 - F18 Show Rental Fee 0.00 0

400.00 0.00 RV18 - F18 Show Backdrop Fee 0.00 0

1,800.00 0.00 RV18 - WS18 Show Rental Fee 0.00 0

250.00 0.00 RV18 - F18 UDMA Seminar Fee 0.00 0

Dance - Preschool03-300-903-300-4041-53000 15,000.00

100.00 0.00 RV18 - S18 Dance Camp M & S 0.00 0

2,600.00 0.00 RV18 - WS18 & F18 Props, Poms, T-shirts 0.00 0

500.00 0.00 RV18 - WS18 & F18 Show Programs 0.00 0

200.00 0.00 RV18 - WS18 & F18 Show M & S 0.00 0


162


100.00 0.00 RV18 - Classroom M & S 0.00 0

500.00 0.00 RV18 - Staff T-shirts 0.00 0

11,000.00 0.00 RV18 - WS18 Costumes, Poms, T-shirts 0.00 0

Dance - Preschool03-300-903-300-4041-55000 430.00

30.00 0.00 RV18 - WS18 & F18 Show Music 0.00 0

300.00 0.00 RV18 - Replacement Cubbies 0.00 0

100.00 0.00 RV18 - Dance Class Dots 0.00 0

Dance - Youth03-300-903-300-4042-50000 18,435.00

8,000.00 0.00 RV18 - WS18 Wages 0.00 0

2,630.00 0.00 RV18 - S18 Wages 0.00 0

6,405.00 0.00 RV18 - F18 Wages 0.00 0

1,400.00 0.00 TB18 - Coord Wages 0.00 0

Dance - Youth03-300-903-300-4042-52000 3,000.00

800.00 0.00 RV18 - F18 Show Rental Fee 0.00 0

400.00 0.00 RV18 - F18 Show Backdrop Fee 0.00 0

1,800.00 0.00 RV18 - WS18 Show Rental Fee 0.00 0

Dance - Youth03-300-903-300-4042-53000 16,700.00

12,000.00 0.00 RV18 - WS18 Costumes, Poms, T-shirts 0.00 0

3,200.00 0.00 RV18 - F18 Props, Poms, T-shirts 0.00 0

500.00 0.00 RV18 - WS18 & F18 Show Programs 0.00 0

200.00 0.00 RV18 - WS18 & F18 Show M & S 0.00 0

100.00 0.00 RV18 - Classroom M & S 0.00 0

500.00 0.00 RV18 - Staff T-shirts 0.00 0

200.00 0.00 RV18 - Meeting M & S 0.00 0

Dance - Youth03-300-903-300-4042-55000 0.00

Dance - Adult03-300-903-300-4043-50000 1,560.00

720.00 0.00 RV18 - WS18 Wages 0.00 0

120.00 0.00 RB18 - S18 Wages 0.00 0

720.00 0.00 RV18 - F18 Wages 0.00 0

Dance - Adult03-300-903-300-4043-52000 0.00

Dance - Adult03-300-903-300-4043-53000 0.00

Dance - Private Lesson03-300-903-300-4047-50000 405.00

405.00 0.00 RV18 - Wages 0.00 0

Dance Company03-300-903-300-4048-50000 13,900.00

2,500.00 0.00 RV18 - Dream Wages 0.00 0

3,000.00 0.00 RV18 - Believe Wages 0.00 0

3,000.00 0.00 RV18 - Inspire Wages 0.00 0

1,900.00 0.00 RV18 - Performance Wages 0.00 0


163


500.00 0.00 RV18 - Staff Meetings 0.00 0

3,000.00 0.00 TB18 - Coord Wages 0.00 0

Dance Company03-300-903-300-4048-52000 7,345.00

5,120.00 0.00 RV18 - Competition Fees 0.00 0

2,100.00 0.00 RV18 - Performance Tickets 0.00 0

125.00 0.00 RV18 - Performance Parkng 0.00 0

Dance Company03-300-903-300-4048-53000 9,400.00

4,000.00 0.00 RV18 - Costumes 0.00 0

300.00 0.00 RV18 - F18 T-shirts 0.00 0

2,400.00 40.00 RV18 - Jackets 60.00 0

200.00 0.00 RV18 - Team Bonding M & S 0.00 0

100.00 0.00 RV18 - Meeting M & S 0.00 0

2,400.00 40.00 RV18 - Backpacks 60.00 0

Dance Company03-300-903-300-4048-55000 0.00

Dance Company - Sales Tax03-300-903-300-4048-57121 0.00

Aerobics03-300-904-000-4001-50000 25,000.00

10,000.00 0.00 KD18 - WS18 Wages 0.00 0

6,000.00 0.00 KD18 - S18 Wages 0.00 0

9,000.00 0.00 KD18 - F18 Wages 0.00 0

Aerobics03-300-904-000-4001-52000 800.00

800.00 100.00 KD18 - Instructor CEU Reimbursement 8.00 0

Aerobics03-300-904-000-4001-53000 50.00

50.00 0.00 KD18 - Binders, Cleaning Supplies 0.00 0

Aerobics03-300-904-000-4001-55000 600.00

350.00 0.00 KD18 - Equip Replacement 0.00 0

250.00 0.00 TB18 - Stability Balls 0.00 0


1,800.00 0.00 KD18 - Wages 0.00 0

Personal Trainer03-300-904-000-4002-52000 200.00




Aerobics - Senior03-300-904-000-4005-50000 5,000.00

2,000.00 0.00 KD18 - WS18 Wages 0.00 0

1,000.00 0.00 KD18 - S18 Wages 0.00 0

2,000.00 0.00 KD18 - F18 Wages 0.00 0

Yoga03-300-904-000-4006-50000 22,000.00

8,000.00 0.00 KD18 - F18 Wages 0.00 0


164


500.00 0.00 RV18 - Staff Meetings 0.00 0

3,000.00 0.00 TB18 - Coord Wages 0.00 0

Dance Company03-300-903-300-4048-52000 7,345.00

5,120.00 0.00 RV18 - Competition Fees 0.00 0

2,100.00 0.00 RV18 - Performance Tickets 0.00 0

125.00 0.00 RV18 - Performance Parkng 0.00 0

Dance Company03-300-903-300-4048-53000 9,400.00

4,000.00 0.00 RV18 - Costumes 0.00 0

300.00 0.00 RV18 - F18 T-shirts 0.00 0

2,400.00 40.00 RV18 - Jackets 60.00 0

200.00 0.00 RV18 - Team Bonding M & S 0.00 0

100.00 0.00 RV18 - Meeting M & S 0.00 0

2,400.00 40.00 RV18 - Backpacks 60.00 0

Dance Company03-300-903-300-4048-55000 0.00

Dance Company - Sales Tax03-300-903-300-4048-57121 0.00

Aerobics03-300-904-000-4001-50000 25,000.00

10,000.00 0.00 KD18 - WS18 Wages 0.00 0

6,000.00 0.00 KD18 - S18 Wages 0.00 0

9,000.00 0.00 KD18 - F18 Wages 0.00 0

Aerobics03-300-904-000-4001-52000 800.00


Aerobics03-300-904-000-4001-53000 50.00

50.00 0.00 KD18 - Binders, Cleaning Supplies 0.00 0

Aerobics03-300-904-000-4001-55000 600.00

350.00 0.00 KD18 - Equip Replacement 0.00 0

250.00 0.00 TB18 - Stability Balls 0.00 0


1,800.00 0.00 KD18 - Wages 0.00 0





Aerobics - Senior03-300-904-000-4005-50000 5,000.00

2,000.00 0.00 KD18 - WS18 Wages 0.00 0

1,000.00 0.00 KD18 - S18 Wages 0.00 0

2,000.00 0.00 KD18 - F18 Wages 0.00 0

Yoga03-300-904-000-4006-50000 22,000.00

8,000.00 0.00 KD18 - F18 Wages 0.00 0


165


8,000.00 0.00 KD18 - WS18 Wages 0.00 0

6,000.00 0.00 KD18 - S18 Wages 0.00 0

Yoga03-300-904-000-4006-52000 800.00


Yoga03-300-904-000-4006-53000 100.00

100.00 0.00 KD18 - Meeting M & S 0.00 0

Yoga03-300-904-000-4006-55000 1,200.00

1,200.00 0.00 KD18 - Aerial Equip 0.00 0

Fitness - Youth03-300-904-000-4007-50000 600.00

600.00 0.00 KD18 - Wages 0.00 0

Fitness - Youth03-300-904-000-4007-52000 4,900.00

4,900.00 0.00 KD18 - Contracted Wages 0.00 0

Fitness - Youth03-300-904-000-4007-53000 0.00

Cycling03-300-904-300-4003-50000 4,000.00

1,600.00 0.00 KD18 - WS18 Wages 0.00 0

1,000.00 0.00 KD18 - S18 Wages 0.00 0

1,400.00 0.00 KD18 - F18 Wages 0.00 0

Cycling03-300-904-300-4003-52000 1,000.00


900.00 0.00 KD18 - Annual Bike Maintenance 0.00 0

Cycling03-300-904-300-4003-53000 0.00

Cycling03-300-904-300-4003-55000 0.00

Gymnastics Staff03-300-905-300-0000-50102 92,595.00

92,595.00 0.00 NZ18 - Gymnastics Wages 0.00 0


19,500.00 0.00 JMcF18 - PT Coord Wages 0.00 0

60,000.00 0.00 JMcF18 - Rec Staff Coach Wages 0.00 0

Gymnastics - Recreational03-300-905-300-5000-52000 0.00


250.00 0.00 JMcF18 - Staff T-shirts, Rec Coaches 0.00 0

500.00 0.00 JMcF18 - Binders, Markers, Stamps, Divider Sheets, Stamps 0.00 0

800.00 0.00 JMcF18 - 1st Aid Supplies 0.00 0


1,200.00 400.00 JMcF18 - Panel Mats 3.00 0

1,200.00 0.00 JMcF18 - Incline Mat 0.00 0

3,250.00 0.00 JMcF18 - Landing Mat 0.00 0

200.00 0.00 JMcF18 - Floor Beam 0.00 0

500.00 0.00 JMcF18 - Misc Equip Repairs 0.00 0


166


170.00 85.00 JMcF18 - Speed Bumps 2.00 0


3,163.00 0.00 JMcF18 - Training Certifications 0.00 0

Team Oswego Support Group03-300-905-300-5001-50000 0.00

Gymnastics Purchase Expense03-300-905-300-5002-52000 7,200.00

7,200.00 180.00 JMcF18 - Uniforms New Gymnast Girls 40.00 0

Gymnastics - Team03-300-905-300-5003-50000 79,800.00

79,800.00 0.00 JMcF18 - PT Coach Wages 0.00 0

Gymnastics - Team03-300-905-300-5003-52000 400.00

400.00 0.00 JMcF18 - Mock Meet Judge 0.00 0

Gymnastics - Team03-300-905-300-5003-53000 1,564.00

168.00 0.00 JMcF18 - T-shirts 0.00 0

1,396.00 0.00 JMcF18 - Chalk, Tape, Grips 0.00 0

Gymnastics - Team03-300-905-300-5003-55000 24,500.00

1,000.00 0.00 JMcF18 - Misc Equip Repairs 0.00 0

3,000.00 0.00 JMcF18 - High Beam 0.00 0

20,000.00 0.00 TB18 - Exercise Bikes 0.00 0

500.00 0.00 JMcF18 - Weights 0.00 0

Gymnastics - Team & Conference03-300-905-300-5003-57000 10,587.00

160.00 0.00 JMcF18 - USAG Club Membership 0.00 0

50.00 0.00 JMcF18 - AAU Club Membership 0.00 0

772.00 0.00 JMcF18 - AAU, USAG & Excel Memberships 0.00 0

200.00 0.00 JMcF18 - USAG Background Checks 0.00 0

260.00 0.00 JMcF18 - USAG Safety Certification 0.00 0

7,892.00 0.00 JMcF18 - Congress 0.00 0

1,253.00 0.00 JMcF18 - USAG Coach Clinics 0.00 0

Gymnastics - Away Meets03-300-905-300-5004-50000 0.00

Gymnastics - Away Meet Fees03-300-905-300-5004-52000 44,110.00

22,750.00 0.00 JMcF18 - USAG Girls 0.00 0

15,240.00 0.00 JMcF18 - Excel 0.00 0

6,120.00 0.00 JMcF18 - AAU 0.00 0

Gymnastics - Away Meet Expense03-300-905-300-5004-53000 6,825.00

4,050.00 0.00 JMcF18 - USAG Girls Per Diems, Mileage, Travel 0.00 0

2,225.00 0.00 JMcF18 - Excel Per Diems, Mileage, Travel 0.00 0

550.00 0.00 JMcF18 - AAU Per Diems, Mileage, Travel 0.00 0

Gymnastics - Private Lessons03-300-905-300-5005-50000 1,400.00

1,400.00 0.00 JMcF18 - Wages 0.00 0

Gymnastics - Private Lessons03-300-905-300-5005-52000 0.00


167


Gymnastics - Private Lessons03-300-905-300-5005-53000 0.00

Science For Kids03-300-906-000-1010-50000 2,399.00

2,399.00 0.00 JG18 - Staff Wages 0.00 0

Science For Kids03-300-906-000-1010-52000 4,340.00

4,340.00 0.00 JG18 - Lego Robotics, Bricks 4 Kidz Fees 0.00 0

Science For Kids03-300-906-000-1010-53000 156.00

156.00 0.00 JG18 - M & S 0.00 0

Science for Kids03-300-906-000-1010-55000 0.00

Personal Development - Youth03-300-906-000-1012-50000 0.00

Personal Development - Youth03-300-906-000-1012-52000 3,680.00

3,680.00 0.00 JG18 - Magic, Inline Skating, Afterschool Enrichment Solutions F 0.00 0

Personal Development - Youth03-300-906-000-1012-53000 0.00

Music - Preschool03-300-906-000-6009-50000 1,200.00

1,200.00 0.00 JG18 - Staff Wages 0.00 0

Music - Preschool03-300-906-000-6009-52000 5,636.00

5,636.00 0.00 JG18 - Kid Rock Fees 0.00 0

Music - Preschool03-300-906-000-6009-53000 168.00

168.00 0.00 JG18 - Piano Books, Flashcards, Preschool Music Supplies 0.00 0

Music - Preschool03-300-906-000-6009-55000 0.00


41,366.00 0.00 JG18 - Staff Wages 0.00 0

Arts & Crafts - Youth03-300-906-000-6011-52000 150.00

150.00 0.00 JG18 - Pool Use 0.00 0


2,187.00 0.00 JG18 - Program M & S 0.00 0

Arts & Crafts - Youth03-300-906-000-6011-55000 350.00

350.00 0.00 JG18 - Program Equip 0.00 0

Home School Program03-300-906-000-6012-50000 234.00

234.00 0.00 JG18 - Staff Wages 0.00 0


560.00 0.00 JG18 - Sewing Contractor Fees 0.00 0


128.00 0.00 JG18 - Replenish 4-H Bin Materials 0.00 0

KC Staff03-300-907-000-0000-50102 249,290.00

249,290.00 0.00 NZ18 - KC Wages 0.00 0

Telephone - KC03-300-907-000-0000-54101 6,000.00

6,000.00 0.00 CG18 - KC Cell Phone Services 0.00 0

KC - Summer03-300-907-000-6005-50000 155,773.00

150,118.00 0.00 CG18 - PT Wages 0.00 0

5,655.00 0.00 NZ18 - PT Wages 0.00 0


168


KC - Summer03-300-907-000-6005-52000 39,657.00

1,797.00 0.00 CG18 - Bus Lease Costs 0.00 0

13,500.00 0.00 CG18 - Field Trips 0.00 0

12,500.00 0.00 CG18 - Pool Costs 0.00 0

11,000.00 0.00 CG18 - SD308 Transportation 0.00 0

500.00 0.00 CG18 - Bus Maintenance 0.00 0

135.00 0.00 CG18 - SD308 Kitchen Maintenance 0.00 0

225.00 0.00 CG18 - SD308 Summer Energy Cost 0.00 0

KC - Summer03-300-907-000-6005-53000 23,309.00

18,563.00 0.00 CG18 - Food 0.00 0

2,000.00 0.00 CG18 - Paper Product Supplies 0.00 0

1,496.00 0.00 CG18 - Activity Supplies 0.00 0

250.00 0.00 CG18 - Participant T-Shirts 0.00 0

1,000.00 0.00 CG18 - Staff T-Shirts 0.00 0

KC - Summer03-300-907-000-6005-55000 1,800.00

500.00 0.00 CG18 - Bus Parts 0.00 0

1,000.00 0.00 CG18 - Appliances 0.00 0

300.00 0.00 CG18 - Gym Equipment 0.00 0

KC - Summer School Share03-300-907-000-6005-57000 18,000.00

18,000.00 0.00 CG18 - SD308 School Share 0.00 0

KC03-300-907-000-6006-50000 428,131.00

411,166.00 0.00 CG18 - PT Wages 0.00 0

16,965.00 0.00 NZ18 - PT Wages 0.00 0

KC03-300-907-000-6006-52000 64,501.00

26,700.00 0.00 CG18 - Field Trips 0.00 0

18,000.00 0.00 CG18 - SD308 Transportation 0.00 0

4,000.00 0.00 CG18 - On-Site Contractors 0.00 0

3,959.00 0.00 CG18 - Permits & Certificates 0.00 0

1,620.00 0.00 CG18 - SD308 Kitchen Maintenance 0.00 0

2,800.00 0.00 CG18 - Bus Maintenance 0.00 0

4,325.00 0.00 CG18 - TimePro 0.00 0

2,750.00 0.00 CG18 - Epact Online Forms 0.00 0

220.00 0.00 CG18 - When To Work Scheduling Software 0.00 0

27.00 0.00 CG18 - Itunes Storage 0.00 0

100.00 0.00 CG18 - Rainout Notification 0.00 0

KC03-300-907-000-6006-53000 61,690.00

50,250.00 0.00 CG18 - Food 0.00 0


169


1,300.00 0.00 CG18 - Start-Up Supplies 0.00 0

6,400.00 0.00 CG18 - Activity Supplies 0.00 0

500.00 0.00 CG18 - T-Shirts 0.00 0

3,240.00 0.00 CG18 - Paper Product Supplies 0.00 0

KC03-300-907-000-6006-55000 10,100.00

1,500.00 0.00 CG18 - Bus Parts 0.00 0

3,000.00 0.00 CG18 - Gym Equipment 0.00 0

3,000.00 0.00 CG18 - Appliances 0.00 0

2,600.00 0.00 CG18 - Start-Up Equipment 0.00 0

KC - School Share03-300-907-000-6006-57000 185,000.00

185,000.00 0.00 CG18 - SD308 School Share 0.00 0



KC - JR Summer03-300-907-400-6003-50000 60,990.00

60,990.00 0.00 CG18 - PT Wages 0.00 0

KC - JR Summer03-300-907-400-6003-52000 9,250.00

5,250.00 0.00 CG18 - Pool Costs 0.00 0

4,000.00 0.00 CG18 - Field Trips 0.00 0

KC - JR Summer03-300-907-400-6003-53000 8,368.00

200.00 0.00 CG18 - Paper Product Supplies 0.00 0

605.00 0.00 CG18 - Activity Supplies 0.00 0

7,563.00 0.00 CG18 - Food 0.00 0

KC - JR Summer03-300-907-400-6003-55000 500.00

500.00 0.00 CG18 - Gym & Kitchen Equipment 0.00 0

KC - JR03-300-907-400-6004-50000 70,104.00

70,104.00 0.00 CG18 - PT Wages 0.00 0

KC - JR03-300-907-400-6004-52000 3,150.00

500.00 0.00 CG18 - Permits & Certificates 0.00 0

400.00 0.00 CG18 - On-Site Contractors 0.00 0

500.00 0.00 CG18 - SD308 Transportation 0.00 0

1,750.00 0.00 CG18 - Field Trips 0.00 0

KC - JR03-300-907-400-6004-53000 8,148.00

200.00 0.00 CG18 - Paper Product Supplies 0.00 0

800.00 0.00 CG18 - Activity Supplies 0.00 0

50.00 0.00 CG18 - Start-Up Supplies 0.00 0

7,098.00 0.00 CG18 - Food 0.00 0

KC - JR03-300-907-400-6004-55000 3,275.00

2,700.00 0.00 CG18 - Under Counter Cooler 0.00 0


170


500.00 0.00 CG18 - Large Motor Skill Equipment 0.00 0

75.00 0.00 CG18 - Start-Up Equipment 0.00 0

Preschool03-300-911-000-6000-50000 209,988.00

209,988.00 0.00 NZ18 - Staff Wages 0.00 0

Preschool03-300-911-000-6000-52000 1,000.00

1,000.00 0.00 KC18 - Contracted Service Fees 0.00 0

Preschool03-300-911-000-6000-53000 4,285.00

4,285.00 0.00 KC18 - M & S 0.00 0

Preschool03-300-911-000-6000-55000 1,900.00

1,900.00 0.00 KC18 - Equip 0.00 0

Teen Programming03-300-913-000-1022-50000 2,873.00

2,873.00 0.00 JG18 - Staff Wages 0.00 0

Teen Programming03-300-913-000-1022-52000 856.00

856.00 0.00 JG18 - Admissions 0.00 0


493.00 0.00 JG18 - Babysitting Training, CIT M & S 0.00 0


25.00 0.00 JG18 - Babysitting Training Equip 0.00 0





Sales Tax - Special Events03-300-915-000-0000-57121 0.00

Grants - Country Market03-300-915-000-0000-57300 0.00

PrairieFest-Race03-300-915-000-9001-50000 219.00

99.00 11.00 KV18 - Event Staffing 9.00 0

120.00 12.00 KV18 - Event Coordination 10.00 0


1,500.00 0.00 KV18 - Timing Company 0.00 0


500.00 0.00 KV18 - Race Medals 0.00 0

250.00 0.00 KV18 - Race Marketing Brochures & Postcards 0.00 0

3,650.00 0.00 KV18 - Participant & Volunteer T-shirts 0.00 0

225.00 0.00 KV18 - Fruit & Cups 0.00 0

350.00 0.00 KV18 - Finisher Ribbons 0.00 0

100.00 0.00 KV18 - Bibs 0.00 0

Country Market03-300-915-000-9002-50000 2,233.00

2,233.00 0.00 CV18 - Event Staff Wages 0.00 0

Country Market03-300-915-000-9002-52000 1,515.00


171


30.00 0.00 CV18 - Local Harvest Listing 0.00 0

535.00 0.00 CV18 - Daily Herald 0.00 0

200.00 0.00 CV18 - Facebook Boost 0.00 0

250.00 125.00 CV18 - Farmers Market Forum 2.00 0

150.00 0.00 CV18 - Rack Piece 0.00 0

150.00 25.00 CV18 - Banners 6.00 0

200.00 50.00 CV18 - Entertainment 4.00 0

Country Market03-300-915-000-9002-53000 850.00

300.00 150.00 CV18 - Display Materials 2.00 0

100.00 0.00 CV18 - Healthy Heroes Giveaways 0.00 0

400.00 0.00 CV18 - Opening Day Giveaway 0.00 0

50.00 0.00 CV18 - Table Cloths 0.00 0

Country Market03-300-915-000-9002-55000 0.00


242.00 5.50 KV18 - Puddle Jumpers, Pig Pen Event Staff 44.00 0

330.00 33.00 KV18 - Flashlight Staff 10.00 0

352.00 44.00 KV18 - Fort Building Staff 8.00 0

130.00 0.00 CV18 - Project Greenway Event Staff Wages 0.00 0

132.00 33.00 KV18 - Happy Noon Year Staff 4.00 0

Special Events - Varied03-300-915-000-9004-52000 525.00

225.00 0.00 KV18 - Dirt for Puddle Jumpers, Pig Pen Event 0.00 0

200.00 150.00 CV18 - Project Greenway Prizes 0.00 0

100.00 0.00 KV18 - Happy Noon Year DJ 0.00 0


200.00 0.00 KV18 - Lumber for Fort Building 0.00 0

550.00 0.00 KV18 - Flashlight Egg Hunt Prizes 0.00 0

100.00 0.00 KV18 - Puddle Jumpers, Pig Pen Cleaning Supplies 0.00 0

20.00 0.00 CV18 - Project Greenway Display 0.00 0

8.00 0.00 CV18 - Project Greenway Ribbons 0.00 0

300.00 0.00 KV18 - Flashlight Goodie Bag Candy 0.00 0

200.00 0.00 KV18 - Flashlight Empty Egg Replacement 0.00 0

100.00 0.00 KV18 - Fort Building Supplies 0.00 0

100.00 0.00 KV18 - Happy Noon Year Supplies 0.00 0

30.00 0.00 CV18 - Project Greenway Stamp 0.00 0

60.00 10.00 CV18 - Project Greenway Small Prize 6.00 0

100.00 5.00 KV18 - Happy Noon Year Pizzas 20.00 0

Intergenerational Events03-300-915-000-9005-50000 921.00


172


66.00 33.00 KV18 - Fishing with Dad Staff 2.00 0

132.00 44.00 KV18 - Daddy Daughter Dance Staff 3.00 0

231.00 33.00 KV18 - Daddy Dance & Doughnuts Staff 7.00 0

280.00 40.00 KV18 - Big Pig Staff 7.00 0

80.00 40.00 KV18 - Father Child Four Square Staff 2.00 0

132.00 33.00 KV18 - Mother Son Dance Staffing 4.00 0


300.00 0.00 KV18 - Prize Tickets - Big Pig Tourney 0.00 0

125.00 0.00 KV18 - Daddy Dance Doughnuts Dance Instruction 0.00 0

400.00 0.00 KV18 - Daddy Daughter Dance Catering 0.00 0

125.00 0.00 KV18 - Daddy Daughter Dance Instruction 0.00 0

25.00 0.00 KV18 - Father Child Four Square Prizes 0.00 0

150.00 0.00 KV18 - Mother Son Dance Instruction 0.00 0


400.00 5.00 KV18 - Big Pig T-shirts 80.00 0

60.00 0.00 KV18 - Big Pig Food Supplies 0.00 0

200.00 0.00 KV18 - Daddy Dance Doughnuts Breakfast Supplies 0.00 0

150.00 0.00 KV18 - Daddy Daughter Dance Craft Supplies 0.00 0

360.00 9.00 KV18 - Fishing with Dad Sweatshirts 40.00 0

125.00 0.00 KV18 - Fishing with Dad Cookout Breakfast Supplies 0.00 0

200.00 5.00 KV18 - Father Child Four Square Tourney Giveaways 40.00 0

100.00 0.00 KV18 - Father Child Four Square Prizes 0.00 0

300.00 0.00 KV18 - Mother Son Dance Food 0.00 0

100.00 0.00 KV18 - Mother Son Dance Decorations 0.00 0

100.00 0.00 KV18 - Mother Son Dance Craft Supplies 0.00 0

Holiday Express03-300-915-000-9006-50000 2,976.00

480.00 15.00 KV18 - Ops On-Site 32.00 0

1,536.00 48.00 KV18 - Event Staffing 32.00 0

960.00 30.00 KV18 - Operations Set-Up for Event 32.00 0

Holiday Express03-300-915-000-9006-52000 14,420.00

3,200.00 0.00 KV18 - Reindeer Rental 0.00 0

5,500.00 0.00 KV18 - Trolley Rental 0.00 0

2,000.00 0.00 KV18 - Tent Rental 0.00 0

720.00 0.00 KV18 - Engagement Fees - Real Santa 0.00 0

2,000.00 0.00 KV18 - Village Grind Beverage Costs 1.00 0

800.00 0.00 KV18 - Power 0.00 0

200.00 0.00 KV18 - Lego Train Demonstration 0.00 0


173


Holiday Express03-300-915-000-9006-53000 4,100.00

800.00 0.00 KV18 - Printing Tickets & Songbooks 0.00 0

400.00 0.00 KV18 - Outdoor Decorations 0.00 0

200.00 0.00 KV18 - Reindeer Lodging 0.00 0

1,500.00 0.00 KV18 - Cookies, Candy 0.00 0

200.00 0.00 KV18 - Craft Supplies 0.00 0

1,000.00 1.00 KV18 - Silver Bells 1,000.00 0

Holiday Express03-300-915-000-9006-55000 0.00


800.00 20.00 KV18 - Monday Miles Staffing 40.00 0

308.00 77.00 KV18 - Spring Trail Run Staffing 4.00 0

264.00 88.00 KV18 - IronFam Staffing 3.00 0

Special Athletic Events03-300-915-000-9007-52000 632.00

500.00 0.00 KV18 - SpringTrail Run Timekeepers 0.00 0

132.00 0.00 KV18 - Port-A-Potties 0.00 0


400.00 5.00 KV18 - Monday Miles T-shirts 80.00 0

100.00 0.00 KV18 - Monday Miles Signage, Safety Pins, Spray Paint 0.00 0

1,500.00 10.00 KV18 - Spring Trail Run Apparel Piece 150.00 0

250.00 0.00 KV18 - Spring Trail Run Signage, Flags 0.00 0

250.00 0.00 KV18 - Spring Trail Run Post Race Refreshments 0.00 0

500.00 0.00 KV18 - Monday Miles Wristbands 0.00 0

400.00 8.00 KV18 - IronFam Race Apparel 50.00 0

100.00 2.00 KV18 - IronFam Post Race Refreshments 50.00 0

110.00 0.00 KV18 - IronFam Signage, Course Flags, Paint, Ice 0.00 0

Gobbler Hobbler03-300-915-000-9009-50000 275.00


Gobbler Hobbler03-300-915-000-9009-52000 4,700.00

600.00 100.00 KV18 - Oswego Police Security 6.00 0

550.00 0.00 KV18 - Port-O-Potties Rental 0.00 0

2,500.00 2.50 KV18 - Chip Timing Company 1,000.00 0

500.00 0.00 KV18 - School Rental Fees 0.00 0

550.00 0.00 KV18 - Chicago Sports Media 0.00 0

Gobbler Hobbler03-300-915-000-9009-53000 15,927.00

12,977.00 9.50 KV18 - Hoodie Sweatshirts 1,366.00 0

1,000.00 0.00 KV18 - New Custom Awards 0.00 0

300.00 0.00 KV18 - Pancake Supplies 0.00 0


174


200.00 0.00 KV18 - Bibs 0.00 0

500.00 0.00 KV18 - Finisher Ribbons 0.00 0

950.00 9.50 KV18 - Volunteer Hoodies 100.00 0

Kids Triathlon03-300-915-000-9011-50000 330.00


Kids Triathlon03-300-915-000-9011-52000 500.00

500.00 0.00 KV18 - Timing Company 0.00 0

Kids Triathlon03-300-915-000-9011-53000 3,070.00

65.00 0.00 KV18 - Signs 0.00 0

100.00 0.00 KV18 - Race Bibs 0.00 0

210.00 0.00 KV18 - Race Brochures, Printing 0.00 0

215.00 0.00 KV18 - Refreshments 0.00 0

2,100.00 0.00 KV18 - Long Sleeve T-shirts 0.00 0

230.00 0.00 KV18 - Awards 0.00 0

150.00 0.00 KV18 - Ribbons 0.00 0

Free Events03-300-915-000-9014-50000 132.00


Free Events03-300-915-000-9014-52000 2,500.00

2,000.00 1,000.00 KV18 - Entertainment 2.00 0

500.00 500.00 KV18 - Entertainment 1.00 0

Free Events03-300-915-000-9014-53000 150.00

150.00 50.00 KV18 - Refreshment Supplies 3.00 0

Park After Dark03-300-915-000-9016-50000 738.00

738.00 0.00 CV18 - Event Staff Wages 0.00 0

Park After Dark03-300-915-000-9016-52000 700.00

700.00 350.00 CV18 - Bus Rental 2.00 0

Park After Dark03-300-915-000-9016-53000 1,500.00

100.00 0.00 CV18 - Costumes & Makeup 0.00 0

100.00 0.00 CV18 - Props & Set 0.00 0

1,200.00 4.00 CV18 - Giveaway 300.00 0

100.00 5.00 CV18 - Pizza 20.00 0

Monster Mash Bash03-300-915-901-9008-50000 160.00



434.00 434.00 KV18 - Bouncetown Rental 1.00 0

590.00 590.00 KV18 - Oswego High School Rental 1.00 0


250.00 0.00 KV18 - Candy Prizes 0.00 0


175


50.00 0.00 KV18 - Small Prizes 0.00 0

800.00 0.00 KV18 - Large Prizes 0.00 0

Brew at the Bridge03-300-915-939-9013-50000 2,400.00

960.00 40.00 KV18 - Staffing First Shift 24.00 0

1,200.00 50.00 KV18 - Staffing Second Shift 24.00 0

160.00 40.00 KV18 - Home Brew Contest Staffing Event 4.00 0

80.00 40.00 KV18 - Home Brew Contest Staffing Prep 2.00 0


840.00 70.00 KV18 - Rental of Toilets & Handwashing Stations 12.00 0

3,000.00 1,000.00 KV18 - Musical Entertainment 3.00 0

1,500.00 0.00 KV18 - Sound Production 0.00 0

750.00 0.00 KV18 - Fencing 0.00 0

3,500.00 0.00 KV18 - Rental of Tents & Tables 0.00 0

400.00 0.00 KV18 - Police Security Contract 0.00 0

1,000.00 0.00 KV18 - Ice 0.00 0

1,000.00 0.00 KV18 - Marketing Ads 0.00 0

120.00 20.00 KV18 - Home Brew Contest Food - Judges & Stewards 6.00 0


660.00 5.50 KV18 - Event T-shirts 120.00 0

4,120.00 0.00 KV18 - Glasses 0.00 0

50.00 0.00 KV18 - Illinois Liquor License 0.00 0

25.00 0.00 KV18 - Illinois Home Brew Liquor License 0.00 0

500.00 0.00 KV18 - Printing of Brew Guide 0.00 0

12,000.00 200.00 KV18 - Kegs from Breweries 60.00 0

200.00 0.00 KV18 - Home Brew Contest Setup Supplies 0.00 0

75.00 5.00 KV18 - Home Brew Contest Awards 15.00 0

150.00 0.00 KV18 - Staff, Volunteer Supplies 0.00 0

240.00 6.00 KV18 - Lunch for Brewing Companies 40.00 0

Brew at the Bridge03-300-915-939-9013-55000 300.00

300.00 0.00 KV18 - Grass Seed - Hudson Crossing 0.00 0

Brew at the Bridge03-300-915-939-9013-57000 0.00

Brew at the Bridge - Sales Tax03-300-915-939-9013-57121 3,889.00

3,889.00 0.00 NZ18 - Oswego Sales Tax 8.5% 0.00 0

PrairieFest-Management03-300-915-944-9000-50000 29,083.00

29,083.00 0.00 NZ18 - PFest Mgmt Salaries 0.00 0

PrairieFest-Labor03-300-915-944-9000-50902 40,000.00

40,000.00 0.00 KV18 - OPD Staffing 0.00 0

PrairieFest-Entertain NonMusic03-300-915-944-9000-52900 14,000.00


176


14,000.00 0.00 KV18 - Main Family Entertainment Act 0.00 0

PrairieFest-Childrens Events03-300-915-944-9000-52901 200.00

200.00 0.00 KV18 - Children Events 0.00 0

PrairieFest-Sponsors03-300-915-944-9000-52902 1,800.00

1,800.00 0.00 KV18 - Sip & Savor Partner Event 0.00 0

PrairieFest-Sponsors Printing03-300-915-944-9000-52903 1,500.00

1,500.00 0.00 KV18 - New Partner Signage 0.00 0

PrairieFest-Craft & Bus Expo03-300-915-944-9000-52908 100.00

100.00 0.00 KV18 - Expo Necessary Rentals 0.00 0

PrairieFest-Parade Entries03-300-915-944-9000-52910 2,000.00

2,000.00 0.00 KV18 - Paid Parade Entertainment 0.00 0

PrairieFest-Equipment Services03-300-915-944-9000-52913 48,000.00

48,000.00 0.00 KV18 - Generators, Tents, Potties, Grease Removal, Carts, Sound 0.00 0

PrairieFest-Printing03-300-915-944-9000-52914 5,500.00

5,500.00 0.00 KV18 - Event Brochures 0.00 0

PrairieFest-Staff Development03-300-915-944-9000-52915 50.00

50.00 0.00 KV18 - IFEA Online Resources, Event Planning Tools 0.00 0

PrairieFest-Music03-300-915-944-9000-52916 80,000.00

80,000.00 0.00 KV18 - Entertainment 0.00 0

PrairieFest-Publicity03-300-915-944-9000-52917 550.00

550.00 0.00 KV18 - Ads Throughout Region 0.00 0

PrairieFest-T-Shirts03-300-915-944-9000-52922 4,500.00

2,000.00 0.00 KV18 - Volunteer T-shirts 0.00 0

2,500.00 0.00 KV18 - Staff T-shirts 0.00 0

PrairieFest-Security03-300-915-944-9000-52924 12,500.00

12,500.00 0.00 KV18 - Oswego Police Security 0.00 0

PrairieFest-Volunteer Recognit03-300-915-944-9000-52925 50.00

50.00 0.00 KV18 - Volunteer Organization & Signage 0.00 0

PrairieFest-Entertainment03-300-915-944-9000-52926 200.00

200.00 0.00 KV18 - Smaller Acts 0.00 0

PrairieFest-Childrens Events03-300-915-944-9000-53901 100.00

100.00 0.00 KV18 - Children Events 0.00 0

PrairieFest-Concessions03-300-915-944-9000-53904 20,000.00

20,000.00 0.00 KV18 - Beverage Purchases 0.00 0

PrairieFest-Vendor Expo03-300-915-944-9000-53908 100.00

100.00 0.00 KV18 - Vendor Expenses 0.00 0

PrairieFest-Parade03-300-915-944-9000-53910 500.00

500.00 0.00 KV18 - OPD Float Supplies, Parade Coordination Signage 0.00 0

PrairieFest-Food Vendors03-300-915-944-9000-53912 100.00


177


100.00 0.00 KV18 - Food Vendors 0.00 0

PrairieFest-Maintenance03-300-915-944-9000-53913 5,000.00

5,000.00 0.00 KV18 - Maintenance 0.00 0

PrairieFest-Publicity03-300-915-944-9000-53917 750.00

750.00 0.00 KV18 - Photography, Banners Promoting Event 0.00 0

PrairieFest-Event Supplies03-300-915-944-9000-53923 1,250.00

1,250.00 0.00 KV18 - Info Booth Supplies, Band Rider, Aprons 0.00 0

PrairieFest-Volunteer Recognit03-300-915-944-9000-53925 2,700.00

2,700.00 2,700.00 GB18 - HQ Food & Safety 0.00 0

PrairieFest-Equipment03-300-915-944-9000-55901 0.00

PrairieFest-Sales Tax03-300-915-944-9000-57121 6,970.00


Limelight03-300-916-000-1014-50000 37,602.00

3,333.00 0.00 CV18 - WS18 Instructor Wages 0.00 0

2,300.00 0.00 CV18 - WS18 Directors for One Acts plus 4 Radio Plays 0.00 0

2,535.00 0.00 CV18 - WS18 PT Admin Wages 0.00 0

3,010.00 0.00 CV18 - S18 Instructor Wages 0.00 0

9,575.00 0.00 CV18 - S18 Directors & Artistic Staff for 4 Full Length Producti 0.00 0

7,911.00 0.00 CV18 - S18 PT Admin Wages 0.00 0

3,181.00 0.00 CV18 - F18 Instructor Wages 0.00 0

2,800.00 0.00 CV18 - F18 Directors for Fall Show, Holiday Radio Show, plus 4 R 0.00 0

2,811.00 0.00 CV18 - F18 PT Admin Wages 0.00 0

146.00 0.00 CV18 - WS18 Short Play Fest Staff 0.00 0

Limelight03-300-916-000-1014-52000 27,978.00

743.00 0.00 CV18 - WS18 308 Custodial Fee, Staffing, Rights & Royalties, Pub 0.00 0

17,916.00 0.00 CV18 - S18 308 Custodial Fee, Staffing, Rights & Royalties, Publ 0.00 0

969.00 0.00 CV18 - F18 308 Custodial Fee, Staffing, Rights & Royalties, Publ 0.00 0

2,000.00 0.00 CV18 - WS18 Performance Venue Rental 0.00 0

4,000.00 0.00 CV18 - S18 Performance Venue Rental 0.00 0

2,000.00 0.00 CV18 - F18 Performance Venue Rental 0.00 0

100.00 0.00 CV18 - WS18 Short Play Fest Judge 0.00 0

250.00 0.00 CV18 - Web Hosting 0.00 0

Limelight03-300-916-000-1014-53000 7,779.00

126.00 0.00 CV18 - WS18 Classes M & S 0.00 0

705.00 0.00 CV18 - WS18 Shows M & S 0.00 0

540.00 0.00 CV18 - S18 Classes M & S 0.00 0

5,118.00 0.00 CV18 - S18 Shows M & S 0.00 0

144.00 0.00 CV18 - F18 Classes M & S 0.00 0


178


980.00 0.00 CV18 - F18 Shows M & S 0.00 0

166.00 0.00 CV18 - F18 Short Play Fest M & S 0.00 0

Limelight03-300-916-000-1014-55000 400.00

400.00 0.00 CV18 - Microphones 0.00 0

Limelight - Sales Tax03-300-916-000-1014-57121 128.00


Animal Interests03-300-917-000-1005-52000 530.00

530.00 0.00 RV18 - Contractor Fee 0.00 0

CPR03-300-917-000-1008-52000 1,320.00

550.00 0.00 RV18 - WS18 Contractor Fee 0.00 0

330.00 0.00 RV18 - S18 Contractor Fee 0.00 0

440.00 0.00 RV18 - F18 Contractor Fee 0.00 0

CPR03-300-917-000-1008-53000 0.00

Personal Development - Adult03-300-917-000-1013-50000 1,100.00

450.00 0.00 KD18 - WS18 Wages 0.00 0

250.00 0.00 KD18 - S18 Wages 0.00 0

400.00 0.00 KD18 - F18 Wages 0.00 0

Personal Development - Adult03-300-917-000-1013-52000 0.00

Personal Development - Adult03-300-917-000-1013-53000 150.00

150.00 0.00 KD18 - Kids In Kitchen M & S 0.00 0

Arts & Crafts - Adult03-300-917-000-1017-50000 600.00

300.00 0.00 KD18 - S18 Wages 0.00 0

300.00 0.00 KD18 - F18 Wages 0.00 0

Arts & Crafts - Adult03-300-917-000-1017-52000 4,000.00

1,500.00 0.00 KD18 - WS18 Contracted Wages 0.00 0

1,500.00 0.00 KD18 - F18 Contracted Wages 0.00 0

1,000.00 0.00 KD18 - S18 Contracted Wages 0.00 0

Arts & Crafts - Adult03-300-917-000-1017-53000 200.00

200.00 0.00 KD18 - Knitting & Crochet M & S 0.00 0

Music Programming03-300-917-000-6010-50000 0.00

Music Programming03-300-917-000-6010-52000 4,100.00

2,050.00 0.00 RV18 - WS18 Contractor Fee 0.00 0

1,025.00 0.00 RV18 - S18 Contractor Fee 0.00 0

1,025.00 0.00 RV18 - F18 Contractor Fee 0.00 0

Karate03-300-917-200-3024-50000 0.00

Karate03-300-917-200-3024-52000 21,030.00

9,900.00 0.00 RV18 - WS18 Contractor Fee 0.00 0

5,050.00 0.00 RV18 - S18 Contractor Fee 0.00 0


179


6,080.00 0.00 RV18 - F18 Contractor Fee 0.00 0

Karate03-300-917-200-3024-53000 0.00



Expense Total:

5,534,838.00

5,301,684.00

Fund 04 - SOCIAL SECURITY

Dept 100

Revenue

Property Taxes04-100-100-000-0000-40100 410,000.00

410,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income04-100-100-000-0000-44100 200.00

200.00 0.00 NZ18 - Interest 0.00 0


Transfers In04-100-100-000-0000-48100 0.00


Expense

Employer Contribution04-100-100-000-0000-51104 450,000.00

450,000.00 0.00 NZ18 - SS Employer Contribution 0.00 0


Transfers Out04-100-100-000-0000-58100 0.00




Expense Total:

410,200.00

450,000.00

Fund 05 - MUSEUM

Dept 100

Revenue

Property Taxes05-100-100-000-0000-40100 100,000.00

100,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income05-100-100-000-0000-44100 1,000.00

1,000.00 0.00 NZ18 - Interest 0.00 0


Miscellaneous Revenue05-100-100-000-0000-47101 0.00


180


Transfers In05-100-100-000-0000-48100 0.00

Grant Proceeds05-100-100-600-0000-47300 0.00


Expense




150.00 50.00 CB18 - Additional Key & Alarm Cards 3.00 0

175.00 0.00 CB18 - Floor Standing Welcome Sign 0.00 0

1,000.00 500.00 CB18 - Exhibit Consultant Fees 2.00 0

325.00 0.00 CB18 - Replace Paper Shredder 0.00 0

200.00 0.00 CB18 - Locking File Cabinet for Museum Mgr 0.00 0

100.00 0.00 CB18 - File Cabinet for Museum Desk 0.00 0

500.00 0.00 CB18 - Pulpit/Stage Refinish Project 0.00 0

100.00 0.00 CB18 - Display Board Decor Items 0.00 0

100.00 0.00 CB18 - Replace Main Entrance Display Board 0.00 0



Staff Travel05-100-100-000-0000-57132 200.00

200.00 0.00 CB18 - Mileage Reimbursement 0.00 0

Transfers Out05-100-100-000-0000-58100 15,500.00

15,500.00 0.00 NZ18 - Reserve Transfer to Capital for Furnace & AC Replacements 0.00 0



440.00 0.00 CB18 - Annual Contract Fee 0.00 0

250.00 0.00 CB18 - Annual Website Hosting Fee 0.00 0


Office Supplies05-100-100-600-0000-53101 600.00

600.00 50.00 CB18 - General Office Supplies 12.00 0

Safety & First Aid05-100-100-600-0000-53103 220.00

120.00 10.00 CB18 - First Aid Supplies 12.00 0

100.00 50.00 CB17 - Safety Signs (Wet Floor) 2.00 0


50.00 0.00 CB18 - Annual IAM Membership 0.00 0

400.00 200.00 CB18 - Education Workshops for Museum Staff 2.00 0

115.00 0.00 CB18 - Annual AASLH Membership 0.00 0

300.00 0.00 CB18 - Education Resources for Museum Staff 0.00 0


181


500.00 0.00 CB18 - IAM Annual Conference for Museum Mgr 0.00 0

60.00 0.00 CB18 - AASLH Annual Conference for Museum Mgr 0.00 0

Museum Attendants05-100-900-600-0000-50119 45,000.00

45,000.00 0.00 CB18 - Museum Admin Wages 0.00 0

Staff Support05-100-920-000-0000-57131 100.00

100.00 20.00 CB18 - Customer Service Week 5.00 0


Dept 200

Expense

Security05-200-200-600-0000-52113 1,300.00

1,300.00 0.00 MF18 - LWS Security 0.00 0


2,000.00 0.00 MF18 - LWS Facility Maintenance Contractual 0.00 0

Custodial05-200-200-600-0000-53106 250.00

250.00 0.00 MF18 - LWS Custodial Supplies 0.00 0

Chemicals05-200-200-600-0000-53111 100.00

100.00 0.00 MF18 - Herbicides, Fungicides 0.00 0

Hardware05-200-200-600-0000-53112 100.00

100.00 0.00 MF18 - LWS Hardware 0.00 0

Lumber & Building05-200-200-600-0000-53114 200.00

200.00 0.00 MF18 - LWS Lumber & Building Supplies 0.00 0

Painting05-200-200-600-0000-53115 500.00

500.00 300.00 MF18 - LWS Paint & Supplies 0.00 0

Hand & Power Tools05-200-200-600-0000-53128 150.00

150.00 0.00 MF18 - LWS Hand & Power Tools 0.00 0

Lighting05-200-200-600-0000-53129 250.00

250.00 0.00 MF18 - LWS Lighting Needs 0.00 0

Plumbing & Heating05-200-200-600-0000-53131 300.00

300.00 0.00 MF18 - LWS Plumbing & HVAC Supplies 0.00 0

Supplies05-200-200-600-0000-53148 500.00

500.00 0.00 MF18 - LWS Supplies 0.00 0

Telephone - LWS05-200-200-600-0000-54101 2,880.00


1,740.00 145.00 SE18 - Comcast Business 12.00 0

Water - LWS05-200-200-600-0000-54102 200.00

200.00 0.00 MF18 - LWS Water 0.00 0

Sewer - LWS05-200-200-600-0000-54103 225.00


182


225.00 0.00 MF18 - LWS Sewer 0.00 0

Gas - LWS05-200-200-600-0000-54104 2,200.00

2,200.00 0.00 MF18 - LWS Gas 0.00 0

Electricity - LWS05-200-200-600-0000-54105 5,500.00

5,500.00 0.00 MF18 - LWS Electricity 0.00 0

Stewart Farm05-200-200-601-0000-52132 1,000.00

1,000.00 0.00 MF18 - House & Barn Repairs 0.00 0

Supplies05-200-200-601-0000-53148 500.00

500.00 0.00 MF18 - Stewart Farm Supplies 0.00 0

Trees & Shrubs & Flowers05-200-200-900-0000-53123 0.00

Facility & Site Improvements05-200-920-000-0000-52123 40,540.00

40,540.00 0.00 NC18 - Stewart Farm Master Plan 0.00 0


Dept 300

Revenue

Historical Programming05-300-920-600-1020-41000 1,500.00

1,500.00 125.00 CB18 - Program Revenue 12.00 0


Expense

Program Support05-300-900-600-0000-52131 1,880.00

180.00 15.00 CB18 - Monthly Make & Take Program Supplies 12.00 0

200.00 100.00 CB18 - Outreach Program Supplies 2.00 0

1,500.00 0.00 CB18 - Traveling Program Supplies 0.00 0

Historical Programming05-300-920-600-1020-50000 360.00

120.00 15.00 CB18 - Youth Programming Wages 8.00 0

120.00 15.00 CB18 - Adult Programming Wages 8.00 0

120.00 15.00 CB18 - Family Programming Wages 8.00 0


500.00 125.00 CB18 - OHA Program Presenters 4.00 0

400.00 200.00 CB18 - Program & Exhibit Presenters 2.00 0


180.00 15.00 CB18 - Program Supplies 12.00 0


Dept 400

Expense


183


Grant Expenses05-400-100-600-0000-57300 0.00

Total Expense for Dept 400 0.00


Expense Total:

102,500.00

129,960.00

Fund 06 - LIABILITY

Dept 100

Revenue

Property Taxes06-100-100-000-0000-40100 165,000.00

165,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income06-100-100-000-0000-44100 25.00

25.00 0.00 NZ18 - Interest 0.00 0


Transfers In06-100-100-000-0000-48100 0.00


Expense


Liability Insurance06-100-100-000-0000-57104 179,765.00

174,765.00 0.00 NZ18 - Liability Insurance 0.00 0

5,000.00 0.00 NZ18 - Liability Bonds & Additions 0.00 0

Deductibles06-100-100-000-0000-57108 0.00

Transfers Out06-100-100-000-0000-58100 0.00




Expense Total:

165,025.00

179,765.00

Fund 07 - AUDIT

Dept 100

Revenue

Property Taxes07-100-100-000-0000-40100 22,000.00

22,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income07-100-100-000-0000-44100 25.00

25.00 0.00 NZ18 - Interest 0.00 0



184


Transfers In07-100-100-000-0000-48100 0.00


Expense

Audit Services07-100-100-000-0000-52116 25,092.00

23,951.00 0.00 NZ18 - FY17 Audit Services 0.00 0

706.00 0.00 NZ18 - FY17 GFOA Certificate CAFR 0.00 0

435.00 0.00 NZ18 - FY17 GFOA Certification Application 0.00 0


Transfers Out07-100-100-000-0000-58100 0.00




Expense Total:

22,025.00

25,092.00

Fund 08 - PAVING & LIGHTING

Dept 100

Revenue

Property Taxes08-100-100-000-0000-40100 69,000.00

69,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income08-100-100-000-0000-44100 200.00

200.00 0.00 NZ18 - Interest 0.00 0


Transfers In08-100-100-000-0000-48100 0.00


Expense


Transfers Out08-100-100-000-0000-58100 0.00


Dept 200

Expense

Trail & Parking Surfaces08-200-200-000-0000-53122 125,000.00

29,900.00 0.00 NC18 - Sealcoat Stripe Parking Lots 0.00 0

27,000.00 0.00 NC18 - Sealcoat Trails & Paths 0.00 0

64,600.00 0.00 NC18 - Paving 0.00 0


185


3,500.00 0.00 NC18 - Misc Repairs 0.00 0

Lighting08-200-200-000-0000-53129 6,000.00

6,000.00 0.00 NC18 - LED Parking Lot Light Replacements 0.00 0



Expense Total:

69,200.00

131,000.00

Fund 09 - UNEMPLOYMENT

Dept 100

Revenue

Property Taxes09-100-100-000-0000-40100 1,000.00

1,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income09-100-100-000-0000-44100 100.00

100.00 0.00 NZ18 - Interest 0.00 0



Transfers In09-100-100-000-0000-48100 0.00


Expense


Unemployment Payments09-100-100-000-0000-57103 10,000.00

2,000.00 0.00 NZ18 - Qtrly Service Fees 0.00 0

8,000.00 0.00 NZ18 - IDES Unemployment Claims 0.00 0

Transfers Out09-100-100-000-0000-58100 0.00




Expense Total:

1,100.00

10,000.00

Fund 10 - WORKERS COMPENSATION

Dept 100

Revenue

Property Taxes10-100-100-000-0000-40100 90,000.00

90,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income10-100-100-000-0000-44100 25.00


186


25.00 0.00 NZ18 - Interest 0.00 0



Transfers In10-100-100-000-0000-48100 0.00


Expense


Workers Compensation Premiums10-100-100-000-0000-57102 112,135.00

112,135.00 0.00 NZ18 - IPRF Premium 0.00 0

Transfers Out10-100-100-000-0000-58100 0.00




Expense Total:

90,025.00

112,135.00

Fund 11 - IMRF

Dept 100

Revenue

Property Taxes11-100-100-000-0000-40100 415,000.00

415,000.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income11-100-100-000-0000-44100 125.00

125.00 0.00 NZ18 - Interest 0.00 0


Transfers In11-100-100-000-0000-48100 0.00


Expense

Pension Contribution11-100-100-000-0000-51105 425,000.00

425,000.00 0.00 NZ18 - IMRF Contribution 0.00 0


Transfers Out11-100-100-000-0000-58100 0.00




Expense Total:

415,125.00

425,000.00


187


Fund 12 - FVSRA

Dept 100

Revenue

Property Taxes12-100-100-000-0000-40100 554,992.00

554,992.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income12-100-100-000-0000-44100 500.00

500.00 0.00 NZ18 - Interest 0.00 0


Transfers In12-100-100-000-0000-48100 0.00


Expense


SRA Member Contribution12-100-100-000-0000-52133 228,728.00

228,728.00 0.00 NZ18 - FVSRA Contribution 0.00 0


Transfers Out12-100-100-000-0000-58100 0.00


Dept 300

Expense

Inclusion Aides12-300-900-000-0000-50135 4,384.00

1,100.00 0.00 GB18 - Supplemental Inclusion 0.00 0

3,284.00 0.00 GB18 - SRA Training Project, LTC & KC 0.00 0

SRA Inclusion12-300-900-000-0000-52136 76,250.00

76,000.00 0.00 GB18 - Inclusion Companions 1.00 0

250.00 0.00 GB18 - SRA Training Project Equipment Rental 0.00 0

SRA Material & Supplies12-300-900-000-0000-53149 350.00

250.00 0.00 GB18 - Story Boards, Other Equipment 0.00 0

100.00 0.00 GB18 - SRA Training Project Supplies 0.00 0


Dept 400

Expense

SRA Projects12-400-200-000-0000-52134 85,000.00

75,000.00 0.00 NC18 - Winrock Park Renovation 0.00 0

10,000.00 0.00 NC18 - Misc ADA Improvements 0.00 0


188




Expense Total:

555,492.00

394,712.00

Fund 15 - FOX BEND

Dept 100

Revenue

Interest Income15-100-100-000-0000-44100 120.00

10.00 0.00 NZ18 - Interest 0.00 1

10.00 0.00 NZ18 - Interest 0.00 2

10.00 0.00 NZ18 - Interest 0.00 3

10.00 0.00 NZ18 - Interest 0.00 4

10.00 0.00 NZ18 - Interest 0.00 5

10.00 0.00 NZ18 - Interest 0.00 6

10.00 0.00 NZ18 - Interest 0.00 7

10.00 0.00 NZ18 - Interest 0.00 8

10.00 0.00 NZ18 - Interest 0.00 9

10.00 0.00 NZ18 - Interest 0.00 10

10.00 0.00 NZ18 - Interest 0.00 11

10.00 0.00 NZ18 - Interest 0.00 12


Contribution Revenue15-100-100-000-0000-47107 0.00

Sales of Capital Assets15-100-100-000-0000-47108 0.00

Transfers In15-100-100-000-0000-48100 0.00




Expense





900.00 0.00 NZ18 - Wellness Insurance Incentive 0.00 1

-900.00 0.00 NZ18 - Wellness Insurance Reimbursement 0.00 1




189












2,080.00 520.00 SE18 - Monitors 4.00 3


3,588.00 299.00 SE18 - Irrigation Support 0.00 12

Legal Services15-100-100-000-0000-52104 0.00

CPR Training15-100-100-000-0000-52110 480.00

120.00 60.00 BD18 - CPR & AED Training 2.00 2




Recruiting & Hiring15-100-100-000-0000-52112 390.00

120.00 0.00 BD18 - Job Ads 0.00 2

120.00 0.00 BD18 - Job Ads 0.00 3

75.00 0.00 BD18 - Job Ads 0.00 5

75.00 0.00 BD18 - Job Ads 0.00 9

Service Charge - Credit Card15-100-100-000-0000-52114 27,508.00

666.00 0.00 BD18 - ETS Service Charge 0.00 1


1,100.00 0.00 BD18 - ETS Service Charge 0.00 3











190


Equipment-Rentals & Leases15-100-100-000-0000-52121 3,444.00

287.00 0.00 BD18 - Copier Lease & Copy Usage 0.00 1













1,600.00 0.00 BD18 - Algae Control Terrapin Aquatics 0.00 5

Office Supplies15-100-100-000-0000-53101 2,935.00

300.00 0.00 BD18 - Office M & S 0.00 1

300.00 0.00 BD18 - Office M & S 0.00 2

250.00 0.00 BD18 - Office M & S 0.00 3

250.00 0.00 BD18 - Office M & S 0.00 4

100.00 0.00 BD18 - Office M & S 0.00 5

400.00 0.00 BD18 - Office M & S 0.00 6

200.00 0.00 BD18 - Office M & S 0.00 7

300.00 0.00 BD18 - Office M & S 0.00 8

150.00 0.00 BD18 - Office M & S 0.00 9

125.00 0.00 BD18 - Office M & S 0.00 10

200.00 0.00 BD18 - Office M & S 0.00 11

360.00 0.00 BD18 - Office M & S 0.00 12

Safety & First Aid15-100-100-000-0000-53103 300.00

150.00 0.00 BD18 - Safety & 1st Aid Supplies 0.00 2





Workers Compensation Premiums15-100-100-000-0000-57102 0.00

Liability Insurance15-100-100-000-0000-57104 0.00

Depreciation15-100-100-000-0000-57105 0.00

Additions to Capital Assets15-100-100-000-0000-57111 0.00


191


Gain-Loss Disposal of Assets15-100-100-000-0000-57113 0.00

Transfers Out15-100-100-000-0000-58100 6,000.00

6,000.00 0.00 NZ18 - Reserve Transfer to Capital for Pavilion Carpet 0.00 0

Transfers Out - Capital Assets15-100-100-000-0000-58101 0.00

Change In Compensated Absences15-100-100-500-0000-50800 0.00

Computer Software15-100-100-500-0000-52102 275.00

150.00 0.00 BD18 - Misc Software 0.00 2

125.00 0.00 BD18 - Renew SWA Fox Bend 0.00 8

Staff Support15-100-918-000-0000-57131 0.00

Staff Travel15-100-918-000-0000-57132 250.00

25.00 0.00 BD18 - Mileage, Tolls, Parking 0.00 2










Staff Development & Education15-100-918-000-0000-57133 800.00

75.00 0.00 BD18 - MAGCS Meeting 0.00 1

50.00 0.00 BD18 - PGA Seminars 0.00 2

150.00 15.00 BD18 - Food Service Safety, BASSET Training 10.00 3

75.00 0.00 BD18 - MAGCS Meeting 0.00 4

200.00 0.00 BD18 - Food Show Entry 0.00 6

75.00 0.00 BD18 - MAGCS Meeting 0.00 7

100.00 0.00 BD18 - Will-Cook Golf Summit 0.00 11

75.00 0.00 BD18 - MAGCS Meeting 0.00 12


565.00 0.00 BD18 - NGFMembership 0.00 1

1,164.00 0.00 BD18 - PGA Dues, 0.00 6

15.00 0.00 BD18 - Sams Club Membership 0.00 9

1,065.00 0.00 BD18 - USGA Dues, CDGA, Chamber Memberships 0.00 12

Staff Books & Subscriptions15-100-918-000-0000-57136 30.00

30.00 0.00 BD18 - ID Check Guide 0.00 4



192


Dept 200

Revenue

Cell Tower15-200-100-100-0000-47110 23,090.00

1,885.00 0.00 BD18 - Cell Tower Lease 0.00 1













Expense

General Labor15-200-100-500-0000-50120 0.00

Maintenance - FT15-200-100-501-0000-50121 211,291.00

211,291.00 0.00 NZ18 - FB Maintenance Wages 0.00 1

Maintenance - PT15-200-100-501-0000-50122 154,000.00

11,000.00 0.00 BD18 - PT Wages 0.00 3

14,500.00 0.00 BD18 - PT Wages 0.00 4

18,000.00 0.00 BD18 - PT Wages 0.00 5

25,000.00 0.00 BD18 - PT Wages 0.00 6

25,000.00 0.00 BD18 - PT Wages 0.00 7

23,000.00 0.00 BD18 - PT Wages 0.00 8

18,000.00 0.00 BD18 - PT Wages 0.00 9

14,000.00 0.00 BD18 - PT Wages 0.00 10

5,500.00 0.00 BD18 - PT Wages 0.00 11

Equipment &Tractor Leases15-200-100-501-0000-52121 2,000.00

200.00 0.00 RK18 - Oxygen, Propylene Lease 0.00 1

200.00 0.00 RK18 - Bed Edger Rental 0.00 4

100.00 0.00 RK18 - Misc. Rental 0.00 6

600.00 0.00 RK18 - Stump Grinder Rental 0.00 8

900.00 0.00 RK18 - Compressor Rental 0.00 12


193


Equipment15-200-100-501-0000-55101 5,875.00

5,875.00 0.00 BD18 - Replacement Driving Range Hitting Mats, Pull Carts 0.00 3

Security - FB15-200-200-000-0000-52113 2,100.00

175.00 0.00 BD18 - FB Maintenance, Clubhouse Alarm, Fire Monitoring 0.00 1












Lighting - Clubhouse15-200-200-000-0000-53129 900.00

150.00 0.00 BD18 - Bulbs, Ballasts, Fuses 0.00 2






Telephone - FB15-200-200-000-0000-54101 13,440.00

4,080.00 340.00 SE18 - PRI 12.00 0

7,680.00 640.00 SE18 - HSD 12.00 0



200.00 0.00 BD18 - Clubhouse Carpet Cleaning 0.00 1

500.00 0.00 BD18 - Misc Repair 0.00 2

660.00 0.00 BD18 - Misc Repair 0.00 4

500.00 0.00 BD18 - Fire Extinguisher Inspection, Carpet Clean 0.00 5

725.00 0.00 BD18 - Carpet Clean Pavilion, Suppression System & RPZ Inspectio 0.00 6

725.00 0.00 BD18 - Carpet Clean Pavilion, Misc Repair 0.00 7

1,000.00 0.00 BD18 - Carpet Clean Pavilion 0.00 8

500.00 0.00 BD18 - Misc Repair 0.00 9

175.00 0.00 BD18 - Suppression System Inspection 0.00 11

500.00 0.00 BD18 - Misc Repair 0.00 12


194


Pest Control15-200-200-500-0000-52155 1,214.00

74.00 0.00 BD18 - Pest Control 0.00 1

74.00 0.00 BD18 - Pest Control 0.00 2

74.00 0.00 BD18 - Pest Control 0.00 3

400.00 0.00 BD18 - Pest Control, Bee Control,Skunk Removal 0.00 4

74.00 0.00 BD18 - Pest Control 0.00 5

74.00 0.00 BD18 - Pest Control 0.00 6

74.00 0.00 BD18 - Pest Control 0.00 7

74.00 0.00 BD18 - Pest Control 0.00 8

74.00 0.00 BD18 - Pest Control 0.00 9

74.00 0.00 BD18 - Pest Control 0.00 10

74.00 0.00 BD18 - Pest Control 0.00 11

74.00 0.00 BD18 - Pest Control 0.00 12

Hardware - Clubhouse15-200-200-500-0000-53112 400.00

100.00 0.00 BD18 - Hardware Parts 0.00 2




Lumber & Building - Clubhouse15-200-200-500-0000-53114 200.00

100.00 0.00 BD18 - Lumber & Building Supplies 0.00 3

100.00 0.00 BD18 - Lumber & Building Supplies 0.00 4

Painting - Clubhouse15-200-200-500-0000-53115 2,500.00

2,000.00 0.00 BD18 - Paint for Exterior Decks Clubhouse 0.00 3

500.00 0.00 BD18 - Misc Painting 0.00 4

Plumbing & Heating - Clubhouse15-200-200-500-0000-53131 4,600.00

4,000.00 0.00 BD18 - AC for Basement 0.00 4

300.00 0.00 BD18 - Plumbing, Heating & AC Repair 0.00 6

300.00 0.00 BD18 - Plumbing, Heating & AC Repair 0.00 8

Clubhouse Renovations15-200-200-500-0000-53150 0.00

Water - Clubhouse15-200-200-500-0000-54102 1,775.00

275.00 0.00 BD18 - Clubhouse Water 0.00 4





Sewer - Clubhouse15-200-200-500-0000-54103 2,600.00

360.00 0.00 BD18 - Village of Oswego & Fox Metro Sewer 0.00 2


195







Gas - Clubhouse15-200-200-500-0000-54104 6,450.00

100.00 0.00 BD18 - Clubhouse Gas 0.00 1

750.00 0.00 BD18 - Clubhouse Gas 0.00 2

500.00 0.00 BD18 - Clubhouse Gas 0.00 3

500.00 0.00 BD18 - Clubhouse Gas 0.00 4

500.00 0.00 BD18 - Clubhouse Gas 0.00 5

500.00 0.00 BD18 - Clubhouse Gas 0.00 6

400.00 0.00 BD18 - Clubhouse Gas 0.00 7

450.00 0.00 BD18 - Clubhouse Gas 0.00 8

450.00 0.00 BD18 - Clubhouse Gas 0.00 9

450.00 0.00 BD18 - Clubhouse Gas 0.00 10

450.00 0.00 BD18 - Clubhouse Gas 0.00 11

1,400.00 0.00 BD18 - Clubhouse Gas 0.00 12

Electricity - Clubhouse15-200-200-500-0000-54105 20,600.00

800.00 0.00 BD18 - Clubhouse Electric 0.00 2

1,200.00 0.00 BD18 - Clubhouse Electric 0.00 3










Refuse - Clubhouse15-200-200-500-0000-54106 2,526.00

158.00 0.00 BD18 - Refuse 0.00 1

158.00 0.00 BD18 - Refuse 0.00 2

158.00 0.00 BD18 - Refuse 0.00 3

248.00 0.00 BD18 - Refuse 0.00 4

248.00 0.00 BD18 - Refuse 0.00 5

248.00 0.00 BD18 - Refuse 0.00 6


196


248.00 0.00 BD18 - Refuse 0.00 7

248.00 0.00 BD18 - Refuse 0.00 8

248.00 0.00 BD18 - Refuse 0.00 9

248.00 0.00 BD18 - Refuse 0.00 10

158.00 0.00 BD18 - Refuse 0.00 11

158.00 0.00 BD18 - Refuse 0.00 12

Recycling - Clubhouse15-200-200-500-0000-54107 576.00

48.00 0.00 BD18 - Recycling 0.00 1

48.00 0.00 BD18 - Recycling 0.00 2

48.00 0.00 BD18 - Recycling 0.00 3

48.00 0.00 BD18 - Recycling 0.00 4

48.00 0.00 BD18 - Recycling 0.00 5

48.00 0.00 BD18 - Recycling 0.00 6

48.00 0.00 BD18 - Recycling 0.00 7

48.00 0.00 BD18 - Recycling 0.00 8

48.00 0.00 BD18 - Recycling 0.00 9

48.00 0.00 BD18 - Recycling 0.00 10

48.00 0.00 BD18 - Recycling 0.00 11

48.00 0.00 BD18 - Recycling 0.00 12

Cable TV & Music15-200-200-500-0000-54108 2,796.00

233.00 0.00 BD18 - Cable TV & DMX Music 0.00 1












Equipment Maintenance15-200-200-501-0000-52120 2,500.00

275.00 0.00 RK18 - Parts Washer Service 0.00 3

400.00 0.00 RK18 - Equipment Repair 0.00 4

1,000.00 0.00 RK18 - Pickup Truck Body Work 0.00 5



197




Port O Lets15-200-200-501-0000-52130 1,620.00

180.00 0.00 RK18 - Monthly Fee 0.00 3

180.00 0.00 RK18 - Monthly Fee 0.00 4

180.00 0.00 RK18 - Monthly Fee 0.00 5

180.00 0.00 RK18 - Monthly Fee 0.00 6

180.00 0.00 RK18 - Monthly Fee 0.00 7

180.00 0.00 RK18 - Monthly Fee 0.00 8

180.00 0.00 RK18 - Monthly Fee 0.00 9

180.00 0.00 RK18 - Monthly Fee 0.00 10

180.00 0.00 RK18 - Monthly Fee 0.00 11

Irrigation Maintenance15-200-200-501-0000-52154 1,200.00

225.00 0.00 RK18 - Control System Service 0.00 6

575.00 0.00 RK18 - Annual Pump Service 0.00 9

400.00 0.00 RK18 - Winterization, Start Up 0.00 11

Uniforms15-200-200-501-0000-53104 1,700.00

850.00 0.00 RK18 - Rain Suits 0.00 5

850.00 0.00 RK18 - Staff T-shirts 0.00 6

Equipment Parts15-200-200-501-0000-53107 32,000.00

3,000.00 0.00 RK18 - Repairs & Maintenance 0.00 1











500.00 0.00 RK18 - Repairs & Maintenance 0.00 12

Fuel & Oil15-200-200-501-0000-53109 20,000.00

1,250.00 0.00 BD18 - Fuel, Oil, Lube 0.00 2

1,000.00 0.00 BD18 - Fuel, Oil, Lube 0.00 3

1,000.00 0.00 BD18 - Fuel, Oil, Lube 0.00 4

2,500.00 0.00 BD18 - Fuel, Oil, Lube 0.00 5


198


2,500.00 0.00 BD18 - Fuel, Oil, Lube 0.00 6

3,500.00 0.00 BD18 - Fuel, Oil, Lube 0.00 7

3,000.00 0.00 BD18 - Fuel, Oil, Lube 0.00 8

3,000.00 0.00 BD18 - Fuel, Oil, Lube 0.00 9

1,250.00 0.00 BD18 - Fuel, Oil, Lube 0.00 10

750.00 0.00 BD18 - Fuel, Oil, Lube 0.00 11

250.00 0.00 BD18 - Fuel, Oil, Lube 0.00 12

Vehicle Parts15-200-200-501-0000-53110 750.00

750.00 0.00 RK18 - Pickup Truck Parts 0.00 3

Irrigation Parts15-200-200-501-0000-53113 2,500.00

250.00 0.00 RK18 - Irrigation Repair 0.00 4

1,500.00 0.00 RK18 - Irrigation Repair 0.00 5




Lumber & Building15-200-200-501-0000-53114 2,000.00

1,500.00 0.00 RK18 - Shelter Roofing 0.00 4

500.00 0.00 RK18 - Siding Repair 0.00 5

Painting15-200-200-501-0000-53115 1,500.00

150.00 0.00 RK18 - Furniture Paint 0.00 2

700.00 0.00 RK18 - Marking Paint 0.00 5

500.00 0.00 RK18 - Shelter Paint Supply 0.00 7

150.00 0.00 RK18 - Furniture Paint 0.00 11

Asphalt & Paving15-200-200-501-0000-53151 250.00

250.00 0.00 RK18 - Cold Patch 0.00 5

Course Supplies15-200-200-501-0000-53152 7,000.00

4,500.00 0.00 RK18 - Tee & Green Supply 0.00 3

500.00 0.00 RK18 - Repair Parts 0.00 4

500.00 0.00 RK18 - Tee & Green Supply 0.00 5

500.00 0.00 RK18 - Crew Supply 0.00 6

500.00 0.00 RK18 - Misc Supply 0.00 7

250.00 0.00 RK18 - Signage 0.00 8

250.00 0.00 RK18 - Course Marking 0.00 9

Horticulture15-200-200-501-0000-53153 5,500.00

1,500.00 0.00 RK18 - Annual Flower Deposit 0.00 1

4,000.00 0.00 RK18 - Flowers & Supplies 0.00 6

Landscape Supply15-200-200-501-0000-53154 14,000.00


199


1,800.00 0.00 RK18 - Top Dress Sand 0.00 3

1,900.00 0.00 RK18 - Mulch 0.00 4

3,500.00 0.00 RK18 - Drainage Supply 0.00 5

1,000.00 0.00 RK18 - Sand, Soil, Sod 0.00 6

900.00 0.00 RK18 - Range Sand 0.00 7

2,800.00 0.00 RK18 - Aerification Sand 0.00 8

500.00 0.00 RK18 - Sand, Soil, Sod 0.00 9

500.00 0.00 RK18 - Sand, Soil, Sod 0.00 10

1,100.00 0.00 RK18 - Range Mix 0.00 11

Parts & Fittings15-200-200-501-0000-53155 250.00

250.00 0.00 RK18 - Misc. Repair Hardware 0.00 5

Shop Supplies15-200-200-501-0000-53156 1,000.00

100.00 0.00 RK18 - Maintenance Products 0.00 1









Small Power Tools15-200-200-501-0000-53157 1,250.00

250.00 0.00 RK18 - Hand Tools 0.00 2

750.00 0.00 RK18 - Power Tools 0.00 4

250.00 0.00 RK18 - Hand Tools 0.00 11

Soil Testing15-200-200-501-0000-53158 1,000.00

1,000.00 0.00 RK18 - Green Soils & Water 0.00 9

Tree Stock15-200-200-501-0000-53159 2,000.00

2,000.00 0.00 RK18 - Tree & Shrub Replacement 0.00 10

Turf Care15-200-200-501-0000-53160 100,000.00

23,500.00 0.00 RK18 - Water Treatment Product 0.00 1

5,000.00 0.00 RK18 - Chemicals & Fertilizer 0.00 3







200



Turf Seed & Divot Mix15-200-200-501-0000-53161 4,700.00

1,000.00 0.00 RK18 - Bentgrass Seed 0.00 4

1,200.00 0.00 RK18 - Divot Mix 0.00 5

1,500.00 0.00 RK18 - Range Seed 0.00 6

1,000.00 0.00 RK18 - Bentgrass Seed 0.00 8

Water - Maint Bldg15-200-200-501-0000-54102 335.00

15.00 0.00 BD18 - Maintenance Water 0.00 2






Sewer - Maint Bldg15-200-200-501-0000-54103 525.00







Gas - Maint Bldg15-200-200-501-0000-54104 3,050.00

50.00 0.00 BD18 - Maintenance Gas 0.00 1












Electricity - Maint Bldg15-200-200-501-0000-54105 11,400.00

350.00 0.00 BD18 - Maintenance & Holes 6 & 11 Electric 0.00 2




201




1,450.00 0.00 BD18 - Maintenance & Holes 6 & 11 Electric 0.00 7







Dept 400

Expense

Fixed Assets Acquisition15-400-100-000-0000-52137 0.00


Dept 500

Revenue

Cash Over-Short15-500-100-500-0000-47102 0.00

Merchandise Sales15-500-700-500-0000-42105 101,064.00

500.00 10.00 BD18 - Merchandise Sales 50.00 1

1,000.00 25.00 BD18 - Merchandise Sales 40.00 2


7,700.00 2.80 BD18 - Merchandise Sales 2,750.00 4









Handicap Fees15-500-918-500-0000-41113 9,390.00

2,630.00 0.00 BD18 - Handicap Revenues, Season Pass 0.00 1



735.00 0.00 BD18 - Handicap Revenues, Season Pass 0.00 4


202



580.00 0.00 BD18 - Handicap Revenues 0.00 6

435.00 0.00 BD18 - Handicap Revenues 0.00 7

Corporate Sponsorship15-500-918-500-0000-41114 500.00

250.00 0.00 BD18 - Tree Donations 0.00 3

250.00 0.00 BD18 - Tree donations 0.00 4

Club Repair15-500-918-500-0000-41115 375.00

45.00 0.00 BD18 - Club Repair 0.00 4

55.00 0.00 BD18 - Club Repair 0.00 5

50.00 0.00 BD18 - Club Repair 0.00 6

75.00 0.00 BD18 - Club Repair 0.00 7

100.00 0.00 BD18 - Club Repair 0.00 8

25.00 0.00 BD18 - Club Repair 0.00 9

25.00 0.00 BD18 - Club Repair 0.00 10

Driving Range15-500-918-500-0000-41116 77,000.00

250.00 0.00 BD18 - Range Buckets 0.00 1

1,000.00 0.00 BD18 - Range Buckets 0.00 2

5,000.00 0.00 BD18 - Range Buckets 0.00 3

9,500.00 0.00 BD18 - Range Buckets 0.00 4

11,000.00 0.00 BD18 - Range Buckets 0.00 5

12,500.00 0.00 BD18 - Range Buckets 0.00 6

12,500.00 0.00 BD18 - Range Buckets 0.00 7

13,000.00 0.00 BD18 - Range Buckets 0.00 8

7,500.00 0.00 BD18 - Range Buckets 0.00 9

3,800.00 0.00 BD18 - Range Buckets 0.00 10

750.00 0.00 BD18 - Range Buckets 0.00 11

200.00 0.00 BD18 - Range Buckets 0.00 12

Greens Fees - All15-500-918-500-0000-41117 721,356.00

29,016.00 1,209.00 BD18 - Season Pass 24.00 1

30,000.00 1,200.00 BD18 - Season Pass 25.00 2

35,000.00 50.00 BD18 - Greens Fees & Season Pass 700.00 3

53,625.00 19.50 BD18 - Greens Fees & Season Pass 2,750.00 4

89,175.00 20.50 BD18 - Greens Fees & Season Pass 4,350.00 5

104,095.00 19.10 BD18 - Greens Fees 5,450.00 6

114,260.00 19.70 BD18 - Greens Fees 5,800.00 7

107,350.00 19.00 BD18 - Greens Fees 5,650.00 8

91,180.00 19.40 BD18 - Greens Fees 4,700.00 9


203


43,175.00 15.70 BD18 - Greens Fees 2,750.00 10

22,050.00 14.70 BD18 - Greens Fees 1,500.00 11

2,430.00 9.00 BD18 - Greens Fees 270.00 12

Permanent Tee Times15-500-918-500-0000-41118 6,450.00

4,680.00 0.00 BD18 - Mens Club Perm Fee & Perm Fee 0.00 1

1,460.00 0.00 BD18 - Mens Club Perm Fee & Perm Fee 0.00 2

310.00 0.00 BD18 - Mens Club Perm Fee & Perm Fee 0.00 3

Rainchecks15-500-918-500-0000-41119 -4,625.00

-125.00 0.00 BD18 - Rainchecks Used 0.00 4








Tournaments15-500-918-500-0000-41120 0.00

Events15-500-918-500-0000-41121 0.00

Private Lessons15-500-918-500-0000-41122 1,000.00

1,000.00 0.00 BD18 - Golf Tec Rental 0.00 4

Club Rentals15-500-918-500-0000-41123 1,520.00

25.00 0.00 BD18 - Club Rentals 0.00 3

55.00 0.00 BD18 - Club Rentals 0.00 4

300.00 0.00 BD18 - Club Rentals 0.00 5

295.00 0.00 BD18 - Club Rentals 0.00 6

300.00 0.00 BD18 - Club Rentals 0.00 7

325.00 0.00 BD18 - Club Rentals 0.00 8

125.00 0.00 BD18 - Club Rentals 0.00 9

95.00 0.00 BD18 - Club Rentals 0.00 10

Golf Cart Rentals15-500-918-500-0000-41124 229,152.00

3,750.00 75.00 BD18 - Season Pass Cart 50.00 1

7,800.00 195.00 BD18 - Season Pass Cart 40.00 2

6,552.00 9.36 BD18 - Gas Cart & Season Pass 700.00 3

14,465.00 5.26 BD18 - Gas Cart & Season Pass 2,750.00 4

28,275.00 6.50 BD18 - Gas Cart 4,350.00 5

36,515.00 6.70 BD18 - Gas Cart 5,450.00 6

40,020.00 6.90 BD18 - Gas Cart 5,800.00 7


204


36,725.00 6.50 BD18 - Gas Cart 5,650.00 8

31,725.00 6.75 BD18 - Gas Cart 4,700.00 9

17,325.00 6.30 BD18 - Gas Cart 2,750.00 10

6,000.00 4.00 BD18 - Gas Cart 1,500.00 11

Hand Cart Rentals15-500-918-500-0000-41125 2,045.00

80.00 0.00 BD18 - Hand Cart Rental 0.00 3










Junior Clinics15-500-918-500-0000-41135 4,320.00

4,320.00 90.00 BD18 - Junior Clinics 48.00 6

Junior League15-500-918-500-0000-41136 4,000.00

3,250.00 130.00 BD18 - Junior League 25.00 6

750.00 0.00 BD18 - Junior Open 0.00 7

Adult Clinics15-500-918-500-0000-41137 1,320.00

1,020.00 0.00 BD18 - Adult Clinic & Short Game Clinic 0.00 4

300.00 0.00 BD18 - Adult Clinic & Short Game Clinic 0.00 5


Expense

Licenses & Fees15-500-100-000-0000-52157 2,415.00

40.00 20.00 BD18 - Pesticide License 2.00 1

500.00 0.00 BD18 - Food Handling Permit 0.00 2

75.00 0.00 BD18 - Liquor Bond Renewal 0.00 3

1,200.00 0.00 BD18 - Village Liquor License 0.00 4

600.00 0.00 BD18 - State Liquor License 0.00 11

Driving Range - PT15-500-100-500-0000-50123 26,400.00

500.00 0.00 BD18 - Driving Range PT Wages 0.00 3

1,500.00 0.00 BD18 - Driving Range PT Wages 0.00 4




205








Pro Shop - FT15-500-100-500-0000-50124 140,264.00

140,264.00 0.00 NZ18 - FB Pro Shop Wages 0.00 1

Pro Shop - PT15-500-100-500-0000-50125 59,250.00

650.00 0.00 BD18 - Pro Shop PT Wages 0.00 1

1,000.00 0.00 BD18 - Pro Shop PT Wages 0.00 2











PA-Starter - PT15-500-100-500-0000-50126 39,900.00

600.00 0.00 BD18 - Starter, PA PT Wages 0.00 3

2,700.00 0.00 BD18 - Starter, PA PT Wages 0.00 4








Uniforms15-500-100-500-0000-53104 2,000.00

700.00 0.00 BD18 - Golf Dept Uniforms 0.00 3



Supplies15-500-100-500-0000-53148 3,650.00

250.00 0.00 BD18 - Bags, Trophies, Name Tags 0.00 2


206


250.00 0.00 BD18 - Stamps, Scoresheets 0.00 3

250.00 0.00 BD18 - Jr Program Shirts 0.00 4

250.00 0.00 BD18 - Gift Cards, Season Pass Cards 0.00 5

250.00 0.00 BD18 - Register Tape,Batteries 0.00 6

550.00 0.00 BD18 - Pro Shop Supplies 0.00 7






Equipment & Furnishings15-500-100-500-0000-55102 300.00

300.00 0.00 BD18 - Display Fixtures 0.00 3

Sales Tax - Fox Bend15-500-100-500-0000-57121 0.00

Custodial15-500-200-500-0000-53106 6,050.00

250.00 0.00 BD18 - Custodial Supplies 0.00 2











Marketing15-500-400-500-0000-52106 20,155.00

225.00 0.00 LF18 - Chamber Expo Booth 0.00 2

285.00 0.00 LF18 - Ledger Wedding Section Ad 0.00 2

3,995.00 0.00 LF18 - Golf Scene TV Show 0.00 4

250.00 0.00 LF18 - New Homeowner Promo 0.00 4

200.00 0.00 LF18 - Chicagoland Golf Directory 0.00 4

650.00 0.00 LF18 - Tribune Golf Guide 0.00 4

3,200.00 0.00 LF18 - Course Trends 0.00 5

250.00 0.00 LF18 - Sign, Banner Updates 0.00 5

1,500.00 0.00 LF18 - Direct Mail Advertising 0.00 5

3,000.00 0.00 LF18 - Radio Advertising 0.00 6

250.00 50.00 LF18 - Business Card Promo Printing 5.00 6


207


900.00 75.00 LF18 - Facebook, Google, Yelp Ads 12.00 7

500.00 0.00 LF18 - Course Photos, Video 0.00 8

2,000.00 0.00 LF18 - Chamber Community Guide 0.00 11

150.00 0.00 LF18 - Season Pass Brochure Printing 0.00 11

300.00 0.00 LF18 - Fox Bend Rack Card Printing 0.00 12

2,500.00 0.00 LF18 - Clear Out Promo Rewards 0.00 12

Marketing - Promotional15-500-400-500-0000-57137 200.00

100.00 0.00 BD18 - Misc Give-Aways 0.00 5

100.00 0.00 BD18 - Misc Give-Aways 0.00 6

Contracted Services15-500-918-500-0000-52138 140.00

140.00 0.00 BD18 - SOS Emergency Oxygen 0.00 6

Handicap Service15-500-918-500-0000-52147 7,140.00

3,100.00 20.00 BD18 - CDGA Handicap Service 155.00 2

900.00 20.00 BD18 - CDGA Handicap Service 45.00 3


1,840.00 20.00 BD18 - CDGA Handicap Service 92.00 5



Golf Carts15-500-918-500-0000-52148 50,545.00

10,469.00 0.00 BD18 - Golf Cart Lease 0.00 5





Golf Cart Repairs15-500-918-500-0000-52149 2,500.00

500.00 0.00 BD18 - Cart Repair Parts & Labor 0.00 3





Lessons - Contracted Services15-500-918-500-0000-52195 0.00

COGS - Pro Shop15-500-918-500-0000-53140 68,725.00

340.00 0.00 BD18 - Merchandise COGS 0.00 1


2,618.00 0.00 BD18 - Merchandise COGS 0.00 3




208









Club Repair15-500-918-500-0000-53162 450.00

150.00 0.00 BD18 - Club Repair Supplies, Tape, Solvent 0.00 4




Driving Range15-500-918-500-0000-53163 5,320.00

3,600.00 4.80 BD18 - Range Balls 750.00 2

200.00 0.00 BD18 - Range Flags 0.00 3

550.00 0.00 BD18 - Range Tokens 0.00 4

120.00 0.00 BD18 - Range Baskets 0.00 5

300.00 0.00 BD18 - Misc 0.00 6

550.00 0.00 BD18 - Range Tokens 0.00 7

Golf Supplies15-500-918-500-0000-53164 3,600.00

500.00 0.00 BD18 - Radio Parts & Repair 0.00 1

650.00 0.00 BD18 - Rental Club Replacement 0.00 2

200.00 0.00 BD18 - Pencils 0.00 4

250.00 0.00 BD18 - Misc Supplies 0.00 5

200.00 0.00 BD18 - Pencils 0.00 6

1,400.00 0.07 BD18 - Scorecards 20,000.00 7

200.00 0.00 BD18 - Misc Supplies 0.00 8

200.00 0.00 BD18 - Pencils 0.00 9

Miscellaneous Supplies-Lessons15-500-918-500-0000-53999 0.00

Clinics & Programs15-500-918-500-8009-50000 2,022.00

510.00 0.00 BD18 - Adult Clinic Payroll 0.00 4

1,512.00 0.00 BD18 - Junior Clinic Payroll 0.00 4


Dept 600

Revenue

Cash Over-Short15-600-100-500-0000-47102 0.00


209


Event Service Charge15-600-919-500-0000-41126 14,500.00

500.00 0.00 BD18 - Event Service, Cash Bar 0.00 4

2,000.00 0.00 BD18 - Event Service, Cash Bar 0.00 5






400.00 0.00 BD18 - Event Service, Cash Bar 0.00 11

Soft Drinks15-600-919-500-0000-42101 8,625.00

225.00 0.00 BD18 - Soft Drink Restaurant Sales 0.00 3


1,250.00 0.00 BD18 - Soft Drink Restaurant Sales 0.00 5







Beer & Wine15-600-919-500-0000-42102 97,000.00

2,000.00 0.00 BD18 - Beer & Wine Restaurant Sales 0.00 2










500.00 0.00 BD18 - Beer & Wine Restaurant Sales 0.00 12

Spirits15-600-919-500-0000-42103 69,950.00

1,700.00 0.00 BD18 - Liquor Restaurant Sales 0.00 2






210







750.00 0.00 BD18 - Liquor Restaurant Sales 0.00 12

Food15-600-919-500-0000-42104 204,500.00

6,500.00 0.00 BD18 - Food Restaurant Sales 0.00 2











Soft Drinks - SS15-600-919-500-0000-42111 26,800.00

250.00 0.00 BD18 - Soft Drink SS Sales 0.00 2


1,500.00 0.00 BD18 - Soft Drink SS Sales 0.00 4









Beer & Wine - SS15-600-919-500-0000-42112 62,150.00

550.00 0.00 BD18 - Beer & Wine SS Sales 0.00 3

4,000.00 0.00 BD18 - Beer & Wine SS Sales 0.00 4






211




100.00 0.00 BD18 - Beer & Wine SS Sales 0.00 11

Spirits - SS15-600-919-500-0000-42113 13,750.00

600.00 0.00 BD18 - SS Spirit Sales 0.00 4

1,100.00 0.00 BD18 - SS Spirit Sales 0.00 5







Food - SS15-600-919-500-0000-42114 34,450.00

250.00 0.00 BD18 - Food SS Sales 0.00 2

700.00 0.00 BD18 - Food SS Sales 0.00 3

3,000.00 0.00 BD18 - Food SS Sales 0.00 4

6,000.00 0.00 BD18 - Food SS Sales 0.00 5

6,000.00 0.00 BD18 - Food SS Sales 0.00 6

5,700.00 0.00 BD18 - Food SS Sales 0.00 7

5,700.00 0.00 BD18 - Food SS Sales 0.00 8

4,200.00 0.00 BD18 - Food SS Sales 0.00 9

2,500.00 0.00 BD18 - Food SS Sales 0.00 10

300.00 0.00 BD18 - Food SS Sales 0.00 11

100.00 0.00 BD18 - Food SS Sales 0.00 12

Pavillion Rentals15-600-919-500-0000-43102 5,000.00

400.00 0.00 BD18 - Pavilion Rental Fees 0.00 4


1,000.00 0.00 BD18 - Pavilion Rental Fees 0.00 6



1,200.00 0.00 BD18 - Pavilion Rental Fees 0.00 9



Expense

Concessions - Staff15-600-919-500-0000-50128 19,950.00

250.00 0.00 BD18 - Concession Staff Wages 0.00 3


212



2,300.00 0.00 BD18 - Concession Staff Wages 0.00 5







Cooks - PT15-600-919-500-0000-50129 65,700.00

1,500.00 0.00 BD18 - Cooks Wages 0.00 1

3,600.00 0.00 BD18 - Cooks Wages 0.00 2

6,500.00 0.00 BD18 - Cooks Wages 0.00 3

3,600.00 0.00 BD18 - Cooks Wages 0.00 4

6,500.00 0.00 BD18 - Cooks Wages 0.00 5

6,500.00 0.00 BD18 - Cooks Wages 0.00 6

6,500.00 0.00 BD18 - Cooks Wages 0.00 7

9,000.00 0.00 BD18 - Cooks Wages 0.00 8

6,500.00 0.00 BD18 - Cooks Wages 0.00 9

6,500.00 0.00 BD18 - Cooks Wages 0.00 10

4,500.00 0.00 BD18 - Cooks Wages 0.00 11

4,500.00 0.00 BD18 - Cooks Wages 0.00 12

Event Staff - PT15-600-919-500-0000-50130 29,000.00

1,500.00 0.00 BD18 - Event Staff Wages 0.00 2










800.00 0.00 BD18 - Event Staff Wages 0.00 12

Restaurant - FT15-600-919-500-0000-50131 48,911.00

48,911.00 0.00 NZ18 - FB Restaurant Wages 0.00 0

Kitchen - PT15-600-919-500-0000-50132 20,450.00

150.00 0.00 BD18 - Kitchen Staff Wages 0.00 1


213




1,000.00 0.00 BD18 - Kitchen Staff Wages 0.00 4









Wait Staff - PT15-600-919-500-0000-50133 38,000.00

1,300.00 0.00 BD18 - Wait Staff Wages 0.00 2











Ice Machine15-600-919-500-0000-52139 1,125.00

125.00 0.00 BD18 - Easy Ice Machine Rental 0.00 3









Hood Filter15-600-919-500-0000-52140 970.00

32.00 0.00 BD18 - Hood Filter Cleaning 0.00 1




214











Grease Trap15-600-919-500-0000-52141 330.00

-20.00 0.00 BD18- Recycle Grease 0.00 4

130.00 0.00 BD18 - Grease Trap Empty 0.00 4

-20.00 0.00 BD18 - Recycle Grease 0.00 8


-20.00 0.00 BD18 - Recycle Grease 0.00 10


Dishwasher15-600-919-500-0000-52142 876.00

73.00 0.00 BD18 - Dish Machine Lease 0.00 1












Deck Entertainment15-600-919-500-0000-52143 0.00

CO2 Tanks15-600-919-500-0000-52144 810.00

50.00 0.00 BD18 - CO2 NOS Gas 0.00 1

50.00 0.00 BD18 - CO2 NOS Gas 0.00 2

50.00 0.00 BD18 - CO2 NOS Gas 0.00 3

90.00 0.00 BD18 - CO2 NOS Gas 0.00 4

50.00 0.00 BD18 - CO2 NOS Gas 0.00 5

50.00 0.00 BD18 - CO2 NOS Gas 0.00 6


215


110.00 0.00 BD18 - CO2 NOS Gas 0.00 7

110.00 0.00 BD18 - CO2 NOS Gas 0.00 8

110.00 0.00 BD18 - CO2 NOS Gas 0.00 9

50.00 0.00 BD18 - CO2 NOS Gas 0.00 10

50.00 0.00 BD18 - CO2 NOS Gas 0.00 11

40.00 0.00 BD18 - CO2 NOS Gas 0.00 12

Beer Lines15-600-919-500-0000-52145 1,710.00

500.00 0.00 BD18 - Beer Line Cleaning 0.00 1












Kitchen Equipment15-600-919-500-0000-52150 10,000.00

3,000.00 0.00 BD18 - Walk-in Shelving 0.00 1

3,000.00 0.00 BD18 - Annual Kitchen Equipment PM 0.00 2

500.00 0.00 BD18 - Kitchen Bar Equipment Repairs 0.00 3










Knife Sharpening15-600-919-500-0000-52151 770.00

70.00 0.00 BD18 - Knife Sharpening 0.00 2





216









Linens15-600-919-500-0000-52152 6,650.00

100.00 0.00 BD18 - Dish Rags, Event Linens 0.00 1




1,000.00 0.00 BD18 - Dish Rags, Event Linens 0.00 5








Water Softener Lease15-600-919-500-0000-52153 0.00

Banquet Equipment15-600-919-500-0000-52999 6,000.00

4,000.00 0.00 BD18 - Tables, Chairs, Catering Event Supplies 0.00 3

2,000.00 0.00 BD18 - Tables, Chairs, Catering Event Supplies 0.00 4

Uniforms - F&B15-600-919-500-0000-53104 2,000.00

500.00 0.00 BD18 - F&B Uniforms 0.00 2

500.00 0.00 BD18 - F&B Uniforms 0.00 3

500.00 0.00 BD18 - F&B Uniforms 0.00 4

500.00 0.00 BD18 - F&B Uniforms 0.00 5

COGS - Beer & Wine15-600-919-500-0000-53141 44,562.00

44,562.00 0.00 BD18 - COGS Beer & Wine 0.00 12

COGS - Food15-600-919-500-0000-53142 90,801.00

90,801.00 0.00 BD18 - COGS Food 0.00 12

Supplies - Disposables15-600-919-500-0000-53144 9,450.00

50.00 0.00 BD18 - Supplies, Disposables 0.00 1




217




1,400.00 0.00 BD18 - Supplies, Disposables 0.00 6







COGS - Catering15-600-919-500-0000-53145 0.00

COGS - Soft Drink15-600-919-500-0000-53146 15,941.00

15,941.00 0.00 BD18 - COGS Soft Drinks 0.00 12

COGS - Spirits15-600-919-500-0000-53147 19,251.00

19,251.00 0.00 BD18 - COGS Spirits 0.00 12

Water Softener15-600-919-500-0000-53166 850.00

40.00 0.00 BD18 - Water Softener Salt 0.00 2










Supplies - Kitchen Chemicals15-600-919-500-0000-53175 4,500.00

1,000.00 0.00 BD18 - Chemical Supplies 0.00 1

75.00 0.00 BD18 - Chemical Supplies 0.00 2





1,500.00 0.00 BD18 - Chemical Supplies 0.00 7






218



Prep Line15-600-919-500-0000-55106 2,000.00

400.00 0.00 BD18 - Plates, Silverware, Glasses 0.00 1






Appliances15-600-919-500-0000-55107 7,000.00

3,500.00 0.00 BD18 - Kitchen Equipment 0.00 1

3,500.00 0.00 BD18 - Kitchen Equipment 0.00 6

Tip Clearing Account15-600-919-500-0000-57122 0.00



Expense Total:

1,714,802.00

1,665,484.00

Fund 20 - AQUATICS

Dept 100

Revenue

Interest Income20-100-100-000-0000-44100 550.00

550.00 0.00 NZ18 - Interest 0.00 0


Transfers In20-100-100-000-0000-48100 0.00




Expense



Health, Dental, Life20-100-100-000-0000-51103 0.00

CPR Training20-100-100-000-0000-52110 58.00

58.00 29.00 CM18 - Admin Staff 2.00 0

Staff Training20-100-100-000-0000-52115 2,802.00

850.00 425.00 CM18 - ILTP Instructor Class 2.00 0

302.00 0.00 CM18 - JES Instructor Class 0.00 0

120.00 30.00 CM18 - VanGuard Training 4.00 0


219


250.00 125.00 CM18 - Food Sanitation Certification 2.00 0

80.00 10.00 CM18 - Food Handlers Certification 8.00 0

320.00 0.00 CM18 - CPO Asst Supvr 0.00 0

500.00 0.00 CM18 - Pool Rental for Training 0.00 0

80.00 0.00 CM18 - AOAP Subscription 0.00 0

150.00 0.00 CM18 - Guard Games 0.00 0

50.00 0.00 CM18 - Training Supplies 0.00 0

100.00 0.00 CM18 - Diving Brick 0.00 0

Uniforms20-100-100-000-0000-53104 6,485.00

3,705.00 57.00 CM18 - Guards 65.00 0

1,325.00 53.00 CM18 - Lessons 25.00 0

585.00 45.00 CM18 - Mgr 13.00 0

400.00 25.00 CM18 - Concessions 16.00 0

350.00 35.00 CM18 - Coaches 10.00 0

120.00 20.00 CM18 - Admissions 6.00 0




80.00 40.00 GB18 - Association of Aquatic Professionals 2.00 0

Transfers Out20-100-100-000-0000-58100 8,000.00

5,000.00 0.00 NZ18 - Reserve Transfer to Capital for Landscape Restoration 0.00 0

3,000.00 0.00 NZ18 - Reserve Transfer to Capital for Pool Stairs Repair 0.00 0

Computer Equipment20-100-100-201-0000-52101 0.00

Promotion & Printing20-100-100-201-0000-52107 4,575.00

1,500.00 0.00 LF18 - Promo Postcard Printing & Postage 0.00 0

250.00 0.00 LF18 - Banners 0.00 0

250.00 0.00 LF18 - Updated Sign Printing 0.00 0

300.00 0.00 LF18 - Print Ads 0.00 0

200.00 0.00 LF18 - Facebook Boosted Posts 0.00 0

525.00 0.00 LF18 - Pool Brochure Printing 0.00 0

50.00 0.00 LF18 - Daily Pass Printing 0.00 0

250.00 0.00 LF18 - Concession Stand Buck Printing 0.00 0

1,000.00 0.00 LF18 - Promo Piece, Scratch Off or Booklet 0.00 0

50.00 0.00 LF18 - Limited Hours Card Printing 0.00 0

200.00 0.00 LF18 - Rack Card Printing 0.00 0

Ellis20-100-200-201-0000-52158 7,500.00

9,500.00 0.00 CM18 - Ellis Risk Management 0.00 0


220


750.00 0.00 CM18 - Instructor Certificates & Cards 0.00 0

-4,000.00 0.00 CM18 - Guards & Instructors Pay License Fee 0.00 0

1,250.00 50.00 CM18 - Refund Incentive to Guards 25.00 0

Safety & First Aid20-100-200-201-0000-53103 680.00

400.00 0.00 CM18 - 1st Aid Supplies - Ice Packs, Gloves, Kit Supplies 0.00 0

200.00 0.00 CM18 - Rescue Manikin 0.00 0

80.00 40.00 CM18 - Oxygen 2.00 0

Safety & First Aid - WR20-100-200-701-0000-53103 590.00

350.00 0.00 CM18 - 1st Aid Supplies - Ice Packs, Gloves, Kit Supplies 0.00 0

200.00 0.00 CM18 - Rescue Manikin 0.00 0

40.00 40.00 CM18 - Oxygen 1.00 0

Staff Support20-100-912-000-0000-57131 330.00

330.00 0.00 CM18 - Staff Support 0.00 0

Staff Travel20-100-912-000-0000-57132 800.00

300.00 0.00 CM18 - Supervisor Mileage 0.00 0

150.00 0.00 CM18 - Operations Mileage 0.00 0

200.00 0.00 CM18 - Staff Training Mileage 0.00 0

150.00 0.00 CM18 - Assistant Mileage 0.00 0

Photo ID's20-100-912-201-0000-53167 2,100.00

150.00 50.00 CB18 - Replacement Camera 3.00 0

125.00 0.00 CB18 - Twilight Pass Cards 0.00 0

1,125.00 75.00 CB18 - Datacard Ribbon 15.00 0

550.00 50.00 CB18 - Pool Pass Cards 11.00 0

150.00 0.00 CB18 - Pool Pass Card Scanner 0.00 0


Dept 200

Expense

Facility - CC20-200-200-201-0000-52122 285.00

100.00 0.00 CM18 - Boiler Inspection 0.00 0

185.00 37.00 CM18 - Satellite Music 5.00 0

Pools - CC20-200-200-201-0000-52160 2,550.00

500.00 0.00 CM18 - Aqua Pure Consult 0.00 0

250.00 0.00 CM18 - RPZ Testing 0.00 0

600.00 0.00 CM18 - State Feature Fee 0.00 0

1,000.00 0.00 CM18 - Thomas Pump Service 0.00 0

200.00 0.00 CM18 - Hix Service 0.00 0


221


Facility - CC20-200-200-201-0000-53168 5,525.00

1,700.00 0.00 TB18 - Cleaning Supplies 0.00 0

1,725.00 0.00 CM18 - Paint & Sealer for Locker Rooms, Offices, Concess 0.00 0

2,000.00 0.00 TB18 - Misc Supplies-Wasp Spray, Zip Ties, Sand Toys 0.00 0

100.00 0.00 CM18 - Red Paint for Slide 0.00 0

Pools - CC20-200-200-201-0000-53169 16,700.00

15,000.00 0.00 CM18 - Chemicals 0.00 0

500.00 0.00 CM18 - Misc Ropes, Clips, Hooks, Parts, 0.00 0

200.00 0.00 CM18 - Winterize Supplies 0.00 0

1,000.00 100.00 TB18 - Filter Bags 10.00 0

Water - CC20-200-200-201-0000-54102 4,000.00

4,000.00 0.00 CM18 - Water 0.00 0

Sewer - CC20-200-200-201-0000-54103 1,000.00

1,000.00 0.00 CM18 - Sewer 0.00 0

Gas - CC20-200-200-201-0000-54104 4,000.00

4,000.00 0.00 CM18 - Gas 0.00 0

Electricity - CC20-200-200-201-0000-54105 10,000.00

10,000.00 0.00 CM18 - Electricity 0.00 0

Facility - CC20-200-200-201-0000-55103 7,280.00

1,770.00 295.00 CM18 - Mats for Locker Room 6.00 0

300.00 30.00 CM18 - Umbrellas 10.00 0

1,800.00 150.00 CM18 - Lounge Chairs 12.00 0

440.00 55.00 CM18 - Guard Umbrellas 8.00 0

920.00 230.00 CM18 - Probes 4.00 0

200.00 0.00 CM18 - Rakes & Brooms 0.00 0

250.00 0.00 CM18 - Concrete Repair 0.00 0

1,600.00 1,600.00 CM18 - Guard Chairs 1.00 0

Pools - CC20-200-200-201-0000-55104 2,875.00

1,000.00 0.00 CM18 - Pool Parts 0.00 0

1,875.00 375.00 CM18 - Lane Lines 5.00 0

Security - WR20-200-200-701-0000-52113 700.00

700.00 0.00 MF18 - WR Security 0.00 0

Facility - WR20-200-200-701-0000-52122 1,385.00

175.00 35.00 CM18 - Satellite Music 5.00 0

500.00 0.00 CM18 - Winterize Building 0.00 0

65.00 0.00 CM18 - When to Work Scheduling App 0.00 0

10.00 0.00 CM18 - WR Fire Extinquisher Inspection 0.00 0

600.00 0.00 CM18 - Valley Electric LED Install 0.00 0


222


35.00 0.00 CM18 - WR Print Management 0.00 0

Pools - WR20-200-200-701-0000-52160 1,750.00

1,250.00 0.00 CM18 - Aqua Pure Defender Inspection & Heater Repair 0.00 0

500.00 0.00 CM18 - RPZ Testing 0.00 0

Facility - WR20-200-200-701-0000-53168 750.00

250.00 0.00 CM18 - Cleaning Supplies 0.00 0

250.00 0.00 CM18 - Misc Supplies - Wasp Spray, Office Supplies 0.00 0

250.00 0.00 CM18 - Sealer for Locker Rooms 0.00 0

Pools - WR20-200-200-701-0000-53169 9,000.00

200.00 0.00 CM18 - Ropes, Clips, Misc 0.00 0

300.00 0.00 CM18 - Defender Wash 0.00 0

8,500.00 0.00 CM18 - Chemicals 0.00 0

Water - WR20-200-200-701-0000-54102 3,000.00

3,000.00 0.00 CM18 - Water 0.00 0

Sewer - WR20-200-200-701-0000-54103 1,000.00

1,000.00 0.00 CM18 - Sewer 0.00 0

Gas - WR20-200-200-701-0000-54104 3,500.00

3,500.00 0.00 CM18 - Gas 0.00 0

Electricity - WR20-200-200-701-0000-54105 8,000.00

8,000.00 0.00 CM18 - Electricity 0.00 0

Refuse - Winrock20-200-200-701-0000-54106 500.00

500.00 0.00 MF - WR Refuse 0.00 0

Facility - WR20-200-200-701-0000-55103 3,440.00

1,770.00 295.00 CM18 - Mats for Locker Rooms 6.00 0

900.00 150.00 CM18 - Lounge Chairs 6.00 0

90.00 30.00 CM18 - Umbrellas 3.00 0

165.00 55.00 CM18 - Guard Umbrellas 3.00 0

75.00 0.00 CM18 - Small Fridge for Vending in Admissions 0.00 0

440.00 55.00 CM18 - Block Covers 8.00 0

Pools - WR20-200-200-701-0000-55104 3,330.00

2,970.00 330.00 CM18 - Remaining LED Lights for Pool 9.00 0

360.00 0.00 CM18 - 1 Lane Line 0.00 0


Dept 300

Revenue

Water Fitness20-300-904-201-4000-41000 700.00

700.00 0.00 KD18 - Revenues 0.00 0


223



Expense

Water Fitness20-300-904-201-4000-50000 425.00

425.00 0.00 KD18 - Wages 0.00 0

Water Fitness20-300-904-201-4000-55000 0.00


Dept 400

Expense

Facility & Site Improvements20-400-912-201-0000-52123 0.00


Dept 600

Revenue

Vending Commissions20-600-100-201-0000-42108 400.00

400.00 0.00 CM18 - Vending CC 0.00 0

Cash Over-Short - Conc20-600-100-201-0000-47102 0.00

Vending Commissions - WR20-600-100-701-0000-42108 200.00

200.00 0.00 CM18 - Vending in Admissions 0.00 0

Concessions - Sales20-600-912-201-0000-42109 67,000.00

70,000.00 0.00 CM18 - Sales for Season 0.00 0

-3,000.00 0.00 CM18 - Sand Dollar Redemption 0.00 0


Expense

Concessions - Staff20-600-100-201-0000-50128 31,000.00

31,000.00 0.00 CM18- Staff Pool Season 0.00 0

Concessions - Sales Tax20-600-100-201-0000-57121 5,950.00


Equipment Maintenance20-600-912-201-0000-52120 835.00

200.00 0.00 CM18 - Health Permit 0.00 0

175.00 0.00 CM18 - Grease Trap Removal 0.00 0

60.00 0.00 CM18 - Taylor Machine Maintenance 0.00 0

400.00 0.00 CM18 - Valley Electric Increase Power 0.00 0

COGS - Food20-600-912-201-0000-53142 23,000.00

23,000.00 0.00 CM18 - Food Cost 0.00 0

COGS - Non-Food20-600-912-201-0000-53143 4,200.00


224


4,200.00 0.00 CM18 - Non-Food Cost 0.00 0

Concessions Misc Supplies20-600-912-201-0000-53144 300.00

300.00 0.00 CM18 - Misc Supplies, Cleaning, Staff Cups, Fly Strips 0.00 0

Concessions20-600-912-201-0000-55108 2,025.00

500.00 0.00 CM18 - Propane - Smaller Grill 0.00 0

725.00 0.00 CM18 - Smaller New Grill 0.00 0

800.00 0.00 CM18 - Larger New Fryer 0.00 0


Dept 700

Revenue

Cash Over-Short - CC20-700-100-201-0000-47102 0.00

Cash Over-Short - WR20-700-100-701-0000-47102 0.00

Pool Merchandise - Sales20-700-700-201-0000-42106 400.00

400.00 0.00 CM18 - Taxable Merchandise - Goggles, Swim Caps 0.00 0

Admissions - Daily20-700-800-201-0000-41127 81,000.00

81,000.00 0.00 CM18 - Daily Fee 0.00 0

Admissions - Res Individual20-700-800-201-0000-41128 165,000.00

165,000.00 0.00 CM18 - R Passes 0.00 0

Admissions - NonRes Individual20-700-800-201-0000-41129 36,000.00

36,000.00 0.00 CM18 - NR Passes 0.00 0

Admissions - Group20-700-800-201-0000-41130 400.00

400.00 0.00 CM18 - Groups Admissions 0.00 0

Admissions - KC20-700-800-201-0000-41131 9,900.00

9,900.00 0.00 TB18 - KC 0.00 0

Scholarships - Pools20-700-800-201-0000-41132 -1,000.00

-1,000.00 0.00 TB18 - Season Pass Scholarships 0.00 0

Admissions Daily - WR20-700-800-701-0000-41127 13,500.00

13,500.00 0.00 CM18 - Daily Admissions WR 0.00 0

Admissions Group - WR20-700-800-701-0000-41130 200.00

200.00 0.00 CM18 - Group Admissions WR 0.00 0

Admissions - KC20-700-800-701-0000-41131 6,000.00

6,000.00 0.00 CM18 - KC 0.00 0

Otters - Miscellaneous20-700-912-201-0000-41134 4,000.00

3,000.00 0.00 CM18 - Sponsorships, Donations, Fundraiser 0.00 0

1,000.00 0.00 CM18 - Conference Meet Fees 0.00 0

Otters - PFest Sales20-700-912-201-0000-42106 10,000.00

10,000.00 0.00 CM18 - Taxable Sales - Lemon Shake Ups 0.00 0

Private Rentals20-700-912-201-0000-43103 8,000.00


225


8,000.00 0.00 CM18 - Private Rentals 0.00 0

Swim Lessons - Private20-700-912-201-7008-41000 750.00

750.00 75.00 CM18 - Lessons 10.00 0

Aquatics Program20-700-912-201-7009-41000 4,800.00

4,800.00 0.00 CM18 - New Camps 0.00 0

Swim Lessons - KC20-700-912-201-7010-41000 7,200.00

7,200.00 0.00 CM18 - KC Lessons 0.00 0

Otters - Meet Sales20-700-912-701-0000-42106 4,000.00

4,000.00 0.00 CM18 - Taxable Merchandise Sales 0.00 0

Private Rentals - WR20-700-912-701-0000-43103 2,000.00

2,000.00 0.00 CM18 - Private Rentals WR 0.00 0

Swim Team20-700-912-701-7001-47000 51,000.00

51,000.00 0.00 CM18 - Swim Team 0.00 0

Swim Lessons20-700-912-701-7006-41000 46,000.00

46,000.00 0.00 CM18 - Swim Lessons 0.00 0

Swim Lessons - Private20-700-912-701-7008-41000 3,500.00

3,500.00 0.00 CM18 - Private Lessons 0.00 0

Aquatics Program20-700-912-701-7009-41000 9,870.00

3,000.00 0.00 CM18 - Technique Weeks 0.00 0

1,700.00 0.00 CM18 - Scout Testing 0.00 0

1,000.00 0.00 CM18 - Ellis Jr Guard 0.00 0

4,170.00 0.00 CM18 - New Intersquad Team 0.00 0

Swim Lessons - KC20-700-912-701-7010-41000 6,500.00

6,500.00 0.00 CM18 - KC Swim Lessons 0.00 0


Special Events20-700-915-000-7002-41000 2,500.00

2,500.00 0.00 CM18 - New Special Events 0.00 0


Expense

Administrative20-700-100-201-0000-50101 48,911.00

48,911.00 0.00 NZ18 - Aquatics Admin Wages 0.00 0

Operations Staff20-700-100-201-0000-50110 3,250.00

250.00 0.00 CM18 - Splashpad Weekends & Holidays Wages 0.00 0

3,000.00 0.00 CM18 - CC Wages 0.00 0

Admissions Staff20-700-100-201-0000-50134 7,500.00

7,500.00 0.00 CM18 - Staff Admissions CC 0.00 0

Guards20-700-100-201-0000-50135 114,000.00

114,000.00 0.00 CM18 - Guard CC Wages 0.00 0


226


Pool Managers - PT20-700-100-201-0000-50136 48,620.00

25,000.00 0.00 CM18 - Mgr CC Wages 0.00 0

22,620.00 0.00 TB18 - Asst Spvr Wages 0.00 0

1,000.00 0.00 CM18 - Aquatic Program Wages 0.00 0

Operations Staff - WR20-700-100-701-0000-50110 1,500.00

1,500.00 0.00 CM18 - Operations Staff Wages 0.00 0

Admissions Staff - WR20-700-100-701-0000-50134 3,400.00

3,400.00 0.00 CM18 - Admissions WR 0.00 0

Guards20-700-100-701-0000-50135 33,000.00

33,000.00 0.00 CM18 - Guards WR Wages 0.00 0

Pool Managers - PT20-700-100-701-0000-50136 12,000.00

9,000.00 0.00 CM18 - Mgr WR Wages 0.00 0

3,000.00 0.00 CM18 - Aquatic Program Wages 0.00 0

Pool Merchandise20-700-700-201-0000-53171 200.00

200.00 0.00 CM18 - Taxable Merchandise - Goggles, Swim Diapers 0.00 0

Pool Merchandise - Sales Tax20-700-700-201-0000-57121 34.00



Otters Support Group20-700-912-201-0000-53134 21,000.00

3,000.00 0.00 CM18 - Lemon Shake Ups 0.00 0

400.00 0.00 CM18 - Donut Days 0.00 0

3,400.00 0.00 CM18 - Shirts & Concessions Resale 0.00 0

2,000.00 0.00 CM18 - Party, Awards Night, Cookout 0.00 0

1,500.00 0.00 CM18 - Conference Fee 0.00 0

150.00 0.00 CM18 - Portable Printer 0.00 0

8,550.00 0.00 CM18 - Scoreboard for Timing System 0.00 0

200.00 0.00 CM18 - Cart for Equipment 0.00 0

1,500.00 0.00 CM18 - Refurbished Timing System for Touchpads 0.00 0

300.00 0.00 CM18 - Gift Cards for Officials & Key Volunteers 0.00 0

Otters Reserve Expense20-700-912-201-0000-53135 0.00

Otters - PFest Sales Tax20-700-912-201-0000-57121 850.00

850.00 0.00 NZ18 - PFest Oswego Sales Tax 8.5% 0.00 0

Swim Lessons - Private20-700-912-201-7008-50000 0.00

Aquatics Program20-700-912-201-7009-53000 400.00

400.00 0.00 CM18 - Camp Supplies 0.00 0

Swim Lessons - KC20-700-912-201-7010-50000 0.00


Otters - Meet Sales Tax20-700-912-701-0000-57121 290.00

290.00 0.00 NZ18 - WR Montgomery Sales Tax 7.25% 0.00 0


227


Swim Team20-700-912-701-7001-50000 22,000.00

22,000.00 0.00 CM18- Swim Coach Wages 0.00 0

Swim Team20-700-912-701-7001-52000 2,960.00

1,500.00 0.00 CM18 - Team Shirts 0.00 0

600.00 0.00 CM18 - Awards 0.00 0

360.00 0.00 CM18 - 4G Service for IPads 0.00 0

300.00 0.00 CM18 - Team Unify License Fee 0.00 0

200.00 0.00 CM18 - Coach Mileage 0.00 0

Swim Team20-700-912-701-7001-53000 200.00

200.00 0.00 CM - DQ Slips, Red Paper, Labels, Paper 0.00 0

Swim Team20-700-912-701-7001-55000 100.00

100.00 0.00 CM18 - Replacement Equipment 0.00 0

Swim Lessons20-700-912-701-7006-50000 20,000.00

20,000.00 0.00 CM18 - Swim Lessons Wages 0.00 0

Swim Lessons20-700-912-701-7006-53000 100.00

100.00 0.00 CM18 - Binders, Incentives 0.00 0

Swim Lessons20-700-912-701-7006-55000 100.00

100.00 0.00 CM18 - Toys, Bins 0.00 0

Swim Lessons - Private20-700-912-701-7008-50000 1,400.00

1,400.00 0.00 CM18 - Wages 0.00 0

Aquatics Program20-700-912-701-7009-53000 300.00

300.00 0.00 CM18 - Certificates, Incentives, Supplies 0.00 0

Swim Lessons - KC20-700-912-701-7010-50000 0.00




Special Events20-700-915-000-7002-50000 0.00

Special Events20-700-915-000-7002-52000 0.00

Special Events20-700-915-000-7002-53000 500.00

100.00 0.00 CM18 - Supplies & Prizes 0.00 0

100.00 0.00 CM18 - Give Aways, 4th of July 0.00 0

300.00 0.00 CM18 - Inflatables 0.00 0



Expense Total:

540,370.00

534,920.00

Fund 40 - CAPITAL


228


Dept 100

Revenue

Interest Allocation40-100-000-000-0000-44100 0.00

Interest Income40-100-100-000-0000-44100 6,000.00

6,000.00 0.00 NZ18- Interest 0.00 0



2,000.00 0.00 NZ18 - Misc Sales 0.00 0

Foundation Support40-100-100-000-0000-47109 2,100.00

2,100.00 0.00 NC18 - Foundation Support 0.00 0

Developers - Restrict Donation40-100-100-000-0000-47400 0.00

Restricted Donations40-100-100-000-0000-47401 0.00

Transfers In40-100-100-000-0000-48100 165,000.00

15,500.00 0.00 NZ18 - Transfer from Museum for Furnace & AC Replacements 0.00 0

5,000.00 0.00 NZ18 - Transfer from Aquatics for Landscape Restoration 0.00 0

3,000.00 0.00 NZ18 - Transfer from Aquatics for Pool Stairs Repair 0.00 0

3,500.00 0.00 NZ18 - Transfer from Rec for PP Community Park Field Gates 0.00 0

15,000.00 0.00 NZ18 - Transfer from Rec for Lawnmower Equipment 0.00 0

6,000.00 0.00 NZ18 - Transfer from FB for Pavilion Carpet 0.00 0

117,000.00 0.00 NZ18 - Transfer from Rec 0.00 0


Expense



Health, Dental, Life40-100-100-000-0000-51103 0.00

Computer Equipment40-100-100-000-0000-52101 0.00


1,400.00 0.00 NC18 - AutoCAD Maintenance Subscription 0.00 0

700.00 0.00 NC18 - GIS Maintenance Subscription 0.00 0

Legal Services40-100-100-000-0000-52104 2,000.00

2,000.00 0.00 NC18 - Legal Services 0.00 0

Foundation Expense40-100-100-000-0000-52118 2,100.00

2,100.00 0.00 NC18 - Foundation Expense 0.00 0

Foundation Reserve Expense40-100-100-000-0000-52135 0.00


Issuance Costs-Bonds&Debt Cert40-100-100-000-0000-56114 0.00




229


Transfers Out40-100-100-000-0000-58100 0.00

Dist 308 Reimbursable40-100-100-901-0000-52161 0.00


Dept 200

Revenue

Cell Tower40-200-100-100-0000-47110 27,400.00

27,400.00 0.00 NC18 - PP Cell Tower 0.00 0


Expense

Park Site Materials40-200-200-000-0000-53173 5,000.00

5,000.00 0.00 NC18 - Sign Posts, Wood, Split Rail Fence 0.00 0

Equipment - Operations40-200-200-000-0000-55101 10,850.00

5,000.00 0.00 NC18 - Equipment Trailer 0.00 0

2,800.00 0.00 NC18 - Utility Trailer 0.00 0

750.00 0.00 NC18 - 3 Post Hole Digger 0.00 0

2,300.00 0.00 NC18 - Sno-Ex Salt Spreader 0.00 0

Lawnmowers40-200-200-000-0000-55109 85,000.00

85,000.00 0.00 NC18 - Wide Area Mower Toro 5900 0.00 0

Vehicles40-200-200-000-0000-55110 62,000.00

25,000.00 0.00 NC18 - Ford F150 Extended Cab 0.00 0

37,000.00 0.00 NC18 - F250 & Plow Package 0.00 0

Park Improvements40-200-200-900-0000-52126 47,200.00

8,000.00 0.00 NC18 - Misc 0.00 0

1,600.00 0.00 NC18 - Ashgate Park BB Colorcoat 0.00 0

10,000.00 0.00 NZ18 - Grande Park BB Crack Repairs 0.00 0

4,100.00 0.00 NC18 - Ogden Falls Park BB Colorcoat 0.00 0

4,500.00 0.00 NC18 - Silverleaf Park BB Colorcoat 0.00 0

8,000.00 0.00 NC18 - Summerlin Park BB Colorcoat 0.00 0

4,000.00 0.00 NC18 - Washington Park BB Colorcoat 0.00 0

3,000.00 0.00 NC18 - Troy Park Grindstone Interpretive Signage 0.00 0

4,000.00 0.00 NC18 - Civic Center BB Court Repair & Colorcoat 0.00 0

Park Memorials40-200-200-900-0000-52162 1,500.00

1,500.00 0.00 NC18 - Concrete, Installation, Materials 0.00 0

Park Projects40-200-200-900-0000-53172 200.00

200.00 0.00 NC18 - Lathe, Tape, Paint, Postage 0.00 0

Equipment - Planning40-200-200-900-0000-55101 21,000.00


230


8,000.00 0.00 NC18 - Benches, Trash Cans, Misc 0.00 0

12,000.00 0.00 NC18 - Park Sign Replacement Program 0.00 0

1,000.00 0.00 NC18 - Fox River Trail Signage 0.00 0


Dept 400

Revenue

Bonds Issued at Par40-400-100-000-0000-46106 0.00

Bonds Sold40-400-100-000-0000-46107 0.00

Debt Certificate Proceeds40-400-100-000-0000-46109 0.00

Debt Certificate Issued at Par40-400-100-000-0000-46110 0.00

Discount on Certificates40-400-100-000-0000-46112 0.00

Premium on Bonds Payable40-400-100-000-0000-46113 0.00

Premium on Debt Cert Issued40-400-100-000-0000-46117 0.00

Impact Fees - Oswego40-400-100-000-0000-47106 0.00

Grant Proceeds40-400-100-000-0000-47300 0.00

LC Grande Pk - Willowgate Pk40-400-100-900-0000-47203 12,285.00

12,285.00 0.00 NC18 - GP Land Cash & Transition Fees 0.00 0

Dist 308 Contributions40-400-100-901-0000-47104 0.00

LC Tuscany Trail40-400-100-932-0000-47209 0.00

LC Prairie Point Comm Park40-400-100-943-0000-47206 0.00

LC Marquis Pointe Park40-400-100-947-0000-47205 15,800.00

15,800.00 0.00 NC18 - Marquis Land Cash & Transition Fees 0.00 0

LC Ashcroft Park40-400-100-948-0000-47201 7,500.00

7,500.00 0.00 NC18 - Ashcroft Place Land Cash & Transition Fees 0.00 0

LC South Point Park40-400-100-949-0000-47208 11,580.00

11,580.00 0.00 NC18 - Southbury Land Cash & Transition Fees 0.00 0

LC Hunt Club Park40-400-100-951-0000-47204 12,400.00

12,400.00 0.00 NC18 - Land Cash & Transition Fees 0.00 0

LC Churchill Club Park40-400-100-952-0000-47202 0.00


Expense

Developer Funded Improvements40-400-100-000-0000-52163 0.00


Bonds Expense40-400-100-000-0000-56107 2,400.00

1,600.00 0.00 NZ18 - 2012B Admin, Agent Fees 0.00 0

800.00 0.00 NZ18 - 2009BA Admin, Agent Fees 0.00 0

Debt Certificates40-400-100-000-0000-56108 0.00



231


Land Purchase & Fees40-400-100-000-0000-57125 2,400.00

1,400.00 0.00 NC18 - Waubonsie Trail Lease 0.00 0

1,000.00 0.00 NC18 - Recording Fees, Taxes 0.00 0

Photos & Plans & Printing40-400-100-100-0000-52164 250.00

250.00 0.00 NC18 - Printing, Laminating, Scanning 0.00 0

Park Development Consultants40-400-100-900-0000-52193 2,000.00

2,000.00 0.00 NC18 - Misc Consultants 0.00 0

LC Grande Pk-Willowgate Pk40-400-100-900-0000-57203 0.00

LC Tuscany Trail40-400-100-932-0000-57209 0.00

LC Prairie Point Comm Park40-400-100-943-0000-57206 0.00

LC Marquis Pointe Park40-400-100-947-0000-57205 0.00

LC Ashcroft Park40-400-100-948-0000-57201 0.00

LC South Point Park40-400-100-949-0000-57208 0.00

LC Hunt Club Park40-400-100-951-0000-57204 0.00

LC Churchill Club Park40-400-100-952-0000-57202 0.00

Fertilizer & Seed & Mulch40-400-200-000-0000-53127 0.00

Building Improvements - PP40-400-200-100-0000-52119 87,650.00

15,850.00 0.00 NC18 - Paint & Repair 3 Barns 0.00 0

35,000.00 0.00 NC18 - Shelf Angle & Wall Reconstruction 0.00 0

15,800.00 0.00 NC18 - Concrete Entrance Repairs 0.00 0

21,000.00 0.00 NC18 - Heating AC Replacement 0.00 0

Prairie Point Maint Site40-400-200-100-0000-52182 0.00

Building Improvements - CC40-400-200-200-0000-52119 32,950.00

12,950.00 0.00 NC18 - Concrete repairs 0.00 0

20,000.00 0.00 NC18 - Security Cameras 0.00 0

Civic Center Pool40-400-200-201-0000-52204 8,000.00

5,000.00 0.00 NC18 - Landscape Restoration Phase 2 0.00 0

3,000.00 0.00 NC18 - Repair Concrete Stairs Pool 0.00 0

Building Improvements - BP40-400-200-300-0000-52119 47,700.00

3,700.00 0.00 NC18 - Concrete Repairs 0.00 0

15,000.00 0.00 NC18 - Canvas Vestibule 0.00 0

5,000.00 0.00 NC18 - Roof Top Heat Exchangers 0.00 0

24,000.00 0.00 NC18 - HVAC Replacement Engineering Consultant 0.00 0

Building Improvements - SP40-400-200-400-0000-52119 0.00

Building Improvements - LWS40-400-200-600-0000-52119 15,500.00

15,500.00 0.00 NC18 - 2 Furnaces & AC Replacements 0.00 0

Trees & Shrubs & Flowers40-400-200-600-0000-53123 10,000.00

1,000.00 0.00 NC18 - Annual Flowers 0.00 0

9,000.00 0.00 NC18 -Tree Replacements & New Trees 0.00 0


232


Building Improvements - WR40-400-200-700-0000-52119 0.00

Winrock Pool40-400-200-701-0000-52194 4,000.00

4,000.00 0.00 NC18 - Landscape Replacements 0.00 0

Winrock Park40-400-200-702-0000-52200 170,000.00

170,000.00 0.00 NC18 - Playground Replacement 0.00 0

Forestry40-400-200-900-0000-52129 0.00

Bartlett Lake40-400-200-903-0000-52168 0.00

Farmington Lakes Park40-400-200-904-0000-52171 51,900.00

15,000.00 0.00 NC18 - Lake Edge Erosion Repair 0.00 0

36,900.00 0.00 NC18 - Repave 8 Ft Path 0.00 0

Morgan Creek Prairie & Wetland40-400-200-907-0000-52179 2,000.00

2,000.00 0.00 NC18 - Drainage Improvements 0.00 0

Saw Wee Kee Park40-400-200-908-0000-52205 9,000.00

9,000.00 0.00 NC18 - Permanent Boat Ramp 0.00 0

Waa Kee Sha Park40-400-200-911-0000-52188 0.00

Andover Park40-400-200-913-0000-52166 0.00

Augusta Lake Park40-400-200-915-0000-52167 10,000.00

10,000.00 0.00 NC18 - Shoreline Restoration 0.00 0

Briarcliff Woods Park40-400-200-917-0000-52169 59,000.00

59,000.00 0.00 NC18 - Pickleball Court Parking Lot 0.00 0

Jaycee Park40-400-200-921-0000-52178 31,000.00

31,000.00 0.00 NC18 - Water Service 0.00 0

Lakeview Park40-400-200-922-0000-52197 0.00

Northampton Park40-400-200-924-0000-52180 11,500.00

11,500.00 0.00 NC18 - Replace Drinking Fountain 0.00 0

Pearces Ford Park40-400-200-926-0000-52181 0.00

Summerlin Park40-400-200-929-0000-52198 0.00

Tuscany Trail Park40-400-200-932-0000-52186 0.00

Village Green Park40-400-200-933-0000-52187 5,500.00

5,500.00 0.00 NC18 - Park Repairs 0.00 0

Washington Park40-400-200-934-0000-52189 0.00

Willowgate Park40-400-200-936-0000-52190 0.00

Prairieview Park40-400-200-936-0000-52191 0.00

Civic Center Park40-400-200-938-0000-52170 0.00

Hudson Crossing North40-400-200-939-0000-52175 0.00

Hudson Crossing Park40-400-200-939-0000-52176 67,000.00

67,000.00 0.00 NC18 - Bridge Repairs & Consultant 0.00 0

Hudson Crossing South40-400-200-939-0000-52177 0.00

Violet Patch Park40-400-200-940-0000-52206 46,000.00

46,000.00 0.00 NC18 - Replace Wood Decking 0.00 0


233


Grande Park40-400-200-941-0000-52173 0.00

Old Post Park40-400-200-942-0000-52202 0.00

Prairie Point Park40-400-200-943-0000-52183 54,500.00

5,000.00 0.00 NZ18 - Basketball Court Repairs 0.00 0

4,000.00 0.00 NC18 - Parking Lot Speed Bumps 0.00 0

3,500.00 0.00 NC18 - Ballfield Gates Relocation & 2 New Gates 0.00 0

42,000.00 0.00 NC18 - Complete Detention Basin Reconstruction 0.00 0

Wormley Heritage Park40-400-200-945-0000-52201 0.00

Haines Property40-400-200-946-0000-52174 0.00

South Point Park40-400-200-949-0000-52184 0.00

Bike Trails & Pathways40-400-200-954-0000-52165 0.00

Townsend Park40-400-200-955-0000-52185 0.00

Aurora Parks & Trails40-400-200-957-0000-52192 0.00

Bluegrass Park40-400-200-958-0000-52199 0.00

Fox Bend Golf Course40-400-918-500-0000-52203 409,000.00

6,000.00 0.00 NC18 - Replace Pavilion Carpet 0.00 0

10,000.00 0.00 NC18 - Replace Rear Deck Railing 0.00 0

260,000.00 0.00 NC18 - Rebuild East Parking Lot & LED Lights 0.00 0

22,000.00 0.00 NC18 - Cart Path Paving 0.00 0

30,000.00 0.00 NC18 - Replace Bar Equipment 0.00 0

10,000.00 0.00 NC18 - Replace Driving Range Net 0.00 0

30,000.00 0.00 NC18 - Cart Bridge #17 Engineering Consultant 0.00 0

21,000.00 0.00 NC18 - 72" Rotary Mower 0.00 0

20,000.00 0.00 NC18 - 4 Club Car Utility Carts 0.00 0



Expense Total:

262,065.00

1,378,200.00

Fund 50 - DEBT SERVICE

Dept 100

Revenue

Property Taxes50-100-100-000-0000-40100 1,375,767.00

1,375,767.00 0.00 NZ18 - Kendall & Will 0.00 0

Interest Income50-100-100-000-0000-44100 600.00

600.00 0.00 NZ18 - Interest 0.00 0



Transfers In50-100-100-000-0000-48100 0.00


234




Expense

Principal - Bonds & Debt Cert50-100-100-000-0000-56110 1,240,000.00

1,240,000.00 0.00 NZ18 - Series 2015 Bonds 0.00 0

Interest - Bonds & Debt Cert50-100-100-000-0000-56112 136,474.00

92,085.00 0.00 NZ18 - Series 2015 Bonds 0.00 0

44,389.00 0.00 NZ18 - Series 2017A Bonds 0.00 0

Payment to Escrow Agent50-100-100-000-0000-56117 0.00


Transfers Out50-100-100-000-0000-58100 0.00


Dept 400

Revenue

Bonds Issued at Par50-400-100-000-0000-46106 0.00

Debt Certificate Issued at Par50-400-100-000-0000-46110 0.00



Expense Total:

1,376,367.00

1,376,474.00

Report Totals

Expense Total:

Revenue Total: 13,935,273.00

14,781,788.00


235


VI. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES

The Oswegoland Park District will maintain its position as a leader in producing financial reports in conformance with generally accepting accounting principles and pronouncement by the Governmental Accounting Standards Board (GASB). The District follows generally accepted accounting principles in accounting for the funds of the Park District.

The District uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities.

All governmental funds are accounted for using the modified accrual basis of accounting, with revenues being recorded when the services or goods are available and measurable. Expenditures are recorded when the liability is incurred. General property tax revenue is recognized as revenue at the time it is considered measurable and available to finance current expenditures. The District uses a detailed line item budget for accounting expenditure control, and monitoring purposes.

The Comprehensive Annual Financial Report (CAFR) shows the status of the District’s finances on the basis of “generally accepted accounting principles” (GAAP). This is consistent with the way the District prepares its budget.

The District strives to meet guidelines and criteria to receive the Government Finance Officers Association (GFOA) Certificate of Excellence in Financial Reporting. The District has received the award annually since 2010.

The District was awarded the Distinguished Agency Award in October 2017.

An annual audit will be performed by an independent public accounting firm; with an audit opinion to be included with the Park District’s published Annual Financial Report.

Investment Policy

The District adheres to treasury management practices permitted by state statutes and adopted investment policies. The primary objective is to invest public funds in a manner which will provide a competitive investment return with the maximum security while meeting daily cash flow demands of the District and conforming to all state statutes governing the investment of public funds.

236


Criteria for selecting investments and the order of priority are: safety, liquidity, and yield.

An investment policy has been adopted by the Board, which provides guidelines for the prudent investment of temporary idle cash and outlines the policies for maximizing the efficiency of the cash management system.

All funds must be invested or held in secure instruments that are both (a) allowed by state law AND (b) insured by either an agency of the federal government, collateralized by the holding institution, and more specifically in compliance with the IL Public Funds Investment Act (30 ILSC 235/1, et seq).

The District’s cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the District to invest funds to the fullest extent possible.

The Investment Policy, approved by the Park Board of Commissioners, can be found as Addendum 1.

Revenue Policy

When setting fees and charges for programs, services, memberships and facility use the district must balance a variety of factors, leading to a sustainable, workable plan. The GreenPlay Pyramid model is the foundation on which the Revenue Policy is built. This, along with market feasibility, comparable seasonal data, and operational philosophies for cost recovery, establishes such a method for staff to follow when determining fees and charges for programs, services and memberships.

The Revenue Policy, approved by the Park Board of Commissioners, can be found as Addendum 2.

Expenditure Policies

The budget will provide for adequate maintenance of capital, plant and equipment and for their orderly replacement.

The responsibility for purchasing rests solely with the department heads of the Park District, with final approval for purchases acknowledged by the executive director. Authorization for purchases of unbudgeted products or services must include the source of additional funds or a corresponding reduction in the budgeted, which will fund such a request.

237


An operational control of department budgets is maintained by preliminary check of funds availability on a line-item basis. Each department is responsible for ensuring funds are available within the specific line-item before making purchases.

Salaries and wages of full-time staff will be projected based on authorized staffing levels and projections will comply with the existing compensation plan.

Related expenditure policies, including the Payment of Bills Policy, Purchasing Policy, and Salary Administration Policy, approved by the Park Board of Commissioners, can be found as Addendums 3, 4, and 5.

Capital Assets Policy

The purpose of the Capital Assets Policy is to establish in order to safeguard District assets and to gather and maintain information needed for the proportion of financial statements. Adequate accounting procedures and records for fixed assets are essential to ensure the protective custody of the District’s property and to insure compliance with governmental financial reporting standards.

All items purchased that have a useful life of more than one year, are of a tangible nature and have a value of $5,000 or more are considered fixed assets.

The District categorizes its capital assets as follows:

• Land and Improvements to Land• Buildings and Building Improvements• Furniture and Fixtures• Park Improvements• Equipment• Vehicles• Sports Equipment• Office and Computer Equipment

The Capital Assets Policy, approved by the Park Board of Commissioners, can be found as Addendum 7.

238


Fund Balance and Reserve Policy

In 2015, the District reviewed and updated its Fund Balance and Reserve Policy. The purpose of this policy is to establish the principles and parameters by which the projected end-of-year Fund Balance target will be defined at the beginning of each budget period. Each year, the budget document will include a discussion of the fund targets established in this policy and an explanation of any Fund Balance constraints. Fund Balance targets are established for governmental funds. The parameters established in this policy provide a range of acceptable amounts of end-of-year spendable Fund Balances for different types of governmental funds.

The Fund Balance and Reserve Policy, approved by the Park Board of Commissioners, can be found as Addendum 8.

Operating Budget Policy

The District is committed to providing quality park areas and recreational facilities and services to meet the demands of residents of the Oswegoland Park District.

A comprehensive annual budget will be prepared for all funds expended by the District.

The budget will be prepared in such a manner as to facilitate its understanding by citizens and elected officials.

The Park District is committed to providing all District services and operations in a responsive, efficient and cost effective manner.

The District is committed to complying with the American with Disabilities Act (ADA) through funding for facility improvements, training of employees, and offering of programs.

The Park Board of Commissioners and staff complied with state law when preparing and adopting the tax levy.

Pension (IMRF), audit, liability, and special recreation (FVSRA) have separate tax levy extensions, and are accounted for in separate funds. This is required under Park District statute.

239


The District continues to work toward the goal that operating expenditures will not exceed projected revenues. Exceptions to this goal are planned reduction in fund balance reserves; a portion of the fund balance reserves may be used for capital repair and replacement; a portion may need to cover unanticipated drops in revenue or increases in costs. Ending fund balances must meet minimum policy levels. It is allowable for total expenditures to exceed revenue in a given year as long as the projected ending fund balance meets minimum policy levels.

The District considers the budget balanced if operating revenues are equal or greater then operating expenditures.

The District is committed to meeting IPRF (risk management agency) safety rules and regulations.

The District may accumulate funds for the purpose of building repairs and improvements.

Debt Policy

The laws of the State of Illinois authorize the District the power and authority to contract debt, borrow money and issue bonds for public improvement projects. Under these provisions, the District may issue debt to pay for the cost of acquiring, constructing, reconstruction, improving, extending, enlarging and equipping such projects or to refund bonds. The Park District’s primary objective in debt management is to keep the level of indebtedness within available resources. It is imperative to keep the debt, within the legal debt limitations established by state law, at a minimum cost to the taxpayer.

The District retains external bond counsel for all debt issuances to ensure compliance with applicable federal and state tax and other laws and regulations pertaining to public financing. The District will not issue debt without a written opinion by bond counsel.

The District prepares the appropriate disclosures as required by the Securities and Exchange Commission, the Federal Government, the State of Illinois, rating agencies, underwriters, investors, agencies, taxpayers and other appropriate entities and persons to ensure compliance with applicable laws and regulations. The District adheres to the following guidelines when approaching the option of debt as a source of revenue:

Debt is used only to provide funding for essential and necessary capital projects. Long-term borrowing will not be used to finance current operations or normal maintenance.

240


The goal of providing cost-effective services must be weighed against the ability to borrow at the lowest possible rate.

Benefits of the improvement must outweigh its costs, including the interest cost of financing.

Financing of the improvement will not exceed its useful life.

All debt issued, including lease-purchase methods, will be repaid within a period not to exceed the expected useful life of the improvements financed by the debt.

Capital Improvement Policy

The purpose of the Capital Improvement Plan (CIP) is to systematically plan, schedule, and finance capital projects to ensure cost-effectiveness. A five-year CIP is developed and updated annually. Capital budget appropriations lapse at the end of the fiscal year, however, they are re-budgeted until the project is complete. As capital improvement projects are completed, the operations of these facilities are funded in the operating budget.

The District shall maintain a Capital Improvement Plan and capital improvements will be made in accordance with that plan. The plan should be updated annually.

As part of the development of the CIP, the condition of the District’s infrastructure will be evaluated to appropriately prioritize and schedule maintenance and replacement.

The CIP will be developed using a team approach and prior to completing the operating budget to ensure adequate resources are available to fund all the projects in the plan.

Projects are evaluated using the following criteria:• Eliminates a threat to personal and public safety• Satisfies or meets a legal requirement, liability, or mandate that must be addressed in the next fiscal year (law, regulation or

court order)• Advances the implementation of the Master Plan

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• Satisfies or meets a legal requirement, liability, or mandate that can be addressed in future years of the Capital Improvement Plan (law, regulation, or court order)

• Improves the positive impact on the environment and reduces carbon footprint• Rehabilitates or replaces a facility or equipment that has reached its useful life and/or preserves existing resources/return on

investment• Reduces future maintenance or operating costs• Leverages available private or local, state, or federal government funds• Generates net revenue that will exceed the direct operational cost of facility and create a profit without using tax revenue• Provides new or expanded level of service• Promotes intergovernmental cooperation and other partnership opportunities• Improves the way the District operates resulting in increased productivity and efficiency, i.e. raise quality, save labor time,

improve service, enhance communication, maximize layout of space, or enhance technology

The corresponding year of the Capital Improvement Plan will be incorporated into the annual budget as the Capital budget. Projects slated for subsequent years are approved on a planning basis only.

The District defines a capital project as having a relatively high monetary value (at least $2500 for operating equipment and machinery and at least $25,000 for land acquisition and improvements), a long useful life (at least four years), and results in the creation of a fixed asset or the revitalization of a fixed asset.

Funding for the Capital Improvement Plan includes accumulated budget surpluses in the form of fund balances, user fees, grants plus debt management.

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ADDENDUMS

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2018 Annual Operating BudgetAddendum 1

A. Policy It is the policy of the Oswegoland Park District to invest public funds in a manner which will provide a competitive investment return with the maximum security while meeting the daily cash flow demands of the District and conforming to all state statutes governing the investment of public funds. This investment policy applies to the investment activities of all funds of the Oswegoland Park District. All financial assets shall be administered in accordance with the provisions of this policy. This policy is adopted in compliance with the Public Funds Investment Act (30 ILCS 235/1) and more specifically in compliance with said Act’s requirement to adopt a written investment policy (30 ILCS 235/2.5, aka P.A. 90-688).

B. Objectives of Investment Policy The purpose of this policy is to establish investment guidelines for Park District officials who are responsible for the safekeeping of public funds.

Specific Objectives:

1. The District’s investment portfolio shall be managed in a manner that will avoid any transaction that might impair public confidence in the District. The standard for investment shall be made with good judgment and care, not for speculation but for investment, considering the probable safety of the principal as well as the probable income to be derived.

2. Safety of principal is the foremost objective of the Investment Policy of the Oswegoland Park District. Each transaction shall first ensure that principal losses are avoided, whether through defaults or erosion of value due to fluctuations in market prices.

3. The District’s investment portfolio shall remain sufficiently liquid to enable the District to meet present and anticipated cash flow requirements and pay obligations as they come due.

4. The investment portfolio should be designed with the objectives of maximizing return while securing both safety and liquidity.

INVESTMENT POLICYAdopted April 22, 2010


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C. Responsibility of the Investment Program Responsibility for the investment program will be delegated to the Executive Director and/or the Director of Finance/Treasurer of the District. No person, unless authorized by the Executive Director and/or the Director of Finance/Treasurer, shall have the authority to make investment transactions on behalf of the Oswegoland Park District.

The Executive Director and/or Director of Finance/Treasurer shall be responsible for all investment transactions undertaken, and furthermore, shall establish a system of internal controls designed to prevent losses of funds that might arise from fraud, employee error, misrepresentation by third parties, or imprudent actions by employees, and to regulate the activities in the portfolio.

D. Pooling of Funds Except for cash in certain restricted and special funds, the District will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping and administration. Investment income will be allocated to the proper funds based on their respective participation and in accordance with generally accepted accounting principles.

E. Investment Selection While striving to achieve the objectives of this investment policy and limited by the State statutes, the Park District has approved the following for investment of public funds:

1. U.S. Government Bonds

2. U.S. Government Notes

3. Treasury Bills

4. Other Securities which are guaranteed by the full faith and credit of the United States of America

5. F.D.I.C. insured interest bearing savings or money market accounts

6. F.D.I.C. insured interest bearing certificates of deposit

7. F.D.I.C. insured interest bearing time deposits constituting direct obligations of any bank as defined by the Illinois Banking Act


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Funds shall be diversified in several accounts from time to time to meet the objective of security of principal and liquidity. Any other investments not disclosed in the above listed, including the use of derivatives, is prohibited.

F. Collateral The Park District may require that funds on deposit in excess of insured limits be secured by collateral. The District will accept any of the following assets as collateral:

1. U.S. Government Securities

2. Obligations of Federal Agencies

3. Obligations of the State of Illinois

4. General Obligation municipal bonds rated “A” or better issued by a governing body in the State of Illinois The amount of collateral provided shall not be less than 110% of the fair market value of the net amount of District funds on deposit at each financial institution. Pledged collateral shall be held by the Oswegoland Park District, or kept in a safekeeping account by a third party and evidenced by a safekeeping receipt.

G. Financial Institutions With respect to bank accounts maintained as financial institutions, it shall be the policy that the Park District will not maintain funds on deposit in any financial institution that is not a member of the F.D.I.C. Accounts shall not exceed F.D.I.C. insurance limits without collateral (see “F” above).

H. Location The Oswegoland Park District will maintain operating and investment accounts in financial institutions within the Oswegoland Park District, whenever possible. The financial institutions will be approved at the first meeting of the fiscal year by the Board of Commissioners.


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Procedures should include references to: safekeeping, delivery vs. payment, investment accounting, wire transfer agreements, collateral/depository agreements and banking service contracts. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Director of Finance. The Director of Finance shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The Director of Finance may from time to time amend the written procedures in a manner not inconsistent with this policy or with state statutes.

J. Internal Controls The Director of Finance/Treasurer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the District are protected from loss, theft or misuse. Details of the internal controls system shall be documented in an investment procedures manual and shall be reviewed and updated quarterly. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of the control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits require estimates and judgments by management. The internal controls structure shall address the following points:

• Control of collusion • Separation of transaction• Authority from accounting and record keeping • Custodial safekeeping• Avoidance of physical delivery securities

I. Delegation of Authority Authority to manage the Oswegoland Park District’s investment program is derived from the following: The establishment of investment policies is the responsibility of the Park Board. Management and administrative responsibility for the investment program is hereby delegated to the Director of Finance who, under the direction of the Executive Director, shall establish written procedures for the operation of the investment program consistent with this investment policy.


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The Executive Director and/or Director of Finance/Treasurer may engage investment advisors, money managers and/or financial institutions at their discretion, and only after approval of the Board of Park Commissioners. All such advisors, managers and/or institutions shall be given a copy of the Investment Policy and shall be required to comply with this policy.

L. Conflicts of Interest Funds shall be invested to avoid actual conflicts and the appearance of conflicts of interest between the Board of Commissioners, Park District staff, or any investment advisors engaged by the Park District, and the institutions or accounts used for the investments.

M. Compliance with Public Funds Investment Act This Investment Policy is specifically written with the intention of complying with the Illinois Public Funds Investment Act (30 ILSC 235/1, et seq.). It has been written to incorporate all requirements of the Act, and shall be interpreted to comply with the Act. If it is found that any provision of this policy conflicts with the Act, the Act shall be interpreted to control.

• Clear delegation of authority to subordinate staff members• Written confirmation of telephone transactions for investments and wire transfers • Dual authorization of wire transfers• Development of a wire transfer agreement with the lead bank and third-party custodian

Accordingly, the Director of Finance/Treasurer shall establish a process for annual independent review by an external auditor to assure compliance with policies and procedures.

K. Performance, Reporting, Advisors The performance of the investment (based upon the return on the investment) shall be reviewed on an annual basis by comparing the performance with the performance of other similar investment accounts and/or institutions. Said review shall include a determination of whether the portfolio is effective in meeting the Park District’s needs for safety of principal, liquidity, and return on investment. The review shall also include a determination of appropriate diversification and general performance.

The Director of Finance/Treasurer shall compile monthly written reports of investment activities including information regarding securities in the portfolio by class or type, book value, income earned, and market value as of the report date.


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The mission of the Park District is to provide memorable experiences in parks and recreation that enrich our communities. In order to support this mission, the Park District offers year-round diversified experiences, ensuring all guests the opportunity to enjoy quality parks, facilities, programs and services. It is not possible to rely upon taxes alone to financially support the wide variety of parks and recreation experiences that are desired by the Oswegoland community. Therefore, the Park District must utilize other sources of revenue to help supplement the tax base. Other sources of revenue may include grants, cash donations and/or land dedication, sponsorships, fees and charges.

Purpose When setting fees and charges for programs, services, memberships and facility use the district must balance a variety of factors, leading to a sustainable, workable plan. The GreenPlay Pyramid model is the foundation on which the Revenue Policy is built. This, along with market feasibility, comparable seasonal data, and operational philosophies for cost recovery, establishes such a method for staff to follow when determining fees and charges for programs, services and memberships.

Methodology for Setting Fees and Charges The following methods are used when determining fees and charges. The principal foundation of the Pyramid is the Benefits Filter. It answers the question of “Who receives the benefit of the service?”

Mostly Community Benefit The foundational level of the Pyramid includes those services, including programs and facilities which mostly benefit the community as a whole. These services may increase property values, provide safety, address social needs, and enhance quality of life for residents. The community generally pays for these basic services via tax support. These services are generally offered to residents at a minimal charge or with no fee. This level is supported by agency’s tax dollars.

Considerable Community Benefit The second and smaller level of the Pyramid represents services which promote individual physical and mental well-being, and may begin to provide skill development. They are generally traditionally expected services and/or beginner instructional levels. These costs are partially offset by both a tax subsidy to account for considerable community benefit and participant fees to account for the Individual benefit received from the service.

REVENUE POLICYAdopted August 17, 2017


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Balanced Individual/Community Benefit The third and even smaller level of the Pyramid represents services that promote individual physical and mental well-being, and provide an intermediate level of skill development. This level provides balanced individual and community benefit and should be priced accordingly. The individual fee is set to recover a higher percentage of cost than those services that fall within lower Pyramid levels. Considerable Individual Benefit The fourth and still smaller Pyramid level represents specialized services generally for specific groups, and those which may have a competitive focus. Services in this level may be priced to recover full cost, including all direct and indirect expenses.

Mostly Individual Benefit At the top of the Pyramid, the fifth and smallest level represents services which have profit center potential, may be in an enterprise fund, may be in the same market space as the private sector, or may fall outside the core mission of the agency. In this level, services should be priced to recover full cost in addition to a designated profit percentage.

Revenue-Producing Facilities Fox Bend Golf Course is established as a revenue producing facility and was created to support the special interests of the guests they serve and are operated to generate revenue in excess of all costs.

Fees are set based on a market-rate fee (which is defined by identifying all providers of an identical service in both private and public sectors), based on demand for the specific service, and set at the highest level the market will bear for the service in question.


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PAYMENT OF BILLS POLICYAdopted September 29, 2005

The purpose of this policy is to provide the Oswegoland Park District staff with guidelines and directions for the acquisition of goods and services under state bid requirements.

A supervisor must approve purchases within budget guidelines and the check requisition or invoice and packing slip signed and coded with a description. In the event of a purchase outside the budget guideline the expenditure must have either Executive or Finance Director approval, prior to purchase. The invoices are then forwarded to the Finance department for payment.

The accounts payable person reviews the document for correct coding, department head or supervisor approval, and inputs the transaction into the system. The Executive Director reviews daily input and approves prior to presentation to the Board.

Bills are paid after board approval of the presentation of the list of bills at the monthly board meeting. The Treasurer then reviews all supporting documentation for appropriateness, and signs the checks for mailing.

Exceptions to the above process require approval by the Finance Director.


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Overview The purpose of this document is to provide staff with a reference for the Oswegoland Park District purchasing and bidding procedures. The Oswegoland Park District seeks at all times to procure goods and services in accordance with Illinois law in a manner that is fair and equitable to all, while remaining fiscally responsible to its taxpayers.

Authorized Purchasers During employment with the Oswegoland Park District, personnel may be asked to make purchases on behalf of the District. The following personnel will have the authority to purchase:

• Executive Director • Directors • Superintendents • Supervisors • Managers • Designated Employees*

* This is defined as a staff member that has been given authority by any of the personnel listed above.

Authorized Purchaser Agreement Authorized purchasers will complete the Authorized Purchaser Agreement, stating they have been provided a copy, or have been given access to this Purchasing Policy and understands the responsibilities and guidelines associated with being an Authorized Purchaser. (Please see Appendix A).

Legal Requirements 1. There are public bid requirements for certain purchases. Park Districts must publicly advertise for any purchases with an

estimated cost of $25,000 and above. The minimum public bid limit prescribed by State law for contract by a Park District is $25,000 (70 ILCS 1205/8-1(c)). Park Districts may also comply with public bidding requirements by conducting a reverse electronic auction (50 ILCS 531/1 et seq.).

2. In addition, all local officials who sit on the governing body awarding a contract are bound by “Conflict of Interest” laws. These laws generally prohibit the awarding of any purchase contract, such as materials, supplies, equipment, or services, in which the officer has a direct, or indirect, financial interest. Exemptions to this restriction exist, but in a strictly limited way

PURCHASING POLICYAdopted August 17, 2017


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(50 ILCS 105/1 et seq.) 3. Park Districts are permitted to cooperate with others to jointly purchase any agreed upon material or service. In addition,

there are other forms of cooperation permitted by State law including: large equipment sharing, central warehousing, or bulk purchasing (30 ILCS 525/1 et seq.). See the Economizing Resources section of this policy for additional details.

4. A completed W-9 will be required for any payments to vendors and for yearly, non-refunding or reimbursement payouts of over $600 to participants. This will ensure that the District collect appropriate information for year-end tax processing. The requirements and exceptions for 1099’s can be found on the IRS website.

5. No contracts may be executed for a term greater than one (1) year except as approved by the Board of Park Commissioners and in compliance with State law.

Purchase Levels of Authorization Purchases of less than $25,000 are exempt from formal, competitive bidding procedures. In such instances, the following procedures shall be followed:

Authorization levels for dollar amounts are: Dollar Amount Authorization Level Equal to or less than $250 Authorized Employees Over $250 and up to $2,500 Supervisors Managers Superintendents Over $2,500 and up to $10,000 Directors Over $10,000 and less than $25,000 Executive Director Over $25,000 Board of Park Commissioners

1. Purchases equal to or less than $250 (Authorized Employees) a. Purchases equal to or less than $250 shall be handled through normal Districtpurchasing procedures. Formal bidding is not required and does not requireinformal price quotes, unless specifically requested by the employee’s upper level of authorization. A contract should make express reference to compliance with the Illinois Prevailing Wage Act, to the extent that such Act applies, and to the duty ofthe contracting party to cooperate with the District in fulfilling its duties under the Freedom of Information Act. b. The Check Request Form, along with proper approval/signatures of the purchaserand his/her upper level of authorization, should be completed prior to submission to the Finance Department.


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c. Purchases of goods and services reoccurring on a monthly basis do not require preauthorization if approved in the annual budget process, and revenue associated with the expense can cover the cost. Examples include pro shop merchandise, food and beverage purchases, Kid’s Connection food purchases, monthly utilities, etc.

2. Purchases over $250 and up to $2,500 (Supervisors, Managers, Superintendents) a. Purchases over $250 and up to $2,500 shall be handled through normal District purchasing procedures. Formal bidding is not required and does not require informal price quotes, unless specifically requested by the employee’s upper level of authorization. A contract should make express reference to compliance with the Illinois Prevailing Wage Act, to the extent that such Act applies, and to the duty of the contracting party to cooperate with the District in fulfilling its duties under the Freedom of Information Act. b. The Check Request Form, along with proper approval/signatures of the purchaserand his/her upper level of authorization, should be completed prior to submission to the Finance Department. c. Purchases of goods and services reoccurring on a monthly basis do not require preauthorization if approved in the annual budget process, and revenue associated with the expense can cover the cost. Examples include pro shop merchandise, food and beverage purchases, Kid’s Connection food purchases, monthly utilities, etc.

3. Purchases over $2,500 and up to $10,000 (Directors) a. For purchases over $2,500, formal bidding is not required, although the purchaser must obtain at least three (3) informal, written quotes (informal meaning – quotes that do not formally use an RFP or RFQ). Quotes do not need to be solicited by public advertisement, but may be solicited by either oral or written invitation. In cases where three quotations are not attainable, (i.e., due to a limited number of suppliers, a non-response from solicited suppliers, emergency or “time-sensitive” purchases with inadequate time to receive quotes, etc.), a good faith effort should be made and documented to receive the best pricing and product for the District. A contract should make express reference to compliance with the Illinois Prevailing Wage Act, to the extent that such Act applies, and to the duty of the contracting party to cooperate with the District in fulfilling its duties under the Freedom of Information Act. Exceptions to the above requirement include purchases of professional services, sole suppliers, conferences/training, and those instances where the Executive Director or Board of Park Commissioners has found that the nature of the goods or services are not adapted to competitive bidding. b. The Check Request Form, along with proper approval/signatures of the purchaserand his/her upper level of authorization, should be completed prior to submission to the Finance Department. c. Prior approval by the Department Director must be made for this level of purchase, but is not necessary if the purchaser has a Director level of authority.


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4. Purchases over $10,000 and less than $25,000 (Executive Director) a. For purchases over $10,000 formal bidding is not required, although the purchaser must obtain at least three (3) informal, written quotes (informal meaning – quotes that do not formally use an RFP or RFQ). Quotes do not need to be solicited by public advertisement, but may be solicited by either oral or written invitation. In cases where three quotations are not attainable, (i.e., due to a limited number of suppliers, a non-response from solicited suppliers, emergency or “time-sensitive” purchases with inadequate time to receive quotes, etc.), a good faith effort should be made and documented to receive the best pricing and product for the District. A contract should make express reference to compliance with the Illinois Prevailing Wage Act, to the extent that such Act applies, and to the duty of the contracting party to cooperate with the District in fulfilling its duties under the Freedom of Information Act. Exceptions to the above requirement include purchases of professional services, sole suppliers, conferences/training, and those instances where the Executive Director or Board of Park Commissioners has found that the nature of the goods or services are not adapted to competitive bidding. b. The Check Request Form, along with proper approval/signatures of the purchaserand his/her upper level of authorization, should be completed prior to submission to the Finance Department. c. Upon prior approval by the Executive Director, the award is made to the lowest responsible quote meeting the specifications, delivery date, and other required terms and conditions of purchase.

5. Purchases of $25,000 or More (Board of Park Commissioners) All contracts for the purchase of goods or services of $25,000 or more require Board approval; even if the purchase is exempt from competitive bidding. This level of authority includes any negotiable, written contracts expected to exceed $25,000 during the fiscal year. a. Requirement - Bidding The Park District Code requires that all contracts for supplies, materials, or work involving an expenditure of $25,000 or more shall be awarded to the lowest responsive and responsible bidder, considering conformity with specification, terms of delivery, quality, and serviceability, and requires Board of Park Commissioner’s approval. Notice of the requirements of the Prevailing Wage Act/FOIA should be attached to all requests for bids. b. Bid / No Bid Approval Before concluding that a purchase in excess of $25,000 is exempt from competitive bidding, obtain approval from the Department Director, Executive Director, and/or Attorney review/approval.


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c. General Guidelines1. Carefully schedule your procurement process. At the beginning of the project, work backward and develop a

timeline for all steps – from contact with public, bid steps, attorney review, action request from Board, etc. 2. Prior to releasing the bid to the market, contact the District’s Attorney for review of the bid documents, instructions,

and specifications so that counsel may prepare and include the contract terms in the Bidding Documents. The bid price needs to include compliance with all legal requirements so they should be included in the Bidding Documents. Counsel recommends using our own contract rather than one from a supplier. For standard contracts, contract templates can be used. Templates are prepared and reviewed on an annual basis by the District’s legal counsel.

3. Complete one of the following applicable checklists: • Checklist for Purchases over $25,000 – Bid Contract (Appendix B) • Checklist for Purchases over $25,000 – Non-Bid Contract (Appendix C)

d. Exceptions Exceptions to the bidding requirements exist for contracts, which by their nature are not adapted to award by competitive bidding. Examples include contracts for:

1. Services of individuals possessing a high degree of professional skill where the ability or fitness of the individual(s) play(s) an important part, including but not limited to architects, engineers or land surveyors (per the Local Government Professional Services Selection Act, such services cannot be competitively bid nor can compensation be compared or used as a basis to rank the firms being considered).

2. Printing or engraving of bonds, tax warrants and other evidence of indebtedness. 3. Utility services such as water, electric, telephone. 4. Use, purchase, delivery, movement or installation of data processing equipment, software or services and

telecommunications and interconnect equipment, software or services. 5. Duplicating machines and supplies. 6. Goods or services procured from another governmental agency (i.e., joint purchase). 7. Purchase of equipment previously owned by some entity other than the District itself. 8. Purchase of magazines, books, periodicals, pamphlets, and reports. 9. Emergencies, where approved or ratified by a vote of ¾ of the members of the Board of Park Commissioners. 10. Contracts for the printing of finance committee reports and departmental reports.


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Bidding Process 1. Public Advertisement

The minimum requirements for all contracts subjected to bid requirements is for the District to place at least one public notice, in a local newspaper published in the District, at least ten (10) calendar days before the bid is due to the District.

2. Bid Notice The bid notice should include the following items: a. General description of the work to be performed or articles to be purchased. b. Notice of Prevailing Wage Act requirement, if applicable. c. Where bidding documents may be obtained. d. Time, place, and location for opening bids. e. Bid deposit, if required. f. Performance bond and labor and material payment bond requirements. g. Deadline and location for submission of bids. h. Other information necessary to enable intelligent and cost-effective bid. i. A list of all entities/individuals obtaining bid packets should be maintained. j. Selection criteria, to the extent factors other than price will be considered relevant to the performance of the contract. k. Notice of the requirements of FOIA, if applicable.

3. Bid Opening Mandatory protocol for the bid opening procedure includes: a. Notifying each bidder of the time and place of bid opening at least three (3) days in advance, if changed. b. Accepting only sealed bids from the bidder prior to published bid opening time. c. Opening of bids in public by an employee of the District or member of the Board of Commissioners and at least one disinterested witness. d. Announcing contents of each bid. e. Recording bid information on a “bid tabulation” form.

4. Bid Analysis Each bid should be analyzed to determine responsiveness with the bidding instructions (i.e., if there are any variances or modifications from the instructions, or if bid submittal does not meet the requested specifications.)


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5. Lowest Responsible Bidder a. Contracts will be awarded to the lowest responsive and responsible bidder. Staff will not only consider the lowest dollar amount of the bid, but other factors including conformity with specifications, terms of delivery, quality of product/service and serviceability to ensure there is reasonable and sound basis for the contract award, provided such criteria have been indicated in the bidding instructions or advisement for bid. b. For public works projects, staff may review the Illinois Department of Labor Public Works Debarred Contractors list to ensure the contractor is not prohibited from performing public works projects in Illinois. c. If recommending award to a bidder who is not the lowest, consult the Department Director and/or the Executive Director. If necessary, the Director will forward staff’s recommendation to the District’s Attorney for review. d. With the approval of the Department Director, Executive Director, and District’s Attorney, it may be possible to pre- qualify the set of responsible bidders from whom bids will be accepted. e. The bidding instructions should remind all bidders that the District may reject all the bids at its discretion and may waive any informalities if doing so is found to be in the best interest of the District.

6. Electronic Reverse Auction Option Reverse electronic auctions, if used in lieu of the traditional public bid process, are to be conducted in compliance with the Local Government Electronic Reverse Auction Act (50 ILSC 531/1 et seq.).

7. Items to Include in the Board Packet (Bid Contracts) To ensure consistent presentation of information to Board for their review and approval, the following items must be included within the memo to the Board: a. Project background b. Funding for project c. Bid Tabulation Summary (excludes professional services) If awarding contract to bidder who is not the lowest putative bidder, provide legal opinion if applicable or Director’s comments or supporting documentation regarding recommendation

Non-Bidding Process 1. Documentation

Establish that no bid is required and document the exception. Review with counsel, if necessary. In some cases, a legislative finding by the Board of Commissioners that the purchase is not adapted to competitive bidding will be


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necessary as a prerequisite to proceeding with the Request for Proposal process. 2. Request for Proposal

Solicit Requests for Proposals (RFP) or quotes from at least three (3) professional services/vendors/suppliers. Notify vendors/suppliers in a consistent, similar manner (i.e.: writing, orally, etc.). Small requests may only need two proposals. 3. Evaluate Proposals Interview, negotiate, and thoroughly evaluate proposals with vendor/suppliers on services, cost, etc. Determine if there are any variances, modifications from requirements, or if the proposal does not meet the specifications requested. Consult with legal counsel to determine if the evaluation of the proposals must be performed in a cost-blind manner. 4. Award Consider not only the lowest dollar amount of the bid, but the bidder’s responsibility (financial, responsiveness, and otherwise) to meet the expectations and demands under the terms of the RFP. If awarding (or recommending award) to a vendor whose proposal is not the lowest, document the decision, supporting rational, etc., and consult with department head or attorney before finalizing decision/recommendation. 5. Items to include in the Board Packet for Contracts $25,000 and over that are not subject to bid (Non-Bid Contracts) To ensure consistent presentation of information to the Board for their review and approval, the following items must be included with a non-bid contract: a. Memo to Board, which includes the scope of project, and recommendations. b. Attorney’s confirmation approving exemption from bid process. c. If applicable, a contract for Board execution. 6. Processing/Requesting Payment to Vendor/Supplier When completing a pre-authorization for work/services performed under a board-approved contract, please complete the “Board Approved” section on the Check Request form.

Other General Guidelines

Tax Exempt Purchases The Oswegoland Park District is a tax exempt agency. Purchases for the District are exempt from most forms of Illinois sales tax. Whether purchasing online, in person, with a P-Card, check, or cash, use the tax exempt card for all qualifying purchases.

For further information on tax exempt purchases, refer to the Purchasing Guidelines for Tax Exempt Status (Appendix D).


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Personal Purchases Personal shopping purchases must be paid for separate from any work-related purchases, requiring two separate transactions with two separate receipts.

Vendor We require the following information from vendors prior to payment: name, address, phone number, and W-9 information. A completed W-9 will be required for any payments to vendors and for yearly, non-refunding or reimbursement payouts of over $600. This will ensure that the District collect appropriate information for year-end tax purposes. The requirements and exceptions for 1099’s can be found on the IRS website.

Payment of Invoices and Expenses A Check Request Form and invoice are required for payment of all expenses. When an invoice is received from a vendor, the invoice is sent to the department generating the expense. The purchaser is responsible for completing the Check Request Form, obtaining the proper level of authorization and signatures before returning the invoice and all related documentation to the Finance Department for payment. (Please see Appendix E).

Petty Cash The Oswegoland Park District maintains a petty cash fund for reimbursement of minimal incidental purchases. Maximum limit for reimbursement will vary for each petty cash fund.

The original receipt must be submitted for reimbursement. A brief description of the items purchased, date, GL#, and amount should be written in the petty cash receipt book or on the original receipt and signed by the person requesting petty cash.

Employee Reimbursements (Non-Petty Cash Reimbursements) In the rare event an employee uses their own money to make work-related purchases and requests reimbursement, the employee must complete a Check Request Form. The original receipt should be attached to the Check Request Form. Expenses are to be submitted within 30 days of the purchase date. Employee will be reimbursed the following Friday, after submission to the Finance Department. (Please see Appendix E).

Mileage Reimbursements When an employee uses their personal vehicle for work-related travel and requests reimbursement, the employee must complete a Monthly Mileage Reimbursement Check Request Form. Employee will be reimbursed the following Friday, after submission to the Finance Department. (Please see Appendix F).


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P-Card Purchases Purchasing cards can be used as a form of payment for District expenses. These cards have limits set for each individual cardholder, based on the requirements of his/her responsibilities. Although each cardholder has authority to make purchases on behalf of the District, proper adherence to purchasing level authority must be followed. If a purchase is outside of the employee’s level of purchasing authority, proper authorization must be received prior to purchase.

On an annual basis, Administration will review all P-Card account balances, limits and authorized signers to protect liability and safety for the District. For further information on P-Card purchases, refer to the Administrative Purchasing Card Procedures Manual (Appendix G).

House Accounts Purchases House accounts with specific vendors can be used as a form of payment for District expenses. These accounts have been established and set up with only authorized purchasers having access to make purchases, with established limits.

On an annual basis, Administration will review all house account balances, limits and authorized signers to protect liability and safety for the District. Circumvention Amounts in excess of the provisions set forth in the Purchasing Policy may not be split into smaller segments (string purchasing and/or string bidding) for the purpose of avoiding provisions of the Purchasing Policy.

Economizing Resources The District will participate in joint purchasing agreements with other state and local government agencies to economize resources. Use of this source of purchasing co-operative should be in the best interest of the Park District based on multiple factors, including: cost, timing, product, etc. Examples of joint purchasing which the District might utilize includes: Joint bidding with the Village, US Communities (through IPRA), National Joint Powers Alliance (NJPA), Inter-local Purchase Systems (TIPS), State of Illinois Bid Contracts, Suburban Purchasing Cooperative (SPC), and the National IPA (NIPA). Approval of the respective membership intergovernmental agreement must precede use of a contract offered by a joint purchasing cooperative.


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Emergency Expenditures Emergency expenditures are sometimes required. If an emergency occurs and the Executive Director determines that an expenditure that is in excess of $24,999.99 is needed, this policy permits the Executive Director of the District to authorize such a purchase and directs that the Executive Director shall individually contact the Board of Commissioners to advise them of the same. The Executive Director will make every reasonable effort to contact each Commissioner within five business days. Further, such a purchase shall be presented for approval at the next scheduled meeting of the Board of Park Commissioners. The District may make emergency procurements without competitive sealed bidding or prior notice when there exists a threat to public health or public safety, or when immediate expenditures are necessary for repairs to District property in order to protect against further loss or damage to District property, to prevent or minimize serious disruption in critical District services that affect health, safety, or collection of substantial District revenues, or to ensure the integrity of District records. All emergency purchases must be ratified by the approval of ¾ of the members of the Board.


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TABLE OF CONTENTS

I. Purpose II. Scope III. Objectives IV. Statements of Policy V. Responsibilities VI. Appendix

SALARY ADMINISTRATION POLICY AND PROCEDUREAdopted July 17, 2014


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I. PURPOSEThe purpose of this document is to provide staff with a reference for the Oswegoland Park District purchasing and bidding procedures.

II. SCOPEThe guidelines in this policy apply to all employees.

III. OBJECTIVES A. Attract and retain competent personnel. B. Provide for recognition of and reward for differences in individual ability and performance. C. Establish and maintain competitive salary ranges consistent with the economic requirements of the organization and commensurate with those industries within which the organization operates. D. Relate salaries paid to the duties and responsibilities of positions to provide a stimulus for employee self-improvement and advancement to greater responsibilities. E. Maintain a program of performance appraisal which identifies opportunities for employee development and places compensation rewards on an objective basis. F. Provide an effective management control system which will permit delegation of responsibility within a framework of policy and procedures.

IV. STATEMENTS OF POLICY

A. POSITION DESCRIPTION All positions will be defined in terms of their reflective duties and responsibilities.

B. POSITION EVALUATION All positions will be evaluated and classified in order of their relative value, utilizing approved evaluation techniques.


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C. SALARY STRUCTURE The organization will maintain a competitive salary structure which consists of salary grades and ranges. 1. Salary Grades All positions will be classified by salary grade, which indicates the range of their minimum and maximum salary value.

2. Salary Ranges Salary ranges are the means by which the relative value of positions is expressed in dollar terms, and will be sufficiently broad to provide salary growth potential for competent personnel. Salary ranges specifically establish the lowest dollar amount generally paid for minimum acceptable performance and the highest dollar amount generally paid for outstanding performance, relative to position market value and other positions in the program.

3. Maintenance Salary grades and ranges will be reviewed annually by the Human Resources department and appropriate changes will be recommended to the Executive Director. D. MERIT BUDGET The Human Resources Department will annually evaluate the manpower market in terms of competitive factors, changes in living costs, organization economics and objectives. From this analysis, a salary increase budget expressed as percentages will be developed and justified for approval by the Executive Director and Park Board of Commissioners.

To develop a salary increase budget in dollars, the Executive Director will apply the approved percentages to the aggregate of salary range control points, weighted by the number of job incumbents in each salary range.

The details of this salary budget will allocate dollars to each employee. This budget will indicate employee name, current salary and control point, performance level and the amount and percentage of planned salary adjustments. This salary budget will then be reviewed and approved by the Park Board of Commissioners.

E. SALARY PROGRESSION REQUIREMENTS Before an employee can receive a salary adjustment, the employee’s position must have been described, evaluated and assigned a salary grade.


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It is the policy of the organization to grant salary adjustments on the basis of individual performance. To this end, all employees included in the program should be reviewed at least annually. This does not mean that salary increases are automatic or annual. Performance, salary increase budget and individual position within the salary range are the prime considerations in determining amount and frequency of salary adjustments. F. MAKING A SALARY CHANGE 1. Salary Recommendations A recommended salary adjustment, if it is provided for in the salary increase budget, must be initiated by the Executive Director. The Human Resources Department will audit all changes for policy and budget compliance prior to payroll submission. A summary of all proposed salary adjustments will be prepared each quarter for review by the Executive Director and the Park Board of Commissioners.

2. Salary Exceptions A proposed salary increase, if not budgeted, or if it is an exception to salary guidelines, must be approved by the Park Board of Commissioners. Exceptions and supporting documentation will be considered by the Executive Director, who will recommend disposition of exceptions to the Park Board of Commissioners.

3. Merit Increases The amount of merited increases is awarded based on performance and will be distributed in accordance to guidelines established by the Park Board of Commissioners. Increases which exceed guidelines or recommendation of no increase will be considered exceptions.

4. Promotional Increases A promotion is a permanent reassignment from a position evaluated in a lower salary grade to another position evaluated in a higher grade.

When an employee is promoted, the new salary shall be set at least at the salary range minimum of the higher salary grade, except: a. If the salary range minimum for the higher valued position is not at least 10% higher than the employee’s current salary, pay should be increased to an approximate level within the higher salary range by a normal promotional increase of 5% to 10% of current salary.


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b. If the salary range minimum of the new position is more than 10% higher than the employee’s current salary, the employee’s initial promotional increase should not exceed 10 to 15%. Should the individual’s new salary remain below minimum, the salary may be increased up to 10% at six month intervals until it reaches the minimum of the higher range.

5. Ability Increases Where an employee has been hired below salary grade control point and the individual evidences above average or outstanding potential, an ability increase may be recommended within six months (180 days) of the date of employment. This adjustment should be in compliance with the Guide to Annual Salary Adjustments, but treated as an exception for approval purposes.

6. Upgrades An upgrade is a re-evaluation of a position to a higher salary grade. The salary increase for an incumbent will be administered in the same manner as a promotional or ability increase.

7. Salary Adjustments for Demotions A demotion is a permanent reassignment from a position evaluated in a higher salary grade to another position evaluated in a lower salary grade.

8. Downgrades It is not the organization’s practice to reduce an employee’s salary simply because of position re-evaluation into a lower salary grade. This action is not considered a demotion and the employee’s existing salary shall continue, if approved by the Park Board of Commissioners.

9. Transfers A transfer is a change from one position to another within the same salary grade, or a change from a position in one organizational unit to a position of equal value in another organizational unit.

Transfers will not normally be rewarded by a salary adjustment. However, the employee’s past performance and salary grade level should be considered for purposes of determining desirable merit increases. Thus, merited increases may be coincidental with transfers when justified by such considerations. An employee shall not be transferred to a new or revised position until the position has been described, evaluated and classified.


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a. No promotional opportunity exists for the incumbent and the individual has demonstrated, beyond doubt, truly outstanding ability in the present position. b. The incumbent has not received a salary adjustment in the last 12 months. c. All such adjustments are authorized by the Park Board of Commissioners. d. The salary increase will not cause the employee’s salary to exceed the range maximum of the next higher salary grade. e. A merit bonus may be issued in lieu of a salary merit increase for those salaries that exceed the range maximum and do not require a salary adjustment. A merit bonus will be awarded for that year and doesn’t become part of the aggregate salary.

11. Temporary Assignments When employees are temporarily assigned positions classified in higher or lower salary grades (for example, as a result of a temporary increase or decrease in production) or assigned to special tasks that are normally performed by employees in higher or lower salary grades, their salary and title shall remain unchanged. If a temporary assignment becomes permanent, individual salaries will be adjusted in accordance with promotion and demotion policies. An employee will be regarded as permanently reassigned when the person is expected to continue to perform temporary duties and responsibilities beyond three months (90 days).

12. New Hires A new employee’s salary shall not exceed salary range control point, with certain permissible exceptions. If the employee offers qualifications in excess of those normally required, the individual may be hired at a salary above range control point to a new or revised position, a tentative description and evaluation must have been prepared and the establishment of the position authorized.

13. Red Circle and Green Circle Salaries A red circle salary is that which exceeds salary range maximum, while a green circle salary is below salary range minimum.

10. Adjustments above Salary Range Maximums The salary range maximum does not in itself limit rewards to an employee whose performance is clearly well above position expectations. Accordingly, consideration may be given to adjusting an individual’s salary above the range maximum of the salary grade in which the position is classified, provided that:


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As a result of salary program introduction, some employees’ salaries may be red or green circled. These salaries should be administered according to promotion and demotion policies.

G. PERFORMANCE APPRAISAL 1. In keeping with salary progression policy, formal performance appraisals shall be conducted annually to assist in determining salary adjustments. 2. A standard form is to be used when evaluating performance to ensure accuracy and consistency regarding factors to be appraised and performance level definitions.

3. Appraisals are to be made by the immediate supervisor having first-hand knowledge of the person being appraised, the circumstances under which they work and the nature of the work in order to obtain the most satisfactory results.

4. The performance appraisal process should include completion of the appraisal form and a performance appraisal interview to review the employee’s performance to determine progress, potential and areas requiring improvement.

5. Upon establishment of the overall performance level and in conjunction with the salary increase budget and the employee’s position within the salary range, a salary adjustment can be determined by consulting the Guide to Annual Salary Adjustments.

V. RESPONSIBILITIES A. PARK BOARD OF COMMISSIONERS 1. Approve Salary Administration Policy. 2. Approve overall salary structure increase percentages, salary policy ranges and total salary budget.

3. Make disposition of salary policy exceptions.


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B. EXECUTIVE DIRECTOR 1. Recommend overall salary structure increase percentages, salary ranges and total salary budget.

2. Recommend revisions in salary budget. 3. Forward to Park Board of Commissioners recommended exceptions in organization salary policy.

C. HUMAN RESOURCES MANAGER 1. Develop data to support recommended overall salary structure increase percentages, total salary budget and revisions in salary policy or ranges.

2. Advise the Executive Director regarding salary policy and the disposition of proposed exceptions.

3. Maintain equitable relationships among all salary positions. a. Provide guidance to management in the development, analysis and evaluation of positions. b. Audit position relationships and organization salary structure annually. c. Complete relevant salary surveys periodically.

4. Annually submit recommendations supported by cost information for revision of salary structure.

5. Review all salary actions for consistency with organization policies and forward exceptions according to policy.

6. Study the economics of the organization’s business community and recommend changes to the percentages shown in the Guide to Annual Salary Adjustments.

7. Recommend revisions in salary policy or procedures to maintain the program on a current basis.

8. Summarize each period all salary adjustments.

9. Communicate salary policy and range changes to appropriate management throughout the organization.


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Oswegoland Park DistrictSalary Grades and Ranges

Effective May 1, 2014

Grade Minimum Midpoint Maximum4 $25,698 $32,123 $38,5485 $28,962 $36,203 $43,4436 $32,640 $40,800 $48,9607 $36,786 $45,982 $55,1788 $41,457 $51,822 $62,1869 $46,722 $58,403 $70,08410 $52,656 $65,820 $78,98411 $59,344 $74,179 $89,01512 $66,880 $83,600 $100,32013 $75,374 $94,217 $113,06114 $84,946 $106,183 $127,42015 $95,735 $119,668 $143,60216 $107,893 $134,866 $161,83917 $121,595 $151,994 $182,39318 $137,038 $171,297 $205,557


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This Capital Assets Policy is established in order to safeguard District assets and to gather and maintain information needed for the preparation of financial statements. Adequate accounting procedures and records for fixed assets are essential to ensure the protective custody of District property and to insure compliance with governmental financial reporting standards. Fixed asset management ad-dresses the District’s investment in property, which is a significant resource.

A specific piece of property must possess three characteristics to be classified as a General Fixed Asset:

• Must be tangible in nature• Must have a useful life greater than one year• Must be of significant value

The significant value test is important because the District has individual assets that are tangible and long-lived, but whose value is so small that the time and expense incurred in maintaining detailed accounting and inventory records for them are not justified.

All items purchased that have a useful life of more than one year, are of a tangible nature and have a value of $5000 or more, net cost, not including trade-ins or any taxes, licenses, etc. are considered fixed assets.

Capital Asset Classifications

General Capital Assets (all funds except Fox Bend Golf Course)General fixed assets are assets other than those used in proprietary fund (Fox Bend Golf Course) activities and generally support the activities of the governmental funds. Acquisitions are recorded as follows:

• As expenditures are made in governmental fund types for capital assets acquired, the amount of the expenditure is capitalized in the General Capital Asset Fund at cost or estimated historical cost if purchased or constructed.

• Donated fixed assets (e.g., land contributions) are recorded at their estimated fair value at the date of donation.• Interest incurred during construction is not capitalized on general fixed assets.

CAPITAL ASSETS POLICYAdopted March 1, 2010


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Proprietary Fund Fixed Assets (Fox Bend Golf Course)Fixed assets of proprietary activities are recorded in the fund for which they are used. Acquisitions are recorded in a fixed asset account, and depreciation accounting is required.

• Major outlays for capital assets and improvements are capitalized in proprietary funds as projects are constructed.• Interest incurred during the construction phase of proprietary fund fixed assets is reflected in the capitalized value of the asset

constructed, net of interest earned on the invested proceeds over the same period.• Property, plant and equipment in the proprietary funds of the District are recorded at cost.• Property, plant and equipment donated to the proprietary fund operations recorded at their estimated value at the time of

donation.

Repairs and MaintenanceThe cost of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not included in the General Capital Asset Fund or capitalized in the proprietary fund.

Land and Improvements to Land

• Land is defined as the surface of the earth which can be used to support structures and may be used to grow crops, grass, shrubs or trees. Land is characterized as having unlimited life. Improvements to land consist of betterments, site preparation and site improvements (other than buildings) that ready the land for its intended use. The costs associated with the improvements to the land and are not exhaustible are added to the cost of the land and are non-depreciable.

Buildings and Building Improvements

• A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building improvements are capital events that materially extend the life of a building, increase the value of a building, or both. Buildings are recorded at either construction cost or acquisition cost, including architectural and engineering fees, blueprints, inspection tests and examinations, demolition and any other expenditures directly related to the construction or acquisition of buildings.


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• To be classified as either a building fixture or a service system, as opposed to maintenance, an item must conform to five criteria:

1. The item is attached permanently to the building.2. The item functions as part of the building.3. Removal of the item would result in appreciable damage to the building or would impair the designed use of the

facility.4. The item is generally accepted as real property (not personal property).5. The item loses identity as a separate unit.

Furniture and Fixtures

• Furniture and fixtures are items of movable tangible assets of a relatively permanent nature having an estimated useful life greater than one year and an acquisition cost per unit of $5000 or more.

• A unit of furniture or fixture is defined as an individual item, or group of items, which is usable for its intended function and which cannot be separated without a diminishment in the usability of the item for its intended purpose.

Park Improvements

• Park Improvements are assets (other than buildings) built, installed or established to enhance the quality or facilitate the use of land for a particular purpose. Park improvements are such items as trails/pathways, hard surface courts and their improvements, field renovation and permanent attachments to the land including fences, railings, gazebos, lighting, playground equipment and fountains.

Equipment

• These are fixed or movable tangible assets to be used for operations, the benefits of which extend beyond one year.

Vehicles

• These are movable tangible assets to be used in performing daily operations, the benefits of which extend beyond one year.


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Sports Equipment

• These are fixed or movable tangible assets to be used for recreation programs, the benefits of which extend beyond one year.

Office and Computer Equipment

• These are fixed or moveable assets to be used for administrative purposes, usually electronic in nature, the benefits of which extend beyond one year. A unit is an individual item, or group of items, which is usable for its intended use. For example, a keyboard, monitor and central processing unit purchased as components of a computer system will not be evaluated individually against the capitalization threshold. The entire computer system will be treated as a single fixed asset.

Estimated Useful Lives

Assets Months (In Years)

Building and Building Improvements New Building Construction 360-378 30-31.5 (going forward 30)

Office Remodel 180 15 Building Improvements 180 15

Furniture and Fixtures 36-378 3-31.5 (going forward 7)

Pool Sun Shelter Alarm System Lockers Folding Room Partition Furniture

Park Improvements 180-240 15- 20 (going forward 20) Decks Fencing Outdoor Lighting


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Outside Sprinklers Outside Shelters Playgrounds Trails Parking Lots Tennis, B-ball Courts Paving Golf Courses

Equipment Tractors 84 7 Lawn Mowers 84 7

Golf Carts 180 15 Greens Equipment 180 15

Vehicles Trucks (light) 84 7 Trucks (heavy) 84 7 Buses 84 7 Sports Equipment 84-180 7-15 (going forward 7)

Office and Computer Equipment 48 4 Computers and Computer Equipment Communications Equipment Photocopiers

Disposal of Capital Assets

A disposal represents the physical removal of an asset from custody or accountability. Assets deemed of no further use to the District may be identified as surplus and may be disposed of as follows:


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• Auction – Items identified as no longer of value which are sold at an approved public auction.• Donation – Items no longer of value to the District may be donated to approved third party non-profit organizations.• Conversion to another asset – Items deemed no longer of value in their current condition may be converted to another asset. An

example of this, is the plow attachment of a truck that is to be auctioned may be removed from the truck and converted for use on another District vehicle.

• Deletion – Items for which the District no longer has a use, for which there is no interested third party desiring purchase and no option of recouping any cost. These items are thrown away.

• Sale – All parameters of the Oswegoland Park District Policy for disposal must be followed when items are identified for sale.• A written record shall be kept of any and all disposal of District personal property.

Physical Inventory

The existence, location, and condition of all capital assets should be verified by taking an annual inventory. Each department has the responsibility to complete an annual year-end physical inventory of its assigned capital assets. A Capital Asset Listing by responsibility, reporting the current status of the department’s inventory will be distributed to appropriate departmental personnel in the fourth quarter of the fiscal year.

This inventory should be coordinated with the Finance Department and performed prior to the fiscal year end (Dec. 1). All discrepancies should be reported to the Finance Department as soon as possible.


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PURPOSE

The purpose of this policy is to establish the principles and parameters by which the projected end-of-year Fund Balance target will be defined at the beginning of each budget period. Each year, the budget document will include a discussion of the fund targets established in this policy and an explanation of any Fund Balance constraints. Fund Balance targets are established for governmental funds. The parameters established in this policy provide a range of acceptable amounts of end-of-year spendable Fund Balances for different types of governmental funds.

The policy provides guidance to District staff who monitor the District’s fiscal activity and who are responsible for proposing plans to meet the Park Board of Commissioners’ goals.

The District will not propose a budget that would create a spendable Fund Balance in excess of the maximum parameters or less than the minimum parameters set forth in this policy, unless the Park Board of Commissioners resolves that it is in the best interest of the District to do so.

DEFINITIONS

Capital Assets/Improvements –acquisition or addition to fixed assets that has a value of $5,000 or more, and a minimum useful life of four years. General categories commonly used include: land/land improvements, buildings/building improvements, furniture and fixtures, equipment, park improvements, vehicles, office and computer equipment, and construction in progress.

Cash & Investments Balance - sum of the account balances in cash and investments. The estimate of the cash balance, as of the last day of the fiscal year, will be used as a target for budgeting for the fiscal year.

Fund Balance – difference between the assets and liabilities reported in the governmental funds balance sheet. Fund balance can be considered as amounts that represent resources available to support spending.

Operating Expenditures - total amount of budgeted expenses used for regular operations, less the amounts budgeted for Capital Assets. This term is used by governmental funds where transactions are recorded on a modified accrual basis and the measurement focus is on changes in current financial resources.

FUND BALANCE AND RESERVE POLICYApproved August 17, 2017


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Non-spendable Fund Balance - amounts that are not in a spendable form (such as inventory) or are required to be maintained intact (such as the corpus of an endowment fund).

Spendable Fund Balance - portion of fund balance that is in spendable form. Examples of assets that are considered “spendable” are cash, current investments, and property taxes receivable. Examples of assets that would not be considered spendable would be inventory and prepaid items.

Restricted Fund Balance - amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation.

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

Assigned Fund Balances - amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority.

GUIDING PARAMETERS

A target spendable Fund Balance is established to provide financial stability, cash flow for operations, and the assurance that the District will be able to respond to emergencies with fiscal strength. It is anticipated that unexpected situations may cause the District to fall below these targets, at which point certain steps will be followed to correct the deficiency, as outlined in this Policy below under “Minimum Targets”. The District’s flow assumption for Fund Balance is to spend first Restricted, then Committed and then Assigned Fund Balances.

The following parameters will be used as part of the budget process to establish targets for the following funds:

Corporate Fund –The Corporate Fund target limits the General Fund Spendable Fund Balance to a specific range based on Operating Expenditures. The target range is no less than 25% and no more than 50% of annual Operating Expenditures. Balances above the maximum may be transferred to other funds for capital projects at the discretion of the Board of Commissioners.


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Recreation Fund – The Recreation Fund’s Spendable Fund Balance target is a minimum based upon Operating Expenditures. It will be no less than 25% of annual Operating Expenditures. No maximum is established for this fund as any amounts in excess of the minimum may be transferred to other funds for capital projects at the discretion of the Board of Commissioners.

Aquatics Fund – The Aquatics Fund’s Spendable Fund Balance target is a minimum based upon Operating Expenditures. It will be no less than 25% of annual Operating Expenditures. No maximum is established for this fund as any amounts in excess of the minimum may be transferred to other funds for capital projects at the discretion of the Board of Commissioners.

Social Security, Liability, Workers Compensation, IMRF, and Audit Funds – These funds’ Spendable Fund Balance targets are no less than 25% and no more than 50% of annual Operating Expenditures. These funds will be monitored and the taxes levied to support them will be adjusted to ensure that they operate within the target levels.

Unemployment Fund – The Unemployment Fund’s Spendable Fund Balance target is a minimum based upon Operating Expenditures. It will be no less than 25% of annual Operating Expenditures. No maximum is established for this fund. This fund will be monitored and the taxes levied to support it will be adjusted to ensure that it operates within the target levels.

Museum Fund – The Museum Fund’s Spendable Fund Balance target is a minimum based upon Operating Expenditures. It will be no less than 25% of annual Operating Expenditures. No maximum is established for this fund as any amounts in excess of the minimum may be transferred to other funds for capital projects at the discretion of the Board of Commissioners.

Paving and Lighting Fund – The Paving and Lighting Fund’s Spendable Fund Balance target is a minimum based upon Operating Expenditures. It will be no less than 25% of annual Operating Expenditures. No maximum is established for this fund as any amounts in excess of the minimum may be transferred to other funds for capital projects at the discretion of the Board of Commissioners.

Special Recreation Fund – No target is established for this fund. All amounts levied are used for Fox Valley Special Recreation Association (FVSRA) to provide for the recreational needs of our special needs population, American Disability Act (ADA) upgrades, and inclusion aides.

Debt Service Fund – The only activities in this fund are recording the taxes received to pay debt, debt-related expenditures and recording the interest earned. 100% of a Debt Service Fund’s Fund Balance is restricted for Debt Service. Because Kendall and Will Counties have historically been so reliable for disbursing tax receipts, this fund does not have an established target.


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Capital Projects Fund – The Capital Projects Fund balance is reviewed in developing the Capital Projects Plan. Debt financing, grants, or interfund transfers can be used to finance projects when balances are not adequate. The Fund Balance of a capital project type fund is 100% restricted or assigned for capital projects. Increases and decreases in fund balances are associated with the specific projects planned. Therefore, no specific target is established for this fund.

Golf Fund – This Fund Balance is determined by estimated operational revenues, expenditures, and capital needs. No target is established for this fund.

REPORTING

Staff will prepare and include in the budget document a schedule that shows the status of the District’s balances compared to the targets outlined in this policy.

MINIMUM TARGETS

Management will monitor the major revenue collections and the amount of cash available by reviewing the monthly financial reports. Further, in the interest of being transparent, staff will prepare a monthly report identifying revenues and expenditures for all funds. During the year, if revenue projections suggest that revenue will not meet expectations and the fund target(s) will not be met by year-end, the Executive Director will take the following actions to reach the goals established in the adopted budget:

• Review expenses with Directors,• Reduce capital asset expenditures,• Reduce operational expenditures, where appropriate, while maintaining the adopted budget goals,• Present to the Board of Park Commissioners other expenditure control options, including those that might modify the goals

established in the adopted budget.

EXCEPTIONS TO THE POLICY

If the Board of Park Commissioners adopts a budget that does not meet the parameters of this policy, then the budget will include a plan for adhering to this Policy within a three-year period.

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VI. GLOSSARY OF TERMS

Accounting Procedures - All processes, which discover, record, classify, and summarize financial information to produce financial reports and to provide internal control.

Accounting System - The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components.

Accrual Basis - The bases of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flow.

ACH - Stands for Automated Clearing House and used to make payments to accounts payable vendors.

Activity - The smallest unit of budgetary accountability and control for a specific function within the Park District.

ADA - Americans with Disabilities Act, legislation that defines basic accessibility standards for facilities, programs and informational material.

AED - Automated external defibrillators or portable defibrillators, which operate automatically to restore heartbeat are now located at most of the District’s facilities.

Appropriation - An authorization granted by the Board of Commissioners to make expenditures and to incur obligations for purposes specified in the Budget and Appropriations Ordinance.

Assessed Valuation - A valuation set upon real estate or other property by the County Assessor and the State as a basis for levying taxes.

Assets - Property owned by the District.

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Audit - A methodical examination of utilization of resources. It concludes in a written report of its findings. An audit is a test of management’s accounting system to determine the extent to which internal accounting controls are both available and being used.Audit Report - The report prepared by an auditor covering the audit or investigation made.

Audit Report - The report prepared by an auditor covering the audit or investigation made.

Basis of Accounting - A term used when revenues, expenditures, transfers, assets and liabilities are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on the cash, modified accrual or the accrual method.

Board of Commissioners - Independent board of five individuals elected at large by the residents of the Oswegoland Park District.

Bond - A written promise to pay a specified sum of money (called the face value or principal amount) at a specified date in the future (called the maturity date) together with periodic interest a specified rate.

Bonded Debt - That portion of indebtedness represented by outstanding bonds.

Budget - A fiscal plan showing estimated expenditures, revenue and service levels for a specific fiscal year. The budget is the primary means by which the expenditure and service levels of the District are controlled.

Budget and Appropriation Ordinance - A legal document adopted by the Board authorizing expenditures.

Budget Calendar - The schedule of key dates or milestones that the District follows in the preparation, adoption and administration of the budget.

Budgetary Control - The level at which management must seek government body approval to amend the budget once it has been approved.

Budget Deficit - For any given year, an excess of budget expenses over budget receipts. The amount of the deficit is the difference between expenses and receipts.

Budgeted Staffing - Total work force expressed as Full-time Equivalent (FTE) positions. The FTE is calculated on 2080 hours. For example, an employee working 40 hours per week for six months, or 960 hours, would be equivalent to .46 of a full-time position.

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Budget Surplus - For any given year, an excess of budget receipts over budget expenses. The amount of the surplus is the difference between receipts and expenses.

Capital Assets/Improvements - An acquisition or addition to fixed assets that have a value of $5000 or more, and an estimated useful life of greater than one year. General categories commonly used include: land, buildings, building improvements, machinery and equipment and construction in progress.

Capital Budget - A plan of proposed capital expenditures and the means of financing them. The capital budget is usually enacted as part of the complete annual budget, which includes both operating and capital outlays. The capital budget should be based on a capital improvement program (CIP).

Capital Improvement Fund - A fund created to account for financial resources to be used for projects in the Capital Improvement Budget for that fiscal year. No taxes are levied specifically for this fund. Funds are provided primarily by transferring revenue from other funds, donations and grants.

Capital Improvement – Includes any expenditure over $2500 for repair and replacement of existing infrastructure as well as development of new facilities to accommodate future growth.

Capital Improvement Program - A long-term plan for capital expenditures to provide physical improvements to be incurred over the next ten years. The plan is reviewed and amended annually.

Capital Outlays - Expenditures for the acquisition of capital assets.

Cash Management - The management of cash necessary to pay for government services while investing temporary cash excesses to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds to achieve the balance of the highest interest and return, liquidity and minimal risk with these temporary cash balances.

Certificate of Deposit - A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period and specified rate of interest.

Committee of the Whole - Board of Commissioners Committee consisting of all the Board members. No action may be taken at a Committee of the Whole meeting.

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Contingency - An appropriation of funds to cover unforeseen events that occur during the fiscal year.

Contractual Services - The amount budgeted and appropriated for departmental and functional operating services. This includes, but is not limited to, utilities, consultants and outside contractor services, audit fees, printing, insurance, and training.

CPI - Consumer Price Index, a calculation of the average change in prices for goods and services purchased by households which are measured by the Bureau of Labor Statistics in the U.S. Department of Labor. A tax cap or the CPI, whichever is less, limits the annual property tax revenue received by the Park District.

DCEO - Department of Commerce and Economic Opportunity

Debt Service - Payments of interest and principal on an obligation resulting from the issuance of bonds or other long-term debt.

Debt Service Fund - A fund established to account for the accumulation of resources for, the payment of, general long-term debt principal and interest.

Deficit - The excess of the liabilities of a fund over its assets.

Department - To meet GASB 34 requirements, certain funds in 2003 were organized by the Department categories as dictated by GASB 34. For example, the IMRF, FICA, Liability, and Audit Funds are now Departments within General Fund.

Depreciation - That portion of the cost of a capital asset that is charged as an expense during a particular period. This is a process of estimating and recording the cost of using up a fixed asset.

EAV - Equalized Assessed Valuation, the assessed value multiplied by the State equalization factor minus adjustments for exemptions. Taxes are calculated based on this property value.

Effective Tax Rate - Is a measure of the property tax burden that reflects both the aggregate tax rate and the level of assessment.

Enterprise Fund - A fund that requires accounting for activities like a business where the results indicate income or loss from operations. The Park District has one Enterprise Fund, Fox Bend Golf Course.

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Equalization - The application of a uniform percentage increase or decrease to assessed values of various areas or classes of property to bring assessment levels, on average, to a uniform level of market value.

Equalization Factor (multiplier) - The factor that must be applied to local assessments to bring about the percentage increase or decrease that will result in an equalized assessed valuation equal to one-third of the market value of the taxable property in a jurisdiction.

Exemption - The removal of property from the tax base. An exemption may be partial, as a homestead exemption, or complete as, for example, a church building used exclusively for religious purposes. Park District properties are tax-exempt.

Expenditures - Decreases in net financial resources. Expenditures include current operating expenses, which require the current or future use of net current assets, debt service and capital outlays.

Expense Category - A means of identifying and analyzing the obligations incurred by the District in terms of the nature of the goods or services purchased (e.g., salaries and wages, supplies, contractual services, repairs, capital outlays) regardless of the function involved or purpose of the programs for which they are used.

Extension - The actual dollar amount billed to the property taxpayers of a district. The County Clerk extends all taxes.

FICA - Federal Insurance Contributions Act, used to account for the revenues and expenditures associated with the obligation to make payments to the Social Security Administration for the employer portion of the FICA payroll tax. The revenues are received from a specific property tax levy, which produces an amount sufficient to pay the District’s contributions on behalf of the District’s employees. Expenditures are limited to payment of the employer portion of the FICA tax for non-enterprise salaries and wages of Park District employees.

Fiscal Year - A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations.

Fixed Assets - Assets of a long-term character that is intended to continue to be held or used, such as land, buildings, and equipment.

Fund - An accounting entity with a self-balancing set of accounts which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.

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Fund Accounting - The accounts of the District are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of a fund are accounted for with separate sets of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund Balance - The excess of the District’s assets over its liabilities. A negative fund balance is sometimes called a deficit.

Function - A major administrative division of the District that indicates overall management responsibility for an operation.

FVSRA – Fox Valley Special Recreation Association which is an organization consisting of members whose function is to provide recreation services for individuals with disabilities. The Park District is a contributing member FVSRA.

Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. The primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board (GASB).

GASB - Governmental Accounting Standards Board, the ultimate authoritative body that sets accounting and financial reporting standards for state and local governments.

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

GFOA - Government Finance Officers Association, an association of public finance professionals that have played a major role in the development and promotion of GAAP for state and local government since its inception in 1906.

GO Bond - General Obligation Bond, when a government pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (GO) bonds. Sometimes the term is also used to refer to bonds which are to be repaid from taxes and other general revenues.

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Goals - Describe specific plans a department or agency has for upcoming and future years to implement Strategic Plan priorities. Goals identify intended end results, but are often ongoing and may not be achieved in one year.

Governmental Fund Types - Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities, except those accounted for in proprietary and trust funds. Under current GAAP, there are four governmental fund types - general, special revenue, debt service and capital projects.

Grant - A contribution by a government or other organization to support a particular function. Typically, these contributions are made to the system from the state or federal government or from private foundations.

IAPD - Illinois Association of Park Districts is a statewide organization of park districts that ensures the quality of life through education, research and advocacy.

IPBC – Intergovernmental Personnel Benefit Cooperative is an entity created under Illinois state laws, which allows municipal groups to band together for the purposes of insurance. The IPBC currently includes 65 municipalities or municipal entities as members.

IMRF - Illinois Municipal Retirement Fund, state established retirement fund for municipal workers. Both the employee and the District pay into this defined benefit plan.

IPRA - Illinois Parks and Recreation Association is a statewide organization of park and recreation professionals that advocates the lifetime benefits of parks, recreation and conservation.

IPARKS – Illinois Parks Association Risk Services is a local government risk-sharing pool, providing over 150 park districts throughout the State of Illinois with a better alternative to traditional insurance.

Inclusion Costs - Expenses associated with the participation of an individual with disabilities in programs.

Income - A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues over expenses.

Infrastructure - Capital assets such as roads, bridges, and water systems that have a longer life than most capital assets.

Interest Earnings - The earnings from available funds invested during the year in U.S. Treasury Bonds, Certificates of Deposit and other securities as approved in the Board of Park Commissioner’s investment policy.

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Investments - A security or other asset acquired primarily for the purpose of obtaining income or profit.

LED - Light-emitting diode is a semiconductor light source.

Levy - (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government.

Liabilities - Debts or other legal obligations arising out of transactions in the past that must be liquidated, renewed, or refunded at some future date.

Liability Insurance Department - Is used to account for the revenues and expenditures associated with the Park District’s insurance and risk management activities. The revenues are received from a specific property tax levy. This Department is part of the General Fund.

Long Term Debt - Debt with a maturity of more than one year from the original date of issuance.

Maintenance - The upkeep of physical properties in condition for use or occupancy. Examples are the inspection of equipment to detect defects and the making of repairs.

Mission - Describes the purpose of a department and how it supports the overall mission of the organization.

Modified Accrual Basis - The accrual basis of accounting adapted to the governmental fund type. Under it, revenues are recognized when they become both “measurable” and “available to finance expenditures of the current.” Expenditures are recognized when the related fund liability is incurred. All governmental funds are accounted for using the modified accrual basis of accounting.

Net Income - Proprietary fund excess of operating revenues, non-operating revenues, and operating transfers-in over operating expenses, non-operating expenses, and operating transfers-out.

Non-Referendum Bonds - General Obligation Bonds that can be issued without a referendum based on outstanding debt service extensions when the tax cap went into effect.

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NPRA - National Parks and Recreation Association is an organization of citizen boards and professionals interested in the parks and recreation operations in the United States.

Objectives - Objectives are intended to address either a new service or project, or a significant change in focus or priority in response to a special community need or effort to improve services. Objectives are linked to Strategic Plan goals and accomplished in specific well-defined and measurable terms within a specific time frame.

OPD - Oswegoland Park District

Operating Budget - A financial plan outlining estimated revenues and expenditures and other information for a specified period excluding capital plan revenues and expenses (usually a fiscal year).

Operating Expenses - Fund expenses that are directly related to the fund’s primary service activities.

Operating Funds - Resources derived from recurring revenue sources are used to finance ongoing operating expenditures.

Ordinance - A formal legislative enactment by the governing board of the Park District.

OSLAD - Open Space Lands Acquisition and Development program that is supported by the State of Illinois.

Paving & Lighting Department - Is used for the purpose of constructing, maintaining and lighting streets/roadways within the areas maintained by the District. This Department is part of the Capital Improvement Fund.

Per Capita - A unit of measure that indicates the amount of some quantity per person in the Park District.

Performance Measures - Indication of levels of activity, results of operations or outcomes of operations.

Program - An instructional or functional activity.

Property Tax Revenue - Revenue from a tax levied on the equalized assessed value of real property.

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Proprietary Fund Types - The classification used to account for a District’s ongoing organizations and activities similar to those often found in the private sector (i.e., enterprise and internal services funds). All assets, liabilities, equities, revenues, expenses and transfers relating to the government’s business and quasi-business activities are accounted for through proprietary funds. The GAAP used are generally those applicable to similar businesses in the private sector and the measurement focus is on determination of net income, financial position and changes in financial position. However, where the GASB has issued pronouncements applicable to those entities and activities, they should be guided by these pronouncements.

PTELL - Property Tax Extension Limitation Law, In July 1991, the Illinois General Assembly enacted the Property Tax Limitation Act. In January 1994, the provisions of the Property Tax Limitation Act were replaced by the Property Tax Extension Limitation Law, part of the Property Tax Code (the “Property Tax Limitation Law”). This Act limits the increase in property tax extensions to 5% or the percent increase in the national Consumer Price Index (CPI), whichever is less. The Act became effective October 1, 1991, and first applied to the 1991 levy year for taxes payable in 1992. Increases above 5% or the CPI must be approved by the voters in a referendum.

Public Act 87-17 - The Property Tax Extension Limitation Law that imposed tax caps in Illinois counties, non-home rule municipalities, and special districts such as park and school districts.

Public Hearing - The portions of open meetings held to present evidence and provide information on both sides of an issue.

Receipts - Cash received.

Recreation Fund - Is used for establishing and accounting recreational programs such as sports and fitness, visual and performing arts, youth and adult general interest, camps, teens, preschoolers, seniors and aquatics (excluding enterprise fund programs).

Reserved Fund Balance - The fund balance that is not available for appropriation or is legally segregated for a special future use.

Resources - Total amounts available for appropriation including estimated revenues and beginning fund balances.

Revenue - Funds that the government receives or earns. Examples of revenue sources include taxes, sponsorships, advertising, program fees, and receipts from other governments, grants, shared revenues and interest income.

Revenue Bonds - Bonds whose principal and interest are payable exclusively from a revenue source pledged as the payment source before issuance, typically net income derived from the operation of the project or projects they finance.

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Revenue Estimate - A formal estimate of how much revenue will be earned from a specific revenue source for some future period, typically, a future fiscal year.

Salaries and Benefits - The amount budgeted and appropriated for salaries, wages, health premiums, and fringe benefits.

Source of Revenue - Revenues are classified according to their source or point of origin (see Revenue).

Special Revenue Funds - These funds are used to account for proceeds from specific revenue sources (other than capital projects) that are legally restricted to expenditures for specified purposes. Funds included in this fund category are Recreation, Illinois Municipal Retirement, Social Security, Liability Insurance, Public Audit and Special Recreation.

Strategic Plan - Long-range planning tool updated every five years and developed through a community planning process. It provides direction regarding the agency’s main focus and activities.

Supplemental Appropriations - Appropriations made by the Board of Commissioners, after an initial appropriation, to permit expenditures beyond the original estimates.

Supplies - The amount budgeted and appropriated for departmental and functional operating supplies. This includes office supplies, building, ground, equipment and vehicle maintenance supplies and other operating supplies.

Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. The term does not include charges for services rendered only to those paying such charges such as membership charges.

Tax Base - The total value of all taxable real and personal property in the District as of January 1 of each year. The tax base represents net value after all exemptions.

Tax Cap - An abbreviated way of referring to the tax increase limitations imposed by the Property Tax Extension Limitation Law (P. A. 87-17).

Tax Levy - The total amounts to be raised by property taxes for purposes specified in the Tax Levy Ordinance.

Tax Rate - The amount of tax levied for each $100 of assessed valuation.

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Tax Rate Limit - The maximum tax rate that a county clerk can extend for a particular levy. Not all tax levies have a tax rate limit. Some levies are unlimited as to rate.

Transmittal Letter - The opening section of the budget which provides the Board of Park Commissioners and the public with a general summary of the most important aspects of the budget and the views and recommendations of the Executive Director.

Truth in Taxation Act - Provides taxpayers with the means to check and review local government spending. It requires the District Board to publish a notice and hold a public hearing on their intention to adopt a levy exceeding the property taxes extended for the previous year by more than five percent.

Undesignated Fund Balance - The balance of net financial resources that is expendable or available for appropriation.

User Fee - The payment of a fee for direct receipt of a service by the party benefiting from the service.