Park Ridge Park District 2015 Budget by Park Ridge Park District

PARK RIDGE PARK DISTRICT

ANNUAL BUDGET Fiscal Year January 1, 2015 – December 31, 2015

ADMINISTRATIVE OFFICE 2701 Sibley Street Park Ridge, Illinois 60068 (847) 692-5127 www.prparks.org

BOARD OF COMMISSIONERS Mel Thillens –President Jim O’Brien – Vice President Mary Wynn Ryan – Secretary Jim Phillips – Treasurer Rick Biagi– Commissioner Joan Bende – Commissioner Richard Brandt – Commissioner

MANAGEMENT STAFF Gayle Mountcastle, Executive Director Sandra DeAngelus, Superintendent of Finance April Armer, Superintendent of Recreation Terry Wolf, Superintendent of Buildings and Grounds

TABLE OF CONTENTS Page Introductory Section Budget Message

i - vii

Tax Levy Section Your 2013 Tax Bill Tax Levy History – Graph Tax Rate History – Graph History of Equalized Assessed Valuation – Graph

1 2 3 4

Financial Section 2015 Final Budget Reports and Tables 2015 Budget Summary - Narrative 2015 Budget Summary – Consolidated 2015 Budget Summary – Combined Statement of Revenue, Expenses and changes in Fund Balance 2015 Budget Comparison by Source and Function 2015 Operating Budget Comparison by Source and Function

10 11-13 14-16

2014 Highlights and 2015 Work Plan 2014 Highlights 2015 Work Plan

17-24 25-29

2015 Final Budget – General Fund

30-52

2015 Final Budget – Special Revenue Fund

53-107

2015 Final Budget – Capital Projects Fund

108-109

Appendix Appendix A - 2015 Capital Improvement Plan Appendix B - Glossary

110-111 112-114

2015 Budget & Appropriation Ordinance

115-122

5-7 8-9

TOTAL PARK DISTRICT

25,000,000

20,000,000

15,000,000

10,000,000

5,000,000

TOTAL REVENUE

2013 Actual 25,198,276

2014 Yr-End Estimate 23,299,125

2014 Budget 22,796,253

2015 Budget 17,011,197

TOTAL EXPENSE

24,064,149

19,014,803

27,323,404

23,461,048

Park Ridge Recreation and Park District Final Budget Report SUMMARY - CONSOLIDATED (unaudited for discussion) Actual 2013 9,022,856

Yr-End Estimate 2014 $ 10,156,982

Budget 2014 $ 10,156,982

REVENUES (by fund) Corporate Recreation Police Protection Museum Liability Insurance Auditing Paving and Lighting I.M.R.F. Special Recreation Social Security Limited Bonds (Debt Service) Capital Projects

2,757,958 7,238,876 1,006 307,152 247,636 14,749 39,321 460,694 477,650 383,975 1,158,087 12,111,172

2,810,548 8,297,323 1,080 320,813 246,280 14,811 39,500 461,222 479,280 384,660 2,162,937 8,080,671

2,797,843 8,205,265 1,180 294,819 246,130 14,821 39,500 460,222 478,280 384,660 2,150,533 7,723,000

2,921,014 8,754,043 1,200 339,857 266,095 15,120 45,300 429,574 488,000 442,459 2,180,535 1,128,000

TOTAL REVENUE

25,198,276

23,299,125

22,796,253

17,011,197

EXPENSE (by fund) Corporate Recreation Police Protection Museum Liability Insurance Auditing Paving and Lighting I.M.R.F. Special Recreation Social Security Limited Bonds (Debt Service) Capital Projects

2,567,170 6,423,917 4,434 278,225 250,469 14,800 50,375 439,345 499,073 393,462 1,176,365 11,966,514

2,806,283 7,262,212 10,750 308,875 261,461 16,135 45,000 463,000 391,312 426,921 2,157,436 4,865,418

2,894,902 7,437,358 10,000 291,292 274,760 16,050 45,000 450,000 492,000 426,921 2,145,033 12,840,088

3,036,523 8,196,691 10,000 337,573 312,408 16,175 45,000 445,000 496,915 439,730 2,175,035 7,949,998

TOTAL EXPENSE

24,064,149

19,014,803

27,323,404

23,461,048

1,134,127

4,284,322

(4,527,151)

(6,449,851)

BEGINNING FUND BALANCE

NET FUND INCOME/(LOSS)

Budget 2015 14,441,305

Transfer In ENDING FUND BALANCE

Budget Summary Sheets 2015 FINAL Consolidated 1/28/2015

$ 10,156,983

14,441,305

5,629,832

7,991,454

vii

$2,500,000

$5,000,000

$7,500,000

$10,000,000

$12,500,000

$15,000,000

$17,500,000

$20,000,000

$7,320,497

$7,461,550

Taxes 48.4%

Fees 49.3%

Other 2.3%

2014 Budget Total $15,126,253

$236,558

$107,648

$7,523,581

$8,086,902

Taxes 44.2%

Fees 47.5%

Other 1.4%

2015 Budget Total $17,011,197

$237,432

$1,163,282

Grants & Donations 6.8%

ALL FUNDS BUDGETED REVENUES/FUNDING SOURCES BY TYPE EXCLUDING BOND PROCEEDS

Taxes

User Fees

Miscellaneous

Grants/Donations

YOUR 2013 TAX BILL

Forest Preserve District 0.6% Oakton College District Park Ridge Library Fund 2.4% 2.7% Other Park Ridge 5.0% Rec/Park District 5.1%

School District 64 42.5%

Water Reclamation Dist 3.9% County of Cook 2.6%

City of Park Ridge 9.9%

High School District 207 25.3%

School District 64

High School District 207

City of Park Ridge

County of Cook

Water Reclamation Dist

Park Ridge Rec/Park District

Park Ridge Library Fund

Forest Preserve District

Oakton College District

Other

Source: Cook County 2013 Tax Rates (actual) (2013 Tax Levy Collected in 2014)

PARK RIDGE RECREATION AND PARK DISTRICT Tax Levy History $8,000,000

$7,000,000

937,654 938,126

$6,000,000 1,769,243 1,661,525

1,735,643

4,573,688

2012

2013

1,499,481 1,453,650

$5,000,000 1,356,078

1,394,088

1,326,903 1,335,360

$4,000,000

$3,000,000

$2,000,000

3,798,228

3,954,226

4,155,223

4,196,931

2008

2009

4,338,513

4,434,042

2010

2011

4,713,926

$1,000,000

$2006

2007

Tax Year

Non-tax cap levy-Referendum

Non-Capped Funds

PROPOSED 2014

Operating Funds

PARK RIDGE RECREATION AND PARK DISTRICT Tax Rate History

$0.600

$0.072

$0.071

$0.500 $0.482

$0.492

$0.400 $0.391

$0.344

Tax Rate/$100 EAV

$0.337 $0.300

$0.307 $0.286

$0.278

2008

2009

$0.200

$0.100

$2006

2007

Tax Rate/$100 EAV

2010 Tax Levy Year

2011

2012

2013 PROPOSED 2014

Tax Rate/$100 EAV-Referendum Debt

PARK RIDGE RECREATION AND PARK DISTRICT Historical Growth in Equalized Assessed Valuation

$2,500,000,000

2,005,922,521 1,987,928,856

$2,000,000,000

1,888,998,605 1,846,412,234 1,725,989,722

1,596,094,938 1,523,696,503 1,494,513,196 $1,500,000,000

1,308,219,698

1,318,219,699

$1,000,000,000

$500,000,000

$2005

2006

2007

2008

2009

2010

2011

2012

2013

PROPOSED 2014

Tax Levy Year

2015 BUDGET SUMMARY REPORT FUND ANALYSIS The basis of budgeting for all funds listed below is modified accrual. This is the same as the Park District’s basis of accounting. Under modified accrual, revenues are budgeted when estimated to occur according to past history and scheduled events and calendars. Expenditures are appropriated when estimated to occur according to past history and program implementation. The District prepares a detailed budget to the program expense line. In the modified accrual basis of accounting, revenues are recorded when measurable and available and expenditures are recorded when the liability is incurred. The financial activity of the District is reported using three governmental fund types: the General Fund, the Special Revenue Fund, and the Capital Projects Fund. Each of these accounting funds includes separate taxing funds.

GENERAL FUND

CORPORATE TAXING FUND provides primary operating funds for the Administration and Finance Division, the Division of Buildings and Grounds, and provides for the general operations of the District. The primary revenue sources to this fund are real estate taxes, interest, and intergovernmental revenue. The budgeted fund balance at year-end 2015 is $1,380,337. POLICE PROTECTION TAXING FUND provides primary funding for the District’s police service. Since 2006, the District contracts with the City of Park Ridge to provide police services for the patrolling and protection of Park District properties. This contractual arrangement ended January 2012. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $51,074. LIABILITY INSURANCE TAXING FUND provides for funding of insurance and risk management for the District. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $89,926. AUDITING TAXING FUND provides for the annual independent financial audit and internal audit services. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $4,827. PAVING AND LIGHTING TAXING FUND provides for construction and maintenance of parking lots, driveways, and lighting. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $4,166. Funds are generally used each year for the District’s maintenance needs as scheduled by the Buildings and Grounds Division. SOCIAL SECURITY TAXING FUND provides the Park District’s contribution to the federal social security program. Expenses are based on 7.65% of wages (6.2% for Social Security and 1.45% for Medicare). Employee payroll deductions contribute equally to this program for Medicare and Social Security. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $115,269. 5

Fund Analysis (Continued) ILLINOIS MUNICPAL RETIREMENT TAXING FUND provides funding for the District’s employee defined benefit retirement plan. Expenses in this fund are based upon a percentage of eligible employees’ salaries. The Park District’s contribution rate to IMRF carried varying percentages between 10% and 11.3% in years 2004-2009. Because of the economic downturn and resulting loss on investments, IMRF was forced to plan an increase in rates beginning in 2010. The District had the choice of paying of increase in one year or phasing it in over a period of years. The District chose to realize the increase in one year. As a result, the District’s contribution in 2010 was 13.58% of eligible employees’ gross wages. The rate for 2011 increased to 14.27%, while the rate for 2012 dipped slightly to 13.47% then increased to 13.73% in 2013. In 2014, the rate will again decline slightly to 13.59%. The employee contribution rate remains at 4.5% of salary. The primary revenue source for this fund is real estate taxes. The budgeted fund balance at year-end 2015 is $127,945. BONDS (DEBT SERVICE) TAXING FUND provides for the payment of principal and interest due on general obligation debt. The budgeted fund balance at year-end 2015 is $123,877. As of January 1, 2015 general obligation bond principal debt is $20,565,000 for seven outstanding issues. General Obligation Limited Tax Park Bond Series 2006 (sold in November 2006) Principal $570,000 and Interest $34,400 General Obligation Limited Tax Park Bond Series 2011 (sold in February 2011) Principal $1,465,000 and Interest $109,725 General Obligation Limited Tax Park Bond Series 2013A (sold in June 2013) Principal $3,460,000 and Interest $1,443,775 General Obligation Taxable Referendum Park Bond Series 2013B (sold in June 2013) Principal $1,805,000 and Interest $62,000 General Obligation Referendum Park Bond Series 2013C (sold in June 2013) Principal $6,050,000 and Interest $3,794,400 General Obligation Limited Tax Park Bond Series 2014A (sold in February 2014) Principal $2,310,000 and Interest $251,248 General Obligation Referendum Park Bond Series 2014B (sold in February 2014) Principal $4,905,000 and Interest $1,078,590 General Obligations bonds are direct obligations and pledge the full faith and credit of the District. Alternate general obligation bonds pledge an alternate revenue source but are backed by the full faith and credit of the District. Non referendum bonding authority is used for the payment of the principal and interest on the general obligation limited bonds due in December of each year. Referendum bonds issued in 2013 and 2014 were approved by the voters of the District on April 9, 2013. Principal and interest payments budgeted for payment in 2015 are $2,173,035. 6

Fund Analysis (Continued)

SPECIAL REVENUE FUND RECREATION TAXING FUND provides the primary operating funds for the Recreation Division. This fund also provides funding for a portion of the Park District’s capital improvement plan. The primary revenue sources for this fund are program and user fees, daily fees, rental fees, and real estate taxes. The budgeted fund balance at year-end 2015 is $3,447,535. MUSEUM TAXING FUND provides the primary operating funds for the Wildwood Nature Center. The primary revenue sources to this fund are real estate taxes, program fees, and donations. The budgeted fund balance at year-end 2015 is $155,987. SPECIAL RECREATION TAXING FUND includes the Park District’s contribution to the Maine-Niles Association for Special Recreation (MNASR), which offers recreational programs for individuals with special needs, and other special recreation associated expenses. The budgeted fund balance at year-end 2015 is $167,465.

CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND provides funding for the Park District’s Capital Improvement plan. The primary revenue source for this fund is bond proceeds, supplemented by transfers from operating funds and grants and donations. At fiscal year-end 2013, the District transferred a total of $745,000 from the General and Recreation Funds to the Capital Projects Fund, and in 2014, the District anticipates transferring an additional $1,000,000 from the General and Recreation Funds to the Capital Projects Fund. The District also sold $7,745,000 of bonds to fund the Centennial pool and Youth Campus projects in 2014. In addition, in 2014, the District received a $200,000 donation related to the Youth Campus project with another $100,000 commitment for each of the years 2015-2017. In 2015, the District also anticipates receiving a $750,000 Open Space Land Acquisition (OSLAD) Grant for the property purchase associated with the Youth Campus project and a $225,000 grant for the Nature Museum, resulting in a budgeted fund balance at year-end 2015 of $2,323,046.

FINAL BUDGET 2015 Total Revenue $17,011,197

Recreation 51.5%

Corporate 17.2%

Capital Projects 6.6%

Limited Bonds 10%

Police Protection 0.0%

Social Security 2.6% Special Recreation 2.9% I.M.R.F. 2.5% Paving and Lighting 0.3%

Budget Summary Sheets 2015 FINAL Chart - Consolidated Revenue 1/28/2015

Auditing 0.1%

Museum 2.0% Liability Insurance 1.6%

FINAL BUDGET 2015 Total Expense $23,461,048

Corporate 12.9% Capital Projects 33.9%

Recreation 34.9%

Police Protection 0.0%

Limited Bonds 9% Social Security 1.9% Special Recreation 2.1% I.M.R.F. 1.9%

Budget Summary Sheets 2015 FINAL Chart - Consolidated Expense 1/28/2015

Museum 1.4% Liability Insurance 1.3% Auditing 0.1%

Paving and Lighting 0.2%

Beginning Fund Balance:

42,030 51,459 53,449

39,958 52,493

Ending Fund Balance:

(65,948)

(167,777)

6,262,666

2,143,033

1,615,123 1,211,344 184,710 695,249 135,000 227,082 2,800 38,625 9,700

6,094,889

70,492 46,211

42,030

23,970 185,000 5,000

2,440,610 14,701 458,222 382,160 243,280 2,143,033 980 39,200

$ 2,141,943

Budget 2015

(610,000)

822,463

757,714

8,220,650

83,600 44,675 8,005 1,643,067 303,973 776,000 193,515 -

2,925,168 301,729 303,255 1,019,541 618,120

8,978,364

10,000 2,067,164 546,404 111,131 37,156 92,950 4,724,218

842,095 60,966 476,280 10,000

$ 3,085,248

3,220,265 $ 3,842,962 $

(1,000,000)

1,135,017

7,962,399

89,600 42,114 7,758 1,629,644 295,344 670,853 102,625 -

82,670 36,177 6,186 1,173,428 280,523 696,708 314,839 7,201,215

2,900,818 255,178 314,809 989,146 664,510

9,097,416

2,648,642 214,559 262,670 942,526 542,288

8,023,678

11,500 2,127,189 560,411 92,959 33,753 101,195 4,780,068

11,939 1,899,298 479,583 104,733 20,927 75,141 4,046,235

3,085,248

842,095 60,966 476,280 11,000

Budget 2014

SPECIAL REVENUE FUND Yr-End Estimate 2014

842,088 61,071 475,755 6,908

$ 2,872,784

Actual 2013

1,897,421 $ 3,085,248 $

(178,574)

6,479,871

18,500 2,173,035

1,665,638 1,195,018 215,274 749,565 138,576 243,115 22,000 56,950 2,200

6,301,297

70,492 46,211

43,504

23,970 200,000 5,000

2,547,307 15,000 427,574 439,959 263,245 2,173,035 1,000 45,000

$ 2,075,995

$ 2,141,943 $ 2,075,995 $ 1,974,166 $

167,005

(135,000)

Transfer In/Out

Excess of revenues and other financing sources over expenditures

Other Financing Sources (Uses): Proceeds of general obligation bonds

(65,948)

6,186,986

4,896,420

TOTAL FUND EXPENSE

167,005

2,155,436

1,175,525

NET FUND SURPLUS/(DEFICIT)

1,598,341 1,151,721 175,479 702,196 137,000 214,488 6,500 38,625 7,200

1,508,203 1,064,127 171,818 618,670 122,408 207,453 997 20,402 6,818

6,121,038

31,010 200,000 8,500

27,802 205,408 9,358

5,063,425

2,440,610 14,701 458,222 382,160 243,280 2,155,437 980 39,200

2,439,641 14,658 458,038 381,704 243,067 1,151,210 1,000 39,087

$ 2,141,943

$ 2,109,938

EXPENSE Salaries & Wages Employee Benefits Supplies Contractual Utilities Insurance Bank Charges Employee Development Miscellaneous Program Instructors Program Supplies Program Contractual Capital Outlay Debt Service

TOTAL FUND REVENUE

Revenues: Property Taxes General Audit IMRF Social Security Liability Insurance Debt Police Paving & Lighting Recreation Museum Special Recreation Prior Year Tax Receipts Corporate Replacement Tax Interest Fees & Admissions Rental Income Sales Grants & Donations Miscellaneous Program Fees

Budget 2014

GENERAL FUND Yr-End Estimate 2014

Actual 2013

Park Ridge Recreation Park District

3,770,986 $

550,721

9,031,179

83,600 48,512 13,420 1,807,315 363,499 747,941 193,515 -

3,266,582 403,483 338,463 1,063,122 701,727

9,581,900

12,000 2,233,490 607,564 104,407 17,790 94,300 5,124,858

829,281 62,210 486,000 10,000

3,220,265

Budget 2015

1,000,000

3,215,253

7,745,000

(4,529,747)

4,865,418

4,765,418

100,000

335,671

210,028 90,643

35,000

$ 4,929,791

Yr-End Estimate 2014

(6,821,998)

7,949,998

7,949,248

750

1,128,000

1,075,000 35,000

18,000

$ 9,145,044 $

Budget 2015

1,134,126

11,625,000

(10,490,874)

24,064,149

4,156,845 1,278,686 434,487 1,875,277 664,696 207,453 83,667 56,579 13,010 1,173,428 280,523 696,708 11,967,265 1,175,525

13,573,275

2,439,641 14,658 458,038 381,704 243,067 1,151,210 1,000 39,087 842,088 61,071 475,755 34,710 205,408 46,326 1,899,298 519,541 104,733 30,927 578,777 4,046,235

9,022,856 $

Actual 2013

(187,297) $ 2,323,046 $ 10,156,982 $

(5,117,088)

7,670,000

(12,787,088)

12,840,088

12,839,338

750

53,000

35,000

18,000

$ 4,929,791

Budget 2014

CAPITAL PROJECTS FUND

4,929,791 $ 9,145,044 $

745,000

144,658

11,625,000

(11,480,342)

11,966,514

11,652,426

314,082

486,172

10,000 451,143

25,029

4,040,133

Actual 2013

2015 Final Budget Report Combined Statement of Revenue, Expenses, and Changes in Fund Balance

Budget 2015

14,441,305 $

4,284,322

7,745,000

(3,460,678)

19,014,803

4,499,159 1,406,899 490,288 1,791,342 801,510 214,488 96,100 80,739 14,958 1,629,644 295,344 670,853 4,868,043 2,155,436

15,554,125

2,440,610 14,701 458,222 382,160 243,280 2,155,437 980 39,200 842,095 60,966 476,280 42,010 200,000 55,000 2,127,189 602,441 92,959 295,240 245,287 4,780,068

5,629,832 $

(4,527,151)

7,670,000

(12,197,151)

27,323,404

4,540,291 1,513,073 487,965 1,714,790 753,120 227,082 86,400 83,300 18,455 1,643,067 303,973 776,000 13,032,853 2,143,033

15,126,253

2,440,610 14,701 458,222 382,160 243,280 2,143,033 980 39,200 842,095 60,966 476,280 33,970 185,000 33,000 2,067,164 588,434 111,131 107,648 174,161 4,724,218

7,991,454

(6,449,851)

23,461,048

4,932,220 1,598,501 553,737 1,812,687 840,303 243,115 105,600 105,462 16,370 1,807,315 363,499 747,941 8,161,263 2,173,035

17,011,197

2,547,307 15,000 427,574 439,959 263,245 2,173,035 1,000 45,000 829,281 62,210 486,000 33,970 200,000 35,000 2,233,490 651,068 104,407 1,163,282 175,511 5,124,858

10,156,982 $ 10,156,982 $ 14,441,305

Budget 2014

Total Governmental Funds Yr-End Estimate 2014

Park Ridge Recreation and Park District 2015 Final Budget Report SUMMARY - COMPARISON BY SOURCE AND FUNCTION All Governmental Fund Types (unaudited for discussion) Actual 2013 REVENUE Property Taxes Replacement Taxes Interest Income Recreation Program Fees Nature Center Program Fees Outdoor Pool Fees Indoor Ice Arena Fees Community Center Fees Driving Range Fees Batting Cage Fees Senior Center Fees Grants and Donations Miscellaneous Fees and Revenue

Yr-End Estimate 2014

Budget 2014

Budget 2015

Increase (Decrease)

6,142,029 205,408 46,326 2,420,571 244,427 410,262 1,014,587 1,989,615 277,201 11,888 174,991 30,927 605,044

7,155,941 200,000 55,000 3,070,591 250,594 568,648 1,119,718 2,092,008 262,300 10,750 211,496 295,240 261,839

7,135,497 185,000 33,000 2,949,783 232,197 553,838 1,052,475 2,086,778 265,205 14,550 306,724 107,648 203,558

7,323,581 200,000 35,000 3,304,985 275,657 657,620 1,130,275 2,150,925 267,880 12,300 287,260 1,163,282 202,432

188,084 15,000 2,000 355,202 43,460 103,782 77,800 64,147 2,675 (2,250) (19,464) 1,055,634 (1,126)

TOTAL REVENUE

13,573,275

15,554,125

15,126,253

17,011,197

1,884,944

EXPENSE General Government Recreation Programs Nature Center Programs Outdoor Pools Indoor Ice Arena Community Center Driving Range Batting Cage Senior Center Pension/Social Sec Contributions Capital outlay Bond Principal Bond Interest

5,160,902 1,393,281 278,225 437,325 837,990 1,623,628 198,336 6,822 359,092 832,807 11,760,216 1,055,000 120,525

5,221,800 1,881,388 308,875 543,593 916,462 1,728,585 196,119 9,235 395,346 889,921 4,768,043 1,340,000 815,436

5,374,437 1,962,321 291,292 541,458 925,442 1,725,562 190,489 12,700 440,411 876,921 12,839,338 1,333,033 810,000

5,842,364 2,128,912 337,573 637,184 971,406 1,848,758 194,929 12,055 462,354 884,730 7,967,748 638,035 1,535,000

467,927 166,591 46,281 95,726 45,964 123,196 4,440 (645) 21,943 7,809 (4,871,590) (694,998) 725,000

TOTAL EXPENSE

24,064,149

19,014,803

27,323,404

23,461,048

(3,862,356)

Budget Summary Sheets 2015 FINAL By Source & Function 1/28/2015

FINAL BUDGET 2015 All Governmental Funds Revenue By Source and Function $17,011,197 Senior Center Fees 1.7%

Batting Cage Fees 0.1% Driving Range Fees 1.6%

Miscellaneous Fees and Revenue 1.2%

Proceeds of General Obligation Bonds 0.0%

Grants and Donations 6.8%

Property Taxes 43.1%

Community Center Fees 12.6%

Indoor Ice Arena Fees 6.6% Outdoor Pool Fees 3.9% Nature Center Program Fees 1.6%

Replacement Taxes 1.2% Interest Earned 0.2% Recreation Program Fees 19.4%

Property Taxes

Replacement Taxes

Interest Earned

Recreation Program Fees

Nature Center Program Fees

Outdoor Pool Fees

Indoor Ice Arena Fees

Community Center Fees

Driving Range Fees

Batting Cage Fees

Senior Center Fees

Grants and Donations

Miscellaneous Fees and Revenue

Budget Summary Sheets 2015 FINAL Pie Chart - Revenue 1/28/2015

Proceeds of General Obligation Bonds

FINAL BUDGET 2015 All Governmental Funds Expense By Source and Function $23,461,048

Capital Outlay 34.0%

Pension/Social Sec Contributions 3.8% Senior Center 2.0%

Debt Service 9.3%

Batting Cages 0.1% Driving Range 0.8%

Community Center Ice Arena 7.9% 4.1% General Government 24.9% Outdoor Pools 2.7% Nature Center Programs 1.4% Recreation Programs 9.1%

General Government

Recreation Programs

Nature Center Programs

Outdoor Pools

Ice Arena

Community Center

Driving Range

Batting Cages

Senior Center

Pension/Social Sec Contributions

Capital Outlay

Debt Service

Budget Summary Sheets 2015 FINAL Pie Chart - Expense 1/28/2015

Park Ridge Recreation and Park District 2015 Final Budget Report SUMMARY - COMPARISON BY SOURCE AND FUNCTION Operating Budget Excludes Debt and Capital (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 4,851,568

Yr-End Estimate 2014 $ 5,222,105

REVENUE Property Taxes Replacement Taxes Interest Earned Recreation Program fees Nature Center Program fees Outdoor Pool fees Indoor Ice Arena fees Community Center fees Driving Range fees Batting Cage fees Senior Center fees Grants and Donations Miscellaneous Fees

4,983,942 205,408 21,297 2,420,571 244,427 410,262 1,014,587 1,989,615 277,201 11,888 174,991 20,927 153,901

TOTAL REVENUE EXPENSE General Government Recreation Programs Nature Center Programs Outdoor Pools Indoor Ice Arena Community Center Driving Range Batting Cage Senior Center Pension/Social Sec Contributions Capital Outlay Bond Principal Bond Interest Fiscal Charges

TOTAL EXPENSE Other Financing Sources (Uses): Operating transfers in/Out* Proceeds of general obligation bonds Total other financing sources Excess of revenues and other financing sources over expenditures

Budget 2014 5,222,105

Budget 2015 $ 5,288,298

4,993,004 200,000 20,000 3,070,591 250,594 568,648 1,119,718 2,092,008 262,300 10,750 211,496 85,212 171,196

4,984,964 185,000 15,000 2,949,783 232,197 553,838 1,052,475 2,086,778 265,205 14,550 306,724 107,648 168,558

5,143,046 200,000 17,000 3,304,985 275,657 657,620 1,130,275 2,150,925 267,880 12,300 287,260 88,282 167,432

158,082 15,000 2,000 355,202 43,460 103,782 77,800 64,147 2,675 (2,250) (19,464) (19,366) (1,126)

11,929,017

13,055,517

12,922,720

13,702,662

779,942

4,845,974 1,393,281 278,225 437,325 837,990 1,623,628 198,336 6,822 359,092 832,807 -

5,119,800 1,881,388 308,875 543,593 916,462 1,728,585 196,119 9,235 395,346 889,921 -

5,371,687 1,962,321 291,292 541,458 925,442 1,725,562 190,489 12,700 440,411 876,921 -

5,842,364 2,128,912 337,573 637,184 971,406 1,848,758 194,929 12,055 462,354 884,730 -

470,677 166,591 46,281 95,726 45,964 123,196 4,440 (645) 21,943 7,809 -

10,813,480

11,989,324

12,338,283

13,320,265

981,982

Increase (Decrease)

(745,000)

(1,000,000)

(745,000)

(1,000,000)

584,437

382,397

370,537

66,193

Budget Summary Sheets 2015 FINAL By Source & Function- Operating 1/28/2015

(202,040)

FINAL BUDGET 2015 Operating Budget Revenue By Source and Function (excludes debt and capital) $13,702,662

Senior Center Fees 2.1% Batting Cage Fees 0.1% Driving Range Fees 2.0%

Miscellaneous Fees 1.9%

Community Center Fees 15.7%

Property Taxes 37.5%

Indoor Ice Arena Fees 8.2%

Outdoor Pool Fees 4.8% Nature Center Program Fees 2.0%

Replacement Taxes 1.5% Recreation Program Fees 24.1%

Interest Earned 0.1%

Property Taxes

Replacement Taxes

Interest Earned

Recreation Program Fees

Nature Center Program Fees

Outdoor Pool Fees

Indoor Ice Arena Fees

Community Center Fees

Driving Range Fees

Batting Cage Fees

Senior Center Fees

Miscellaneous Fees

Budget Summary Sheets 2015 FINAL Pie Chart - Op Rev 1/28/2015

FINAL BUDGET 2015 Operating Budget Expense By Source and Function (excludes debt and capital) $13,320,265

Senior Center 3.5% Batting Cages 0.1% Driving Range 1.5%

Pension/Social Sec Contributions 6.6% General Government 43.9%

Community Center 13.9%

Indoor Ice Arena 7.3% Outdoor Pools 4.8% Recreation & Museum Programs 18.5%

General Government

Recreation & Museum Programs

Outdoor Pools

Indoor Ice Arena

Community Center

Driving Range

Batting Cages

Senior Center

Pension/Social Sec Contributions

Budget Summary Sheets 2015 FINAL Pie Chart - Op Exp 1/28/2015

Park Ridge Park District 2014 Highlights

Update of 2013 Work Plan General/Administrative 1. Work with Grant Coordinators to apply for a minimum of one applicable Grant for Capital Improvement projects. Complete. Application for a $400,000 matching development grant for Youth Campus, Museum Grant applied for and received $225,000 and the Illinois Youth Recreation Corp Grant applied for and received $15,840. 2.

Monitor the Centennial Pool construction to maintain re-opening schedule and confirm all necessary purchases and details for opening. Complete. 3 weeks ahead of scheduled opening date of June 14, 2014.

Complete a Request for Proposal for Credit Card Merchant and Auditing Services. Partially Completed. Audit Services RFP completed; Credit Card Merchant pending banking services evaluation and recreation software decision. Projected to be complete by end of year 2015.

Begin the next phases of the Youth Campus Development project including design development, permitting and construction. On-going/Partially Completed. Design development is complete, permit applications submitted and pending, and construction not started.

Continue projects related to the Technology Plan: *Purchase and implement MSI’s Online Purchasing software. Partially Completed. Purchse order initiated; Implementation pending finance server migration. Projected to be complete by spring 2015. *Upgrade phone system at Hinkley Garage and Pool, Senior Center and Centennial Pool and South Park Recreation Building and Pool. Partially Completed. Senior Center and Centennial Pool complete. Hinkley Garage and South Park deferred to 2015. *Introduce Virtual Server to infrastructure. On-going. Expect completion by end of 2014. *Migrate Finance Software (MSI and TimePro) to new server. On-going. Projected to be completed by spring 2015, in conjunction with purchasing software implementation. *Implement Work Order software for the Building and Grounds Department. Complete. 17

Continue with yearly customer service training yearly, internal and external recognition programs, and initiating a customer service recognition week. Complete. Customer Service Committee created and implemented training for all staff, implemented both an internal and external recognition program, and are planning a customer service week in October 2014.

Human Resources 1. Implement finger-print based criminal back ground checks for new staff on an as-needed basis. Complete. 2. Conducted two training sessions for administrative staff to become efficient users of Microsoft Office products. Twenty employees attended intermediate level of Excel and sixteen are scheduled in September for advanced level of Word. Complete. 3. Continue on-going review of the full-time and part-time personnel policy manuals and combine the two into one comprehensive document. Partially Completed. Approximately thirty policies have been re-assessed. Recreation 1. Increase fees as follows; generally increased 3% or less with exception of Community Center Membership add-ons, Centennial Pool, Room rental rates and camps. Complete. 2. Implement new pre and post season schedule for outdoor pools, as well as additional morning hours added to Centennial Pool. Complete. 3. New Centennial Pool budget is reflected in the 2014 figures. Complete. 4.

Complete RFP process and work with successful company for Centennial Pool Concession Operation start up. Complete. Hired and entered into an agreement with Rocco Vinoâ&#x20AC;&#x2122;s for Summer 2014.

Continue to update safety and crisis management plans. Partially Completed. Safety Manual complete and Crisis Manual in progress.

Re-structured schedule at Ice Arena to allow for additional rental and open skate time on Sundays. Complete. Increase in party rentals and attendance for public sessions.

Purchase backstage curtain for ice show to alleviate annual labor costs and time. Complete. Curtain purchased and installed for 2014 Show.

Added a part-time administrative staff to hockey program due to increase in program participation and proposed a permanent part-time position moving to a Full-Time Supervisor position. Complete.

18Â Â

Implement punch pass system for all fitness classes at the Community Center. Complete. Re-organized and implemented group fitness program from a registration system to a fitness pass drop-in system beginning in April 2014.

10.

Implement a monthly fee add-on option for childcare room at the Community Center. Not Complete. Determined not to offer this option, after further review of participation and staff costs. Staff will continue to review an unlimited child care add-on fee to increase participation and cover costs.

11.

Proposed changing a permanent part-time position to a Full-Time Supervisor position at the Community Center. Complete.

12.

Continue to promote facility rentals and the internal use of empty spaces during down times at the Senior Center; as well as filling the evening open slots with programs. Complete. The Senior Center has exceeded rental expectations. In addition, regular rental groups use the facility 2-3 days a week and a few new regular monthly rentals. Staff has attempted to use the facility for more adult programming in the evenings, but have been fairly unsuccessful in this initiative.

13.

Develop Rental options at the Senior Center such as preferred caterers list, rental attendant, and the option for seniors to host parties with the options of the Park District setting up the caterer, party details, and clean-up. On-going. By the end of 2014, a preferred vendors list will be ready to distribute to renters.

14.

Update the ceramics room flooring and counters at the Senior Center. Complete. The ceramics room was completely updated in January 2014.

15.

New early childhood classes budgeted for with availability of additional classroom space at Maine Park. Complete. 14 new classes ran, with an additional 7 being offered in the fall.

16.

Addition of new drop-in, sport and events at the Senior Center. Complete/On-going. Several new drop-in and events added (Tech time, cookie club, financial advisors, hot topic Tuesdays, etc), and will continue adding new offerings in 2015.

17.

Addition of 2-year old preschool playground at Maine Park. On-going. Staff intends to begin the project in 2014 and continue phase two in 2015.

18.

Beyond the Bell program budgeted for at 5 schools starting Fall 2014. Complete. Beyond the Bell program offered at 5 schools in Fall 2014.

19.

Concert in the Park and 100th Anniversary events in 2014 budget. Complete. 2 concerts hosted and several anniversary events implemented.

20.

New rates for park permits and facility rentals. Complete. 19

21.

Increase to Affiliate fees from $8 to $10 per person. Complete.

Buildings and Grounds 1.

Complete a Request for Proposal for Pool Chemicals, Fuel, and Waste Services. On-going. By the end of 2014, we will have completed a Request for Proposal (RFP) for Fuel and Waste Services. An RFP for Pool Chemicals will be completed before the 2015 outdoor pool season.

Implement fleet account with a local vendor for lube, oil, filter services on District vehicles. Complete. All fleet trucks have lube, oil, filter services completed at a local vendor, McGarry’s.

Upgrade to high efficiency lighting fixtures at South Park, Nature Center and Hinkley Pool as funding and incentives allow. Not Completed: This will be part of the 2015 Work Plan.

Evaluate facilities for natural gas efficiency and upgrade as funding and incentives allow. Complete. The roof top units at the Community Center received a tune up which saves approximately 6-12% in energy consumption. The service and parts were covered 100% with a total value of $6,133.00. Purchase and implement a Computerized Maintenance Management System (CMMS) which will include work orders, standardized electronic inspection forms, preventative maintenance scheduling, and asset/equipment maintenance history/tracking. Complete. The CMMS was purchased and developed in March; the work order portion was rolled out to staff in April. Additional functions will continue to be developed throughout the remainder of the year.

Continue implementation of the Accessibility Transition Plan - Phase 1, based on highest priority need as budget allows. On-going. Some of the projects completed in 2014 are: Replacing door handles, new sink and counter in craft room at Senior Center, push button automatic door opener at Senior Center, several water fountains, new sinks and counters at Community Center, insulated sink pipe covers and a portion of the new parking lot at Centennial Park.

Conduct a controlled burn of the Prairie at the Wildwood Nature Center as part of ongoing plan to maintain a healthy prairie, (re-scheduled from Spring 2013). Complete. This was completed in April of 2014.

Repurpose additional shade structures from Centennial Pool for use at Hinkley Pool. Complete. This was completed at the end of the 2014 pool season.

Install new park signs at Mary Q., Brickton, Francis, Jaycee, Morgan, Ni-Ridge, Northwest, and Ridge Parks. On-going. The new signs will be purchased this fall and installed in late fall or spring.

Capital Improvements Capital Assets Replacement 1.

Complete Centennial Pool renovations. Complete.

Renovate Maine Park to accommodate more programming space. Not Completed. This project is dependent on the completion of the Youth Campus.

Replace the playground at Centennial Park. Complete.

Replace the PA system at the Community Center. Not Completed. This was eliminated from the budget.

Replace the sand in the sand filter for the Leisure pool at the Community Center. Complete.

Replace truck #8, #11, # 31, the Security vehicle and a trailer. Complete. Purchased 3 new vehicles, 4 were budgeted for with insufficient funds; the trailer was cut from the budget. A new methodology will be used for 2015 to better budget for vehicles.

Replace the brick pavers around the memorial at Hodges Park. Not Completed. This was eliminated from the budget.

Replace the copy machines at Maine Park. Not Completed. This was eliminated from the budget.

Purchase a new Zamboni for Oakton Ice Arena. Complete.

10.

Continue replacement plan of fitness equipment at the Community Center. Complete. Replaced 2 new treadmills and 3 adaptive motion trainers; plan on replacing dual cable machine, recumbent bike with a Sci-Fit Arm Argometer, and free weights before the end of 2014. Changed to complete due to fact weights will be purchased by end of 2014. 21Â

11.

Replace tables and chairs at the Community Center. Complete. Tables and chairs purchased; intend to update lobby benches by the end of 2014. Same as above – changed to complete due to statement about purchasing by end of fiscal year.

12.

Upgrade the Public Address system at the Community Center. Not Completed. This was eliminated from the 2014 budget. New Capital Projects and Purchases

Begin park and building improvements at 733 N. Prospect. On-going. Design development is complete, permit applications submitted and pending, and construction not started.

Purchase a Concrete Breaker, a 3” trailered trash pump, and 6600 watt generator. Complete. Purchased generator but concrete breaker and pump were eliminated from budget.

Purchase and install pallet racks at the Hinkley garage to better utilize space. Complete.

Add air conditioning to the mechanic’s bay at Hinkley garage. Not Completed. This was eliminated from the budget.

Install an electric gate for access to the Parking Lot/Yard at Hinkley garage. Not Completed. This was cut from the budget.

Purchase new appliances for Maine Park Kitchen to comply with commercial/city requirements. Complete.

Marketing 1.

Organize and assist with re-branding initiatives at the Senior Center including: surveying members/non-members, new facility brochure, advertising campaign, memberships, and cross promotion with other PRPD programs and outside agencies. Focus on 55+ active adult activities and promote to this demographic benefits of membership at the Senior Center. Work with manager and sponsorship coordinator to secure partnerships for event and facility sponsors and newsletter advertisers. Update rental marketing materials. On-going/PartiallyCompleted. Promotion of Senior Center activities have expanded to include members at the Community Center who are older adults in the eblast promotions, as well as flyers/posters being displayed at Maine Park and the Community Center for Senior events/activities. In autumn, the Senior Center offered a one month trial membership for just $5 to attract new members. Sponsorships received from The Abington, Presence Life Connections, Lee Manor, Lutheran Home, Presence Health, and The Moorings for a total of $5,700.

Redesign website home page, facility landing pages and add to sponsor/donor page. Add digital brochure component, virtual tours. Develop schedule for training managers to enable them to provide Content Management for specific pages and areas. Not completed. Budgeted for again in 2015 and planned for a completely new site, delayed due to staff turnover.

Provide guidance, resources and support for the 100th Anniversary celebration team during our 100th year. Plan and execute a 100th Anniversary Gala. Complete. Led the 100th Anniversary committee and provided marketing and publicity for events. The Gala was removed from the plan.

Assist the Park Ridge Friends of the Parks Foundation with at least one fundraiser and the 100 trees for 100 years program. Complete. Friends of the Parks Foundation held a Bike Exchange along with the Earth Day Celebration, Duck Races at the Centennial Aquatic Center Opening and held raffles at a few special events.

23Â Â

Additional Accomplishments 2014 1. Kreative Kamp and Youth Adventure Camp Piloted one week camp sessions 2. New Outdoor Signage for all Tennis Courts 3. Two additional Outdoor Pickle Ball Courts at Northeast Park (3 total) 4. Added four more Indoor Pickle Ball Courts at Community Center (6 total) 5. Baseball, Soccer, and Football Audits are being conducted 6. Added panic alarms at Maine Park and Wildwood 7. Renovated upstairs at Oakton Ice Arena to create office space and conference room. 8. Ice Arena interior completely repainted. 9. New yardage signage installed at Driving Range. 10. New ball transport system and reservoir were installed. 11. Adjusted opening hours on Monday to allow additional field maintenance. 12. Received DCEO Grant of $10,028.45 for installing LED lights in parking lot at Centennial Park. 13. Received DCEO Grant of $6,133 for HVAC tune-up at the Community Center. 14. Infrared scanning of the electrical panels at Oakton was complete. 15. Completed an RFP for Waste Services and Fuel purchasing. 16. Updated the following facilities at the Community Center; - Men’s Private locker room with new flooring, paint and ADA compliant counter tops to increase participation - spin room with a large scenic wall decal and improved electrical and lighting 17. Added the following at the Community Center; - ballet bars and new mirrors in the Fitness Studio - 6 pickle ball courts to the Gymnasium - plexi-glass partition to the Gymnasium to improve safety in the Gymnasium hallway 18. Completed and Implemented an updated safety manual 19. The Superintendent of Buildings and Grounds and the HR Director directly negotiated a new Contact with Service Employees International Union (S.E.I.U.) which is in effect through December 2016. 20. HR implemented internal controls to reduce risk and to comply with the Affordable Care Act. 21. HR implemented a new weapons policy in compliance with new legislation regarding concealed handguns. 22. HR reviewed current policy to ensure the District is compliance with new legislations prohibiting the use of electronic communication devices while operating District motorized vehicles. 23. HR implemented a new criminal background policy and modified two existing policies. 24. HR amended our existing Deferred Compensation Plan to allow an employee loan feature. This feature is 100% funded by employees with zero financial contributions by the District. 24

Park Ridge Park District 2015 Work Plan Administration 1. Continue the development of the Youth Campus Property to include; obtaining permits, and work with all of the regulatory agencies necessary for implementation of construction. 2. Continue coordination with Historical Society on Solomon Cottage progress. 3. Begin the Master Plan process for Oakton Sports Complex.

Information Technology 1. Continue projects related to the Technology Plan: a. New Recreation software b. Microsoft Exchange e-mail – Migration to Office 365, (cloud-based) c. Finance server migration d. Wireless Infrastructure expansion e. VPN expansion f. Intranet implementation g. Youth Campus server room and network cabling Finance 1. Complete implementation of financial system purchasing module. 2. Conduct Vending Machine RFP. 3. Transition to armored car service to improve cash management. 4. Conduct Banking Services RFP. Human Resources 1. Continue ongoing review of our two full-time and part-time employee personnel policy manuals, modify them to comply with current labor legislation and best-practices, and combine into one comprehensive document. 2. Conduct training sessions for supervisors to improve their effectiveness to: a. interview job candidates in compliance with the law b. discipline employees to achieve positive results while protecting the District. 3. Research new payroll systems to meet the needs of a multitude of compliance recordkeeping. 4. Transfer HR and payroll operations to the youth campus. Recreation Programs 1. Summer camps will be offered in 1 week sessions instead of the current 2 week session lengths to provide flexibility to our participants. 2. Added a non-IMRF part time Athletic Assistant position. The position is needed to support the growing athletic area as well as offer tournaments and assist in monitoring fields and rentals. 3. Added a FT Program Naturalist position plus benefits to operations to support and accommodate the continued growth of the Wildwood Nature Center. 25

4. Added a FT employee position to supervise the new Beyond the Bell program housed in all 5 of the District 64 Elementary Schools. 5. Added an IMRF position for the Birthday Parties and Special Events to be able to continue to offer program opportunities at parties, Special Events and Community Events. 6. Continue to expand and offer new programs to the community; including expanding sports camp age groups, adding a dance team, more program opportunities at the Nature Center, and additional early childhood classes. FACILITIES Hinkley Pool 1. Upgrade to high efficiency lighting fixtures. Senior Center 1. Implement a name change to the facility and membership including signage & updating marketing materials. 2. Change memberships from a set membership year to one year from the date of purchase. 3. Package room rentals with the Aquatics Center. 4. Drop-in Evening Table Tennis and Annual Table Tennis Tournament planned for Spring 2015. Oakton Sports Complex Batting Cages 1. Replace the batting cage machines. Ice Arena 1. Increase Learn to Skate class fees by $1, which is the first increase since 2012. 2. Increase Freestyle walk-on fees by $1 for both 30 & 60 minute sessions. 3. Added Part Time Maintenance hours to peak Public Sessions and special events for additional security and cleanliness. Maine Park Leisure Center 1. Begin renovations of Administrative wing to accommodate additional programming space. 2. Replace boiler with appropriate heating system. Wildwood Nature Center 1. Begin improvements associated with the Museum Grant. 2. Replace the roof. 3. Upgrade to high efficiency lighting fixtures. 26Â Â

South Park Building 1. Upgrade to high efficiency lighting fixtures. South Park Pool 1. Sandblast and paint the pool. Community Center 1. Increase Community Center memberships $1 per month (approx. 3%). 2. Increase rental fees and specialty fitness classes 3% to support the operational needs of the Community Center. 3. Increase group fitness classes 1.5-3% to support the operational needs of the Community Center. 4. Add a Corporate membership option and rate for Group Fitness Pass Classes to increase participation. 5. Replace the public announcement (PA) system. 6. Complete office space needs assessment and renovate office area. 7. Replace fitness equipment as needed. 8. Complete a request for proposal for cleaning services. Aquatics/Safety 1. Added a full time Aquatics Supervisor position plus benefits to operations. Position is needed to support the growing aquatic area as well as grow our swim lesson program and birthday party and rentals. 2. Added a Senior Pass for the outdoor pool pass. Adds a benefit to the older adults in Park Ridge by offering a pool pass at a reduced rate. 3. Add a swim team to Centennial Aquatic Center. 4. Complete the Crisis Manual revision. 5. Increase training and awareness on lock down procedures and emergency preparedness. General Maintenance and Grounds 1. Added a Full Time Park and Facility Planner to assist in bid preparation, park and facility planning as well as landscape design 2. Added two part-time IMRF positions for Park Maintenance to improve maintenance standard and quality of the parks. 3. Complete a request for proposal for pool chemicals 4. Evaluate facilities for natural gas and electrical efficiency and upgrade as funding incentives allow. 5. Develop the preventative maintenance (PM) and inventory control modules on Facility Dude. 27Â Â

6. Continue implementation of the Accessibility Transition Plan and develop a proactive plan and schedule for completion. 7. Review and modify the Capital Asset Replacement Plan to insure all capital assets, mechanical systems are included. 8. Continue park and building improvements at 733 N. Prospect. 9. Continue building Geographic Information System (GIS). 10. Gather input from community on basketball court use and locations. 11. Replace vehicles #11, #60 and #61. 12. Create additional office spaces for Facility Maintenance Manager and the Park and Facility Planner. 13. Hire additional Park Patrol staff and redefine the responsibility of the position. PARKS Hinkley Park 1. Design and begin construction on a restroom building. 2. Resurface the basketball court. Hodges Park 1. Replace additional brick paving areas. 2. Replace park sign. Jaycee Park 1. Resurface the basketball court. Oakton Park 1. Complete a site master plan. 2. Refurbish lighted marquee sign. Rotary Park 1. Replace park sign. Southwest Park 1. Replace playground. 2. Replace the asphalt on basketball court. 3. Replace park sign. South Park 1. Refurbish lighted marquee sign. 28Â Â

General Marketing 1. Redesign of the website to include responsive design which provides an optimal viewing experience across a wide range of devices, as well as restructure architecture to improve navigation. 2. Develop and implement marketing communication and promotional plans for each facility and recreation program area. 3. Coordinate an annual timeline for evaluations and assist with development and implementation. 4. Provide assistance to the Park Ridge Friends of the Parks Foundation activities, especially the Bike Exchange, Duck Race, and 100 Trees for 100 Years program. As well as provide guidance to the group for a fundraiser gala at Youth Campus for spring 2016. 5. Research and implement a text alert system for the District to inform patrons of facility and park closures. 6. Expand photo library and use of participant photos instead of stock photography, through scheduling of contracted photographer(s) at events as well as general program classes. 7. Provide updated project information to the public on an ongoing basis regarding Youth Campus, as well as assistance with IHPA historical signage and other signage for the project. 8. Evaluate and develop a plan for facility signage at South Park, Oakton, and Centennial.

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE REVENUES General Revenues Tax Receipts, Current Tax Receipts, Prior Yrs. Replacement Taxes Rental Income Interest Earned Total General Revenues

Actual 2013 $ 2,109,938

GENERAL FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 2,141,943 $ 2,141,943 $ 2,075,995

Increase (Decrease)

4,728,406 27,802 205,408 39,958 9,358 5,010,932

5,734,590 31,010 200,000 42,030 8,500 6,016,130

5,722,186 23,970 185,000 42,030 5,000 5,978,186

5,912,120 23,970 200,000 43,504 5,000 6,184,594

189,934 15,000 1,474 206,408

Bond Proceeds

Grants and Donations

51,459

70,492

Miscellaneous Revenue

52,493

53,449

46,211

TOTAL FUND REVENUE

5,063,425

6,121,038

6,094,889

6,301,297

206,408

EXPENSE General Government Salaries Benefits Supplies Contractual Utilities Insurance Bank Charges Employee Development Miscellaneous Total General Government

1,508,203 231,320 171,818 618,670 122,408 207,453 997 20,402 6,818 2,888,088

1,598,341 261,800 175,479 702,196 137,000 214,488 6,500 38,625 7,200 3,141,629

1,615,123 334,423 184,710 695,249 135,000 227,082 2,800 38,625 9,700 3,242,712

1,665,638 310,288 215,274 749,565 138,576 243,115 22,000 56,950 2,200 3,403,606

50,515 (24,135) 30,564 54,316 3,576 16,033 19,200 18,325 (7,500) 160,894

439,345 393,462

463,000 426,921

450,000 426,921

445,000 439,730

(5,000) 12,809

1,175,525

2,155,436

2,143,033

2,173,035

30,002

18,500

4,896,420

6,186,986

6,262,666

6,479,871

198,705

Pension Contribution Social Security Contribution Debt Service Capital Expenditures TOTAL FUND EXPENSE NET FUND INCOME/(LOSS) Transfer In/(Out) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

167,005 (135,000) $ 2,141,943 43.75%

This fund consists of the following taxing funds: Corporate Paving and Lighting Police Protection IMRF Liability Social Security Auditing Limited Bonds 1/28/2015 7:46 PM

(65,948)

(167,777)

(178,574)

$ 2,075,995

$ 1,974,166

$ 1,897,421

33.55%

31.52%

7,703 -

29.28%

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Replacement Taxes Rental Income Interest Earned

Actual 2013 $ 1,435,793

CORPORATE TAXING FUND Yr-End Estimate Budget Budget 2014 2014 2015 $ 1,491,581 $ 1,491,581 $ 1,495,846

Increase (Decrease)

2,439,641 14,055 205,408 39,958 9,358

2,440,610 16,000 200,000 42,030 8,500

2,440,610 10,000 185,000 42,030 5,000

2,547,307 10,000 200,000 43,504 5,000

106,697 15,000 1,474 -

Grants and Donations

51,459

70,492

Miscellaneous Income

49,538

51,949

44,711

TOTAL FUND REVENUE

2,757,958

2,810,548

2,797,843

2,921,014

123,171

EXPENSE General Government Salaries Expense Benefits Supplies Contractual Utilities Insurance Bank Charges Employee Development Miscellaneous

1,495,616 231,320 171,770 518,679 122,408 157 20,402 6,818

1,585,368 261,800 175,379 596,411 137,000 4,500 38,625 7,200

1,602,150 334,423 184,710 589,494 135,000 800 38,625 9,700

1,638,475 310,288 215,274 636,260 138,576 20,000 56,950 2,200

36,325 (24,135) 30,564 46,766 3,576 19,200 18,325 (7,500)

Pension Contribution

Capital Expenditures

18,500

2,567,170

2,806,283

2,894,902

3,036,523

141,621

190,788

4,265

TOTAL FUND EXPENSE NET FUND INCOME/(LOSS) Transfer In/(Out) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

(135,000) $ 1,491,581

58.10%

(97,059)

(115,509)

$ 1,495,846

$ 1,394,522

$ 1,380,337

53.30%

48.17%

(18,450) -

45.74%

This Taxing Fund includes General Administration and Park Services Administration.

1/28/2015 7:47 PM

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion) 110505-110605

BEGINNING FUND BALANCE GENERAL REVENUES Tax Receipts, Current Tax Receipts, Prior Yrs. Replacement Taxes Building Rentals - Centennial Building Rentals - South Park Field/Park Rentals Interest Earned Liquor Permits Total General Revenues Grants and Donations Miscellaneous Revenue TOTAL FUND REVENUE EXPENSE General Government Salaries Expense Benefits Supplies Contractual Utilities Insurance Bank Charges Employee Development Miscellaneous Pension Capital Expenditures TOTAL FUND EXPENSE Transfer In/(Out) NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:48 PM

Actual Budget Yr-End Estimate 2013 2014 2014 $ 12,709,593 $ 14,328,740 $ 14,328,740

Budget 2015 $ 15,968,552

Increase (Decrease)

2,439,641 14,055 205,408 36,558 3,400 9,358 2,200 2,710,620

2,440,610 16,000 200,000 38,955 3,075 8,500 2,200 2,709,340

2,440,610 10,000 185,000 38,955 3,075 5,000 2,200 2,684,840

2,547,307 10,000 200,000 40,079 3,425 5,000 2,200 2,808,011

106,697 15,000 1,124 350 123,171

51,459

70,492

36,677

32,411

2,747,297

2,793,210

2,787,743

2,910,914

123,171

548,368 231,320 42,103 149,329 157 20,402 1,471 -

607,518 261,800 51,415 187,340 4,500 38,625 2,200 -

638,527 334,423 56,920 192,637 800 38,625 4,700 -

658,995 310,288 60,484 215,709 20,000 46,950 2,200 -

20,468 (24,135) 3,564 23,072 19,200 8,325 (2,500) -

18,500

993,150

1,153,398

1,266,632

1,333,126

66,494

(135,000) 1,619,147

1,639,812

1,521,111

1,577,788

15,968,552

$ 15,849,851

$ 17,546,340

$ 14,328,740

1442.76%

1384.48%

1251.34%

1316.18%

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

PAGE: 1 2014 8 Month To Date

2012 Actual

2013 Actual

2,349,297 24,109 185,288 2,558,693

2,439,641 14,055 205,408 2,659,104

2,440,610 10,000 185,000 2,635,610

2,400,050 24,439 202,171 2,626,660

2,440,610 16,000 200,000 2,656,610

2,547,307 10,000 200,000 2,757,307

7,998 7,998

9,358 9,358

5,000 5,000

8,554 8,554

8,500 8,500

5,000 5,000

0 36,459 2,740 39,199

0 36,558 3,400 39,958

0 38,955 3,075 42,030

0 28,183 3,891 32,074

0 38,955 3,075 42,030

0 40,079 3,425 43,504

0 0

GRANTS & DONATIONS 110505470100 DONATIONS 110505470110 FUNDRAISING 110505470115 PR PARKS FOUNDATION 110505470120 INTERGOVERNMENTAL REVENUE TOTAL GRANTS & DONATIONS

0 0 0 70,492 70,492

0 0 0 0 0

0 0 0 70,492 70,492

0 0 0 51,459 51,459

0 0 0 70,492 70,492

MISCELLANEOUS 110505480100 SALES TAX REVENUE 110505480105 LIQUOR PERMITS 110505480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS

0 2,376 32,657 35,033

0 2,200 36,677 38,877

0 2,200 32,411 34,611

0 1,385 30,934 32,319

0 2,200 32,411 34,611

2,711,415

2,747,297

2,787,743

2,751,066

2,793,210

2,910,914

0 493,260 0 0 0 25,227 10,546 529,032

0 510,075 0 0 0 25,182 13,111 548,368

0 566,316 0 0 0 30,518 41,693 638,527

0 430,578 0 0 0 22,172 15,568 468,318

0 552,000 0 0 0 30,518 25,000 607,518

0 418,310 0 0 0 31,205 19,999 469,514

208,344 12,256 3,507 1,606 225,713

213,771 12,247 3,539 1,763 231,320

308,759 18,021 5,235 2,408 334,423

151,538 10,954 43,498 1,220 207,210

240,000 15,000 4,800 2,000 261,800

287,850 14,810 5,337 2,292 310,288

7,130 2,286 28,663 513 10,830 341 49,762

4,845 1,828 22,667 351 12,027 386 42,103

6,895 3,000 31,410 1,200 13,826 589 56,920

3,596 2,401 19,442 774 10,083 177 36,473

5,500 2,500 28,000 1,000 13,826 589 51,415

6,895 1,975 31,410 1,300 14,945 784 57,309

333 10,969 11,401

1,174 16,135 14,332

1,545 31,312 12,530

950 22,940 10,199

1,545 31,312 14,633

600 27,064 12,810

AccountNum AccountDesc 110505 - ADMINISTRATION REVENUE PROPERTY TAXES 110505400100 PROPERTY TAXES - GENERAL 110505400160 PRIOR YEAR TAX RECEIPTS 110505400500 REPLACEMENT TAXES TOTAL PROPERTY TAXES INTEREST 110505410000

INVESTMENT INCOME TOTAL INTEREST

RENTAL INCOME 110505430100 BUILDING RENTAL - CENTENNIAL 110505430105 BUILDING RENTAL - SOUTH PARK 110505430220 FIELD/PARK RENTALS TOTAL RENTAL INCOME INTERFUND TRANSFERS 110505460100 TRANSFER (IN) TOTAL INTERFUND TRANSFERS

TOTAL REVENUE

Budgeted

Year End Estimate

2015 Budget

EXPENSE SALARIES & WAGES 110505500100 DIRECTOR 110505500101 FULL-TIME WAGES 110505500115 SUPT OF FINANCE 110505500130 CLERICAL FULL-TIME 110505500200 IT COORDINATOR 110505505101 PART-TIME WAGES 110505505110 CLERICAL PART-TIME TOTAL SALARIES & WAGES BENEFITS 110505510100 110505510105 110505510110 110505510115 SUPPLIES 110505520100 110505520105 110505520115 110505520165 110505520245 110505520255

EMPLOYEE MEDICAL INSURANCE EMPLOYEE DENTAL INSURANCE EMPLOYEE VISION INSURANCE EMPLOYEE LIFE INSURANCE TOTAL BENEFITS OFFICE SUPPLIES PRINTED SUPPLIES DATA PROCESSING SUPPLIES UNIFORMS MATERIAL & SUPPLIES, NEC BOOKS & PUBLICATIONS TOTAL SUPPLIES

CONTRACTUAL 110505530100 ADVERTISING 110505530105 DATA PROCESSING 110505530115 ASSOCIATION DUES

1/30/2015 8:40 AM

AccountNum 110505530145 110505530148 110505530150 110505530160 110505530175 110505530205 110505530255 110505530325 110505530500

INSURANCE 110505550100 110505550120

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

Budgeted 65,000 22,000 530 11,000 2,898 0 40,422 5,400 0 192,637

2014 8 Month To Date 46,240 23,126 0 9,179 2,712 0 27,608 978 0 143,931

Year End Estimate 65,000 30,000 530 11,000 2,898 0 25,422 5,000 0 187,340

2015 Budget 65,000 0 530 14,000 2,898 0 25,122 5,400 0 153,424

0 0 0

196,833 196,833

135,000 135,000

0 0

21,629 324 0 1,821 157 47 23,978

20,402 -24 0 1,489 157 6 22,030

38,625 0 0 800 4,500 200 44,125

25,597 350 0 769 7,897 532 35,145

38,625 500 0 1,500 4,500 200 45,325

31,190 500 0 1,500 20,000 200 53,390

0 0

18,500 18,500

0 0

TOTAL EXPENSE

1,193,379

1,128,150

1,266,632

891,077

1,153,398

1,062,425

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

2,711,415 1,193,379 1,518,036

2,747,297 1,128,150 1,619,147

2,787,743 1,266,632 1,521,111

2,751,066 891,077 1,859,989

2,793,210 1,153,398 1,639,812

2,910,914 1,062,425 1,848,489

AccountDesc LEGAL FEES LEGAL FEES, PERSONNEL LEGAL PUBLICATIONS POSTAGE EQUIPMENT RENTAL PRINTING CONTRACTUAL SERVICE, NEC M&R-OFFICE EQUIPMENT PR PARKS FOUNDATION EXPENSES TOTAL CONTRACTUAL

PROPERTY INSURANCE UNEMPLOYMENT COMPENSATION TOTAL INSURANCE

INTERFUND TRANSFERS 110505560100 TRANSFERS (OUT) TOTAL INTERFUND TRANSFERS MISCELLANEOUS 110505580110 EMPLOYEE DEVELOPMENT 110505580115 PERSONNEL EXPENSE 110505580120 EDUCATIONAL TRAINING 110505580125 TRAVEL EXPENSE 110505580135 BANK CHARGES 110505580999 OTHER MISC EXPENSE TOTAL MISCELLANEOUS CAP-ADMINISTRATION 110505620000 COMPUTER ACQUISITION TOTAL CAP-ADMINISTRATION OTHER 110505760020

PAGE: 2

LAND ACQUISITION TOTAL OTHER

2012 Actual 91,000 7,050 196 8,632 2,760 0 32,682 3,038 0 168,062

2013 Actual 55,161 42,685 183 7,937 2,034 0 8,564 1,123 0 149,329

0 0 0

1/30/2015 8:40 AM

AccountNum

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

2012 Actual

2013 Actual

PAGE: 3 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

110506 - HUMAN RESOURCES REVENUE MISCELLANEOUS 110605480999 MISC REVENUE TOTAL MISCELLANEOUS

0 0 0

189481 0 189,481

0 0 0 0 0 0

1600 1275 0 0 300 3,175

CONTRACTUAL 110605520255 BOOKS & PUBLICATIONS 110605530100 RECRUITINMENT ADVERTISING 110605530105 DATA PROCESSING 110605530115 ASSOCIATION DUES 110605530148 LEGAL FEES, PERSONNEL 110605530255 CONTRACTUAL SERVICES, NEC TOTAL CONTRACTUAL

0 0 0 0 0 0 0

0 1095 2700 3320 38000 17,170 62,285

MISCELLANEOUS 110605580110 EMPLOYEE DEVELOPMENT 110605580115 PERSONNEL EXPENSE 110605580125 TRAVEL EXPENSE TOTAL MISCELLANEOUS

0 0 0 0

15760 0 0 15,760

TOTAL EXPENSE

270,701

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

0 0 0

0 270,701 -270,701

2,711,415 1,193,379 1,518,036

2,747,297 1,128,150 1,619,147

2,787,743 1,266,632 1,521,111

2,751,066 891,077 1,859,989

2,793,210 1,153,398 1,639,812

2,910,914 1,333,126 1,577,788

TOTAL REVENUE EXPENSE SALARIES & WAGES 110605500101 FULL TIME WAGES 110605500999 OVERTIME TOTAL SALARIES & WAGES SUPPLIES 110605520100 110605520105 110605520115 110605520165 110605520245

OFFICE SUPPLIES PRINTED SUPPLIES DATA PROCESSING SUPPLIES UNIFORMS MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

TOTAL ADMIN REVENUE TOTAL ADMIN EXPENSE NET ADMIN INCOME/LOSS

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion) 111005

BEGINNING FUND BALANCE GENERAL REVENUES Tax Receipts, Current Tax Receipts, Prior Yrs. Replacement Taxes Building Rentals - Centennial Building Rentals - South Park Interest Earned Liquor Permits Total General Revenues

Yr-End Estimate Actual Budget Budget Increase 2013 2014 2014 2015 (Decrease) $ (11,273,800) $ (12,837,159) $ (12,837,159) $ (14,472,706)

Miscellaneous Revenue

10,661

17,338

10,100

TOTAL FUND REVENUE

10,661

17,338

10,100

EXPENSE General Government Salaries Expense Benefits Supplies Contractual Utilities Insurance Employee Development Pension

947,248 129,667 369,350 122,408 5,347 -

977,850 123,964 409,071 137,000 5,000 -

963,623 127,790 396,857 135,000 5,000 -

979,480 154,790 420,551 138,576 10,000 -

15,857 27,000 23,694 3,576 5,000 -

1,574,020

1,652,885

1,628,270

1,703,397

75,127

(1,563,359)

(1,635,547)

(1,618,170)

(1,693,297)

Capital Expenditures TOTAL FUND EXPENSE NET FUND INCOME/(LOSS) Transfer In ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:49 PM

$ (12,837,159) $ (14,472,706) $ (14,455,329) $ (16,166,003)

-815.57%

-875.60%

-887.77%

-949.04%

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 111005 - PARK SERVICES REVENUE SALES 111005440105 111005470125

VENDING 100 YEARS - 100 TREES TOTAL SALES

MISCELLANEOUS 111005480135 AFFILIATE REIMBURSEMENT 111005480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS TOTAL REVENUE

2012 Actual

2013 Actual

PAGE: 10

Budgeted

2014 8 Month To Date

Year End Estimate

2015 Budget

63 0 63

133 0 133

100 0 100

50 0 50

100 0 100

7,761 2,239 10,000

448 10,080 10,528

10,000 0 10,000

4,934 7,238 12,172

10,000 7,238 17,238

10,000 0 10,000

10,063

10,661

10,100

12,222

17,338

10,100

664,095 0 0 138,098 -140,371 68,955 0 61,245 42,884 0 834,907

746,682 0 0 136,285 -134,714 56,680 12,427 59,922 69,965 0 947,248

780,017 0 0 0 0 55,000 27,144 59,850 41,612 0 963,623

652,407 0 0 142,850 -133,863 64,058 10,394 41,835 38,953 0 816,634

780,000 0 0 0 0 60,000 20,000 59,850 58,000 0 977,850

782,704 0 0 0 0 55,000 71,386 59,850 3,840 6,700 979,480

1,184 35,467 4,007 5,622 54,152 0 24,167 42 0 9,236 669 1,121 0 135,667

1,624 30,357 5,891 2,961 56,376 1,473 24,504 13 0 4,532 1,118 818 0 129,667

1,000 30,390 3,200 3,200 55,000 1,500 26,000 0 0 3,000 1,500 3,000 0 127,790

458 14,571 4,763 2,012 45,336 0 24,547 174 88 1,557 830 856 -50 95,142

500 30,390 3,200 3,200 55,000 1,500 26,000 174 0 0 2,000 2,000 0 123,964

11,000 30,390 3,200 3,200 55,000 1,500 26,000 0 0 3,000 1,500 20,000 0 154,790

717 442 0 20,056 3,289 0 475 2,334 4,344 2,750 453 0 40,756 51,535 48,409 36,218 300 34,115 89,898 0 15,681 13,363

1,950 642 40 17,788 3,407 0 769 4,339 3,192 3,759 124 15,269 44,282 55,165 37,921 22,445 4,843 25,315 88,199 0 17,119 18,433

25,151 875 0 22,596 5,000 0 575 2,000 2,000 2,960 0 28,400 38,000 54,000 42,000 19,600 6,000 29,000 84,700 0 15,000 9,000

9,075 45 6,857 19,119 4,270 0 0 471 1,914 3,781 210 33,054 41,829 43,596 24,296 10,018 5,253 30,009 68,145 0 10,326 6,945

15,000 875 0 22,596 4,000 0 800 2,000 2,000 4,500 0 50,000 38,000 54,000 42,000 19,600 6,000 29,000 84,700 0 15,000 9,000

12,390 875 0 22,596 4,000 0 800 2,000 2,000 4,590 0 50,000 38,000 54,000 56,000 19,600 6,000 29,000 84,700 0 15,000 9,000

EXPENSE SALARIES & WAGES 111005500101 FULL-TIME WAGES 111005500105 SUPT OF DEV & OPERATIONS 111005500135 MAINTENANCE LABOR FULL-TIME 111005500270 ACCRUED COMP TIME 111005500275 ACCRUED COMP TIME REVERSAL 111005500999 OVERTIME 111005505101 PART-TIME WAGES 111005505125 MAINTENANCE LABOR PART-TIME 111005505155 BUILDING ATTENDANT 111005505265 PT - PARK PATROL TOTAL SALARIES & WAGES SUPPLIES 111005520100 111005520120 111005520125 111005520130 111005520135 111005520140 111005520145 111005520155 111005520160 111005520165 111005520190 111005520245 111005520999

OFFICE SUPPLIES LANDSCAPE MATERIALS SHOP MATERIALS SMALL TOOLS GAS, OIL, LUB'S ELECTRICAL SUPPLIES JANITORIAL SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORM PURCHASE FIRST AID SUPPLIES MATERIALS & SUPPLIES, NEC OTHER SUPPLIES TOTAL SUPPLIES

CONTRACTUAL 111005530105 DATA PROCESSING 111005530115 ASSOCIATION DUES 111005530125 LABOR - HELP 111005530135 REFUSE DISPOSAL 111005530138 RECYCLING DISPOSAL 111005530140 MOP SERVICES 111005530155 VEHICLE LICENSE & PERMITS 111005530175 EQUIPMENT RENTAL 111005530180 PORTABLE TOILET RENTAL 111005530215 PEST CONTROL 111005530255 CONTRACTURAL SERVICE, NEC 111005530260 YOUTH CAMPUS 111005530275 M&R-MACHINERY & EQUIPMENT 111005530280 M&R-FACILITIES 111005530285 M&R-GROUNDS 111005530290 M&R-PLAYGROUNDS 111005530295 M&R-TENNIS COURTS 111005530300 M&R-TREE TRIMMING 111005530305 M&R-ATHLETIC FIELDS 111005530310 M&R-VANDALISM 111005530330 M&R-VEHICLES 111005530335 M&R-FIRE & SAFETY SERVICES

1/30/2015 8:40 AM

AccountNum 111005530490

UTILITIES 111005540100 111005540105 111005540110 111005540115

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc AFFILIATE REQUESTED EXPENSE TOTAL CONTRACTUAL

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 111005580110 EMPLOYEE DEVELOPMENT 111005580115 PERSONNEL EXPENSE 111005580120 EDUCATIONAL TRAINING 111005580125 TRAVEL EXPENSE TOTAL MISCELLANEOUS TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS TOTAL CORPORATE REV TOTAL CORPORATE EXP CORP NET INCOME/LOSS

PAGE: 11

Budgeted 10,000 396,857

2014 8 Month To Date 11,183 330,395

Year End Estimate 10,000 409,071

2015 Budget 10,000 420,551

18,171 8,851 54,365 41,021 122,408

18,400 9,900 67,100 39,600 135,000

15,374 10,184 46,513 23,323 95,394

22,800 16,100 58,000 40,100 137,000

23,776 12,500 59,000 43,300 138,576

4,147 369 0 0 4,516

4,917 430 0 0 5,347

5,000 0 0 0 5,000

4,593 0 0 0 4,593

5,000 0 0 0 5,000

10,000 0 0 0 10,000

1,462,990

1,574,020

1,628,270

1,342,158

1,652,885

1,703,397

10,063 1,462,990 -1,452,927

10,661 1,574,020 -1,563,359

10,100 1,628,270 -1,618,170

12,222 1,342,158 -1,329,936

17,338 1,652,885 -1,635,547

10,100 1,703,397 -1,693,297

2,721,478 2,656,369 65,109

2,757,958 2,702,170 55,788

2,797,843 2,894,902 -97,059

2,763,288 2,233,235 530,053

2,810,548 2,806,283 4,265

2,921,014 3,036,523 -115,509

2012 Actual 11,379 376,513

2013 Actual 4,350 369,350

18,557 8,876 44,359 39,595 111,387

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 7,257

AUDITING TAXING FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 7,206 $ 7,206 $ 5,882

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income

14,658 91 -

14,701 110 -

14,701 120 -

15,000 120 -

299 -

TOTAL FUND REVENUE

14,749

14,811

14,821

15,120

299

EXPENSE General Government Contractual Service Expense

14,800

16,135

16,050

16,175

125

TOTAL FUND EXPENSE

14,800

16,135

16,050

16,175

125

(1,324)

(1,229)

(1,055)

174

NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:49 PM

(51) $

7,206

48.69%

5,882

36.46%

5,977

37.24%

4,827

29.84%

1/30/2015 8:40 AM

AccountNum

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

2012 Actual

2013 Actual

Budgeted

PAGE: 4 2014 8 Month To Date

Year End Estimate

2015 Budget

110508 - AUDIT REVENUE PROPERTY TAXES 110508400110 PROPERTY TAXES - AUDIT 110508400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

15,190 196 15,386

14,658 91 14,749

14,701 120 14,821

14,457 159 14,616

14,701 110 14,811

15,000 120 15,120

15,386

14,749

14,821

14,616

14,811

15,120

15,435 15,435

14,800 14,800

16,050 16,050

16,135 16,135

16,175 16,175

TOTAL EXPENSE

15,435

14,800

16,050

16,135

16,175

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

15,386 15,435 -49

14,749 14,800 -51

14,821 16,050 -1,229

14,616 16,135 -1,519

14,811 16,135 -1,324

15,120 16,175 -1,055

TOTAL REVENUE EXPENSE CONTRACTUAL 110508530245 PROFESSIONAL SERVICES TOTAL CONTRACTUAL

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 123,801

I.M.R.F. TAXING FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 145,149 $ 145,149 $ 143,371

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income

458,038 2,656 -

458,222 3,000 -

458,222 2,000 -

427,574 2,000 -

(30,648) -

TOTAL FUND REVENUE

460,694

461,222

460,222

429,574

(30,648)

EXPENSE General Government Miscellaneous

Pension Contribution Benefits

439,345

463,000

450,000

445,000

(5,000)

TOTAL FUND EXPENSE

439,345

463,000

450,000

445,000

(5,000)

10,222

(15,426)

(25,648)

NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:50 PM

21,349 $

145,149

33.04%

(1,778) $

143,371

30.97%

155,371

34.53%

127,945

28.75%

1/30/2015 8:40 AM

AccountNum 110509 - IMRF REVENUE

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

PROPERTY TAXES 110509400115 PROPERTY TAXES - IMRF 110509400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

2012 Actual

2013 Actual

Budgeted

PAGE: 5 2014 8 Month To Date

Year End Estimate

2015 Budget

443,880 5,377 449,257

458,038 2,656 460,693

458,222 2,000 460,222

450,610 4,568 455,179

458,222 3,000 461,222

427,574 2,000 429,574

TOTAL REVENUE

449,257

460,693

460,222

455,179

461,222

429,574

IMRF TOTAL BENEFITS

411,314 411,314

439,345 439,345

450,000 450,000

393,848 393,848

463,000 463,000

445,000 445,000

TOTAL EXPENSE

411,314

439,345

450,000

393,848

463,000

445,000

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

449,257 411,314 37,944

460,693 439,345 21,349

460,222 450,000 10,222

455,179 393,848 61,331

461,222 463,000 -1,778

429,574 445,000 -15,426

EXPENSE BENEFITS 110509510125

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion) SOCIAL SECURITY TAXING FUND

BEGINNING FUND BALANCE

Actual Budget Yr-End Estimate 2013 2014 2014 $ 164,288 $ 154,801 $ 154,801

Budget 2015 $ 112,540

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income

381,704 2,271 -

382,160 2,500 -

439,959 2,500

57,799 -

TOTAL FUND REVENUE

383,975

384,660

442,459

57,799

Social Security Contribution FICA

393,462

426,921

439,730

12,809

TOTAL FUND EXPENSE

393,462

426,921

439,730

12,809

(42,261)

2,729

44,990

EXPENSE General Government Miscellaneous

NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:51 PM

(9,487) $

154,801

39.34%

112,540

26.36%

112,540

26.36%

115,269

26.21%

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 110510 - SOCIAL SECURITY REVENUE PROPERTY TAXES 110510400120 PROPERTY TAXES - SOCIAL SECUR 110510400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

2012 Actual

2013 Actual

Budgeted

PAGE: 6 2014 8 Month To Date

Year End Estimate

2015 Budget

379,692 5,157 384,849

381,704 2,271 383,975

382,160 2,500 384,660

375,807 3,829 379,636

382,160 2,500 384,660

439,959 2,500 442,459

TOTAL REVENUE

384,849

383,975

384,660

379,636

384,660

442,459

FICA TOTAL BENEFITS

372,164 372,164

393,462 393,462

426,921 426,921

371,643 371,643

426,921 426,921

439,730 439,730

TOTAL EXPENSE

372,164

393,462

426,921

371,643

426,921

439,730

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

384,849 372,164 12,685

383,975 393,462 -9,487

384,660 426,921 -42,261

379,636 371,643 7,993

384,660 426,921 -42,261

442,459 439,730 2,729

EXPENSES BENEFITS 110510510120

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 154,253

LIABILITY INSURANCE TAXING FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 151,420 $ 151,420 $ 136,239

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income Miscellaneous Revenue

243,067 1,613 2,955

243,280 1,500 1,500

243,280 1,350 1,500

263,245 1,350 1,500

19,965 -

TOTAL FUND REVENUE

247,636

246,280

246,130

266,095

19,965

EXPENSE General Government Insurance Expense Salaries Expense Contractual Service Expense Miscellaneous Expenses

207,453 12,587 30,429 -

214,488 12,973 34,000 -

227,082 12,973 34,705 -

243,115 27,163 42,130 -

16,033

TOTAL FUND EXPENSE

250,469

261,461

274,760

312,408

23,458

(15,181)

(28,630)

(46,313)

(17,683)

NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:51 PM

(2,833) $

151,420

60.45%

136,239

52.11%

122,790

44.69%

7,425 -

89,926

28.78%

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 110511 - LIABILITY & INSURANCE REVENUE PROPERTY TAXES 110511400125 PROPERTY TAXES - LIABILITY INS 110511400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

2012 Actual

2013 Actual

PAGE: 7 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

269,578 3,586 273,164

243,067 1,613 244,681

243,280 1,350 244,630

239,238 2,410 241,648

243,280 1,500 244,780

263,245 1,350 264,595

3,200 3,200

2,955 2,955

1,500 1,500

0 0

1,500 1,500

276,364

247,636

246,130

241,648

246,280

266,095

0 0

12,587 12,587

12,973 12,973

10,868 10,868

12,973 12,973

27,163 27,163

1,681 16,503 18,184

0 30,429 30,429

0 34,705 34,705

0 17,453 17,453

0 34,000 34,000

0 42,130 42,130

72,450 50,392 70,992 0 193,834

69,343 57,693 70,459 9,958 207,453

71,589 56,085 74,408 25,000 227,082

62,345 46,661 61,401 0 170,406

74,814 55,993 73,681 10,000 214,488

84,920 58,451 74,744 25,000 243,115

0 0

TOTAL EXPENSE

212,018

250,469

274,760

198,727

261,461

312,408

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

276,364 212,018 64,346

247,636 250,469 -2,833

246,130 274,760 -28,630

241,648 198,727 42,921

246,280 261,461 -15,181

266,095 312,408 -46,313

MISCELLANEOUS 110511480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS TOTAL REVENUE EXPENSE SALARIES AND WAGES 110511500101 FULL-TIME WAGES TOTAL SALARIES AND WAGES CONTRACTUAL 110511530110 SAFETY COORD CONTRACT 110511530170 RISK MGMT LOSS CONTROL TOTAL CONTRACTUAL INSURANCE 110511550100 110511550105 110511550110 110511550120

PROPERTY INSURANCE LIABILITY INSURANCE WORKERS COMP UNEMPLOYMENT COMPENSATION TOTAL INSURANCE

MISCELLANEOUS 110511580999 MISC EXPENSES TOTAL MISCELLANEOUS

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

BONDS (DEBT SERVICE) TAXING FUND Yr-End Actual Budget Budget Increase Estimate 2013 2014 2014 2015 (Decrease) $ 131,155 $ 112,876 $ 112,876 $ 118,377

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Bond Proceeds Interest Income Miscellaneous Revenue

1,151,210 6,876 -

2,155,437 7,500 -

2,143,033 7,500 -

2,173,035 7,500 -

30,002 -

TOTAL FUND REVENUE

1,158,087

2,162,937

2,150,533

2,180,535

30,002

Debt Service Bond Interest Bond Principal

120,525 1,055,000

815,436 1,340,000

810,000 1,333,033

1,535,000 638,035

Bank Charges

840

2,000

1,176,365

2,157,436

2,145,033

2,175,035

30,002

5,501

5,500

EXPENSE Contractual Service Professional Services

TOTAL FUND EXPENSE NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:52 PM

(18,278) $

112,876

9.60%

118,377

5.49%

118,376

5.52%

725,000 (694,998)

123,877

5.70%

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

PAGE: 8 2014 8 Month To Date

2012 Actual

2013 Actual

1,149,393 14,482 1,163,875

1,151,210 6,876 1,158,087

2,143,033 7,500 2,150,533

2,093,869 11,550 2,105,419

2,155,437 7,500 2,162,937

2,173,035 7,500 2,180,535

BOND PROCEEDS 110512450100 BOND PROCEEDS TOTAL BOND PROCEEDS

0 0

MISCELLANEOUS 110512480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS

0 0

1,163,875

1,158,087

2,150,533

2,105,419

2,162,937

2,180,535

0 0

945,000 230,481 1,175,481

1,055,000 120,525 1,175,525

810,000 1,333,033 2,143,033

0 481,364 481,364

1,340,000 815,436 2,155,436

1,535,000 638,035 2,173,035

800 0 800

840 0 840

2,000 0 2,000

1,506 0 1,506

2,000 0 2,000

TOTAL EXPENSE

1,176,281

1,176,365

2,145,033

482,870

2,157,436

2,175,035

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

1,163,875 1,176,281 -12,406

1,158,087 1,176,365 -18,278

2,150,533 2,145,033 5,500

2,105,419 482,870 1,622,549

2,162,937 2,157,436 5,501

2,180,535 2,175,035 5,500

AccountNum AccountDesc 110512 - DEBT REVENUE PROPERTY TAXES 110512400130 PROPERTY TAXES - DEBT 110512400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

TOTAL REVENUE

Budgeted

Year End Estimate

2015 Budget

EXPENSE CONTRACTUAL 110512530245 PROFESSIONAL SERVICES TOTAL CONTRACTUAL DEBT SERVICE 110512570100 BOND PRINCIPAL 110512570105 BOND INTEREST TOTAL DEBT SERVICE MISCELLANEOUS 110512580135 BANK CHARGES 110512580999 OTHER MISC EXPENSE TOTAL MISCELLANEOUS

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 20,420

PAVING AND LIGHTING TAXING FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 9,366 $ 9,366 $ 3,866

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income Miscellaneous Revenue

39,087 233 -

39,200 300 -

45,000 300 -

5,800 -

TOTAL FUND REVENUE

39,321

39,500

45,300

5,800

EXPENSE General Government Contractual Service Expense

50,375

45,000

TOTAL FUND EXPENSE

50,375

45,000

(11,054)

(5,500)

300

5,800

NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:52 PM

9,366

18.59%

3,866

8.59%

3,866

8.59%

4,166

9.26%

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 110537 - PAVING & LIGHTING REVENUE PROPERTY TAXES 110537400150 PROPERTY TAXES - PAVE & LIGHT 110537400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES MISCELLANEOUS 110537480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS TOTAL REVENUE

2012 Actual

2013 Actual

PAGE: 9 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

39,112 513 39,625

39,087 233 39,321

39,200 300 39,500

38,548 394 38,943

39,200 300 39,500

45,000 300 45,300

0 0

39,625

39,321

39,500

38,943

39,500

45,300

55,924 55,924

50,375 50,375

45,000 45,000

0 0

45,000 45,000

55,924

50,375

45,000

39,625 55,924 -16,299

39,321 50,375 -11,054

39,500 45,000 -5,500

38,943 0 38,943

39,500 45,000 -5,500

45,300 45,000 300

EXPENSE CONTRACTUAL 110537530320 M&R - PAVING TOTAL CONTRACTUAL TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 72,972

POLICE PROTECTION TAXING FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 69,544 $ 69,544 $ 59,874

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income

1,000 6 -

980 100 -

980 200 -

1,000 200 -

20 -

TOTAL FUND REVENUE

1,006

1,080

1,180

1,200

EXPENSE General Government Salaries Expense Contractual Service Expense Utilities Expense Supplies Miscellaneous

4,387 48 -

10,650 100 -

10,000 -

TOTAL FUND EXPENSE

4,434

10,750

10,000

(3,428)

(9,670)

(8,820)

(8,800)

NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 7:52 PM

69,544

1568.42%

59,874

556.97%

60,724

607.24%

51,074

510.74%

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 111505 - POLICE REVENUE PROPERTY TAXES 111505400140 PROPERTY TAXES - POLICE 111505400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

2012 Actual

2013 Actual

PAGE: 12 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

978 2,271 3,249

1,000 6 1,006

980 200 1,180

965 45 1,010

980 100 1,080

1,000 200 1,200

3,249

1,006

1,180

1,010

1,080

1,200

0 0 0 0 0

0 0 0 0

0 48 0 48

0 0 0 0

0 28 44 71

0 50 50 100

0 0 0 0

1,741 184 1,925

3,914 472 4,387

10,000 0 10,000

696 1,001 1,697

10,000 650 10,650

10,000 0 10,000

0 0

TOTAL EXPENSE

1,925

4,435

10,000

1,768

10,750

10,000

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

3,249 1,925 1,324

1,006 4,435 -3,428

1,180 10,000 -8,820

1,010 1,768 -758

1,080 10,750 -9,670

1,200 10,000 -8,800

5,054,082 4,901,429 152,653

5,063,424 5,031,420 32,004

6,094,889 6,262,666 -167,777

5,999,739 3,698,227 2,301,512

6,121,038 6,186,986 -65,948

6,301,297 6,479,871 -178,574

TOTAL REVENUE EXPENSE SALARIES & WAGES 111505500100 DIRECTOR 111505500101 FULL-TIME WAGES 111505505101 PART-TIME WAGES 111505505265 P T - PARK PATROL TOTAL SALARIES & WAGES SUPPLIES 111505520135 111505520165 111505520245

GAS, OIL, LUB'S UNIFORMS MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

CONTRACTUAL 111505530240 CONTRACT - CITY OF PARK RIDGE 111505530330 M&R-VEHICLES TOTAL CONTRACTUAL UTILITIES 111505540110

PHONE TOTAL UTILITIES

MISCELLANEOUS 111505580120 EDUCATIONAL TRAINING TOTAL MISCELLANEOUS

TOTAL FUND REVENUE TOTAL FUND EXPENSE NET FUND INCOME/LOSS

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion) SPECIAL REVENUE FUND Yr-End Estimate Budget Budget 2014 2014 2015 $ 3,085,248 $ 3,085,248 $ 3,220,265

BEGINNING FUND BALANCE

Actual 2013 2,872,784

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income Fees and Admissions Rental Income Sales Grants and Donations Miscellaneous Program Fees

1,378,914 6,908 11,939 1,899,298 479,583 104,733 20,927 75,141 4,046,235

1,379,341 11,000 11,500 2,127,189 560,411 92,959 33,753 101,195 4,780,068

1,379,341 10,000 10,000 2,067,164 546,404 111,131 37,156 92,950 4,724,218

1,377,491 10,000 12,000 2,233,490 607,564 104,407 17,790 94,300 5,124,858

(1,850) 2,000 166,326 61,160 (6,724) (19,366) 1,350 400,640

TOTAL FUND REVENUE

8,023,678

9,097,416

8,978,364

9,581,900

603,536

EXPENSE General Government Salaries Expense Benefits Supplies Contractual Utilities Debt Service Bank Charges Employee Development Miscellaneous Program Instructors Program Supplies and Equipment Program Contractual

2,648,642 214,559 262,670 942,526 542,288 82,670 36,177 6,186 1,173,428 280,523 696,708

2,900,818 255,178 314,809 989,146 664,510 89,600 42,114 7,758 1,629,644 295,344 670,853

2,925,168 301,729 303,255 1,019,541 618,120 83,600 44,675 8,005 1,643,067 303,973 776,000

3,266,582 403,483 338,463 1,063,122 701,727 83,600 48,512 13,420 1,807,315 363,499 747,941

341,414 101,754 35,208 43,581 83,607 3,837 5,415 164,248 59,525 (28,060)

314,839

102,625

193,515

7,201,215

7,962,399

8,220,650

9,031,179

810,529

822,463

1,135,017

757,714

550,721

(610,000)

(1,000,000)

$ 3,842,962

$ 3,770,986

Capital Expenditures TOTAL FUND EXPENSE NET FUND INCOME/(LOSS) Transfer In/(Out) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

$ 3,085,248

44.80%

This Fund consists of the following three taxing funds: Recreation Museum Special Recreation 1/28/2015 7:53 PM

$ 3,220,265

40.97%

47.87%

Increase (Decrease)

(206,993)

42.67%

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 2,650,112

RECREATION TAXING FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 2,855,071 $ 2,855,071 $ 2,890,182

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income Fees and Admissions Rental Income Sales Grants and Donations Miscellaneous Program Fees

842,088 4,659 11,939 1,899,298 479,583 104,733 19,627 75,141 3,801,808

842,095 7,500 11,500 2,127,189 560,411 92,959 25,000 101,195 4,529,474

842,095 7,500 10,000 2,067,164 546,404 111,131 36,000 92,950 4,492,021

829,281 7,500 12,000 2,233,490 607,564 104,407 16,300 94,300 4,849,201

(12,814) 2,000 166,326 61,160 (6,724) (19,700) 1,350 357,180

TOTAL FUND REVENUE

7,238,876

8,297,323

8,205,265

8,754,043

548,778

EXPENSE Salaries Expense Benefits Supplies Contractual Utilities Debt Service Bank Charges Employee Development Miscellaneous Program Instructors Program Supplies and Equipment Program Contractual

2,568,441 199,297 254,884 626,437 532,235 82,670 36,177 6,186 1,061,465 263,218 685,118

2,813,399 238,363 306,647 665,582 651,850 89,600 42,114 7,758 1,503,200 283,297 657,777

2,832,278 284,967 295,072 694,636 607,680 83,600 44,675 7,790 1,532,064 291,854 762,740

3,150,969 366,065 330,276 740,762 688,167 83,600 48,512 13,205 1,691,654 349,061 734,420

318,691 81,098 35,204 46,126 80,487 3,837 5,415 159,590 57,206 (28,321)

107,790

2,625

6,423,917

7,262,212

7,437,358

8,196,691

759,333

814,959

1,035,111

767,907

557,352

(610,000)

(1,000,000)

$ 3,622,979

$ 3,447,535

Capital Expenditures TOTAL FUND EXPENSE NET FUND INCOME/(LOSS) Transfer In/(Out) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

$ 2,855,071

45.20%

$ 2,890,182

39.81%

48.71%

42.06%

This Taxing Fund includes the following centers: Recreation Programs, Outdoor Pools, Ice Arena, Community Center, Driving Range, Senior Center, Batting Cages, Recreation Administration, and Recreation Capital Fund. 1/28/2015 7:53 PM

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

Actual 2013 REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Rental - Maine Sales Grants and Donations Miscellaneous Total Revenue EXPENSE Salaries and Wages Benefits Supplies Contractual Utilities Bank Charges Employee Development Miscellaneous Total Expense Transfer In/(Out) NET CENTER INCOME/(LOSS)

RECREATION ADMINISTRATION CENTER Yr-End Budget Budget Increase Estimate 2014 2014 2015 (Decrease)

842,088 4,659 11,939 6,502 3,156 8,180 51,792

842,095 7,500 11,500 5,667 2,500 15,000 67,550

842,095 7,500 10,000 5,667 1,500 25,000 73,150

829,281 7,500 12,000 5,667 2,500 5,750 69,550

(12,814) 2,000 1,000 (19,250) (3,600)

928,315

951,812

964,912

932,248

(32,664)

979,041 92,582 23,695 185,161 106,485 57,811 10,450 4,427

1,044,282 98,800 20,736 223,909 121,820 61,000 12,817 5,495

1,037,490 115,716 25,318 254,139 127,000 61,000 12,817 5,495

1,259,920 183,520 32,103 257,923 127,900 61,000 12,817 5,910

222,430 67,804 6,785 3,784 900 415

1,459,653 (610,000)

1,588,859 (1,000,000)

1,638,975

1,941,093

302,118

(1,141,338)

(1,637,047)

(1,008,845)

(334,782)

(674,063)

This Center is a combination of Recreation Administration Subcenters 05, 06, and 07.

1/30/2015 9:25 AM

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 120505 - RECREATION ADMINISTRATION REVENUE

2012 Actual

2013 Actual

Budgeted

PAGE: 13 2014 8 Month To Date

Year End Estimate

2015 Budget

PROPERTY TAXES 120505400105 PROPERTY TAXES - RECREATION TOTAL PROPERTY TAXES

778,852 778,852

842,088 842,088

842,095 842,095

828,100 828,100

842,095 842,095

829,281 829,281

TOTAL REVENUE

778,852

842,088

842,095

828,100

842,095

829,281

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

36,957 18,248 53,528 4,507 113,240

30,478 13,798 55,023 7,186 106,485

36,800 16,500 64,900 8,800 127,000

27,318 14,882 53,421 5,063 100,685

37,400 20,100 57,220 7,100 121,820

40,900 20,000 59,100 7,900 127,900

TOTAL EXPENSE

113,240

106,485

127,000

100,685

121,820

127,900

778,852 113,240 665,612

842,088 106,485 735,603

842,095 127,000 715,095

828,100 100,685 727,415

842,095 121,820 720,275

829,281 127,900 701,381

13,710 13,710

4,659 4,659

7,500 7,500

8,551 8,551

7,500 7,500

11,897 11,897

11,939 11,939

10,000 10,000

14,065 14,065

11,500 11,500

12,000 12,000

6,674 6,674

6,502 6,502

5,667 5,667

4,094

5,667

5,667 5,667

4,094

5,667

EXPENSE UTILITIES 120505540100 120505540105 120505540110 120505540115

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 120506 - RECREATION ADMINISTRATION REVENUES PROPERTY TAXES 120506400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES INTEREST 120506410000

INVESTMENT INCOME TOTAL INTEREST

RENTAL INCOME 120506430110 BUILDING RENTAL - MAINE PARK TOTAL RENTAL INCOME SALES 120506440105

VENDING TOTAL SALES

2,085 2,085

3,156 3,156

1,500 1,500

1,456 1,456

2,500 2,500

GRANTS & DONATIONS 120506470105 GRANTS/SPONSORSHIPS 120506470115 PR PARKS FOUNDATION TOTAL GRANTS & DONATIONS

0 0 0

8,180 0 8,180

25,000 0 25,000

13,338 600 13,938

12,897 2,103 15,000

5,750 0 5,750

MISCELLANEOUS 120506480120 CASH OVER/SHORT 120506480135 AFFILIATE REIMBURSEMENT 120506480140 AFFILIATE PARTICIPANT FEES 120506480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS

-257 0 44,832 10,336 54,910

2 0 42,552 9,238 51,792

0 0 63,150 10,000 73,150

-81 0 32,450 9,659 42,027

0 0 57,550 10,000 67,550

0 0 57,550 12,000 69,550

TOTAL REVENUE

89,276

86,228

122,817

84,131

109,717

102,967

SALARIES & WAGES 120506500101 FULL-TIME WAGES 120506500110 SUPT OF RECREATION 120506500130 CLERICAL FULL TIME 120506500135 MAINTENANCE LABOR FULL TIME 120506500140 RECREATION SUPERVISORS 120506500150 PROMOTIONS FULL-TIME 120506500270 ACCRUED COMP TIME 120506500275 ACCRUED COMP TIME REVERSAL 120506500999 OVERTIME 120506505101 PART-TIME WAGES

665,793 0 0 0 0 0 0 0 0 0

747,001 0 0 0 0 0 0 0 0 0

779,173 0 0 0 0 0 0 0 0 0

610,819 0 0 0 0 0 0 0 0 0

790,000 0 0 0 0 0 0 0 0 0

927,429 0 0 0 0 0 0 0 0 0

EXPENSE

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

PAGE: 14

Budgeted 24,022 11,375 3,960 0 818,530

2014 8 Month To Date 15,617 11,300 0 0 637,736

Year End Estimate 24,022 11,300 0 0 825,322

2015 Budget 26,703 0 4,165 52,000 1,010,297

84,958 5,408 1,573 643 92,582

104,954 7,494 2,173 1,095 115,716

72,189 4,870 1,649 634 79,342

90,000 6,000 2,000 800 98,800

169,519 9,672 3,274 1,055 183,520

8,515 2,776 4,805 0 0 1,381 0 122 135 0 17,734

5,563 6,579 3,311 31 0 1,977 0 857 3,057 2,322 23,695

6,958 7,620 5,525 250 250 1,415 0 1,550 1,750 0 25,318

4,054 1,181 1,925 0 0 1,035 0 1,316 -827 1,699 10,382

6,958 7,620 1,193 250 0 1,415 0 1,550 1,750 0 20,736

6,943 7,620 5,525 500 0 1,515 0 1,550 8,450 0 32,103

CONTRACTUAL 120506530100 ADVERTISING 120506530105 DATA PROCESSING 120506530110 CUSTOMER SERVICE COMMITTE 120506530115 ASSOCIATION DUES 120506530125 LABOR - HELP 120506530135 REFUSE DISPOSAL 120506530160 POSTAGE 120506530180 PORTABLE TOILET RENTAL 120506530205 PRINTING 120506530207 MARKETING SERVICES 120506530255 CONTRACTUAL SERVICE, NEC 120506530280 M&R-FACILITIES 120506530325 M&R-OFFICE EQUIPMENT 120506530345 GRANTS/SPONSORSHIPS 120506530400 PHOTOGRAPHY 120506530490 AFFILIATE REQUESTED EXPENSE 120506530999 OTHER CONTRACTUAL SERVICES TOTAL CONTRACTUAL

24,851 14,310 0 1,708 0 0 18,414 0 52,809 41,010 1,295 5,945 9,914 375 350 0 0 170,981

28,124 14,957 0 4,179 0 0 23,344 0 56,033 18,420 3,857 7,573 5,154 21,666 1,853 0 0 185,161

32,500 23,548 4,213 2,331 0 840 24,090 0 63,750 34,650 5,902 15,500 14,315 26,500 6,000 0 0 254,139

30,841 14,971 3,233 0 0 0 21,038 0 42,872 3,989 6,380 8,404 7,066 20,158 975 0 0 159,928

38,300 20,000 4,213 2,331 0 0 24,000 0 62,000 5,700 5,900 15,500 14,315 26,900 4,750 0 0 223,909

30,250 25,375 4,404 2,590 0 840 23,625 0 58,464 36,158 10,902 19,500 12,315 27,500 6,000 0 0 257,923

INTERFUND TRANSFERS 120506560100 TRANSFERS (OUT) TOTAL INTERFUND TRANSFERS

957,500 957,500

610,000 610,000

0 0

8,529 0 0 975 50,330 2,240 62,074

10,450 60 0 562 57,811 3,805 72,688

12,817 0 0 1,188 61,000 4,307 79,312

7,448 0 -13 754 54,264 4,181 66,634

12,817 0 0 1,188 61,000 4,307 79,312

12,817 0 0 1,188 61,000 4,722 79,727

2,002,071

1,756,912

1,293,015

954,022

1,248,079

1,563,570

89,276 2,002,071 -1,912,795

86,228 1,756,912 -1,670,685

122,817 1,293,015 -1,170,198

84,131 954,022 -869,891

109,717 1,248,079 -1,138,362

102,967 1,563,570 -1,460,603

AccountNum 120506505110 120506505115 120506505145 120506505155

BENEFITS 120506510100 120506510105 120506510110 120506510115

SUPPLIES 120506520100 120506520105 120506520115 120506520155 120506520160 120506520165 120506520170 120506520190 120506520245 120506520265

2012 Actual 17,474 21,348 1,980 0 706,594

2013 Actual 20,455 1,578 3,753 0 772,786

EMPLOYEE MEDICAL INSURANCE EMPLOYEE DENTAL INSURANCE EMPLOYEE VISION INSURANCE EMPLOYEE LIFE INSURANCE TOTAL BENEFITS

79,777 5,258 1,517 635 87,187

OFFICE SUPPLIES PRINTED SUPPLIES DATA PROCESSING SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS VENDING SUPPLIES FIRST AID SUPPLIES MATERIALS & SUPPLIES, NEC GRANT SUPPLIES TOTAL SUPPLIES

AccountDesc CLERICAL PART-TIME MARKETING ASSISTANT RECREATION INTERNS BUILDING ATTENDANT TOTAL SALARIES & WAGES

MISCELLANEOUS 120506580110 EMPLOYEE DEVELOPMENT 120506580115 PERSONNEL EXPENSE 120506580120 EDUCATIONAL TRAINING 120506580125 TRAVEL EXPENSE 120506580135 BANK CHARGES 120506580999 OTHER MISC EXPENSE TOTAL MISCELLANEOUS TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 120507 - RECREATION ADMINISTRATION REVENUE TOTAL REVENUE

2012 Actual

2013 Actual

PAGE: 15 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 202,565 0 0 0 202,565

0 206,255 0 0 0 206,255

0 218,960 0 0 0 218,960

0 162,695 0 0 0 162,695

0 218,960 0 0 0 218,960

0 249,623 0 0 0 249,623

202,565

206,255

218,960

162,695

218,960

249,623

0 202,565 -202,565

0 206,255 -206,255

0 218,960 -218,960

0 162,695 -162,695

0 218,960 -218,960

0 249,623 -249,623

868,128 2,317,876 -1,449,748

928,315 2,069,653 -1,141,338

964,912 1,638,975 -674,063

912,231 1,217,401 -305,170

951,812 1,588,859 -637,047

932,248 1,941,093 -1,008,845

EXPENSE SALARIES & WAGES 120507500100 DIRECTOR 120507500101 FULL-TIME WAGES 120507500105 SUPT OF DEV & OPERATIONS 120507500115 SUPT OF FINANCE 120507500200 IT COORDINATOR TOTAL SALARIES & WAGES TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS TOTAL REC ADMIN REVENUE TOTAL REC ADMIN EXPENSE NET REC ADMIN INCOME/LOSS

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

Actual 2013 REVENUE Program Fees Total Revenue EXPENSE Program Instructors Program Supplies and Equipment Program Contractual Total Expense NET CENTER INCOME/(LOSS)

1/28/2015 8:29 PM

RECREATION PROGRAMS CENTER Yr-End Estimate Budget Budget 2014 2014 2015

Increase (Decrease)

2,420,571

3,070,591

2,949,783

3,304,985

355,202

2,420,571

3,070,591

2,949,783

3,304,985

355,202

671,107 181,429 540,746

1,150,169 210,378 520,842

1,164,834 192,830 604,656

1,293,633 255,529 579,751

128,798 62,699 (24,906)

1,393,281

1,881,388

1,962,321

2,128,912

166,591

1,027,290

1,189,203

987,462

1,176,073

188,611

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 122013 - ATHLETIC PROGRAMS REVENUES PROGRAM FEES 122013491100 MEN'S BASKETBALL 122013491101 LITTLE DRIBBLERS BASKETBALL 122013491102 MENS 6' & UNDER B-BALL LEAGUE 122013491103 YOUTH BASKETBALL LEAGUE 122013491104 MENS SOFTBALL LEAGUE (SUNDAY) 122013491105 MENS SOFTBALL LEAGUE (EVENING) 122013491106 SUMMER SOCCER CAMP 122013491107 MENS 12" LEAGUE 122013491108 TENNIS LESSONS 122013491109 CO-REC 14" SOFTBALL 122013491110 FOX SPORTS VOLLEYBALL 122013491111 CO-REC VOLLEYBALL (INDOOR) 122013491112 OUTDOOR SAND VOLLEYBALL 122013491113 MENS 30 & OVER B-BALL LEAGUE 122013491114 SPORTS CAMP 122013491115 TUMBLING & GYMNASTICS GRD 1-8 122013491116 INSTRUCTIONAL SOCCER 122013491117 SPORTSKIDS, INC. 122013491118 PRESCHOOL SOCCER AGES 3-5 122013491119 OUTDOOR SKATING/SLED HILL 122013491120 RECENTLY RETIRED 122013491121 LACROSSE 122013491122 KARATE 122013491123 TAE KWON DO 122013491124 OUTDOOR MINI SPORTS 122013491125 MENS SOCCER LEAGUE 122013491126 WOMENS SOCCER LEAGUE 122013491127 MASTER SWIM TEAM 122013491128 GENERAL ATHLETIC PROGRAMS 122013491129 NORTH SHORE BASKETBALL CAMP 122013491130 ADULT LEAGUES - FITNESS 122013491131 YOUTH LEAGUES - FITNESS 122013491132 SUMMER CAMPS 122013491133 SUMMER SKILLS BASEBALL CAMP 122013491134 FITNESS KICKBOXING 122013491135 BASKETBALL CLINICS 122013491136 ALL STAR SPORTS TOTAL PROGRAM FEES TOTAL REVENUE

2012 Actual

2013 Actual

Budgeted

PAGE: 16 2014 8 Month To Date

Year End Estimate

2015 Budget

23,960 0 0 133,194 0 26,060 35,411 3,400 47,457 0 16,982 0 0 0 117,352 155,497 0 9,309 0 0 0 0 88,392 30,627 0 4,830 2,543 0 68,932 0 0 0 0 4,813 0 5,375 51,936 826,069

27,780 0 0 140,831 0 19,440 42,171 0 44,234 0 14,284 0 0 0 110,976 140,761 0 16,336 0 0 0 40,843 86,229 24,577 672 0 1,474 0 32,518 0 0 0 0 3,676 0 8,085 55,309 810,197

23,930 0 0 122,420 0 23,930 34,440 4,170 47,612 0 14,776 0 0 0 116,876 147,782 0 14,155 0 0 3,822 48,870 83,049 31,609 0 4,980 2,520 0 13,216 0 0 0 0 3,852 0 13,760 50,607 806,376

27,325 0 0 126,175 0 16,925 41,382 0 48,601 0 16,877 0 0 0 108,529 117,590 0 18,659 0 0 0 39,176 82,550 20,064 0 0 1,791 0 11,078 0 0 0 0 7,282 0 15,277 60,770 760,051

23,745 0 0 129,148 0 16,925 41,382 0 47,612 0 16,472 0 0 0 108,778 117,279 0 16,400 0 0 0 38,000 80,315 21,298 0 0 3,000 0 10,479 0 0 0 0 7,282 0 14,500 58,000 750,615

23,930 0 0 130,420 0 17,580 36,680 0 47,612 0 17,100 0 0 0 117,824 125,272 0 17,500 0 0 0 59,376 82,186 22,097 0 3,380 3,000 0 11,676 0 0 0 0 7,581 0 19,660 58,966 801,840

826,069

810,197

806,376

760,051

750,615

801,840

2,481 0 0 21,497 0 2,036 0 699 17,209 -52 0 0 0 0 44,264 0 0 0 0 886 0

3,077 0 0 26,206 0 1,741 0 0 18,285 0 0 0 0 0 43,523 0 0 0 0 3,470 0

2,808 0 0 23,490 0 2,171 0 837 20,880 0 0 0 0 0 47,937 0 0 0 0 3,747 2,784

1,137 0 0 20,304 0 1,888 0 0 26,948 0 0 0 0 0 43,899 0 0 0 0 5,527 0

2,808 0 0 23,490 0 1,600 0 0 20,880 0 0 0 0 0 43,635 0 0 0 0 6,900 0

2,808 0 0 32,490 0 3,459 0 0 21,825 0 0 0 0 0 51,854 0 0 0 0 5,693 0

EXPENSE PROGRAM INSTRUCTORS 122013590100 MEN'S BASKETBALL 122013590101 LITTLE DRIBBLERS BASKETBALL 122013590102 MEN'S 6' & UNDER B-BALL LEAGUE 122013590103 YOUTH BASKETBALL LEAGUE 122013590104 MENS SOFTBALL LEAGUE (SUNDAY) 122013590105 MENS SOFTBALL LEAGUE (EVENING) 122013590106 SUMMER SOCCER CAMP 122013590107 MENS 12" LEAGUE 122013590108 TENNIS LESSONS 122013590109 CO-REC 14" SOFTBALL 122013590110 FOX SPORTS VOLLEYBALL 122013590111 CO-REC VOLLEYBALL LGE (INDOOR) 122013590112 OUTDOOR SAND VOLLEYBALL LEAGUE 122013590113 MENS 30 & OVER B-BALL LEAGUE 122013590114 SPORTS CAMP 122013590115 TUMBLING & GYMNASTICS GRD 1-8 122013590116 INSTRUCTIONAL SOCCER 122013590117 SPORTSKIDS, INC. 122013590118 PRESCHOOL SOCCER AGE 3-5 122013590119 OUTDOOR SKATING/SLED HILL 122013590120 RECENTLY RETIRED

1/30/2015 8:40 AM

AccountNum 122013590121 122013590122 122013590123 122013590124 122013590125 122013590126 122013590127 122013590128 122013590129 122013590130 122013590131 122013590132 122013590133 122013590134 122013590135 122013590136

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc LACROSSE KARATE TAE KWON DO OUTDOOR MINI SPORTS MENS SOCCER LEAGUE WOMENS SOCCER LEAGUE MASTER SWIM TEAM GENERAL ATHLETIC PROGRAMS NORTH SHORE BASKETBALL CAMP ADULT LEAGUES - FITNESS YOUTH LEAGUES - FITNESS SUMMER CAMPS SUMMER SKILLS BASEBALL CAMP FITNESS KICKBOXING BASKETBALL CLINICS ALL STAR SPORTS TOTAL PROGRAM INSTRUCTORS

2012 Actual

2013 Actual

Budgeted

PAGE: 17 2014 8 Month To Date

Year End Estimate

2015 Budget

0 0 16,754 0 405 270 0 565 0 0 0 0 0 0 0 0 107,014

0 0 18,976 157 0 192 0 0 0 0 0 0 0 0 0 0 115,626

0 0 20,562 0 378 384 0 1,430 0 0 0 0 0 0 0 0 127,408

0 0 13,137 0 0 259 0 61 0 0 0 0 0 0 0 0 113,160

0 0 15,672 0 0 384 0 61 0 0 0 0 0 0 0 0 115,430

0 0 17,096 0 378 384 0 448 0 0 0 0 0 0 0 0 136,435

PROGRAM SUPPLIES AND EQUIPMENT 122013591100 MEN'S BASKETBALL 122013591101 LITTLE DRIBBLERS BASKETBALL 122013591102 MENS 6' & UNDER B-BALL LEAGUE 122013591103 YOUTH BASKETBALL LEAGUE 122013591104 MENS SOFTBALL LEAGUE (SUNDAY) 122013591105 MENS SOFTBALL LEAGUE (EVENING) 122013591106 SUMMER SOCCER CAMP 122013591107 MENS 12" LEAGUE 122013591108 TENNIS LESSONS 122013591109 CO-REC 14" SOFTBALL 122013591110 FOX SPORTS VOLLEYBALL 122013591111 CO-REC VOLLEYBALL (INDOOR) 122013591112 OUTDOOR SAND VOLLEYBALL 122013591113 MENS 30 & OVER B-BALL LEAGUE 122013591114 SPORTS CAMP 122013591115 TUMBLING & GYMNASTICS GRD 1-8 122013591116 INSTRUCTIONAL SOCCER 122013591117 SPORTSKIDS, INC. 122013591118 PRESCHOOL SOCCER AGES 3-5 122013591119 OUTDOOR SKATING/SLED HILL 122013591120 RECENTLY RETIRED 122013591121 LACROSSE 122013591122 KARATE 122013591123 TAE KWON DO 122013591124 OUTDOOR MINI SPORTS 122013591125 MENS SOCCER LEAGUE 122013591126 WOMENS SOCCER LEAGUE 122013591127 MASTER SWIM TEAM 122013591128 GENERAL ATHLETIC PROGRAMS 122013591129 NORTH SHORE BASKETBALL CAMP 122013591130 ADULT LEAGUES - FITNESS 122013591131 YOUTH LEAGUES - FITNESS 122013591132 SUMMER CAMPS 122013591133 SUMMER SKILLS BASEBALL CAMP 122013591134 FITNESS KICKBOXING 122013591135 BASKETBALL CLINICS 122013591136 ALL STAR SPORTS TOTAL PROGRAM SUPPLIES

0 0 0 17,852 0 2,396 0 0 2,482 0 0 0 0 0 2,608 0 0 0 0 0 0 0 0 0 0 548 438 0 0 0 0 0 0 0 0 0 0 26,324

0 0 0 24,350 0 2,484 0 0 2,880 0 49 0 0 0 4,090 227 0 0 0 408 0 1,253 0 0 0 90 254 0 269 0 0 0 0 0 0 0 0 36,353

160 0 0 12,700 0 2,670 0 330 5,274 0 0 0 0 0 2,755 0 0 0 0 1,040 0 1,253 0 500 0 456 360 0 772 0 0 0 0 0 0 0 0 28,270

0 0 0 12,850 0 16 0 0 4,664 0 0 0 0 0 5,671 0 0 0 0 0 0 10,823 0 0 0 0 402 0 0 0 0 0 0 0 0 0 4,144 38,570

160 0 0 16,850 0 2,670 0 0 5,274 0 0 0 0 0 4,731 0 0 0 0 0 0 10,823 0 500 0 0 402 0 0 0 0 0 0 0 0 0 0 41,410

160 0 0 15,260 0 2,670 0 0 5,274 0 0 0 0 0 2,875 1,500 0 0 0 1,290 0 15,088 0 500 0 328 440 0 300 0 0 0 0 0 0 0 0 45,685

PROGRAM CONTRACTUAL 122013592100 MEN'S BASKETBALL 122013592101 LITTLE DRIBBLERS BASKETBALL 122013592102 MENS 6' & UNDER B-BALL LEAGUE 122013592103 YOUTH BASKETBALL LEAGUE 122013592104 MENS SOFTBALL LEAGUE (SUNDAY) 122013592105 MENS SOFTBALL LEAGUE (EVENING) 122013592106 SUMMER SOCCER CAMP 122013592107 MENS 12" LEAGUE 122013592108 TENNIS LESSONS 122013592109 CO-REC 14" SOFTBALL

13,464 0 0 50,533 0 7,480 24,220 1,156 5,346 0

15,680 0 0 26,355 0 5,740 28,767 0 0 0

13,580 0 0 46,320 0 7,105 24,108 1,225 3,455 0

10,710 0 0 36,072 0 4,970 27,712 0 4,237 0

13,580 0 0 46,320 0 6,055 24,850 0 3,455 0

13,580 0 0 43,320 0 5,390 25,676 0 3,455 0

1/30/2015 8:40 AM

AccountNum 122013592110 122013592111 122013592112 122013592113 122013592114 122013592115 122013592117 122013592118 122013592120 122013592121 122013592122 122013592124 122013592125 122013592126 122013592127 122013592128 122013592129 122013592132 122013592133 122013592134 122013592135 122013592136

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

Budgeted 10,343 0 0 0 17,360 110,837 9,908 0 0 34,209 58,134 0 2,616 1,248 0 6,528 0 0 2,697 0 9,632 30,365 389,670

2014 8 Month To Date 9,686 0 0 0 16,150 64,693 3,883 0 0 6,350 36,842 0 0 0 0 12,905 0 0 5,462 0 2,643 22,190 264,505

Year End Estimate 11,531 0 0 0 13,500 87,960 11,480 0 0 13,070 56,221 0 0 0 0 7,000 0 0 5,462 0 10,000 34,800 345,284

2015 Budget 11,970 0 0 0 17,360 93,954 12,250 0 0 25,544 57,530 0 1,362 1,248 0 7,054 0 0 5,686 0 13,762 35,380 374,521

510,798

545,348

416,235

502,124

556,640

810,197 510,798 299,399

806,376 545,348 261,028

760,051 416,235 343,816

750,615 502,124 248,491

801,840 556,640 245,200

2012 Actual 8,425 0 0 0 14,302 112,011 6,186 0 0 0 57,303 0 2,508 1,152 0 45,488 0 0 3,343 0 3,763 29,796 386,474

2013 Actual 9,935 0 0 0 13,428 100,916 11,830 0 0 33,019 57,088 0 0 624 0 16,357 0 0 2,567 0 4,312 32,203 358,819

TOTAL EXPENSE

519,811

TOTAL ATHLETIC PROG REVENUE TOTAL ATHLETIC PROG EXPENSE TOTAL ATHLETIC NET INCOME/LOSS

826,069 519,811 306,258

AccountDesc FOX SPORTS VOLLEYBALL CO-REC VOLLEYBALL (INDOOR) OUTDOOR SAND VOLLEYBALL MENS 30 & OVER B-BALL LEAGUE SPORTS CAMP TUMBLING & GYMNASTICS GRD 1-8 SPORTSKIDS, INC. PRESCHOOL SOCCER AGES 3-5 RECENTLY RETIRED LACROSSE KARATE OUTDOOR MINI SPORTS MENS SOCCER LEAGUE WOMENS SOCCER LEAGUE MASTER SWIM TEAM GENERAL ATHLETIC PROGRAMS NORTH SHORE BASKETBALL CAMP SUMMER CAMPS SUMMER SKILLS BASEBALL CAMP FITNESS KICKBOXING BASKETBALL CLINICS ALL STAR SPORTS TOTAL PROGRAM CONTRACTUAL

PAGE: 18

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 122014 - CULTURAL ART PROGRAM REVENUE PROGRAM FEES 122014491203 ADULT ART 122014491204 MUSICAL 122014491205 THEATER CLASSES TOTAL PROGRAM FEES

2012 Actual

2013 Actual

PAGE: 19

Budgeted

2014 8 Month To Date

Year End Estimate

2015 Budget

7,395 93,472 0 100,867

6,947 102,349 0 109,296

7,644 90,030 0 97,674

8,453 140,430 0 148,883

7,800 118,447 0 126,247

7,722 104,300 0 112,022

TOTAL REVENUE

100,867

109,296

97,674

148,883

126,247

112,022

PROGRAM INSTRUCTORS 122014590203 ADULT ART 122014590204 MUSICAL TOTAL PROGRAM INSTRUCTORS

6,250 63,782 70,032

6,489 74,354 80,843

5,153 54,615 59,768

5,711 84,539 90,250

5,200 75,000 80,200

5,204 66,728 71,932

95 2,366 0 2,461

83 2,569 0 2,653

120 1,915 0 2,035

115 3,469 0 3,583

120 3,500 0 3,620

120 1,971 0 2,091

0 0

130 130

0 0

130 130

72,493

83,496

61,933

93,834

83,950

74,153

100,867 72,493 28,374

109,296 83,496 25,800

97,674 61,933 35,741

148,883 93,834 55,049

126,247 83,950 42,297

112,022 74,153 37,869

0 0 14,477 0 68,541 0 0 54,416 3,800 18,191 159,424

0 451 14,730 12,497 67,169 0 0 44,321 4,376 16,861 160,405

6,570 780 14,903 17,504 63,834 540 1,138 23,344 4,002 17,900 150,515

9,336 594 13,264 32,534 76,526 0 217 27,871 3,395 16,891 180,628

6,545 780 15,100 28,000 67,000 0 449 26,000 3,050 16,891 163,815

26,900 920 15,058 25,233 70,462 540 395 26,706 4,002 17,000 187,216

TOTAL REVENUE

159,424

160,405

150,515

180,628

163,815

187,216

PROGRAM INSTRUCTORS 122015590300 GENERAL DANCE 122015590301 ADULT TAP 122015590302 TOTS DANCE 122015590304 POMS DANCE 122015590305 BALLET 122015590306 PRIVATE BALLET 122015590308 EGYPTIAN FOLK DANCE 122015590309 JAZZ DANCE 122015590310 DANCERCISE 122015590311 DANCE SHOWS TOTAL PROGRAM INSTRUCTORS

0 0 4,849 0 21,750 0 0 13,385 2,222 1,067 43,273

0 0 5,211 2,015 23,080 0 0 12,019 2,305 1,146 45,777

1,109 433 5,526 5,220 24,268 384 620 7,997 2,607 2,118 50,282

190 241 3,829 5,487 22,228 0 150 5,158 2,133 1,541 40,956

1,135 433 5,200 6,000 24,500 0 150 7,000 2,000 1,541 47,959

3,800 446 5,693 6,576 25,321 384 267 8,450 2,607 1,801 55,345

EXPENSE

PROGRAM SUPPLIES AND EQUIPMENT 122014591203 ADULT ART 122014591204 MUSICAL 122014591205 THEATER CLASSES TOTAL PROGRAM SUPPLIES PROGRAM CONTRACTUAL 122014592204 MUSICAL TOTAL PROGRAM CONTRACTUAL TOTAL EXPENSE TOTAL CULTURAL ART REVENUE TOTAL CULTURAL ART EXPENSE TOTAL CULT ART NET INCOME/LOSS 122015 - DANCE PROGRAMS REVENUE PROGRAM REVENUE 122015491300 GENERAL DANCE 122015491301 ADULT TAP 122015491302 TOTS DANCE 122015491304 POMS DANCE 122015491305 BALLET 122015491306 PRIVATE BALLET 122015491308 EGYPTIAN FOLK DANCE 122015491309 JAZZ DANCE 122015491310 DANCERCISE 122015491311 DANCE SHOWS TOTAL PROGRAM FEES

EXPENSE

1/30/2015 8:40 AM

AccountNum

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

PROGRAM SUPPLIES AND EQUIPMENT 122015591300 GENERAL DANCE 122015591301 ADULT TAP 122015591302 TOTS DANCE 122015591304 POMS DANCE 122015591305 BALLET 122015591306 PRIVATE BALLET 122015591308 EGYPTIAN FOLK DANCE 122015591309 JAZZ DANCE 122015591310 DANCERCISE 122015591311 DANCE SHOWS TOTAL PROGRAM SUPPLIES

2012 Actual

2013 Actual

PAGE: 20 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 0 0 0 8,597 0 0 7,971 0 4,460 21,028

0 0 0 0 7,461 0 0 8,371 0 1,679 17,512

880 40 300 3,460 8,100 0 20 4,250 40 4,410 21,500

126 0 150 3,804 8,501 0 0 5,252 40 1,829 19,702

880 0 250 3,804 8,501 0 0 5,252 40 1,829 20,556

3,510 40 300 5,680 10,452 0 20 5,418 40 3,590 29,050

PROGRAM CONTRACTUAL 122015592300 GENERAL DANCE 122015592309 JAZZ DANCE 122015592311 DANCE SHOWS TOTAL PROGRAM CONTRACTUAL

0 0 5,000 5,000

0 0 8,065 8,065

1,848 0 5,400 7,248

0 280 8,467 8,747

1,800 0 5,400 7,200

7,279 0 5,500 12,779

TOTAL EXPENSE

69,301

71,353

79,030

69,405

75,716

97,174

159,424 69,301 90,123

160,405 71,353 89,052

150,515 79,030 71,485

180,628 69,405 111,223

163,815 75,716 88,099

187,216 97,174 90,042

46,019 239,651 155,327 49,494 490,491

48,721 249,854 168,326 74,166 541,067

41,011 229,665 159,302 97,270 527,248

36,318 245,003 163,862 92,059 537,241

35,402 231,000 162,000 95,000 523,402

46,500 249,009 167,368 98,703 561,580

490,491

541,067

527,248

537,241

523,402

561,580

PROGRAM INSTRUCTORS 122016590400 PRESCHOOL - 5 DAYS 122016590401 PRESCHOOL - 3 DAYS 122016590402 PRESCHOOL - 2 DAYS 122016590403 PRESCHOOL ENRICHMENT PROGRAMS TOTAL PROGRAM INSTRUCTORS

15,753 83,617 63,914 17,576 180,860

16,268 86,372 65,641 22,148 190,429

17,322 105,577 79,066 47,499 249,464

12,184 66,042 51,877 21,497 151,601

15,500 105,577 76,066 45,000 242,143

18,414 107,629 81,436 48,925 256,404

PROGRAM SUPPLIES AND EQUIPMENT 122016591400 PRESCHOOL - 5 DAYS 122016591401 PRESCHOOL - 3 DAYS 122016591402 PRESCHOOL - 2 DAYS 122016591403 PRESCHOOL ENRICHMENT PROGRAMS TOTAL PROGRAM SUPPLIES

2,437 25,650 4,440 1,366 33,893

3,513 52,699 14,753 2,992 73,957

5,310 33,600 24,330 6,365 69,605

1,376 7,678 12,598 1,240 22,892

5,000 33,600 24,330 6,365 69,295

4,825 33,600 24,330 6,365 69,120

0 0 0

6,610 0 6,610

0 0 0

5,891 0 5,891

6,610 0 6,610

0 0 0

214,753

270,995

319,069

180,384

318,048

325,524

490,491 214,753 275,738

541,067 270,995 270,072

527,248 319,069 208,179

537,241 180,384 356,857

523,402 318,048 205,354

561,580 325,524 236,056

5,692 10,046

0 6,612

6,368 14,529

0 10,283

0 11,000

6,368 14,529

TOTAL DANCE PROGRAM REVENUE TOTAL DANCE PROGRAM EXPENSE TOTAL DANCE PROG NET INCOME/LOSS 122016 - PRESCHOOL REVENUE PROGRAM FEES 122016491400 PRESCHOOL - 5 DAYS 122016491401 PRESCHOOL - 3 DAYS 122016491402 PRESCHOOL - 2 DAYS 122016491403 PRESCHOOL ENRICHMENT PROGRAMS TOTAL PROGRAM FEES TOTAL REVENUE EXPENSE

PROGRAM CONTRACTUAL 122016592403 PRESCHOOL ENRICHMENT 122016592434 PRESCHOOL ENRICHMENT TOTAL PROGRAM CONTRACTUAL TOTAL EXPENSE TOTAL PRESCHOOL REVENUE TOTAL PRESCHOOL EXPENSE TOTAL PRESCHOOL NET INCOME/LOSS 122017 - EARLY CHILDHOOD REVENUES PROGRAM FEES 122017491425 MESSES & MASTERPIECES 122017491426 MINI GYM

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

PAGE: 21

Budgeted 9,343 0 49,051 0 53,951 0 5,218 43,133 0 48,225 4,824 0 4,820 12,929 9,879 262,270

2014 8 Month To Date 9,308 0 40,399 0 51,789 0 7,312 44,417 0 39,592 0 28,166 4,109 13,272 13,525 262,173

Year End Estimate 9,343 0 40,399 0 48,000 0 6,000 43,000 0 39,591 0 0 4,820 13,272 13,000 228,425

2015 Budget 9,343 0 52,329 0 55,223 0 5,218 45,941 0 56,649 4,824 0 4,820 13,864 11,826 280,934

233,143

262,270

262,173

228,425

280,934

1,263 1,121 0 0 17,086 0 17,533 0 0 0 0 0 45 15,830 0 4,784 5,071 62,732

0 1,354 1,939 0 17,474 0 15,798 0 811 0 0 16,688 0 0 526 3,655 3,803 62,048

3,134 3,456 4,504 0 23,660 0 24,667 0 2,217 0 0 25,260 2,230 0 2,304 6,605 3,844 101,881

21 1,290 1,367 0 18,936 0 13,137 0 1,081 0 0 16,228 0 840 926 4,551 3,617 61,995

0 2,200 2,000 0 18,936 0 24,667 0 2,500 0 0 16,229 0 0 2,304 4,512 4,200 77,548

3,134 3,560 4,638 0 27,049 0 25,549 0 2,284 0 0 26,017 2,230 0 2,373 6,804 4,813 108,451

PROGRAM SUPPLIES AND EQUIPMENT 122017591425 MESSES & MASTERPIECES 122017591426 MINI GYM 122017591427 ART & SCIENCE 122017591428 MINI GYM - MINI SESSIONS 122017591429 3-5 YEAR OLD CAMP 122017591430 MINI-LOCOMOTION 122017591431 TOTS EXPLORATION 122017591432 LIL' SPROUTS CAMP 122017591433 KIDS IN THE KITCHEN 122017591434 CONTRACTUAL CLASSES 122017591435 MOM/DAD & TOT 122017591436 4-6 YEAR OLD CAMP 122017591437 LITTLE PICASSO 122017591438 KINDER KIDS 122017591439 LANGUAGE 122017591440 2 YEAR OLD CAMP 122017591441 GENERAL EARLY CHILDHOOD CLASS TOTAL PROGRAM SUPPLIES

22 1,000 0 0 2,543 0 3,325 0 0 0 0 0 0 3,455 0 756 1,055 12,156

0 88 225 0 1,511 0 2,332 0 675 0 0 543 0 834 0 470 265 6,943

572 2,435 810 0 2,338 0 3,700 0 840 0 0 3,183 402 0 350 1,068 1,880 17,578

0 0 17 0 979 0 163 0 599 0 0 1,268 32 139 83 251 340 3,871

0 1,500 700 0 2,338 0 2,500 0 1,000 0 0 1,246 0 0 350 251 2,000 11,885

572 2,435 810 0 2,338 0 3,700 0 840 0 0 3,203 402 0 350 1,086 1,880 17,616

PROGRAM CONTRACTUAL 122017592426 MINI GYM 122017592428 MINI GYM - MINI SESSIONS 122017592429 3-5 YEAR OLD CAMP 122017592431 TOTS EXPLORATION 122017592432 LIL' SPROUTS CAMP 122017592434 CONTRACTUAL CLASSES 122017592435 MOM/DAD & TOT

0 0 200 0 0 19,323 0

0 0 200 0 0 36,660 0

0 0 600 0 0 30,194 0

0 0 250 0 0 20,820 0

0 0 250 0 0 30,194 0

0 0 600 0 0 32,159 0

0 0 51,363 0 59,329 0 0 29,172 21 0 0 50,318 0 10,989 11,761 228,690

2013 Actual 7,532 0 49,244 0 50,662 0 3,036 51,635 0 42,443 0 -886 992 11,168 10,704 233,143

228,690

PROGRAM INSTRUCTORS 122017590425 MESSES & MASTERPIECES 122017590426 MINI GYM 122017590427 ART & SCIENCE 122017590428 MINI GYM - MINI SESSIONS 122017590429 3-5 YEAR OLD CAMP 122017590430 MINI-LOCOMOTION 122017590431 TOTS EXPLORATION 122017590432 LIL' SPROUTS CAMP 122017590433 KIDS IN THE KITCHEN 122017590434 CONTRACTUAL CLASSES 122017590435 MOM/DAD & TOT 122017590436 4-6 YEAR OLD CAMP 122017590437 LITTLE PICASSO 122017590438 KINDER KIDS 122017590439 LANGUAGE 122017590440 2 YEAR OLD CAMP 122017590441 GENERAL EARLY CHILDHOOD CLASS TOTAL PROGRAM INSTRUCTORS

AccountNum 122017491427 122017491428 122017491429 122017491430 122017491431 122017491432 122017491433 122017491434 122017491435 122017491436 122017491437 122017491438 122017491439 122017491440 122017491441

AccountDesc ART & SCIENCE MINI GYM - MINI SESSION 3-5 YEAR OLD CAMP MINI-LOCOMOTION TOTS EXPLORATION LIL' SPROUTS CAMP KIDS IN THE KITCHEN CONTRACTUAL CLASSES MOM/DAD & TOT 4-6 YEAR OLD CAMP LITTLE PICASSO KINDER KIDS LANGUAGE 2 YEAR OLD CAMP GENERAL EARLY CHILDHOOD CLASS TOTAL PROGRAM FEES TOTAL REVENUE

2012 Actual

EXPENSE

1/30/2015 8:40 AM

AccountNum 122017592437 122017592438 122017592440 122017592441

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc LITTLE PICASSO KINDER KIDS 2 YEAR OLD CAMP GENERAL EARLY CHILDHOOD CLASS TOTAL PROGRAM CONTRACTUAL

2012 Actual

2013 Actual

Budgeted

PAGE: 22 2014 8 Month To Date

Year End Estimate

2015 Budget

0 750 0 2,418 22,692

0 0 0 0 36,860

0 0 0 0 30,794

0 0 250 0 21,320

0 0 250 0 30,694

0 0 0 0 32,759

97,580

105,852

150,253

87,185

120,127

158,826

228,690 97,580 131,110

233,143 105,852 127,291

262,270 150,253 112,017

262,173 87,185 174,988

228,425 120,127 108,298

280,934 158,826 122,108

4,869 0 7,852 482 4,040 325 30,444 48,012

3,345 0 9,803 1,035 2,537 315 17,830 34,865

4,888 0 16,200 489 8,840 2,160 26,339 58,916

5,989 0 11,482 556 2,029 527 36,495 57,077

5,989 0 12,000 700 3,500 300 35,955 58,444

6,204 0 10,551 717 5,830 1,510 32,364 57,176

TOTAL REVENUE

48,012

34,865

58,916

57,077

58,444

57,176

PROGRAM INSTRUCTORS 122018590500 COUNSELOR IN TRAINING 122018590501 SAND VOLLEYBALL LEAGUE 122018590502 TEEN CLASSES 122018590503 TEEN SPECIAL EVENTS 122018590504 TEEN NIGHTS 122018590505 TEEN TRIPS 122018590506 TEEN CAMP TOTAL PROGRAM INSTRUCTORS

2,496 0 1,471 93 2,194 0 11,616 17,870

2,356 0 1,060 3 2,264 0 9,040 14,722

2,228 0 4,924 171 2,946 504 10,563 21,336

2,361 0 824 0 3,079 0 11,242 17,506

2,361 0 800 171 2,800 0 9,189 15,322

2,481 0 1,366 130 2,018 195 13,653 19,843

PROGRAM SUPPLIES AND EQUIPMENT 122018591500 COUNSELOR IN TRAINING 122018590506 TEEN CAMP 122018591500 COUNSELOR IN TRAINING 122018591501 SAND VOLLEYBALL LEAGUE 122018591502 TEEN CLASSES 122018591503 TEEN SPECIAL EVENTS 122018591504 TEEN NIGHTS TOTAL PROGRAM SUPPLIES

356 0 666 0 626 0 1,342 2,990

329 0 1,173 0 511 0 1,046 3,060

408 0 1,840 100 500 120 1,854 4,822

417 0 586 98 530 0 2,319 3,950

335 0 586 175 550 0 858 2,504

892 0 1,540 225 300 60 1,902 4,919

PROGRAM CONTRACTUAL 122018592500 COUNSELOR IN TRAINING 122018592501 SAND VOLLEYBALL LEAGUE 122018592502 TEEN CLASSES 122018592503 TEEN SPECIAL EVENTS 122018592504 TEEN NIGHTS 122018592505 TEEN TRIPS 122018592506 TEEN CAMPS TOTAL PROGRAM CONTRACTUAL

0 0 408 0 4,145 0 4,020 8,573

0 0 3,570 0 3,670 144 3,949 11,333

0 0 3,570 0 4,925 576 4,975 14,046

0 0 5,242 0 2,855 0 4,502 12,599

0 0 5,500 0 4,925 150 4,975 15,550

0 0 3,606 0 3,490 810 5,807 13,713

TOTAL EXPENSE

29,432

29,115

40,204

34,056

33,375

38,475

48,012 29,432 18,580

34,865 29,115 5,750

58,916 40,204 18,712

57,077 34,056 23,021

58,444 33,375 25,069

57,176 38,475 18,701

0 27,911

0 40,446

0 32,230

140 33,769

0 33,769

0 33,600

TOTAL EXPENSE TOTAL EARLY CHILDHOOD REVENUE TOTAL EARLY CHILDHOOD EXPENSE TOTAL EARLY CHILD NET INCOME/LOSS 122018 - TEEN PROGRAMS REVENUE PROGRAM FEES 122018491500 COUNSELOR IN TRAINING 122018491501 SAND VOLLEYBALL LEAGUE 122018491502 TEEN CLASSES 122018491503 TEEN SPECIAL EVENTS 122018491504 TEEN NIGHTS 122018491505 TEEN TRIPS 122018491506 TEEN CAMP TOTAL PROGRAM FEES

EXPENSE

TOTAL TEEN PROGRAM REVENUE TOTAL TEEN PROGRAM EXPENSE TOTAL TEEN PROG NET INCOME/LOSS 122019 - OTHER FEE PROGRAMS REVENUE PROGRAM FEES 122019491600 COOKING CLASSES 122019491601 SUM FUN 1-2 DAY CAMP

1/30/2015 8:40 AM

AccountNum 122019491602 122019491603 122019491604 122019491605 122019491606 122019491607 122019491608 122019491609 122019491610 122019491611 122019491612 122019491613 122019491614 122019491615 122019491616 122019491617 122019491618 122019491619 122019491620 122019491621 122019491622 122019491623 122019491624 122019491625 122019491626 122019491627 122019491630 122019491635 122019491707

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc KREATIVE KAMP JR ALL STARS CAMP 5-7 YEAR OLD CAMP PARK KIDS CAMP YOUTH EVENTS ADULT COMPUTER CLASSES BIRTHDAY PARTIES AWESOME AUGUST CAMP CHEERLEADING DOG OBEDIENCE PUPPY KINDERGARTEN SPECIAL EVENTS KIDS IN THE KITCHEN COLOR-IMAGE CLASSES FAMILY TRIPS SUMMER B4 AND AFTER CARE SEASONAL B4 AND AFTER CARE SCHOOLS OUT PROGRAMS FOURTH OF JULY YOUTH PROGRAMS AFTER SCHOOL PROGRAMS GENERAL RECREATION PROGRAMS NEW RECREATION PROGRAMS BRICKTON PROGRAMS CAMP CARNIVAL CAMP LUNCH PROGRAM PAWS PARK PROGRAMS AT SENIOR CENTER SEASONAL CAMPS TOTAL PROGRAM FEES TOTAL REVENUE

PAGE: 23

Budgeted 50,898 0 44,594 19,212 9,485 0 41,900 16,405 0 0 0 29,107 0 220 280 38,648 0 16,000 24,400 35,213 595,091 0 0 17,000 59,100 17,000 0 0 0 1,046,783

2014 8 Month To Date 68,905 5,222 0 15,327 11,965 0 32,666 24,848 0 0 0 25,065 4,694 0 120 48,472 0 7,372 10,849 48,984 428,460 3,511 0 14,069 59,505 16,727 0 0 12,638 873,308

Year End Estimate 68,905 0 40,000 15,327 9,500 0 41,800 25,169 0 0 0 30,000 0 0 120 48,523 0 3,500 10,797 49,000 750,000 0 0 17,000 59,505 16,727 0 0 0 1,219,643

2015 Budget 61,602 0 48,191 19,322 15,195 0 43,485 23,017 0 0 0 27,896 0 220 280 45,424 0 18,720 22,900 43,108 801,258 0 0 17,000 64,000 19,000 0 0 0 1,304,218

531,599

1,046,783

873,308

1,219,643

1,304,218

0 13,221 17,346 0 13,869 7,215 751 0 22,129 9,076 0 0 0 11,367 180 0 0 13,922 0 0 389 3,527 38,658 1,544 0 0 2,524 1,207 0 0 4,738 161,662

0 15,255 22,585 0 15,828 9,333 2,195 0 19,153 6,445 0 0 0 10,629 0 97 84 16,106 0 6,212 686 1,345 424,990 0 0 0 3,272 480 0 0 0 554,695

0 12,383 21,826 90 14,213 8,368 750 0 14,250 6,610 0 0 0 9,241 0 0 0 19,544 52 417 735 3,426 129,985 0 0 0 454 218 0 0 818 243,379

0 12,069 21,826 0 13,771 8,368 2,200 0 19,153 7,000 0 0 0 10,620 0 0 0 17,605 0 2,000 735 4,000 450,000 0 0 0 2,000 220 0 0 0 571,567

0 15,686 29,632 0 15,905 8,620 3,421 0 21,002 8,446 0 0 0 10,793 0 97 84 16,258 0 6,396 593 1,345 504,560 0 0 0 2,051 336 0 0 0 645,223

2012 Actual 47,493 38,265 0 18,813 9,413 0 38,096 17,894 0 0 0 28,741 10,428 0 135 35,907 0 4,707 18,168 42,422 0 1,333 0 15,695 7,450 16,173 0 0 13,924 392,968

2013 Actual 45,623 6,688 40,493 22,488 12,757 0 36,812 40,693 0 0 0 27,801 8,147 0 117 40,075 0 1,858 3,593 40,068 95,974 4,672 0 18,983 13,891 12,778 0 0 17,641 531,599

392,968

0 10,574 18,429 13,215 0 6,295 262 0 18,232 4,945 0 0 0 11,522 1,981 0 0 13,018 271 0 497 1,581 0 1,954 0 0 1,608 407 0 0 4,281 109,070

EXPENSE PROGRAM INSTRUCTORS 122019590600 COOKING CLASS 122019590601 SUM FUN 1-2 DAY CAMP 122019590602 KREATIVE KAMP 122019590603 JR ALL STARS CAMP 122019590604 5-7 YEAR OLD CAMP 122019590605 PARK KIDS CAMP 122019590606 YOUTH EVENTS 122019590607 ADULT COMPUTER CLASSES 122019590608 BIRTHDAY PARTIES 122019590609 AWESOME AUGUST CAMP 122019590610 CHEERLEADING 122019590611 DOG OBEDIENCE 122019590612 PUPPY KINDERGARTEN 122019590613 SPECIAL EVENTS 122019590614 KIDS IN THE KITCHEN 122019590615 COLOR/IMAGE CLASSES 122019590616 FAMILY TRIPS 122019590617 SUMMER B4 AND AFTER CARE 122019590618 SEASONAL B4 AND AFTER CARE 122019590619 SCHOOLS OUT PROGRAMS 122019590620 FOURTH OF JULY 122019590621 YOUTH PROGRAMS 122019590622 AFTER SCHOOL PROGRAM 122019590623 GENERAL RECREATION PROGRAMS 122019590624 NEW RECREATION PROGRAMS 122019590625 BRICKTON PROGRAMS 122019590626 CAMP CARNIVAL 122019590627 CAMP LUNCH PROGRAM 122019590630 PAWS PARK 122019590635 PROGRAMS AT SENIOR CENTER 122019590707 SEASONAL CAMPS TOTAL PROGRAM INSTRUCTORS

1/30/2015 8:40 AM

AccountNum

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

2012 Actual

2013 Actual

Budgeted

PAGE: 24 2014 8 Month To Date

Year End Estimate

2015 Budget

PROGRAM SUPPLIES AND EQUIPMENT 122019591600 COOKING CLASSES 122019591601 SUM FUN 1-2 DAY CAMP 122019591602 KREATIVE KAMP 122019591603 JR ALL STARS CAMP 122019591604 5-7 YEAR OLD CAMP 122019591605 PARK KIDS CAMP 122019591606 YOUTH EVENTS 122019591607 ADULT COMPUTER CLASSES 122019591608 BIRTHDAY PARTIES 122019591609 AWESOME AUGUST CAMP 122019591610 CHEERLEADING 122019591611 DOG OBEDIENCE 122019591612 PUPPY KINDERGARTEN 122019591613 SPECIAL EVENTS 122019591614 KIDS IN THE KITCHEN 122019591616 FAMILY TRIPS 122019591617 SUMMER B4 AND AFTER CARE 122019591618 SEASONAL B4 AND AFTER CARE 122019591619 SCHOOLS OUT PROGRAMS 122019591620 FOURTH OF JULY 122019591621 YOUTH PROGRAMS 122019591622 AFTER SCHOOL PROGRAM 122019591623 GENERAL RECREATION PROGRAMS 122019591624 NEW RECREATION PROGRAMS 122019591625 BRICKTON PROGRAMS 122019591626 CAMP CARNIVAL 122019591630 PAWS PARK 122019591635 PROGRAMS AT SENIOR CENTER 122019591707 SEASONAL CAMPS TOTAL PROGRAM SUPPLIES

0 2,468 1,706 1,681 23 1,320 2,336 0 7,025 85 0 0 0 11,931 1,217 374 479 0 16 1,082 1,756 14 93 0 0 621 0 0 571 34,797

20 1,535 1,595 1,445 1,178 683 4,099 0 6,264 0 0 0 0 13,610 742 0 717 0 30 1,218 1,594 4,475 796 0 0 826 0 0 125 40,951

0 1,310 1,949 0 3,554 962 1,000 0 3,200 1,080 0 0 0 5,410 0 50 980 0 1,050 3,100 800 24,075 0 0 0 500 0 0 0 49,020

0 1,777 2,803 954 1,484 523 3,604 24 4,526 299 0 0 0 12,947 720 0 441 0 0 2,645 1,462 15,631 185 0 0 111 0 0 0 50,135

0 1,427 1,798 0 1,009 523 2,200 0 5,000 115 0 0 0 13,000 0 50 980 0 250 2,645 2,000 30,000 0 0 0 111 0 0 0 61,108

0 1,310 2,033 0 4,028 962 1,565 0 4,350 1,200 0 0 0 8,295 0 50 980 0 650 1,700 800 59,000 0 0 0 125 0 0 0 87,048

PROGRAM CONTRACTUAL 122019592600 COOKING CLASSES 122019592601 SUM FUN 1-2 DAY CAMP 122019592602 KREATIVE KAMP 122019592603 JR ALL STARS CAMP 122019592604 5-7 YEAR OLD CAMP 122019592605 PARK KIDS CAMP 122019592606 YOUTH EVENTS 122019592607 ADULT COMPUTER CLASSES 122019592608 BIRTHDAY PARTIES 122019592609 AWESOME AUGUST CAMP 122019592613 SPECIAL EVENTS 122019592615 COLOR/IMAGE CLASSES 122019592616 FAMILY TRIPS 122019592619 SCHOOLS OUT PROGRAM 122019592620 FOURTH OF JULY 122019592621 YOUTH PROGRAMS 122019592622 AFTER SCHOOL PROGRAM 122019592623 GENERAL RECREATION PROGRAMS 122019592624 NEW RECREATION PROGRAMS 122019592625 BRICKTON PROGRAMS 122019592626 CAMP CARNIVAL 122019592627 CAMP LUNCH PROGRAM 122019592630 PAWS PARK 122019592635 PROGRAMS AT SENIOR CENTER 122019592707 SEASONAL CAMPS TOTAL PROGRAM CONTRACTUAL

0 1,910 3,161 200 0 750 2,825 0 2,557 770 22,660 0 0 0 25,362 19,299 0 0 0 12,423 4,855 14,705 0 0 680 112,155

0 3,031 2,221 0 417 421 5,725 0 2,400 3,297 20,393 0 0 0 20,639 22,108 1,407 0 0 15,046 10,695 11,261 0 0 0 119,059

0 2,528 3,170 0 3,000 1,200 4,400 0 2,275 2,110 18,181 0 84 975 31,300 15,991 7,500 0 0 13,600 41,155 15,300 0 0 0 162,769

0 1,904 4,120 0 0 0 6,199 0 2,350 2,601 10,671 0 0 0 24,750 17,942 400 0 0 11,106 10,168 14,729 0 0 0 106,939

0 1,429 3,000 0 0 0 5,000 0 2,275 1,500 18,181 0 0 400 24,750 18,000 800 0 0 13,600 12,839 13,600 0 0 0 115,374

0 2,576 3,170 0 3,000 1,200 8,040 0 2,275 2,510 19,901 0 84 975 27,000 21,603 1,375 0 0 13,600 22,390 16,150 0 0 0 145,849

TOTAL EXPENSE

256,022

321,672

766,484

400,453

748,048

878,120

TOTAL OTHER FEE PROGRAM REVENUE TOTAL OTHER FEE PROGRAM EXPENSE TOTAL OTHER PROG NET INCOME/LOSS

392,968 256,022 136,946

531,599 321,672 209,927

1,046,783 766,484 280,299

873,308 400,453 472,855

1,219,643 748,048 471,595

1,304,218 878,120 426,098

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 122020 - CENTENNIAL POOL PROGRAMS REVENUE PROGRAM FEES 122020491250 LEARN TO SWIM TOTAL PROGRAM FEES

2012 Actual

2013 Actual

PAGE: 25 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 0

TOTAL REVENUE

PROGRAM INSTRUCTORS 122020590250 LEARN TO SWIM TOTAL PROGRAM INSTRUCTORS

0 0

PROGRAM SUPPLIES AND EQUIPMENT 122020591250 LEARN TO SWIM TOTAL PROGRAM SUPPLIES

0 0

0 0 0

0 0

TOTAL REVENUE

PROGRAM INSTRUCTORS 122021590250 LEARN TO SWIM TOTAL PROGRAM INSTRUCTORS

0 0

PROGRAM SUPPLIES AND EQUIPMENT 122021591250 LEARN TO SWIM TOTAL PROGRAM SUPPLIES

0 0

0 0 0

0 0

TOTAL REVENUE

PROGRAM INSTRUCTORS 122022590250 LEARN TO SWIM TOTAL PROGRAM INSTRUCTORS

0 0

PROGRAM SUPPLIES AND EQUIPMENT 122022591250 LEARN TO SWIM TOTAL PROGRAM SUPPLIES

0 0

EXPENSES

TOTAL EXPENSES TOTAL CENT POOL PROGRAM REVENUE TOTAL CENT POOL PROGRAM EXPENSE TOTAL CENT POOL NET INCOME/LOSS 122021 - OAKTON POOL PROGRAMS REVENUE PROGRAM FEES 122020590250 LEARN TO SWIM TOTAL PROGRAM FEES

EXPENSE

TOTAL EXPENSE TOTAL OAK POOL PROGRAM REVENUE TOTAL OAK POOL PROGRAM EXPENSE TOTAL OAK POOL NET INCOME/LOSS 122022 - HINKLEY POOL PROGRAMS REVENUE PROGRAM FEES 122022491250 LEARN TO SWIM TOTAL PROGRAM FEES

EXPENSE

TOTAL EXPENSE

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum

AccountDesc TOTAL HINK POOL PROGRAM REVENUE TOTAL HINK POOL PROGRAM EXPENSE TOTAL HINK POOL NET INCOME/LOSS 122023 - SOUTH PARK POOL PROGRAMS REVENUE

2012 Actual

2013 Actual

PAGE: 26 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 0 0

TOTAL REVENUE

PROGRAM INSTRUCTORS 122023590250 LEARN TO SWIM TOTAL PROGRAM INSTRUCTORS

0 0

PROGRAM SUPPLIES AND EQUIPMENT 122023591250 LEARN TO SWIM TOTAL PROGRAM SUPPLIES

0 0

TOTAL EXPENSE

TOTAL SP POOL PROGRAM REVENUE TOTAL SP POOL PROGRAM EXPENSE TOTAL SP POOL NET INCOME/LOSS

0 0 0

TOTAL PROGRAM REVENUE TOTAL PROGRAM EXPENSE TOTAL PROGRAM NET INCOME/LOSS

2,246,522 1,259,392 987,130

2,420,571 1,393,281 1,027,290

2,949,783 1,962,321 987,462

2,819,362 1,281,552 1,537,810

3,070,591 1,881,388 1,189,203

3,304,985 2,128,912 1,176,073

EXPENSE

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

Actual 2013 REVENUE Fees and Admissions Rental Income Sales Miscellaneous Program Fees Total Revenue EXPENSE Salaries and Wages Supplies Contractual Utilities Employee Development Miscellaneous Program Instructors Program Supplies & Equipment Total Expense NET CENTER INCOME/(LOSS)

1/28/2015 8:30 PM

OUTDOOR POOLS Yr-End Estimate Budget Budget 2014 2014 2015

Increase (Decrease)

331,366 8,945 3,313 11,064 55,572

486,471 17,837 11,200 15,445 37,695

438,792 20,760 8,700 15,500 70,086

531,071 28,496 14,700 20,450 62,903

92,279 7,736 6,000

410,262

568,648

553,838

657,620

98,832

241,816 78,930 41,792 33,796 17,383 63 21,418 2,128

319,426 105,876 31,437 49,070 21,232 213 14,200 2,139

326,570 100,696 26,458 38,115 21,050 225 25,943 2,400

369,756 113,445 40,934 53,470 21,150 225 31,203 7,000

43,186 12,749 14,476 15,355 100 5,260 4,600

437,325

543,593

541,458

637,184

95,726

(27,063)

25,055

12,380

20,436

8,056

(7,183)

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 122520 - Centennial Pool REVENUE FEES & ADMISSIONS 122520420100 SEASON PASS, FAMILY 122520420105 SEASON PASS, INDIVIDUAL 122520420265 DAILY FEES 122520420295 CAMP TRANSFER FEES 122520420300 PRIVATE SWIM LESSONS TOTAL FEES & ADMISSIONS

2012 Actual

2013 Actual

PAGE: 27

Budgeted

2014 8 Month To Date

Year End Estimate

2015 Budget

171,804 14,071 83,931 4,575 0 274,381

158,475 0 57,658 3,930 0 220,063

190,633 0 134,645 3,800 0 329,078

242,919 0 121,816 4,215 0 368,950

242,666 0 120,000 3,800 0 366,466

241,574 0 158,056 4,000 0 403,630

3,486 0 600 4,086

3,060 0 0 3,060

12,970 0 0 12,970

12,747 0 0 12,747

10,500 0 12,500 23,000

1,596 1,596

2,168 2,168

7,500 7,500

7,824 7,824

10,000 10,000

13,500 13,500

122.7 4,073 4,196

-15.15 10,928 10,913

0 15,500 15,500

42.4 8,505 8,547

0 15,500 15,500

0 20,450 20,450

44,397 1,110 0 0 0 45,507

40,630 665 0 0 0 41,295

45,158 920 0 0 0 46,078

20,113 2,305 0 0 0 22,418

18,480 2,255 0 0 0 20,735

28,224 2,300 0 0 13,000 43,524

TOTAL REVENUE

329,766

277,500

411,126

420,486

425,448

504,104

SALARIES & WAGES 122520500101 FULL-TIME WAGES 122520500120 COORD OF REVENUE FACILITIES 122520500130 CLERICAL FULL-TIME 122520500135 MAINTENANCE LABOR FULL-TIME 122520500175 AQUATICS SUPERVISOR 122520500999 OVERTIME 122520505110 CLERICAL PART-TIME 122520505125 MAINTENANCE LABOR PART-TIME 122520505155 BUILDING ATTENDANT 122520505175 POOL MANAGERS 122520505180 LOCKER ROOM ATTENDANTS 122520505220 LIFEGUARDS 122520505225 CASHIERS TOTAL SALARIES & WAGES

48,666 0 0 0 0 9,719 0 8,199 0 18,696 0 73,995 16,346 175,622

42,418 0 0 0 0 4,277 0 5,000 0 16,803 0 62,316 14,275 145,089

43,351 0 0 0 0 8,000 0 5,000 0 21,922 0 126,233 13,971 218,477

32,250 0 0 0 0 11,048 0 15,334 0 18,742 0 105,127 16,197 198,699

43,351 0 0 0 0 12,000 0 18,000 0 18,000 0 110,000 16,311 217,662

61,241 0 0 0 0 8,000 0 18,000 0 20,845 0 134,526 16,986 259,598

423 825 3,788 11,955 0 5,278 1,195 30,786 177 5,095 59,522

809 54 3,197 8,968 215 5,729 894 20,541 210 7,525 48,142

500 200 4,000 12,000 0 6,195 2,605 35,860 0 4,900 66,260

1,176 236 6,874 2,745 0 11,512 2,599 31,302 0 10,580 67,025

1,000 236 6,000 5,000 0 11,026 2,605 35,860 0 8,000 69,727

500 200 6,000 10,000 0 6,195 2,605 35,860 0 12,030 73,390

834 0 0 90

0 0 0 0

0 0 0 100

0 590 50 0

0 650 100 0

0 1,325 0 100

RENTAL INCOME 122520430130 POOL RENTALS 122520430225 AFFILIATE SWIM TEAM 122520430230 SWIM TEAM - NON AFFILIATE TOTAL RENTAL INCOME SALES 122520440105

VENDING REVENUE TOTAL SALES

MISCELLANEOUS 122520480120 CASH OVER/SHORT 122520480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS PROGRAM FEES 122520491250 LEARN TO SWIM 122520491251 PRIVATE SWIM LESSONS 122520491252 SPECIAL EVENTS 122520491253 SWIM TEAM 122520491608 CENTENNIAL - BIRTHDAY PARTIES TOTAL PROGRAM FEES

EXPENSE

SUPPLIES 122520520100 122520520130 122520520145 122520520155 122520520160 122520520165 122520520190 122520520200 122520520215 122520520245

OFFICE SUPPLIES SMALL TOOLS JANITORIAL SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS FIRST AID SUPPLIES CHEMICALS SEASONAL PASS SUPPLIES MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

CONTRACTUAL 122520530100 ADVERTISING 122520530135 REFUSE DISPOSAL 122520530138 RECYCLING DISPOSAL 122520530160 POSTAGE

1/30/2015 8:40 AM

AccountNum 122520530175 122520530205 122520530207 122520530255 122520530275 122520530280 122520530285 122520530310 122520530325 122520530335 122520530400

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc EQUIPMENT RENTAL PRINTING MARKETING SERVICES CONTRACTUAL SERVICE, NEC M&R-MACHINERY & EQUIPMENT M&R-FACILITIES M&R-GROUNDS M&R-VANDALISM M&R-OFFICE EQUIPMENT M&R-FIRE & SAFETY SERVICES PHOTOGRAPHY TOTAL CONTRACTUAL

2012 Actual

2013 Actual

PAGE: 28 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 663 569 0 13,038 2,847 3,018 0 30 330 0 21,418

0 1,231 193 315 4,401 3,104 11,897 399 0 1,160 0 22,701

0 2,400 0 0 6,000 3,000 2,000 0 33 1,450 0 14,983

0 689 0 331 10,061 4,974 227 0 16 600 0 17,537

0 1,254 0 3,000 8,200 4,000 2,000 0 33 1,450 0 20,687

0 2,400 350 3,000 6,000 4,000 4,000 0 35 1,450 0 22,660

1,813 3,827 281 7,794 13,714

1,265 5,141 689 7,234 14,329

1,955 6,160 770 8,030 16,915

10,940 7,788 1,021 11,258 31,007

7,000 6,300 930 13,700 27,930

9,300 8,200 1,000 11,600 30,100

7,225 0 0 57 7,282

14,558 0 0 51 14,609

20,650 0 0 150 20,800

16,166 0 0 118 16,284

20,650 0 0 100 20,750

20,700 0 0 150 20,850

PROGRAM INSTRUCTORS 122520590250 LEARN TO SWIM 122520590251 PRIVATE SWIM LESSONS 122520590252 SPECIAL EVENTS 122520590253 SWIM TEAM - WAGES 122520590608 CENTENNIAL POOL BIRTHDAY PARTI TOTAL PROGRAM INSTRUCTORS

14,071 875 0 0 0 14,946

16,124 660 0 0 0 16,784

18,906 400 0 0 0 19,306

8,301 689 0 0 0 8,990

8,200 700 0 0 0 8,900

15,196 900 0 9,000 900 25,996

PROGRAM SUPPLIES AND EQUIPMENT 122520591250 LEARN TO SWIM 122520591251 PRIVATE SWIM LESSONS 122520591252 SPECIAL EVENTS 122520591253 SWIM TEAM SUPPLIES 122520591608 CENTENNIAL POOL BIRTHDAY PARTI TOTAL PROGRAM SUPPLIES

561 0 594 0 0 1,155

949 0 505 0 0 1,454

500 0 900 0 0 1,400

1,712 0 139 0 0 1,851

1,200 0 139 0 0 1,339

500 0 900 500 4,000 5,900

293,659

263,107

358,141

341,393

366,995

438,494

329,766 293,659 36,108

277,500 263,107 14,392

411,126 358,141 52,985

420,486 341,393 79,094

425,448 366,995 58,453

504,104 438,494 65,610

FEES & ADMISSIONS 122521420100 SEASON PASS, FAMILY 122521420105 SEASON PASS, INDIVIDUAL 122521420265 DAILY FEES 122521420295 CAMP TRANSFER FEES 122521420300 PRIVATE LESSONS TOTAL FEES & ADMISSIONS

0 0 0 0 0 0

RENTAL INCOME 122521430130 POOL RENTALS 122521430225 AFFILIATE SWIM TEAM 122521430230 SWIM TEAM - NON AFFILIATE TOTAL RENTAL INCOME

0 0 0 0

0 0

UTILITIES 122520540100 122520540105 122520540110 122520540115

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 122520580110 EMPLOYEE DEVELOPMENT 122520580115 PERSONNEL EXPENSE 122520580120 EDUCATIONAL TRAINING 122520580125 TRAVEL EXPENSE TOTAL MISCELLANEOUS

TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 122521 - OAKTON POOL REVENUE

SALES 122521440105

VENDING TOTAL SALES

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc MISCELLANEOUS 122521480120 CASH OVER/SHORT TOTAL MISCELLANEOUS

2012 Actual

2013 Actual

PAGE: 29 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 0

TOTAL REVENUE

SALARIES & WAGES 122521500101 FULL-TIME WAGES 122521500120 COORD OF REVENUE FACILITIES 122521500130 CLERICAL FULL-TIME 122521500135 MAINTENANCE LABOR FULL-TIME 122521500175 AQUATICS SUPERVISOR 122521500999 OVERTIME 122521505101 PART-TIME WAGES 122521505110 CLERICAL PART-TIME 122521505125 MAINTENANCE LABOR PART-TIME 122521505155 BUILDING ATTENDANT 122521505175 POOL MANAGERS 122521505180 LOCKER ROOM ATTENDANTS 122521505220 LIFEGUARDS 122521505225 CASHIERS TOTAL SALARIES & WAGES

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0

PROGRAM FEES 122521491250 LEARN TO SWIM TOTAL PROGRAM FEES

EXPENSE

SUPPLIES 122521520100 122521520130 122521520135 122521520145 122521520155 122521520160 122521520165 122521520190 122521520200 122521520215 122521520245

OFFICE SUPPLIES SMALL TOOLS GAS, OIL, LUBS JANITORIAL SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS FIRST AID SUPPLIES CHEMICALS SEASONAL PASS SUPPLIES MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

CONTRACTUAL 122521530100 ADVERTISING 122521530115 ASSOCIATION DUES 122521530160 POSTAGE 122521530175 EQUIPMENT RENTAL 122521530205 PRINTING 122521530215 PEST CONTROL 122521530255 CONTRACTUAL SERVICE, NEC 122521530275 M&R-MACHINERY & EQUIPMENT 122521530280 M&R-FACILITIES 122521530285 M&R-GROUNDS 122521530310 M&R-VANDALISM 122521530325 M&R-OFFICE EQUIPMENT 122521530335 M&R-FIRE & SAFETY SERVICES 122521530400 PHOTOGRAPHY TOTAL CONTRACTUAL UTILITIES 122521540100 122521540105 122521540110 122521540115

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

MISCELLANEOUS

1/30/2015 8:40 AM

AccountNum 122521580110 122521580115 122521580120 122521580125

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc EMPLOYEE DEVELOPMENT PERSONNEL EXPENSE EDUCATIONAL TRAINING TRAVEL EXPENSE TOTAL MISCELLANEOUS

2012 Actual

2013 Actual

PAGE: 30 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 0 0 0 0

PROGRAM INSTRUCTORS 122521590250 LEARN TO SWIM TOTAL PROGRAM INSTRUCTORS

0 0

PROGRAM SUPPLIES AND EQUIPMENT 122521591250 LEARN TO SWIM TOTAL PROGRAM SUPPLIES

0 0

TOTAL EXPENSE

TOTAL REVENUE TOTAL EXPENSE NET INCOME 122522 - HINKLEY POOL REVENUE

0 0 0

49,423 4,048 21,192 0 0 74,663

49,806 0 23,379 185 0 73,370

54,840 0 24,155 250 0 79,245

65,654 0 16,493 640 0 82,787

65,586 0 16,493 250 0 82,329

69,493 0 19,027 250 0 88,770

5,445 0 5,445

4,445 0 4,445

6,800 0 6,800

4,590 0 4,590

4,500 0 4,500

822 822

1,145 1,145

1,200 1,200

232 232

1,200 1,200

MISCELLANEOUS 122522480120 CASH OVER/SHORT TOTAL MISCELLANEOUS

28 28

-43 -43

0 0

-163 -163

-51 -51

0 0

PROGRAM FEES 122522491250 LEARN TO SWIM 122522491251 PRIVATE SWIM LESSONS 122522491252 SPECIAL EVENTS TOTAL PROGRAM FEES

19,425 1,600 0 21,025

13,752 525 0 14,277

22,768 1,240 0 24,008

15,926 475 0 16,401

16,460 500 0 16,960

18,774 605 0 19,379

TOTAL REVENUE

101,982

93,195

111,253

103,847

105,028

113,849

SALARIES & WAGES 122522500101 FULL-TIME WAGES 122522500120 COORD OF REVENUE FACILITIES 122522500130 CLERICAL FULL TIME 122522500135 MAINTENANCE LABOR FULL-TIME 122522500175 AQUATICS SUPERVISOR 122522500999 OVERTIME 122522505101 PART-TIME WAGES 122522505110 CLERICAL PART-TIME 122522505125 MAINTENANCE LABOR PART-TIME 122522505175 POOL MANAGERS 122522505180 LOCKER ROOM ATTENDANTS 122522505220 LIFEGUARDS 122522505225 CASHIERS TOTAL SALARIES & WAGES

13,709 0 0 0 0 2,313 0 0 2,134 16,715 0 32,162 6,294 73,326

12,119 0 0 0 0 3,944 0 0 3,605 15,088 0 31,333 5,354 71,443

12,405 0 0 0 0 3,500 0 0 3,000 18,391 0 32,085 6,687 76,068

12,484 0 0 0 0 3,202 0 0 4,381 14,813 0 30,201 6,273 71,354

12,405 0 0 0 0 3,500 0 0 5,250 14,607 0 29,635 6,128 71,525

16,576 0 0 0 0 3,500 0 0 5,250 17,259 0 30,985 5,382 78,951

FEES & ADMISSIONS 122522420100 SEASON PASS, FAMILY 122522420105 SEASON PASS, INDIVIDUAL 122522420265 DAILY FEES 122522420295 CAMP TRANSFER FEES 122522420300 PRIVATE SWIM LESSONS TOTAL FEES & ADMISSIONS RENTAL INCOME 122522430130 POOL RENTALS 122522430225 AFFILIATE SWIM TEAM TOTAL RENTAL INCOME SALES 122522440105

VENDING TOTAL SALES

EXPENSE

1/30/2015 8:40 AM

AccountNum SUPPLIES 122522520100 122522520130 122522520145 122522520155 122522520160 122522520165 122522520190 122522520200 122522520215 122522520245

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

OFFICE SUPPLIES SMALL TOOLS JANITORIAL SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS FIRST AID SUPPLIES CHEMICALS SEASONAL PASS SUPPLIES MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

2012 Actual

2013 Actual

PAGE: 31

Budgeted

2014 8 Month To Date

Year End Estimate

2015 Budget

413 35 1,773 0 0 2,216 849 14,079 50 3,922 23,336

645 8 2,014 6,090 215 3,073 635 10,178 210 3,196 26,264

500 200 2,200 3,200 0 2,889 990 14,450 0 3,425 27,854

375 47 0 1,506 0 2,326 751 9,143 0 325 14,472

300 200 1,500 3,200 0 2,889 700 14,450 0 4,000 27,239

300 200 1,700 3,200 0 2,889 1,490 14,450 0 3,200 27,429

235 354 25 476 187 125 0 7,412 3,872 899 0 0 2,493 16,077

0 91 0 0 352 65 0 5,077 9,461 809 0 0 1,332 17,187

0 0 75 0 900 0 0 4,000 2,000 500 0 0 1,000 8,475

0 529 0 0 379 0 0 1,783 2,430 394 0 0 1,229 6,744

0 400 0 0 400 0 0 4,000 2,000 500 0 0 1,000 8,300

0 0 75 0 900 100 0 4,000 2,000 500 0 0 1,000 8,575

3,431 1,508 281 6,543 11,762

3,486 2,667 638 9,313 16,104

3,680 3,190 660 10,120 17,650

2,762 3,380 768 4,308 11,218

4,160 4,500 660 9,000 18,320

4,600 4,500 900 9,700 19,700

MISCELLANEOUS 122522580110 EMPLOYEE DEVELOPMENT 122522580115 PERSONNEL EXPENSE 122522580120 EDUCATIONAL TRAINING 122522580125 TRAVEL EXPENSE TOTAL MISCELLANEOUS

2,827 0 0 53 2,880

2,021 0 0 8 2,029

400 0 0 45 445

311 0 0 30 342

400 0 0 45 445

450 0 0 45 495

PROGRAM INSTRUCTORS 122522590250 LEARN TO SWIM 122522590251 PRIVATE SWIM LESSONS 122522590252 SPECIAL EVENTS TOTAL PROGRAM INSTRUCTORS

6,693 970 0 7,663

4,364 270 0 4,634

6,237 400 0 6,637

4,724 275 0 4,999

5,000 300 0 5,300

4,837 370 0 5,207

560 0 421 981

314 0 360 674

500 0 500 1,000

930 0 249 1,180

500 0 300 800

500 0 600 1,100

136,025

138,334

138,129

110,309

131,929

141,457

101,982 136,025 -34,043

93,195 138,334 -45,139

111,253 138,129 -26,876

103,847 110,309 -6,462

105,028 131,929 -26,901

113,849 141,457 -27,608

14,121 1,157 17,796

18,111 0 18,942

15,669 0 13,800

19,696 0 17,561

19,676 0 17,000

19,855 0 17,816

CONTRACTUAL 122522530100 ADVERTISING 122522530135 REFUSE DISPOSAL 122522530160 POSTAGE 122522530175 EQUIPMENT RENTAL 122522530205 PRINTING 122522530207 MARKETING SERVICES 122522530255 CONTRACTUAL SERVICE, NEC 122522530275 M&R-MACHINERY & EQUIPMENT 122522530280 M&R-FACILITIES 122522530285 M&R-GROUNDS 122522530310 M&R-VANDALISM 122522530325 M&R-OFFICE EQUIPMENT 122522530335 M&R-FIRE & SAFETY SERVICES TOTAL CONTRACTUAL UTILITIES 122522540100 122522540105 122522540110 122522540115

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

PROGRAM SUPPLIES AND EQUIPMENT 122522591250 LEARN TO SWIM 122522591251 PRIVATE SWIM LESSONS 122522591252 SPECIAL EVENTS TOTAL PROGRAM SUPPLIES TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 122523 - SOUTH PARK POOL REVENUE FEES & ADMISSIONS 122523420100 SEASON PASS, FAMILY 122523420105 SEASON PASS, INDIVIDUAL 122523420265 DAILY FEES

1/30/2015 8:40 AM

AccountNum 122523420275 122523420295

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc RAIN CHECKS CAMP TRANSFER FEES TOTAL FEES & ADMISSIONS

2012 Actual

2013 Actual

PAGE: 32 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 705 33,778

0 880 37,933

0 1,000 30,469

0 740 37,997

0 1,000 37,676

0 1,000 38,671

RENTAL INCOME 122523430130 POOL RENTALS TOTAL RENTAL INCOME

604 604

1,440 1,440

990 990

495 495

500 500

996 996

MISCELLANEOUS 122523480120 CASH OVER/SHORT TOTAL MISCELLANEOUS

34 34

194 194

0 0

-4 -4

0 0

TOTAL REVENUE

34,416

39,567

31,459

38,488

38,172

39,667

SALARIES & WAGES 122523500101 FULL-TIME WAGES 122523500120 COORD OF REVENUE FACILITIES 122523500130 CLERICAL FULL-TIME 122523500135 MAINTENANCE LABOR FULL-TIME 122523500175 AQUATICS SUPERVISOR 122523500999 OVERTIME 122523505101 PART-TIME WAGES 122523505110 CLERICAL PART-TIME 122523505125 MAINTENANCE LABOR PART-TIME 122523505175 POOL MANAGERS 122523505220 LIFEGUARDS 122523505225 CASHIERS TOTAL SALARIES & WAGES

6,169 0 0 0 0 1,818 0 0 236 10,080 10,695 0 28,998

6,060 0 0 0 0 614 0 0 750 9,172 8,689 0 25,284

6,209 0 0 0 0 2,000 0 0 750 12,537 10,530 0 32,026

7,282 0 0 0 0 1,297 0 0 1,581 9,926 8,883 0 28,968

6,209 0 0 0 0 1,500 0 0 2,000 10,000 10,530 0 30,239

4,991 0 0 0 0 2,000 0 0 2,000 12,151 10,065 0 31,207

227 89 192 792 0 578 483 1,513 22 1,177 5,074

17 0 14 1,408 0 640 266 1,431 0 746 4,524

300 0 200 1,400 0 750 591 1,541 0 1,800 6,582

172 0 145 473 0 1,357 560 1,993 0 83 4,783

150 0 200 1,400 0 1,360 500 3,500 0 1,800 8,910

200 0 200 300 0 770 616 9,540 0 1,000 12,626

106 11 84 56 0 1,057 1,946 0 0 3,260

0 0 176 48 0 1,271 409 0 0 1,904

0 50 750 0 0 1,200 1,000 0 0 3,000

0 0 208 0 0 656 856 0 0 1,720

0 0 250 0 0 1,200 1,000 0 0 2,450

0 50 700 50 0 1,200 7,700 0 0 9,700

601 277 860 1,738

571 635 2,157 3,363

690 660 2,200 3,550

440 1,333 1,147 2,921

560 660 1,600 2,820

600 1,200 1,870 3,670

1,588 0 0 33 1,621

804 0 0 4 808

0 0 0 30 30

182 0 0 68 249

182 0 0 68 250

0 0 0 30 30

EXPENSE

SUPPLIES 122523520100 122523520130 122523520145 122523520155 122523520160 122523520165 122523520190 122523520200 122523520215 122523520245

OFFICE SUPPLIES SMALL TOOLS JANITORIAL SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS FIRST AID SUPPLIES CHEMICALS SEASONAL PASS SUPPLIES MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

CONTRACTUAL 122523530100 ADVERTISING 122523530160 POSTAGE 122523530205 PRINTING 122523530207 MARKETING SERVICES 122523530255 CONTRACTUAL SERVICE, NEC 122523530275 M&R-MACHINERY & EQUIPMENT 122523530280 M&R-FACILITIES 122523530310 M&R-VANDALISM 122523530325 M&R-OFFICE EQUIPMENT TOTAL CONTRACTUAL

UTILITIES 122523540100 122523540110 122523540115

ELECTRICITY PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 122523580110 EMPLOYEE DEVELOPMENT 122523580115 PERSONNEL EXPENSE 122523580120 EDUCATIONAL TRAINING 122523580125 TRAVEL EXPENSE TOTAL MISCELLANEOUS

1/30/2015 8:40 AM

AccountNum

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc TOTAL EXPENSE

2012 Actual

2013 Actual

PAGE: 33 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

40,691

35,883

45,188

38,641

44,669

57,233

34,416 40,691 -6,275

39,567 35,883 3,684

31,459 45,188 -13,729

38,488 38,641 -153

38,172 44,669 -6,497

39,667 57,233 -17,566

0 0 0 0 0

TOTAL REVENUE

SALARIES & WAGES 122599500101 FULL-TIME WAGES 122599500120 COORD OF REVENUE FACILITIES 122599500130 CLERICAL FULL-TIME 122599500135 MAINTENANCE LABOR FULL-TIME 122599500175 AQUATICS SUPERVISOR 122599500999 OVERTIME TOTAL SALARIES & WAGES

0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

CONTRACTUAL 122599530100 ADVERTISING 122599530160 POSTAGE 122599530205 PRINTING 122599530207 MARKETING SERVICES 122599530255 CONTRACTUAL SERVICE, NEC TOTAL CONTRACTUAL

0 0 0 0 0 0

MISCELLANEOUS 122599580110 EMPLOYEE DEVELOPMENT 122599580120 EDUCATIONAL TRAINING 122599580125 TRAVEL EXPENSE TOTAL MISCELLANEOUS

0 0 0 0

TOTAL EXPENSE

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

0 0 0

466,165 470,375 -4,210

410,262 437,325 -27,063

553,838 541,458 12,380

562,821 490,343 72,478

568,648 543,593 25,055

657,620 637,184 20,436

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 122599 - OUTDOOR POOLS UNASSIGNED REVENUE FEES & ADMISSIONS 122599420100 SEASON PASS, FAMILY 122599420105 SEASON PASS, INDIVIDUAL 122599420110 SEASON PASS, WADING 122599420290 COUPON BOOKS TOTAL FEES & ADMISSIONS

EXPENSE

SUPPLIES 122599520100 122599520130 122599520145 122599520165 122599520190 122599520200 122599520215 122599520245

OFFICE SUPPLIES SMALL TOOLS JANITORIAL SUPPLIES UNIFORMS FIRST AID SUPPLIES CHEMICALS SEASONAL PASS SUPPLIES MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

TOTAL OUTDOOR POOL REVENUE TOTAL OUTDOOR POOL EXPENSE TOTAL OUTDOOR POOL NET INCOME

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

Actual 2013 REVENUE Interest Fees and Admissions Rental Income Sales Miscellaneous Program Fees Total Revenue

ICE ARENA CENTER Yr-End Budget Budget Estimate 2014 2014 2015

Increase (Decrease)

140,693 398,933 31,730 9,450 433,780 1,014,587

140,345 469,420 25,453 14,500 470,000 1,119,718

144,130 451,570 33,000 4,300 419,475 1,052,475

141,830 491,870 29,300 4,300 462,975 1,130,275

(2,300) 40,300 (3,700) 43,500 77,800

EXPENSE Salaries and Wages Benefits Supplies Contractual Utilities Bank Charges Employee Development Miscellaneous Program Instructors Program Supplies and Equipment Program Contractual Total Expense

413,454 31,174 29,531 102,491 167,595 10,343 4,088 877 73,628 4,808 837,990

451,968 43,203 37,428 95,078 207,000 7,500 2,000 500 65,785 6,000 916,462

445,483 67,905 38,480 92,050 192,350 7,500 4,740 520 70,904 5,510 925,442

468,300 56,803 37,012 97,036 219,600 7,500 6,860 5,520 67,764 5,010 971,406

22,817 (11,102) (1,468) 4,986 27,250

NET CENTER INCOME/(LOSS)

176,597

203,256

127,033

158,869

31,836

1/28/2015 8:30 PM

5,000 (3,140) (500) 43,844

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 123025 - RINK OPERATIONS REVENUE FEES & ADMISSIONS 123025420265 DAILY FEES 123025420270 DAILY FEES, CAMPS 123025420290 COUPON BOOKS 123025420350 SEASONAL PASS, SKATING 123025420360 SEASONAL PASS, PAWS PARK TOTAL FEES & ADMISSIONS

2012 Actual

2013 Actual

Budgeted

PAGE: 34 2014 8 Month To Date

Year End Estimate

2015 Budget

56,462 3,152 3,835 20,138 5,190 88,777

67,287 4,519 3,245 20,938 5,360 101,350

66,000 6,000 5,500 22,070 5,250 104,820

49,649 3,149 4,235 17,592 3,348 77,973

67,000 4,000 5,000 22,100 4,200 102,300

66,900 4,800 5,500 22,070 4,250 103,520

10,173 21,497 8,100 220,334 0 12,075 19,987 1,680 26,957 0 0 84,063 47,424 452,290

10,015 25,019 4,725 152,446 0 17,707 19,875 1,346 27,313 0 0 97,799 42,688 398,933

10,500 23,400 8,220 206,250 0 22,825 20,625 1,800 26,950 0 0 86,000 45,000 451,570

10,468 18,241 2,245 94,369 0 15,268 12,577 1,118 15,606 0 2,375 106,683 38,031 316,981

12,000 24,000 8,220 190,000 0 22,000 22,000 1,200 30,000 0 0 115,000 45,000 469,420

12,250 24,000 8,220 206,250 0 22,825 22,000 1,200 31,625 0 0 112,875 50,625 491,870

6,725 6,725

7,543 7,543

5,500 5,500

4,755 4,755

5,000 5,000

6,000 6,000

214 2,706 2,920

-28 6,553 6,525

0 1,300 1,300

-67 12,990 12,923

0 12,500 12,500

0 1,300 1,300

TOTAL REVENUE

550,712

514,352

563,190

412,632

589,220

602,690

SALARIES & WAGES 123025500101 FULL-TIME WAGES 123025500120 COORD OF REVENUE FACILITIES 123025500130 CLERICAL FULL-TIME 123025500135 MAINTENANCE LABOR FULL-TIME 123025500190 HEAD SKATING PRO 123025500270 ACCRUED COMP TIME 123025500275 ACCRUED COMP TIME REVERSAL 123025500999 OVERTIME 123025505101 PART-TIME WAGES 123025505110 CLERICAL PART-TIME 123025505125 MAINTENANCE LABOR PART-TIME 123025505155 BUILDING ATTENDANT 123025505225 CASHIERS 123025505250 SKATE GUARDS 123025505255 ARENA REFEREES 123025505260 SKATESHOP ATTENDANT 123025505310 HOCKEY SUPERVISOR 123025505315 FREESTYLE SUPERVISOR TOTAL SALARIES & WAGES

226,544 0 0 0 0 0 0 7,450 0 21,873 16,594 54,102 9,646 6,419 0 8,590 27,213 21,612 400,044

238,243 0 0 0 0 0 0 8,658 0 18,824 16,051 49,424 10,816 7,527 0 8,477 29,494 21,386 408,900

289,308 0 0 0 0 0 0 4,000 0 20,900 15,525 45,500 10,800 8,820 0 9,000 13,500 21,375 438,728

231,543 0 0 0 0 0 0 7,452 0 18,057 12,102 39,302 7,863 6,852 0 8,867 11,083 17,840 360,960

289,308 0 0 0 0 0 0 6,000 0 22,000 17,000 47,000 11,000 9,700 0 10,000 13,500 22,000 447,508

302,813 0 0 0 0 0 0 4,000 0 21,736 18,765 47,320 11,331 9,620 0 9,713 15,500 20,748 461,546

27,793 1,853 540 237 30,423

28,670 1,746 513 245 31,174

64,362 2,305 878 360 67,905

31,622 1,725 588 282 34,217

40,000 2,000 878 325 43,203

52,867 2,652 913 371 56,803

1,775 0 57

1,616 0 18

2,000 150 250

973 30 107

2,000 150 250

RENTAL INCOME 123025430115 BUILDING RENTAL - OAKTON 123025430145 SKATE RENTALS 123025430155 PRO SHOP RENTAL 123025430160 ICE RENTALS - NORTHERN EXPRESS 123025430165 ICE RENTALS - SPRING LEAGUE 123025430170 ICE RENTALS - OAKTON FIGURE SK 123025430175 ICE RENTALS - PRSSC 123025430180 ICE RENTALS - COMPETITIVE EDGE 123025430185 ICE RENTALS - CHICAGO JAZZ 123025430190 ICE RENTALS - SKATING CLINICS 123025430195 ICE RENTALS - MAINE HOCKEY 123025430200 ICE RENTALS - OTHER 123025430215 ICE RENTALS - P&F TOTAL RENTAL INCOME SALES 123025440105

VENDING TOTAL SALES

MISCELLANEOUS 123025480120 CASH OVER/SHORT 123025480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS

EXPENSE

BENEFITS 123025510100 123025510105 123025510110 123025510115

SUPPLIES 123025520100 123025520135 123025520140

EMPLOYEE MEDICAL INSURANCE EMPLOYEE DENTAL INSURANCE EMPLOYEE VISION INSURANCE EMPLOYEE LIFE INSURANCE TOTAL BENEFITS

OFFICE SUPPLIES GAS, OIL, LUBS ELECTRICAL SUPPLIES

1/30/2015 8:40 AM

AccountNum 123025520145 123025520155 123025520160 123025520165 123025520190 123025520200 123025520210 123025520215 123025520220 123025520245

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc JANITORIAL SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS FIRST AID SUPPLIES CHEMICALS PROGRAM SUPPLIES SEASONAL PASS SUPPLIES FACILITY SUPPLIES MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

CONTRACTUAL 123025530100 ADVERTISING 123025530105 DATA PROCESSING 123025530115 ASSOCIATION DUES 123025530135 REFUSE DISPOSAL 123025530160 POSTAGE 123025530175 EQUIPMENT RENTAL 123025530205 PRINTING 123025530207 MARKETING SERVICES 123025530210 ALARM MAINTENANCE 123025530215 PEST CONTROL 123025530255 CONTRACTUAL SERVICE, NEC 123025530275 M&R-MACHINERY & EQUIPMENT 123025530280 M&R-FACILITIES 123025530285 M&R-GROUNDS 123025530310 M&R-VANDALISM 123025530325 M&R-OFFICE EQUIPMENT 123025530330 M&R-VEHICLES 123025530335 M&R-FIRE & SAFETY SERVICES 123025530400 PHOTOGRAPHY TOTAL CONTRACTUAL UTILITIES 123025540100 123025540105 123025540110 123025540115

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 123025580110 EMPLOYEE DEVELOPMENT 123025580115 PERSONNEL EXPENSE 123025580120 EDUCATIONAL TRAINING 123025580125 TRAVEL EXPENSE 123025580135 BANK CHARGES 123025580999 OTHER MISC EXPENSE TOTAL MISCELLANEOUS TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 123026 - RINK PROGRAMS REVENUE PROGRAM FEES 123026491550 LEARN TO SKATE 123026491551 LEARN TO SKATE-HOCKEY 123026491552 POWER SKATING 123026491553 FREESTYLE CLASS 123026491554 TOTS 123026491555 COMPETITIVE EDGE ON ICE 123026491556 COMPETITIVE EDGE OFF ICE 123026491557 ARENA HOCKEY LEAGUES TOTAL PROGRAM FEES TOTAL REVENUE

PAGE: 35

Budgeted 5,000 500 0 940 440 2,700 300 250 4,300 500 17,330

2014 8 Month To Date 5,833 1,330 0 690 226 1,800 373 241 2,563 138 14,304

Year End Estimate 6,000 1,400 0 900 400 2,700 300 250 4,300 200 18,850

2015 Budget 6,000 500 0 830 372 2,700 300 250 5,160 1,200 19,712

1,172 6,256 939 6,061 224 2,821 287 180 0 840 82 29,626 27,545 2,042 0 825 3,753 2,359 0 85,010

1,500 8,975 450 4,800 350 1,000 2,000 0 350 850 500 35,000 7,000 2,000 0 1,000 3,000 2,500 500 71,775

1,112 5,574 440 8,392 274 372 327 0 0 630 225 35,024 10,910 2 0 688 2,503 2,025 0 68,498

1,500 8,975 500 8,000 350 100 1,000 0 350 850 500 35,000 12,000 2,000 0 1,000 3,000 3,400 250 78,775

1,500 10,361 500 8,400 350 500 1,500 0 350 850 500 35,000 10,000 2,000 0 1,100 3,000 1,300 500 77,711

94,331 51,469 37,620 4,759 188,180

90,909 30,323 40,612 5,751 167,595

100,050 39,500 46,200 6,600 192,350

82,886 33,508 36,743 4,610 157,747

112,400 42,200 45,000 7,400 207,000

122,000 42,600 47,000 8,000 219,600

930 0 450 1,104 7,652 0 10,135

4,088 0 0 838 10,343 39 15,308

4,740 0 0 520 7,500 0 12,760

1,936 0 0 225 9,945 25 12,131

2,000 0 0 500 7,500 0 10,000

6,860 0 0 520 7,500 5,000 19,880

719,799

722,926

800,848

647,857

805,336

855,252

550,712 719,799 -169,087

514,352 722,926 -208,574

563,190 800,848 -237,658

412,632 647,857 -235,225

589,220 805,336 -216,116

602,690 855,252 -252,562

60,181 109,888 1,880 40,458 53,579 106,239 11,564 4,698 388,487

68,602 88,618 1,900 38,887 60,286 113,815 12,103 49,569 433,780

66,150 87,000 1,600 41,400 66,825 108,500 12,000 36,000 419,475

83,151 121,348 1,730 34,022 53,771 98,945 8,660 68,274 469,900

66,000 120,000 1,600 41,400 55,000 109,000 12,000 65,000 470,000

69,750 110,000 1,600 41,400 58,725 108,500 12,000 61,000 462,975

388,487

433,780

419,475

469,900

470,000

462,975

2012 Actual 5,121 0 0 2,210 593 2,700 466 196 1,660 0 14,779

2013 Actual 4,961 0 0 993 470 2,700 358 107 3,714 0 14,938

862 5,388 716 4,145 372 155 1,780 1,838 282 700 0 47,501 6,023 655 0 0 2,336 3,485 0 76,238

1/30/2015 8:40 AM

AccountNum EXPENSE

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

PROGRAM INSTRUCTORS 123026590550 LEARN TO SKATE 123026590551 LEARN TO SKATE HOCKEY 123026590552 POWER SKATING 123026590553 FREESTYLE CLASS 123026590554 TOTS 123026590555 COMPETITIVE EDGE ON ICE 123026590556 COMPETITIVE EDGE OFF ICE 123026590557 ARENA HOCKEY LEAGUES TOTAL PROGRAM INSTRUCTORS

2012 Actual

2013 Actual

PAGE: 36 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

20,915 17,019 0 11,717 9,632 4,782 5,572 2,756 72,393

19,378 13,768 0 13,638 9,522 5,241 6,479 5,601 73,628

16,560 16,080 0 7,659 11,400 5,980 5,425 7,800 70,904

8,312 10,854 0 4,114 6,697 4,605 5,216 5,404 45,203

16,560 14,000 0 7,000 10,500 5,900 5,425 6,400 65,785

14,720 16,080 0 7,659 11,400 5,980 5,425 6,500 67,764

1,478 1,085 0 446 3,009

872 1,959 383 1,595 4,808

1,300 1,210 0 3,000 5,510

1,696 1,017 0 2,872 5,585

2,000 1,000 0 3,000 6,000

800 1,210 0 3,000 5,010

0 0 0 0 0 0 0 0 0

75,402

78,436

76,414

50,789

71,785

72,774

388,487 75,402 313,085

433,780 78,436 355,344

419,475 76,414 343,061

469,900 50,789 419,111

470,000 71,785 398,215

462,975 72,774 390,201

39,210 39,210

39,343 39,343

39,310 39,310

38,445 38,445

38,045 38,045

38,310 38,310

ICE SHOW TICKET SALES ICE SHOW PROGRAM SALES TOTAL SALES

23,792 2,395 26,187

21,032 3,155 24,187

24,000 3,500 27,500

18,013 2,440 20,453

20,800 2,500 23,300

MISCELLANEOUS 123027480150 ICE SHOW OTHER REVENUE TOTAL MISCELLANEOUS

3,396 3,396

2,925 2,925

3,000 3,000

720 720

2,000 2,000

3,000 3,000

68,793

66,455

69,810

59,618

60,498

64,610

0 410 957 171 1,538

0 624 835 3,094 4,554

2,040 500 765 3,450 6,755

1,115 96 575 2,669 4,454

1,116 100 575 2,669 4,460

2,040 500 765 3,450 6,755

1,789 14,523 204 16,516

2,232 12,267 95 14,593

6,000 15,000 150 21,150

4,915 13,362 411 18,688

4,916 13,362 300 18,578

2,000 15,000 300 17,300

PROGRAM SUPPLIES AND EQUIPMENT 123026591550 LEARN TO SKATE 123026591551 LEARN TO SKATE - HOCKEY 123026591555 COMPETITIVE EDGE ON-ICE 123026591557 ARENA HOCKEY LEAGUES TOTAL PROGRAM SUPPLIES PROGRAM CONTRACTUAL 123026592550 LEARN TO SKATE 123026592551 LEARN TO SKATE HOCKEY 123026592552 POWER SKATING 123026592553 FREESTYLE CLASS 123026592554 TOTS 123026592555 COMPETITIVE EDGE ON ICE 123026592556 COMPETITIVE EDGE OFF ICE 123026592557 ARENA HOCKEY LEAGUES TOTAL PROGRAM CONTRACTUAL TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 123027 - ICE SHOW REVENUE FEES & ADMISSIONS 123027420355 ICE SHOW FEES TOTAL FEES & ADMISSIONS SALES 123027440130 123027440135

TOTAL REVENUE EXPENSE SALARIES & WAGES 123027505101 PART-TIME WAGES 123027505290 MAINTENANCE - ICE SHOW 123027505295 TECHNICAL - ICE SHOW 123027505300 SKATING PROS - ICE SHOW TOTAL SALARIES & WAGES SUPPLIES 123027520225 123027520235 123027520240

ICE SHOW PROPS ICE SHOW COSTUMES ICE SHOW MUSIC, RECORDS, TAPES TOTAL SUPPLIES

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc CONTRACTUAL 123027530100 ADVERTISING 123027530175 EQUIPMENT RENTAL 123027530205 PRINTING 123027530221 SKATING PRO-CONTRACTUAL 123027530400 PHOTOGRAPHY 123027530999 OTHER CONTRACTUAL SERVICES TOTAL CONTRACTUAL

2012 Actual

2013 Actual

PAGE: 37 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

1,680 6,748 3,580 3,275 1,290 0 16,573

1,819 6,492 3,870 4,150 1,150 0 17,481

2,000 6,700 4,775 5,600 1,200 0 20,275

1,641 6,233 6,928 0 0 0 14,802

1,641 6,234 6,928 1,500 0 0 16,303

2,000 6,700 6,775 3,550 300 0 19,325

0 0 0 0

TOTAL EXPENSE

34,626

36,628

48,180

37,944

39,341

43,380

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

68,793 34,626 34,167

66,455 36,628 29,827

69,810 48,180 21,630

59,618 37,944 21,674

60,498 39,341 21,157

64,610 43,380 21,230

1,007,992 829,827 178,165

1,014,587 837,990 176,597

1,052,475 925,442 127,033

942,150 736,590 205,560

1,119,718 916,462 203,256

1,130,275 971,406 158,869

MISCELLANEOUS 123027580110 EMPLOYEE DEVELOPMENT 123027580115 PERSONNEL EXPENSE 123027580999 ICE SHOW - MISC CONTRACTUAL TOTAL MISCELLANEOUS

TOTAL ICE ARENA REVENUE TOTAL ICE ARENA EXPENSE TOTAL ICE ARENA NET INCOME

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

Actual 2013

COMMUNITY CENTER Yr-End Budget Budget Estimate 2014 2014 2015

Increase (Decrease)

REVENUE Interest Fees and Admissions Rental Income Sales Miscellaneous Program Fees Total Revenue

1,203,145 26,162 63,196 2,642 694,470 1,989,615

1,285,973 24,031 52,206 3,700 726,098 2,092,008

1,245,741 25,000 65,881 750,156 2,086,778

1,327,926 34,770 55,857 732,372 2,150,925

82,185 9,770 (10,024) (17,784) 64,147

EXPENSE Salaries and Wages Benefits Supplies Contractual Utilities Bank Charges Employee Development Miscellaneous Program Instructors Program Supplies and Equipment Program Contractual Total Expense

685,576 46,028 108,406 231,345 183,878 14,396 2,587 819 266,457 24,511 59,623 1,623,628

723,412 58,860 119,497 254,320 224,400 21,000 4,000 1,550 243,278 23,267 55,000 1,728,585

760,377 65,481 105,804 255,153 201,300 15,000 4,003 1,550 235,687 22,340 58,867 1,725,562

776,652 84,146 122,193 267,642 230,500 15,000 5,365 1,550 262,452 22,940 60,318 1,848,758

16,275 18,665 16,389 12,489 29,200 1,362 26,765 600 1,451 123,196

365,987

363,423

361,216

302,167

NET CENTER INCOME/(LOSS)

1/28/2015 8:30 PM

(59,049)

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 123528 - COMMUNITY CENTER FITNESS REVENUE FEES & ADMISSIONS 123528420120 MEMBERSHIPS, DAYLIGHT SAVINGS 123528420125 MEMBERSHIPS, INDIVIDUAL 123528420130 MEMBERSHIPS, IND 3-MONTH 123528420135 MEMBERSHIPS, IND 1-MONTH 123528420140 MEMBERSHIPS, COUPLE 123528420145 MEMBERSHIPS, COUPLE 3-MONTH 123528420150 MEMBERSHIPS, COUPLE 6-MONTH 123528420155 MEMBERSHIPS, FAMILY 123528420160 MEMBERSHIPS, FAMILY 3-MONTH 123528420165 MEMBERSHIPS, FAMILY 6-MONTH 123528420170 MEMBERSHIPS, LIMITED USE 123528420175 MEMBERSHIPS, LTD USE 3-MONTH 123528420180 MEMBERSHIPS, LTD USE 6-MONTH 123528420185 MEMBERSHIPS, LTD USE COUPLE 123528420190 MEMBERSHIPS, LTD USE CPL 3-M 123528420195 MEMBERSHIPS, LTD USE CPL 6-M 123528420200 MEMBERSHIPS, YOUTH 123528420205 MEMBERSHIPS, YOUTH 3-MONTH 123528420210 MEMBERSHIPS, YOUTH 6-MONTH 123528420215 MEMBERSHIPS, COLLEGE 123528420220 MEMBERSHIPS, CORPORATE 123528420235 USER FEES, ADULT LOCKER ROOM 123528420240 USER FEES, GUEST 123528420245 USER FEES, DAILY RESIDENT 123528420250 USER FEES, DAILY NON-RESIDENT 123528420255 USER FEES, RAQUETBALL 123528420260 USER FEES, BABYSITTING 123528420295 CAMP TRANSFER FEES TOTAL FEES & ADMISSIONS RENTAL INCOME 123528430120 ROOM RENTALS 123528430125 GYM RENTALS 123528430130 POOL RENTALS 123528430150 AFFILIATE RENTALS TOTAL RENTAL INCOME SALES 123528440105 123528440110 123528440115 123528440120

VENDING PRO SHOP SALES PERSONAL TRAINING MASSAGE THERAPY TOTAL SALES

MISCELLANEOUS 123528480100 SALES TAX REVENUE 123528480120 CASH OVER/SHORT 123528480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS TOTAL REVENUE

PAGE: 38 2014 8 Month To Date

2012 Actual

2013 Actual

45,906 326,396 10,303 3,994 308,086 0 0 309,688 0 0 46 0 0 0 0 0 2,697 0 0 8,154 9,649 19,193 0 94,436 6,560 344 5,916 0 1,151,366

50,272 324,939 13,998 3,431 307,307 0 0 317,793 0 0 526 0 0 0 0 0 2,657 0 0 19,343 11,066 18,929 0 109,293 14,116 0 9,475 0 1,203,145

49,190 357,465 16,125 3,835 316,350 0 0 324,141 0 0 0 0 0 0 0 0 2,820 0 0 11,845 11,160 19,500 0 110,500 11,340 0 11,470 0 1,245,741

49,175 268,112 17,089 3,986 291,190 0 0 279,774 0 0 0 0 0 0 0 0 2,169 0 0 24,188 7,974 16,016 0 84,589 10,019 0 11,253 0 1,065,534

58,972 320,492 20,775 4,300 343,946 0 0 340,228 0 0 0 0 0 0 0 0 2,820 0 0 24,813 10,068 18,755 0 113,055 13,349 0 14,400 0 1,285,973

62,550 332,736 20,640 4,425 355,440 0 0 346,470 0 0 0 0 0 0 0 0 2,820 0 0 25,025 11,520 20,250 0 115,500 13,800 0 16,750 0 1,327,926

19,342 8,397 3,157 0 30,896

5,705 17,687 2,770 0 26,162

5,110 18,450 1,440 0 25,000

4,354 10,768 905 25 16,052

5,206 17,385 1,440 0 24,031

14,070 18,450 2,250 0 34,770

5,818 494 41,610 0 47,922

7,768 455 54,973 0 63,195

4,600 839 60,442 0 65,881

4,149 186 42,632 0 46,967

1,906 300 50,000 0 52,206

4,600 839 50,418 0 55,857

0 320 1,584 1,904

0 -143 2,785 2,642

0 0 0 0

17 71 4,000 4,088

0 100 3,600 3,700

0 0 0 0

1,232,088

1,295,144

1,336,622

1,132,641

1,365,910

1,418,553

169,533 0 0 0 0 0 0 0 0 6,991 0

168,941 0 0 0 0 0 0 641 0 12,190 0

234,049 0 0 0 0 0 0 0 0 5,000 0

175,848 0 0 0 0 0 0 9,710 -8,748 10,007 0

220,000 0 0 0 0 0 0 0 0 9,900 0

243,936 0 0 0 0 0 0 0 0 5,000 0

Budgeted

Year End Estimate

2015 Budget

EXPENSE SALARIES & WAGES 123528500101 FULL-TIME WAGES 123528500125 COMMUNITY CENTER COORDINATOR 123528500135 MAINTENANCE LABOR FULL-TIME 123528500145 FITNESS CENTER MANAGER 123528500165 COMMUNITY CENTER REGISTRAR 123528500175 AQUATICS SUPERVISOR 123528500180 COMMUNITY CENTER TECHNICIAN 123528500270 ACCRUED COMP TIME 123528500275 ACCRUED COMP TIME REVERSAL 123528500999 OVERTIME 123528505101 PART-TIME WAGES

1/30/2015 8:40 AM

AccountNum 123528505110 123528505125 123528505152 123528505155 123528505160 123528505175 123528505180 123528505185 123528505190 123528505200 123528505205 123528505210 123528505215 123528505220

BENEFITS 123528510100 123528510105 123528510110 123528510115

SUPPLIES 123528520100 123528520105 123528520115 123528520130 123528520145 123528520150 123528520155 123528520160 123528520165 123528520166 123528520175 123528520180 123528520185 123528520190 123528520191 123528520195 123528520200 123528520215 123528520245 123528520255

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

Budgeted 8,354 17,562 0 52,386 61,987 20,305 31,705 105,168 26,115 0 43,692 0 550 153,504 760,377

2014 8 Month To Date 8,500 2,179 0 48,100 46,633 14,869 21,721 89,014 19,191 0 28,283 0 0 124,485 589,788

Year End Estimate 10,372 17,562 0 52,000 57,000 18,000 24,000 106,028 23,000 0 35,000 0 550 150,000 723,412

2015 Budget 11,358 30,173 0 56,095 58,397 20,183 13,762 116,647 27,250 0 40,617 0 550 152,685 776,652

42,631 2,435 712 250 46,028

61,476 2,839 811 355 65,481

43,361 2,301 709 263 46,635

55,000 2,700 860 300 58,860

78,544 3,880 1,315 407 84,146

5,006 476 3,147 679 30,539 16,617 1,400 444 1,408 0 648 300 0 3,360 0 5,057 14,919 0 89 417 84,506

5,441 150 1,687 674 34,142 21,801 6,841 138 1,135 2,778 260 272 0 1,534 1,475 10,603 17,666 1,095 412 301 108,406

7,840 3,000 3,520 750 34,403 17,430 2,075 0 1,710 3,899 403 450 0 2,800 2,205 7,000 16,500 1,150 500 170 105,804

3,837 456 5,656 1,333 29,304 16,078 1,510 0 1,051 1,464 16 83 0 1,965 794 11,520 12,624 0 1,299 301 89,291

7,840 3,000 3,900 1,600 34,403 19,000 2,075 0 1,710 3,899 200 450 0 2,800 2,000 15,000 19,950 1,000 500 170 119,497

7,840 3,000 4,180 2,000 38,403 21,044 1,575 0 1,710 3,363 403 450 0 2,800 1,605 10,000 22,000 1,150 500 170 122,193

1,432 8,930 488 0 52,944 2,363 2,476 1,137 3,041 1,410 1,203 3,098 1,420 24,976 27,362 68,130 450 0 1,541 8,340 0 0

5,366 9,479 1,464 0 53,170 3,840 1,782 2,533 2,394 175 1,302 3,427 10,861 17,080 37,943 70,434 1,143 0 1,684 6,295 0 0

7,900 21,062 777 500 54,000 6,000 4,500 500 6,550 0 1,525 3,264 7,000 20,800 40,670 65,330 4,000 0 2,100 5,175 1,000 0

252 12,605 259 0 39,852 4,408 1,305 649 866 0 1,100 3,096 3,044 15,627 40,152 62,481 348 0 842 3,487 0 0

7,900 21,062 1,036 500 54,000 6,000 3,000 500 6,550 0 1,525 3,672 7,000 20,800 40,670 65,330 4,000 0 2,100 5,175 1,000 0

7,900 20,034 1,036 500 67,500 6,000 4,500 500 5,900 0 1,525 3,672 7,000 20,800 40,670 65,330 4,000 0 2,100 5,175 1,000 0

AccountDesc CLERICAL PART-TIME MAINTENANCE LABOR PART-TIME FITNESS CENTER MANAGER BUILDING ATTENDANT FITNESS CENTER ATTENDANT POOL MANAGERS LOCKER ROOM ATTENDANTS FRONT DESK ATTENDANT BABYSITTERS FITNESS INSTRUCTORS PERSONAL TRAINERS MASSAGE THERAPISTS GYM ATTENDANT LIFEGUARDS TOTAL SALARIES & WAGES

2012 Actual 10,452 9,192 8,533 49,092 57,704 18,023 29,588 102,001 20,586 0 33,216 0 0 152,600 667,512

2013 Actual 10,534 15,470 10,170 48,485 55,670 17,563 32,327 99,501 22,340 0 43,434 0 0 148,311 685,576

EMPLOYEE MEDICAL INSURANCE EMPLOYEE DENTAL INSURANCE EMPLOYEE VISION INSURANCE EMPLOYEE LIFE INSURANCE TOTAL BENEFITS

36,508 2,025 589 217 39,338

OFFICE SUPPLIES PRINTED SUPPLIES DATA PROCESSING SUPPLIES SMALL TOOLS JANITORIAL SUPPLIES LAUNDRY SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS AQUATIC UNIFORMS PRO SHOP SUPPLIES CHILD CARE SUPPLIES MASSAGE THERAPY SUPPLIES FIRST AID SUPPLIES AQUATIC FIRST AID SUPPLIES POOL MAINT EQUIPMENT SUPPLIES CHEMICALS SEASONAL PASS SUPPLIES MATERIALS & SUPPLIES, NEC BOOKS & PUBLICATIONS TOTAL SUPPLIES

CONTRACTUAL 123528530100 ADVERTISING 123528530105 DATA PROCESSING 123528530115 ASSOCIATION DUES 123528530125 LABOR - HELP 123528530130 CUSTODIAL SERVICES 123528530135 REFUSE DISPOSAL 123528530160 POSTAGE 123528530175 EQUIPMENT RENTAL 123528530205 PRINTING 123528530207 MARKETING SERVICES 123528530215 PEST CONTROL 123528530225 VIDEO/AUDIO SUBSCRIPTIONS 123528530255 CONTRACTUAL SERVICE, NEC 123528530270 M&R-FITNESS EQUIPMENT 123528530275 M&R-MACHINERY & EQUIPMENT 123528530280 M&R-FACILITIES 123528530285 M&R-GROUNDS 123528530310 M&R-VANDALISM 123528530325 M&R-OFFICE EQUIPMENT 123528530335 M&R-FIRE & SAFETY SERVICES 123528530400 PHOTOGRAPHY 123528530405 PERSONAL TRAINERS

PAGE: 39

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

PAGE: 40

341 633 231,345

Budgeted 1,000 1,500 255,153

2014 8 Month To Date 387 0 190,761

Year End Estimate 1,000 1,500 254,320

2015 Budget 1,000 1,500 267,642

100,768 50,218 38,477 22,991 212,453

103,527 29,898 40,432 10,021 183,878

101,200 37,400 49,500 13,200 201,300

87,509 34,108 37,372 8,744 167,733

123,600 43,800 45,000 12,000 224,400

128,100 43,800 45,800 12,800 230,500

6,649 0 0 0 132 12,135 286 19,202

2,587 0 0 31 437 14,396 351 17,803

4,003 450 0 0 600 15,000 500 20,553

2,273 0 0 25 460 15,272 385 18,415

4,000 450 0 0 600 21,000 500 26,550

5,365 450 0 0 600 15,000 500 21,915

1,234,917

1,273,036

1,408,668

1,102,623

1,407,039

1,503,048

1,232,088 1,234,917 -2,829

1,295,144 1,273,036 22,108

1,336,622 1,408,668 -72,046

1,132,641 1,102,623 30,018

1,365,910 1,407,039 -41,129

1,418,553 1,503,048 -84,495

22,895 81,468 249,517 96,196 0 172,697 50,400 303 0 4,045 0 677,522

26,940 72,230 260,685 101,320 0 174,574 51,760 2,061 0 4,916 -16 694,471

21,150 353,366 77,899 100,577 0 180,932 9,801 1,530 0 4,437 464 750,156

27,320 185,368 122,124 89,051 0 188,204 11,119 1,732 0 5,055 0 629,974

28,000 277,000 125,000 96,550 0 182,000 11,111 2,000 0 4,437 0 726,098

30,500 323,206 71,475 98,219 0 201,180 0 1,530 0 5,767 495 732,372

TOTAL REVENUE

677,522

694,471

750,156

629,974

726,098

732,372

PROGRAM INSTRUCTORS 123529590251 PRIVATE SWIM LESSONS 123529590350 GRP FITNESS CLASSES 123529590351 FITNESS CLASSES 123529590352 INSTRUCTIONAL CLASSES 123529590354 SWIM LESSONS 123529590355 AQUA AEROBICS 123529590356 SPECIAL EVENTS 123529590357 PERSONAL TRAINING PROGRAMS 123529590358 ADULT LEAGUES - FITNESS 123529590359 YOUTH LEAGUES - FITNESS TOTAL PROGRAM INSTRUCTORS

12,890 37,336 132,997 277 56,230 15,540 0 0 0 0 255,270

16,814 31,713 138,028 157 63,338 16,409 0 0 0 0 266,457

10,625 137,075 26,752 0 56,794 4,125 0 0 0 316 235,687

16,690 94,006 29,160 162 48,727 10,825 0 0 0 0 199,570

17,500 29,016 120,000 162 62,000 14,600 0 0 0 0 243,278

19,000 139,004 28,468 0 75,664 0 0 0 0 316 262,452

0 4,992 10,409 1,221 4,672 1,295 4,137 0

0 6,200 8,755 285 614 3,210 5,448 0

0 15,600 0 1,000 1,500 0 4,100 0

0 12,374 948 892 1,512 0 358 0

0 15,600 928 1,000 1,500 0 4,100 0

0 15,600 0 1,000 1,500 0 4,700 0

AccountNum 123528530410 123528530999

UTILITIES 123528540100 123528540105 123528540110 123528540115

AccountDesc SECURITY SERVICES OTHER CONTRACTUAL SERVICES TOTAL CONTRACTUAL

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 123528580110 EMPLOYEE DEVELOPMENT 123528580111 AQUATIC EMPLOYEE DEVELOPMENT 123528580115 PERSONNEL EXPENSE 123528580120 EDUCATIONAL TRAINING 123528580125 TRAVEL EXPENSE 123528580135 BANK CHARGES 123528580999 OTHER MISC EXPENSE TOTAL MISCELLANEOUS TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 123529 - COMMUNITY CENTER FITNESS PROGRAMS REVENUE PROGRAM FEES 123529491251 PRIVATE SWIM LESSONS 123529491350 GRP FITNESS DAILYS & PUNCH CAR 123529491351 FITNESS CLASSES 123529491352 INSTRUCTIONAL CLASSES 123529491353 DROP-IN PROGRAMS 123529491354 SWIM LESSONS 123529491355 AQUA AEROBICS 123529491356 SPECIAL EVENTS 123529491357 PERSONAL TRAINING PROGRAMS 123529491358 ADULT LEAGUES - FITNESS 123529491359 YOUTH LEAGUES - FITNESS TOTAL PROGRAM FEES

2012 Actual 1,165 0 211,906

2013 Actual

EXPENSE

PROGRAM SUPPLIES AND EQUIPMENT 123529591251 PRIVATE SWIM LESSONS 123529591350 GROUP FITNESS CLASSES 123529591351 FITNESS CLASSES 123529591352 INSTRUCTIONAL CLASSES 123529591354 SWIM LESSONS 123529591355 AQUA AEROBICS 123529591356 SPECIAL EVENTS 123529591357 PERSONAL TRAINING PROGRAM

1/30/2015 8:40 AM

AccountNum 123529591358 123529591359

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc ADULT LEAGUES - FITNESS YOUTH LEAGUES - FITNESS TOTAL PROGRAM SUPPLIES

2012 Actual

2013 Actual

PAGE: 41 2014 8 Month To Date 0 0 16,083

Year End Estimate 140 0 23,268

2015 Budget 140 0 22,940

0 0 26,727

0 0 24,511

Budgeted 140 0 22,340

PROGRAM CONTRACTUAL 123529592351 FITNESS CLASSES 123529592352 INSTRUCTIONAL CLASSES TOTAL PROGRAM CONTRACTUAL

0 54,672 54,672

0 59,623 59,623

0 58,867 58,867

0 35,533 35,533

0 55,000 55,000

0 60,318 60,318

TOTAL EXPENSE

336,668

350,592

316,894

251,186

321,546

345,710

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

677,522 336,668 340,854

694,471 350,592 343,879

750,156 316,894 433,262

629,974 251,186 378,789

726,098 321,546 404,553

732,372 345,710 386,662

1,909,610 1,571,585 338,025

1,989,615 1,623,628 365,987

2,086,778 1,725,562 361,216

1,762,615 1,353,809 408,806

2,092,008 1,728,585 363,423

2,150,925 1,848,758 302,167

TOTAL COMMUNITY CENTER REVENUE TOTAL COMMUNITY CENTER EXPENSE COMMUNITY CENTER NET INCOME/LOSS

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

Actual 2013 REVENUE Interest Fees and Admissions Rental Income Sales Miscellaneous Program Fees Total Revenue EXPENSE Salaries and Wages Benefits Supplies Contractual Utilities Miscellaneous Program Instructors Program Supplies and Equipment Program Contractual Total Expense NET CENTER INCOME/(LOSS)

1/28/2015 8:31 PM

DRIVING RANGE CENTER Yr-End Budget Budget Estimate 2014 2014 2015

Increase (Decrease)

197,640 2,635 2,788 184 73,954

180,700 850 1,250 79,500

184,225 800 1,700 78,480

185,800 900 1,700 79,480

1,575 100 1,000

277,201

262,300

265,205

267,880

2,675

80,642 5,245 37,173 14,322 791 60,162

81,439 11,895 27,560 13,625 600 61,000

69,114 12,814 31,110 14,965 950 61,536

76,989 13,774 25,810 16,170 650 61,536

7,875 960 (5,300) 1,205 (300) -

198,336

196,119

190,489

194,929

4,440

78,865

66,181

74,716

72,951

(1,765)

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 124030 - DRIVING RANGE REVENUE FEES & ADMISSIONS 124030420290 COUPON BOOKS 124030420310 LESSON BUCKET 124030420315 BUSHEL BUCKET 124030420320 LARGE BUCKET 124030420325 MEDIUM BUCKET TOTAL FEES & ADMISSIONS RENTAL INCOME 124030430135 CLUB RENTALS 124030430140 RANGE RENTALS TOTAL RENTAL INCOME SALES 124030440105 124030440110 124030440125

VENDING PRO SHOP SALES USED EQUIPMENT SALES TOTAL SALES

MISCELLANEOUS 124030480100 SALES TAX REVENUE 124030480110 CLUB REPAIR REVENUE 124030480120 CASH OVER/SHORT 124030480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS PROGRAM FEES 124030491688 PRIVATE LESSONS 124030491689 GROUP LESSONS 124030491690 GOLF SPECIAL EVENTS TOTAL PROGRAM FEES TOTAL REVENUE

2012 Actual

2013 Actual

PAGE: 42 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

16,980 1,533 77,027 63,074 15,925 174,539

23,580 1,576 106,110 53,526 12,848 197,640

28,500 9,625 81,900 52,200 12,000 184,225

16,200 32 89,455 55,539 11,640 172,866

18,000 9,700 86,000 55,000 12,000 180,700

24,000 9,500 86,300 54,000 12,000 185,800

922 0 922

964 1,671 2,635

600 200 800

676 190 866

750 100 850

700 200 900

434 876 713 2,023

760 766 1,262 2,788

400 700 600 1,700

269 308 4 581

400 350 500 1,250

400 700 600 1,700

0 0 -187 663 476

0 0 184 0 184

0 0 0 0 0

0 0 -157 0 -157

0 0 0 0 0

0 22,018 1,309 23,327

49,405 23,779 770 73,954

48,750 25,230 4,500 78,480

54,729 22,361 4,453 81,543

49,000 25,000 5,500 79,500

48,750 25,230 5,500 79,480

201,287

277,201

265,205

255,699

262,300

267,880

6,643 0 0 260 0 1,697 28,185 20,962 15,306 0 73,052

6,966 0 0 642 0 1,690 28,568 27,791 14,985 0 80,642

7,139 0 0 500 0 1,470 24,320 19,350 16,335 0 69,114

5,848 0 0 723 0 1,987 22,320 30,464 14,195 0 75,538

7,139 0 0 800 0 1,500 24,000 30,000 18,000 0 81,439

7,429 0 0 800 0 1,515 24,320 23,125 19,800 0 76,989

151 0 0 310 0 18 356 639 0 125 5,571 0 0 0 7,170

266 0 74 136 199 7 769 451 0 0 3,278 0 65 0 5,245

250 0 350 500 1,000 0 1,260 320 84 0 8,750 0 300 0 12,814

567 0 56 105 0 0 882 0 0 153 2,126 0 20 0 3,910

500 0 1,300 500 250 0 1,000 320 25 0 8,000 0 0 0 11,895

500 0 1,300 500 500 0 1,060 320 84 0 9,210 0 300 0 13,774

EXPENSE SALARIES & WAGES 124030500101 FULL-TIME WAGES 124030500120 COORD OF REVENUE FACILITIES 124030500135 MAINTENANCE LABOR FULL-TIME 124030500999 OVERTIME 124030505101 PART-TIME WAGES 124030505125 MAINTENANCE LABOR PART-TIME 124030505225 CASHIERS 124030505230 BALL PICKERS AND GROUNDS STAFF 124030505235 DRIVING RANGE SUPERVISOR 124030505240 GROUP LESSONS INSTRUCTORS TOTAL SALARIES & WAGES SUPPLIES 124030520100 124030520105 124030520135 124030520145 124030520155 124030520160 124030520165 124030520175 124030520190 124030520210 124030520220 124030520230 124030520245 124030520255

OFFICE SUPPLIES PRINTED SUPPLIES GAS, OIL, LUBS JANITORIAL SUPPLIES PAINTING SUPPLIES STRUCTURAL SUPPLIES UNIFORMS PRO SHOP SUPPLIES FIRST AID SUPPLIES PROGRAM SUPPLIES FACILITY SUPPLIES GOLF CLUB REPAIRS EXPENSE MATERIALS & SUPPLIES, NEC BOOKS & PUBLICATIONS TOTAL SUPPLIES

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc CONTRACTUAL 124030530100 ADVERTISING 124030530105 DATA PROCESSING 124030530115 ASSOCIATION DUES 124030530120 NET HANGING SERVICES 124030530135 REFUSE DISPOSAL 124030530160 POSTAGE 124030530205 PRINTING 124030530207 MARKETING SERVICES 124030530215 PEST CONTROL 124030530255 CONTRACTUAL SERVICE, NEC 124030530275 M&R-MACHINERY & EQUIPMENT 124030530280 M&R-FACILITIES 124030530285 M&R-GROUNDS 124030530310 M&R-VANDALISM 124030530325 M&R-OFFICE EQUIPMENT 124030530330 M&R-VEHICLES 124030530335 M&R-FIRE & SAFETY SERVICES 124030530410 SECURITY SERVICES TOTAL CONTRACTUAL UTILITIES 124030540100 124030540110 124030540115

2012 Actual

2013 Actual

PAGE: 43 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

0 0 0 8,302 0 0 240 545 95 0 1,203 1,123 9,803 0 0 397 592 310 22,609

150 0 0 4,400 500 0 152 50 0 0 5,407 4,347 19,439 0 0 0 2,729 0 37,173

1,000 120 0 5,000 500 0 1,000 0 350 200 4,500 2,000 12,000 0 200 1,000 1,440 1,800 31,110

0 0 0 0 0 0 179 0 0 0 2,311 5,716 6,547 0 0 1,379 260 420 16,810

500 120 0 1,000 500 0 250 0 100 200 4,500 4,500 12,000 0 200 2,000 1,440 250 27,560

1,000 120 0 1,000 500 0 500 0 100 200 4,500 4,000 10,000 0 200 2,000 1,440 250 25,810

3,251 937 7,575 11,763

5,362 647 8,313 14,322

6,210 1,825 6,930 14,965

2,651 878 6,042 9,571

3,425 700 9,500 13,625

4,100 1,800 10,270 16,170

0 0 0 0 0

0 5,053 0 5,053

0 0 0 0

0 560 560

0 791 791

0 950 950

0 330 330

0 600 600

0 650 650

0 1,464 1,464

44,482 15,681 60,162

43,875 17,661 61,536

48,917 14,015 62,932

44,000 17,000 61,000

43,875 17,661 61,536

TOTAL EXPENSE

121,671

198,336

190,489

169,091

196,119

194,929

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

201,287 121,671 79,616

277,201 198,336 78,865

265,205 190,489 74,716

255,699 169,091 86,608

262,300 196,119 66,181

267,880 194,929 72,951

ELECTRICITY PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 124030580110 EMPLOYEE DEVELOPMENT 124030580115 PERSONNEL EXPENSE 124030580120 EDUCATIONAL TRAINING 124030580125 TRAVEL EXPENSE TOTAL MISCELLANEOUS PROGRAM INSTRUCTORS 124030590688 PRIVATE LESSONS 124030590689 GROUP LESSONS 124030590690 GOLF SPECIAL EVENTS TOTAL PROGRAM INSTRUCTORS PROGRAM SUPPLIES AND EQUIPMENT 124030591689 GROUP LESSONS 124030591690 GOLF SPECIAL EVENTS TOTAL PROGRAM SUPPLIES PROGRAM CONTRACTUAL 124030592688 PRIVATE LESSONS 124030592689 GROUP LESSONS TOTAL PROGRAM CONTRACTUAL

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion) SENIOR CENTER Actual 2013 REVENUE Fees & Admissions Rental Income Sales Grants and Donations Miscellaneous Program Fees Total Revenue EXPENSE Salaries and Wages Benefits Supplies Contractual Utilities Bank Charges Employee Development Miscellaneous Program Instructors Program Supplies and Equipment Program Contractual Total Expense NET CENTER INCOME/(LOSS)

Yr-End Estimate 2014

Budget 2014

Budget 2015

Increase (Decrease)

23,715 26,777 352 11,447 9 124,138

33,000 32,606 300 10,000 145,590

51,276 32,607 300 11,000 222,541

44,863 35,611 300 10,550 206,486

(16,055)

186,438

221,496

317,724

297,810

(16,055)

163,710 29,512 8,099 28,428 24,742 120 1,669 28,856 49,552 24,404

188,072 37,500 8,940 32,778 34,275 100 2,065 29,768 40,913 20,935

187,119 35,865 9,660 34,226 32,225 100 2,065 34,696 67,824 36,631

192,822 41,596 9,449 49,917 38,801 100 2,320 36,603 57,932 32,815

5,703 5,731 (211) 15,691 6,576 255 1,907 (9,893) (3,816)

359,092

395,346

440,411

462,354

21,943

(172,654)

(173,850)

(122,687)

(164,544)

(41,857)

Senior Center consolidated into Financial Statements beginning 1-1-04.

1/28/2015 8:32 PM

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 125035 - SENIOR CENTER OPERATIONS REVENUE FEES AND ADMISSIONS 125035420265 DAILY FEES 125035420730 SENIOR CENTER MEMBERSHIPS TOTAL FEES AND ADMISSIONS

2012 Actual

2013 Actual

PAGE: 47 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

138 28,583 28,721

676 23,039 23,715

1,200 50,076 51,276

896 22,477 23,373

1,000 32,000 33,000

1,400 43,463 44,863

18,178 18,178

26,777 26,777

32,607 32,607

25,261 25,261

32,606 32,606

35,611 35,611

290 290

352 352

300 300

139 139

300 300

GRANTS & DONATIONS 125035470100 DONATIONS TOTAL GRANTS AND DONATIONS

3,580 3,580

11,447 11,447

11,000 11,000

5,755 5,755

10,000 10,000

10,550 10,550

MISCELLANEOUS 125035480120 CASH OVER/SHORT 125035480130 SENIOR SERVICES CONTRIBUTIONS 125035480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS

13 0 1,464 1,476

6 0 3 9

0 0 0 0

32 0 0 32

0 0 0 0

TOTAL REVENUE

52,243

62,300

95,183

54,560

75,906

91,324

SALARIES & WAGES 125035500101 FULL-TIME WAGES 125035500130 CLERICAL FULL-TIME 125035500135 MAINTENANCE LABOR FULL-TIME 125035500155 SENIOR CENTER DIRECTOR 125035500270 ACCRUED COMP TIME 125035500275 ACCRUED COMP TIME REVERSAL 125035500999 OVERTIME 125035505101 PART-TIME WAGES 125035505110 CLERICAL PART-TIME 125035505155 BUILDING ATTENDANT TOTAL SALARIES & WAGES

159,828 0 0 0 5,026 -5,621 1,222 0 6,376 10,411 177,241

149,637 0 0 0 1,281 -1,456 403 0 8,856 4,990 163,710

162,801 0 0 0 0 0 500 0 7,447 16,371 187,119

131,030 0 0 0 1,452 -1,131 274 0 7,209 21,594 160,428

162,801 0 0 0 0 0 400 0 8,500 16,371 188,072

168,093 0 0 0 0 0 500 0 7,377 16,852 192,822

28,884 1,542 437 174 31,037

27,300 1,603 462 148 29,512

33,265 1,789 531 280 35,865

28,657 1,468 502 148 30,775

35,000 1,789 531 180 37,500

38,793 1,968 650 185 41,596

2,181 0 4,149 584 47 963 314 8,237

2,651 266 3,405 595 95 844 242 8,099

2,730 0 4,000 1,200 150 1,100 480 9,660

1,903 20 2,644 1,343 123 557 300 6,890

2,730 0 3,500 1,200 150 1,000 360 8,940

2,730 0 4,059 1,200 150 950 360 9,449

0 338 283 4,007 11,382 1,041 4,872 2,703

2,878 533 1,066 3,220 12,549 0 4,872 1,807

1,668 720 518 4,080 13,475 0 5,000 1,700

1,042 387 90 3,753 10,795 0 5,192 3,352

1,668 720 518 4,000 13,000 0 4,872 4,000

1,668 720 518 4,080 14,860 0 11,406 9,700

RENTAL INCOME 125035430100 BUILDING RENTAL - CENTENNIAL P TOTAL RENTAL INCOME SALES 125035440105 VENDING TOTAL SALES

EXPENSE

BENEFITS 125035510100 125035510105 125035510110 125035510115

SUPPLIES 125035520100 125035520105 125035520110 125035520145 125035520190 125035520245 125035520255

EMPLOYEE MEDICAL INSURANCE EMPLOYEE DENTAL INSURANCE EMPLOYEE VISION INSURANCE EMPLOYEE LIFE INSURANCE TOTAL BENEFITS

OFFICE SUPPLIES PRINTED SUPPLIES MEMBERSHIP SERVICES SUPPLIES JANITORIAL SUPPLIES FIRST AID SUPPLIES MATERIALS & SUPPLIES, NEC BOOKS & PUBLICATIONS TOTAL SUPPLIES

CONTRACTUAL 125035530100 ADVERTISING 125035530105 DATA PROCESSING 125035530115 ASSOCIATION DUES 125035530160 POSTAGE 125035530205 PRINTING 125035530207 MARKETING SERVICES 125035530255 CONTRACTUAL SERVICE, NEC 125035530280 M&R-FACILITIES

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

PAGE: 48

Budgeted 7,065 0 34,226

2014 8 Month To Date 1,151 0 25,763

Year End Estimate 4,000 0 32,778

2015 Budget 6,965 0 49,917

13,674 5,867 2,609 2,593 24,742

15,065 6,930 3,410 6,820 32,225

12,744 6,938 4,650 1,143 25,475

15,065 12,000 4,560 2,650 34,275

17,351 12,000 6,600 2,850 38,801

1,234 0 0 131 0 1,365

1,669 0 0 120 0 1,789

2,065 0 0 100 0 2,165

1,193 0 0 10 0 1,202

2,065 0 0 100 0 2,165

2,320 0 0 100 0 2,420

272,493

256,280

301,260

250,534

303,730

335,005

52,243 272,493 -220,250

62,300 256,280 -193,980

95,183 301,260 -206,077

54,560 250,534 -195,974

75,906 303,730 -227,824

91,324 335,005 -243,681

PROGRAM FEES 125036491611 DOG OBEDIENCE 125036491635 PROGRAMS AT SENIOR CENTER 125036491750 MONTHLY MEETINGS 125036491751 SPECIAL EVENTS 125036491752 FUNDRAISING ACTIVITIES 125036491753 CERAMICS CLASS - SENIOR 125036491754 UKETONES 125036491755 CLASSES - SENIOR 125036491756 TRIPS 125036491757 SENIOR/ADULT SPORTS 125036491758 MENS FOLLIES 125036491759 VOLUNTEER RECOGNITION 125036491760 ICE CREAM SOCIAL 125036491761 FOURTH OF JULY 125036491762 GOLF OUTINGS 125036491763 MENS CLUB 125036491764 WOMENS CLUB 125036491765 WOMENS CARD PARTY 125036491766 OCTOBERFEST 125036491767 CHRISTMAS PARTY 125036491768 NEW YEARS EVE PARTY 125036491769 SOCK HOP 125036491770 EXTENDED TRAVEL 125036491771 EXERCISE 125036491772 LINE DANCE 125036491773 TAI CHI 125036491774 JUST LUNCH 125036491775 HUMANITIES 125036491776 CREATIVE WRITING 125036491777 TAP DANCE 125036491778 BINGO & LUNCH 125036491779 COMPUTER CLASSES 125036491780 ART 125036491781 CHORUS 125036491790 ACTIVE ADULT SPEC INTEREST TOTAL PROGRAM FEES

15,268 0 18,374 21,516 13,702 5,716 0 7,057 29,495 0 0 600 0 0 8,276 1,379 8,550 0 1,337 0 914 0 304 10,448 0 816 0 0 0 1,410 0 304 3,300 536 1,467 150,770

17,635 1,438 12,678 12,846 8,732 5,308 390 6,101 20,388 0 0 400 0 0 7,879 365 6,997 661 -126 469 227 0 557 8,776 0 2,604 1,062 0 0 1,647 108 1,223 3,701 441 1,632 124,138

18,027 5,000 17,900 17,780 29,400 6,384 1,050 12,400 40,442 4,080 0 600 250 1,280 10,424 1,670 9,890 450 1,600 3,300 1,275 0 3,900 11,687 0 2,520 2,205 0 0 2,750 3,360 1,200 3,464 925 7,328 222,541

12,844 1,277 9,964 2,489 11,949 4,053 300 9,906 19,811 0 0 200 5 0 6,118 171 3,764 442 0 456 251 0 983 10,287 0 2,734 1,496 0 0 2,055 2,049 382 2,399 336 620 107,341

18,000 3,000 12,000 10,500 12,000 3,066 500 9,714 26,710 0 0 200 150 0 8,000 480 6,114 0 0 4,300 1,015 0 1,200 12,500 0 3,000 2,000 0 0 3,200 2,733 72 2,546 500 2,090 145,590

18,333 5,000 12,225 13,432 22,475 6,912 810 12,400 41,338 1,736 0 600 250 850 10,424 960 9,040 0 0 4,300 1,105 0 3,900 14,000 0 2,806 2,100 0 0 4,512 3,360 1,200 3,520 970 7,928 206,486

TOTAL REVENUE

150,770

124,138

222,541

107,341

145,590

206,486

AccountNum 125035530325 125035530400

UTILITIES 125035540100 125035540105 125035540110 125035540115

AccountDesc M&R-OFFICE EQUIPMENT PHOTOGRAPHY TOTAL CONTRACTUAL

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 125035580110 EMPLOYEE DEVELOPMENT 125035580115 PERSONNEL EXPENSE 125035580120 EDUCATIONAL TRAINING 125035580125 TRAVEL EXPENSE 125035580135 BANK CHARGES TOTAL MISCELLANEOUS TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 125036 - SENIOR PROGRAMS REVENUE

2012 Actual 803 0 25,430

2013 Actual 1,503 0 28,428

16,331 8,794 1,877 2,182 29,184

1/30/2015 8:40 AM

AccountNum EXPENSE

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc

2012 Actual

2013 Actual

Budgeted

PAGE: 49 2014 8 Month To Date

Year End Estimate

2015 Budget

PROGRAM INSTRUCTORS 125036590611 DOG OBEDIENCE 125036590752 FUNDRAISING ACTIVITIES 125036590753 CERAMICS CLASS - SENIOR 125036590754 UKETONES 125036590755 CLASSES - SENIOR 125036590757 SENIOR/ADULT SPORTS 125036590771 EXERCISE 125036590772 LINE DANCE 125036590773 TAI CHI 125036590776 CREATIVE WRITING 125036590777 TAP DANCE 125036590778 BINGO & LUNCH 125036590779 COMPUTER CLASSES 125036590780 ART 125036590781 CHORUS 125036590790 ACTIVE ADULT SPEC INTEREST TOTAL PROGRAM INSTRUCTORS

5,944 300 5,471 0 5,190 0 7,560 0 0 0 2,171 0 0 1,925 1,217 0 29,780

5,651 0 5,561 315 4,073 0 7,186 0 1,478 0 2,145 0 0 1,786 662 0 28,856

5,487 950 5,724 360 4,662 1,200 9,245 0 1,398 0 1,998 0 0 1,858 918 896 34,696

4,741 700 4,419 150 3,828 0 6,576 0 1,425 0 2,609 0 0 1,452 576 0 26,476

5,820 700 3,658 250 3,504 0 8,736 0 1,623 0 2,462 0 0 1,493 650 872 29,768

5,535 800 5,894 360 4,662 1,200 9,373 0 1,440 0 3,289 0 0 1,913 945 1,191 36,603

PROGRAM SUPPLIES AND EQUIPMENT 125036591611 DOG OBEDIENCE 125036591750 MONTHLY MEETINGS 125036591751 SPECIAL EVENTS 125036591752 FUNDRAISING ACTIVITIES 125036591753 CERAMICS CLASS - SENIOR 125036591754 UKETONES 125036591755 CLASSES - SENIOR 125036591756 TRIPS 125036591757 SENIOR/ADULT SPORTS 125036591758 MENS FOLLIES 125036591759 VOLUNTEER RECOGNITION 125036591760 ICE CREAM SOCIAL 125036591761 FOURTH OF JULY 125036591762 GOLF OUTINGS 125036591763 MENS CLUB 125036591764 WOMENS CLUB 125036591765 WOMENS CARD PARTY 125036591766 OCTOBERFEST 125036591767 CHRISTMAS PARTY 125036591768 NEW YEARS EVE PARTY 125036591770 EXTENDED TRAVEL 125036591771 EXERCISE 125036591772 LINE DANCE 125036591774 JUST LUNCH 125036591775 HUMANITIES 125036591776 CREATIVE WRITING 125036591777 TAP DANCE 125036591778 BINGO & LUNCH 125036591779 COMPUTER CLASSES 125036591780 ART 125036591781 CHORUS 125036591790 ACTIVE ADULT SPEC INTEREST TOTAL PROGRAM SUPPLIES

479 9,236 11,873 10,561 0 0 32 1,059 0 52 1,513 0 0 7,330 1,728 4,759 0 659 2,182 839 301 264 0 0 0 0 0 0 270 0 0 0 53,137

381 9,550 5,334 6,272 0 7 292 5,598 0 0 1,258 108 0 7,729 551 4,550 0 644 2,573 193 0 293 0 568 14 0 0 2,118 997 0 63 460 49,552

620 10,630 6,400 16,225 0 338 798 4,160 270 0 1,550 175 690 8,560 1,362 4,660 280 870 2,300 675 0 950 0 1,733 48 0 0 2,670 800 100 0 960 67,824

260 5,031 2,178 4,541 256 0 1,079 2,410 72 0 1,254 46 0 5,700 78 2,623 0 0 0 0 0 201 0 1,128 24 0 37 1,636 0 0 0 116 28,672

620 5,650 4,000 5,820 0 0 700 5,364 0 0 1,254 45 0 7,000 240 2,970 0 0 3,000 520 0 300 0 1,172 0 0 38 2,080 60 0 0 80 40,913

620 6,285 6,355 11,025 0 330 798 7,830 100 0 1,025 55 370 8,560 720 4,310 0 0 2,700 570 0 700 0 1,651 48 0 0 2,580 0 100 0 1,200 57,932

PROGRAM CONTRACTUAL 125036592611 DOG OBEDIENCE 125036592750 MONTHLY MEETINGS 125036592751 SPECIAL EVENTS 125036592752 FUNDRAISING ACTIVITIES 125036592756 TRIPS 125036592757 SENOR/ADULT SPORTS 125036592759 VOLUNTEER RECOGNITION 125036592761 FOURTH OF JULY 125036592763 MENS CLUB 125036592764 WOMENS CLUB PROGRAM 125036592766 OCTOBERFEST 125036592767 CHRISTMAS PARTY

0 2,925 5,173 600 26,864 0 240 0 0 2,650 0 0

0 2,205 3,011 825 13,522 0 0 0 0 3,770 0 0

0 1,901 3,430 0 23,390 0 0 300 200 2,950 500 300

20 2,325 719 0 15,000 0 0 0 0 1,381 0 0

0 1,450 3,000 0 13,500 0 0 0 0 1,700 0 165

0 2,250 2,725 0 20,170 0 0 250 200 2,600 0 300

1/30/2015 8:40 AM

AccountNum 125036592768 125036592771 125036592779 125036592780 125036592790

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc NEW YEARS EVE PARTY EXERCISE COMPUTER CLASSES ART CLASSES ACTIVE ADULT SPEC INTEREST TOTAL PROGRAM CONTRACTUAL

2012 Actual

2013 Actual

PAGE: 50 2014 8 Month To Date 0 0 300 0 340 20,365

Year End Estimate 300 0 0 0 260 20,935

2015 Budget 200 100 800 0 1,940 32,815

0 0 0 0 575 39,027

335 0 0 0 335 24,404

Budgeted 200 100 0 0 2,080 36,631

TOTAL EXPENSE

121,943

102,812

139,151

75,513

91,616

127,349

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

150,770 121,943 28,827

124,138 102,812 21,326

222,541 139,151 83,390

107,341 75,513 31,828

145,590 91,616 53,974

206,486 127,349 79,137

203,013 394,436 -191,423

186,438 359,092 -172,654

317,724 440,411 -122,687

161,901 326,047 -164,146

221,496 395,346 -173,850

297,810 462,354 -164,544

TOTAL SENIOR CENTER REVENUE TOTAL SENIOR CENTER EXPENSE TOTAL SENIOR CENTER NET INCOME

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

Actual 2013 REVENUE Fees and Admissions Rental Income Sales Miscellaneous Program Fees Total Revenue EXPENSE Salaries and Wages Supplies Contractual Utilities Miscellaneous Program Supplies Program Contractual Total Expense NET CENTER INCOME/(LOSS)

1/28/2015 8:32 PM

2,739 9,629 198 (678)

BATTING CAGES CENTER Yr-End Budget Budget Estimate 2014 2014 2015

Increase (Decrease)

700 10,000 50 -

3,000 10,000 50 1,500

2,000 10,250 50 -

(1,000)

11,888

10,750

14,550

12,300

(2,500)

4,201 978 46 1,417 182

4,800 2,275 500 1,660 -

6,125 2,300 1,500 1,725 1,050

6,530 2,300 1,500 1,725 -

405 (1,050)

6,822

9,235

12,700

12,055

(645)

5,065

1,515

1,850

245

(1,605)

(1,500)

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 125539 - BATTING CAGES REVENUE 125539420330

BATTING CAGE TOKEN TOTAL FEES & ADMISSIONS

2012 Actual

2013 Actual

PAGE: 51 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

5,078 5,078

2,739 2,739

3,000 3,000

711 711

700 700

2,000 2,000

3,270 3,270

9,629 9,629

10,000 10,000

9,848 9,848

10,000 10,000

10,250 10,250

91 91

198 198

50 50

96 96

50 50

0 0

1,516 1,516

-678 -678

1,500 1,500

0 0

TOTAL REVENUE

9,955

11,888

14,550

10,655

10,750

12,300

SALARIES & WAGES 125539500101 FULL-TIME WAGES 125539500135 MAINTENANCE LABOR FULL-TIME 125539500999 OVERTIME 125539505101 PART-TIME WAGES 125539505280 CAGE ATTENDANT 125539505285 BAT CAGE MAINTENANCE TOTAL SALARIES & WAGES

0 0 593 0 6,208 0 6,801

0 0 223 0 3,978 0 4,201

0 0 500 0 5,625 0 6,125

0 0 213 0 4,964 0 5,177

0 0 500 0 4,300 0 4,800

0 0 500 0 6,030 0 6,530

0 0 0 1,595 1,339 2,933

0 92 0 885 0 977

50 200 50 2,000 0 2,300

46 60 0 170 0 275

50 200 25 2,000 0 2,275

50 200 50 2,000 0 2,300

0 0 215 75 0 338 0 628

0 0 0 0 0 46 0 46

500 0 500 0 0 500 0 1,500

0 0 0 0 0 0 0 0

0 0 0 0 0 500 0 500

500 0 500 0 0 500 0 1,500

1,746 0 1,746

1,417 0 1,417

1,725 0 1,725

1,277 0 1,277

1,660 0 1,660

1,725 0 1,725

MISCELLANEOUS 125539580999 OTHER MISCELLANEOUS EXPENSE TOTAL MISCELLANEOUS

0 0

PROGRAM SUPPLIES 125539591137 BATTING CAGE CLASSES TOTAL PROGRAM SUPPLIES

0 0

1,188

182

1,050

RENTAL INCOME 125539430210 BATTING CAGE RENTALS TOTAL RENTAL INCOME SALES 125539440105

VENDING TOTAL SALES

MISCELLANEOUS 125539480120 CASH OVER/SHORT TOTAL MISCELLANEOUS PROGRAM FEES 125539491137 BATTING CAGE CLASSES TOTAL PROGRAM FEES

EXPENSE

SUPPLIES 125539520100 125539520165 125539520190 125539520220 125539520245

OFFICE SUPPLIES UNIFORMS FIRST AID SUPPLIES FACILITY SUPPLIES MATERIALS & SUPPLIES, NEC TOTAL SUPPLIES

CONTRACTUAL 125539530100 ADVERTISING 125539530160 POSTAGE 125539530205 PRINTING 125539530207 MARKETING SERVICES 125539530310 M&R-VANDALISM 125539530340 M&R-BATTING CAGE EQUIP 125539530400 PHOTOGRAPHY TOTAL CONTRACTUAL UTILITIES 125539540100 125539540110

ELECTRICITY PHONE TOTAL UTILITIES

PROGRAM CONTRACTUAL 125539592137 BATTING CAGE CLASSES

1/30/2015 8:40 AM

AccountNum

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc TOTAL PROGRAM CONTRACTUAL

2012 Actual 1,188

2013 Actual 182

Budgeted 1,050

PAGE: 52 2014 8 Month To Date

Year End Estimate

2015 Budget

TOTAL EXPENSE

13,296

6,822

12,700

6,729

9,235

12,055

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

9,955 13,296 -3,341

11,888 6,822 5,065

14,550 12,700 1,850

10,655 6,729 3,925

10,750 9,235 1,515

12,300 12,055 245

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion) RECREATION CAPITAL CENTER Yr-End Estimate Budget Budget 2014 2014 2015

Actual 2013 REVENUE Bond Proceeds Grants and Donations Intergovernmental Revenue Miscellaneous Total Revenue EXPENSE Contractual Debt Service Miscellaneous Capital Expenditures Total Expense NET CENTER INCOME/(LOSS)

1/28/2015 8:33 PM

Increase (Decrease)

107,790

2,625

107,790

2,625

(107,790)

(2,625)

100

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 126538 - CAPITAL OUTLAY REVENUE

2012 Actual

2013 Actual

PAGE: 54 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

GRANTS & DONATIONS 126538470120 INTERGOVERNMENTAL REVENUE 126538480999 MISCELLANEOUS REVENUE 126538530245 PROFESSIONAL SERVICES TOTAL GRANTS & DONATIONS

0 0 0 0

MISCELLANEOUS 126538480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS

0 0

CONTRACTUAL 126538530245 PROFESSIONAL SERVICES TOTAL CONTRACTUAL

0 0

DEBT SERVICE 126538570105 BOND INTEREST TOTAL DEBT SERVICE

0 0

CAP-PARK SITES 126538600000 GROUNDS TOTAL CAP-PARK SITES

0 0

CAP-EQUIPMENT 126538610000 MACHINERY & MECHNICAL EQUIP 126538610010 VEHICLES 126538610020 PROGRAM EQUIPMENT TOTAL CAP-EQUIPMENT

0 0 0 0

75,825 5,353 0 81,178

0 0 0 0

0 325 0 325

0 0 0 0

CAP-ADMINISTRATION 126538620000 COMPUTER ACQUISITION TOTAL CAP-ADMINISTRATION

0 0

FACILITIES-ALL LAND ACQUISITION LAND IMPROVEMENTS TOTAL OTHER

0 0 0 0

26,612 0 0 26,612

0 0 0 0

2,300 0 0 2,300

0 0 0 0

TOTAL EXPENSE

107,790

2,625

TOTAL REVENUE TOTAL EXPENSE NET INCOME

0 0 0

0 107,790 -107,790

0 0 0

0 2,625 -2,625

0 0 0

7,511,941 7,522,428 -10,487

8,023,679 7,811,216 212,463

8,978,364 8,220,650 757,714

8,223,630 6,096,387 2,127,243

9,097,416 7,962,399 1,135,017

9,581,900 9,031,179 550,721

TOTAL REVENUE EXPENSE

OTHER 126538760000 126538760020 126538760030

TOTAL REC FUND REVENUE TOTAL REC FUND EXPENSE TOTAL REC FUND NET INCOME

101

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 112,838

REVENUE General Revenue Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income Total General Revenues

MUSEUM TAXING FUND Yr-End Budget Budget Estimate 2014 2014 2015 $ 141,765 $ 141,765 $ 153,703

Increase (Decrease)

61,071 354 61,425

60,966 500 61,466

62,210 500 62,710

1,244 1,244

1,300

8,753

1,156

1,490

334

Program Revenue

244,427

250,594

232,197

275,657

43,460

TOTAL FUND REVENUE

307,152

320,813

294,819

339,857

45,038

80,201 15,262 7,786 24,065 10,053 -

87,419 16,815 8,162 32,252 12,660 -

92,890 16,762 8,183 26,420 10,440 215

115,613 37,418 8,187 18,960 13,560 215

22,723 20,656 4 (7,460) 3,120 -

Program Expense Program Instructors Program Supplies Program Contractual

111,963 17,305 11,590

126,444 12,047 13,076

111,003 12,119 13,260

115,661 14,438 13,521

4,658 2,319 261

TOTAL FUND EXPENSE

278,225

308,875

291,292

337,573

46,281

28,927

11,938

3,527

2,284

Grants and Donations

EXPENSE General Government Salaries Expense Benefits Supplies Contractual Utilities Miscellaneous

NET FUND INCOME/(LOSS) ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 8:38 PM

141,765

50.95%

153,703

49.76%

145,292

49.88%

(1,243)

155,987

46.21%

102

1/30/2015 8:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 124532 - NATURE CENTER OPERATIONS REVENUE PROPERTY TAXES 124532400135 PROPERTY TAXES - MUSEUM 124532400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

2012 Actual

2013 Actual

PAGE: 44 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

59,058 700 59,757

61,071 354 61,425

60,966 500 61,466

59,953 615 60,569

60,966 500 61,466

62,210 500 62,710

0 0

8,033 8,033

0 0

TOTAL REVENUE

59,757

61,425

61,466

68,601

69,499

62,710

SALARIES & WAGES 124532500101 FULL-TIME WAGES 124532500185 NATURE CENTER SUPERVISOR 124532505101 PART-TIME WAGES 124532505125 MAINTENANCE LABOR PART-TIME 124532505165 ATTENDANT 124532505170 NATURALIST TOTAL SALARIES & WAGES

47,333 0 0 0 19,215 14,663 81,211

49,225 0 0 0 20,425 10,550 80,201

50,919 0 0 0 29,611 12,360 92,890

40,433 0 0 0 25,324 7,722 73,480

50,919 0 0 0 26,500 10,000 87,419

85,134 0 0 0 29,957 522 115,613

13,225 789 235 52 14,302

14,163 804 242 53 15,262

15,522 900 270 70 16,762

12,902 688 241 53 13,885

15,600 850 295 70 16,815

34,782 1,886 600 150 37,418

502 251 551 6,306 71 0 7,681

136 125 241 7,285 0 0 7,786

1,000 256 500 6,015 177 0 7,948

265 519 157 7,598 100 0 8,638

500 400 400 6,450 177 0 7,927

1,000 260 500 6,015 177 0 7,952

132 0 563 0 0 1,634 2,332 7,644 0 2,012 14,316

357 0 0 13 0 794 6,397 8,357 0 2,948 18,865

540 400 0 200 0 1,000 9,500 500 0 2,130 14,270

246 90 0 0 0 5,692 663 722 0 1,867 9,278

540 400 0 200 0 6,692 9,500 1,000 0 1,770 20,102

540 400 0 200 0 2,500 6,250 2,000 0 1,770 13,660

4,633 1,227 895 1,194 7,948

5,206 1,607 1,248 1,992 10,053

4,830 1,980 1,540 2,090 10,440

4,816 1,681 1,345 859 8,700

6,880 2,130 1,300 2,350 12,660

7,300 2,130 1,600 2,530 13,560

0 0 0

215 0 215

0 0 0

215 0 215

125,458

132,167

142,525

113,982

144,923

188,418

59,757 125,458 -65,701

61,425 132,167 -70,742

61,466 142,525 -81,059

68,601 113,982 -45,381

69,499 144,923 -75,424

62,710 188,418 -125,708

960 495 1,455

250 1,050 1,300

525 631 1,156

116 612 728

120 600 720

525 965 1,490

GRANTS & DONATIONS 124532470105 GRANTS/SPONSORSHIPS TOTAL GRANTS & DONATIONS

EXPENSE

BENEFITS 124532510100 124532510105 124532510110 124532510115 SUPPLIES 124532520145 124532520190 124532520210 124532520245 124532520255 124532520999

EMPLOYEE MEDICAL INSURANCE EMPLOYEE DENTAL INSURANCE EMPLOYEE VISION INSURANCE EMPLOYEE LIFE INSURANCE TOTAL BENEFITS JANITORIAL SUPPLIES FIRST AID SUPPLIES PROGRAM SUPPLIES MATERIALS & SUPPLIES, NEC BOOKS & PUBLICATIONS OTHER SUPPLIES TOTAL SUPPLIES

CONTRACTUAL 124532530105 DATA PROCESSING 124532530135 REFUSE DISPOSAL 124532530207 MARKETING SERVICES 124532530215 PEST CONTROL 124532530255 CONTRACTUAL SERVICE, NEC 124532530275 M&R-MACHINERY & EQUIPMENT 124532530280 M&R-FACILITIES 124532530285 M&R-GROUNDS 124532530310 M&R-VANDALISM 124532530335 M&R-FIRE & SAFETY SERVICES TOTAL CONTRACTUAL UTILITIES 124532540100 124532540105 124532540110 124532540115

ELECTRICITY NATURAL GAS PHONE WATER TOTAL UTILITIES

MISCELLANEOUS 124532580110 EMPLOYEE DEVELOPMENT 124532580120 EDUCATIONAL TRAINING TOTAL MISCELLANEOUS TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS 124533 - PRAIRIE REVENUE GRANTS & DONATIONS 124533470100 DONATIONS 124533470110 FUNDRAISING TOTAL GRANTS & DONATIONS

103

1/30/2015 8:40 AM

AccountNum

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc TOTAL REVENUES

2012 Actual

2013 Actual

PAGE: 45 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

1,455

1,300

1,156

728

720

1,490

MATERIAL & SUPPLIES - PRAIRIE TOTAL SUPPLIES

0 0

235 235

0 0

235 235

CONTRACTUAL 124533530265 CONTRACT SERVICES - PRAIRIE TOTAL CONTRACTUAL

0 0

5,200 5,200

12,150 12,150

6,307 6,307

12,150 12,150

5,300 5,300

CAP-NATURE CENTER 124533690000 PRAIRIE TOTAL CAP-NATURE CENTER

0 0

5,200

12,385

6,307

12,385

5,535

1,455 0 1,455

1,300 5,200 -3,900

1,156 12,385 -11,229

728 6,307 -5,579

720 12,385 -11,665

1,490 5,535 -4,045

15,050 4,365 1,965 61,911 88,484 2,047 4,285 0 -107 39,092 0 217,093

13,523 5,798 1,631 33,449 102,111 423 3,050 0 54,767 29,675 0 244,427

15,125 5,008 2,672 31,931 39,933 2,086 4,510 46,086 47,656 37,190 0 232,197

10,622 3,526 3,503 44,725 78,121 926 3,469 0 59,508 48,649 700 253,749

15,125 4,600 3,200 41,500 31,163 600 3,300 45,382 57,000 48,724 0 250,594

18,755 8,508 3,497 45,589 39,356 1,886 7,360 48,480 57,194 45,032 0 275,657

217,093

244,427

232,197

253,749

250,594

275,657

PROGRAM INSTRUCTORS 124534590700 NATURE CENTER B-DAY PARTY 124534590701 GROUP PROGRAMS 124534590702 NATURE CLASSES 124534590703 NATURE PROGRAMS 124534590704 NATURE CAMP - YOUNGERS 124534590705 NATURE TRIPS 124534590706 NATURE CENTER SPECIAL EVENTS 124534590707 NATURE CAMP - OLDERS 124534590708 NATURE PRESCHOOL 124534590709 NATURES ROAD CREW 124534590710 HAUNTED PRAIRIE - WAGES TOTAL PROGRAM INSTRUCTORS

8,441 2,567 606 31,552 33,840 188 1,518 0 0 15,957 0 94,668

6,679 3,418 267 19,826 37,995 72 1,183 0 29,823 12,700 0 111,963

7,583 3,670 1,127 17,952 17,755 575 1,188 18,627 25,561 16,965 0 111,003

5,617 2,477 224 22,280 23,354 216 1,112 17,940 25,741 21,001 0 119,961

7,583 3,000 600 22,000 23,354 100 1,180 18,627 29,000 21,000 0 126,444

7,479 1,798 654 15,175 16,735 200 1,017 19,647 29,094 23,863 0 115,661

PROGRAM SUPPLIES AND EQUIPMENT 124534591700 NATURE CENTER B-DAY PARTY 124534591701 GROUP PROGRAMS 124534591702 NATURE CLASSES 124534591703 NATURE PROGRAMS 124534591704 NATURE CAMP - YOUNGERS 124534591705 NATURE TRIPS 124534591706 NATURE CENTER SPECIAL EVENTS 124534591707 NATURE CAMP - OLDERS 124534591708 NATURE PRESCHOOL 124534591709 NATURES ROAD CREW 124534591710 HAUNTED PRAIRIE - SUPPLIES TOTAL PROGRAM SUPPLIES

395 243 464 2,986 4,154 157 1,488 0 308 3,125 0 13,320

253 107 279 1,356 5,391 0 1,241 0 6,264 2,415 0 17,305

700 200 320 800 1,922 210 1,675 2,334 2,108 1,850 0 12,119

433 81 1,497 2,754 2,585 0 1,808 2,082 2,385 2,858 0 16,482

600 100 825 1,800 1,972 100 1,000 1,500 2,300 1,850 0 12,047

700 200 600 2,150 2,223 50 1,750 2,590 2,139 2,036 0 14,438

EXPENSE SUPPLIES 124533520250

TOTAL EXPENSE TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

124534 - NATURE PROGRAMS REVENUE PROGRAM FEES 124534491700 NATURE CENTER B-DAY PARTY 124534491701 GROUP PROGRAMS 124534491702 NATURE CLASSES 124534491703 NATURE PROGRAMS 124534491704 NATURE CAMP - YOUNGERS 124534491705 NATURE TRIPS 124534491706 NATURE CENTER SPECIAL EVENTS 124534491707 NATURE CAMP - OLDERS 124534491708 NATURE PRESCHOOL 124534491709 NATURES ROAD CREW 124534491710 HAUNTED PRAIRIE TOTAL PROGRAM FEES TOTAL REVENUE EXPENSE

PROGRAM CONTRACTUAL

104

1/30/2015 8:40 AM

AccountNum 124534592700 124534592702 124534592704 124534592705 124534592706 124534592707 124534592708 124534592709 124534592710

PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountDesc NATURE CENTER BIRTHDAY PARTIES NATURE CLASSES NATURE CAMP - YOUNGERS NATURE TRIPS NATURE CENTER SPECIAL EVENTS NATURE CAMP - OLDERS NATURE PRESCHOOL NATURES ROAD CREW HAUNTED PRAIRIE - CONTRACTUAL TOTAL PROGRAM CONTRACTUAL

2012 Actual

2013 Actual

Budgeted

PAGE: 46 2014 8 Month To Date

Year End Estimate

2015 Budget

0 0 3,576 717 2,545 0 0 3,047 0 9,886

0 440 5,318 0 2,870 0 0 2,962 0 11,590

0 0 3,180 660 2,605 3,625 0 3,190 0 13,260

22 0 2,407 375 2,870 3,523 0 4,454 0 13,651

0 0 2,305 200 2,950 3,475 0 4,146 0 13,076

0 0 2,995 660 2,980 3,391 0 3,495 0 13,521

TOTAL EXPENSE

117,875

140,858

136,382

150,094

151,567

143,620

TOTAL REVENUE TOTAL EXPENSE NET INCOME

217,093 117,875 99,218

244,427 140,858 103,569

232,197 136,382 95,815

253,749 150,094 103,655

250,594 151,567 99,027

275,657 143,620 132,037

TOTAL NATURE CENTER REVENUE TOTAL NATURE CENTER EXPENSE TOTAL NATURE CENTER NET INCOME

278,306 243,333 34,973

307,152 278,225 28,927

294,819 291,292 3,527

323,078 270,383 52,695

320,813 308,875 11,938

339,857 337,573 2,284

105

Park Ridge Recreation and Park District SUMMARY - GENERAL FUND 2015 Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 109,835

SPECIAL RECREATION TAXING FUND Yr-End Estimate Budget Budget 2014 2014 2015 $ 88,412 $ 88,412 $ 176,380

Increase (Decrease)

REVENUE Tax Receipts, Current Tax Receipts, Prior Yrs. Interest Income

475,755 1,895 -

476,280 3,000 -

476,280 2,000 -

486,000 2,000 -

9,720 -

TOTAL FUND REVENUE

477,650

479,280

478,280

488,000

9,720

EXPENSE General Government Salaries Contractual Miscellaneous Capital Expenditures

292,024 207,049

291,312

298,485

303,400

4,915

100,000

193,515

TOTAL FUND EXPENSE

499,073

391,312

492,000

496,915

4,915

NET FUND INCOME/(LOSS)

(21,423)

87,968

(13,720)

ENDING FUND BALANCE Fund Balance Retention Level as a Percentage of Operating Expenses

1/28/2015 8:43 PM

88,412

17.72%

176,380

45.07%

74,692

15.18%

(8,915) $

4,805

167,465

33.70%

106

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PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 126005 - SPECIAL RECREATION REVENUE

2012 Actual

2013 Actual

PAGE: 53 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

PROPERTY TAXES 126005400145 PROPERTY TAXES - SPECIAL REC 126005400160 PRIOR YEAR TAX RECEIPTS TOTAL PROPERTY TAXES

316,809 4,154 320,963

475,755 1,895 477,650

476,280 2,000 478,280

468,367 4,752 473,119

476,280 3,000 479,280

486,000 2,000 488,000

TOTAL REVENUE

320,963

477,650

478,280

473,119

479,280

488,000

15,913 0 233,167 25,787 274,867

16,917 0 241,063 34,045 292,024

12,000 0 256,485 30,000 298,485

13,832 0 185,484 28,036 227,352

14,000 0 247,312 30,000 291,312

14,400 0 254,000 35,000 303,400

0 0

117,095 117,095

0 0

25,770 25,770

89,954 89,954

193,515 193,515

14,465 14,465

100,000 100,000

193,515 193,515

TOTAL EXPENSE

300,637

499,073

492,000

241,817

391,312

496,915

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

320,963 300,637 20,326

477,650 499,073 -21,423

478,280 492,000 -13,720

473,119 241,817 231,302

479,280 391,312 87,968

488,000 496,915 -8,915

EXPENSE CONTRACTUAL 126005530180 PORTABLE TOILET RENTAL 126005530245 PROFESSIONAL SERVICES 126005530250 MNASR CONTRIBUTION 126005530450 MNASR SPECIALISTS TOTAL CONTRACTUAL CAP-EQUIPMENT 126005610000 MACHINERY & MECHNICAL EQUIP TOTAL CAP-EQUIPMENT OTHER 126005760000

FACILITIES-ALL TOTAL OTHER

107

Park Ridge Recreation and Park District SUMMARY - CAPITAL FUND (BONDS) Final Budget Report (unaudited for discussion)

BEGINNING FUND BALANCE

Actual 2013 $ 4,040,133

CAPITAL PROJECTS Yr-End Budget Budget Estimate 2014 2014 2015 $ 4,929,791 $ 4,929,791 $ 9,145,044

REVENUE Interest Income Bond Proceeds Grants and Donations Miscellaneous Revenue

25,029 11,625,000 10,000 451,143

35,000 7,745,000 210,028 90,643

18,000 7,670,000 35,000

1,075,000 35,000

TOTAL FUND REVENUE

12,111,172

8,080,671

7,723,000

1,128,000

314,082 6

100,000 -

750

EXPENSE Contractual Miscellaneous

18,000

Increase (Decrease)

(7,670,000) (7,670,000)

New 2015 Capital Expenditures* Carryforward prior year projects (including Youth Campus)* Capital Expenditures

11,652,426

4,765,418

12,839,338

6,230,479 7,949,248

(4,890,090)

TOTAL FUND EXPENSE

11,966,514

4,865,418

12,840,088

7,949,998

(4,890,090)

NET FUND INCOME/(LOSS)

144,658

3,215,253

(5,117,088)

(6,821,998)

(2,779,910)

Transfer In

745,000

1,000,000

ENDING FUND BALANCE

1,718,770

$ 4,929,791

9,145,044

670,000 $

482,703

(670,000) $ 2,323,046

*Detail can be found in Appendix A

1/30/2015 8:59 AM

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PARK RIDGE RECREATION AND PARK DISTRICT 2015 FINAL BUDGET

AccountNum AccountDesc 266538 - CAPITAL OUTLAY REVENUE INTEREST 266538410000

INVESTMENT INCOME TOTAL INTEREST

2012 Actual

2013 Actual

PAGE: 55 2014 8 Month To Date

Budgeted

Year End Estimate

2015 Budget

8,654 8,654

25,029 25,029

18,000 18,000

32,167 32,167

35,000 35,000

18,000 18,000

0 0

11,625,000 11,625,000

7,670,000 7,670,000

7,745,000 7,745,000

0 0

1,154,334 1,154,334

745,000 745,000

0 0

GRANTS & DONATIONS 266538470105 GRANTS/SPONSORSHIPS 266538470115 PR PARKS FOUNDATION TOTAL GRANTS & DONATIONS

0 0 0

0 10,000 10,000

0 0 0

10,028 0 10,028

210,028 0 210,028

1,075,000 0 1,075,000

MISCELLANEOUS 266538480190 RESERVE ACCOUNT REVENUE 266538480999 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS

36,551 68,047 104,598

51,686 399,457 451,143

35,000 0 35,000

0 55,643 55,643

35,000 55,643 90,643

35,000 0 35,000

1,267,586

12,856,172

7,723,000

7,842,839

8,080,671

1,128,000

168,018 168,018

314,082 314,082

0 0

94,089 94,089

350,000 350,000

0 0

MISCELLANEOUS 266538580135 BANK CHARGES TOTAL MISCELLANEOUS

0 0

6 6

750 750

0 0

750 750

CAP-PARK SITES 266538600000 GROUNDS TOTAL CAP-PARK SITES

18,299 18,299

298,338 298,338

496,588 496,588

249,830 249,830

325,000 325,000

150,666 150,666

CAP-EQUIPMENT 266538610000 MACHINERY & MECHNICAL EQUIP 266538610010 VEHICLES 266538610020 PROGRAM EQUIPMENT TOTAL CAP-EQUIPMENT

135,006 97,393 183,700 416,098

60,707 125,735 268,974 455,417

123,360 77,970 63,300 264,630

16,235 18,023 53,591 87,849

123,360 77,970 55,000 256,330

0 119,170 145,643 264,813

CAP-ADMINISTRATION 266538620000 COMPUTER ACQUISITION TOTAL CAP-ADMINISTRATION

214,070 214,070

81,848 81,848

42,378 42,378

16,053 16,053

30,000 30,000

427,196 427,196

890,558 0 0 890,558

4,513,788 6,303,035 0 10,816,823

12,035,742 0 0 12,035,742

4,249,195 0 0 4,249,195

3,904,088 0 0 3,904,088

7,106,573 0 0 7,106,573

TOTAL EXPENSE

1,707,043

11,966,514

12,840,088

4,697,016

4,865,418

7,949,998

TOTAL REVENUE TOTAL EXPENSE NET INCOME/LOSS

1,267,586 1,707,043 -439,456

12,856,172 11,966,514 889,659

7,723,000 12,840,088 -5,117,088

7,842,839 4,697,016 3,145,823

8,080,671 4,865,418 3,215,253

1,128,000 7,949,998 -6,821,998

BOND PROCEEDS 266538450100 BOND PROCEEDS TOTAL BOND PROCEEDS INTERFUND TRANSFERS 266538460100 TRANSFERS (IN) TOTAL INTERFUND TRANSFERS

TOTAL REVENUE EXPENSE CONTRACTUAL 266538530245 PROFESSIONAL SERVICES TOTAL CONTRACTUAL

OTHER 266538760000 266538760020 266538760030

FACILITIES-ALL LAND ACQUISITION LAND IMPROVEMENTS TOTAL OTHER

109

Appendix A CAPITAL IMPROVEMENT PLAN Fiscal Year 2015

Overview In this section is a summary of the Park Ridge Recreation and Park Districtâ&#x20AC;&#x2122;s Capital Improvement Plan. The 2015 Capital Improvement Budget is based upon the fund balance available and the capital needs of the District identified and discussed at several Board Meetings, and approved by voter referendum in April 2013. In 2013, the District issued a total of $11,625,000 of bonds, $3,460,000 General Obligation Limited Tax bonds to fund the Centennial pool project, $2,115,000 General Obligation Taxable Referendum Park bonds and $6,050,000 General Obligation Referendum Park bonds to fund the Youth Campus project approved by voter referendum. In 2014, the District issued a total of $7,745,000 of bonds, $2,720,000 General Obligation Limited Tax bonds to finance the Centennial pool project and $5,025,000 General Obligation Referendum Park bonds to finance the Youth Campus project. In addition to issuing bonds, at fiscal year-end 2012 and 2013, the District transferred a total of $1,154,334 and $745,000 respectively from the General and Recreation Funds to the Capital Projects Fund. In 2014, the District anticipates transferring approximately $1,000,000 from the General and Recreation Funds to the Capital Projects Fund to finance capital improvements. The attached 2015 Capital Improvements list details the projects for 2015 presented in the capital fund budget. The Capital Improvements List identifies a total of $8,143,514 in projects scheduled in 2015. Of this amount, $6,230,479 is being carried over from 2014 projects that were not completed by the end of 2014, including $6,117,573 for the Youth Campus project. The 2015 Budget includes $1,719,520 for new projects and funding for $193,515 in projects which will come from the Special Recreation Taxing Fund in order to upgrade various facilities to become ADA compliant. There is a detailed purchasing procedure for all expenditures which includes sealed bids for items over $20,000. All proposed expenditures over $20,000 are approved in advance by the Board.

110

Appendix A

PROJECT/IMPROVEMENT

PARK

CENTENNIAL PARK (Community Center) CC - Replacement of fitness equipment CC - Office Renovations CC - PA System

Total 2015

70,000 40,000 30,000

COMPUTER SYSTEM

HINKLEY PARK

New Recreation Software Microsoft Exchange E-mail - Migration to Office 365 (Cloud-based) Finance Server Migration Wireless Infrastructure Expansion VPN Expansion Intranet Network Cabling Network Redundancy - HP Server + SAN Infrastructure

125,000 40,000 5,000 26,000 20,000 20,000 20,000 95,000

Restroom Building

350,000

(Garage) Ford F-250 Pickup Truck w/plow - #11 2006 Ford F350 - #60 2006 Ford F350 w/ liftgate - #61

38,170 38,000 43,000

(Leisure Center) Toshiba E-Studio 3530 Copier Toshiba E-Studio 603T Copier Renovations Heating System / Boiler Replacement

13,500 13,500 200,000 124,000

MAINE PARK

(Nature Center) Roof Museum Grant Improvements

30,000 225,000

OAKTON PARK (Batting Cages ) Batting Cages

17,600

Site Plan

20,000

Playstructure Basketball Court - Replace Asphalt

65,000 30,000

Miscellaneous Energy Efficient Lights

750 20,000

(Grounds) SOUTHWEST PARK

MISCELLANEOUS

TOTAL NEW PROJECTS CARRYOVER PROJECTS APPROPRIATED IN 2014 YOUTH CAMPUS Youth Campus Project CENTENNIAL PARK (Community Center) Replacement of fitness equipment COMPUTER SYSTEM Technology Plan MISCELLANEOUS Misc-Park Signs

PROPOSED ADA CAPITAL SPECIAL REC FUNDING

1,719,520

6,117,573 18,643 76,196 18,066

TOTAL CARRYOVER PROJECTS

6,230,479

TOTAL CAPITAL FUND PROJECTS

7,949,999

TOTAL ADA CAPITAL 2015 GRAND TOTAL ALL ASSETS

193,515 8,143,514

111

Appendix B GLOSSARY Active Network/Class

Company that provides proprietary software that the District uses for its registration, membership, point of sale, league and facility scheduling and Internet registration systems system.

Annual Budget

A plan proposed by the Park District Board of Commissioners for raising and expending monies for the recreation interests of its residents.

Appropriation

This is an authorization made by the Board of Commissioners which permits the Park District to incur obligations and to make expenditures of resources. Appropriations are made for fixed amounts and are usually granted for a one-year period.

Assessed Valuation

Basis for determining property tax. Assessed valuation determines the value of real (land & buildings) property. Real property is appraised at 100% of the fair market value and the assessed value may not exceed 1/3 of the appraised value.

Board of Commissioners

Bond

Independent board of seven individuals elected at large by the residents of the Park Ridge Recreation and Park District. A written promise to pay (debt) a specified sum of money, (called principal) at a specified maturity date along with periodic interest paid at a specified percentage of the outstanding principal (interest rate). They typically are used for long-term debt. General Obligation bonds: Pledged government bond issues backed by a municipalityâ&#x20AC;&#x2122;s full faith and credit. Revenue Bonds: Bonds whose principal and interest are payable exclusively from the earnings of a public enterprise or project. Alternate Revenue Source Bonds: Bonds secured by a pledge of both a primary source of revenue for payment of debt service (i.e., a utility or revenue-producing enterprise) and of an unlimited rate and amount ad valorem tax levy in the event of a shortfall in the primary source.

112

Appendix B GLOSSARY (continued) Budget

Budget and Appropriation Ordinance

The financial plan for a specified period of time for the operation of a program or organization, or for the completion of a given project.

The ordinance adopted by the Board of Commissioners establishing the budget and legal authority to obligate and expend resources.

Budget Message

Included in the opening section of the budget, the District Directorâ&#x20AC;&#x2122;s Letter of Transmittal provides the Board of Commissioners with a general summary of important issues.

CAFR

Comprehensive Annual Financial Report

Capital Improvements

A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of physical facilities, buildings, structures, fixed equipment, and landscaping.

Committee of the Whole

Board of Commissioners Committee consisting of all the Board members and chaired by the Board President. No action can be taken at a Committee of the Whole meeting.

Fund

Fiscal and accounting tool with a self-balancing set of accounts to record revenue and expenditures.

Harris/MSI Computers

Company that provides proprietary software that the District uses for its general ledger accounting system.

IAPD

Illinois Association of Park Districts is a state wide organization of park districts that ensures the quality of life through education, research and advocacy.

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 Park and Recreation Association is a state wide organization of park and recreation professionals that advocates the lifetime benefits of parks, recreation and conservation.

113

Appendix B GLOSSARY (continued)

ISI

Ice Skating Institute

MNASR

Maine Niles Association for Special Recreation, an association of seven park districts and villages that pool resources in order to serve the recreation needs of adults and children with disabilities.

NRPA

National Park and Recreation Association is an organization of citizen boards and professionals interested in the parks and recreation operations in the United States.

PDRMA

Park District Risk Management Association, an association of 141 park districts that pool resources in order to maximize the safe working and playing conditions of the parks while managing the risk of recreation activities.

Tax Levy

The amount the Park District requests from the property owners, both commercial and residential, to fund the recreation activities of the community.

Tax Rates

The rate derived from dividing the tax levy by the EAV. The tax rate for all funds is combined and multiplied times the equalized assessed valuation of each real estate parcel to arrive at the taxes owed on each parcel. Amounts are billed semiannually.

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116

117

118

119

120

121

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