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City Council Packet 2020 10-27-20
AGENDA CITY COUNCIL MEETING Tuesday, October 27, 2020 7:00 p.m. City Hall Council Chambers 800 Game Farm Road, Yorkville, IL Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Ken Koch Jackie Milschewski Chris Funkhouser Seaver Tarulis Dan Transier Arden Joe Plocher Joel Frieders Jason Peterson Establishment of Quorum: Amendments to Agenda: Presentations: 1. Fiscal Year 2020 Audit Report Public Hearings: Citizen Comments on Agenda Items: Consent Agenda: 1. Minutes of the Regular City Council – October 13, 2020 2. Bill Payments for Approval $ 754,830.76 (vendors) $ 312,643.74 (payroll period ending 10/16/20) $ 1,067,474.50 (total) 3. ADM 2020-59 Treasurer’s Report for September 2020 4. ADM 2020-63 Resolution Authorizing the Closure of the Illinois Funds Motor Fuel Tax Account – authorize the Mayor and City Clerk to execute Mayor’s Report: 1. CC 2020-79 Poppy Days Proclamation 2. CC 2020-80 Appointment of Freedom of Information Officer – Nicole Collum 3. PW 2020-63 ITEP Applications United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us REVISED 10-23-20 @ 3:40 PM Additional agenda item added. Mayor’s Report Item #5 City Council Agenda October 27, 2020 Page 2 Mayor’s Report (cont’d): 5. CC 2020-83 651 Prairie Pointe Acquisition a. Ordinance Authorizing the Second Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2020 and Ending on April 30, 2021 b. Ordinance Approving a Contract for the Purchase and Sale of Real Estate (651 Prairie Pointe Drive) Public Works Committee Report: 1. PW 2020-58 Resolution Authorizing the Purchase of Two Vehicles from Bob Ridings Ford, Taylorville, Illinois in the Amount Not to Exceed $102,568. 2. PW 2020-59 Gas-N-Wash Public Improvement Acceptance 3. PW 2020-60 Kendall Marketplace Single Family Residential Improvement Acceptance 4. PW 2020-61 2021 Road to Better Roads Engineering Agreement 5. PW 2020-62 Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement Economic Development Committee Report: Public Safety Committee Report: Administration Committee Report: 1. ADM 2020-56 Tax Levy Estimate 2. ADM 2020-61 Annual Treasurer’s Report 3. ADM 2020-62 City Liability Insurance and Workman’s Comp Insurance Renewal Park Board: Planning and Zoning Commission: City Council Report: City Clerk’s Report: Community and Liaison Report: Staff Report: Mayor’s Report (cont’d): 4. CC 2020-81 FY 21 Budget Update Presentations (cont’d): 2. CC 2020-82 Water Study Additional Business: Citizen Comments: City Council Agenda October 27, 2020 Page 3 Executive Session: 1. For litigation, when an action against, affecting, or on behalf of the particular public body has been filed and is pending before a court or administrative tribunal, or when the public body finds that an action is probable or imminent. 2. For the purchase or lease of real property for the use of the public body. Adjournment: COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: November 18, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Funkhouser Finance Library Vice-Chairman: Alderman Transier Administration Committee: Alderman Plocher Committee: Alderman Peterson ECONOMIC DEVELOPMENT: November 3, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Milschewski Community Development Planning & Zoning Commission Vice-Chairman: Alderman Peterson Building Safety & Zoning Kendall Co. Plan Commission Committee: Alderman Koch Committee: Alderman Frieders PUBLIC SAFETY: November 5, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Tarulis Police School District Vice-Chairman: Alderman Frieders Committee: Alderman Milschewski Committee: Alderman Transier PUBLIC WORKS: November 17, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Plocher Public Works Park Board Vice-Chairman: Alderman Koch Engineering YBSD Committee: Alderman Funkhouser Parks and Recreation Committee: Alderman Tarulis AGENDA CITY COUNCIL MEETING Tuesday, October 27, 2020 7:00 p.m. City Hall Council Chambers 800 Game Farm Road, Yorkville, IL Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Ken Koch Jackie Milschewski Chris Funkhouser Seaver Tarulis Dan Transier Arden Joe Plocher Joel Frieders Jason Peterson Establishment of Quorum: Amendments to Agenda: Presentations: 1. Fiscal Year 2020 Audit Report Public Hearings: Citizen Comments on Agenda Items: Consent Agenda: 1. Minutes of the Regular City Council – October 13, 2020 2. Bill Payments for Approval $ 754,830.76 (vendors) $ 312,643.74 (payroll period ending 10/16/20) $ 1,067,474.50 (total) 3. ADM 2020-59 Treasurer’s Report for September 2020 4. ADM 2020-63 Resolution Authorizing the Closure of the Illinois Funds Motor Fuel Tax Account – authorize the Mayor and City Clerk to execute Mayor’s Report: 1. CC 2020-79 Poppy Days Proclamation 2. CC 2020-80 Appointment of Freedom of Information Officer – Nicole Collum 3. PW 2020-63 ITEP Applications United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us City Council Agenda October 27, 2020 Page 2 Public Works Committee Report: 1. PW 2020-58 Resolution Authorizing the Purchase of Two Vehicles from Bob Ridings Ford, Taylorville, Illinois in the Amount Not to Exceed $102,568. 2. PW 2020-59 Gas-N-Wash Public Improvement Acceptance 3. PW 2020-60 Kendall Marketplace Single Family Residential Improvement Acceptance 4. PW 2020-61 2021 Road to Better Roads Engineering Agreement 5. PW 2020-62 Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement Economic Development Committee Report: Public Safety Committee Report: Administration Committee Report: 1. ADM 2020-56 Tax Levy Estimate 2. ADM 2020-61 Annual Treasurer’s Report 3. ADM 2020-62 City Liability Insurance and Workman’s Comp Insurance Renewal Park Board: Planning and Zoning Commission: City Council Report: City Clerk’s Report: Community and Liaison Report: Staff Report: Mayor’s Report (cont’d): 4. CC 2020-81 FY 21 Budget Update Presentations (cont’d): 2. CC 2020-82 Water Study Additional Business: Citizen Comments: Executive Session: 1. For litigation, when an action against, affecting, or on behalf of the particular public body has been filed and is pending before a court or administrative tribunal, or when the public body finds that an action is probable or imminent. 2. For the purchase or lease of real property for the use of the public body. Adjournment: City Council Agenda October 27, 2020 Page 3 COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: November 18, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Funkhouser Finance Library Vice-Chairman: Alderman Transier Administration Committee: Alderman Plocher Committee: Alderman Peterson ECONOMIC DEVELOPMENT: November 3, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Milschewski Community Development Planning & Zoning Commission Vice-Chairman: Alderman Peterson Building Safety & Zoning Kendall Co. Plan Commission Committee: Alderman Koch Committee: Alderman Frieders PUBLIC SAFETY: November 5, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Tarulis Police School District Vice-Chairman: Alderman Frieders Committee: Alderman Milschewski Committee: Alderman Transier PUBLIC WORKS: November 17, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Plocher Public Works Park Board Vice-Chairman: Alderman Koch Engineering YBSD Committee: Alderman Funkhouser Parks and Recreation Committee: Alderman Tarulis UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, October 27, 2020 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- PRESENTATIONS: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Fiscal Year 2020 Audit Report ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Minutes of the Regular City Council – October 13, 2020 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. Bill Payments for Approval □ Approved ________ □ As presented □ As amended □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2020-59 Treasurer’s Report for September 2020 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2020-63 Resolution Authorizing the Closure of the Illinois Funds Motor Fuel Tax Account □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2020-79 Poppy Days Proclamation □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. CC 2020-80 Appointment of Freedom of Information Officer – Nicole Collum □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. PW 2020-63 ITEP Applications □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- PUBLIC WORKS COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. PW 2020-58 Resolution Authorizing the Purchase of Two Vehicles from Bob Ridings Ford, Taylorville, Illinois in the Amount Not to Exceed $102,568. □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. PW 2020-59 Gas-N-Wash Public Improvement Acceptance □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. PW 2020-60 Kendall Marketplace Single Family Residential Improvement Acceptance □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. PW 2020-61 2021 Road to Better Roads Engineering Agreement □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 5. PW 2020-62 Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADMINISTRATION COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2020-56 Tax Levy Estimate □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2020-61 Annual Treasurer’s Report □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2020-62 City Liability Insurance and Workman’s Comp Insurance Renewal □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT (CONT’D): ----------------------------------------------------------------------------------------------------------------------------------------- 4. CC 2020-81 FY 21 Budget Update □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- PRESENTATIONS (CONT’D): ----------------------------------------------------------------------------------------------------------------------------------------- 2. CC 2020-82 Water Study ----------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: ----------------------------------------------------------------------------------------------------------------------------------------- Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Presentation #1 Tracking Number Fiscal Year 2020 Audit Report City Council – October 27, 2020 Rob Fredrickson Finance Name Department Comprehensive Annual Financial Report Fiscal Year Ended April 30, 2020 2020 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, Illinois 60560 (630) 553-4350 www.yorkville.il.us UNITED CITY OF YORKVILLE, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2020 Prepared by: Rob Fredrickson Director of Finance UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS 1 2 Letter of Transmittal 3 -8 9 INDEPENDENT AUDITORS' REPORT 10 -11 MANAGEMENT’S DISCUSSION AND ANALYSIS 12 -23 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 24 -25 Statement of Activities 26 -27 Fund Financial Statements Balance Sheet – Governmental Funds 28 -29 Reconciliation of Total Governmental Fund Balance to the Statement of Net Position – Governmental Activities 30 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 31 -32 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities – Governmental Activities 33 Statement of Net Position – Proprietary Funds 34 -35 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds 36 Statement of Cash Flows – Proprietary Funds 37 Statement of Fiduciary Net Position 38 Statement of Changes in Fiduciary Net Position 39 Notes to Financial Statements 40 -88 FINANCIAL SECTION PAGE INTRODUCTORY SECTION Principal Officials Organizational Chart Certificate of Achievement for Excellence in Financial Reporting UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS REQUIRED SUPPLEMENTARY INFORMATION Schedule of Employer Contributions Illinois Municipal Retirement Fund 89 Police Pension Fund 90 Schedule of Changes in the Employer’s Net Pension Liability Illinois Municipal Retirement Fund 91 -92 Police Pension Fund 93 -94 Schedule of Investment Returns Police Pension Fund 95 Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefit Plan 96 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual General Fund 97 Library – Special Revenue Fund 98 Parks and Recreation – Special Revenue Fund 99 OTHER SUPPLEMENTARY INFORMATION Schedules of Revenues – Budget and Actual – General Fund 100 -101 Schedule of Expenditures – Budget and Actual – General Fund 102 Schedule of Detailed Expenditures – Budget and Actual – General Fund 103 -108 Schedules of Revenues – Budget and Actual – Library – Special Revenue Fund 109 Schedule of Expenditures – Budget and Actual – Library – Special Revenue Fund 110 -111 Schedules of Revenues – Budget and Actual – Parks and Recreation – Special Revenue Fund 112 Schedules of Expenditures – Budget and Actual Parks and Recreation – Special Revenue Fund 113 -114 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Citywide Capital – Capital Projects Fund 115 Schedule of Expenditures – Budget and Actual – Citywide Capital – Capital Projects Fund 116 Combining Balance Sheet – Nonmajor Governmental 117 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental 118 Combining Balance Sheet – Nonmajor Governmental – Special Revenue Funds 119 -120 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental - Special Revenue Funds 121 -122 PAGE FINANCIAL SECTION - Continued UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS OTHER SUPPLEMENTARY INFORMATION - CONTINUED Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Fox Hill Special Service Area – Special Revenue Fund 123 Sunflower Special Service Area – Special Revenue Fund 124 Motor Fuel Tax – Special Revenue Fund 125 Land Cash – Special Revenue Fund 126 Countryside TIF – Special Revenue Fund 127 Downtown TIF – Special Revenue Fund 128 Downtown TIF II – Special Revenue Fund 129 Debt Service Fund 130 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Vehicle and Equipment – Capital Projects Fund 131 Schedule of Expenditures – Budget and Actual Vehicle and Equipment – Capital Projects Fund 132 Schedule of Expenses and Changes in Net Position – Budget and Actual Sewer – Enterprise Fund 133 Water – Enterprise Fund 134 Consolidated Year-End Financial Report 135 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Governmental Auditing Standards 136 -137 SUPPLEMENTAL SCHEDULES Long–Term Debt Requirements 102 E Van Emmon Building Loan Payable of 2017 138 Promissory Note of 2019 139 IEPA (L17-1156300) Loan Payable of 2007 140 General Obligation Library Bonds of 2006 141 General Obligation Refunding Alternate Revenue Source Bonds of 2011 142 General Obligation Library Refunding Bonds of 2013 143 General Obligation Refunding Alternate Revenue Source Bonds of 2014 144 General Obligation Refunding Alternate Revenue Source Bonds of 2014A 145 General Obligation Refunding Alternate Revenue Source Bonds of 2014B 146 General Obligation Refunding Alternate Revenue Source Bonds of 2014C 147 General Obligation Refunding Alternate Revenue Source Bonds of 2015A 148 General Obligation Refunding Alternate Revenue Source Bonds of 2016 149 Illinois Rural Bond Bank Debt Certificate of 2003A 150 PAGE FINANCIAL SECTION - Continued UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS Net Position by Component – Last Ten Fiscal Years 151 -152 Changes in Net Position – Last Ten Fiscal Years 153 -154 Fund Balances of Governmental Funds – Last Ten Fiscal Years 155 -156 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years 157 -158 Assessed Value and Actual Value of Taxable Property – Last Ten Fiscal Years 159 -160 Principal Property Taxpayers – Current Tax Levy Year and Nine Tax Levy Years Ago 161 Direct and Overlapping Property Tax Rates – Last Ten Tax Levy Years 162 -163 Property Tax Levies and Collections – Last Ten Fiscal Years 164 Estimate of Taxable Sales by Category – Last Ten Calendar Years 165 -166 Direct and Overlapping Sales Tax Rates – Last Ten Fiscal Years 167 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years 168 -169 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years 170 Schedule of Direct and Overlapping Governmental Activities Debt 171 Schedule of Legal Debt Margin – Last Ten Fiscal Years 172 -173 Pledged-Revenue Coverage Governmental Activities– Last Ten Fiscal Years 174 Pledged-Revenue Coverage Business-Type Activities – Last Ten Fiscal Years 175 Demographic and Economic Statistics – Last Ten Calendar Years 176 Principal Employers – Current Calendar Year and Nine Calendar Years Ago 177 Full-Time and Part-Time Government Employees by Function Last Ten Fiscal Years 178 -179 Operating Indicators by Function/Program – Last Ten Fiscal Years 180 -181 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years 182 -183 New Permits and Construction Values – Last Ten Fiscal Years 184 PAGE STATISTICAL SECTION (Unaudited) INTRODUCTORY SECTION This section includes miscellaneous data regarding the City including: List of Principal Officials, Organization Chart, Transmittal Letter and the Certificate of Achievement for Excellence in Financial Reporting. UNITED CITY OF YORKVILLE, ILLINOIS Principal Officials Fiscal Year Ended April 30, 2020 EXECUTIVE Mayor: John P. Purcell LEGISLATIVE Ward 1: Dan Transier, Alderman Ward 1: Ken Koch, Alderman Ward 2: Jackie Milschewski, Alderman Ward 2: Arden Joe Plocher, Alderman Ward 3: Joel Frieders, Alderman Ward 3: Chris Funkhouser, Alderman Ward 4: Seaver Tarulis, Alderman Ward 4: Jason Peterson, Alderman ADMINISTRATION City Administrator: Bart Olson Director of Finance/Treasurer: Rob Fredrickson Director of Public Works: Eric Dhuse Chief of Police: Jim Jensen Director of Community Development: Krysti Barksdale-Noble Director of Parks & Recreation: Tim Evans Library Director: Elisa Topper Assistant City Administrator: Erin Willrett City Clerk: Lisa Pickering 1 *Fire services are provided by the Bristol Kendall Fire Protection District and wastewater transportation and treatment services are provided by the Yorkville Bristol Sanitary District. These districts are both separate taxing bodies which the City has no direct authority over. United City of Yorkville Fiscal Year 2020 Organization Structure Citizens of Yorkville Mayor and City Council Library Employees Administration Finance Public Works Community Development Parks and Recreation Sewer Water Parks Recreation Planning Building Safety Police Chief City Administrator Library Director City Attorney Boards & Commissions Police Department Streets 2 United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: (630) 553-4350 www.yorkville.il.us October 8, 2020 To The Honorable John Purcell, Mayor Members of the City Council Citizens of Yorkville, Illinois The Comprehensive Annual Financial Report (CAFR) of the United City of Yorkville, Illinois, for the Fiscal Year ended April 30, 2020, is hereby submitted. The submittal of this report complies with Illinois state law which requires that the City issue a report on its financial position and activity presented in conformance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards (GAAS) by an independent firm of licensed certified public accountants. This report consists of management’s representations concerning the finances of the City. Consequently, responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with management. We believe the data, as presented, is accurate in all material respects; and is presented in a manner designed to fairly set forth the financial position of the United City of Yorkville. The results of operations as measured by the financial activity of its various funds; and all disclosures necessary to enable the reader to gain a reasonable understanding of the City's financial affairs have been included. The City’s financial statements have been audited by Lauterbach & Amen LLP, a firm of licensed certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the United City of Yorkville for the fiscal year ended April 30, 2020, are free of material misstatements. The independent audit involves examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluation of the overall financial statement presentation. The independent auditors concluded, based upon their audit procedures, that there was a reasonable basis for rendering an unmodified (“clean”) opinion that the City’s financial statements for the fiscal year ended April 30, 2020, are fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report. This report includes all funds of the City (primary government), including the Yorkville Public Library and Parks and Recreation Department, and its pension trust fund, the Yorkville Police Pension Fund. The Police Pension was determined to be a pension trust fund due to its fiduciary and fiscal relationship with the City, as its singular purpose is to provide retirement benefits to the City’s sworn police officers. The City does not have any other reporting units that would qualify as a discretely presented component unit in the separate column of the government-wide financial statements. Generally accepted accounting principles require that management provide a narrative introduction, overview and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This transmittal letter is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors. 3 Profile of the United City of Yorkville Yorkville was first settled in 1833 and has been the county seat of Kendall County since 1859. The Village of Yorkville was incorporated in 1874, with a population of approximately 500 people. At that time, the Village of Yorkville only encompassed land on the south side of the Fox River; another village, called Bristol, was located directly across from Yorkville on the north side of the river. In 1957 the two villages merged, via referendum, to form the United City of Yorkville. The City, a non-home rule community as defined by the Illinois Constitution, covers approximately 22 square miles with a 2017 special census population of 19,022 residents. The City is located in central Kendall County, about 45 miles southwest of Chicago, Illinois. The City is primarily agricultural and residential in nature, with housing stock consisting of approximately 7,400 single family (includes townhomes, condominiums and duplexes) dwelling units. The City operates under a Mayor/Council form of government, as defined in Illinois State Statutes. The legislative authority of the City is vested in an eight-member council, each elected from their respective wards to overlapping four-year terms. The Mayor is elected at large to a four-year term. The Mayor appoints, with Council consent, a City Administrator to manage the day-to-day operations of the City. The City provides a full range of municipal services with 83 full-time, and 104 part-time employees working in public safety, public works (including water distribution and sewer services), community development, building and zoning, parks and recreation, library services and general administration. The City maintains approximately 140 miles of streets and 300 acres of park and green space. Solid waste collection and recycling services are administered by the City through a contract with a private firm. Sewage treatment and fire protection services are provided by the Yorkville Bristol Sanitary District and the Bristol Kendall Fire Protection District; both of which are independent units of government. The Yorkville Public Library is operated under an appointed board, which is separate from the City Council. Library Board positions are appointed by the Mayor and expire on a rotating basis. Library operations are administered by the Library Board; however, the City is required by state statute to include within its property tax levy and budget, the Library’s requests. The Library does not have authority to issue debt and must do so through the City. Accounting System and Budgetary Control Management of the United City of Yorkville is responsible for establishing and maintaining an internal control structure. The internal control structure is designed to ensure that the assets of the City are protected from loss, theft or misuse and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. This structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. In addition, the United City of Yorkville maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City's governing body. Activities of the general fund, special revenue funds, capital project funds, debt service funds and enterprise funds are included in the annual appropriated budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level for all budgeted funds. The budget process begins in the fall when department heads begin to prepare line item budgets for their respective departments for the upcoming fiscal year, before submitting them to the City Administrator and Finance Director. Throughout the fall and winter, the proposed budgets from each department are discussed and revisions are made based on the projected financial outlook and priorities of the City. A draft budget is then prepared and presented to City Council in February or March. A public hearing is required to be held on the budget prior to formal adoption by City Council. The annual budget must be adopted before May 1st, which is the beginning of the City’s fiscal year. 4 Local Economy Yorkville is home to several large and midsized manufacturers and retailers including the Wm. Wrigley Jr. Company, Boombah, Inc., Newlywed Foods, Jewel/Osco, Target, Kohl’s, Home Depot and Menards. It is also home to Raging Waves, Illinois largest water park. The City’s administrative staff, in conjunction with its economic development consultant, continues to work on attracting and retaining commercial and industrial business to the City. Building permits were issued for several commercial developments during the current fiscal year, with a number of new businesses slated to open along Illinois Route 47 and within the Kendall Marketplace development. Popeye’s, a fried chicken fast food chain, opened recently in Yorkville on the southeast side of Kennedy Road and Illinois Route 47. This 2,500 square foot restaurant with drive-through window is located in front of the Menards home improvement store. On the City’s west side, within the Kendall Marketplace development, a freestanding 2,000 square foot Verizon retail store is expected to open for business in late September 2020. Construction is also underway for a Smoothie King shop immediately adjacent to the Verizon store. Smoothie King is a beverage franchise chain known for its blended fruit drinks and is expected to open later this year. Finally, a Dunkin Donuts restaurant is now open in the Lenny’s Gas N Wash fuel station, located just north of Raging Waves Waterpark on Illinois Route 47. The local housing market continues to improve, as the number of new single family building permits totaled 173 in fiscal year 2020; with early figures from the subsequent fiscal year suggesting an even larger amount of new housing starts despite the ongoing COVID-19 pandemic. Foreclosures in the City totaled 51 in 2019, which is about 9% less than the previous calendar year, and significantly less than the post-recessionary high of 362 foreclosures in 2010. Despite the many budgetary challenges facing the State of Illinois, including looming debt and pension obligations, the City has seen multiple signs that the local economy is continuing to remain resilient. The U.S. Census Bureau 5-year Community Survey estimates report that the City has a median family income of $95,180. This compares to $91,764 for Kendall County and $63,575 for the State of Illinois. Yorkville’s unemployment rate was 3.4% at the end of calendar year 2019, which is in line with Kendall County at 3.3%, and lower than the State unemployment rate of 4.0%. The equalized assessed valuation (EAV) of taxable property within the City continues to develop, increasing by an average of 6% from 2015 through 2019. In addition, the City’s sales tax base continues to expand, as municipal sales tax proceeds have continued to exceed prior year amounts by an average annualized growth rate of approximately 4% since fiscal year 2014. The COVID-19 pandemic, in conjunction with various governmental measures taken to protect public health during the pandemic, has had an adverse impact on economies throughout the world. The impact of the COVID-19 pandemic on the United States is expected to be extensive and negatively impact national, state and local economies. Any negative impact on the State’s finances may adversely affect the City as well, due to delays or reductions in shared tax and intergovernmental revenue streams. Conversely, the City’s finances may also be negatively impact by factors particular to the local area economy, separate and apart from the State of Illinois. At this time, the City cannot accurately predict the overall impact that COVID-19, and the resulting recession, will have on its finances. However, management and City Council have taken several actions to mitigate the potential budgetary impact of the pandemic on the City’s finances, including the deferral of certain capital outlays and placing limits on discretionary spending. To help our residents and businesses, the City has suspended penalties and service disconnections on delinquent water bills. 5 Major Initiatives In fiscal year 2020 the City continued to pursue several major initiatives, including: Adjustable Rate Note Payable Refinancing - In November of 2019, the City took out a loan in the amount of $548,273 in order to refinance an existing note payable, which was originally used to acquire a building for the purposes of storing public works and park equipment in 2008. The new loan reduced the annual interest rate by 38%, from 5.8% to 3.6%, and will save the City approximately $63,000 over the remaining life of the loan. Unified Development Ordinance – Commencement of the City’s Unified Development Ordinance (UDO) began in earnest in fiscal year 2020, with the creation of the UDO Advisory Committee in the Summer of 2019. The UDO Steering Committee will work with staff and consultants over the next 24 months to prepare a comprehensive ordinance covering all aspects of zoning, site development, engineering, landscaping and appearance standards for the City. Additionally, the final ordinance will be accompanied by a “smart code” which allows the public to interface with the code provisions to calculate regulations specific to their property. Downtown Overlay District Streetscape Master Plan - In the Fall of 2019, the City adopted a Downtown Overlay District Streetscape Master Plan with Formed Based Codes for Yorkville. The plan will establish goals, objectives, implementation strategies, design, and development guidelines to implement the vision of the City’s Downtown core. The streetscape master plan component is intended to allow flexibility for the aesthetics of the various Downtown corridors (IL Route 47, Van Emmon Street, Hydraulic and Main Streets), while the form-based code is meant to encourage compatibility with the character of the area without stifling the creativity of designers. Neighborhood Design Manual – The City adopted a neighborhood design manual to encourage the conservation and preservation of the housing stock in the traditional downtown neighborhood areas, as well as guide new housing construction that is in scale and character with adjacent housing. This manual is a separate document from the existing City’s appearance code, which addresses design issues primarily in Yorkville’s newly developing areas, but may be used in tandem with a future downtown facade improvement program. Road to Better Roads (RTBR) Program and Other Capital Projects – Based on the findings of an updated road study conducted in 2018 and in an effort to address ongoing infrastructure needs, the City continued its annual capital improvement program in the current fiscal year, commonly referred to as the “Road to Better Roads” program. Construction costs in fiscal year 2020 totaled approximately $650,000 for roadway improvements, consisting of pavement milling and overlays on several local streets. In addition, the City worked with the County to resurface a portion of Mill Road, from Kennedy Road through its intersection with Allegiance Crossing; constructed a new materials storage shed; completed the construction of new watermain on East Orange Street; continued with replacing cation media at water treatment plants #8 and #9; commenced preliminary engineering for the Elizabeth Street watermain project; concluded activities relating to sanitary sewer improvement on Church Street; expedited the replacement of forty-one computers, due to Microsoft no longer supporting the Windows 7 platform; and purchased several new vehicles, including a SUV police squad and a dump track cab and chassis for the Streets Department. 6 Long-Term Financial Planning Management annually develops five-year financial forecasts for all budgeted funds. These forecasts serve as the basis for identifying not only future capital needs, but future operational and personnel requirements as well. Revenue and expenditure trends will be evaluated and prioritized based on the goals set forth by the City Council. It is the intent of management that this five-year financial forecast will serve as the foundation for each year’s corresponding budget document. Relevant Financial Policies In order to ensure that the City continues to meet its immediate and long-term service goals, several financial policies and procedures have been implemented by management. Some of the more prescient policies include the following: • Issue a Comprehensive Annual Financial Report (CAFR) within 180 days of the end of each fiscal year that complies with generally accepted accounting principles. • Monthly revenue, expenditure and cash balance reporting for all funds. These financial reports ensure that the City Council is made aware of any variances from the appropriated budget. In addition, the City’s budget document continues to be revised in order to enhance transparency. • Maintain the “Information for Citizens” webpage on the City’s website, which contains a wide array of financial information including: budget and audit information; annual treasurer’s reports; bill lists; employee salary and benefit information; tax rates and fees; and other nonfinancial information. • A fund balance policy establishing benchmark reserve levels to be maintained in the City’s various funds, in order to promote financial stability and provide adequate cash flow for operations. • A pension funding policy which defines the manner in which the City funds the long-term cost of benefits promised to plan participants and defines the calculation of the actuarial determined contribution (ADC) to the Yorkville Police Pension and Illinois Municipal Retirement Funds. • An investment policy which invests public funds in a manner which protects principal, maximizes return for a given level of risk and meets the daily cash flow needs of the City. • A capital asset policy which establishes the capitalization thresholds and estimated useful lives of capital assets. • A purchasing policy to ensure that goods and services are obtained in a timely manner at the lowest possible cost. • A post issuance compliance policy to ensure that City remains in compliance with federal tax laws after the issuance of tax-exempt debt. • A credit card policy for all City related credit card purchases. All City employees are required to sign a credit card policy acknowledgement form prior to receiving a City issued credit card. 7 8 Certificate of Presented to United City of Yorkville For its Comprehensive Annual April 30, 2019 Executive Director/CEO Financial Report for the Fiscal Year Ended Reporting in Financial for Excellence Achievement Text38:Illinois Government Finance Officers Association 9 INDEPENDENT AUDITORS’ REPORT This section includes the opinion of the City’s independent auditing firm. INDEPENDENT AUDITORS' REPORT October 8, 2020 The Honorable City Mayor Members of the City Council United City of Yorkville, Illinois We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the United City of Yorkville, Illinois, as of and for the year ended April 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conduct ed our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the United City of Yorkville, Illinois, as of April 30, 2020, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. 10 United City of Yorkville, Illinois October 8, 2020 Page 2 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis as listed in the table of contents and budgetary information reported in the required supplementary information as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the United City of Yorkville, Illinois’ basic financial statements. The introductory section, other supplementary information, supplemental schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The other supplementary information and supplemental schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the other supplementary information and supplemental schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Lauterbach & Amen, LLP LAUTERBACH & AMEN, LLP 11 MANAGEMENT’S DISCUSSION AND ANALYSIS As management of the United City of Yorkville (“City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended April 30, 2020. Since the Management’s Discussion and Analysis (“MD&A”) is designed to focus on the current year’s activities, resulting changes and currently known facts, it should be read in conjunction with the Letter of Transmittal on pages 3 through 8 and the City’s financial statements (beginning on page 24). Financial Highlights • The assets/deferred outflows of the United City of Yorkville exceeded its liabilities/deferred inflows at the close of the fiscal year by $148,195,521 (net position). Of this amount, $141,827,198 was invested in capital assets, net of related debt; $1,862,586 was restricted for specific activities such as IMRF, highways and streets, special service areas, land cash and library operations. Remaining net position, totaling $4,505,737, was unrestricted. • The City’s aggregate net position increased by $5,637,206 or 4.0% during the year ended April 30, 2020. Of this increase, $1,778,970 is attributable to governmental activities and $3,858,236 is attributable to business-type activities. • Total revenues increased by 11.2% from $29,926,004 to $33,263,013. Overall expenses totaled $27,625,807, which is an increase of 9.1% over the preceding fiscal year. • At the culmination of the current fiscal year, the City’s governmental funds reported combined fund balances of $8,213,290, compared to $8,481,099 reported on April 30, 2019. • For the fiscal year ended April 30, 2020, the City’s General Fund reported an increase in fund balance of $632,237. Total ending fund balance in the General Fund was a positive $7,512,060. • Both the City’s Water and Sewer Funds reported positive changes in net position during the current fiscal year, reporting ending net position balances of $33,862,890 and $34,329,524, respectively. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. The governmental-wide statements are divided between governmental activities and business-type activities. The perspective of the fund financial statements presents financial information for individual funds established by the City for specific purposes. They are categorized into three distinct groups: governmental, proprietary and fiduciary. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. The Statement of Net Position presents information on all of the City’s assets/deferred outflows and liabilities/deferred inflows, with the difference between the two reported as net position. Over time increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charg es (business-type activities). The governmental activities of the City include general government (legislative, administration 12 and finance), public safety (police), community development, public works (street operations, health and sanitation) and parks and recreation. Property taxes, shared state taxes and local utility taxes finance the majority of these services. Business-type activities reflect private sector type operations, where the fee for service typically covers all or most of the cost of operations, including depreciation. The business-type activities of the City include water and sewer operations. The government-wide financial statements may be found on pages 24 through 27 of this report. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the United City of Yorkville can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the Governmental Fund Balance Sheet and the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains twelve individual governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund, Library Fund, Parks and Recreation Fund and the Citywide Capital Fund, all of which are considered to be major funds. Information from the City’s other eight governmental funds are combined into a single column presentation. Individual fund information for these non-major governmental funds is provided elsewhere in the report. The United City of Yorkville adopts annual budgets for its General Fund, Library Fund, Parks and Recreation Fund and Citywide Capital Fund. A budgetary comparison schedule has been provided for all four funds to demonstrate compliance with this budget. The basic governmental fund financial statements may be found on pages 28 through 33 of this report. 13 Proprietary Funds The City maintains one type of proprietary fund (enterprise funds). Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its water and sewer operations. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water Fund (major fund) and the Sewer Fund (major fund). The basic proprietary fund financial statements may be found on pages 34 through 37 of this report. Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s operations. The City maintains one fiduciary trust fund, the Police Pension Fund. The accounting used for fiduciary funds is similar to that used by proprietary funds. The basic fiduciary fund financial statements may be found on pages 38 and 39 of this report. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the information provided in the government-wide and fund financial statements. The notes to the financial statements may be found on pages 40 through 88 of this report. Other Information In addition to the basic financial statements, this report also includes certain required supplementary information related to budgetary information and the City’s progress in funding its obligation to provide pension and other post-employment benefits to its employees. Required non-major fund information can be found following the required supplementary information. Required supplementary information may be found on pages 89 through 99 of this report. The combing statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information on pensions. Combing and individual fund statements and schedules may be found on pages 100 through 137 of this report. 14 GOVERNMENT-WIDE FINANCIAL ANALYSIS Statement of Net Position The following chart reflects the condensed Statement of Net Position (in millions): 2020 2019 2020 2019 2020 2019 Assets: Current Assets 18.1$ 16.9$ 4.8$ 4.8$ 22.9$ 21.7$ Capital Assets 97.9 96.6 70.3 69.3 168.2 165.9 Other Assets - - 11.1 11.1 11.1 11.1 Total Assets 116.0 113.5 86.2 85.2 202.2 198.7 Deferred Outflows 2.7 3.2 0.2 0.3 2.9 3.6 Total Assets/Deferred Outflows 118.7 116.8 86.3 85.5 205.1 202.3 Liabilities: Current Liabilities 6.0 4.7 3.6 3.5 9.6 8.2 Long-term Liabilities 25.1 26.6 14.5 17.7 39.6 44.3 Total Liabilities 31.2 31.3 18.0 21.1 49.2 52.4 Deferred Inflows 7.6 7.2 0.1 0.0 7.7 7.3 Total Liabilities/Deferred Inflows 38.7 38.5 18.2 21.2 56.9 59.7 Net Position: Net Investment in Capital Assets 86.4 83.8 55.4 58.1 141.8 141.9 Restricted 1.9 1.7 - - 1.9 1.7 Unrestricted (8.3) (7.3) 12.8 6.2 4.5 (1.1) Total Net Position 80.0$ 78.2$ 68.2$ 64.3$ 148.2$ 142.6$ Primary Government Total Governmental Activities Business-Type Activities The City’s combined net position increased by $5.6 million, from $142.6 million to $148.2 million, during the current fiscal year. This change is the result of $1.8 million and $3.8 million increases in the net position of governmental activities and business-type activities, respectively. The increase in the net position of governmental activities was due to better than expected operating results and an increase in capital assets. Capital asset additions in the current fiscal year consisted primarily of developer donations, City constructed roadway improvements and unfinished infrastructure that was still being constructed at fiscal year end. Current liabilities for governmental activities increased by $1.3 million due to the implementation of GASB Statement Number 84 (Fiduciary Activities); which requires the City’s previously classified agency funds, to be presented as part of governmental activities for financial reporting purposes beginning in the fiscal year ended April 30, 2020. Restricted net position for governmental activities decreased by $0.2 million, as the City continues to draw down on accumulated property tax proceeds to fund employer contributions related to IMRF. The enhanced net position of business-type activities was due mainly to the continued amortization of long-term debt applicable to the Water and Sewer Funds. The largest portion of the United City of Yorkville’s net position, totaling $141,827,198, reflects its investment in capital assets (e.g., land, infrastructure, buildings, vehicles and equipment), less any related debt used to acquire or construct those assets that are still outstanding. The City uses its capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the United City of Yorkville’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. The final component of the United City of Yorkville’s net position, or 1.3%, represents resources that are subject to external restrictions on how they may be used. At fiscal year end, total restricted net position was comprised as follows: 10.9% is for impending IMRF expenses; 37.7% is for prospective library operations; 37.4% is for upcoming road 15 maintenance and improvement projects relating to the City’s motor fuel tax (MFT) program; 13.3% is for future land cash related park projects; and 0.7% is restricted for special service area use. As of April 30, 2020, the City was able to report positive balances in all three categories of net position for its business-type activities. Unrestricted net position for governmental activities finished fiscal year 2020 at negative $8,257,280. This was a decline of approximately $1 million in comparison to the prior fiscal year, as the negative equity position of the TIF Funds increased due to several developer incentive payouts. Unrestricted net position for business-type activities ended the current fiscal year at 12,763,017, an increase of $6.6 million, as the result of increased capital assets and reduced debt. In addition, due to a change in accounting estimate, net investment in capital assets decreased by $2.7 million. Previously, the 2011 ARS bonds had been excluded from the net investment in capital asset calculation. Please refer to Note 3 for a detailed breakdown of the calculation. Additional information on the Statement of Net Position may be found on pages 24 and 25 of this report. Activities The following table reflects the revenue and expenses of the City’s governmental and business-type activities (in millions). Additional information on the Statement of Net Position may be found on pages 24 and 25 of this report. 2020 2019 2020 2019 2020 2019 Revenues Program Revenues: Charges for Services 4.3$ 4.5$ 6.0$ 6.1$ 10.3$ 10.6$ Operating Grants & Contributions 0.9 0.9 - - 0.9 0.9 Capital Grants & Contributions 3.3 1.0 2.0 - 5.3 1.0 General Revenues: Property Taxes 5.2 5.0 - - 5.2 5.0 Other Taxes 10.7 10.6 - - 10.7 10.6 Other Revenue 0.7 1.6 0.2 0.1 0.9 1.8 Total Revenues 25.0$ 23.7$ 8.2$ 6.2$ 33.3$ 29.9$ Expenses General Government 6.2 5.0 - - 6.2 5.0 Public Safety 6.5 6.0 - - 6.5 6.0 Community Development 0.8 0.9 - - 0.8 0.9 Public Works 4.9 4.1 - - 4.9 4.1 Library 1.0 1.0 - - 1.0 1.0 Parks & Recreation 2.7 3.0 - - 2.7 3.0 Interest Long-Term Debt 0.5 0.5 - - 0.5 0.5 Water - - 3.3 3.3 3.3 3.3 Sewer - - 1.8 1.6 1.8 1.6 Total Expenses 22.6$ 20.5$ 5.0$ 4.8$ 27.6$ 25.3$ Excess(Deficiency) before Transfers 2.5$ 3.2$ 3.2$ 1.4$ 5.6$ 4.6$ Transfers (0.7) (0.9) 0.7 0.9 - - Change in Net Position 1.8$ 2.3$ 3.9$ 2.3$ 5.6$ 4.6$ Net Position, Beginning 78.2$ 75.9$ 64.3$ 62.0$ 142.6$ 137.9$ Net Position, Ending 80.0$ 78.2$ 68.2$ 64.3$ 148.2$ 142.6$ Primary Government Total Governmental Activities Business-Type Activities 16 Governmental Activities Revenues Total governmental activities revenue for the current fiscal year was $25,050,720, compared to $23,703,064 in the previous fiscal year, an increase of 5.7%. Property taxes, one of the City’s principal revenue sources (20.7% of aggregate revenues), totaled $5.2 million in fiscal year 2020. Property taxes support various governmental activities, including the City’s annual contribution to the Yorkville Police Pension Fund. The City contributed $1,111,484 to the Police Pension Fund in the current fiscal year, fully funding its actuarially determined contribution amount pursuant to its pension funding policy. Total property tax revenues increased by 3.1%, as the Library increased its levy for operations, and the second TIF in the downtown area generated incremental revenue for the first time. The City increased its requested levy as well, but only by the increment generated solely from new construction. This resulted in additional proceeds of approximately $75,000, which were used to offset the increased employer contribution to the Yorkville Police Pension Fund. The City received sales taxes in excess of $5.6 million in fiscal year 2020, which is a 3.8% increase over the prior year. Sales taxes were particularly robust during the last few months of the fiscal year, as consumers began purchasing greater quantities of food and other household items in anticipation of the ensuing COVID-19 pandemic. The “other taxes” classification includes several revenue sources, including income, excise, utility, business district, video gaming and state use taxes. The other taxes classification decreased by 2.8% in the current fiscal year, as most of these revenue streams were impacted by the pandemic to varying degrees. Income tax decreased by $95,722 over fiscal year 2019 amounts, due in large part to the State’s decision to defer the income deadline to July 15th. Excise taxes continued to decline precipitously throughout the fiscal year, falling by 20.2% as a result of the declining use of land lines. Local use tax posted year-over-years gains of 15%, due to the continued prevalence of online purchases, which were ostensibly augmented by the pandemic and the corresponding shelter in place orders from the Governor during the last two months of the fiscal year. Aggregate charges for service revenues decreased by 4.6% in the current fiscal year, as overall license and permit fees declined by 6.6%. Recreation programming revenues were particularly hard hit by the pandemic, falling by 12% in comparison to the previous fiscal year. The “other revenues” classification, which primarily consists of various reimbursements related to capital projects declined significantly in fiscal year 2020, as fewer capital projects were eligible for reimbursement from outside sources. Capital grant and contribution revenues increased significantly ($2.3 million) in comparison to fiscal year 2019 amounts, as the City accepted several material capital contributions from developers in the current fiscal year. - 1,000 2,000 3,000 4,000 5,000 6,000 Charges for Service Operating Grants & Contributions Capital Grants & Contributions Property Taxes Sales Tax Other Taxes Other Revenues Governmental Activities -Revenues by Function (in thousands) FY 2020 FY 2019 17 Expenses Total expenses amounted to $22,591,814 for governmental activities in fiscal year 2020. This reflects an increase of 10.4% from the prior year. The public safety and general government functions comprised the greatest proportion of governmental activities expenses, accounting for a combined 56.4% of the total. Other primary functional areas include public works and parks and recreation, which account for 21.6% and 11.9%, respectively, of total governmental activities expense. Public works expenses totaled $4.9 million in fiscal year 2020, which is a 18.2% increase over fiscal year 2019 amounts. This increase is attributable to substantially more capital asset acceptances in the current fiscal year. Public safety expenses increased by 8.6%, due to a retirement payout, the hiring of several officers and increased pension expense. General government expenses increased by 23.7%, as the result of a one-time incentive payout of $700,000 to the developer of a new hotel located in the City’s Countryside TIF district. Community development expenses decreased 6.1%, due to reductions in vehicle purchases and outsourced inspections. Parks and Recreation expenses were down 9.6%, due to fewer land cash related park improvements. Interest on long-term debt declined by 7.1%, as the City continues to pay down debt related to governmental activities. The following pie chart shows the breakdown of governmental activities expenses by function. - 1,000 2,000 3,000 4,000 5,000 6,000 7,000 General Government Public Safety Community Development Public Works Library Parks & Recreation Interest on Long-Term Debt Governmental Activities -Expenses by Function (in thousands) FY 2020 FY 2019 27% 29% 4% 22% 4% 12% 2% General Government Public Safety Community Development Public Works Library Parks & Recreation Interest on Long-Term Debt 18 Business-Type Activities Business-type activities increased the City’s net position by $3,858,236. For the current fiscal year, 74% of all business-type activity revenue was generated from fees for services relating to the City’s water and sewer utilities. Charges for services totaled $6.0 million in fiscal year 2020, which represents a decrease of approximately $67,000 (1.1%) in comparison to the prior year. This nominal decrease in charge for service revenue was the result of several factors including: decreased water consumption by residents; a reduction in connection fee revenue; and the City’s choice to forego late payment penalties on the March 2020 utility bills, in an effort to help mitigate the economic impact of COVID-19 on local residents and businesses. Capital grant and contribution revenue for business-type activities in fiscal year 2020 increased significantly, as several water and sewer related infrastructure assets were accepted from developers. “Other revenues”, which are comprised of rental income, reimbursements, proceeds from capital asset sales, interest income and miscellaneous items; increased by $62,210, due to additional rental income generated from a new cell tower lease and the recovery of investment proceeds. Net transfers totaled a positive $679,936, which was used to fund debt service payments. FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS Governmental Funds - The focus of the United City of Yorkville’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the United City of Yorkville’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the United City of Yorkville’s governmental funds reported combined ending fund balances of $8,213,290, a decrease of $267,809 over last year’s totals. Approximately 40% of fund balance for the governmental funds is identified between the restricted, assigned and unassigned categories. Restricted fund balance, which accounts for 22.7% of total fund balance, includes amounts restricted for IMRF, library operations, special service areas, land cash and the City’s motor fuel tax program. The bulk of unassigned fund balance, which accounts for 58.2% of total governmental fund balance, is in the General Fund ($7.2 million); with the negative equity portion of $2.5 million residing in the City’s three TIF districts. Remaining fund balance for the governmental funds is allocated as follows: $76,708 (0.9%) is nonspendable (i.e. prepaids); $398,488 (4.9%) is committed for parks and recreation activities; and $1,099,847 (13.4%) is assigned for various capital projects, vehicles and equipment. The Library Fund reported a positive fund balance of $702,190 at the end of fiscal year 2020, which represents an increase of $64,659 in comparison to last year’s fund balance amount of $637,531. Property taxes used to finance library operations, which account for 91.3% of total library operational revenues, increased by $33,651 (5.0%). Library development fees continued to remain strong in the current fiscal year, eclipsing last year’s post-recession high of $103,100, to finish at $110,775. Aggregate operational expenditures increased by $48,195 (3.0%), as a result of increased spending on building maintenance, in addition to inflationary increases related to salaries and benefits. The Parks and Recreation Fund reported a deficit in the amount of $41,429 in the current fiscal year, thus decreasing fund balance from $452,914 to $411,485. The Parks and Recreation Fund, more so than any other fund in the City, has been the most negatively impacted by the pandemic, due to the very social nature of its revenue generating activities. Child development and athletics and fitness revenue declined by 10.3% and 14.4%, respectively, as over $90,000 worth of refunds and household credits were issued in the waning months of fiscal year 2020 due to program cancelations. Operational expenditures in the Parks and Recreation Fund increased nominally by 1.3%, as a result of reduced vehicle and equipment chargebacks and the deferral of several costs associated with recreational program expansion, stemming from the ensuing pandemic. 19 The Citywide Capital Fund ended fiscal year 2020 with a deficit of $41,274, which decreased fund balance from $629,429 to $588,155. Revenues were under budgeted amounts by over $2.8 million, as an anticipated developer reimbursement totaling $2.9 million for improvements to Mill Road was deferred to a future fiscal period. It was a similar story on the expenditure side, which totaled just over $1.2 million and finished $3.4 million under budget, as the bulk of budgeted expenditures ($3.1 million) was directly related to the reconstruction of Mill Road. Nonetheless, several other capital projects were completed in the current fiscal year including: the resurfacing and paving of several local roadways as part of the City’s annual Road to Better Roads program; the construction of a new materials storage shed, which was partially funded by grant proceeds from the State of Illinois; and the resurfacing of Mill Road, pursuant to an intergovernmental agreement with Kendall County. GENERAL FUND BUDGETARY HIGHLIGHTS The chart below compares the fiscal year 2020 final budget to the actual results of the City’s General Fund. Fiscal Year 2020 General Fund Budgetary Highlights Final Budget Actual Over(Under) Actual as % of Budget Revenues Taxes $ 11,388,715 $ 11,378,438 $ (10,277) 100% Intergovernmental 2,703,232 2,742,090 38,858 101% Licenses, Permits & Fees 413,500 490,959 77,459 119% Charges for Services 1,616,211 1,670,693 54,482 103% Fines & Forfeitures 125,400 73,872 (51,528) 59% Interest 80,000 147,837 67,837 185% Miscellaneous 95,000 101,817 6,817 107% Total Revenues $ 16,422,058 $ 16,605,706 $ 183,648 101% Expenditures General Government $ 5,014,645 $ 4,592,463 $ (422,182) 92% Public Safety 5,935,224 5,813,774 (121,450) 98% Community Development 933,186 816,350 (116,836) 87% Public Works 2,320,194 2,216,434 (103,760) 96% Total Expenditures $ 14,203,249 $ 13,439,021 $ (764,228) 95% Excess of Revenues over Expenditures $ 2,218,809 $ 3,166,685 $ 947,876 143% Other Financing Sources(Uses) $ (2,533,220) (2,534,448) 1,228 100% Net Change in Fund Balance $ (314,411) $ 632,237 Fund Balance - Beginning of Year 6,879,823 Fund Balance - End of Year $ 7,512,060 The General Fund is the City’s primary operating fund and the largest source of funding for the day-to-day activities of its various departments. Actual revenues exceed budgetary amounts by $183,648, as intergovernmental, licenses & permits, miscellaneous and charges for service revenues proved to be more robust than initially anticipated. Aggregate building permits totaled $435,021 in the current fiscal year, of which $432,491 was retained in the General Fund to cover inspection related personnel and operating costs within the Community Development Department. Per the City’s past practice, remaining building permit proceeds were allocated to the Citywide Capital Fund, to assist in the facilitation of future capital projects. Interest income exceeded budgetary amounts as well, due to more cash reserves being available for investment and a gradually rising interest rate environment (prior to the onset of the COVID-19 pandemic). 20 Actual General Fund expenditures for the year were $764,228 lower than budget ($13,439,021 actual compared to $14,203,249 budgeted), as all departments within the General Fund, with the exception of the Health and Sanitation Department, were under their respective appropriated budgets for the fiscal year ended April 30, 2020. Due to contractual changes stipulated in the refuse contract, the Health & Sanitation Department exceeded budgetary amounts by approximately $40,000; however, this was more than offset by garbage surcharge revenues, which resulted in a net operating surplus of $12,460. As shown in the table on the previous page, current year operating results generated a surplus amount of $632,237, which increased overall fund balance from $6,879,823 at the beginning of the year, to $7,512,060 at the end of fiscal year 2020. The surplus at the end of the fiscal year was primarily attributable to enhanced revenues, predominately related to the intergovernmental, charges for service, permit and investment earnings categories; lower than expected contractual services costs, particularly related to outsourced inspections and engineering services; and lower than anticipated personnel related benefit costs, as a direct result of retirements and temporary vacancies. Ending fund balance for the General Fund was allocated as follows: $63,193 is nonspendable (i.e. prepaids); $203,874 is restricted for expenditures relating to IMRF in future fiscal periods; and $7,244,993 is unassigned. At fiscal year end, unassigned fund balance as a percentage of total expenditures equated to 53.9%, which is the equivalent of approximately six to seven months of operating reserves. Proprietary Funds - The United City of Yorkville’s proprietary funds provide the same type of information found in the government-wide financial statements, but in greater detail. The net position of the City’s proprietary funds at the end of the year totaled $68,192,414, allocated between the Water and Sewer Funds in the amounts of $33,862,890 and $34,329,524, respectively. Lower than expected operational expenses and developer donations totaling just under $2.0 million, accounted for the bulk of the increase. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets – The United City of Yorkville’s investment in capital assets for its governmental and business-type activities as of April 30, 2020 totaled $168,228,262 (net of accumulated depreciation). Investments in capital assets include land, land improvements, construction in progress (CIP), infrastructure (roadway improvements, sanitary sewer lines, storm sewers and watermains), buildings, equipment and vehicles. The following tables summarize the changes in the City’s capital assets for governmental and business-type activities. Change in Capital Assets – Governmental Activities (in millions) Net Balance Additions/Balance May 1, 2019 (Deletions)April 30, 2020 Non-Depreciable Assets: Land and Construction in Progress 34.8$ (2.0)$ 32.9$ Depreciable Capital Assets: Infrastructure 69.6 5.8 75.4 Buildings 15.5 0.2 15.7 Equipment 8.8 - 8.8 Vehicles 2.9 0.1 3.0 Accumulated Depreciation on Capital Assets (35.0) (2.8) (37.7) Total Capital Assets, Net 96.6$ 1.3$ 97.9$ Total net capital assets for the City’s governmental activities increased by $1.3 million in the current fiscal year, due to developer donated roadway and storm sewer infrastructure and the culmination of several City financed roadway improvements. During the fiscal year depreciation expense totaling $3,033,752 was charged to the following functions: General Government ($105,819), Public Safety ($153,761), Public Works ($2,136,994), Library ($182,713) and Parks and Recreation ($454,465). 21 Change in Capital Assets – Business-Type Activities (in millions) Balance Additions/Balance May 1, 2019 Deletions April 30, 2020 Non-Depreciable Assets: Land and Construction in Progress 3.3$ 0.7$ 4.0$ Depreciable Capital Assets: Infrastructure 66.0 2.0 68.0 Equipment 18.8 0.1 18.9 Vehicles 0.5 0.0 0.5 Accumulated Depreciation on Capital Assets (19.4) (1.8) (21.1) Total Capital Assets, Net 69.3$ 1.0$ 70.3$ Net capital assets increased by $998,715 in the current fiscal year, as a result of increased developer donated infrastructure and other City projects currently in progress. Non-developer capital asset additions for the year totaled $772,360, comprised of vehicles ($38,002), equipment ($52,620) and various infrastructure projects currently under construction ($681,738). During the fiscal year depreciation expense of $1,053,704 and $714,467 was charged to the Water and Sewer Funds functional expense categories, respectively. For more detailed information, related to capital assets, see Note 3 to the financial statements, beginning on page57. Debt Administration As of April 30, 2020, the United City of Yorkville had total debt outstanding of $28,793,330, comprised of general obligation and alternative revenue source bonds, debt certificates, developer commitments and loans payable. This amount is partially comprised of seven alternative revenue bonds which pledge income, sales, incremental property taxes, and water/sewer revenues. In addition, these bonds can be reverted to the property tax rolls should the alternative revenue source prove to be inadequate. Governmental Business-Type Activities Activities Total General Obligation & Alternative Revenue Source Bonds 10,718,207$ 13,685,179$ 24,403,386$ Debt Certificates - 445,000 445,000 Developer Commitments - 2,272,473 2,272,473 Loans Payable 926,655 745,816 1,672,471 11,644,862$ 17,148,468$ 28,793,330$ The City’s general obligation debt is rated AA by Standard & Poor’s and Fitch Ratings. The United City of Yorkville is a non-home rule community and as such is subject to a legal debt limit of 8.625% of the equalized assessed value (EAV) of the City, per State statute. The 2019 EAV of the City was $553,579,496, which resulted in a legal debt limit of $47,746,232. At the end of the fiscal year, the City had $4,230,000 in debt applicable to the debt limit, resulting in a debt to EAV ratio of 0.76%. For more detailed information related to long-term debt, see Note 3 to the financial statements, beginning on page 60. 22 ECONOMIC FACTORS AND NEXT YEAR’S BUDGET Fiscal year 2020 saw the General Fund continue to build up its reserves, as overall fund balance exceeded $7.5 million, eclipsing its previous high point of $6.8 million in the year prior. Despite the potential negative economic impact of the ongoing pandemic, the City’s primary locally sourced revenue streams, consisting of sales taxes, property taxes and building permits, have thus far remained fairly resilient. Therefore, based on the overall operating results of fiscal year 2020 and the events that have come to pass thus far in fiscal year 2021, it would appear that the local economy has continued to remain stable and that development in Yorkville continues to carry on in a positive manner, as the City remains committed to developing economic incentives and other measures to attract and retain businesses. After a 6.6% increase last year, overall property values (i.e. assessed valuation) in the City are currently estimated to increase an additional 5.5% in 2020, which is a positive indicator that the local housing market continues to strengthen. Despite the increases in EAV over the last several years, the City remains mindful of its impact on residents when developing its annual property tax levy. For the 2019 levy year, the City Council once again continued its past practice of only increasing the levy by the incremental property tax proceeds generated from new construction. This resulted in the City foregoing the inflationary increment of levy, valued at approximately $62,000. As the City moved forward into the subsequent fiscal year, management continued its practice of conservatively projecting revenues, while looking for ways to reduce expenditures, in order to maintain adequate fund balances and cash reserves. In addition, management continues to monitor the fiscal activities of the State of Illinois, in order to ascertain the impact, if any, of how additional State budget cuts would impact the local share of State revenues. Notwithstanding reductions to municipalities share of income taxes over the last several years, there have been several recent developments at the State-level which have had a positive impact on local governments across Illinois. In June of 2019, the Motor Fuel Law was amended to impose and additional tax of 19 cents per gallon on motor fuel. In its first full year of implementation, Yorkville’s portion of this supplemental motor fuel tax, commonly referred to as transportation renewal funds, is expected to be around $300,000. In response to these new proceeds, the City has expanded its budgeted outlay on roadway construction and maintenance programs with the Motor Fuel Tax Fund. The State has also initiated a new capital plan, called Rebuild Illinois, with approximately $1.25 million earmarked for Yorkville over the next several years, which the City intends to use for roadway improvements in the Fox Hill subdivision. In addition, the new “21st Century” Sales Tax law, which will allow municipalities to collect locally imposed sales tax on purchases made over the internet (i.e. non-home rule sales tax), should have a significant positive impact on the City’s General Fund beginning in April of 2021; although the exact extent of this impact remains to be determined. Looking ahead into fiscal year 2021, the General Fund is currently budgeted to yield a nominal surplus, with increased budgetary emphasis on vehicle and equipment replacement. At the same time, the City remains committed to maintaining adequate reserves, should an economic downturn occur. Budgeted capital and other significant projects for the upcoming fiscal year include: continuation of the annual “Road to Better Roads” program, with approximately $1.7 million budgeted for water, sanitary sewer, storm sewer and roadway improvements; the implementation of a new pavement striping program; roadway improvements on Greenbriar Road; a sidewalk replacement program; water infrastructure improvements on Elizabeth Street; the completion of the cation media exchange replacement at water treatment plants 8 and 9; and the construction of a new standby generator on Beaver Street. REQUESTS FOR INFORMATION This financial report is designed to provide our citizens, customers, investors and creditors with a general overview of the City’s finances. Questions concerning this report or requests for additional financial information should be directed to Rob Fredrickson, Director of Finance, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois. 23 • Government-Wide Financial Statements • Fund Financial Statements Governmental Funds Proprietary Funds Fiduciary Fund BASIC FINANCIAL STATEMENTS The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets of statements include: In addition, the notes to the financial statements are included to provide information that is essential to a user’s understanding of the basic financial statements. UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position April 30, 2020 See Following Page UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position April 30, 2020 Business- Type Activities Totals Current Assets Cash and Investments $ 9,562,804 3,577,182 13,139,986 Receivables - Net 8,418,023 1,208,331 9,626,354 Prepaids 76,708 13,953 90,661 Due from Other Governments 945 - 945 Total Current Assets 18,058,480 4,799,466 22,857,946 Noncurrent Assets Capital Assets Nondepreciable Capital Assets 32,850,390 4,012,265 36,862,655 Depreciable Capital Assets 102,839,997 87,414,478 190,254,475 Accumulated Depreciation (37,740,810) (21,148,058) (58,888,868) Total Capital Assets 97,949,577 70,278,685 168,228,262 Other Assets Assets Held for Others - 11,091,000 11,091,000 Total Noncurrent Assets 97,949,577 81,369,685 179,319,262 Total Assets 116,008,057 86,169,151 202,177,208 Deferred Items - IMRF 721,757 143,523 865,280 Deferred Items - RBP 69,904 8,165 78,069 Deferred Items - Police Pension 1,853,822 - 1,853,822 Unamortized Loss on Refunding 93,086 26,707 119,793 Total Deferred Outflows of Resources 2,738,569 178,395 2,916,964 Total Assets and Deferred Outflows of Resources 118,746,626 86,347,546 205,094,172 Governmental Activities ASSETS DEFERRED OUTFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 24 Business- Type Activities Totals Current Liabilities Accounts Payable $ 882,137 249,569 1,131,706 Retainage Payable 32,854 3,905 36,759 Deposits Payable 2,564,369 5,000 2,569,369 Accrued Payroll 543,609 42,064 585,673 Accrued Interest Payable 160,553 198,543 359,096 Other Payables 189,779 8,295 198,074 Current Portion of Long-Term Debt 1,663,770 3,081,965 4,745,735 Total Current Liabilities 6,037,071 3,589,341 9,626,412 Noncurrent Liabilities Compensated Absences Payable 493,510 46,224 539,734 Net Pension Liability - IMRF 916,272 182,204 1,098,476 Net Pension Liability - Police Pension 12,668,740 - 12,668,740 Total OPEB Liability - RBP 961,919 112,344 1,074,263 Other Liabilities 1,890 - 1,890 Notes Payable 673,426 - 673,426 IEPA Loans Payable - 638,766 638,766 General Obligation Bonds Payable - Net 9,431,044 10,897,342 20,328,386 Debt Certificates Payable - 305,000 305,000 Developer Agreements - 2,272,473 2,272,473 Total Noncurrent Liabilities 25,146,801 14,454,353 39,601,154 Total Liabilities 31,183,872 18,043,694 49,227,566 Property and State Taxes 5,632,442 - 5,632,442 Deferred Items - IMRF 560,405 111,438 671,843 Deferred Items - Police Pension 1,366,800 - 1,366,800 Total Deferred Inflows of Resources 7,559,647 111,438 7,671,085 Total Liabilities and Deferred Inflows of Resources 38,743,519 18,155,132 56,898,651 Net Investment in Capital Assets 86,397,801 55,429,397 141,827,198 Restricted IMRF 203,874 - 203,874 Library Operations 701,672 - 701,672 Motor Fuel Tax 695,707 - 695,707 Special Service Areas 13,492 - 13,492 Land Cash 247,841 - 247,841 Unrestricted (8,257,280) 12,763,017 4,505,737 Total Net Position 80,003,107 68,192,414 148,195,521 LIABILITIES NET POSITION Governmental Activities DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 25 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Activities For the Fiscal Year Ended April 30, 2020 Charges Operating Capital for Grants/ Grants/ Services Contributions Contributions Governmental Activities General Government $ 6,213,208 3,637,639 - 38,000 Library 1,017,437 129,530 27,011 - Parks and Recreation 2,678,769 527,941 59,198 - Public Safety 6,526,618 - - 4,795 Community Development 816,350 - - - Public Works 4,874,549 - 801,828 3,227,917 Interest on Long-Term Debt 464,883 - - - Total Governmental Activities 22,591,814 4,295,110 888,037 3,270,712 Business-Type Activities Sewer 1,762,508 1,601,247 - 1,035,219 Water 3,271,485 4,440,881 - 959,307 Total Business-Type Activities 5,033,993 6,042,128 - 1,994,526 27,625,807 10,337,238 888,037 5,265,238 General Revenues Taxes Property Taxes Utility Taxes Business District Taxes Admissions and Amusement Taxes Video Gaming Taxes Other Taxes Intergovernmental - Unrestricted Sales Taxes Income Taxes State Use Taxes Interest Income Miscellaneous Transfers - Internal Activity Change in Net Position Net Position - Beginning Net Position - Ending Expenses Program Revenues The notes to the financial statements are an integral part of this statement. 26 Business Governmental Type Activities Activities Totals (2,537,569)- (2,537,569) (860,896)- (860,896) (2,091,630)- (2,091,630) (6,521,823)- (6,521,823) (816,350)- (816,350) (844,804)- (844,804) (464,883)- (464,883) (14,137,955)- (14,137,955) - 873,958 873,958 - 2,128,703 2,128,703 - 3,002,661 3,002,661 (14,137,955)3,002,661 (11,135,294) 5,195,891 - 5,195,891 1,545,821 - 1,545,821 393,342 - 393,342 342,929 - 342,929 131,292 - 131,292 118,875 - 118,875 5,635,945 - 5,635,945 1,870,977 - 1,870,977 665,636 - 665,636 239,155 67,934 307,089 456,998 107,705 564,703 (679,936)679,936 - 15,916,925 855,575 16,772,500 1,778,970 3,858,236 5,637,206 78,224,137 64,334,178 142,558,315 80,003,107 68,192,414 148,195,521 Primary Government Net (Expenses)/Revenues The notes to the financial statements are an integral part of this statement. 27 UNITED CITY OF YORKVILLE, ILLINOIS Balance Sheet - Governmental Funds April 30, 2020 Cash and Investments $ 5,610,582 Receivables - Net of Allowances Property Taxes 3,337,863 Accounts 880,946 Grants 24,929 Other Taxes 2,320,841 Due from Other Governments 945 Due from Other Funds 2,468,262 Prepaids 63,193 Total Assets 14,707,561 Accounts Payable 720,630 Retainage Payable - Deposit Payable 1,931,317 Accrued Payroll 457,760 Due to Other Funds 900 Other Payables 18,639 Total Liabilities 3,129,246 Property and State Taxes 4,066,255 Total Liabilities and Deferred Inflows of Resources 7,195,501 Nonspendable 63,193 Restricted 203,874 Committed - Assigned - Unassigned 7,244,993 Total Fund Balances 7,512,060 Total Liabilities, Deferred Inflows of Resources and Fund Balances 14,707,561 FUND BALANCES LIABILITIES General ASSETS DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 28 Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals 793,781 636,112 1,022,181 1,500,148 9,562,804 1,566,187 - - - 4,904,050 350 2,421 141,552 50,923 1,076,192 - - 30,000 4,795 59,724 800 - - 56,416 2,378,057 - - - - 945 900 - - - 2,469,162 518 12,997 - - 76,708 2,362,536 651,530 1,193,733 1,612,282 20,527,642 17,210 87,315 49,322 7,660 882,137 - - 5,180 27,674 32,854 - 4,690 519,076 109,286 2,564,369 27,505 58,344 - - 543,609 - - - 2,468,262 2,469,162 49,444 89,696 32,000 - 189,779 94,159 240,045 605,578 2,612,882 6,681,910 1,566,187 - - - 5,632,442 1,660,346 240,045 605,578 2,612,882 12,314,352 518 12,997 - - 76,708 701,672 - - 957,040 1,862,586 - 398,488 - - 398,488 - - 588,155 511,692 1,099,847 - - - (2,469,332)4,775,661 702,190 411,485 588,155 (1,000,600)8,213,290 2,362,536 651,530 1,193,733 1,612,282 20,527,642 Special Revenue The notes to the financial statements are an integral part of this statement. 29 UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities April 30, 2020 Total Governmental Fund Balances $ 8,213,290 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds.97,949,577 Deferred outflows (inflows) of resources related to the pensions not reported in the funds. Deferred Items - IMRF 161,352 Deferred Items - Police Pension 487,022 Deferred Items - RBP 69,904 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. Accrued Interest Payable (160,553) Compensated Absences Payable (616,888) Net Pension Liability - IMRF (916,272) Net Pension Liability - Police Pension (12,668,740) Total OPEB Liability - RBP (961,919) Notes Payable (926,655) General Obligation Bonds Payable (10,718,207) Unamortized Loss on Refunding 93,086 Other Obligations Payable (1,890) Net Position of Governmental Activities 80,003,107 The notes to the financial statements are an integral part of this statement. 30 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2020 See Following Page UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2020 Revenues Taxes $ 11,378,438 Intergovernmental 2,742,090 Licenses, Permits and Fees 490,959 Charges for Services 1,670,693 Fines and Forfeits 73,872 Grants and Donations - Interest 147,837 Miscellaneous 101,817 Total Revenues 16,605,706 Expenditures Current General Government 4,592,463 Library - Parks and Recreation - Public Safety 5,813,774 Community Development 816,350 Public Works 2,216,434 Capital Outlay - Debt Service Principal Retirement - Interest and Fiscal Charges - Total Expenditures 13,439,021 Excess (Deficiency) of Revenues Over (Under) Expenditures 3,166,685 Other Financing Sources (Uses) Debt Issuance - Payment to Escrow Agent - Sale of Capital Assets - Transfers In 32,092 Transfers Out (2,566,540) (2,534,448) Net Change in Fund Balances 632,237 Fund Balances - Beginning 6,879,823 Fund Balances - Ending 7,512,060 General The notes to the financial statements are an integral part of this statement. 31 Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals 1,497,431 - - 335,335 13,211,204 27,011 - 38,000 754,037 3,561,138 110,775 - 154,916 372,215 1,128,865 11,204 527,941 775,218 92,967 3,078,023 7,551 - - 6,799 88,222 - 18,154 - 41,044 59,198 17,131 1,334 61,060 11,793 239,155 2,594 219,423 49,998 71,443 445,275 1,673,697 766,852 1,079,192 1,685,633 21,811,080 - - 459,791 868,800 5,921,054 834,724 - - - 834,724 - 2,219,269 - 5,035 2,224,304 - - - 4,289 5,818,063 - - - - 816,350 - - - 120,598 2,337,032 - - 441,677 1,074,561 1,516,238 635,000 - 195,000 655,368 1,485,368 163,702 - 127,663 182,834 474,199 1,633,426 2,219,269 1,224,131 2,911,485 21,427,332 40,271 (1,452,417)(144,939) (1,225,852)383,748 - - - 548,273 548,273 - - - (531,617)(531,617) - - - 11,723 11,723 24,388 1,410,988 240,663 315,471 2,023,602 - - (136,998)- (2,703,538) 24,388 1,410,988 103,665 343,850 (651,557) 64,659 (41,429)(41,274)(882,002)(267,809) 637,531 452,914 629,429 (118,598)8,481,099 702,190 411,485 588,155 (1,000,600)8,213,290 Special Revenue The notes to the financial statements are an integral part of this statement. 32 UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended April 30, 2020 Net Change in Fund Balances - Total Governmental Funds $ (267,809) Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlays 1,367,841 Capital Contributions 3,227,917 Depreciation Expense (3,033,752) Disposals - Cost (518,952) Disposals - Accumulated Depreciation 266,826 The net effect of deferred outflows (inflows) of resources related to the pensions not reported in the funds. Change in Deferred Items - IMRF (1,093,032) Change in Deferred Items - Police Pension 415,141 Change in Deferred Items - RBP 59,598 The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes the current financial resources of the governmental funds. Change in Compensated Absences Payable (57,499) Change in Net Pension Liability - IMRF 919,209 Change in Net Pension Liability - Police Pension (969,935) Change in Total OPEB Liability - RBP (14,611) Retirement of Debt 2,016,985 Debt Issuance (548,273) Amortization of Loss on Refunding (34,237) Amortization of Premium 25,228 Changes to accrued interest on long-term debt in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.18,325 Changes in Net Position of Governmental Activities 1,778,970 The notes to the financial statements are an integral part of this statement. 33 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2020 See Following Page UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2020 Water Totals Current Assets Cash and Investments $1,042,310 2,534,872 3,577,182 Receivables - Net of Allowances Accounts 248,322 960,009 1,208,331 Prepaids 2,375 11,578 13,953 Total Current Assets 1,293,007 3,506,459 4,799,466 Noncurrent Assets Capital Assets Nondepreciable 478,796 3,533,469 4,012,265 Depreciable 36,184,464 51,230,014 87,414,478 Accumulated Depreciation (6,996,678) (14,151,380) (21,148,058) 29,666,582 40,612,103 70,278,685 Other Assets Assets Held for Others 11,091,000 - 11,091,000 Total Noncurrent Assets 40,757,582 40,612,103 81,369,685 Total Assets 42,050,589 44,118,562 86,169,151 Deferred Items - IMRF 48,959 94,564 143,523 Deferred Items - RBP 3,463 4,702 8,165 Unamortized Loss on Refunding 8,685 18,022 26,707 61,107 117,288 178,395 Total Assets and Deferred Outflows of Resources 42,111,696 44,235,850 86,347,546 Business-Type Activities - Enterprise Sewer ASSETS DEFERRED OUTFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statements. 34 Water Totals Current Liabilities Accounts Payable $50,865 198,704 249,569 Retainage Payable - 3,905 3,905 Deposits Payable 5,000 - 5,000 Accrued Payroll 14,754 27,310 42,064 Accrued Interest Payable 90,029 108,514 198,543 Other Payables - 8,295 8,295 Current Portion of Long-Term Debt 1,039,405 2,042,560 3,081,965 Total Current Liabilities 1,200,053 2,389,288 3,589,341 Noncurrent Liabilities Compensated Absences Payable 13,517 32,707 46,224 Net Pension Liability - IMRF 62,154 120,050 182,204 Total OPEB Liability - RBP 47,647 64,697 112,344 IEPA Loans Payable - 638,766 638,766 General Obligation Bonds Payable - Net 5,025,000 5,872,342 10,897,342 Debt Certificates Payable 305,000 - 305,000 Developer Agreements 1,090,787 1,181,686 2,272,473 Total Noncurrent Liabilities 6,544,105 7,910,248 14,454,353 Total Liabilities 7,744,158 10,299,536 18,043,694 Deferred Items - IMRF 38,014 73,424 111,438 Total Liabilities and Deferred Inflows of Resources 7,782,172 10,372,960 18,155,132 Net Investment in Capital Assets 23,320,267 32,109,130 55,429,397 Unrestricted 11,009,257 1,753,760 12,763,017 Total Net Position 34,329,524 33,862,890 68,192,414 NET POSITION LIABILITIES Sewer Business-Type Activities - Enterprise DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statements. 35 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds For the Fiscal Year Ended April 30, 2020 Water Totals Operating Revenues Charges for Services $ 1,402,547 4,098,329 5,500,876 Operating Expenses Operations 686,984 1,883,640 2,570,624 Depreciation and Amortization 717,774 985,834 1,703,608 Total Operating Expenses 1,404,758 2,869,474 4,274,232 Operating Income (2,211) 1,228,855 1,226,644 Nonoperating Revenues (Expenses) Interest Income 40,061 27,873 67,934 Connection Fees 198,700 342,552 541,252 Other Income (Expense)(597) 108,302 107,705 Interest Expense (357,750) (402,011) (759,761) (119,586)76,716 (42,870) Income (Loss) Before Transfers and Contributions (121,797) 1,305,571 1,183,774 Capital Contributions 1,035,219 959,307 1,994,526 Transfers In 575,030 178,781 753,811 Transfers Out (73,875)- (73,875) 1,536,374 1,138,088 2,674,462 Change in Net Position 1,414,577 2,443,659 3,858,236 Net Position - Beginning 32,914,947 31,419,231 64,334,178 Net Position - Ending 34,329,524 33,862,890 68,192,414 Business-Type Activities - Enterprise Sewer The notes to the financial statements are an integral part of this statement. 36 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Cash Flows - Proprietary Funds For the Fiscal Year Ended April 30, 2020 Water Totals Cash Flows from Operating Activities Receipts from Customers and Users $ 1,628,051 4,481,505 6,109,556 Payments to Employees (208,794) (395,387) (604,181) Payments to Suppliers (442,773) (1,430,849) (1,873,622) 976,484 2,655,269 3,631,753 Cash Flows from Noncapital Financing Activities Transfers In 575,030 178,781 753,811 Transfers (Out) (73,875) - (73,875) 501,155 178,781 679,936 Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets 7,000 (779,360) (772,360) Debt Repayment (1,032,832) (1,989,906) (3,022,738) Interest Payments (357,750) (402,011) (759,761) (1,383,582) (3,171,277) (4,554,859) Cash Flows from Investing Activities Interest Received 40,061 27,873 67,934 Net Change in Cash and Cash Equivalents 134,118 (309,354) (175,236) Cash and Cash Equivalents - Beginning 908,192 2,844,226 3,752,418 Cash and Cash Equivalents - Ending 1,042,310 2,534,872 3,577,182 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income (Loss) (2,211) 1,228,855 1,226,644 Adjustments to Reconcile Operating Income to Net Income to Net Cash Provided by (Used in) Operating Activities: Depreciation and Amortization Expense 717,774 985,834 1,703,608 Connection Fees/Other Income 198,103 450,854 648,957 (Increase) Decrease in Current Assets 27,401 (67,678) (40,277) Increase (Decrease) in Current Liabilities 35,417 57,404 92,821 Net Cash Provided by Operating Activities 976,484 2,655,269 3,631,753 Noncash Capital and Related Financing Activities Capital Contributions 1,035,219 959,307 1,994,526 Business-Type Activities - Enterprise Sewer The notes to the financial statement are an integral part of this statement. 37 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Fiduciary Net Position April 30, 2020 Cash and Cash Equivalents $ 507,932 Investments U.S. Treasury Securities 2,636,312 U.S. Agency Securities 403,322 Corporate Bonds 837,353 Mutual Funds 3,309,913 Common Stocks 3,149,663 Accrued Interest 22,950 Total Assets 10,867,445 Accounts Payable 2,462 Net Position Restricted for Pensions 10,864,983 NET POSITION Trust Pension Police ASSETS LIABILITIES The notes to the financial statement are an integral part of this statement. 38 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Changes in Fiduciary Net Position For the Fiscal Year Ended April 30, 2020 Additions Contributions - Employer $ 1,111,484 Contributions - Plan Members 269,903 Total Contributions 1,381,387 Investment Income Interest Earned 296,578 Net Change in Fair Value (374,176) (77,598) Less Investment Expenses (43,563) Net Investment Income (121,161) Total Additions 1,260,226 Deductions Administration 11,589 Benefits and Refunds 787,372 Total Deductions 798,961 Change in Fiduciary Net Position 461,265 Net Position Restricted for Pensions Beginning 10,403,718 Ending 10,864,983 Police Trust Pension The notes to the financial statement are an integral part of this statement. 39 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The United City of Yorkville (City) is an Illinois unit of local government. The financial statements include all functions, programs and activities under control of the City Council. The City’s major operations include public safety, public works, library, parks and recreation, community development, water and sewer services, and general administration. The City Council has oversight responsibility for the City, the Public Library and the Park and Recreation Board. Oversight responsibility includes designation of management and all other control over operations of these entities. The government-wide financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant of the City’s accounting policies established in GAAP and used by the City are described below. REPORTING ENTITY The City’s financial reporting entity comprises the following: Primary Government: United City of Yorkville In determining the financial reporting entity, the City complies with the provisions of GASB Statement No. 61, “The Financial Reporting Omnibus - an Amendment of GASB Statements No. 14 and No. 34,” and includes all component units that have a significant operational or financial relationship with the City. Based upon the criteria set forth in the GASB Statement No. 61, there are no component units included in the reporting entity. Police Pension Employees Retirement System The City’s police employees participate in the Police Pension Employees Retirement System (PPERS). PPERS functions for the benefit of these employees and is governed by a five-member pension board. Two members appointed by the City’s Mayor, one elected pension beneficiary and two elected police employees constitute the pension board. The participants are required to contribute a percentage of salary as established by state statute and the City is obligated to fund all remaining PPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it is legally separate from the City, the PPERS is reported as if it were part of the primary City because its sole purpose is to provide retirement benefits for the City’s police employees. The PPERS is reported as a pension trust fund. 40 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION Government-Wide Statements The City’s basic financial statements include both government-wide (reporting the City as a whole) and fund financial statements (reporting the City’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type. The City’s public safety, highway and street maintenance and reconstruction, building code enforcement, public improvements, economic development, parks and recreation, planning and zoning, and general administrative services are classified as governmental activities. The City’s sewer and water services are classified as business-type activities. In the government-wide Statement of Net Position, both the governmental and business-type activities columns are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis, which recognizes all long-term assets/deferred outflows and receivables as well as long- term debt/deferred inflows and obligations. The City’s net position is reported in three parts: net investment in capital assets; restricted; and unrestricted. The City first utilizes restricted resources to finance qualifying activities. The government-wide Statement of Activities reports both the gross and net cost of each of the City’s functions (general government, public safety, highways and streets, etc.) and business-type activities. The functions are supported by general government revenues (property, sales and use taxes, certain intergovernmental revenues, fines, permits and charges for services, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, which include 1) changes to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. The net costs (by function or business-type activity) are normally covered by general revenue (property, sales and use taxes, certain intergovernmental revenues, permits and charges for services, etc.). This government-wide focus is more on the sustainability of the City as an entity and the change in the City’s net position resulting from the current year’s activities. Fund Financial Statements The financial transactions of the City are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets/deferred outflows, liabilities/deferred inflows, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on the major funds in either the governmental or business-type activities categories. 41 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Nonmajor funds by category are summarized into a single column. GASB Statement No. 34 sets forth minimum criteria (percentage of the assets/deferred outflows, liabilities/deferred inflows, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The City electively added funds, as major funds, which either have debt outstanding or a specific community focus. The nonmajor funds are combined in a column in the fund financial statements. A fund is considered major if it is the primary operating fund of the City or meets the following criteria: Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. The various funds are reported by generic classification within the financial statements. The following fund types are used by the City: Governmental Funds The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the City: General fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is a major fund. Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The City maintains nine special revenue funds. The Library Fund, a major fund, is used to account for the activity relating to the Yorkville Public Library. The primary revenue source for the Library Fund is property taxes. The Parks and Recreation Fund, also a major fund, is used to account for the revenues and expenditures associated with Yorkville’s Parks and Recreation departments. The primary revenue source for the Parks and Recreation Fund is charges for services. 42 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Governmental Funds – Continued Debt service funds are used to account for the accumulation of funds for the periodic payment of principal and interest on general long-term debt. The City maintains one debt service fund. Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). The City maintains two capital projects funds. The Citywide Capital Fund, a major fund, is used to account for financial resources accumulated for maintenance of public infrastructure and to fund new capital improvements that benefit the public. Proprietary Funds The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The following is a description of the proprietary funds of the City: Enterprise funds are required to account for operations for which a fee is charged to external users for goods or services and the activity is (a) financed with debt that is solely secured by a pledge of the net revenues, (b) has third party requirements that the cost of providing services, including capital costs, be recovered with fees and charges, or (c) establishes fees and charges based on a pricing policy designed to recover similar costs. The City maintains two enterprise funds. The Sewer Fund, a major fund, is used to account for the operation and sewer infrastructure maintenance of the City-owned sewer system, as well as the construction of new sewer systems within City limits. Revenues are generated through user maintenance fees. The Water Fund, also a major fund, is used to account for the operation and water infrastructure maintenance of the City-owned water distribution system, as well as the construction of new water systems. Revenues are generated through charges based on water consumption and user maintenance fees. Fiduciary Funds Fiduciary funds are used to report assets held in a trustee or custodial capacity by the City for others and therefore are not available to support City programs. The reporting focus is on net position and changes in net position and is reported using accounting principles similar to proprietary funds. 43 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Fiduciary Funds – Continued Pension trust funds are used to account for assets held in a trustee capacity by the City for pension benefit payments. The Police Pension Fund accounts for the accumulation of resources to pay pension costs. Resources are contributed by police force members at rates fixed by state statutes and by the government through an annual property tax levy. The City’s fiduciary fund is presented in the fiduciary fund financial statements. Since by definition these assets are being held for the benefit of a third party (other local governments, private parties, pension participants, etc.) and cannot be used to address activities or obligations of the City, these funds are not incorporated into the government-wide statements. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. Measurement Focus On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-type activities are presented using the economic resources measurement focus as defined below. In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period. 44 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING – Continued Measurement Focus – Continued All proprietary and pension trust funds utilize an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows and liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. Proprietary and pension trust fund equity is classified as net position. Basis of Accounting In the government-wide Statement of Net Position and Statement of Activities, both governmental and business-type activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/deferred inflow is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place. In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year-end. The City recognizes property taxes when they become both measurable and available in accordance with GASB Codification Section P70. A sixty-day availability is generally used for revenue recognition for all other governmental fund revenues. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are recognized when due. In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to accrual are property taxes, state and utility taxes, franchise taxes, interest revenue, charges for services, and fines and forfeits. All other revenues are not susceptible to accrual because generally they are not measurable until received in cash. All proprietary and pension trust funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. 45 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING – Continued Basis of Accounting – Continued Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY Cash and Investments Cash and cash equivalents on the Statement of Net Position are considered to be cash on hand, demand deposits, and cash with fiscal agent. For the purpose of the proprietary funds “Statement of Cash Flows,” cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less. Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates fair value. For investments, the City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Interfund Receivables, Payables and Activity Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. All other interfund transactions are treated as transfers. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Receivables In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Major receivables balances for governmental activities include property taxes, state and utility taxes, franchise taxes, and grants. Business-type activities report utility charges as their major receivables. 46 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Prepaids Prepaids are valued at cost, which approximates market. The cost of governmental fund-type prepaids are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government- wide and fund financial statements. Assets Held for Others In June of 2004, the City entered into an intergovernmental agreement with Yorkville-Bristol Sanitary District for design and construction of the Rob Roy Creek Interceptor. At the date of completion, the Yorkville-Bristol Sanitary District owns and maintains the Interceptor. All costs associated with the construction of the infrastructure asset are recorded as Assets Held for Others in the City’s financial statements. As of April 30, 2020, the balance of this project was $11,091,000 reported in the Sewer Fund. In connection with this project, the City issued General Obligation Alternate Revenue Source Bonds of 2005D in the fiscal year 2006 for $11,300,000, which were refunded in 2008 and again in 2011. At April 30, 2020, the outstanding balance of the 2011 refunding bonds is $5,910,000. See Note 3 for more information on this long-term debt issue. Deferred Outflows/Inflows of Resources Deferred outflow/inflow of resources represents an acquisition/reduction of net position that applies to a future period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue) until that future time. Capital Assets Capital assets purchased or acquired with an original cost of $5,000 to $75,000, depending on asset class, (see chart on the following page) or more are reported at historical cost or estimated historical cost. Contributed assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. General capital assets are long-lived assets of the City as a whole. Infrastructure such as streets, traffic signals and signs are capitalized. In the case of the initial capitalization of general infrastructure assets (i.e., those reported by the governmental activities) the government chose to include all such items regardless of their acquisition date. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. 47 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Capital Assets – Continued Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. The valuation bases for proprietary fund capital assets are the same as those used for the general capital assets. Donated capital assets are capitalized at acquisition value on the date donated. Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives: Estimated Useful Capital Asset Life Land $ 25,000 N/A Buildings 35,000 10 - 50 Years Equipment 5,000 5 - 75 Years Vehicles 5,000 5 - 15 Years Infrastructure - Street and Storm Sewer 50,000 10 - 75 Years Infrastructure - Water and Sewer 75,000 10 - 75 Years Capitalized Threshold Compensated Absences The City accrues accumulated unpaid vacation and associated employee-related costs when earned (or estimated to be earned) by the employee. In accordance with GASB Statement No. 16, no liability is recorded for nonvesting accumulation rights to receive sick pay benefits. However, a liability is recognized for that portion of accumulated sick leave that is estimated to be taken as “terminal leave” prior to retirement. All vacation pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements. Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of issuance. 48 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Long-Term Obligations – Continued In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Net Position In the government-wide financial statements, equity is classified as net position and displayed in three components: Net Investment in Capital Assets – Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted – Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislations. Unrestricted – All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.” 49 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY BUDGETARY INFORMATION Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual budgets are adopted for all funds. All annual appropriations lapse at fiscal year-end. During the year, several supplementary appropriations were necessary. The City follows these procedures in establishing the budgetary data reflected in the financial statements: • Prior to May 1, the Mayor submits to the City Council the proposed budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. • Public hearings are conducted at the City offices to obtain taxpayer comments. • Prior to May 1, the budget is legally adopted by a vote of the City Council through passage of an ordinance. • The budget officer is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. DEFICIT FUND BALANCE The following funds had deficit fund balance as of the date of this report: Fund Sunflower Special Service Area $16,200 Countryside TIF 1,141,784 Downtown TIF 1,237,549 Downtown TIF II 73,799 Deficit 50 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS The City maintains a cash and investment pool that is available for use by all funds except the pension trust fund. Each fund type's portion of this pool is displayed on the financial statements as "cash and investments.” In addition, investments are separately held by several of the City's funds. The deposits and investments of the pension trust fund are held separately from those of other funds. Permitted Deposits and Investments – Statutes authorize the City to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services and Illinois Funds. The deposits and investments of the Pension Fund are held separately from those of other City funds. Statutes authorize the Pension Fund to make deposits/invest in interest bearing direct obligations of the United States of America; obligations that are fully guaranteed or insured as to the payment of principal and interest by the United States of America; bonds, notes, debentures, or similar obligations of agencies of the United States of America; savings accounts or certificates of deposit issued by banks or savings and loan associations chartered by the United States of America or by the State of Illinois, to the extent that the deposits are insured by the agencies or instrumentalities of the federal government; credit unions, to the extent that the deposits are insured by the agencies or instrumentalities of the federal government; State of Illinois bonds; pooled accounts managed by the Illinois Funds Market Fund (Formerly known as IPTIP, Illinois Public Treasurer’s Investment Pool), or by banks, their subsidiaries or holding companies, in accordance with the laws of the State of Illinois; bonds or tax anticipation warrants of any county, township, or municipal corporation of the State of Illinois; direct obligations of the State of Israel; money market mutual funds managed by investment companies that are registered under the Federal Investment Company Act of 1940 and the Illinois Securities Law of 1953 and are diversified, open-ended management investment companies, provided the portfolio is limited to specified restrictions; general accounts of life insurance companies; and separate accounts of life insurance companies and mutual funds, the mutual funds must meet specific restrictions, provided the investment in separate accounts and mutual funds does not exceed ten percent of the Pension Fund’s plan net position; and corporate bonds managed through an investment advisor, rated as investment grade by one of the two largest rating services at the time of purchase. Pension Funds with plan net position of $2.5 million or more may invest up to forty-five percent of plan net position in separate accounts of life insurance companies and mutual funds. Pension Funds with plan net position of at least $5 million that have appointed an investment advisor, may through that investment advisor invest up to forty-five percent of the plan net position in common and preferred stocks that meet specific restrictions. In addition, pension funds with plan net position of at least $10 million that have appointed an investment advisor, may invest up to fifty percent of its net position in common and preferred stocks and mutual funds that meet specific restrictions effective July 1, 2011 and up to sixty-five percent effective July 1, 2012. 51 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS – Continued The Illinois Funds is an investment pool managed by the Illinois Public Treasurer’s Office which allows governments within the State to pool their funds for investment purposes. The Illinois Funds is not registered with the SEC as an investment company. Investments in Illinois Funds are valued at the share price, the price for which the investment could be sold. The Illinois Trust was established for the purpose of allowing various public agencies including, but not limited to, counties, townships, cities, towns, villages, school districts, housing authorities and public water supply districts, to jointly invest funds in accordance with the Laws of the State of Illinois. Participation in the Illinois Trust is voluntary. The Illinois Trust is not registered with the SEC as an Investment Company. Investments in the Illinois Trust are valued at the share price, the price for which the investment could be sold. City Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk Deposits. At year-end, the carrying amount of the City’s deposits for governmental and business-type activities totaled $10,750,050 and the bank balances totaled $10,986,033. Additionally, the City has $2,389,936 invested in the Illinois Fund at year-end, which is measured at net asset value per share determined by the plan. Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The City’s investment policy states that a variety of financial instruments and maturities, properly balanced, will help to insure liquidity and reduce risk or interest rate volatility and loss of principal. The policy does not state specific limits in investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. At year-end, the City’s investment in the Illinois Funds have an average maturity of less than one year. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in management of their own affairs, no for speculation, but for investment, considering the safety of their capital, as well as the probable income to be derived. The standard of prudence to be used by investment officials shall be the ‘prudent person’ standard and shall be applied in the context of managing an overall portfolio. At year-end, the City’s investment in the Illinois Funds is rated AAAm by Standard & Poor’s. Concentration Risk. This is the risk of loss attributed to the magnitude of the City’s investment in a single issuer. The City’s investment policy states that a variety of financial instruments and maturities, properly balanced, will help to insure liquidity and reduce risk or interest rate volatility and loss of principal. Diversifying instruments and maturities will avoid incurring unreasonable risks in the investment portfolio regarding specific security types, issuers or individual financial institutions. The City shall diversify to the best of its ability based on the type of funds invested and the cash flow needs of those funds. The City places no limit on the amount the City may invest in any one issuer. 52 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued City Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Concentration Risk – Continued. At year-end, the City does not have any investments over 5 percent of the total cash and investment portfolio (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments) over 5 percent of the total cash and investment portfolio. Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. The City’s investment policy requires that all amounts in excess of any insurance limits be collateralized by approved securities or surety bonds issued by top-rated insurers, having a value of at least 110% of the deposits. Collateral is required as security whenever deposits exceed the insurance limits of the FDIC. Repurchase agreements must also be collateralized in the amount of 105% of the market value of principal and accrued interest. Collateral shall be held at an independent, third party institution in the name of the City. The third-party institution shall comply with all qualifications and requirements as set forth in the Illinois Complied Statutes 30 ILCS 235/6. At year end, all deposits are collateralized. For an investment, this is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At year-end, the City’s investment in the Illinois Funds is not subject to custodial credit risk. Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk Deposits. At year-end, the carrying amount of the Fund’s deposits totaled $507,932 and the bank balances totaled $502,916. Investments. At year-end, the Fund has the following investments and maturities: Less Than More Than Investment Type 1 1 to 5 6 to 10 10 U.S. Treasuries $2,636,312 1,735,902 900,410 - - U.S. Agencies 403,322 140,005 246,243 1,577 15,497 Corporate Bonds 837,353 219,919 351,891 265,543 - 3,876,987 2,095,826 1,498,544 267,120 15,497 Investment Maturities (in Years) Fair Value 53 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk Investments. At year-end, the Fund has the following recurring fair value measurements: Quoted Prices in Active Significant Markets for Other Significant Indentical Observable Unobservable Assets Inputs Inputs Investments by Fair Value Level (Level 1) (Level 2) (Level 3) Debt Securities U.S. Treasuries $ 2,636,312 2,636,312 - - U.S. Agencies 403,322 - 403,322 - Corporate Bonds 837,353 - 837,353 - Equity Securities Mutual Funds 3,309,913 3,309,913 - - Common Stock 3,149,663 3,149,663 - - Total Investments by Fair Value Level 10,336,563 9,095,888 1,240,675 - Fair Value Measurements Using Total Debt Securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. Interest Rate Risk. The Fund’s investment policy states that the investment portfolio shall remain sufficiently liquid to enable the Fund to meet all operating requirements which may be reasonable anticipated. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The Fund helps limit its exposure to credit risk by primarily investing in securities issued by the United States Government and/or its agencies that are implicitly guaranteed by the United States Government. The Pension Fund’s investment policy establishes criteria for allowable investments; those criteria follow the requirements of the Illinois Pension Code. The investments in the securities of U.S. Government Agencies obligations were all rated AA+ by Standard & Poor’s or by Moody’s Investors Services and Corporate Bonds were rated AA+ to BBB+ by Standard & Poor’s. Besides investing in securities issued by agencies of the United States Government, the Pension Fund’s investment policy for reducing credit risk is by the Board conducting its responsibilities with the care, skill and caution under the circumstances then prevailing which a prudent person acting in a like capacity and familiar with those matters would use the conduct of an activity of like character or purpose. 54 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Custodial Credit Risk. The Fund’s investment policy requires all deposits in excess of federally insured limits (other than bank managed money market mutual funds) to be no less than 110% of the fair market value and secured by some form of collateral. The Fund will accept (1) United States Treasury Bills, Notes or Bonds, or (2) United States Government Agency Notes or Bonds as authorized by the Public Funds Investment Act but excluding the government sponsored agencies prohibited by the Department of Insurance. At year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. Concentration Risk. This is the risk of loss attributed to the magnitude of the Pension Fund’s investment in a single issuer. The Funds investment policy states the Board should diversify investments to avoid incurring unreasonable risks from the practice of concentrating investments in specific security types and/or individual financial institutions. In addition to the securities and fair values previously listed, the Fund also has $3,309,913 invested in mutual funds and $3,149,663 invested in common stocks. At year-end, the Fund has no investments over 5 percent of net plan position available for retirement benefits (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments) in any one organization that represent 5 percent or more of net position available for benefits. The Fund’s investment policy in accordance with Illinois Compiled Statutes (ILCS) establishes the following target allocation across asset classes: Long-Term Expected Real Asset Class Target Rate of Return Fixed Income 55.00% 7.50% Equities 44.00% 11.80% Cash and Cash Equivalents 1.00%4.20% Illinois Compiled Statutes (ILCS) limit the Fund’s investments in equities, mutual funds and variable annuities to 65%. Securities in any one company should not exceed 5% of the total fund. 55 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Concentration Risk – Continued. The long-term expected rate of return on the Fund’s investments was determined using an asset allocation study conducted by the Fund’s investment management consultant in May 2020 in which best-estimate ranges of expected future real rates of return (net of pension plan investment expense and inflation) were developed for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding the expected inflation. Best estimates or arithmetic real rates of return for each major asset class included in the Fund’s target asset allocation as of April 30, 2020 are listed in the table on previous page. Rate of Return For the year ended April 30, 2020, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was (1.08%). The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. PROPERTY TAXES Property taxes for 2019 attach as an enforceable lien on January 1, 2020, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and are payable in two installments, on or about June 1 and September 1. The County collects such taxes and remits them periodically. 56 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued CAPITAL ASSETS Governmental Activities Governmental capital asset activity for the year was as follows: Ending Increases Decreases Balances Nondepreciable Capital Assets Land $ 30,991,088 - - 30,991,088 Construction in Progress 3,842,571 997,071 2,980,340 1,859,302 34,833,659 997,071 2,980,340 32,850,390 Depreciable Capital Assets Buildings 15,520,909 270,902 101,500 15,690,311 Equipment 8,754,559 - - 8,754,559 Vehicles 2,886,973 328,770 225,159 2,990,584 Infrastructure 69,617,481 5,787,062 - 75,404,543 96,779,922 6,386,734 326,659 102,839,997 Less Accumulated Depreciation Buildings 4,472,302 323,043 41,667 4,753,678 Equipment 6,171,534 485,660 - 6,657,194 Vehicles 2,358,999 229,571 225,159 2,363,411 Infrastructure 21,971,049 1,995,478 - 23,966,527 34,973,884 3,033,752 266,826 37,740,810 Total Net Depreciable Capital Assets 61,806,038 3,352,982 59,833 65,099,187 Total Net Capital Assets 96,639,697 4,350,053 3,040,173 97,949,577 Beginning Balances Depreciation expense was charged to governmental activities as follows: General Government $ 105,819 Library 182,713 Parks and Recreation 454,465 Public Safety 153,761 Public Works 2,136,994 3,033,752 57 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued CAPITAL ASSETS – Continued Business-Type Activities Business-type capital asset activity for the year was as follows: Ending Increases Decreases Balances Nondepreciable Capital Assets Land $ 615,376 - - 615,376 Construction in Progress 2,715,151 804,007 122,269 3,396,889 3,330,527 804,007 122,269 4,012,265 Depreciable Capital Assets Equipment 18,801,697 52,620 - 18,854,317 Vehicles 490,573 38,002 - 528,575 Infrastructure 66,037,060 1,994,526 - 68,031,586 85,329,330 2,085,148 - 87,414,478 Less Accumulated Depreciation Equipment 7,250,008 454,473 - 7,704,481 Vehicles 281,621 80,201 - 361,822 Infrastructure 11,848,258 1,233,497 - 13,081,755 19,379,887 1,768,171 - 21,148,058 Total Net Depreciable Capital Assets 65,949,443 316,977 - 66,266,420 Total Net Capital Assets 69,279,970 1,120,984 122,269 70,278,685 Beginning Balances Depreciation expense was charged to business-type activities as follows: Sewer $ 714,467 Water 1,053,704 1,768,171 58 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS Interfund Balances Interfund balances are advances in anticipation of receipts to cover temporary cash shortages. The composition of interfund balances as of the date of this report, is as follows: Receivable Fund Payable Fund Amount General Nonmajor Governmental $ 2,468,262 Library General 900 2,469,162 Interfund Transfers Interfund transfers for the year consisted of the following: Transfers In Transfers Out Amount General City Wide Capital $32,092 (1) Library General 24,388 (2) Parks and Recreation General 1,410,988 (2) City Wide Capital General 240,663 (1) Nonmajor Governmental General 315,471 (2) Sewer General 575,030 (1) Water Sewer 73,875 (1) Water City Wide Capital 104,906 (1) 2,777,413 Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them and (2) use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. The purpose of significant interfund transfers are as follows: $1,410,988 to the Parks and Recreation Fund to subsidize operations. $575,030 to the Sewer Fund to partially fund debt service payments on the 2011 Refunding Bonds sourced from Non-Home Rule Sales Tax. $240,663 to the Citywide Capital Fund to fund the construction of a new materials storage building, pursuant to the Fiscal Year 2020 budget. 59 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT Other Obligations Other Obligations currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Governmental Activities $ 1,890 - - 1,890 Balances Beginning Conover Sewer Recapture owed to John Conover as reimbursement for sewer extension, due in one lump sum payment of $1,890 in fiscal year 2023. Notes Payable The City enters into notes payable to provide funds for acquisition of capital assets. Notes payable have been issued for the governmental activities. Notes payable are direct obligations and pledge the full faith and credit of the City. Notes payable currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Vehicle & Equipment $ 570,850 - 570,850 - Downtown TIF 600,000 - 200,000 400,000 Vehicle & Equipment - 548,273 21,618 526,655 1,170,850 548,273 792,468 926,655 Beginning Balances Promissory Note of 2019, payable in monthly installments of $71,570, which includes interest at 3.60%, through November 18, 2028. Betzwiser Development, LLC Adjustable Rate Note Payable of 2008, due in monthly installments of $6,491, which includes an annualized interest rate of 5.83% through October 1, 2028. 102EVanEmmonBuildingLoan Payable of 2017, payable in annual installments equal to one-fourth of the amount borrowed which includes an annualized interet rate of 3.00% through June 1, 2021. 60 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Illinois Environmental Protection Agency (IEPA) Loans Payable The City has entered into loan agreements with the IEPA to provide low interest financing for sewer and water improvements. IEPA loans currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $ 52,832 - 52,832 - Water 850,239 - 104,423 745,816 903,071 - 157,255 745,816 Beginning Balances IEPA (L17-1156300) Loan Payable of 2007, due in semi-annual installments of $28,263 to $61,744 including interest at 2.50% through August 9, 2026. IEPA (L17-115300) Loan Payable of 2000, due in semi-annual installments of $37,166 to $52,832 including interest at 2.625% through September 6, 2019. General Obligation Bonds The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both governmental and business-type activities. General obligation bonds issued for business-type activities are reported in the proprietary funds as they are expected to be repaid from proprietary revenues. General obligation bonds are direct obligations and pledge the full faith and credit of the City. General obligation bonds currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Library $ 475,000 - 50,000 425,000 Beginning Balances General Obligation Library Bonds of 2006, due in annual installments of $50,000 to $100,000 plus interest at 4.75% to 4.80% through December 30, 2024. 61 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued General Obligation Bonds – Continued Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $ 6,755,000 - 845,000 5,910,000 Library 3,945,000 - 585,000 3,360,000 Countryside TIF 1,235,000 - - 1,235,000 Citywide Capital 3,595,000 - 195,000 3,400,000 Debt Service 1,215,000 - 290,000 925,000 Beginning Balances General Obligation Refunding Alternate Revenue Source Bonds of 2011, due in annual installments of $660,000 to $1,100,000 plus interest at 4.28% through December 30, 2025. General Obligation Refunding Alternate Revenue Source Bonds of 2014, due in annual installments of $230,000 to $270,000 plus interest at 4.00% to 4.30% through December 1, 2029. General Obligation Alternate Revenue Source Bonds of 2014A, due in annual installments of $135,000 to $300,000 plus interest at 3.00% to 4.00% through December 1, 2033. General Obligation Refunding Alternate Revenue Source Bonds of 2014B, due in annual installments of $255,000 to $320,000 plus interest at 2.00% to 3.00% through December 30, 2022. General Obligation Library Refunding Bonds of 2013, due in annual installments of $155,000 to $730,000 plus interest at 2.00% to 4.00% through December 30, 2024. 62 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued General Obligation Bonds – Continued Fund Debt Ending Issue Retired by Issuances Retirements Balances Water $ 800,000 - 125,000 675,000 Countryside TIF 1,365,202 - 104,517 1,260,685 Water 3,794,798 - 290,483 3,504,315 Water 4,900,000 - 1,470,000 3,430,000 28,080,000 - 3,955,000 24,125,000 Governmental 11,830,202 - 1,224,517 10,605,685 Business-Type 16,249,798 - 2,730,483 13,519,315 28,080,000 - 3,955,000 24,125,000 Beginning Balances General Obligation Alternate Revenue Source Bonds of 2015A, due in annual installments of $100,000 to $475,000 plus interest at 4.00% through December 1, 2034. General Obligation Refunding Alternate Revenue Source Bonds of 2014C, due in annual installments of $120,000 to $140,000 plus interest at 2.00% to 3.00% through December 30, 2024. General Obligation Refunding Alternate Revenue Source Bonds of 2016, due in annual installments of $430,000 to $1,475,000 plus interest at 4.00% to 4.25% through December 30, 2022. Debt Certificates The City issues debt certificates to provide funds for the acquisition and construction of major capital facilities. Debt certificates have been issued for both governmental and business-type activities. Debt Certificates issued for business-type activities are reported in the proprietary funds as they are expected to be repaid from proprietary revenues. 63 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Debt Certificates – Continued Debt certificates currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $ 580,000 - 135,000 445,000 Illinois Rural Bond Bank Debt Certificates of 2003A, due in annual installments of $80,000 to $155,000 plus interest at 1.60%to 5.20% through February 1, 2023. Beginning Balances Long-Term Liability Activity Changes in long-term liabilities during the fiscal year were as follows: Amounts Ending Due within Additions Deductions Balances One Year Governmental Activities Compensated Absences $ 559,389 114,998 57,499 616,888 123,378 Net Pension Liability - IMRF 1,835,481 - 919,209 916,272 - Net Pension Liability - Police Pension 11,698,805 969,935 - 12,668,740 - Total OPEB Liability - RBP 947,308 14,611 - 961,919 - Other Obligations 1,890 - - 1,890 - Notes Payable 1,170,850 548,273 792,468 926,655 253,229 General Obligation Bonds 11,830,202 - 1,224,517 10,605,685 1,287,163 Plus: Unamortized Premium 137,750 - 25,228 112,522 - 28,181,675 1,647,817 3,018,921 26,810,571 1,663,770 Business-Type Activities Compensated Absences $ 95,844 2,542 5,084 93,302 47,078 Net Pension Liability - IMRF 354,155 - 171,951 182,204 - Total OPEB Liability - RBP 103,367 8,977 - 112,344 - IEPA Loans Payable 903,071 - 157,255 745,816 107,050 General Obligation Bonds 16,249,798 - 2,730,483 13,519,315 2,787,837 Plus: Unamortized Premium 253,570 - 87,706 165,864 - Debt Certificates 580,000 - 135,000 445,000 140,000 Developer Agreements 2,194,902 108,519 30,948 2,272,473 - 20,734,707 120,038 3,318,427 17,536,318 3,081,965 Beginning Type of Debt Balances 64 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Long-Term Liability Activity – Continued For the governmental activities, the compensated absences, the net pension liabilities, and the total OPEB liability are generally liquidated by the General Fund. The Vehicle and Equipment Funds make payment on the notes payable. General obligation bonds are being liquidated by the Library, Countryside TIF, Citywide Capital and Debt Service Funds. For the business-type activities, the Sewer and Water Funds liquidate compensated absences, the net pension liability, and the total OPEB liability. The Sewer and Water Funds are making payments on the IEPA loans payable, general obligation bonds, debt certificates and developer agreements. Debt Service Requirements to Maturity The annual debt service requirements to maturity, including principal and interest, are as follows: Interest Interest $253,229 30,541 1,287,163 392,324 255,204 22,449 1,342,455 351,324 57,253 14,317 1,396,424 308,612 59,347 12,223 1,131,716 257,493 61,581 9,989 1,175,685 213,574 63,867 7,703 511,889 167,947 66,237 5,333 523,212 149,721 68,691 2,880 550,858 130,806 41,246 504 568,504 108,650 - - 601,150 85,527 - - 343,796 60,671 - - 351,442 46,919 - - 364,088 32,861 - - 376,734 18,297 - - 80,569 3,228 Total 926,655 105,939 10,605,685 2,327,954 2021 2022 Year General Obligation Bonds Principal Notes Payable Principal Governmental Activities Fiscal 2023 2024 2025 2026 2027 2030 2029 2031 2028 2032 2033 2034 2035 65 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Debt Service Requirements to Maturity – Continued Interest Interest Interest $ 107,050 17,981 2,787,837 531,015 140,000 22,850 109,742 15,288 2,407,545 418,324 150,000 15,710 112,503 12,527 2,333,576 331,196 155,000 8,060 115,333 9,697 1,478,284 245,665 - - 118,235 6,795 1,529,315 185,134 - - 121,209 3,821 1,258,111 122,385 - - 61,744 772 161,788 68,981 - - - - 169,142 62,509 - - - - 176,496 55,743 - - - - 183,850 48,683 - - - - 191,204 41,329 - - - - 198,558 33,681 - - - - 205,912 25,739 - - - - 213,266 17,503 - - - - 224,431 8,972 - - Total 745,816 66,881 13,519,315 2,196,859 445,000 46,620 Business-Type Activities Debt Loan Payable Bonds CertificatesFiscal 2028 2022 2023 2024 2025 2026 2027 2021 Year Principal Principal Principal IEPA General Obligation 2034 2035 2029 2030 2031 2032 2033 66 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Non-Commitment Debt Special service area bonds outstanding as of the date of this report totaled $57,907,000, Kendall Marketplace business district bonds totaled $6,665,000 and Kendall Marketplace sales tax bonds totaled $5,465,000. These bonds are not an obligation of the government and are secured by the levy of an annual tax on the real property within the special service area, business district taxes, and sales taxes, respectively. The government is in no way liable for repayment but is only acting as agent for the property owners in levying/assessing and collecting the tax, and forwarding the collections to bondholders. Legal Debt Margin Chapter 65, Section 5/8-5-1 of the Illinois Compiled Statutes provides, “…no municipality having a population of less than 500,000 shall become indebted in any manner or for any purpose, to an amount, including existing indebtedness in the aggregate exceeding 8.625% on the value of the taxable property therein, to be ascertained by the last assessment for state and county purposes, previous to the incurring of the indebtedness or, until January 1, 1983, if greater, the sum that is produced by multiplying the municipality’s 1978 equalized assessed valuation by the debt limitation percentage in effect on January 1, 1979.” Assessed Valuation - 2019 $ 553,579,496 Legal Debt Limit - 8.625% of Assessed Value 47,746,232 Amount of Debt Applicable to Limit General Obligation Bonds 4,230,000 Legal Debt Margin 43,516,232 67 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued NET POSITION CLASSIFICATIONS Net investment in capital assets was comprised of the following as of April 30, 2020: Governmental Activities Capital Assets - Net of Accumulated Depreciation $97,949,577 Less Capital Related Debt: Loan Payable of 2017 (400,000) Notes Payable of 2019 (526,655) General Obligation Library Bonds of 2006 (425,000) General Obligation Library Refunding Bonds of 2013 (3,360,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014 (1,235,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014A (3,400,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014B (925,000) General Obligation Alternate Revenue Source Bonds of 2015A (1,260,685) Loss on Refunding 93,086 Premium on Debt Issuance (112,522) Net Investment in Capital Assets 86,397,801 Business-Type Activities Capital Assets - Net of Accumulated Depreciation 70,278,685 Less Capital Related Debt: IEPA (L17-1156300) Loan Payable of 2007 (745,816) General Obligation Refunding Alternate Revenue Source Bonds of 2011 (5,910,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014C (675,000) General Obligation Alternate Revenue Source Bonds of 2015A (3,504,315) General Obligation Alternate Revenue Source Bonds of 2016 (3,430,000) Illinois Rural Bond Bank Debt Certificates of 2003 (445,000) Loss on Refunding 26,707 Premium on Debt Issuance (165,864) Net Investment in Capital Assets 55,429,397 68 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued FUND BALANCE CLASSIFICATIONS In the governmental funds’ financial statements, the City considers restricted amounts to have been spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. The City first utilizes committed, then assigned and then unassigned fund balance when an expenditure is incurred for purposes for which all three unrestricted fund balances are available. The following is a schedule of fund balance classifications for the governmental funds as of the date of this report: Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals Fund Balances Nonspendable Prepaids $63,193 518 12,997 - - 76,708 Restricted IMRF 203,874 - - - - 203,874 Library Operations -701,672 - - - 701,672 Motor Fuel Tax - - - - 695,707 695,707 Special Service Areas - - - - 13,492 13,492 Land Cash - - - - 247,841 247,841 203,874 701,672 - - 957,040 1,862,586 Committed Parks and Recreation Programs and Facility Improvements - - 398,488 - - 398,488 Assigned Capital Projects - - - 588,155 511,692 1,099,847 Unassigned 7,244,993 - - - (2,469,332) 4,775,661 Total Fund Balances 7,512,060 702,190 411,485 588,155 (1,000,600) 8,213,290 General Special Revenue Nonspendable Fund Balance. Consists of resources that cannot be spent because they are either: a) not in a spendable form; or b) legally or contractually required to be maintained intact. Restricted Fund Balance. Consists of resources that are restricted to specific purposes, that is, when constraints placed on the use of resources are either: a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional provisions or enabling legislation. 69 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued FUND BALANCE CLASSIFICATIONS – Continued Committed Fund Balance. Consists of resources constrained (issuance of an ordinance) to specific purposes by the government itself, using its highest level of decision-making authority, Members of the City Council; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint. Assigned Fund Balance. Consists of amounts that are constrained by Members of the City Council’ intent to be used for specific purposes but are neither restricted nor committed. Intent is expressed by a) Members of the City Council itself or b) a body or official to which Members of the City Council has delegated the authority to assign amounts to be used for specific purposes. The City’s highest level of decision-making authority is Members of the City Council, who is authorized to assign amounts to a specific purpose. Unassigned Fund Balance. Consists of residual net resources of a fund that has not been restricted, committed, or assigned within the General Fund and deficit fund balances of other governmental funds. Minimum Fund Balance Policy. The City’s policy states that the General fund should maintain a minimum unrestricted fund balance of no less than 30% of the annual appropriations budget. NOTE 4 – OTHER INFORMATION RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; natural disasters; and injuries to the City’s employees. The City has purchased insurance from private insurance companies. Risks covered included certain types of liabilities and bonds. Premiums have been displayed as expenditures/expenses in appropriate funds. There were no significant changes in insurance coverages from the prior year and settlements did not exceed insurance coverage in any of the past three fiscal years. CONTINGENT LIABILITIES Litigation The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable, in the opinion of the City's attorney, the resolution of these matters will not have a material adverse effect on the financial condition of the City. 70 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued CONTINGENT LIABILITIES - Continued Grants Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial. Financial Impact from COVID-19 In March 2020, the World Health Organization declared the COVID-19 virus a public health emergency. As of the date of this report, the extent of the impact of COVID-19 on the City’s operations and financial position cannot be determined. COMMITMENTS Agreements with Developers – Governmental Activities Under a Development/Economic Initiative Agreement entered into in March of 2001, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Route 34. Eligible costs of $2,074,833 and accrued interest at 5% are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of eighteen years. Through April 30, 2020, the City has reimbursed $2,974,210 including $200,964 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development and Annexation Agreement entered into in July of 2000, amended in October of 2001, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Kennedy Road. Eligible costs of $5,977,027 are to be reimbursed from 50% of the sales tax generated in the development. Through April 30, 2020, the City has reimbursed $3,092,435, including $248,369 in the current year. All payments have been recorded as an expenditure of the General Fund. Under an Annexation Agreement entered into in April of 2006, the City agreed to reimburse eligible costs associated with a development located at Route 47 between Base Line Road and Corneils Road. Eligible costs are to be reimbursed from 55% of City Admissions Taxes collected, limited to a period of ten years. Through April 30, 2020, the City has reimbursed $1,323,863, including $146,143 in the current year. All payments have been recorded as an expenditure of the General Fund. The agreement was amended in April of 2019 to rebate 100% of admissions tax received by the City from the developer for a period of twenty years, until September 2026, and the admissions tax rate was decreased from 5% to 2.75%. The 100% rebate went into effect beginning with the 2013 fiscal year. 71 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued COMMITMENTS – Continued Agreements with Developers – Governmental Activities – Continued Under a Development/Economic Initiative Agreement entered into in January of 2007, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Corneils Road. Eligible costs of $287,392 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of twenty years. Through April 30, 2020, the City has reimbursed $23,404, including $0 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development Agreement entered into in June of 2007, the City agreed to create a business district in the area around Route 34 and Cannonball Trail. Under the agreement, 50% of sales tax and 100% of the business district tax generated in the district are remitted by the City to an escrow agent to pay the debt service on the Special Service Area Revenue Bonds of 2007. The bonds are secured solely by the pledged revenues and are not obligations of the City and are therefore not recorded on the City’s books. All payments have been recorded as an expenditure of the General Fund. Expenditures in the current year were $411,273 for sales taxes and $338,281 in business district taxes. In February of 2011, the City amended a Development/Economic Initiative Agreement dated April 2007. Under the original agreement, the City agreed to reimburse 20% of eligible costs associated with a development located at Route 47 and Fountainview Drive from 50% of the sales tax generated in the development, limited to a period of twenty years. Under the amended agreement, the City will hold the sales tax rebates in an escrow account until certain land improvements has been completed. Through April 30, 2020, the City is holding $21,557 in escrow, including $3,435 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development/Economic Initiative Agreement entered into on December 22, 2011 the City agreed to reimburse eligible costs associated with a development located west of Route 47 and north of Cannonball Trail on Boombah Boulevard. Through April 30, 2020, the City has reimbursed $76,012, including $10,327 in the current year. All payments have been recorded as an expenditure of the General Fund. Under development agreements entered into in April 2012, the City agreed to reimburse eligible costs associated with a development located at within the Downtown TIF district. Eligible costs are to be reimbursed from 85% of the incremental property tax and 100% of the business district tax generated in the development, through December 31, 2029. Through April 30, 2020, the City has reimbursed $134,723 in incremental property taxes and $137,022 in business district taxes. Incremental property tax payments have been recorded as an expenditure of the Downtown TIF Fund and the Business District Tax Rebates have been recorded as an expenditure of the General Fund. 72 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued COMMITMENTS – Continued Agreements with Developers – Governmental Activities – Continued Under a Development/Economic Initiative Agreement entered into on September 18, 2012 the City agreed to reimburse eligible costs associated with a development located at 704 East Veterans Parkway. Eligible costs of $30,740 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of ten years. Through April 30, 2020, the City has reimbursed $30,740, including $4,233 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a development agreement entered into in May 2013, the City agreed to reimburse eligible costs associated with a development located at Route 34 and Route 47 in the Countryside TIF district. Eligible costs are to be reimbursed from 50% of the amusement tax and 100% of the business district tax generated in the development, limited to a period of 10 years. Through April 30, 2020, the City has reimbursed $321,489 in amusement taxes and $68,734 in business district taxes. Amusement tax rebate expenditures have been recorded in the General Fund of $36,334 and Business District rebate expenditures have been recorded in the General Fund of $14,225. Under a Development/Economic Initiative Agreement entered into in March of 2016, the City agreed to reimburse eligible costs associated with a development located within the Fountainview Subdivision. Eligible costs of $63,350 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of ten years. Through April 30, 2020, the City has reimbursed $10,803, including $3,695 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development/Economic Initiative Agreement entered into in April of 2019, the City agreed to accept all previously constructed public improvements and complete all remaining infrastructure improvements in the Raintree Subdivision Special Service Area, as stipulated in the agreement. The Developer has acquired certain vacant lots within the Raintree Subdivision, and has further agreed to pay certain impact fees and other contributions towards the City at agreed upon timeframes and complete construction on certain dwelling units. As of April 30, 2020, the City has incurred $2,165 in expenditures, which have been fully reimbursed by the developer. Under a development agreement entered into in August 2019, the City agreed to reimburse eligible costs associated with the renovation of the historic Kendall County jail. Eligible costs are to be reimbursed from incremental property taxes through 2034. Through April 30, 2020, the City has reimbursed $80,000 in renovation costs, which are recorded as an expenditure of the Downtown TIF II Fund. 73 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued COMMITMENTS – Continued Agreements with Developers – Business-Type Activities Under a reimbursement agreement entered into in August of 2003, the City and the developer of the Fox Hill subdivision agreed to reimburse eligible costs associated with the construction and over-sizing of water and sewer infrastructure lines within the area. Eligible costs are to be paid to the developer within twenty years of the agreement. This agreement was amended in April 2006 to include additional costs. Total eligible costs were $807,847, which accrues compounded interest of 5% annually. Interest for a portion of eligible costs was computed back to January 1, 1995. Total interest to date is $1,356,413. The amount recorded as a liability, including interest, as of April 30, 2020 is $2,272,473. 52% of this amount is recorded in the Water Fund. The remaining 48% of this amount is recorded in the Sewer Fund. Hotel/Motel Tax Rebates All hotels and motels located within the City limits are required to pay a tax of 3% based on the gross rental receipts from the renting, leasing or letting of a hotel or motel room. Proceeds from the hotel/motel tax are remitted to the Aurora Area Convention & Visitors Bureau (AACVB) for the purposes of promoting tourism and conventions within Yorkville, pursuant to State Statute. The City has recorded $72,272 in rebates in the General Fund for the fiscal year ended April 30, 2020. EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS The City contributes to two defined benefit pension plans, the Illinois Municipal Retirement Fund, a defined benefit agent multiple-employer public employee retirement system and the Police Pension Plan which is a single-employer pension plan. A separate report is issued for the Police Pension Plan and may be obtained by writing to the City at 804 Game Farm Road, Yorkville, Illinois 60560. IMRF does issue a publicly available financial report that includes financial statements and required supplementary information for the plan as a whole, but not by individual employer. That report may be obtained on-line at www.imrf.org. The benefit, benefit levels, employee contributions, and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly. The aggregate amounts recognized for the two pension plans is: Deferred Deferred Pension Outflows Inflows Expense IMRF $ 1,098,476 865,280 671,843 577,359 Police Pension 12,668,740 1,853,822 1,366,800 1,666,278 13,767,216 2,719,102 2,038,643 2,243,637 Liability Net Pension 74 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) Plan Descriptions Plan Administration. All employees (other than those covered by the Police Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. The plan is accounted for on the economic resources’ measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. Benefits Provided. IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (RP). The Sheriff’s Law Enforcement Personnel (SLEP) plan is for sheriffs, deputy sheriffs, and selected police chiefs. Counties could adopt the Elected County Official (ECO) plan for officials elected prior to August 8, 2011 (the ECO plan was closed to new participants after that date). IMRF provides two tiers of pension benefits. Employees hired before January 1, 2011, are eligible for Tier 1 benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of qualifying service credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with eight years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any consecutive 48 months within the last 10 years of service, divided by 48. Under Tier 1, the pension is increased by 3% of the original amount on January 1 every year after retirement. Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after ten years of service. Participating employees who retire at age 62 (at reduced benefits) or after age 67 (at full benefits) with ten years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased on January 1 every year after retirement, upon reaching age 67, by the lesser of: 3% of the original pension amount, or 1/2 of the increase in the Consumer Price Index of the original pension amount. Plan Membership. As of December 31, 2019, the measurement date, the following employees were covered by the benefit terms: 75 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Plan Descriptions – Continued Plan Membership. – Continued Inactive Plan Members Currently Receiving Benefits 48 Inactive Plan Members Entitled to but not yet Receiving Benefits 51 Active Plan Members 52 Total 151 Contributions. As set by statute, the City’s Regular Plan Members are required to contribute 4.5% of their annual covered salary. The statute requires employers to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. For the year-ended April 30, 2020, the City’s contribution was 9.97% of covered payroll. Net Pension Liability. The City’s net pension liability was measured as of December 31, 2019. The total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. Actuarial Assumptions. The total pension liability was determined by an actuarial valuation performed, as of December 31, 2019, using the following actuarial methods and assumptions: Actuarial Cost Method Entry Age Normal Asset Valuation Method Market Actuarial Assumptions Interest Rate 7.25% Salary Increases 3.35% to 14.25% Cost of Living Adjustments 2.50% Inflation 2.50% 76 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Plan Descriptions – Continued Actuarial Assumptions – Continued. For non-disabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). The IMRF specific rates were developed from the RP-2014 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF experience. For disabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). The IMRF specific rates were developed from the RP-2014 Disabled Retirees Mortality Table applying the same adjustment that were applied for non- disabled lives. For active members, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). The IMRF specific rates were developed from the RP-2014 Employee Mortality Table with adjustments to match current IMRF experience. The long-term expected rate of return on pension plan investments was determined using a building- block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return to the target asset allocation percentage and adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Long-Term Expected Real Target Rate of Return Fixed Income 28.00% 3.25% Domestic Equities 37.00% 5.75% International Equities 18.00% 6.50% Real Estate 9.00%5.20% Blended 7.00% 3.60% - 7.60% Cash and Cash Equivalents 1.00%1.85% Asset Class Discount Rate The discount rate used to measure the total pension liability was 7.25%, same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. 77 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current Discount Rate 1% Increase (7.25%) (8.25%) Net Pension Liability/(Asset) $ 3,616,890 1,098,476 (910,321) 1% Decrease (6.25%) Changes in the Net Pension Liability Plan Fiduciary Net Pension Net Position Liability (B) (A) - (B) Balances at December 31, 2018 $ 14,204,879 12,015,243 2,189,636 Changes for the Year: Service Cost 356,154 - 356,154 Interest on the Total Pension Liability 1,024,674 - 1,024,674 Difference Between Expected and Actual Experience of the Total Pension Liability 213,134 - 213,134 Contributions - Employer - 324,580 (324,580) Contributions - Employees - 172,689 (172,689) Net Investment Income - 2,196,500 (2,196,500) Benefit Payments, including Refunds of Employee Contributions (499,031) (499,031) - Other (Net Transfer) - (8,647) 8,647 Net Changes 1,094,931 2,186,091 (1,091,160) Balances at December 31, 2019 15,299,810 14,201,334 1,098,476 Pension Liability Total (A) 78 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2020, the City recognized pension expense of $577,359. At April 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Inflows of Resources Totals Difference Between Expected and Actual Experience $ 469,690 - 469,690 Change in Assumptions 266,148 (141,034) 125,114 Net Difference Between Projected and Actual Earnings on Pension Plan Investments - (530,809) (530,809) Total Expenses to be Recognized in Future Periods 735,838 (671,843) 63,995 Pension Contributions Made Subsequent to the Measurement Date 129,442 - 129,442 Total Deferred Amounts Related to IMRF 865,280 (671,843) 193,437 Deferred Outflows of Resources The $129,442 reported as deferred outflows of resources related to pensions resulting from employer contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the reporting year ended April 30, 2021. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense in future periods as follows: Fiscal Year of Resources 2021 $ 75,058 2022 108,254 2023 140,533 2024 (259,850) 2025 - Thereafter - Total 63,995 (Inflows) Outflows/ Net Deferred 79 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan Plan Descriptions Plan Administration. The Police Pension Plan is a single-employer defined benefit pension plan that covers all sworn police personnel. The defined benefits and employee and minimum employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The City accounts for the Fund as a pension trust fund. The Fund is governed by a five-member pension board. Two members of the Board are appointed by the City Mayor, one member is elected by pension beneficiaries and two members are elected by active police employees. Plan Membership. At April 30, 2020, the measurement date, membership consisted of the following: Inactive Plan Members Currently Receiving Benefits 30 Inactive Plan Members Entitled to but not yet Receiving Benefits 11 Active Plan Members 7 Total 48 Benefits Provided. The following is a summary of the Police Pension Plan as provided for in Illinois State Statutes. The Police Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability benefits. Covered employees hired before January 1, 2011 (Tier 1), attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit of ½ of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual benefit shall be increased by 2.5 percent of such salary for each additional year of service over 20 years up to 30 years, to a maximum of 75 percent of such salary. Employees with at least eight years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a police officer who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3 percent of the original pension and 3 percent compounded annually thereafter. 80 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Plan Descriptions – Continued Benefits Provided – Continued. Covered employees hired on or after January 1, 2011 (Tier 2), attaining the age of 55 or older with 10 or more years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary obtained by dividing the total salary of the police officer during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period. Police officer salary for the pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in the Consumer Price Index or 3 percent compounded. The annual benefit shall be increased by 2.5 percent of such a salary for each additional year of service over 20 years up to 30 years to a maximum of 75 percent of such salary. Employees with at least 10 years may retire at or after age 50 and receive a reduced benefit (i.e., ½ percent for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3 percent of ½ of the change in the Consumer Price Index for the proceeding calendar year. Contributions. Covered employees are required to contribute 9.91% of their base salary to the Police Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the plan and the administrative costs as actuarially determined by an enrolled actuary. However, effective January 1, 2011, ILCS requires the City to contribute a minimum amount annually calculated using the projected unit credit actuarial cost method that will result in the funding of 90% of the past service cost by the year 2040. For the year-ended April 30, 2020, the City’s contribution was 42.24% of covered payroll. Concentrations. At year end, the Pension Plan did not have any investments (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments), in any one organization that represent 5 percent or more of net position available for benefits. 81 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Actuarial Assumptions The total pension liability was determined by an actuarial valuation performed, as of April 30, 2020, using the following actuarial methods and assumptions: Actuarial Cost Method Entry Age Normal Asset Valuation Method Market Actuarial Assumptions Interest Rate 7.00% Salary Increases 5.00% Cost of Living Adjustments 2.50% Inflation 2.50% Mortality rates were based on the RP-2014 base rates with blue collar adjustment projected from 2013 with scale MP2019 fully generationally. Discount Rate The discount rate used to measure the total pension liability was 7.00%, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. 82 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Discount Rate Sensitivity The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current Discount Rate 1% Increase (7.00%) (8.00%) Net Pension Liability $ 16,769,555 12,668,740 9,417,876 (6.00%) 1% Decrease Changes in the Net Pension Liability Plan Fiduciary Net Pension Net Position Liability (B) (A) - (B) Balances at April 30, 2019 $ 22,102,523 10,403,718 11,698,805 Changes for the Year: Service Cost 672,849 - 672,849 Interest on the Total Pension Liability 1,517,322 - 1,517,322 Changes of Benefit Terms 43,601 - 43,601 Difference Between Expected and Actual Experience of the Total Pension Liability 51,301 - 51,301 Changes of Assumptions (54,912)- (54,912) Contributions - Employer - 1,111,484 (1,111,484) Contributions - Employees - 269,903 (269,903) Net Investment Income - (121,161) 121,161 Benefit Payments, including Refunds of Employee Contributions (787,372) (787,372)- Administrative Expense (11,589) (11,589)- Net Changes 1,431,200 461,265 969,935 Balances at April 30, 2020 23,533,723 10,864,983 12,668,740 Total (A) Pension Liability 83 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2020, the City recognized pension expense of $1,666,278. At April 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Inflows of Resources Totals Difference Between Expected and Actual Experience $ 231,331 (1,016,004) (784,673) Change in Assumptions 933,743 (350,796) 582,947 Net Difference Between Projected and Actual Earnings on Pension Plan Investments 688,748 - 688,748 Total Deferred Amounts Related to Police Pension 1,853,822 (1,366,800) 487,022 Deferred Outflows of Resources Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense in future periods as follows: Net Deferred Fiscal Outflows/(Inflows) Year of Resources 2021 $275,852 2022 99,900 2023 74,369 2024 93,480 2025 (59,939) Thereafter 3,360 Total 487,022 84 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS General Information about the OPEB Plan Plan Description. The City’s defined benefit OPEB plan, Retiree Benefits Plan (RBP), provides OPEB for all permanent full-time general and public safety employees of the City. RBP is a single-employer defined benefit OPEB plan administered by the City. Article 11 of the State Compiled Statutes grants the authority to establish and amend the benefit terms and financing requirements to the City Board. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75. Benefits Provided. RBP provides coverage under the City of Yorkville group health program by contributing the monthly premium to retirees and their dependents. Plan Membership. As of April 30, 2020, the measurement date, the following employees were covered by the benefit terms: Inactive Plan Members Currently Receiving Benefits 10 Inactive Plan Members Entitled to but not yet Receiving Benefits - Active Plan Members 77 Total 87 Total OPEB Liability The City’s total OPEB liability was measured as of April 30, 2020, and was determined by an actuarial valuation as of April 30, 2019. 85 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued Actuarial Assumptions and Other Inputs. The total OPEB liability in the April 30, 2020 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Inflation 3.50% Salary Increases 3.50% Discount Rate 2.91% Healthcare Cost Trend Rates Retirees' Share of Benefit-Related Costs 7.5% for 2020,decreasing 0.5% per year to an ultimate rate of 4.0% for 2027 and later years 100% of projected health insurance premiums for retirees The discount rate was based upon the expected rate of return associated with funded benefits, and unfunded benefits, the 20-year muni bond rate. Mortality rates were based on the RP-2014 Blue Collar base rates projected to 2018 using scale MP2018 for Police. For all others the RP-2014 base rates projected to 2018 using scale MP2018 was used. Change in the Total OPEB Liability Balance at April 30, 2019 $ 1,050,674 Changes for the Year: Service Cost 46,532 Interest on the Total Pension Liability 37,312 Changes of Benefit Terms - Difference Between Expected and Actual Experience - Changes of Assumptions or Other Inputs 72,122 Benefit Payments (132,377) Net Changes 23,589 Balance at April 30, 2020 1,074,263 Total OPEB Liability 86 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability, calculated using a Single Discount Rate of 2.91%, as well as what the total OPEB liability would be if it were calculated using a Single Discount Rate that is one percentage point lower or one percentage point higher: Current Discount Rate 1% Increase (2.91%) (3.91%) Total OPEB Liability $ 1,144,950 1,074,263 1,006,870 1% Decrease (1.91%) Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the total OPEB liability, calculated using a Healthcare Trend Rate of 8.00% decreasing to 4.00%, as well as what the total OPEB liability would be if it were calculated using a Healthcare Trend Rate that is one percentage point lower or one percentage point higher: Healthcare Cost Trend Rates (8.00% (9.00% Decreasing to Decreasing to 4.00%) 5.00%) Total OPEB Liability $ 975,837 1,074,263 1,190,856 (7.00% Decreasing to 3.00%) 87 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2020 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended April 30, 2020, the City recognized OPEB expense of $89,327. At April 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Inflows of Resources Totals Difference Between Expected and Actual Experience $- - - Change in Assumptions 78,069 - 78,069 Net Difference Between Projected and Actual Earnings on Pension Plan Investments - - - Total Deferred Amounts Related to OPEB 78,069 - 78,069 Deferred Outflows of Resources Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Net Deferred Fiscal Outflows Year of Resources 2021 $ 5,483 2022 5,483 2023 5,483 2024 5,483 2025 5,483 Thereafter 50,654 Total 78,069 88 • Schedule of Employer Contributions Illinois Municipal Retirement Fund Police Pension Fund • Schedule of Changes in the Employer’s Net Pension Liability Illinois Municipal Retirement Fund Police Pension Fund • Schedule of Investment Returns Police Pension Fund • Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefit Plan • Budgetary Comparison Schedule General Fund Library – Special Revenue Fund Parks and Recreation – Special Revenue Fund Notes to the Required Supplementary Information REQUIRED SUPPLEMENTARY INFORMATION Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes: Budgetary Information – Budgets are adopted on a basis consistent with generally accepted accounting principles. UNITED CITY OF YORKVILLE, ILLINOIS Illinois Municipal Retirement Fund Required Supplementary Information Schedule of Employer Contributions April 30, 2020 Contributions as Fiscal a Percentage of Year Covered Payroll 2016 $ 311,346 $ 311,346 $- $2,853,781 10.91% 2017 308,134 308,134 - 2,898,722 10.63% 2018 344,487 344,487 - 3,217,682 10.71% 2019 350,666 350,666 - 3,506,685 10.00% 2020 365,540 365,540 - 3,665,848 9.97% Notes to the Required Supplementary Information: Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 24 Years Asset Valuation Method 5-Year Smoothed Market Inflation 3.25% Salary Increases 3.35% - 14.25% Investment Rate of Return 7.50% Retirement Age See the Notes to the Financial Statements Mortality Note: IMFR specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. Contributions Contribution Determined Actuarially Covered Payroll(Deficiency) Excess/ Contribution Contribution Determined the Actuarially in Relation to 89 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Employer Contributions April 30, 2020 Contributions as Fiscal a Percentage of Year Covered Payroll 2015 $ 571,437 $ 624,168 $52,731 $2,220,146 28.11% 2016 722,940 722,940 - 2,294,948 31.50% 2017 825,413 825,413 - 2,320,642 35.57% 2018 966,211 966,211 - 2,543,266 37.99% 2019 963,361 963,361 - 2,449,210 39.33% 2020 1,111,484 1,111,484 - 2,631,165 42.24% Notes to the Required Supplementary Information: Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 20 Years Asset Valuation Method Market Value Inflation 2.5% Salary Increases 5.0% Investment Rate of Return 7.0% Retirement Age Tier 1 - 15% at 50 to 100% at age 65 Tier 2 - 5% at 50 to 100% at age 65 Mortality Note: This schedule is intended to show information for ten years.Information for additional years will be displayed as it becomes available. in Relation to Contributions Payroll Covered (Deficiency) Excess/ Contribution Contribution Determined Actuarially Contribution Determined the Actuarially RP2014 base rates with blue collar adjustment projected from 2013 with Scale MP2019 fully generationally 90 UNITED CITY OF YORKVILLE, ILLINOIS Illinois Municipal Retirement Fund Required Supplementary Information Schedule of Changes in the Employer's Net Pension Liability April 30, 2020 Total Pension Liability Service Cost $ 303,003 Interest 764,628 Differences Between Expected and Actual Experience 40,167 Change of Assumptions - Benefit Payments, Including Refunds of Member Contributions (295,309) Net Change in Total Pension Liability 812,489 Total Pension Liability - Beginning 10,191,193 Total Pension Liability - Ending 11,003,682 Plan Fiduciary Net Position Contributions - Employer $ 311,346 Contributions - Members 129,289 Net Investment Income 49,844 Benefit Payments, Including Refunds of Member Contributions (295,309) Other (Net Transfer)(289,688) Net Change in Plan Fiduciary Net Position (94,518) Plan Net Position - Beginning 9,896,191 Plan Net Position - Ending 9,801,673 Employer's Net Pension Liability $ 1,202,009 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 89.08% Covered Payroll $ 2,853,781 Employer's Net Pension Liability as a Percentage of Covered Payroll 42.12% 2015 December 31, Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. 91 December 31, December 31, December 31, December 31, 2016 2017 2018 2019 317,347 330,734 316,829 356,154 825,222 887,780 924,525 1,024,674 27,153 132,182 507,597 213,134 - (449,845) 508,408 - (318,792) (365,819) (442,124) (499,031) 850,930 535,032 1,815,235 1,094,931 11,003,682 11,854,612 12,389,644 14,204,879 11,854,612 12,389,644 14,204,879 15,299,810 308,134 335,204 365,769 324,580 132,252 139,927 167,364 172,689 684,949 1,792,699 (594,987) 2,196,500 (318,792) (365,819) (442,124) (499,031) 39,225 (226,729) 196,498 (8,647) 845,768 1,675,282 (307,480) 2,186,091 9,801,673 10,647,441 12,322,723 12,015,243 10,647,441 12,322,723 12,015,243 14,201,334 1,207,171 66,921 2,189,636 1,098,476 89.82%99.46%84.59%92.82% 2,898,722 3,109,498 3,467,005 3,582,558 41.64%2.15%63.16%30.66% 92 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Changes in the Employer's Net Pension Liability April 30, 2020 Total Pension Liability Service Cost $ 522,029 Interest 986,212 Differences Between Expected and Actual Experience (483,445) Change of Assumptions 999,313 Benefit Payments, Including Refunds of Member Contributions (435,435) Net Change in Total Pension Liability 1,588,674 Total Pension Liability - Beginning 14,306,459 Total Pension Liability - Ending 15,895,133 Plan Fiduciary Net Position Contributions - Employer $ 624,168 Contributions - Members 214,237 Contributions - Others - Net Investment Income 343,590 Benefit Payments, Including Refunds of Member Contributions (435,435) Administrative Expense (14,285) Net Change in Plan Fiduciary Net Position 732,275 Plan Net Position - Beginning 5,690,471 Plan Net Position - Ending 6,422,746 Employer's Net Pension Liability $ 9,472,387 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 40.41% Covered Payroll $ 2,220,146 Employer's Net Pension Liability as a Percentage of Covered Payroll 426.66% 2015 Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. 93 2016 2017 2018 2019 2020 576,907 611,857 589,463 650,245 672,849 1,097,143 1,283,144 1,349,196 1,374,562 1,517,322 - - - - 43,601 322,766 123,907 (1,529,007) 105,712 51,301 1,116,723 (565,454) 498,740 612,775 (54,912) (443,314) (469,494) (501,417) (597,064) (798,961) 2,670,225 983,960 406,975 2,146,230 1,431,200 15,895,133 18,565,358 19,549,318 19,956,293 22,102,523 18,565,358 19,549,318 19,956,293 22,102,523 23,533,723 722,940 825,413 966,211 963,361 1,111,484 222,736 234,058 249,421 243,941 269,903 - 32,388 - - - (30,493) 473,420 421,975 717,071 (121,161) (443,314) (469,494) (501,417) (597,064) (787,372) (13,448) (11,774) (12,266) (12,693) (11,589) 458,421 1,084,011 1,123,924 1,314,616 461,265 6,422,746 6,881,167 7,965,178 9,089,102 10,403,718 6,881,167 7,965,178 9,089,102 10,403,718 10,864,983 11,684,191 11,584,140 10,867,191 11,698,805 12,668,740 37.06%40.74%45.55%47.07%46.17% 2,294,948 2,320,642 2,543,266 2,449,210 2,631,165 509.13%499.18%427.29%477.66%481.49% 94 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Investment Returns April 30, 2020 Annual Money- Weighted Rate of Return, Net Fiscal of Investment Year Expense 2015 5.89% 2016 (0.43%) 2017 6.54% 2018 5.09% 2019 7.56% 2020 (1.08%) Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. 95 UNITED CITY OF YORKVILLE, ILLINOIS Retiree Benefit Plan Required Supplementary Information Schedule of Changes in the Employer's Total OPEB Liability April 30, 2020 4/30/2020 Total OPEB Liability Service Cost $43,414 46,531 Interest 40,335 37,312 Changes in Benefit Terms - - Differences Between Expected and Actual Experience - - Change of Assumptions or Other Inputs 12,225 72,122 Benefit Payments (122,570) (132,377) Net Change in Total OPEB Liability (26,596) 23,588 Total OPEB Liability - Beginning 1,077,271 1,050,675 Total OPEB Liability - Ending 1,050,675 1,074,263 Covered Payroll $5,675,523 5,874,167 Total OPEB Liability as a Percentage of Covered Payroll 18.51%18.29% Notes: 4/30/2019 Changes of Assumptions. Changes of assumptions related to the discount rate were made in 2019 and 2020. This schedule is intended to show information for ten years.Information for additional years will be displayed as it becomes available. 96 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Taxes $ 11,388,715 11,388,715 11,378,438 Intergovernmental 2,703,232 2,703,232 2,742,090 Licenses, Permits and Fees 413,500 413,500 490,959 Charges for Services 1,616,211 1,616,211 1,670,693 Fines and Forfeitures 125,400 125,400 73,872 Interest 80,000 80,000 147,837 Miscellaneous 95,000 95,000 101,817 Total Revenues 16,422,058 16,422,058 16,605,706 Expenditures General Government 4,968,963 5,014,645 4,592,463 Public Safety 5,923,525 5,935,224 5,813,774 Community Development 930,389 933,186 816,350 Public Works 2,315,961 2,320,194 2,216,434 Total Expenditures 14,138,838 14,203,249 13,439,021 Excess (Deficiency) of Revenues Over (Under) Expenditures 2,283,220 2,218,809 3,166,685 Other Financing Sources (Uses) Transfers In 47,180 47,180 32,092 Transfers Out (2,330,400) (2,580,400) (2,566,540) (2,283,220) (2,533,220) (2,534,448) Net Change in Fund Balance - (314,411) 632,237 Fund Balance - Beginning 6,879,823 Fund Balance - Ending 7,512,060 Budget Original 97 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Taxes $ 1,492,248 1,492,248 1,497,431 Intergovernmental 25,250 25,250 27,011 Licenses, Permits and Fees 50,000 50,000 110,775 Charges for Services 11,750 11,750 11,204 Fines and Forfeits 8,500 8,500 7,551 Interest 10,100 10,100 17,131 Miscellaneous 4,000 4,000 2,594 Total Revenues 1,601,848 1,601,848 1,673,697 Expenditures Library 897,132 897,132 834,724 Debt Service Principal Retirement 635,000 635,000 635,000 Interest and Fiscal Charges 163,713 163,713 163,702 Total Expenditures 1,695,845 1,695,845 1,633,426 Excess (Deficiency) of Revenues Over (Under) Expenditures (93,997) (93,997)40,271 Other Financing Sources Transfers In 25,003 25,003 24,388 Net Change in Fund Balance (68,994) (68,994)64,659 Fund Balance - Beginning 637,531 Fund Balance - Ending 702,190 Budget Original 98 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Charges for Services $ 632,000 632,000 527,941 Grants and Donations 20,000 20,000 18,154 Interest 1,500 1,500 1,334 Miscellaneous 180,500 180,500 219,423 Total Revenues 834,000 834,000 766,852 Expenditures Parks and Recreation Park Operations 1,148,662 1,151,262 1,092,527 Recreation Operations 1,194,743 1,197,819 1,126,742 Total Expenditures 2,343,405 2,349,081 2,219,269 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,509,405) (1,515,081) (1,452,417) Other Financing Sources Transfers In 1,410,988 1,410,988 1,410,988 Net Change in Fund Balance (98,417) (104,093)(41,429) Fund Balance - Beginning 452,914 Fund Balance - Ending 411,485 Budget Original 99 Such statements and schedules include: • Budgetary Comparison Schedules – Major Governmental Funds • Combining Statements – Nonmajor Governmental Funds • Budgetary Comparison Schedules – Nonmajor Governmental Funds • Budgetary Comparison Schedules – Enterprise Funds • Consolidated Year-End Financial Report OTHER SUPPLEMENTARY INFORMATION Other supplementary information includes financial statements and schedules not required by the GASB, nor a part of the basic financial statements, but are presented for purposes of additional analysis. Citywide Capital Fund The Citywide Capital Fund is used to account for financial resources accumulated for maintenance of public infrastructure and to fund new capital improvements that benefit the public. Special Revenue Funds are created to account for the proceeds of specific revenue sources (other than fiduciary funds or capital project funds) that are legally restricted to expenditure for specified purposes. Library Fund The Library Fund is used to account for the activity relating to the Yorkville Public Library. Parks and Recreation Fund The Parks and Recreation Fund is used to account for the revenues and expenditures associated with the Yorkville Parks and Recreation departments. CAPITAL PROJECTS FUND MAJOR GOVERNMENTAL FUNDS GENERAL FUND The General Fund accounts for all financial resources except those required to be accounted for in another fund. SPECIAL REVENUE FUNDS Capital Projects Funds are created to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary Funds. UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Taxes Property Tax $ 3,225,250 3,225,250 3,231,926 Sales Tax 3,151,800 3,151,800 3,222,256 Non-Home Rule Sales Tax 2,432,700 2,432,700 2,413,689 Municipal Utility Tax 960,000 960,000 971,440 Excise Tax 321,965 321,965 271,550 Cable TV Franchise Tax 290,000 290,000 302,831 Hotel Tax 80,000 80,000 80,302 Video Gaming Tax 140,000 140,000 131,292 Admissions and Amusement Tax 345,000 345,000 342,929 Business District Tax 427,500 427,500 393,342 Auto Rental Tax 14,500 14,500 16,881 11,388,715 11,388,715 11,378,438 Intergovernmental State Income Taxes 1,916,366 1,916,366 1,870,977 State Use Tax 602,966 602,966 665,636 Cannabis Excise Tax - - 4,009 Township Road and Bridge Tax 130,000 130,000 131,199 Personal Property Replacement Tax 17,000 17,000 17,683 Federal Grants 15,000 15,000 20,534 State Grants 21,000 21,000 30,192 Miscellaneous 900 900 1,860 2,703,232 2,703,232 2,742,090 Licenses, Permits and Fees Liquor Licenses 56,000 56,000 48,671 Other Licenses 7,500 7,500 9,797 Building Permits 350,000 350,000 432,491 413,500 413,500 490,959 Charges for Services Garbage Surcharge 1,245,875 1,245,875 1,291,580 Collection Fees - Sanitary District 165,000 165,000 168,662 Administrative Chargeback 204,836 204,836 204,836 Police Special Detail 500 500 5,615 1,616,211 1,616,211 1,670,693 Budget Original 100 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual Fines and Forfeitures Circuit Court Fines $ 45,000 45,000 34,975 Administrative Adjudication 30,000 30,000 23,142 Police Tows 50,000 50,000 15,500 Other 400 400 255 125,400 125,400 73,872 Interest Investment Income 80,000 80,000 147,837 Miscellaneous Reimbursements Engineering 25,000 25,000 13,568 Liability Insurance 10,000 10,000 10,112 Cable Consortium 35,000 35,000 11,646 Other 12,000 12,000 47,966 Miscellaneous Income 13,000 13,000 18,525 95,000 95,000 101,817 Total Revenues 16,422,058 16,422,058 16,605,706 Budget Original 101 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual General Government Administration $ 962,572 964,684 931,316 Finance 531,841 533,741 499,968 Administrative Services 3,474,550 3,516,220 3,161,179 4,968,963 5,014,645 4,592,463 Public Safety Police Department 5,923,525 5,935,224 5,813,774 Community Development Building and Zoning 930,389 933,186 816,350 Public Works Streets Operations 1,074,586 1,078,819 931,674 Health and Sanitation 1,241,375 1,241,375 1,284,760 2,315,961 2,320,194 2,216,434 Total Expenditures 14,138,838 14,203,249 13,439,021 Budget Original 102 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual General Government Administration Salaries - Mayor $ 11,000 11,000 9,673 Salaries - Liquor Commissioner 1,000 1,000 965 Salaries - City Clerk - - 100 Salaries - Alderman 50,000 50,000 46,454 Salaries - Administration 538,095 538,095 524,093 Retirement Plan Contribution 49,367 49,367 51,596 FICA Contribution 41,686 41,686 40,408 Group Health Insurance 120,064 120,064 101,313 Group Life Insurance 428 428 428 Dental Insurance 7,853 7,853 7,853 Vision Insurance 1,130 1,130 1,130 Training and Conferences 17,000 17,000 14,113 Travel and Lodging 10,000 10,000 12,684 Computer Replacement Chargeback 1,655 3,767 10,421 Publishing and Advertising 5,000 5,000 2,734 Printing and Duplicating 3,250 3,250 3,108 Telecommunications 19,000 19,000 20,995 Filing Fees 500 500 53 Codification 5,000 5,000 2,023 Postage and Shipping 3,000 3,000 2,054 Dues and Subscriptions 20,000 20,000 22,254 Professional Services 12,000 12,000 5,576 Utilities 20,787 20,787 28,357 Rental and Lease Purchase 3,000 3,000 2,597 Office Cleaning 11,757 11,757 11,607 Office Supplies 10,000 10,000 8,727 962,572 964,684 931,316 Finance Salaries and Wages 301,372 301,372 291,238 Retirement Plan Contribution 27,649 27,649 28,738 FICA Contribution 21,574 21,574 20,882 Budget Original 103 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual General Government - Continued Finance - Continued Group Health Insurance $ 64,351 64,351 54,957 Group Life Insurance 246 246 246 Dental Insurance 5,192 5,192 5,192 Vision Insurance 707 707 707 Training and Conferences 3,500 3,500 1,257 Auditing Services 34,100 34,100 30,600 Travel and Lodging 1,000 1,000 188 Computer Replacement Chargeback - 1,900 1,900 Printing and Duplicating 3,500 3,500 3,182 Telecommunications 1,250 1,250 941 Postage and Shipping 1,200 1,200 1,015 Dues and Subscriptions 1,500 1,500 1,071 Professional Services 60,000 60,000 54,792 Rental and Lease Purchase 2,200 2,200 1,542 Office Supplies 2,500 2,500 1,520 531,841 533,741 499,968 Administrative Services Police Special Detail Wages 500 500 5,615 Unemployment Insurance 15,000 15,000 13,978 Liability Insurance 316,374 316,374 311,973 Group Health Insurance - Retirees 47,796 47,796 31,818 Dental Insurance - Retirees 449 449 1,091 Vision Insurance - Retirees 80 80 167 Purchasing Services 50,465 50,465 53,064 IDOR Adminstration Fee 44,689 44,689 45,538 GC Housing Rental Assistance 7,800 7,800 8,148 Utility Tax Rebate 14,375 14,375 6,933 Facility Management Services 57,425 57,425 57,547 Amusement Tax Rebate 60,000 60,000 36,334 Kencom 126,109 126,109 105,851 Information Technology Services 225,000 255,000 223,210 Corporate Counsel 115,000 115,000 82,228 Litigation Counsel 120,000 120,000 78,731 Professional Services 27,000 38,670 47,072 Special Counsel 25,000 25,000 43,207 Engineering Services 390,000 390,000 248,597 Budget Original 104 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual General Government - Continued Administrative Services - Continued Kendall Area Transit $ 25,000 25,000 23,550 Cable Consortium Fee 96,000 96,000 76,777 Hotel Tax Rebate 72,000 72,000 72,272 Economic Development 146,000 146,000 166,428 City Property Tax Rebate 1,500 1,500 1,258 Sales Tax Rebate 912,900 912,900 882,297 Business District Rebate 421,088 421,088 385,475 Admission Tax Rebate 140,000 140,000 146,143 Bad Debt 2,000 2,000 651 Reimbursable Repairs 15,000 15,000 5,226 3,474,550 3,516,220 3,161,179 Total General Government 4,968,963 5,014,645 4,592,463 Public Safety Police Department Salaries - Police Officers 1,924,224 1,924,224 1,881,771 Salaries - Chief and Deputies 396,159 396,159 474,577 Salaries - Sergeants 644,811 644,811 691,635 Salaries - Police Clerks 175,554 175,554 170,286 Salaries - Crossing Guard 27,500 27,500 26,914 Part Time Salaries 70,000 70,000 67,160 Overtime 111,000 111,000 97,739 Retirement Plan Contribution 16,106 16,106 16,734 Employer Contribution - Police Pension 1,111,484 1,111,484 1,111,484 FICA Contribution 245,951 245,951 247,668 Group Health Insurance 741,025 741,025 609,034 Group Life Insurance 2,748 2,748 2,557 Dental Insurance 50,770 50,770 43,911 Vision Insurance 7,080 7,080 6,212 Tuition Reimbursement 17,272 17,272 8,444 Police Commission 4,000 4,000 5,611 Training and Conferences 21,000 21,000 14,767 Travel and Lodging 10,000 10,000 1,938 Vehicle and Equipment Chargeback 24,032 24,032 24,032 Computer Replacement Chargeback 4,301 16,000 15,714 Original Budget 105 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual Public Safety - Continued Police Department - Continued Printing and Duplicating $ 4,500 4,500 5,243 Telecommunications 40,000 40,000 45,828 Postage and Shipping 1,600 1,600 998 Dues and Subscriptions 9,000 9,000 12,713 Professional Services 30,000 30,000 24,348 Adjudication Services 20,000 20,000 16,265 New World Live Scan 2,000 2,000 - Kendall Co. - Juve Probation 4,000 4,000 4,000 Rental and Lease Purchase 7,150 7,150 5,205 Office Cleaning 11,758 11,758 11,607 Outside Repair and Maintenance 60,000 60,000 49,370 Wearing Apparel 15,000 15,000 22,820 Office Supplies 4,500 4,500 2,865 Operating Supplies 16,000 16,000 19,864 Computer Equipment and Software 12,500 12,500 2,880 Community Services 1,500 1,500 1,579 Ballistic Vests 6,000 6,000 4,659 Gasoline 63,000 63,000 55,494 Ammunition 10,000 10,000 9,848 Total Public Safety 5,923,525 5,935,224 5,813,774 Community Development Building and Zoning Salaries and Wages 520,619 520,619 507,395 Retirement Plan Contribution 47,763 47,763 50,185 FICA Contribution 38,317 38,317 37,593 Group Health Insurance 90,471 90,471 93,330 Group Life Insurance 429 429 439 Dental Insurance 6,603 6,603 7,052 Vision Insurance 1,009 1,009 1,081 Training and Conferences 7,300 7,300 1,624 Budget Original 106 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual Community Development - Continued Building and Zoning - Continued Travel and Lodging $ 6,500 6,500 40 Computer Replacement Chargeback 1,323 4,120 3,115 Publishing and Advertising 2,500 2,500 2,308 Printing and Duplicating 1,500 1,500 1,110 Telecommunications 4,000 4,000 3,229 Postage and Shipping 1,000 1,000 324 Inspections 125,000 125,000 40,010 Dues and Subscriptions 2,750 2,750 3,391 Professional Services 62,500 62,500 49,443 Rental and Lease Purchase 3,150 3,150 2,269 Office Supplies 1,500 1,500 971 Operating Supplies 3,750 3,750 7,958 Gasoline 2,405 2,405 3,483 Total Community Development 930,389 933,186 816,350 Public Works Streets Operations Salaries and Wages 402,421 402,421 380,160 Part Time Salaries 12,500 12,500 11,665 Overtime 20,000 20,000 21,570 Retirement Plan Contribution 38,754 38,754 39,814 FICA Contribution 31,902 31,902 30,153 Group Health Insurance 114,394 114,394 107,865 Group Life Insurance 437 437 391 Dental Insurance 7,363 7,363 7,256 Vision Insurance 1,065 1,065 1,018 Training and Conferences 3,000 3,000 2,423 Travel and Lodging 2,000 2,000 750 Computer Replacement Chargeback 2,500 6,733 7,395 Traffic Signal Maintenance 30,000 30,000 26,083 Telecommunications 3,750 3,750 3,363 Mosquito Control 6,281 6,281 - Tree and Stump Removal 15,000 15,000 5,091 Budget Original 107 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual Public Works - Continued Streets Operations - Continued Professional Services $ 6,825 6,825 10,042 Julie Services 3,000 3,000 3,114 Rental and Lease Purchase 6,000 6,000 4,052 Office Cleaning 1,051 1,051 791 Vehicle Maintenance Services 65,000 65,000 70,059 Wearing Apparel 5,100 5,100 2,524 Salt and Calcium Chloride 157,500 157,500 62,951 Operating Supplies 23,000 23,000 10,480 Vehicle Maintenance Supplies 30,000 30,000 30,312 Small Tools and Equipment 18,500 18,500 13,494 Repair and Maintenance 25,000 25,000 9,762 Street Lighting Supplies 17,000 17,000 45,651 Julie Supplies 1,200 1,200 2,681 Gasoline 24,043 24,043 20,764 1,074,586 1,078,819 931,674 Health and Sanitation Garbage Services 1,234,375 1,234,375 1,279,120 Leaf Pickup 7,000 7,000 5,640 1,241,375 1,241,375 1,284,760 Total Public Works 2,315,961 2,320,194 2,216,434 Total Expenditures 14,138,838 14,203,249 13,439,021 Budget Original 108 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Taxes Property Tax $ 1,492,248 1,492,248 1,497,431 Intergovernmental Personal Property Replacement Tax 5,250 5,250 5,860 State Grant 20,000 20,000 21,151 25,250 25,250 27,011 Licenses, Permits and Fees Development Fees 50,000 50,000 110,775 Charges for Services Library Subscription Cards 8,000 8,000 7,558 Copy Fees 3,750 3,750 3,582 Program Fees - - 64 11,750 11,750 11,204 Fines and Forfeitures 8,500 8,500 7,551 Interest 10,100 10,100 17,131 Miscellaneous Rental Income 2,000 2,000 1,400 Miscellaneous Income 2,000 2,000 1,194 4,000 4,000 2,594 Total Revenues 1,601,848 1,601,848 1,673,697 Budget Original 109 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Library Salaries and Wages $ 278,394 278,394 275,622 Part Time Salaries 196,000 196,000 166,497 Retirement Plan Contribution 25,541 25,541 27,240 FICA Contribution 35,544 35,544 33,137 Group Health Insurance 81,184 81,184 71,184 Group Life Insurance 387 387 362 Dental Insurance 6,987 6,987 6,987 Vision Insurance 1,012 1,012 1,012 Unemployment Insurance 750 750 849 Liability Insurance 24,253 24,253 23,539 Training and Conferences 2,000 2,000 486 Travel and Lodging 1,500 1,500 1,834 Publishing and Advertising 2,000 2,000 825 Telecommunications 6,000 6,000 4,524 Postage and Shipping 750 750 483 Dues and Subscriptions 11,000 11,000 9,755 Professional Services 40,000 40,000 29,445 Legal Services 3,000 3,000 630 Automation 20,000 20,000 15,603 Utilities 11,130 11,130 10,992 Outside Repair and Maintenance 50,000 50,000 61,034 Office Supplies 8,000 8,000 8,408 Operating Supplies 3,000 3,000 3,325 Custodial Supplies 8,000 8,000 9,695 Computer Equipment and Software 17,000 17,000 5,392 Library Programming 1,000 1,000 1,022 Employee Recognition 200 200 200 E-Book Subscriptions 3,500 3,500 3,000 Audio Books 3,500 3,500 3,550 DVD's and CD's 4,000 4,000 3,354 Books 51,500 51,500 54,738 Total Library 897,132 897,132 834,724 Budget Original 110 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual Debt Service Principal Retirement $ 635,000 635,000 635,000 Interest and Fiscal Charges 163,713 163,713 163,702 Total Debt Service 798,713 798,713 798,702 Total Expenditures 1,695,845 1,695,845 1,633,426 Budget Original 111 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Charges for Services Fees for Programs $ 600,000 600,000 485,545 Concessions 32,000 32,000 42,396 Total Charges for Services 632,000 632,000 527,941 Grants and Donations Sponsorships and Donations 20,000 20,000 18,154 Interest 1,500 1,500 1,334 Miscellaneous Rental Income 69,500 69,500 75,798 Hometown Days Revenue 108,000 108,000 124,328 Reimbursements - - 14,147 Miscellaneous Income 3,000 3,000 5,150 Total Miscellaneous 180,500 180,500 219,423 Total Revenue 834,000 834,000 766,852 Budget Original 112 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Parks and Recreation Park Operations Salaries and Wages $ 552,859 552,859 539,106 Part Time Salaries 51,000 51,000 48,917 Overtime 5,000 5,000 3,594 Retirement Plan Contribution 52,725 52,725 54,761 FICA Contribution 44,715 44,715 43,472 Group Health Insurance 153,747 153,747 153,228 Group Life Insurance 645 645 617 Dental Insurance 10,866 10,866 10,748 Vision Insurance 1,537 1,537 1,510 Training and Conferences 7,000 7,000 4,249 Travel and Lodging 3,000 3,000 - Computer Replacement Chargeback 662 3,262 8,210 Telecommunications 6,500 6,500 8,367 Professional Services 9,400 9,400 5,960 Legal Services 3,000 3,000 591 Rental and Lease Purchase 2,500 2,500 1,691 Office Cleaning 2,876 2,876 2,341 Outside Repairs and Maintenance 50,000 50,000 32,234 Wearing Apparel 6,220 6,220 3,390 Operating Supplies 25,000 25,000 24,447 Small Tools and Equipment 6,000 6,000 4,541 Computer Equipment and Software 2,000 2,000 2,000 Repairs and Maintenance 126,000 126,000 118,271 Gasoline 25,410 25,410 20,282 Total Park Operations 1,148,662 1,151,262 1,092,527 Recreation Operations Salaries and Wages 359,002 359,002 362,352 Part Time Salaries 41,000 41,000 14,151 Concession Wages 15,000 15,000 11,389 Preschool Wages 40,000 40,000 31,664 Instructor Wages 40,000 40,000 31,873 Retirement Plan Contribution 37,514 37,514 35,840 FICA Contribution 36,761 36,761 33,655 Group Health Insurance 101,795 101,795 96,861 Budget Original 113 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2020 Final Actual Parks and Recreation - Continued Recreation Operations - Continued Group Life Insurance $ 440 440 449 Dental Insurance 6,539 6,539 6,763 Vision Insurance 948 948 984 Tuition Reimbursement 9,648 9,648 - Training and Conferences 5,000 5,000 3,753 Travel and Lodging 3,000 3,000 847 Computer Replacement Chargeback 2,812 5,888 5,847 Publishing and Advertising 55,000 55,000 34,208 Telecommunications 8,000 8,000 10,319 Scholarships 2,500 2,500 - Postage and Shipping 3,500 3,500 3,353 Dues and Subscriptions 3,000 3,000 2,736 Professional Services 100,000 100,000 120,436 Utilities 14,292 14,292 12,524 Rental and Lease Purchase 3,000 3,000 1,376 Office Cleaning 3,992 3,992 6,318 Outside Repairs and Maintenance 3,000 3,000 1,849 Hometown Days Expenditures 100,000 100,000 124,197 Program Supplies 160,000 160,000 141,280 Concession Supplies 18,000 18,000 15,346 Office Supplies 3,000 3,000 1,849 Operating Supplies 15,000 15,000 13,458 Repairs and Maintenance 2,000 2,000 1,026 Gasoline 1,000 1,000 39 Total Recreation Operations 1,194,743 1,197,819 1,126,742 Total Expenditures 2,343,405 2,349,081 2,219,269 Budget Original 114 UNITED CITY OF YORKVILLE, ILLINOIS Citywide Capital - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Intergovernmental Grants $ - - 38,000 Licenses, Permits and Fees Building Permits - - 2,530 Development Fees 52,180 52,180 38,386 Road Contribution Fee 100,000 100,000 114,000 Charges for Services Road Infrastructure Fee 746,500 746,500 775,218 Interest 7,500 7,500 61,060 Miscellaneous 3,015,849 3,015,849 49,998 Total Revenues 3,922,029 3,922,029 1,079,192 Expenditures General Government 417,570 667,570 459,791 Capital Outlay 3,656,089 3,656,089 441,677 Debt Service Principal Retirement 195,000 195,000 195,000 Interest and Fiscal Charges 127,663 127,663 127,663 Total Expenditures 4,396,322 4,646,322 1,224,131 Excess (Deficiency) of Revenues Over (Under) Expenditures (474,293) (724,293) (144,939) Other Financing Sources (Uses) Transfers In - 250,000 240,663 Transfers Out (152,086) (152,086) (136,998) (152,086) 97,914 103,665 Net Change in Fund Balance (626,379) (626,379) (41,274) Fund Balance - Beginning 629,429 Fund Balance - Ending 588,155 Budget Original 115 UNITED CITY OF YORKVILLE, ILLINOIS Citywide Capital - Capital Projects Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual General Government Property and Building Maintenance Services $ 342,820 342,820 207,025 Property and Building Maintenance Supplies 27,000 27,000 11,341 Buildings and Structures 41,250 291,250 240,663 Professional Services 5,000 5,000 - Bad Debt 1,500 1,500 762 Total General Government 417,570 667,570 459,791 Capital Outlay Asphalt Patching 35,000 35,000 16,235 Mill Road Improvement 3,105,000 3,105,000 186,548 Blackberry Woods Subdivision 7,549 7,549 7,050 Pavilion Road 137,500 137,500 - Fountain Village Subdivision - - 9,440 Road To Better Roads Program 80,000 80,000 99,289 Whispering Meadows Subdivision 22,500 22,500 2,828 Sidewalk Construction 5,000 5,000 2,712 RT 71 (RT47/Orchard Road) Project 30,333 30,333 - US 34 (Center/Eldamain Road) Project 110,226 110,226 96,568 US 34 (IL 47/Orchard Road) Project 90,981 90,981 18,842 Raintree Village Improvements - - 2,165 Kennedy Road Bike Trail 32,000 32,000 - Total Capital Outlay 3,656,089 3,656,089 441,677 Debt Service Principal Retirement 195,000 195,000 195,000 Interest and Fiscal Charges 127,663 127,663 127,663 Total Debt Service 322,663 322,663 322,663 Total Expenditures 4,396,322 4,646,322 1,224,131 Budget Original 116 NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENTS UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental Funds Combining Balance Sheet April 30, 2020 Debt Capital Service Projects Totals ASSETS Cash and Investments $ 893,894 75 606,179 1,500,148 Receivables - Net of Allowances Accounts 35,474 - 15,449 50,923 Grants - - 4,795 4,795 Other Taxes 56,416 - - 56,416 Total Assets 985,784 75 626,423 1,612,282 LIABILITIES Accounts Payable 2,140 75 5,445 7,660 Retainage Payable 27,674 - - 27,674 Due to Other Funds 2,468,262 - - 2,468,262 Deposit Payable - - 109,286 109,286 Total Liabilities 2,498,076 75 114,731 2,612,882 Restricted 957,040 - - 957,040 Assigned - - 511,692 511,692 Unassigned (2,469,332)- - (2,469,332) Total Fund Balances (1,512,292)- 511,692 (1,000,600) Total Liabilities, Deferred Inflows of Resources and Fund Balances 985,784 75 626,423 1,612,282 Special Revenue FUND BALANCES 117 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended April 30, 2020 Debt Capital Service Projects Totals Revenues Taxes $ 335,335 - - 335,335 Intergovernmental 749,242 - 4,795 754,037 Licenses, Permits and Fees - 8,554 363,661 372,215 Charges for Services - - 92,967 92,967 Fines and Forfeits - - 6,799 6,799 Grants and Donations 41,044 - - 41,044 Interest 9,562 - 2,231 11,793 Miscellaneous 26,717 - 44,726 71,443 Total Revenues 1,161,900 8,554 515,179 1,685,633 Expenditures General Government 868,800 - - 868,800 Parks and Recreation 5,035 - - 5,035 Public Safety - - 4,289 4,289 Public Works 120,018 - 580 120,598 Capital Outlay 637,943 - 436,618 1,074,561 Debt Service Principal Retirement 304,517 290,000 60,851 655,368 Interest and Fiscal Charges 124,239 34,025 24,570 182,834 Total Expenditures 2,060,552 324,025 526,908 2,911,485 Excess (Deficiency) of Revenues Over (Under) Expenditures (898,652) (315,471) (11,729) (1,225,852) Other Financing Sources (Uses) Debt Issuance - - 548,273 548,273 Payment to Escrow Agent - - (531,617) (531,617) Sale of Capital Assets 1,000 - 10,723 11,723 Transfers In - 315,471 - 315,471 1,000 315,471 27,379 343,850 Net Change in Fund Balances (897,652)- 15,650 (882,002) Fund Balances - Beginning (614,640)- 496,042 (118,598) Fund Balances - Ending (1,512,292)- 511,692 (1,000,600) Special Revenue 118 Downtown TIF II Fund The Downtown TIF II Fund is used to account for revenues and expenditures associated with the development activities of the downtown area located primarily south of Hydraulic Avenue and just north of Washington Street, between White Oak Estate to the west and Benjamin Street to the east. The Sunflower Special Service Fund is used to account for revenues and expenditures associated with the maintenance of the common areas of the Sunflower Estates subdivision. NONMAJOR SPECIAL REVENUE FUNDS Special Revenue Funds are created to account for the proceeds of specific revenue sources (other than fiduciary funds or capital project funds) that are legally restricted to expenditure for specified purposes. Fox Hill Special Service Area Fund The Fox Hill Special Service Area Fund is used to account for the revenues and expenditures associated with the maintenance of the common areas of the Fox Hill Estates subdivision. Sunflower Special Service Area Fund The Countryside TIF Fund is used to account for the accumulation of monies for the payment of the 2014 General Refunding Obligation Bond Series and 2015A General Obligation Refunding Bond Series. These bonds were issued to refund the 2005 General Obligation Bond Series, which were issued to finance retail development at Countryside Center. Downtown TIF Fund The Downtown TIF I Fund is used to account for revenues and expenditures associated with the development activities of the downtown area located primarily along Hydraulic Avenue, Illinois Route 47 and Benjamin Street within Yorkville’s historic commercial core. Motor Fuel Tax Fund The Motor Fuel Tax Fund is used to account for allotments of motor fuel taxes from the State of Illinois made on per capita basis. These taxes are to be used to construct and maintain street, traffic signals and signs. Land Cash Fund The Land Cash Fund is used to account for the revenues and expenditures associated with the construction of park facilities. Countryside TIF Fund UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Balance Sheet April 30, 2020 See Following Page UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Balance Sheet April 30, 2020 Sunflower Special Service Area Cash and Investments $ 14,562 - Receivables - Net of Allowances Accounts - - Other Taxes - - Total Assets 14,562 - Accounts Payable 1,070 1,070 Retainage Payable - - Due to Other Funds - 15,130 Total Liabilities 1,070 16,200 Restricted 13,492 - Unassigned - (16,200) Total Fund Balances 13,492 (16,200) Total Liabilities and Fund Balances 14,562 - FUND BALANCES LIABILITIES Fox Hill Special Service Area ASSETS 119 Motor Fuel Land Countryside Downtown Downtown Tax Cash TIF TIF TIF II Totals 631,491 247,841 - - - 893,894 35,474 - - - - 35,474 56,416 - - - - 56,416 723,381 247,841 - - - 985,784 - - - - - 2,140 27,674 - - - - 27,674 - - 1,141,784 1,237,549 73,799 2,468,262 27,674 - 1,141,784 1,237,549 73,799 2,498,076 695,707 247,841 - - - 957,040 - - (1,141,784) (1,237,549) (73,799) (2,469,332) 695,707 247,841 (1,141,784) (1,237,549) (73,799) (1,512,292) 723,381 247,841 - - - 985,784 120 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended April 30, 2020 Sunflower Special Service Area Revenues Taxes $ 13,381 18,140 Intergovernmental - - Grants and Donations - - Interest - - Miscellaneous - - Total Revenues 13,381 18,140 Expenditures General Government - - Parks and Recreation - - Public Works 10,374 11,714 Capital Outlay - - Debt Service Principal Retirement - - Interest and Fiscal Charges - - Total Expenditures 10,374 11,714 Excess (Deficiency) of Revenues Over (Under) Expenditures 3,007 6,426 Other Financing Sources Sale of Capital Assets - - Net Change in Fund Balances 3,007 6,426 Fund Balances - Beginning 10,485 (22,626) Fund Balances - Ending 13,492 (16,200) Service Area Fox Hill Special 121 Motor Fuel Land Countryside Downtown Downtown Tax Cash TIF TIF TIF II Totals - - 203,884 75,759 24,171 335,335 749,242 - - - - 749,242 - 41,044 - - - 41,044 9,562 - - - - 9,562 26,717 - - - - 26,717 785,521 41,044 203,884 75,759 24,171 1,161,900 - - 712,703 59,863 96,234 868,800 - 5,035 - - - 5,035 97,930 - - - - 120,018 627,266 - - 10,677 - 637,943 - - 104,517 200,000 - 304,517 - - 105,989 18,250 - 124,239 725,196 5,035 923,209 288,790 96,234 2,060,552 60,325 36,009 (719,325) (213,031) (72,063) (898,652) - - - - 1,000 1,000 60,325 36,009 (719,325) (213,031) (71,063) (897,652) 635,382 211,832 (422,459) (1,024,518) (2,736) (614,640) 695,707 247,841 (1,141,784) (1,237,549) (73,799) (1,512,292) 122 UNITED CITY OF YORKVILLE, ILLINOIS Fox Hill Special Service Area - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Taxes Property Tax $ 13,381 13,381 13,381 Expenditures Public Works Professional Services 2,977 2,977 3,352 Outside Repair and Maintenance 28,000 28,000 7,022 Total Expenditures 30,977 30,977 10,374 Net Change in Fund Balance (17,596) (17,596)3,007 Fund Balance - Beginning 10,485 Fund Balance - Ending 13,492 Budget Original 123 UNITED CITY OF YORKVILLE, ILLINOIS Sunflower Special Service Area - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Taxes Property Tax $ 18,140 18,140 18,140 Expenditures Public Works Pond Maintenance 5,000 5,000 - Professional Services 2,977 2,977 3,259 Outside Repair and Maintenance 6,000 6,000 8,455 Total Expenditures 13,977 13,977 11,714 Net Change in Fund Balance 4,163 4,163 6,426 Fund Balance - Beginning (22,626) Fund Balance - Ending (16,200) Budget Original 124 UNITED CITY OF YORKVILLE, ILLINOIS Motor Fuel Tax - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Intergovernmental $ 525,084 525,084 749,242 Interest 9,820 9,820 9,562 Miscellaneous - - 26,717 Total Revenues 534,904 534,904 785,521 Expenditures Public Works Supplies - 97,930 97,930 Capital Outlay Streets and Alleys 718,788 718,788 627,266 Total Expenditures 718,788 816,718 725,196 Net Change in Fund Balance (183,884) (281,814)60,325 Fund Balance - Beginning 635,382 Fund Balance - Ending 695,707 Budget Original 125 UNITED CITY OF YORKVILLE, ILLINOIS Land Cash - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Grants and Donations Autum Creek $ 6,606 6,606 6,006 Blackberry Woods 15,909 15,909 1,136 Caledonia 16,341 16,341 14,094 Country Hills 8,000 8,000 7,690 White Oak - - 2,812 Kendall Marketplace 2,024 2,024 486 Briarwood 9,555 9,555 8,820 Total Revenues 58,435 58,435 41,044 Expenditures Parks and Recreation Rental & Lease Purchase 4,850 4,850 5,035 Grande Reserve Park 25,000 25,000 - Autumn Creek 50,000 50,000 - Raintree Park 25,000 25,000 - Total Expenditures 104,850 104,850 5,035 Net Change in Fund Balance (46,415) (46,415)36,009 Fund Balance - Beginning 211,832 Fund Balance - Ending 247,841 Budget Original 126 UNITED CITY OF YORKVILLE, ILLINOIS Countryside TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Taxes Property Taxes $ 232,318 232,318 203,884 Expenditures General Government Administrative Fees 11,263 11,263 11,263 Professional Services 2,000 2,000 1,440 TIF Incentive Payout 700,000 700,000 700,000 Debt Service Principal Retirement 104,517 104,517 104,517 Interest and Fiscal Charges 106,028 106,028 105,989 Total Expenditures 923,808 923,808 923,209 Net Change in Fund Balance (691,490) (691,490) (719,325) Fund Balance - Beginning (422,459) Fund Balance - Ending (1,141,784) Budget Original 127 UNITED CITY OF YORKVILLE, ILLINOIS Downtown TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Taxes Property Taxes $ 80,000 80,000 75,759 Expenditures General Government Administrative Fees 32,246 32,246 32,246 TIF Incentive Payout 20,000 20,000 25,597 Professional Services 1,000 1,000 289 Legal Services 15,000 15,000 1,731 Capital Outlay Facade Rehab Program 25,000 25,000 - Project Costs 27,500 27,500 3,189 Downtown Hill 50,000 50,000 - Downtown Streetscape Improvement 30,000 30,000 - Route 47 Expansion 7,488 7,488 7,488 Debt Service Principal Retirement 200,000 200,000 200,000 Interest and Fiscal Charges 18,250 18,250 18,250 Total Expenditures 426,484 426,484 288,790 Net Change in Fund Balance (346,484) (346,484) (213,031) Fund Balance - Beginning (1,024,518) Fund Balance - Ending (1,237,549) Budget Original 128 UNITED CITY OF YORKVILLE, ILLINOIS Downtown TIF II - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Taxes Property Taxes $ - - 24,171 Expenditures General Government Legal Services 10,000 16,500 13,462 Professional Services - - 2,772 Facade Rehab Program 25,000 - - TIF Incentive Payout - 80,000 80,000 Total Expenditures 35,000 96,500 96,234 Excess (Deficiency) of Revenues Over (Under) Expenditures (35,000)(96,500)(72,063) Other Financing Sources Sale of Capital Assets - - 1,000 Net Change in Fund Balance (35,000)(96,500)(71,063) Fund Balance - Beginning (2,736) Fund Balance - Ending (73,799) Budget Original 129 NONMAJOR DEBT SERVICE FUND The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. UNITED CITY OF YORKVILLE, ILLINOIS Debt Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Licenses, Permits and Fees Recapture Fees $ 4,646 4,646 8,554 Expenditures Debt Service Principal 290,000 290,000 290,000 Interest and Fiscal Charges 34,025 34,025 34,025 Total Expenditures 324,025 324,025 324,025 Excess (Deficiency) of Revenues Over (Under) Expenditures (319,379) (319,379) (315,471) Other Financing Sources Transfers In 319,379 319,379 315,471 Net Change in Fund Balance - - - Fund Balance - Beginning - Fund Balance - Ending - Budget Original 130 NONMAJOR CAPITAL PROJECTS FUND Capital Projects Funds are created to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary Funds. Vehicle and Equipment Fund The Vehicle & Equipment Fund is used to account for financial resources accumulated to purchase vehicles, equipment and other capital assets for use in the Police, General Government, Public Works and Park and Recreation departments. UNITED CITY OF YORKVILLE, ILLINOIS Vehicle and Equipment - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Revenues Intergovernmental Grants $- - 4,795 Licenses, Permits and Fees Development Fees 99,500 99,500 352,111 Engineering Capital Fee 10,000 10,000 11,550 Charges for Services 40,112 86,368 92,967 Fines and Forfeits DUI Fines 8,000 8,000 6,023 Electronic Citations 650 650 776 Miscellaneous 2,000 2,000 44,726 Interest - - 2,231 Total Revenues 160,262 206,518 515,179 Expenditures Public Safety 8,750 8,750 4,289 Public Works 2,750 2,750 580 Capital Outlay 136,080 482,446 436,618 Debt Service Principal Retirement 45,821 45,821 60,851 Interest and Fiscal Charges 32,069 32,069 24,570 Total Expenditures 225,470 571,836 526,908 Excess (Deficiency) of Revenues Over (Under) Expenditures (65,208) (365,318)(11,729) Other Financing Sources (Uses) Debt Issuance - - 548,273 Payment to Escrow Agent - - (531,617) Sale of Capital Assets - - 10,723 - - 27,379 Net Change in Fund Balance (65,208) (365,318)15,650 Fund Balance - Beginning 496,042 Fund Balance - Ending 511,692 Budget Original 131 UNITED CITY OF YORKVILLE, ILLINOIS Vehicle and Equipment - Capital Projects Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Police Capital Contractual Services $ 8,750 8,750 4,289 Capital Outlay Equipment 5,000 5,000 - Vehicles 55,000 64,000 59,702 Total Police Capital 68,750 77,750 63,991 General Government Capital Capital Outlay Equipment 14,080 60,336 66,720 Public Works Capital Contractual Services 750 750 580 Supplies 2,000 2,000 - Capital Outlay Equipment 7,000 7,000 - Vehicles - 201,110 201,110 Total Public Works Capital 9,750 210,860 201,690 Park and Recreation Capital Capital Outlay Outside Repair and Maintenance 5,000 5,000 10 Park Improvements - - 33,714 Buildings and Structures - 20,000 7,404 Equipment 50,000 50,000 - Vehicles - 70,000 67,958 Total Park and Recreation Capital 55,000 145,000 109,086 Debt Service Principal Retirement 45,821 45,821 60,851 Interest and Fiscal Charges 32,069 32,069 24,570 Total Debt Service 77,890 77,890 85,421 Total Expenditures 225,470 571,836 526,908 Budget Original 132 Water Fund The Water Fund is used to account for the operation and water infrastructure maintenance of the City-owned water distribution system, as well as the construction of new water systems. Revenues are generated through charges based on water consumption and user maintenance fees. ENTERPRISE FUNDS Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where it has been decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purpose. Sewer Fund The Sewer Fund is used to account for the operation and sewer infrastructure maintenance of the City-owned sewer system, as well as the construction of new sewer systems within City limits. Revenues are generated through user maintenance fees. UNITED CITY OF YORKVILLE, ILLINOIS Sewer - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Operating Revenues Charges for Services $ 1,364,200 1,364,200 1,402,547 Operating Expenses Operations 1,108,915 1,117,173 686,984 Depreciation and Amortization - - 717,774 Total Operating Expenses 1,108,915 1,117,173 1,404,758 Operating Income 255,285 247,027 (2,211) Nonoperating Revenues (Expenses) Interest Income 7,149 7,149 40,061 Connection Fees 203,300 203,300 198,700 Other Expense (3,000)(3,000)(597) Interest Expense (319,475) (319,475) (357,750) (112,026) (112,026) (119,586) Income (Loss) Before Transfers and Contributions 143,259 135,001 (121,797) Capital Contributions - - 1,035,219 Transfers In 575,030 575,030 575,030 Transfers Out (73,875)(73,875)(73,875) 501,155 501,155 1,536,374 Change in Net Position 644,414 636,156 1,414,577 Net Position - Beginning 32,914,947 Net Position - Ending 34,329,524 Budget Original 133 UNITED CITY OF YORKVILLE, ILLINOIS Water - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2020 Final Actual Operating Revenues Charges for Services $ 4,171,300 4,171,300 4,098,329 Operating Expenses Operations 3,398,644 3,408,225 1,883,640 Depreciation and Amortization - - 985,834 Total Operating Expenses 3,398,644 3,408,225 2,869,474 Operating Income 772,656 763,075 1,228,855 Nonoperating Revenues (Expenses) Interest Income 23,851 23,851 27,873 Connection Fees 230,000 230,000 342,552 Other Income 85,999 85,999 108,302 Interest Expense (371,594) (371,594) (402,011) (31,744)(31,744)76,716 Income Before Transfers and Contributions 740,912 731,331 1,305,571 Capital Contributions - - 959,307 Transfers In 178,781 178,781 178,781 178,781 178,781 1,138,088 Change in Net Position 919,693 910,112 2,443,659 Net Position - Beginning 31,419,231 Net Position - Ending 33,862,890 Budget Original 134 UNITED CITY OF YORKVILLE, ILLINOIS Consolidated Year-End Financial Report April 30, 2020 CSFA # Program Name Federal Other Totals 494-00-0967 High-Growth Cities Program $ 47,299 - - 47,299 494-00-1004 Local Highway Safety Improvement Program 30,248 - - 30,248 494-00-1488 Motor Fuel Tax Program 677,897 - - 677,897 420-00-0505 Grants Management Program 38,000 - - 38,000 569-00-2383 Law Enforcement Camera Grant 4,795 - - 4,795 569-00-2095 Illinois Law Enforcement Training 11,639 - - 11,639 Other Grant Programs and Activities - 22,863 21,151 44,014 All Other Costs Not Allocated - - 26,771,915 26,771,915 Totals 809,878 22,863 26,793,066 27,625,807 State 135 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS October 8, 2020 The Honorable City Mayor Members of the City Councils United City of Yorkville, Illinois We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the United City of Yorkville, Illinois, as of and for the year ended April 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated October 8, 2020. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. According, we do not express an opinion on the effectiveness of the City’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 136 United City of Yorkville, Illinois October 8, 2020 Page 2 Compliance and Other Matters As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of i nternal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Lauterbach & Amen, LLP LAUTERBACH & AMEN, LLP 137 SUPPLEMENTAL SCHEDULES UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements 102 E Van Emmon Building Loan Payable of 2017 April 30, 2020 Date of Issue May 10, 2017 Date of Maturity June 1, 2021 Authorized Issue $800,000 Interest Rate 3.00% Interest Dates June 1 Principal Maturity Dates June 1 Payable at First National Bank of Omaha Fiscal Year Interest Totals 2021 $ 200,000 12,200 212,200 2022 200,000 6,083 206,083 400,000 18,283 418,283 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Principal 138 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Promissory Note of 2019 April 30, 2020 Date of Issue November 18, 2019 Date of Maturity November 18, 2028 Authorized Issue $548,273 Interest Rate 3.60% Interest Dates Monthly Principal Maturity Dates Monthly Payable at First National Bank of Omaha Fiscal Year Interest Totals 2021 $ 53,229 18,341 71,570 2022 55,204 16,366 71,570 2023 57,253 14,317 71,570 2024 59,347 12,223 71,570 2025 61,581 9,989 71,570 2026 63,867 7,703 71,570 2027 66,237 5,333 71,570 2028 68,691 2,880 71,571 2029 41,246 504 41,750 526,655 87,656 614,311 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Principal 139 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements IEPA (L17-1156300) Loan Payable of 2007 April 30, 2020 Date of Issue November 9, 2006 Date of Maturity August 9, 2026 Authorized Issue $1,889,244 Denomination of Bonds $5,000 Interest Rate 2.50% Interest Dates August 9 and February 9 Principal Maturity Dates August 9 and February 9 Payable at Illinois Environmental Protection Agency Fiscal Year Interest Totals Aug. 9 Amount Feb. 9 Amount 2021 $ 107,050 17,981 125,031 2020 9,323 2021 8,658 2022 109,742 15,288 125,030 2021 7,985 2022 7,303 2023 112,503 12,527 125,030 2022 6,613 2023 5,914 2024 115,333 9,697 125,030 2023 5,207 2024 4,490 2025 118,235 6,795 125,030 2024 3,765 2025 3,030 2026 121,209 3,821 125,030 2025 2,287 2026 1,534 2027 61,744 772 62,516 2026 772 2027 - 745,816 66,881 812,697 35,952 30,929 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 140 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Library Bonds of 2006 April 30, 2020 Date of Issue August 1, 2006 Date of Maturity December 30, 2024 Authorized Issue $1,500,000 Denomination of Bonds $5,000 Interest Rates 4.75% to 4.80% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at BNY Midwest Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2021 $ 75,000 20,238 95,238 2020 10,119 2020 10,119 2022 75,000 16,676 91,676 2021 8,338 2021 8,338 2023 75,000 13,112 88,112 2022 6,556 2022 6,556 2024 100,000 9,550 109,550 2023 4,775 2023 4,775 2025 100,000 4,800 104,800 2024 2,400 2024 2,400 425,000 64,376 489,376 32,188 32,188 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 141 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2011 April 30, 2020 Date of Issue November 10, 2011 Date of Maturity December 30, 2025 Authorized Issue $11,150,000 Denomination of Bonds $5,000 Interest Rate 4.28% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2021 $ 885,000 252,948 1,137,948 2020 126,474 2020 126,474 2022 920,000 215,070 1,135,070 2021 107,535 2021 107,535 2023 960,000 175,694 1,135,694 2022 87,847 2022 87,847 2024 1,000,000 134,606 1,134,606 2023 67,303 2023 67,303 2025 1,045,000 91,806 1,136,806 2024 45,903 2024 45,903 2026 1,100,000 47,080 1,147,080 2025 23,540 2025 23,540 5,910,000 917,204 6,827,204 458,602 458,602 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 142 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Library Refunding Bonds of 2013 April 30, 2020 Date of Issue May 9, 2013 Date of Maturity December 30, 2024 Authorized Issue $6,625,000 Denomination of Bonds $5,000 Interest Rates 2.00% to 4.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Bank of New York Mellon Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2021 $ 610,000 121,850 731,850 2020 60,925 2020 60,925 2022 645,000 103,550 748,550 2021 51,775 2021 51,775 2023 675,000 84,200 759,200 2022 42,100 2022 42,100 2024 700,000 57,200 757,200 2023 28,600 2023 28,600 2025 730,000 29,200 759,200 2024 14,600 2024 14,600 3,360,000 396,000 3,756,000 198,000 198,000 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 143 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014 April 30, 2020 Date of Issue January 6, 2014 Date of Maturity December 1, 2029 Authorized Issue $1,235,000 Denomination of Bonds $5,000 Interest Rate 4.00% to 4.30% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2021 $ - 50,715 50,715 2020 25,357 2020 25,358 2022 - 50,715 50,715 2021 25,357 2021 25,358 2023 - 50,715 50,715 2022 25,357 2022 25,358 2024 - 50,715 50,715 2023 25,357 2023 25,358 2025 - 50,715 50,715 2024 25,357 2024 25,358 2026 230,000 50,715 280,715 2025 25,357 2025 25,358 2027 235,000 41,515 276,515 2026 20,757 2026 20,758 2028 245,000 32,115 277,115 2027 16,057 2027 16,058 2029 255,000 22,193 277,193 2028 11,096 2028 11,097 2030 270,000 11,610 281,610 2029 5,805 2029 5,805 1,235,000 411,723 1,646,723 205,857 205,866 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 144 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014A April 30, 2020 Date of Issue August 5, 2014 Date of Maturity December 1, 2033 Authorized Issue $4,295,000 Denomination of Bonds $5,000 Interest Rate 3.00% to 4.00% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Amalgamated Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2021 $ 200,000 121,338 321,338 2020 60,669 2020 60,669 2022 200,000 115,337 315,337 2021 57,669 2021 57,668 2023 210,000 109,337 319,337 2022 54,669 2022 54,668 2024 210,000 103,037 313,037 2023 51,519 2023 51,518 2025 220,000 96,737 316,737 2024 48,369 2024 48,368 2026 225,000 90,137 315,137 2025 45,069 2025 45,068 2027 230,000 83,387 313,387 2026 41,694 2026 41,693 2028 245,000 76,200 321,200 2027 38,100 2027 38,100 2029 250,000 66,400 316,400 2028 33,200 2028 33,200 2030 265,000 56,400 321,400 2029 28,200 2029 28,200 2031 275,000 45,800 320,800 2030 22,900 2030 22,900 2032 280,000 34,800 314,800 2031 17,400 2031 17,400 2033 290,000 23,600 313,600 2032 11,800 2032 11,800 2034 300,000 12,000 312,000 2033 6,000 2033 6,000 3,400,000 1,034,510 4,434,510 517,258 517,252 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 145 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014B April 30, 2020 Date of Issue August 5, 2014 Date of Maturity December 30, 2022 Authorized Issue $2,300,000 Denomination of Bonds $5,000 Interest Rate 2.00% to 3.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2021 $ 295,000 27,750 322,750 2020 13,875 2020 13,875 2022 310,000 18,900 328,900 2021 9,450 2021 9,450 2023 320,000 9,600 329,600 2022 4,800 2022 4,800 925,000 56,250 981,250 28,125 28,125 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 146 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014C April 30, 2020 Date of Issue August 5, 2014 Date of Maturity December 30, 2024 Authorized Issue $1,290,000 Denomination of Bonds $5,000 Interest Rate 2.00% to 3.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2021 $ 130,000 20,250 150,250 2020 10,125 2020 10,125 2022 135,000 16,350 151,350 2021 8,175 2021 8,175 2023 135,000 12,300 147,300 2022 6,150 2022 6,150 2024 140,000 8,250 148,250 2023 4,125 2023 4,125 2025 135,000 4,050 139,050 2024 2,025 2024 2,025 675,000 61,200 736,200 30,600 30,600 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 147 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2015A April 30, 2020 Date of Issue July 8, 2015 Date of Maturity December 1, 2034 Authorized Issue $5,575,000 Denomination of Bonds $5,000 Interest Rates 4.00% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Amalgamated Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2021 $ 405,000 190,600 595,600 2021 95,300 2021 95,300 2022 425,000 174,400 599,400 2022 87,200 2021 87,200 2023 440,000 157,400 597,400 2023 78,700 2022 78,700 2024 460,000 139,800 599,800 2024 69,900 2023 69,900 2025 475,000 121,400 596,400 2025 60,700 2024 60,700 2026 215,000 102,400 317,400 2026 51,200 2025 51,200 2027 220,000 93,800 313,800 2027 46,900 2026 46,900 2028 230,000 85,000 315,000 2028 42,500 2027 42,500 2029 240,000 75,800 315,800 2029 37,900 2028 37,900 2030 250,000 66,200 316,200 2030 33,100 2029 33,100 2031 260,000 56,200 316,200 2031 28,100 2030 28,100 2032 270,000 45,800 315,800 2032 22,900 2031 22,900 2033 280,000 35,000 315,000 2033 17,500 2032 17,500 2034 290,000 23,800 313,800 2034 11,900 2033 11,900 2035 305,000 12,200 317,200 2035 6,100 2034 6,100 4,765,000 1,379,800 6,144,800 689,900 689,900 Governmental 1,260,685 365,095 1,625,780 182,548 182,548 Business-Type 3,504,315 1,014,705 4,519,020 507,352 507,352 4,765,000 1,379,800 6,144,800 689,900 689,900 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 148 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding (Alternate Revenue Source) Bonds of 2016 April 30, 2020 Date of Issue October 27,2016 Date of Maturity December 30, 2022 Authorized Issue $5,800,000 Denomination of Bonds $5,000 Interest Rates 4.00% to 4.25% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2021 $ 1,475,000 117,650 1,592,650 2020 58,825 2020 58,825 2022 1,040,000 58,650 1,098,650 2021 29,325 2021 29,325 2023 915,000 27,450 942,450 2022 13,725 2022 13,725 3,430,000 203,750 3,633,750 101,875 101,875 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 149 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Illinois Rural Bond Bank Debt Certificates of 2003A April 30, 2020 Date of Issue September 24, 2003 Date of Maturity February 1, 2023 Authorized Issue $2,035,000 Denomination of Bonds $5,000 Interest Rates 1.60% to 5.20% Interest Dates August 1 and February 1 Principal Maturity Date February 1 Payable at US National Bank Assoc. Fiscal Year Interest Totals Aug. 1 Amount Feb. 1 Amount 2021 $ 140,000 22,850 162,850 2020 11,425 2021 11,425 2022 150,000 15,710 165,710 2021 7,855 2022 7,855 2023 155,000 8,060 163,060 2022 4,030 2023 4,030 445,000 46,620 491,620 23,310 23,310 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 150 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue sources. Debt Capacity These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. STATISTICAL SECTION (Unaudited) This part of the comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. Financial Trends UNITED CITY OF YORKVILLE, ILLINOIS Net Position by Component - Last Ten Fiscal Years* April 30, 2020 (Unaudited) 2012 2013 2014 Governmental Activities Net Investment in Capital Assets $61,594,404 58,943,771 62,000,588 63,873,210 Restricted 3,315,028 3,478,139 3,537,867 1,946,088 Unrestricted (3,827,879) 93,682 3,341,127 3,566,727 Total Governmental Activities Net Position 61,081,553 62,515,592 68,879,582 69,386,025 Business-Type Activities Net Investment in Capital Assets 33,166,989 26,640,987 31,719,100 34,717,042 Restricted 285,000 683,147 - - Unrestricted 2,608,587 13,406,883 13,502,177 13,015,100 Total Business-Type Activities Net Position 36,060,576 40,731,017 45,221,277 47,732,142 Primary Government Net Investment in Capital Assets 94,761,393 85,584,758 93,719,688 98,590,252 Restricted 3,600,028 4,161,286 3,537,867 1,946,088 Unrestricted (1,219,292) 13,500,565 16,843,304 16,581,827 Total Primary Government Net Position 97,142,129 103,246,609 114,100,859 117,118,167 * Accrual Basis of Accounting Note: The City implemented GASB Statement No. 68 for the year ended April 30, 2016. 2011 151 2015 2016 2017 2018 2019 2020 66,706,243 70,624,870 74,001,408 83,186,083 83,800,089 86,397,801 2,744,103 3,064,646 2,634,940 1,992,274 1,741,515 1,862,586 3,328,570 (6,321,934) (6,198,767) (8,300,460) (7,317,467) (8,257,280) 72,778,916 67,367,582 70,437,581 76,877,897 78,224,137 80,003,107 46,482,812 49,232,266 53,490,328 57,257,183 58,098,381 55,429,397 - - - - - - 1,891,407 2,346,622 3,158,076 4,884,605 6,235,797 12,763,017 48,374,219 51,578,888 56,648,404 62,141,788 64,334,178 68,192,414 113,189,055 119,857,136 127,491,736 140,443,266 141,898,470 141,827,198 2,744,103 3,064,646 2,634,940 1,992,274 1,741,515 1,862,586 5,219,977 (3,975,312) (3,040,691) (3,415,855) (1,081,670) 4,505,737 121,153,135 118,946,470 127,085,985 139,019,685 142,558,315 148,195,521 152 UNITED CITY OF YORKVILLE, ILLINOIS Changes in Net Position - Last Ten Fiscal Years* April 30, 2020 (Unaudited) 2012 2013 2014 2015 2016 2017 2018 2019 2020 Expenses Governmental Activities General Government $ 4,757,527 5,731,692 3,121,857 5,808,954 4,075,153 4,533,840 4,467,831 3,976,577 5,023,227 6,213,208 Public Safety 3,287,448 2,905,184 3,750,318 918,131 4,393,482 6,073,977 6,053,696 5,689,480 6,008,959 6,526,618 Community Development 394,687 307,053 356,689 2,029,523 592,588 649,507 734,317 629,894 869,044 816,350 Public Works 3,420,923 2,861,052 2,983,200 3,874,698 3,140,446 3,955,539 4,450,509 6,236,169 4,124,935 4,874,549 Library 1,170,275 871,050 932,748 407,537 930,024 877,154 930,739 941,123 974,154 1,017,437 Parks and Recreation 1,645,468 1,862,044 1,812,483 3,444,587 2,381,698 2,225,512 2,003,935 2,432,818 2,963,434 2,678,769 Interest on Long-Term Debt 723,246 704,213 691,551 698,519 611,243 540,506 570,061 536,177 500,169 464,883 Total Governmental Activities Expenses 15,399,574 15,242,288 13,648,846 17,181,949 16,124,634 18,856,035 19,211,088 20,442,238 20,463,922 22,591,814 Business-Type Activities Water 2,396,100 2,505,247 2,638,252 1,595,266 2,792,755 3,257,504 3,251,836 3,271,956 3,256,582 1,762,508 Sewer 1,628,159 1,653,025 1,630,023 2,710,511 1,704,058 1,789,770 1,701,742 1,806,076 1,589,599 3,271,485 Recreation Center 688,218 657,479 592,707 232,882 - - - - - - Total Business-Type Activities Expenses 4,712,477 4,815,751 4,860,982 4,538,659 4,496,813 5,047,274 4,953,578 5,078,032 4,846,181 5,033,993 Total Primary Government Expenses 20,112,051 20,058,039 18,509,828 21,720,608 20,621,447 23,903,309 24,164,666 25,520,270 25,310,103 27,625,807 Program Revenues Governmental Activities Charges for Services General Government 1,840,958 2,057,279 1,751,309 2,381,788 2,885,990 3,072,590 3,222,388 3,629,476 3,798,007 3,637,639 Public Safety - - - - - - - - - - Public Works - - - - - - - - - - Library 48,983 50,582 58,794 74,037 44,522 53,372 71,213 123,156 125,800 129,530 Parks and Recreation 342,311 265,698 265,614 299,478 352,714 408,469 455,675 453,466 579,155 527,941 Operating Grants/Contributions 830,767 633,091 696,058 1,135,659 943,410 774,856 610,480 694,321 854,662 888,037 Capital Grants/Contributions 1,596,067 1,409,412 3,317,256 1,229,829 768,423 3,317,330 3,814,671 6,448,555 1,011,418 3,270,712 Total Governmental Activities Program Revenues 4,659,086 4,416,062 6,089,031 5,120,791 4,995,059 7,626,617 8,174,427 11,348,974 6,369,042 8,453,859 Business-Type Activities Charges for Services Water 2,543,796 2,592,652 2,823,357 2,394,494 2,626,114 3,624,374 4,127,783 4,655,750 4,557,352 4,440,881 Sewer 1,476,558 1,366,022 1,358,420 1,130,954 1,186,389 1,388,258 1,390,806 1,688,339 1,552,159 1,601,247 Recreation 620,020 620,489 493,617 44,891 - - - - - - Operating Grants/Contributions - - - - - - - - - - Capital Grants/Contributions 241,344 2,433,079 4,829,491 1,658,648 6,805 2,029,848 3,257,187 3,945,565 - 1,994,526 Total Business-Type Activities Program Revenues 4,881,718 7,012,242 9,504,885 5,228,987 3,819,308 7,042,480 8,775,776 10,289,654 6,109,511 8,036,654 Total Primary Government Program Revenues 9,540,804 11,428,304 15,593,916 10,349,778 8,814,367 14,669,097 16,950,203 21,638,628 12,478,553 16,490,513 2011 153 2012 2013 2014 2015 2016 2017 2018 2019 2020 Net (Expense) Revenue Governmental Activities $ (10,740,488) (10,826,226) (7,559,815) (12,061,158) (11,129,575) (11,229,418) (11,036,661) (9,093,264) (14,094,880) (14,137,955) Business-Type Activities 169,241 2,196,491 4,643,903 690,328 (677,505) 1,995,206 3,822,198 5,211,622 1,263,330 3,002,661 Total Primary Government Net (Expense) Revenue (10,571,247) (8,629,735) (2,915,912) (11,370,830) (11,807,080) (9,234,212) (7,214,463) (3,881,642) (12,831,550) (11,135,294) General Revenues and Other Changes in Net Position Governmental Activities Taxes Property 4,281,902 4,953,862 4,743,599 4,670,934 4,850,981 4,901,983 4,899,485 4,925,489 5,041,762 5,195,891 Sales 2,577,651 2,962,810 4,409,926 4,573,026 4,782,712 4,904,967 5,200,763 5,327,756 5,429,231 5,635,945 Income 1,306,325 1,444,426 1,587,324 1,613,102 1,735,422 1,715,155 1,602,410 1,640,291 1,966,699 1,870,977 Utility 1,614,294 1,568,699 1,553,693 1,633,242 1,600,296 1,585,758 1,615,153 1,587,270 1,647,511 1,545,821 Other 780,863 963,524 922,439 988,822 1,127,859 1,265,439 1,331,191 1,445,549 1,600,502 1,652,074 Development Fees - - - - - - - - - - Interest 6,762 10,388 16,368 14,895 (176,911) 9,828 30,481 85,356 154,071 239,155 Miscellaneous 764,528 667,637 690,456 737,693 1,736,079 761,857 561,229 705,968 1,494,246 456,998 Transfers 174,908 - - (1,626,263) (1,133,972) (1,134,654) (1,134,052) (184,099) (921,615) (679,936) Total Governmental Activities 11,507,233 12,571,346 13,923,805 12,605,451 14,522,466 14,010,333 14,106,660 15,533,580 16,412,407 15,916,925 Business-Type Activities Property Taxes - 1,883,730 1,883,730 - - - - - - - Interest 3,401 2,687 9,542 11,491 11,206 6,685 13,623 36,002 28,777 67,934 Connection Fees - - - - - - - - - - Miscellaneous - 60,691 (1,624,872) 182,783 174,404 64,678 99,643 61,661 84,652 107,705 Transfers (174,908) - - 1,626,263 1,133,972 1,134,654 1,134,052 184,099 921,615 679,936 Total Business-Type Activities (171,507) 1,947,108 268,400 1,820,537 1,319,582 1,206,017 1,247,318 281,762 1,035,044 855,575 Total Primary Government 11,335,726 14,518,454 14,192,205 14,425,988 15,842,048 15,216,350 15,353,978 15,815,342 17,447,451 16,772,500 Changes in Net Position Governmental Activities 766,745 1,745,120 6,363,990 544,293 3,392,891 2,780,915 3,069,999 6,440,316 2,317,527 1,778,970 Business-Type Activities (2,266) 4,143,599 4,912,303 2,510,865 642,077 3,201,223 5,069,516 5,493,384 2,298,374 3,858,236 Total Primary Government 764,479 5,888,719 11,276,293 3,055,158 4,034,968 5,982,138 8,139,515 11,933,700 4,615,901 5,637,206 * Accrual Basis of Accounting 2011 154 UNITED CITY OF YORKVILLE, ILLINOIS Fund Balances of Governmental Funds - Last Ten Fiscal Years* 2011 2012 2013 2014 General Fund Reserved $136,917 - - - Unreserved (408,817) - - - Nonspendable - 153,770 139,985 156,680 Restricted - - - - Assigned - 332,500 - - Unassigned - 784,353 4,083,835 3,703,901 Total General Fund (271,900) 1,270,623 4,223,820 3,860,581 All Other Governmental Funds Reserved 3,323,515 - - - Unreserved, Reported in, Special Revenue Funds 828,903 - - - Capital Projects Funds (586,372) - - - Nonspendable - 27,913 34,586 34,385 Restricted - 3,565,649 3,549,913 1,951,407 Committed - 264,616 305,804 527,635 Assigned - 428,933 504,314 824,301 Unassigned - (874,152) (571,615) (534,087) Total All Other Governmental Funds 3,566,046 3,412,959 3,823,002 2,803,641 Total All Governmental Funds 3,294,146 4,683,582 8,046,822 6,664,222 * Modified Accrual Basis of Accounting Note: The City adopted GASB Statement 54 for the fiscal year ended April 30, 2012. April 30, 2020 (Unaudited) 155 2015 2016 2017 2018 2019 2020 - - - - - - - - - - - - 145,012 138,312 150,464 83,305 85,744 63,193 984,526 1,216,288 984,514 726,019 458,685 203,874 - - - - - - 3,696,520 4,337,106 5,079,111 5,687,049 6,335,394 7,244,993 4,826,058 5,691,706 6,214,089 6,496,373 6,879,823 7,512,060 - - - - - - - - - - - - - - - - - - 33,284 37,376 37,664 16,392 18,266 13,515 1,767,419 1,848,358 1,650,426 1,266,255 1,282,830 1,658,712 537,853 480,034 421,586 467,816 435,216 398,488 4,788,775 3,004,149 1,625,937 743,997 1,125,471 1,099,847 (624,928) (584,901) (511,528) (1,441,197) (1,260,507) (2,469,332) 6,502,403 4,785,016 3,224,085 1,053,263 1,601,276 701,230 11,328,461 10,476,722 9,438,174 7,549,636 8,481,099 8,213,290 156 UNITED CITY OF YORKVILLE, ILLINOIS Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years* 2011 2012 2013 2014 Revenues Taxes $ 9,254,138 10,020,005 6,767,061 5,176,481 Intergovernmental 2,479,758 2,906,407 7,545,978 9,469,590 Licenses, Permits and Fees 486,264 336,683 400,718 393,746 Charges for Services 1,519,004 1,842,620 1,479,712 2,169,670 Fines and Forfeitures 228,009 194,256 195,287 191,887 Interest 6,762 10,388 16,368 14,895 Miscellaneous 763,503 667,637 690,456 737,693 Total Revenues 14,737,438 15,977,996 17,095,580 18,153,962 Expenditures General Government 4,724,320 5,501,632 3,498,104 5,685,541 Public Safety 2,886,313 2,849,067 3,568,665 3,834,655 Community Development 395,291 307,053 365,188 407,537 Public Works 2,038,458 1,926,169 1,841,795 2,207,757 Library 975,587 691,525 752,373 737,191 Parks and Recreation 1,360,244 1,488,018 1,450,824 1,644,065 Capital Outlay 376,030 101,133 572,022 2,050,456 Debt Service Principal Retirement 896,544 1,038,254 1,025,074 1,099,223 Interest and Fiscal Charges 733,106 701,809 663,495 641,673 Total Expenditures 14,385,893 14,604,660 13,737,540 18,308,098 Excess (Deficiency) of Revenues Over (Under) Expenditures 351,545 1,373,336 3,358,040 (154,136) Other Financing Sources (Uses) Disposal of Capital Assets - 16,100 5,200 16,325 Debt Issuance - - - 8,053,963 Bond Premium/(Discount)- - - 115,109 Payment to Escrow Agent - - - (7,787,598) Transfers In 1,848,135 1,047,727 1,504,002 2,881,535 Transfers Out (1,673,227) (1,047,727) (1,504,002) (4,507,798) 174,908 16,100 5,200 (1,228,464) Net Change in Fund Balances 526,453 1,389,436 3,363,240 (1,382,600) Debt Service as a Percentage of Noncapital Expenditures 11.709% 13.098% 17.159% 11.540% * Modified Accrual Basis of Accounting April 30, 2020 (Unaudited) 157 2015 2016 2017 2018 2019 2020 11,830,762 12,103,254 12,466,013 12,662,678 12,995,856 13,211,204 3,312,823 3,180,626 3,343,533 3,164,026 4,279,863 3,620,336 379,242 493,619 706,782 1,016,223 1,208,345 1,128,865 2,749,195 2,897,718 2,888,281 3,047,606 3,176,017 3,078,023 154,789 143,094 154,213 142,269 118,600 88,222 (176,911) 9,828 30,481 85,356 154,071 239,155 1,736,079 761,857 561,229 705,968 1,494,246 445,275 19,985,979 19,589,996 20,150,532 20,824,126 23,426,998 21,811,080 3,910,635 3,928,055 4,293,081 5,036,599 4,946,923 5,921,054 4,337,573 4,689,129 4,907,384 5,302,038 5,356,149 5,818,063 592,588 649,507 734,317 629,894 869,044 816,350 2,361,827 2,460,192 2,344,878 2,223,750 2,288,047 2,337,032 748,905 694,441 748,026 758,411 791,441 834,724 2,041,792 1,803,333 1,936,083 2,632,896 2,562,757 2,224,304 3,285,489 3,653,071 3,656,703 5,037,740 2,782,137 1,516,238 844,112 1,040,880 1,149,185 1,195,669 1,462,304 1,485,368 496,090 604,406 563,433 514,068 515,118 474,199 18,619,011 19,523,014 20,333,090 23,331,065 21,573,920 21,427,332 1,366,968 66,982 (182,558) (2,506,939) 1,853,078 383,748 - 48,446 278,062 2,500 - 11,723 6,670,678 1,627,183 - 800,000 - 548,273 119,680 122,288 - - - - (2,359,115) (1,581,984) - - - (531,617) 1,375,448 1,326,090 1,524,658 2,753,031 2,213,618 2,023,602 (2,509,420) (2,460,744) (2,658,710) (2,937,130) (3,135,233) (2,703,538) 3,297,271 (918,721) (855,990) 618,401 (921,615) (651,557) 4,664,239 (851,739) (1,038,548) (1,888,538) 931,463 (267,809) 9.497% 10.293% 9.793% 9.228% 10.629% 9.769% 158 UNITED CITY OF YORKVILLE, ILLINOIS Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years April 30, 2020 (Unaudited) Tax Fiscal Levy Year Year 2011 2010 $ 407,528,709 $ 2,398,027 $ 122,304,406 2012 2011 367,600,683 2,450,231 112,753,206 2013 2012 332,551,186 2,568,351 101,264,981 2014 2013 311,316,069 2,618,131 99,434,012 2015 2014 310,655,449 2,743,283 90,744,145 2016 2015 320,914,471 2,861,401 84,529,087 2017 2016 354,408,067 2,963,511 84,099,111 2018 2017 386,855,913 3,083,218 83,975,023 2019 2018 416,780,620 3,202,140 83,874,064 2020 2019 450,745,939 3,259,791 83,974,878 Data Source: Office of the County Clerk Note: Property is assess at 33% of actual value. Residential Commercial PropertyPropertyFarm 159 Estimated Actual Value Total of Taxable Direct Tax Property Rate $ 6,820,310 $ 17,328 $ 539,068,780 $1,617,206,340 0.9019 7,283,729 17,328 490,105,177 1,470,315,531 0.7046 6,720,962 17,328 443,122,808 1,329,368,424 0.7490 6,656,792 17,328 420,042,332 1,260,126,996 0.7738 12,668,201 17,328 416,828,406 1,250,485,218 0.7581 13,000,039 17,329 421,322,327 1,263,966,981 0.7361 14,944,561 17,328 456,432,578 1,369,297,734 0.6795 15,349,880 17,328 489,281,362 1,467,844,086 0.6471 15,386,433 60,243 519,303,500 1,557,910,500 0.6242 15,509,884 89,004 553,579,496 1,660,738,488 0.6029 Total Taxable AssessedRailroadIndustrial Property ValueProperty 160 UNITED CITY OF YORKVILLE, ILLINOIS Principal Property Taxpayers - Current Tax Levy Year and Nine Tax Levy Years Ago April 30, 2020 (Unaudited) Percentage Percentage of Total City of Total City Taxable Taxable Assessed Assessed Taxpayer Rank Value Rank Value Wrigley Manufacturing Co., LLC $ 4,662,792 1 0.84% $ 3,860,000 7 0.72% Yorkville Marketplace LLC 4,089,620 2 0.74% 4,917,260 4 0.91% Menard, Inc 3,215,692 3 0.58% 9,778,273 1 1.81% Boombah Properties LLC 3,166,624 4 0.57% Yorkville Leased Housing Assoc. 2,779,144 5 0.50% Copley Ventures, Inc. 2,596,666 6 0.47% 8,581,800 2 1.59% York Meadows LLC 2,286,011 7 0.41% Rainy Properties LLC 2,201,242 8 0.40% Kendall Holdings LLC 2,009,507 9 0.36% Target Corporation 1,900,000 10 0.34% 4,827,150 5 0.90% Cannonball LLC 5,627,929 3 1.04% Few Acquisitions LLC 3,877,880 6 0.72% Cest La Vie Inc.2,552,297 8 0.47% Home Depot USA Inc.2,496,000 9 0.46% Quality Properties Asset Mgmt Co.2,458,279 10 0.46% Prime Yorkville LLC 2,457,540 11 0.46% 28,907,298 5.22% 51,434,408 9.54% Data Source: Office of the County Clerk Assessed Assessed Value Value 2019 Tax Levy 2010 Tax Levy Taxable Taxable 161 UNITED CITY OF YORKVILLE, ILLINOIS Direct and Overlapping Property Tax Rates - Last Ten Tax Levy Years April 30, 2020 (Unaudited) 2010 2011 2012 City Direct Rates Corporate 0.1472 0.2108 0.2354 Bonds and Interest 0.4105 0.1477 0.1097 IMRF 0.0804 0.0918 0.1016 Police Protection 0.0620 0.0714 0.0790 Police Pension 0.0670 0.0900 0.1229 Audit 0.0098 0.0082 0.0068 Liability Insurance 0.0615 0.0082 0.0090 Social Security 0.0546 0.0612 0.0677 School Crossing Guard 0.0044 0.0051 0.0056 Unemployment Insurance 0.0045 0.0102 0.0113 Total Direct Rates 0.9019 0.7046 0.7490 Overlapping Rates Kendall County 0.6396 0.6999 0.7446 Kendall County Forest Preserve 0.1041 0.1205 0.1495 Bristol Township 0.3246 0.3693 0.3934 Bristol - Kendall Fire District 0.6734 0.7176 0.7356 Yorkville - Bristol Sanitary District - - - Yorkville Community Unit School District #115 5.2767 5.9101 6.7561 Waubonsee Community College District #516 0.4115 0.4702 0.5306 Yorkville Public Library 0.2589 0.3042 0.3242 Total Direct and Overlapping Rates 8.5907 9.2964 10.3830 Data Source: Office of the County Clerk Notes: (1) Rates are per $100 of Assessed Value. (2) Representative tax rates for other government units are from Bristol Township 162 2013 2014 2015 2016 2017 2018 2019 0.2484 0.2503 0.2380 0.2197 0.2049 0.1931 0.1811 0.0797 0.0397 0.0113 - - - - 0.1071 0.1080 - - - - - 0.0833 0.0840 0.2407 0.1999 0.2003 0.1709 0.1562 0.1493 0.1694 0.1959 0.2117 0.1969 0.2140 0.2223 0.0071 0.0072 0.0069 0.0066 0.0061 0.0057 0.0054 0.0095 0.0096 0.0091 0.0088 0.0082 0.0077 0.0072 0.0714 0.0720 0.0342 0.0329 0.0307 0.0289 0.0271 0.0060 0.0060 - - - 0.0039 0.0036 0.0119 0.0120 - - - - - 0.7738 0.7581 0.7361 0.6795 0.6471 0.6242 0.6029 0.8009 0.8085 0.7909 0.7477 0.7088 0.6728 0.6409 0.1640 0.1826 0.1787 0.1755 0.1752 0.1503 0.1542 0.4239 0.4172 0.3960 0.3408 0.2787 0.2618 0.0952 0.7718 0.8041 0.8077 0.7592 0.7425 0.7300 0.7202 - - - - - - - 7.4081 7.7083 7.8713 7.5634 7.3444 7.1852 7.0338 0.5691 0.5973 0.5885 0.5601 0.5514 0.5413 0.5273 0.3241 0.3299 0.3287 0.3080 0.2994 0.2892 0.2829 11.2357 11.6060 11.6979 11.1342 10.7475 10.4548 10.0574 163 UNITED CITY OF YORKVILLE, ILLINOIS Property Tax Levies and Collections - Last Ten Fiscal Years April 30, 2020 (Unaudited) Tax Fiscal Levy Percentage Percentage Year Year of Levy of Levy 2011 2009 $2,529,057 $2,521,570 99.70%- $ 2,521,570 99.70% 2012 2010* 4,862,185 4,849,681 99.74%- 4,849,681 99.74% 2013 2011* 3,452,742 3,435,616 99.50%- 3,435,616 99.50% 2014 2012* 3,318,990 3,193,672 96.22%- 3,193,672 96.22% 2015 2013* 3,250,204 3,234,448 99.52%- 3,234,448 99.52% 2016 2014* 3,159,892 3,146,278 99.57%- 3,146,278 99.57% 2017 2015* 3,101,185 3,071,484 99.04%- 3,071,484 99.04% 2018 2016 3,101,322 3,093,892 99.76%- 3,093,892 99.76% 2019 2017 3,278,303 3,278,303 100.00%- 3,278,303 100.00% 2020 2018 3,363,124 3,363,124 100.00%- 3,363,124 100.00% Data Source: Office of the County Treasurer *** Information for collections in subsequent years is unavailable. Note: Property in the City is reassessed each year. Property is assessed at 33% of actual value. ** Includes property taxes collected in the current year that may be attributable to prior years. These collections, if any, are immaterial as 99% or greater of the current year's tax levy has historically been collected during the respective fiscal year.Additionally,information to associate any non-current tax collections to a specific tax levy is not readily available. Taxes Collected within the Collections Levied for Fiscal Year of the Levy in Total Collections to Date ** Subsequent Year Amount Years***Amount the Fiscal * The 2010, 2011, 2012, 2013, 2014 and 2015 tax levy extended amounts include bonds and interest in the amount of $2,212,770, $723,689, $486,150, $334,816, $165,564 & $47,525,respectively,that were previously abated. 164 UNITED CITY OF YORKVILLE, ILLINOIS Estimate of Taxable Sales by Category - Last Ten Calendar Years April 30, 2020 (Unaudited) 2010 2011 2012 General Merchandise*$ 508,825 555,129 571,210 Food 258,675 262,556 259,509 Drinking and Eating Places 248,772 268,418 279,649 Apparel*58,032 68,320 85,797 Furniture & H.H. & Radio 21,282 - 7,727 Lumber, Building Hardware 359,245 352,669 362,987 Automobile and Filling Stations 187,309 194,135 178,282 Drugs and Miscellaneous Retail 562,570 603,718 582,001 Agriculture and All Others 53,410 58,065 64,558 Manufacturers 323,334 191,287 78,346 Total 2,581,454 2,554,297 2,470,066 City Direct Sales Tax Rate 1.00% 1.00% 1.00% Data Source: Illinois Department of Revenue - Local Tax Allocation Division Data available for calendar year only. * Data by category is not available from the State of Illinois for categories with less than four taxpayers. However, they are included in the totals. Per the State of Illinois, there must not have been four taxpayers during the year 2011. 165 2013 2014 2015 2016 2017 2018 2019 594,685 593,361 608,996 597,618 581,090 596,620 565,194 266,937 289,897 385,034 377,825 417,028 452,298 485,658 293,131 299,300 332,752 376,762 401,725 413,204 429,128 88,739 87,834 95,975 99,354 94,459 99,121 49,305 3,370 2,710 2,597 2,373 1,590 1,902 1,150 413,711 446,440 470,357 510,521 539,760 558,358 592,844 156,091 146,062 160,717 188,830 187,127 220,232 251,785 597,615 566,665 362,225 506,123 487,129 484,825 527,795 89,359 161,114 232,923 135,378 213,964 219,283 239,758 89,239 90,998 102,011 116,723 36,167 30,503 30,270 2,592,877 2,684,381 2,753,587 2,911,507 2,960,039 3,076,346 3,172,887 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 166 UNITED CITY OF YORKVILLE, ILLINOIS Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years April 30, 2020 (Unaudited) Local City County Total Fiscal State Sales Tax Non-Home Rule County Public Safety Sales Tax Year Sales Tax to City Sales Tax* Sales Tax Property Rate 2011 5.00% 1.00% 0.00% 0.25% 1.00% 7.25% 2012 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2013 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2014 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2015 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2016 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2017 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2018 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2019 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2020 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% Data Source: Illinois Department of Revenue *Non-Home Rule Sales Tax was implemented on January 1, 2012. The above tax rates are for General Merchandise. 167 UNITED CITY OF YORKVILLE, ILLINOIS Ratios of Outstanding Debt by Type - Last Ten Fiscal Years April 30, 2020 (Unaudited) Fiscal Year 2011 $ 14,715,000 $ 190,000 $ 1,001,079 $ 1,890 $ 18,605,000 2012 13,925,000 95,000 847,825 1,890 18,175,000 2013 13,025,000 - 855,601 1,890 17,905,000 2014 12,520,000 - 940,341 1,890 16,855,000 2015 16,120,000 - 901,907 1,890 15,700,000 2016 15,325,990 - 938,210 1,890 18,555,000 2017 14,252,531 - 820,482 1,890 20,613,544 2018 13,138,403 - 1,500,822 1,890 18,605,065 2019 11,967,952 - 1,170,850 1,890 16,503,368 2020 10,718,207 - 926,655 1,890 13,685,179 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics for personal income and population data. Debt Obligation and Alternative Notes General Revenue Source Commitments Alternative Obligation and Payable Other Revenue Source Governmental Activities Bonds Certificates Bonds General 168 Percentage of Personal Income (1) $ 9,064,112 $ 2,483,882 $ 2,296,958 $48,357,921 11.43%$2,858 8,460,000 2,275,320 2,065,958 45,845,993 10.30% 2,655 7,465,000 2,060,997 1,952,534 43,266,022 9.25% 2,470 6,680,000 1,880,084 1,919,909 40,797,224 8.70% 2,291 5,865,000 1,694,504 1,942,898 42,226,199 8.72% 2,325 5,220,000 1,504,138 2,000,619 43,545,847 8.38% 2,360 1,230,000 1,308,862 2,061,951 40,289,260 7.61% 2,139 1,010,000 1,108,550 2,126,965 37,491,695 6.95% 1,971 580,000 903,070 2,194,902 33,322,032 5.82% 1,656 445,000 745,816 2,272,473 28,795,220 4.83% 1,397 Total Loans IEPA Per Capita (1) Debt Primary GovernmentCertificatesCommitmentsPayable Business-Type Activities Other 169 April 30, 2020 (Unaudited) Percentage of Total Taxable Assessed Fiscal Value of Year Property (1) 2011 $33,320,000 $- $33,320,000 6.18%$1,969 2012 32,100,000 57,844 32,042,156 6.54%1,856 2013 30,930,000 - 30,930,000 6.98%1,766 2014 29,375,000 - 29,375,000 6.99%1,650 2015 31,820,000 - 31,820,000 7.63%1,752 2016 33,880,990 - 33,880,990 8.04%1,836 2017 34,866,075 - 34,866,075 7.64%1,851 2018 31,743,468 - 31,743,468 6.49%1,669 2019 28,471,320 - 28,471,320 5.48%1,415 2020 24,403,386 - 24,403,386 4.41%1,184 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Assessed Value and Actual Value of Taxable Property for property value data. (2) See the Schedule of Demographic and Economic Statistics for personal income and population data. UNITED CITY OF YORKVILLE, ILLINOIS Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years General Obligation and Alternative Bonds Total Per Capita (2) Less: Amounts Debt Service Available in Revenue Source 170 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Direct and Overlapping Governmental Activities Debt (2) Percentage of (3) Debt (1) Applicable Governmental Unit to City * United City of Yorkville $ 11,646,752 100.000% $ 11,646,752 Overlapping Debt County of Kendall (4)23,805,000 16.12%3,837,366 Forest Preserve District of Kendall County 35,860,000 16.12%5,780,632 Yorkville Community Unit School District #115 56,558,314 59.45%33,623,918 Waubonsee Community College District #516 46,305,000 5.42%2,509,731 Plano Community Unit School District #88 34,274,877 0.37%126,817 Newark Community Consolidated School District #66 980,000 0.44%4,312 Total Overlapping Debt 197,783,191 45,882,776 Total Direct and Overlapping Debt 209,429,943 57,529,528 Data Source: Kendall County Tax Extension Department * Determined by ratio of assessed valuation of property subject to taxation in the City to valuation of property subject to taxation in overlapping unit. Notes: (1) As of May 28, 2020. (2) Percentages are based on 2019 EAV's, the latest available. (3) The United City of Yorkville has $70,037,000 in outstanding non-committal debt which is expected to be paid from sources other than City revenues. (4) Includes Public Building Commission. Share of Gross Debt Debt April 30, 2020 (Unaudited) City's 171 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Legal Debt Margin - Last Ten Fiscal Years 2011 2012 2013 2014 Legal Debt Limit $46,494,682 42,271,572 38,219,342 36,228,651 Total Net Debt Applicable to Limit 17,529,112 24,860,000 22,945,000 19,290,000 Legal Debt Margin 28,965,570 17,411,572 15,274,342 16,938,651 Total Net Debt Applicable to the Limit as a Percentage of Debt Limit 37.70% 58.81% 60.04% 53.25% April 30, 2020 (Unaudited) 172 2015 2016 2017 2018 2019 2020 35,951,450 36,339,051 39,367,310 42,200,517 44,789,927 47,746,232 14,855,000 13,420,000 6,835,000 6,045,000 5,000,000 4,230,000 21,096,450 22,919,051 32,532,310 36,155,517 39,789,927 43,516,232 41.32% 36.93% 17.36% 14.32%11.16%8.86% Assessed Value $553,579,496 Bonded Debt Limit - 8.625% of Assessed Value 47,746,232 Amount of Debt Applicable to Limit 4,230,000 Legal Debt Margin 43,516,232 Legal Debt Margin Calculation for Fiscal Year 2020 173 Governmental Activities Fiscal Year Coverage 2011 $ 234,718 $ 873,999 $ 425,971 $ 2,569,233 $ 4,103,921 $ 425,000 $ 283,604 5.79 2012 586,590 - 417,416 2,552,483 3,556,489 440,000 267,104 5.03 2013 364,742 - 402,932 2,490,503 3,258,177 460,000 249,609 4.59 2014 315,790 - - 2,586,460 2,902,250 400,000 230,917 4.60 2015 327,984 418,509 - 2,704,651 3,451,144 225,000 56,789 12.25 2016 164,852 393,680 - 2,778,116 3,336,648 255,000 53,550 10.81 2017 215,360 359,947 - 2,940,976 3,516,283 270,000 50,150 10.98 2018 198,294 334,595 - 3,002,133 3,535,022 275,000 44,750 11.06 2019 198,918 329,742 - 3,070,663 3,599,323 285,000 39,250 11.10 2020 279,643 971,440 - 3,222,256 4,473,339 290,000 34,025 13.81 Notes: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. Series 2014, 2014A and 2015A Bonds are payable from revenues from Sales Taxes and incremental taxes, if any, from the Countryside TIF. Series 2014B Bonds are payable from Utility Taxes. Utility Fuel Sales UNITED CITY OF YORKVILLE, ILLINOIS Pledged-Revenue Coverage - Last Ten Fiscal Years Property/Municipal Debt Service Motor Property Municipal Net Available April 30, 2020 (Unaudited) Incremental Tax Tax Tax Principal InterestTaxRevenue 174 Business-Type Activities Fiscal Year Coverage 2011 $4,020,017 $1,895,466 $1,315,321 $- $3,439,872 $250,000 $804,306 $3.26 2012 5,891,708 2,776,270 1,444,426 410,327 4,559,864 260,000 793,668 4.33 2013 4,432,710 2,895,830 1,587,324 1,919,423 3,124,204 270,000 769,100 3.01 2014 3,379,454 1,695,780 1,613,102 1,986,566 5,283,342 1,050,000 759,986 2.92 2015 3,646,020 1,929,555 1,735,422 2,078,061 5,529,948 1,175,000 704,410 2.94 2016 4,493,694 2,386,468 1,715,155 2,126,851 5,949,232 1,245,000 624,002 3.18 2017 4,364,434 2,366,493 1,602,410 2,259,787 5,860,138 1,290,000 592,364 3.11 2018 5,642,966 2,570,417 1,640,291 2,325,623 7,038,463 1,878,991 831,200 2.60 2019 5,571,153 2,331,257 1,966,699 2,358,568 7,565,163 1,982,668 719,080 2.80 2020 5,500,876 2,568,687 1,870,977 2,413,689 7,216,855 2,730,483 602,768 2.17 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. Water and Sewer revenues exclude capital contributions and developer donations. Operating expenses do not include depreciation or amortization expenses. UNITED CITY OF YORKVILLE, ILLINOIS Pledged-Revenue Coverage - Last Ten Fiscal Years Principal Interest Less: Debt Service Net Available Revenue Expenses Rule Tax Non-Home Sales Tax State Income April 30, 2020 (Unaudited) Sewer Revenues Water and Operating 175 School Calendar Population Median Enrollment Unemployment Year (1)Age (1)(2)Rate (3) 2010 16,921 $423,231,547 $44,691 32.4 5,283 6.40% 2011 17,266 445,027,116 46,877 33.5 5,426 5.90% 2012 17,518 467,491,704 49,110 32.9 5,474 5.20% 2013 17,804 468,864,947 49,123 31.1 5,630 8.20% 2014 18,161 484,322,292 50,690 31.6 5,786 6.40% 2015 18,451 519,692,602 54,516 31.6 5,801 4.80% 2016 18,833 529,121,652 55,621 32.3 5,980 5.20% 2017 19,022 539,704,085 56,733 32.3 6,026 4.50% 2018 20,119 572,600,072 59,927 33.7 6,233 3.50% 2019 20,613 596,775,174 62,729 33.7 6,319 3.40% Data Source: (1) U.S. Census Buerau (2) Data provided by School District Administrative Offices (3) Illinois Department of Employment Security, Economic Information and Analysis (4) U.S. Bureau of Economic Analysis: Chicago-Naperville-Elgin Metropolitan Statistical Area Income (4) UNITED CITY OF YORKVILLE, ILLINOIS Demographic and Economic Statistics - Last Ten Calendar Years Personal Income (4) Per Capita Personal April 30, 2020 (Unaudited) 176 UNITED CITY OF YORKVILLE, ILLINOIS Principal Employers - Current Calendar Year and Nine Calendar Years Ago Percentage Percentage of Total of Total City City Employer Rank Employment Rank Employment Wrigley Manufacturing Co.550 1 2.67%335 2 1.98% Raging Waves (Seasonal)300 2 1.46%450 1 2.66% Super Target 225 3 1.09%180 3 1.06% Jewel/Osco 150 4 0.73%130 5 0.77% Menards Mega Store 130 5 0.63%140 4 0.83% Newlywed Foods 120 6 0.58%130 5 0.77% Home Depot 110 7 0.53%85 8 0.50% Boombah, Inc 105 8 0.51% Kohl's 100 9 0.49%115 6 0.68% Hillside Health Care Center 90 10 0.44%90 7 0.53% Wheatland Title 65 9 0.38% Probuild 65 9 0.38% 1,880 9.12%1,785 10.55% Data Source: City Records and Illinois Manufacturers Directory. April 30, 2020 (Unaudited) Employees Employees 2019 Calendar Year 2010 Calendar Year 177 UNITED CITY OF YORKVILLE, ILLINOIS Full-Time and Part-Time Government Employees by Function - Last Ten Fiscal Years 2011 2012 2013 Full Time General Government Administration 4.0 4.0 4.0 Finance 4.0 4.0 4.0 Engineering 3.0 - - Community Development 3.0 2.0 3.0 Public Safety Police Officers 25.0 25.0 26.0 Civilians 3.0 3.0 2.0 Public Works Streets 5.0 5.0 5.3 Water 6.0 5.5 5.3 Sewer 3.0 3.5 3.3 Parks & Recreation Parks 8.0 8.0 8.5 Recreation 4.0 4.0 5.5 Library 5.0 5.0 5.0 Part Time General Government Administration - - 1.0 Community Development 1.0 1.0 2.0 Public Safety Police Officers 3.0 5.0 6.0 Civilians 6.0 7.0 9.0 Public Works Streets - - - Water - - - Sewer - - - Parks & Recreation Parks 2.0 3.0 4.0 Recreation 40.0 40.0 16.0 Library 30.0 30.0 26.0 Total 155.0 155.0 135.9 Data Source: City Human Resource Department April 30, 2020 (Unaudited) 178 2014 2015 2016 2017 2018 2019 2020 4.0 4.0 4.0 4.0 5.5 5.5 5.5 4.0 4.0 4.0 4.0 4.0 4.0 4.0 - - - - - - - 4.0 4.0 4.0 4.0 5.0 6.0 6.0 28.0 29.0 29.0 29.0 30.0 27.0 31.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 4.3 5.8 3.3 3.3 3.3 3.3 3.3 2.3 3.8 8.5 8.5 6.5 7.5 7.5 8.5 7.5 4.5 5.5 5.5 5.5 6.0 6.0 6.0 5.0 4.0 4.0 4.0 4.0 5.0 5.0 1.0 - 1.0 1.0 - - - 1.0 1.0 1.0 3.0 2.0 - - 5.0 6.0 5.0 5.0 4.0 3.0 3.0 10.0 9.0 9.0 8.0 9.0 8.0 10.0 - 1.0 1.0 1.0 3.0 - 3.0 - 2.0 2.0 1.0 - - 1.0 - - - - - - 1.0 4.0 7.0 7.0 7.0 7.0 6.0 6.0 3.0 23.0 32.0 35.0 33.0 33.0 48.0 25.0 31.0 27.0 28.0 24.0 23.0 32.0 123.9 155.9 159.0 163.9 160.9 150.0 187.0 179 UNITED CITY OF YORKVILLE, ILLINOIS Operating Indicators by Function/Program - Last Ten Fiscal Years 2011 2012 2013 2014 Police Arrests Made 531 700 547 390 Parking Violations 918 1,501 846 628 Traffic Violations 3,729 4,338 4,287 1,097 Reports Taken 2,236 1,815 1,813 1,840 Calls for Service 12,170 13,311 11,860 11,633 Community Development Permits Issued 570 566 593 576 Public Works Street Resurfacing (Miles)- - - 1.69 Snow and Ice Control (Tons of Salt)1,900 1,986 1,081 1,349 Pothole Repairs (Tons of Asphalt)227 286 336 252 Water Number of Accounts 6,051 5,947 6,189 6,135 Total Annual Consumption (Cubic Feet) 62,574,451 59,828,300 66,401,150 62,743,823 Average Daily Consumption (Cubic Feet) 171,437 163,913 181,921 171,901 *Police information is presented on a calendar year basis. Operating indicators for 2020 are thru May. Data Source: Various City Departments April 30, 2020 (Unaudited) 180 2015 2016 2017 2018 2019 2020 503 466 602 619 665 321 * 515 655 426 274 170 50 * 987 1,252 881 1,022 604 272 * 1,788 1,911 1,916 2,045 2,022 759 * 12,458 13,727 11,953 12,047 13,043 4,242 * 577 681 871 1,003 980 2,247 0.65 2.12 6.01 7.51 4.39 3.05 1,509 1,490 1,285 1,748 1,730 1,130 442 610 511 218 212 202 6,361 6,465 6,644 6,805 7,038 7,265 56,658,370 58,570,769 64,208,149 68,062,433 68,173,114 64,641,961 155,228 160,468 175,913 186,472 186,776 177,101 181 UNITED CITY OF YORKVILLE, ILLINOIS Capital Asset Statistics by Function/Program - Last Ten Fiscal Years 2011 2012 2013 Public Safety Police Stations 1 1 1 Patrol Units 24 19 20 Public Works Streets (Miles)60 61 82 Traffic Signals 26 26 26 Storm Sewers (Miles)70 73 80 Water Water Mains (Miles)60 62 67 Fire Hydrants 1,207 1,239 1,327 Sewer Sanitary Sewers (Miles)54.25 55.48 59.29 Lift Stations 7 7 7 Data Source: Various City Departments N/A - Not Available April 30, 2020 (Unaudited) 182 2014 2015 2016 2017 2018 2019 2020 1 1 1 1 1 1 1 20 22 20 20 22 21 20 83 84 88 90 95 95 138 26 26 26 26 26 26 26 83 83 90 96 106 106 136 68 68 72 77 85 85 134 1,349 1,349 1,415 1,515 1,645 1,647 1,929 60.39 60.39 63.82 67.92 73.73 73.79 115.00 7 7 7 7 7 7 7 183 UNITED CITY OF YORKVILLE, ILLINOIS New Permits and Construction Values - Last Ten Fiscal Years Fiscal Permits Permits Permits Permits Year Issued Issued Issued Issued 2011 6 $ 4,742,704 43 $ 6,285,744 - $- 49 $ 11,028,448 2012 7 1,016,600 69 10,318,804 - - 76 11,335,404 2013 9 3,149,000 83 12,287,740 - - 92 15,436,740 2014 11 3,215,000 73 11,451,799 - - 84 14,666,799 2015 10 38,279,500 72 13,063,555 - - 82 51,343,055 2016 6 1,060,000 98 16,451,049 - - 104 17,511,049 2017 6 2,361,795 159 28,818,289 - - 165 31,180,084 2018 10 25,292,000 165 28,598,202 48 2,640,000 223 56,530,202 2019 8 3,626,350 217 34,439,272 5 324,254 230 38,389,876 2020 11 3,992,100 139 20,410,448 34 3,813,608 184 28,216,156 Data Source: City Records Residential Construction Multi-Family Total April 30, 2020 (Unaudited) Commercial Construction Residential Construction Single-Family Construction Value Construction Value Construction Value Construction Value 184 UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT LETTER FOR THE FISCAL YEAR ENDED APRIL 30, 2020 October 8, 2020 The Honorable City Mayor Members of the City Council United City of Yorkville, Illinois In planning and performing our audit of the financial statements of the United City of Yorkville (City), Illinois, for the year ended April 30, 2020, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. We do not intend to imply that our audit failed to disclose commendable aspects of your system and structure. For your consideration we herein submit our comments and suggestions which are designed to assist in effecting improvements in internal controls and procedures. Those less significant matters, if any, which arose during the course of the audit, were reviewed with management as the audit fieldwork progressed. The accompanying comments and recommendations are intended solely for the information and use of the Finance Committee, City Council, management, and others within the United City of Yorkville, Illinois. We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various City personnel. We would be pleased to discuss our comments and suggestions in further detail with you at your convenience, to perform any additional study of these matters, or to review the procedures necessary to bring about desirable changes. We commend the finance department for the well-prepared audit package and we appreciate the courtesy and assistance given to us by the entire City staff. Lauterbach & Amen, LLP LAUTERBACH & AMEN, LLP PRIOR RECOMMENDATION 1. FUNDS WITH DEFICIT FUND BALANCE Comment Previously and during the current year-end audit procedures, we noted funds with deficit fund balance. See the following deficit fund balances at April 30, 2020 and April 30, 2019: Fund 4/30/2019 Sunflower Special Service Area $(16,200)(22,626) Countryside TIF (1,141,784)(422,459) Downtown TIF (1,237,549)(1,024,518) Downtown TIF II (73,799)(2,736) 4/30/2020 Recommendation We recommended the City investigate the causes of the various deicits and adopt appropriate future funding measures. Management Response Management is aware of the negative equity position of the Countryside TIF, Downtown and Downtown II TIF Funds, and believes that over time the development within the TIF districts will yield sufficient property tax increment to meet debt service requirements and eliminate the fund’s negative equity. The deficit in the Sunflower Special Service Area Fund is due to one-time expenditures relating to the naturalization of three detention basins within the SSA. This project will be paid back with SSA property tax proceeds over the next five years. Status As of April 30, 2020, this comment has not been implemented and will be repeated in the future. United City of YorkvilleAudit Overview – Fiscal Year 2020City CouncilOctober 27, 2020 Another award9thtime Certificate of Achievement for Excellence in Financial Reporting Award by the Government Finance Officers Associationof the US and Canada in FY 19 General FundFund Balance History-1012345678Millions% Fund Balance 41% 28% 37% 42% 43% 43% 47%% Fund Balance - Adjusted 36% 24% 32% 38% 40% 34% 32% General Fund Budget Surplus(Deficit)($3)($2)($1)$0$1$2$3$4MillionsFund Close Out Transfers Revenue Line-Item Budgeted Amount Actual AmountProperty Tax $3,225,250 $3,231,926Sales Tax (local) $3,151,800 $3,222,256Sales Tax (non-home rule) $2,432,700 $2,413,689Utility Tax $960,000 $971,440Income Tax $1,916,366 $1,870,977Use Tax $602,966 $665,636Hotel Tax $80,000 $80,302Video Gaming Tax $140,000 $131,292Excise (i.e. Telecom) Tax $321,965 $271,550Cable TV Franchise Tax $290,000 $302,831Revenue performancePage 100 of paper copy (page 116 of pdf copy) Department Budgeted Expenses Actual ExpensesAdministration $964,684 $931,316Finance $533,741 $499,968Police $5,935,224 $5,813,774Community Development $933,186 $816,350PW - Streets & Sanitation $2,320,194 $2,216,434Admin Services $3,516,220 $3,161,179Library Operations $897,132 $834,724Parks $1,151,262 $1,092,527Recreation $1,197,819 $1,126,742Sewer Operations $738,591 $515,146Water Operations $1,990,079 $1,836,100Controlling costsPages 102 of paper copy (page 118 of pdf copy) - General FundPage 110 (126 pdf) - Library / Pages 113-114 (129-130 pdf) - Parks & RecPage 133 (155 pdf) for Sewer / Page 134 (156 pdf) for Water General Fund PerformanceBudgeted Actual VarianceRevenues 16,422,058 16,605,706 183,648Expenditures (14,203,249) (13,439,021) (764,228)Net Transfers (2,533,220) (2,534,448) 1,228Surplus(Deficit) (314,411) 632,237 946,648 Items of NoteFund balance categories and amountsPaper pages 69-70 (pdf pages 82-83)Restricted amount of $204k due to IMRF levy, will be zeroed out in ~1 yearPensions and OPEB(notes & add’l info)Paper page 75-96 (pdf pages 88-110) Illinois Municipal Retirement Fund (IMRF) –pages 89/91-92 (pdf 103/105-106)Total Pension LiabilityIncreased by $1.1MFrom $14.2M to $15.3MNet PositionIncreased by $2.2MFrom $12.0M to $14.2MPercent FundedDec 2017: 99.46%Dec 2018: 84.59%Dec 2019: 92.82%Fiscal Year Actuarial Determined ContributionActual ContributionExcess (Deficit) Covered Payroll Contribution as % of Covered Payroll2016 $311,346 $311,346 - $2,853,781 10.91%2017 308,134 308,134 - 2,898,722 10.63%2018 344,487 344,487 - 3,217,682 10.71%2019 350,666 350,666 - 3,506,685 10.00%2020 365,540 365,540 - 3,665,848 9.97% Police Pension Fund pages 90/93-94 (pdf 104/107-108)Total Pension LiabilityIncreased by $1.4MFrom $22.1M to $23.5MNet PositionIncreased by $0.5MFrom $10.4M to $10.9MPercent FundedApr 2018: 45.55%Apr 2019: 47.07%Apr 2020: 46.17%Fiscal Year Actuarial Determined ContributionActual ContributionExcess (Deficit) Covered Payroll Contribution as % of Covered Payroll2015 $571,437 $624,168 $52,731 $2,220,146 28.11%2016 722,940 722,940 - 2,294,948 31.50%2017 825,413 825,413 - 2,320,642 35.57%2018 966,211 966,211 - 2,543,266 37.99%2019963,361 963,361 - 2,449,210 39.33%20201,111,484 1,111,484 - 2,631,165 42.24% Items of noteLong term debt summary on paper pages 60-68 (pdf pages 73-81)Debt service schedules on paper pages 138-150 (pdf pages 161-173)Developer commitment narratives start on paper page 71 (pdf page 84) Other items of noteStatistical SectionPages 151 -184 (pdf pages 175-208)Historical Trends covering:City financial trendsRevenue & debt capacityDemographic & economic informationOperating information Other items of noteStatistical SectionPaper pages 178-179 (pdf pages 202-203) employee counts83 full-time employees in 202096 full-time employees in 200873 full-time employees in 2005Paper pages 180-184 (pdf pages 204-208) miscellaneous service dataTraffic violationsPermits issuedStreets resurfaced, in milesStreet inventoryNew housing starts per year Management Letter Prior year - Recommendation #1Funds with deficit equityCountryside & Downtown TIF’sOver time development in the TIF Districts should yield sufficient surpluses to eliminate negative equity position.Sunflower Special Service AreasDue to one-time expenditures and will be paid back with SSA property tax proceeds. Upcoming2020 Tax Levy discussionTax levy estimate approvalSeptember 16 Administration CommitteeOctober 27 City Council meetingPublic HearingNovember 10 City Council meetingDiscussion and potential voteNovember 24 or December 8 UpcomingFY 22 Budget rolloutOct-Nov 20 strategic planning discussionsFeb 21 budget finalizedFeb 21 City Council presentationMarch 21 public hearingDiscussion and potential voteMarch 23, 2021 City Council orApril 13, 2021 City Council orApril 27, 2021 City Council Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Consent Agenda #1 Tracking Number Minutes of the Regular City Council – October 13, 2020 City Council – October 27, 2020 Majority Approval Approval of Minutes Lisa Pickering Administration Name Department DRAFT MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, OCTOBER 13, 2020 Mayor Purcell called the meeting to order at 7:01 p.m. and led the Council in the Pledge of Allegiance. Mayor Purcell stated that he has determined that under the Governor’s orders the meeting can be held with electronic attendance for the safety of the council members and the public and to help prevent the spread of the coronavirus. ROLL CALL City Clerk Pickering called the roll. Ward I Koch Present Transier Present Ward II Milschewski Present Plocher Present Ward III Funkhouser Present Frieders Present Ward IV Tarulis Present Peterson Present (electronic attendance) Staff in attendance at city hall: City Administrator Olson, City Clerk Pickering, Chief of Police Jensen, and Attorney Orr. Staff in attendance electronically: Public Works Director Dhuse, Community Development Director Barksdale-Noble, Finance Director Fredrickson, Parks and Recreation Director Evans, Assistant City Administrator Willrett, and EEI Engineer Sanderson. Clerk’s Note: Due to COVID-19, in accordance with Public Act 101-0640 and Gubernatorial Disaster Proclamation issued by Governor Pritzker pursuant to the powers vested in the Governor under the Illinois Emergency Management Act, the United City of Yorkville encouraged social distancing by allowing remote attendance to the City Council meeting. Members of the public were able to attend this meeting in person while practicing social distancing as well as being able to access the meeting remotely via Zoom which allowed for video, audio and telephonic participation. A meeting notice was posted on the city’s website on the agenda, minutes and packets webpage with instructions regarding remote meeting access and a link was included for the public to participate in the meeting remotely: https://us02web.zoom.us/j/81567535281?pwd=MjZ2bTNrNGhWaFErNjlvckM5M1dsUT09. The Zoom meeting ID was 815 6753 5281. QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS None. PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA 1. Minutes of the Regular City Council – September 22, 2020 2. Bill Payments for Approval $ 819,150.42 (vendors) $ 607,221.12 (payroll period ending 9/18/20 and 10/2/20) $ 1,426,371.54 (total) The Minutes of the Regular Meeting of the City Council – October 13, 2020 – Page 2 of 4 Mayor Purcell entertained a motion to approve the consent agenda. So moved by Alderman Milschewski; seconded by Alderman Koch. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye REPORTS MAYOR’S REPORT National Night Out Mayor Purcell commented that the Police Department and Parks and Recreation Department did a tremendous job on the National Night Out event that was held on October 6th. Sewer Department Truck Repair (CC 2020-76) Mayor Purcell entertained a motion to approve the repair of a sewer department truck. So moved by Alderman Transier; seconded by Alderman Milschewski. Mayor Purcell said the repair would cost approximately $27,000.00 and is for a vehicle that was purchased five years ago. Motion approved by a roll call vote. Ayes-8 Nays-0 Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye PUBLIC WORKS COMMITTEE REPORT ITEP Applications (PW 2020-52) ITEP Project Selection Resolution 2020-69 Authorizing Application for the Illinois Transportation Enhancement Program and Execution of all Necessary Documents (Fox Road Shared-Used Path) Resolution 2020-70 Authorizing Application for the Illinois Transportation Enhancement Program and Execution of all Necessary Documents (Vegetation Management – Route 34 Corridor) Alderman Plocher made a motion to authorize staff to submit applications for ITEP grants for the following projects: Fox Road Multi-Use Path from IL-47 to Hoover Forest Preserve and U.S. Route 34 Corridor Vegetation Management; to approve a Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of all Necessary Documents (Fox Road Shared- Used Path); and to approve a Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of all Necessary Documents (Vegetation Management – Route 34 Corridor); seconded by Alderman Milschewski. Discussion took place on the Fox Road shared-use path. It was mentioned that the proposed trail ends at the east side of the White Oak Subdivision where there is an existing sidewalk. It was also mentioned that there was currently a gap in the sidewalk section. It was asked if the project could be expanded so that the existing sidewalk could be replaced with a shared-use path that would be extend all the way to Route 47. Staff commented that they were still looking into the application process, so they were unsure at this time. Discussion also took place on the Route 34 vegetation management. The plan is to put in low grow/no mow vegetation. It was asked if the low grow/no mow could be limited to the islands/medians only and if perennial flowers could also be used in the medians. It was also asked if bluegrass could be planted along the sidewalks/trails instead of the low grow/no mow. Director Dhuse said that staff had looked at putting in the low grow/no mow in the medians as well as the entire right-of-way. He said the low grow/no mow vegetation will grow to about 12 inches tall and then you cut it back to 4 inches tall. It will look like turf grass, but it will not have to be mowed as much as regular grass. Motion approved by a roll call vote. Ayes-8 Nays-0 Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye, Milschewski-aye The Minutes of the Regular Meeting of the City Council – October 13, 2020 – Page 3 of 4 ECONOMIC DEVELOPMENT COMMITTEE REPORT Limited Manufacturing Uses in Residential Districts (EDC 2020-42) Alderman Milschewski said that the Economic Development Committee wanted to discuss this item with the entire City Council in order to get input on this request and provide direction to staff. Director Noble explained that a request was received to amend the city code to allow a gun manufacturer to manufacture guns out of a residential home. This use is currently only allowed in manufacturing districts. This request would allow it as an outright permitted use as a home occupation or would allow it as a special use. The other option is to keep the code as it currently is with gun manufacturing being permitted in the manufacturing district only. She mentioned that due to the nature of a Type 7 Federal Firearms License – the federal license allows the license holder to not only manufacture guns, but also to sell guns as well. Discussion took place that one alderman had received comments from residents after the EDC meeting, and that these residents were not in favor of this use being allowed in residential neighborhoods. Further discussion took place that if the manufacturing is allowed in a residential home, the business owner could also sell guns out of their house as a component of their business. It was asked if there was a way that the city could limit the amount that could be manufactured out of a residence. Attorney Orr said that it would be impractical for staff to monitor how much was being manufactured. Some of the council members indicated that they were not in favor of this type of use being allowed in a residential area and would prefer that this remain only in the manufacturing district. After the discussion ended, Mayor Purcell stated that the code would be left as it currently is with this use being allowed in the manufacturing district only. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT Tax Levy Estimate (ADM 2020-56) Alderman Funkhouser made a motion to approve a tax levy estimate for 2020, to be used for the purposes of conducting a public hearing on the tax levy in the amount of $4,295,704; seconded by Alderman Milschewski. Mayor Purcell said that the city is looking to capture new construction only and not CPI. He said that the total dollar amount of new construction has not been finalized and will not be finalized until after the city council needs to approve the tax levy estimate for the public hearing. He said that last year the city lost out on $13,000 in new construction due to this lag on getting the final numbers. He asked the council if they would like to increase the tax levy estimate by $50,000 to ensure that the city has the ability to capture all of the new construction value and when the city receives the final number on the new construction, that is the amount that the city will capture. The tax levy estimate simply sets the ceiling on what the city can ask for and the city has the ability to lower the amount at a later point. Discussion took place on this request. Administrator Olson confirmed there was enough time for this item to be brought back to the next meeting so that the council would have time to consider this. Alderman Funkhouser made a motion to table this to the October 27, 2020 City Council meeting; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye PARK BOARD No report. PLANNING AND ZONING COMMISSION No report. CITY COUNCIL REPORT No report. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT No report. The Minutes of the Regular Meeting of the City Council – October 13, 2020 – Page 4 of 4 STAFF REPORT No report. MAYOR’S REPORT (cont’d) FY 21 Budget Update (CC 2020-77) Mayor Purcell reported that July sales tax is up five percent from last year. Administrator Olson noted that staff had a correction from last month’s sales tax report. He said that last month staff thought the regular sales tax was up approximately five percent and that the non-home rule sales tax was flat; however, the non-home rule sales tax was actually up eleven percent year-over-year. Collective Bargaining Agreement between the Yorkville Sergeants and the City (CC 2020-78) Mayor Purcell entertained a motion to approve a collective bargaining agreement between the Yorkville Sergeants and the City. So moved by Alderman Funkhouser; seconded by Alderman Koch. Motion approved by a roll call vote. Ayes-8 Nays-0 Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye ADDITIONAL BUSINESS None. CITIZEN COMMENTS None. EXECUTIVE SESSION Mayor Purcell entertained a motion to go into executive session for the following: For litigation, when an action against, affecting, or on behalf of the particular public body has been filed and is pending before a court or administrative tribunal, or when the public body finds that an action is probable or imminent. For the purchase or lease of real property for the use of the public body. So moved by Alderman Milschewski; seconded by Alderman Funkhouser. Motion approved by a roll call vote. Ayes-7 Nays-1 Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-nay, Frieders-aye, Peterson-aye Mayor Purcell announced that no action would be taken after the executive session. The City Council entered executive session at 7:55 p.m. The City Council returned to regular session at 8:41 p.m. ADJOURNMENT Mayor Purcell entertained a motion to adjourn the City Council meeting. So moved by Alderman Koch; seconded by Alderman Peterson. Motion unanimously approved by a viva voce vote. Meeting adjourned at 8:42 p.m. Minutes submitted by: Lisa Pickering, City Clerk, City of Yorkville, Illinois Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Consent Agenda #2 Tracking Number Bills for Payment City Council – October 27, 2020 Majority Approval Amy Simmons Finance Name Department 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL 82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE 84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS 87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS 88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES 25-215PUBLICWORKSCAPITAL 79-795RECREATIONDEPARTMENT 95-XXXESCROWDEPOSITDATE: 10/19/20UNITED CITY OF YORKVILLETIME: 12:28:20MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEMCHECKINVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 131177 KCRKENDALL COUNTY RECORDER'S10/13/203599110/13/20 01 ORDINANCE GRANTING A SIGN90-159-00-00-001167.0002 VARIANCE FOR HILLSIDE** COMMENT **03 REHABILITATION CENTER** COMMENT **04 FILED 2 NEW UTILITY LIENS51-510-54-00-5448134.0005 PLAT OF EASEMENT FOR RAINTREE90-152-00-00-0011101.0006 VILLAGE UNIT 1 LOT 4** COMMENT **INVOICE TOTAL:302.00 *CHECK TOTAL:302.00TOTAL AMOUNT PAID:302.00Page 1 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-A.SIMMONS 09/30/20 01 KENDALL PRINTING-AP & PAYROLL 01-120-56-00-5610 248.90 02 ENVELOPES ** COMMENT ** 03 COMCAST-SEPT 2020 INTERNET & 82-820-54-00-5440 421.02 04 VOICE ** COMMENT ** 05 VERIZON-SEPT 2020 HOT SPOT 79-790-54-00-5440 36.01 06 VERIZON-SEPT 2020 IN CAR UNITS 01-210-54-00-5440 756.25 07 VERIZON-SEPT 2020 CELL PHONES 01-210-54-00-5440 169.48 08 VERIZON-SEPT 2020 CELL PHONES 01-210-54-00-5440 805.03 09 VERIZON-SEPT 2020 CELL PHONES 79-795-54-00-5440 84.74 10 VERIZON-SEPT 2020 CELL PHONES 51-510-54-00-5440 166.73 11 VERIZON-SEPT 2020 CELL PHONES 52-520-54-00-5440 36.01 INVOICE TOTAL: 2,724.17 * 102520-B. WEBER 09/30/20 01 AMAZON-SHIRTS-WEBER 01-410-56-00-5600 117.23 INVOICE TOTAL: 117.23 * 102520-B.OLSEM 09/30/20 01 WAREHOUSE DIRECT-MARKERS, 01-110-56-00-5610 284.81 02 PENS, RULERS, PAPER TOWELS, ** COMMENT ** 03 TOILET TISSUE, ADDRESS LABELS, ** COMMENT ** 04 FILES, FOLDERS, BINDER CLIPS, ** COMMENT ** 05 PAPER CLIPS ** COMMENT ** INVOICE TOTAL: 284.81 * 102520-B.OLSON 09/30/20 01 ICMA-MEMBERSHIP RENEWAL 01-110-54-00-5460 1,398.00 02 ILCMA-MEMBERSHIP RENEWAL 01-110-54-00-5460 421.25 03 ZOOM-SEPT 2020 LICENSING FEES 01-110-54-00-5462 247.22 INVOICE TOTAL: 2,066.47 * 102520-B.PFIZENMAIER 09/30/20 01 AMAZON-CARGO PANTS 01-210-56-00-5600 44.99 02 AMERICAN TIRE#4039-OIL CHANGE 01-210-54-00-5495 48.15 03 AMERICAN TIRE#4038-OIL CHANGE 01-210-54-00-5495 48.20 04 AMERICAN TIRE#4017-COOLANT 01-210-54-00-5495 182.96 05 RESERVOIR REPLACED ** COMMENT ** 06 AMERICAN TIRE#4063-COOLING 01-210-54-00-5495 464.45 07 FAN ASSEMBLY REPLACED ** COMMENT ** 08 AMERICAN TIRE#4062-FRONT 01-210-54-00-5495 503.53 09 BRAKE PADS AND ROTORS REPLACED ** COMMENT ** 10 AMERICAN TIRE#3978-FRONT 01-210-54-00-5495 736.08 11 BRAKE PADS AND ROTORS REPLACED ** COMMENT ** 12 AMERICAN TIRE#4093-NEW 01-210-54-00-5495 238.31 13 BATTERY AND BATTERY TERMINAL ** COMMENT ** 14 AMERICAN TIRE#4080-AC AIR 01-210-54-00-5495 937.44 15 COMPRESSOR KIT REPLACED ** COMMENT ** 16 AMAZON-TACTICAL PANTS 01-210-56-00-5600 44.99 17 TARGET-BINDERS 01-210-56-00-5610 59.29Page 2 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-B.PFIZENMAIER 09/30/20 18 WRIST BAND.COM-DEBOSSED WRIST 01-210-56-00-5650 166.00 19 BANDS ** COMMENT ** 20 MOTIVATORS PROMO 01-210-56-00-5650 455.49 21 PRODUCTS-STADIUM CUPS ** COMMENT ** 22 UA.COM-5 SHIRTS-BEHR 01-210-56-00-5600 152.97 INVOICE TOTAL: 4,082.85 * 102520-C.PARKER 09/30/20 01 AMAZON-DISINFECTANT CLEANER 79-795-56-00-5620 3,950.00 02 AMAZON-DISINFECTANT SPRAY 79-795-56-00-5620 17,183.84 03 PENN CARE-GLOVES 01-220-56-00-5620 405.00 04 PENN CARE-GLOVES 79-790-56-00-5620 1,080.00 05 PENN CARE-GLOVES 79-795-56-00-5620 1,215.00 06 PENN CARE-GLOVES 01-110-56-00-5610 254.45 07 PENN CARE-GLOVES 01-120-56-00-5610 254.45 08 PENN CARE-GLOVES 01-220-56-00-5620 1,005.60 09 PENN CARE-GLOVES 01-110-56-00-5610 135.00 10 PENN CARE-GLOVES 01-120-56-00-5610 135.00 11 PENN CARE-GLOVES 79-795-56-00-5620 135.00 12 PENN CARE-GLOVES 79-795-56-00-5620 814.25 INVOICE TOTAL: 26,567.59 * 102520-D. BROWN 09/30/20 01 RJ KECK-SWING CHECK VALVE, 51-510-56-00-5638 167.81 02 PVC UNION, COUPLING, HOSE ** COMMENT ** INVOICE TOTAL: 167.81 * 102520-D. HENNE 09/30/20 01 RUAL KING-MULCH 01-410-56-00-5620 194.85 INVOICE TOTAL: 194.85 * 102520-E. DHUSE 09/30/20 01 NAPA # 264445-BULB 01-410-56-00-5628 10.58 02 NAPA # 264880-FILTERS 01-410-56-00-5628 57.41 03 NAPA # 264892-FUEL TANK STRAP 51-510-56-00-5628 104.99 04 NAPA # 265306-OIL FILTER, OIL 01-410-56-00-5628 11.37 05 AMERICAN TIRE #4120-BRAKE 01-410-54-00-5490 2,679.33 06 REPAIR ** COMMENT ** 07 NAPA # 265700-BATTERY 01-410-56-00-5628 125.00 INVOICE TOTAL: 2,988.68 * 102520-E. WILLRETT 09/30/20 01 ELEMENT FOUR-SEPT 2020 01-640-54-00-5450 486.18 02 OFFSITE BACKUPS ** COMMENT ** 03 AMAZON-DUAL MONITOR STAND 01-110-56-00-5610 54.89 04 CDW-G-CISCO DIRECT 01-640-54-00-5450 1,759.20 05 US POSTAL-PRIORITY SHIPPING 01-110-54-00-5452 20.74 INVOICE TOTAL: 2,321.01 * 102520-E.TOPPER 09/30/20 01 AMAZON-PAPER BAGS 82-820-56-00-5610 4.28Page 3 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-E.TOPPER 09/30/20 02 AMAZON-WINDEX 82-820-56-00-5621 41.58 03 AMAZON-FILE FOLDERS 82-820-56-00-5610 56.40 04 AMAZON-FACE MASKS, MARKERS, 82-820-56-00-5610 384.04 05 TAPE ** COMMENT ** 06 AMAZON PRIME MONTHLY FEE 82-820-54-00-5460 12.99 07 AMAZON-PIPE CLEANERS, INK 82-820-56-00-5610 84.77 08 CARTRIDGES ** COMMENT ** 09 CONSTANT CONTACT-ANNUAL 82-000-24-00-2480 588.00 10 SUBSCRIPTION RENEWAL ** COMMENT ** 11 AMAZON-WINDEX 82-820-56-00-5621 7.11 12 AMAZON-REPORT COVERS, BINDERS 82-820-56-00-5610 57.02 INVOICE TOTAL: 1,236.19 * 102520-J. BAUER 09/30/20 01 GERBER-BACK WINDOW REPLACEMENT 51-510-54-00-5490 413.00 02 FARM & FLEET-WORK BOOTS-BAUER 51-510-56-00-5600 195.99 03 FARM & FLEET-SWEATSHIRTS-BAUER 51-510-56-00-5600 36.47 INVOICE TOTAL: 645.46 * 102520-J. ENGBERG 09/30/20 01 ADOBE-CREATIVE CLOUD MONTHLY 01-220-54-00-5462 52.99 02 FEE ** COMMENT ** INVOICE TOTAL: 52.99 * 102520-J. JACKSON 09/30/20 01 IL505-CDL LICENSE-JACKSON 52-520-54-00-5462 51.13 INVOICE TOTAL: 51.13 * 102520-J.DYON 09/30/20 01 SAMS CLUB-INK CARTRIDGES, 01-120-56-00-5610 30.55 02 WIRELESS KEY BOARD ** COMMENT ** 03 SAMS CLUB-INK CARTRIDGES, 51-510-56-00-5620 46.10 04 WIRELESS KEY BOARD ** COMMENT ** 05 SAMS CLUB-INK CARTRIDGES, 52-520-56-00-5610 13.31 06 WIRELESS KEY BOARD ** COMMENT ** INVOICE TOTAL: 89.96 * 102520-J.GALAUNER 09/30/20 01 AMAZON-REFEREE JERSEYS 79-795-56-00-5606 37.98 02 SPIRIT-HALLOWEEN DECOR 79-795-56-00-5606 403.83 03 GOOD WILL-SCARECROW WALK 79-795-56-00-5606 15.97 04 MATERIALS ** COMMENT ** 05 AMAZON-CAPTAIN MARVEL COSTUME 79-795-56-00-5606 33.12 06 TARGET-SCARECROW WALK 79-795-56-00-5606 55.16 07 MATERIALS ** COMMENT ** 08 RURAL KING-SCARECROW WALK 79-795-56-00-5606 20.97 09 MATERIALS ** COMMENT ** INVOICE TOTAL: 567.03 * 102520-K. BARKSDALE- 09/30/20 01 KONE-ELEVATOR MAINTENANCE 23-216-54-00-5446 160.50Page 4 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-K. BARKSDALE- 09/30/20 02 WAREHOUSE-FILE FOLDERS 01-220-56-00-5610 105.52 03 APA-VIRTUAL CONFERENCE 01-220-54-00-5412 127.38 04 REGISTRATION-BARKSDALE ** COMMENT ** INVOICE TOTAL: 393.40 * 102520-K. GREGORY 09/30/20 01 MINER # 100779-OCT 2020 01-410-54-00-5462 366.85 02 MANAGED SERVICES RADIO ** COMMENT ** 03 MINER # 100779-OCT 2020 51-510-54-00-5462 430.65 04 MINER # 100779-OCT 2020 52-520-54-00-5462 287.10 05 MINER # 100779-OCT 2020 79-790-54-00-5462 510.40 06 ARAMARK # 1592361034-MATS 52-520-54-00-5485 56.68 07 ARAMARK #1592377563-MATS 51-510-54-00-5485 56.68 08 ARAMARK # 610000002172-MATS 01-410-54-00-5485 57.01 09 GROUND EFFECTS # 443433-GRASS 01-410-56-00-5620 145.78 10 WAREHOUSE-CALCULATOR 01-110-56-00-5610 58.00 11 ARNESON # 298753-AUG 2020 01-410-56-00-5695 90.55 12 DISEL ** COMMENT ** 13 ARNESON # 298753-AUG 2020 51-510-56-00-5695 90.55 14 ARNESON # 298753-AUG 2020 52-520-56-00-5695 90.54 15 ARNESON # 298781-AUG 2020 GAS 01-410-56-00-5695 156.90 16 ARNESON # 298781-AUG 2020 GAS 51-510-56-00-5695 156.90 17 ARNESON # 298781-AUG 2020 GAS 52-520-56-00-5695 156.91 18 ARNESON # 298782-AUG 2020 GAS 79-790-56-00-5695 252.43 19 SMITHEREEN # 2285424-SEPT 23-216-54-00-5446 88.00 20 2020 PEST CONTROL ** COMMENT ** 21 ARNESON # 298128-AUG 2020 GAS 01-410-56-00-5695 120.55 22 ARNESON # 298128-AUG 2020 GAS 51-510-56-00-5695 120.55 23 ARNESON # 298128-AUG 2020 GAS 52-520-56-00-5695 120.54 24 ARNESON # 298114-AUG 2020 GAS 01-410-56-00-5695 236.86 25 ARNESON # 298114-AUG 2020 GAS 51-510-56-00-5695 236.86 26 ARNESON # 298114-AUG 2020 GAS 52-520-56-00-5695 236.85 27 QUADIENT-POSTAGE MACHINE 01-120-56-00-5610 31.99 28 LABELS ** COMMENT ** INVOICE TOTAL: 4,156.13 * 102520-L.PICKERING 09/30/20 01 SHAW-BOARD OF F&P RULES 01-110-54-00-5426 56.42 02 TRIBUNE-PUBLIC HEARING FOR 01-110-54-00-5462 240.72 03 REUBUILD ILLINOIS REGIONAL ** COMMENT ** 04 ECONOMIC DEVELOPMENT GRANT ** COMMENT ** 05 PROGRAM-ELDAMAIN ROAD ** COMMENT ** 06 INFRASTRUCTURE ** COMMENT ** 07 TRIBUNE-PUBLIC HEARING FOR 90-159-00-00-0011 361.87 08 PZC 2020-08-HILLSIDE SIGN ** COMMENT ** 09 VARIANCE ** COMMENT ** 10 WAREHOUSE-NOTEPADS, 01-110-56-00-5610 41.86Page 5 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-L.PICKERING 09/30/20 11 ENVELOPES ** COMMENT ** INVOICE TOTAL: 700.87 * 102520-M. SENG 09/30/20 01 FLATSOS-TIRE REPLACED 01-410-56-00-5628 92.57 02 SHERWIN WILLIAMS-PAINT 01-410-56-00-5640 846.24 INVOICE TOTAL: 938.81 * 102520-M.CARYLE 09/30/20 01 OREILLY#5613-2018773-MIRROR 01-210-54-00-5495 3.99 02 MOUNT ** COMMENT ** INVOICE TOTAL: 3.99 * 102520-N. DECKER 09/30/20 01 COMCAST-8/15 - 9/14 KENCOM 01-640-54-00-5449 1,173.85 02 INTERNET ** COMMENT ** 03 WAREHOUSE-FOAM REST, MARKERS 01-210-56-00-5610 24.52 04 WAREHOUSE-CD/DVD SLEEVES 01-210-56-00-5610 74.28 05 KATYDIDIT-FLORAL ARRANGEMENT 01-210-56-00-5650 50.00 06 FOR PLANO PD ** COMMENT ** 07 WAREHOUSE-DVD, CD, BINDER 01-210-56-00-5610 126.66 08 CLIPS ** COMMENT ** 09 SHAW MEDIA-EMPLOYMENT AD 01-210-54-00-5411 877.52 10 SHRED IT-AUG 2020 ON SITE 01-210-54-00-5462 180.84 11 SHREDDING ** COMMENT ** 12 IMAGE SUPPLY-TAPE FOR LABELER 01-210-56-00-5610 103.00 13 AT&T-8/25 - 9/24 SERVICE 01-210-54-00-5440 386.25 14 COMCAST-SEP. 2020 CABLE 01-210-54-00-5440 4.21 15 AMAZON-CD/DVD DUPLICATOR 01-210-56-00-5610 244.99 16 WAREHOUSE-FLASH DRIVE, 01-210-56-00-5610 106.55 17 SCISSORS, TAPE DISPENSERS, ** COMMENT ** 18 STAPLER, TISSUE, SHEET ** COMMENT ** 19 PROTECTORS ** COMMENT ** 20 ACCURINT-AUG 2020 SEARCHES 01-210-54-00-5462 150.00 21 IMAGE SUPPLY-EPSON TAPE 01-210-56-00-5610 101.75 INVOICE TOTAL: 3,604.42 * 102520-P. RATOS 09/30/20 01 GROOT-CLEANUP ON SUTTON 01-220-54-00-5462 125.00 02 STREET TRASH FROM CITY STREET ** COMMENT ** 03 PARKWAY-372 & 378 SUTTON ** COMMENT ** 04 STREET ** COMMENT ** 05 MENARDS-LEVEL, BATTERIES 01-220-56-00-5610 74.17 06 ICC STORE-CERTIFICATE RENEWAL 01-220-54-00-5460 275.00 07 BFCA-BUILDING CODE 01-220-54-00-5412 350.00 08 SEMINAR-RATOS ** COMMENT ** 09 VISTA PRINT-LARGE DOOR HANGERS 01-220-56-00-5620 141.68 INVOICE TOTAL: 965.85 * 102520-P. SCODRO 09/30/20 01 CARHARTT-SOCKS-SCODRO 51-510-56-00-5600 28.66 INVOICE TOTAL: 28.66 *Page 6 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-P.MCMAHON 09/30/20 01 GOOGLE-NOT AWARE SUBSCRIPTION 01-210-56-00-5620 12.00 INVOICE TOTAL: 12.00 * 102520-R.CONARD 09/30/20 01 DMV-CDL-CONARD 51-510-54-00-5462 16.00 INVOICE TOTAL: 16.00 * 102520-R.FREDRICKSON 09/30/20 01 IGFOA-2020 ANNUAL CONFERENCE 01-120-54-00-5412 165.00 02 REGISTRATION-FREDRICKSON ** COMMENT ** 03 COMCAST-8/12-9/11 CABLE AT 01-110-54-00-5440 21.06 04 800 GAME FARM RD ** COMMENT ** 05 COMCAST-8/11-9/12 INTERNET 51-510-54-00-5440 108.35 06 AT 610 TOWER PLANT ** COMMENT ** 07 COMCAST-8/15-9/14 INTERNET & 79-795-54-00-5440 141.93 08 CABLE AT 102 E VAN EMMON ** COMMENT ** 09 NEWTEK-7/11-8/11 WEB UPKEEP 01-640-54-00-5450 16.59 10 COMCAST-8/24-9/23 INTERNET AT 79-790-54-00-5440 84.77 11 201 W HYDRAULIC ** COMMENT ** 12 COMCAST-8/24-9/23 INTERNET AT 79-795-54-00-5440 63.58 13 201 W HYDRAULIC ** COMMENT ** 14 COMCAST-8/24-9/23 INTERNET AT 01-110-54-00-5440 47.76 15 800 GAME FARM RD ** COMMENT ** 16 COMCAST - 8/24-9/23 INTERNET 01-220-54-00-5440 40.94 17 AT 800 GAME FARM RD ** COMMENT ** 18 COMCAST - 8/24-9/23 INTERNET 01-120-54-00-5440 27.29 19 AT 800 GAME FARM RD ** COMMENT ** 20 COMCAST - 8/24-9/23 INTERNET 01-210-54-00-5440 177.40 21 AT 800 GAME FARM RD ** COMMENT ** 22 COMCAST - 8/29-9/28 INTERNET, 79-790-54-00-5440 206.97 23 PHONE & CABLE AT 185 WOLF ST ** COMMENT ** 24 COMCAST - 8/30-9/29 INTERNET 52-520-54-00-5440 39.48 25 AT 610 TOWER ** COMMENT ** 26 COMCAST - 8/30-9/29 INTERNET 51-510-54-00-5440 118.43 27 AT 610 TOWER ** COMMENT ** 28 COMCAST - 8/30-9/29 INTERNET 01-410-54-00-5440 78.95 29 AT 610 TOWER ** COMMENT ** INVOICE TOTAL: 1,338.50 * 102520-R.HARMON 09/30/20 01 AMAZON-PLASTIC CUPS, WELCOME 79-795-56-00-5606 78.51 02 BANNER, GLUE STICKS, WALL ** COMMENT ** 03 DECALS, PENCILS ** COMMENT ** 04 AMAZON-FRIDGE CLIPS, KINDLE 79-795-56-00-5606 67.61 05 TABLET CASES ** COMMENT ** 06 AMAZON-FOGGER 79-795-56-00-5610 37.61 07 AMAZON-STOOL, FOOD COLORING, 79-795-56-00-5606 194.84 08 GAMES, CLIPS, STORAGE ** COMMENT **Page 7 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-R.HARMON 09/30/20 09 ORGANIZER CART ** COMMENT ** 10 PURE FUN-JUICE 79-795-56-00-5606 87.10 11 AMAZON-TABLET CASES 79-795-56-00-5606 31.28 12 AMAZON-REFUND FOR ITEMS NOT 79-795-56-00-5606 -39.92 13 SHIPPED ** COMMENT ** 14 WALMART-40 BINDER POUCHES, 79-795-56-00-5606 40.76 15 GLUE, MARKERS ** COMMENT ** 16 TARGET-KLEENEX, BANNERS 79-795-56-00-5606 25.93 17 MICHAELS-PRESCHOOL CRAFT ITEMS 79-795-56-00-5606 9.73 18 AMAZON-BOOK HOLDER, BOOKS, 79-795-56-00-5606 77.42 19 ERASERS, COOKIES, CONTAINERS ** COMMENT ** 20 PRESCHOOL TEACHER 101 79-795-56-00-5606 228.00 21 COMMUNITY-MEMBERSHIP FEE ** COMMENT ** 22 AMAZON-PICTURE CLIPS, KINDLE 79-795-56-00-5606 73.91 23 CASES, DROPPERS, BOOKS ** COMMENT ** 24 AMAZON-BINDERS 79-795-56-00-5606 43.90 25 AMAZON-SWIFFER WET JET 79-795-56-00-5610 30.83 26 DISCOUNT SCHOOL-TEMPORARY 79-795-56-00-5606 4,840.13 27 WALLS FOR SOCIAL DISTANCING ** COMMENT ** 28 GUIDELINES ** COMMENT ** 29 DISCOUNT SCHOOL-PAPER 79-795-56-00-5606 32.25 30 AMAZON-ALCOHOL PREP PADS 79-795-56-00-5610 12.99 31 AMAZON-MAGAZINE FILE HOLDER 79-795-56-00-5606 14.95 33 TEACHERS-PRESCHOOL PROGRAMING 79-795-56-00-5606 72.02 34 TOOLS ** COMMENT ** 35 TEACHING STATION-LETTER 79-795-56-00-5606 67.95 36 WORKBOOKS ** COMMENT ** 37 FUN EXPRESS-OCT & NOV 2020 79-795-56-00-5606 251.02 38 PRESCHOOL SUPPLIES FOR HOLIDAY ** COMMENT ** 39 PROJECTS ** COMMENT ** 40 AMAZON-SNACK CUPS, HALLOWEEN 79-795-56-00-5606 136.18 41 EYEBALLS, FISHING LURES, ** COMMENT ** 42 MAGAZINE FILES, PAPER PUNCHES ** COMMENT ** INVOICE TOTAL: 6,415.00 * 102520-R.HORNER 09/30/20 01 CONSOLIDATED EQUIPMENT 79-790-56-00-5630 880.00 02 GROUP-AUGER BIT ** COMMENT ** INVOICE TOTAL: 880.00 * 102520-S.AUGUSTINE 09/30/20 01 TARGET-HDMI ADAPTER 84-840-56-00-5635 49.99 INVOICE TOTAL: 49.99 * 102520-S.IWANSKI 09/30/20 01 YORKVILLE POST-BOOK POSTAGE 82-820-54-00-5452 19.85 INVOICE TOTAL: 19.85 * 102520-S.REDMON 09/30/20 01 WALMART-WHISTLES 79-795-56-00-5606 78.52Page 8 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-S.REDMON 09/30/20 02 TARGET-CHILD GATES 79-795-56-00-5606 129.98 03 WALMART-DISINFECTING WIPES 79-795-56-00-5606 25.62 04 AMAZON-3 AIR PURIFIERS 79-795-56-00-5606 749.98 05 PLUG & PAY-AUG 2020 CC FEES 79-795-54-00-5462 30.00 06 AT&T-8/24-9/23 TOWN SQUARE 79-795-54-00-5440 78.53 07 PARK SIGN INTERNET ** COMMENT ** 08 JOT FORM-9/7-10/6 FEE 79-795-56-00-5606 29.00 09 AMAZON-HDMI CABLE, ADAPTER 79-795-56-00-5606 26.48 10 YORK POST-POSTAGE 79-795-54-00-5452 12.85 11 RUNCO-ENVELOPES, PAPER CLIPS 79-795-56-00-5610 53.27 12 MENARDS-50 FLAGS 79-795-56-00-5606 300.90 13 CHICAGO WATER & 23-216-54-00-5446 2,100.00 14 RESTORATION-BIOHAZARD SERVICES ** COMMENT ** 15 FOR 102 E VAN EMMON ** COMMENT ** 16 CHICAGO WATER & 23-216-54-00-5446 705.00 17 RESTORATION-BIOHAZARD SERVICES ** COMMENT ** 18 FOR 201 W HYDRAULIC ** COMMENT ** 19 AMAZON-SCREEN KITS 79-795-56-00-5640 207.05 20 QUADIENT-10/5-1/4 POSTAGE 79-795-54-00-5485 60.36 21 MACHINE LEASE ** COMMENT ** 22 ARNESON#297296-AUG 2020 GAS 79-790-56-00-5695 307.47 23 ARNESON#288489-APR 2020 DIESEL 79-790-56-00-5695 153.80 24 ARNESON#288485-APR 2020 GAS 79-790-56-00-5695 351.88 25 ARNESON#287142-APR 2020 DIESEL 79-790-56-00-5695 61.95 26 NATIONAL ENTERTAINMENT 79-795-56-00-5606 250.00 27 TECH-TOY FILLED EGGS ** COMMENT ** 28 AMAZON-BAG IN BOX DISPENSER 79-795-56-00-5640 52.14 29 KENDALL COUNTY HEALTHH 79-795-56-00-5606 31.00 30 DEPT-TEMPORARY FOOD EVENT ** COMMENT ** 31 PERMIT FEE ** COMMENT ** 32 RUNCO-TOILET TISSUE, SOAP 79-795-56-00-5640 43.98 33 NRPA-MEMBERSHIP RENEWAL 79-795-54-00-5460 675.00 34 AMAZON-POPCORN 79-795-56-00-5606 39.99 35 RUNCO-SOAP 79-795-56-00-5640 72.99 36 AMAZON-HDMI ADAPTER REFUND 79-795-56-00-5606 -13.99 37 SMITHEREEN-AUG & SEPT 2020 79-795-54-00-5495 155.00 38 PEST CONTROL ** COMMENT ** 39 FIRST PLACE-TAMPER RENTAL 79-790-54-00-5485 98.04 40 FIRST PLACE-TRENCHER RENTAL 79-790-54-00-5485 216.60 41 ARNESON#298129-SEPT 2020 GAS 79-795-56-00-5695 307.69 42 ARNESON#298098-SEPT 2020 DSL 79-795-56-00-5695 88.74 43 NARVICK-4,000 PSI 72-720-60-00-6047 487.00 44 ARAMARK#610000015428-MATS 79-790-56-00-5620 18.21 45 ARAMARK#61000008646-MATS 79-790-56-00-5620 18.21 46 ARAMARK#610000002170-MATS 79-790-56-00-5620 18.35Page 9 of 43 DATE: 10/19/20 UNITED CITY OF YORKVILLE TIME: 09:24:10 MANUAL CHECK REGISTERID: AP225000.WOWCHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 900095 FNBO FIRST NATIONAL BANK OMAHA 10/25/20 102520-S.REDMON 09/30/20 47 ARAMARK#610000004970-MATS 79-790-56-00-5620 18.21 48 ARAMARK#610000012167-MATS 79-790-56-00-5620 18.21 INVOICE TOTAL: 8,058.01 * 102520-S.REMUS 09/30/20 01 PRO WASTE-2 HAND SANITIZER 79-795-56-00-5620 700.00 02 STANDS ** COMMENT ** 03 SWANK-NATIONAL NIGHT OUT 79-795-56-00-5606 465.00 04 MOVIE LICENSE ** COMMENT ** INVOICE TOTAL: 1,165.00 * 102520-S.SLEEZER 09/30/20 01 GROUND EFFECTS-MULCH 79-790-56-00-5640 146.25 02 AEC SUPPLY-DOT PRE-ROLL, 25-225-60-00-6020 617.50 03 ECONOMY SILT CURTAIN ** COMMENT ** 04 GROUND EFFECTS-PLAYMAT 72-720-60-00-6047 2,928.00 05 WINDING CREEK-8 TREES 79-790-56-00-5640 1,300.00 06 GROUND EFFECTS-GRASS SEED 79-790-56-00-5640 326.04 INVOICE TOTAL: 5,317.79 * 102520-T. SOELKE 09/30/20 01 AMAZON-LABEL TAPE 52-520-56-00-5610 17.98 02 OREILLY-OIL FILTER 52-520-56-00-5628 6.79 INVOICE TOTAL: 24.77 * 102520-T.HOULE 09/30/20 01 AMAZON-WORK BOOTS-HOULE 79-790-56-00-5600 147.20 02 AMAZON-JEANS-HOULE 79-790-56-00-5600 79.96 INVOICE TOTAL: 227.16 * 102520-T.NELSON 09/30/20 01 PIT STOP-JULY 2020 MISC. 79-795-56-00-5620 7,028.19 02 PORT-O-LET UPKEEP ** COMMENT ** 03 BSN-SOCCER SHIRTS & JERSEYS 79-795-56-00-5606 3,820.75 04 AMAZON-SUPERHERO STICKERS 79-795-56-00-5606 14.48 INVOICE TOTAL: 10,863.42 * CHECK TOTAL: 89,337.85 TOTAL AMOUNT PAID: 89,337.85Page 10 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533534 AIRGAS AIRGAS USA, LLC997450475710/01/20 01 CYLINDER LEASE RENEWAL FOR 01-410-54-00-5485104.1402 11/1/20-10/31/21** COMMENT **INVOICE TOTAL:104.14 *CHECK TOTAL:104.14 533535 ALLSTAR ALL STAR SPORTS INSTRUCTION20600910/06/20 01 FALL 1 SPORTS INSTRUCTION 79-795-54-00-5462530.00INVOICE TOTAL:530.00 *CHECK TOTAL:530.00 533536 AMALGAMA AMALGAMATED BANK OF CHICAGO1856149006-100120 10/01/20 01 BOND SERIES 2016 ADMIN FEE FOR 51-510-54-00-5498475.0002 10/1/20-9/30/21** COMMENT **INVOICE TOTAL:475.00 *CHECK TOTAL:475.00D001826 ANTPLACE ANTHONY PLACE YORKVILLE LPNOV202010/01/20 01 CITY OF YORKVILLE HOUSING 01-640-54-00-5427769.0002 ASSISTANCE PROGRAM RENT** COMMENT **03 REIMBURSEMENT FOR THE MONTH OF ** COMMENT **04 NOV. 2020** COMMENT **INVOICE TOTAL:769.00 *DIRECT DEPOSIT TOTAL:769.00 533537 AQUAFIX AQUAFIX, INC.3336009/23/20 01 VITASTIM GREASE52-520-56-00-56131,027.34INVOICE TOTAL:1,027.34 *CHECK TOTAL:1,027.34Page 11 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533538 ATTAT&T6305536805-092009/25/20 02 9/25-10/24 SERVICE51-510-54-00-5440446.87INVOICE TOTAL:446.87 *CHECK TOTAL:446.87 533539 ATTINTER AT&T408666750310/10/20 01 10/10-11/9 ROUTER01-110-54-00-5440471.16INVOICE TOTAL:471.16 *CHECK TOTAL:471.16 533540 BATTERYS BATTERY SERVICE CORPORATION006745410/08/20 01 BATTERY01-410-56-00-562894.95INVOICE TOTAL:94.95 *CHECK TOTAL:94.95 533541 BLAKEW WILLIAM BLAKESEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462115.00INVOICE TOTAL:115.00 *CHECK TOTAL:115.00 533542 BOULEA ANTHONY BOULESEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-5462185.00INVOICE TOTAL:185.00 *CHECK TOTAL:185.00 533543 BULLINGJ JOSLYN T. BULLINGTONPage 12 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533543 BULLINGJ JOSLYN T. BULLINGTONSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-546255.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00 533544 CAMBRIA CAMBRIA SALES COMPANY INC.4195209/21/20 01 PAPER TOWEL79-790-56-00-562062.30INVOICE TOTAL:62.30 *4196409/29/20 01 PAPER TOWELS, TOILET TISSUE 01-110-56-00-5610164.98INVOICE TOTAL:164.98 *CHECK TOTAL:227.28 533545 CAMVAC CAM-VAC INC.173409/28/20 01 CLEAN 3 LIFT STATIONS52-520-54-00-5444900.00INVOICE TOTAL:900.00 *CHECK TOTAL:900.00 533546 CASEYS CASEYS GENERAL STORES, INC10052010/05/20 01 CASEY'S LGL DEP. REFUND90-105-00-00-0011827.75INVOICE TOTAL:827.75 *CHECK TOTAL:827.75 533547 COMED COMMONWEALTH EDISON0091033126-092009/28/20 01 8/27-9/28 AUTUMN CRK & RT34 23-230-54-00-548259.69INVOICE TOTAL:59.69 *1647065335-092009/29/20 01 8/27-9/28 SARAVANOS PUMP51-510-54-00-548049.37INVOICE TOTAL:49.37 *Page 13 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533547 COMED COMMONWEALTH EDISON2947052031-092009/25/20 01 8/26-9/25 RIVER RT4723-230-54-00-5482259.66INVOICE TOTAL:259.66 *6819027011-092010/01/20 01 8/25-9/25 PR BUILDINGS79-795-54-00-548093.93INVOICE TOTAL:93.93 *7110074020-092009/24/20 01 8/25-9/24 104 E. VAN EMMON 01-110-54-00-5480382.37INVOICE TOTAL:382.37 *7982120022-092009/29/20 01 8/25-9/25 609 N. BRIDGE01-110-54-00-548017.24INVOICE TOTAL:17.24 *CHECK TOTAL:862.26 533548 CORDOGAN CORDOGAN CLARK & ASSOCIATES2415709/10/20 01 YORKVILLE OFFICE BUILDING 23-216-54-00-54468,000.0002 STRUCTUAL ANALYSIS** COMMENT **INVOICE TOTAL:8,000.00 *CHECK TOTAL:8,000.00 533549 COREMAIN CORE & MAIN LPN09684409/30/20 01 METERS, WIRE51-510-56-00-56643,049.85INVOICE TOTAL:3,049.85 *N11688310/05/20 01 METERS51-510-56-00-566415,000.00INVOICE TOTAL:15,000.00 *N11978410/05/20 01 METER WIRE51-510-56-00-5664120.01INVOICE TOTAL:120.01 *CHECK TOTAL:18,169.86Page 14 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533550 COXLAND COX LANDSCAPING LLC19091210/02/20 01 SUNFLOWER ESTATES SEPT 2020 12-112-54-00-5495932.5002 LANDSCAPING AGREEMENT** COMMENT **INVOICE TOTAL:932.50 *19095510/02/20 01 FOX HILL SEPT 202011-111-54-00-54951,089.9002 LANDSCAPING AGREEMENT** COMMENT **INVOICE TOTAL:1,089.90 *CHECK TOTAL:2,022.40 533551 CROSSEVA CROSS EVANGELICAL LUTHERN2020-RNTL10/15/20 01 GYM RENTAL FEE79-795-56-00-5606750.00INVOICE TOTAL:750.00 *CHECK TOTAL:750.00 533552 DIRENRGY DIRECT ENERGY BUSINESS1704705-202730004345 09/29/20 01 8/25-9/23 KENNEDY & MCHUGH 23-230-54-00-548263.26INVOICE TOTAL:63.26 *1704706-202760043493 10/02/20 01 8/28-9/29 RT34 & BEECHER23-230-54-00-548266.90INVOICE TOTAL:66.90 *1704707-202660043384 09/22/20 01 8/19-9/18 KENNEDY RD23-230-54-00-5482984.65INVOICE TOTAL:984.65 *1704708-202730043459 09/29/20 01 8/26-9/24 1850 MARKETVIEW 23-230-54-00-548251.82INVOICE TOTAL:51.82 *1704709-202730043459 09/29/20 01 8/26-9/24 7 COUNTRYSIDE PKWY 23-230-54-00-5482108.88INVOICE TOTAL:108.88 *1704710-202740043469 09/30/20 01 8/25-9/23 VAN EMMON LOT23-230-54-00-548214.06INVOICE TOTAL:14.06 *Page 15 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533552 DIRENRGY DIRECT ENERGY BUSINESS1704712-202660043384 09/22/20 01 8/19-9/18 421 POPLAR23-230-54-00-54823,943.21INVOICE TOTAL:3,943.21 *1704714-202730043459 09/29/20 01 8/26-9/24 MCHUGH23-230-54-00-548259.23INVOICE TOTAL:59.23 *1704715-202660043384 09/22/20 01 8/19-9/18 998 WHITE PLAINS 23-230-54-00-54827.87INVOICE TOTAL:7.87 *1704716-202730043459 09/29/20 01 8/26-9/25 1 COUNTRYSIDE PKWY 23-230-54-00-5482119.33INVOICE TOTAL:119.33 *1704719-202730043459 09/29/20 01 8/26-9/25 LEASURE23-230-54-00-54822,739.64INVOICE TOTAL:2,739.64 *1704721-202730043459 09/29/20 01 8/26-9/24 610 TOWER WELLS 51-510-54-00-54807,443.75INVOICE TOTAL:7,443.75 *1704722-202760043493 10/02/20 01 8/27-9/27 2921 BRISTOL RDG 51-510-54-00-54804,772.86INVOICE TOTAL:4,772.86 *1704723-202740043469 09/30/20 01 8/25-9/25 2224 TREMONT51-510-54-00-54804,976.00INVOICE TOTAL:4,976.00 *1704724-202660043384 09/22/20 01 8/14-9/14 3299 LEHMAN CROSSING 51-510-54-00-54804,466.79INVOICE TOTAL:4,466.79 *CHECK TOTAL:29,818.25 533553 ECOECO CLEAN MAINTENANCE INC903509/29/20 01 SEPT. 2020 OFFICE CLEANING 01-110-54-00-54881,005.0002 SEPT. 2020 OFFICE CLEANING 01-210-54-00-54881,005.0003 SEPT. 2020 OFFICE CLEANING 79-795-54-00-5488525.00Page 16 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533553 ECOECO CLEAN MAINTENANCE INC903509/29/20 04 SEPT. 2020 OFFICE CLEANING 79-790-54-00-5488254.0005 SEPT. 2020 OFFICE CLEANING 01-410-54-00-548865.0006 SEPT. 2020 OFFICE CLEANING 51-510-54-00-548865.0007 SEPT. 2020 OFFICE CLEANING 52-520-54-00-548865.00INVOICE TOTAL:2,984.00 *903609/29/20 01 SEPT 2020 EXTRA OFFICE01-110-54-00-5488 COVID-1985.7502 CLEANING** COMMENT **03 SEPT 2020 EXTRA OFFICE01-210-54-00-5488 COVID-1985.7504 CLEANING** COMMENT **05 SEPT 2020 EXTRA OFFICE79-795-54-00-5488 COVID-19105.0006 CLEANING** COMMENT **07 SEPT 2020 EXTRA OFFICE79-790-54-00-5488 COVID-1997.5008 CLEANING** COMMENT **09 SEPT 2020 EXTRA OFFICE01-410-54-00-5488 COVID-1942.5010 CLEANING** COMMENT **11 SEPT 2020 EXTRA OFFICE51-510-54-00-5488 COVID-1942.5012 CLEANING** COMMENT **13 SEPT 2020 EXTRA OFFICE52-520-54-00-5488 COVID-1942.5014 CLEANING** COMMENT **INVOICE TOTAL:501.50 *CHECK TOTAL:3,485.50 533554 ELENBAAJ JOHN ELENBAAS09262009/26/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *10032010/03/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:160.00 533555 ELENJORY JORY ELENBAASPage 17 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533555 ELENJORY JORY ELENBAASSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-5462100.00INVOICE TOTAL:100.00 *CHECK TOTAL:100.00 533556 ENCAP ENCAP, INC.662709/30/20 01 BLACKBERRY WOODS ANNUAL23-230-60-00-60142,384.0002 MANAGEMENT OF PLANTED AREAS ** COMMENT **INVOICE TOTAL:2,384.00 *CHECK TOTAL:2,384.00 533557 EVANSR RYAN EVANSSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-546240.00INVOICE TOTAL:40.00 *CHECK TOTAL:40.00 533558 FARMFLEE BLAIN'S FARM & FLEET461-HENNE09/28/20 01 PANTS, GLOVES01-410-56-00-5600155.95INVOICE TOTAL:155.95 *CHECK TOTAL:155.95 533559 FIRST FIRST PLACE RENTAL31746110/09/20 01 EXCAVATOR RENTAL01-410-54-00-5485331.74INVOICE TOTAL:331.74 *31759410/09/20 01 BLADE01-410-54-00-5485120.50INVOICE TOTAL:120.50 *CHECK TOTAL:452.24Page 18 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533560 FLATSOS RAQUEL HERRERA1671009/21/20 01 NEW TIRE79-790-54-00-5495106.43INVOICE TOTAL:106.43 *CHECK TOTAL:106.43 533561 FORDG GARY R FORD JR08152010/06/20 01 UMPIRE79-795-54-00-546260.00INVOICE TOTAL:60.00 *SEPT 24-OCT 1110/15/20 01 UMPIRE79-795-54-00-5462170.00INVOICE TOTAL:170.00 *CHECK TOTAL:230.00 533562 FOXVALLE FOX VALLEY TROPHY & AWARDS3661809/15/20 01 2020 FALL SOCCER MEDALS79-795-56-00-5606423.00INVOICE TOTAL:423.00 *CHECK TOTAL:423.00 533563 FRECOSYS FOX RIVER ECOSYSTEM20-21 DUES10/12/20 01 2020-2021 DUES RENEWAL01-110-54-00-5460100.00INVOICE TOTAL:100.00 *CHECK TOTAL:100.00 533564 GIANTER RICARDO GANTE10122010/12/20 01 UMPIRE79-795-54-00-546240.00INVOICE TOTAL:40.00 *CHECK TOTAL:40.00Page 19 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533565 GOLINSKS SAM GOLINSKISEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462815.00INVOICE TOTAL:815.00 *CHECK TOTAL:815.00 533566 HARRIS HARRIS COMPUTER SYSTEMSXT0000730009/30/20 01 SEPT 2020 MYGOVHUB FEES01-120-54-00-5462205.2202 SEPT 2020 MYGOVHUB FEES51-510-54-00-5462309.7003 SEPT 2020 MYGOVHUB FEES52-520-54-00-546289.37INVOICE TOTAL:604.29 *CHECK TOTAL:604.29 533567 HUITRONA ALEXANDER HUITRON10102010/10/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533568 ILACP ILLINOIS ASSOCIATION OF CHIEFS641010/01/20 01 MEMBERSHIP RENEWAL01-210-54-00-546095.00INVOICE TOTAL:95.00 *CHECK TOTAL:95.00 533569 ILTREASU STATE OF ILLINOIS TREASURER12343810/01/20 01 IL 47 TO IL 126 DRAINS23-230-60-00-605856,038.6602 IL 47 TO IL 126 DRAINS51-510-60-00-606626,685.0803 IL 47 TO IL 126 DRAINS52-520-60-00-606650,701.64INVOICE TOTAL:133,425.38 *CHECK TOTAL:133,425.38Page 20 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533570 IMPACT IMPACT NETWORKING, LLC190690109/25/20 01 8/29 - 9/28 COPIER CHARGES 01-110-54-00-543064.4202 8/29 - 9/28 COPIER CHARGES 01-120-54-00-543021.4703 8/29 - 9/28 COPIER CHARGES 01-220-54-00-543048.5004 8/29 - 9/28 COPIER CHARGES 01-210-54-00-543089.8905 8/29 - 9/28 COPIER CHARGES 01-410-54-00-54623.7406 8/29 - 9/28 COPIER CHARGES 51-510-54-00-54303.7407 8/29 - 9/28 COPIER CHARGES 52-520-54-00-54303.7308 8/29 - 9/28 COPIER CHARGES 79-790-54-00-546293.2509 8/29 - 9/28 COPIER CHARGES 79-795-54-00-546293.24INVOICE TOTAL:421.98 *CHECK TOTAL:421.98 533571 IMPERINV IMPERIAL INVESTMENTSAUG 2020-REBATE10/08/20 01 BUSINESS DIST REBATE-AUG 2020 01-000-24-00-24881,129.81INVOICE TOTAL:1,129.81 *CHECK TOTAL:1,129.81 533572 INTERDEV INTERDEV, LLCCW102657206/24/20 01 1 YEAR UTM BUNDLE01-640-54-00-54508,534.12INVOICE TOTAL:8,534.12 *MSP102693207/31/20 01 JULY 2020 MONTHLY IT BILLING 01-640-54-00-54509,711.00INVOICE TOTAL:9,711.00 *MSP102733008/31/20 01 AUG 2020 MONTHLY IT BILLING 01-640-54-00-54508,412.08INVOICE TOTAL:8,412.08 *CHECK TOTAL:26,657.20 533573 IRVINGS STEPHEN IRVINGPage 21 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533573 IRVINGS STEPHEN IRVINGSEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462480.00INVOICE TOTAL:480.00 *CHECK TOTAL:480.00 533574 JIMSTRCK JIM'S TRUCK INSPECTION LLC18324009/08/20 01 TRUCK INSPECTION79-790-54-00-549537.00INVOICE TOTAL:37.00 *18324609/08/20 01 TRUCK INSPECTION79-790-54-00-549535.00INVOICE TOTAL:35.00 *18325109/08/20 01 TRUCK INSPECTION79-790-54-00-549537.00INVOICE TOTAL:37.00 *18325209/08/20 01 TRUCK INSPECTION79-790-54-00-549535.00INVOICE TOTAL:35.00 *18696910/12/20 01 TRUCK INSPECTION01-410-54-00-549037.00INVOICE TOTAL:37.00 *CHECK TOTAL:181.00 533575 JUSTSAFE JUST SAFETY, LTD3507409/14/20 01 FIRST AID SUPPLIES79-790-54-00-549579.95INVOICE TOTAL:79.95 *CHECK TOTAL:79.95 533576 KENDCROS KENDALL CROSSING, LLCAMU REBATE 8/2010/02/20 01 AUG 2020 NCG AMUSEMENT TAX 01-640-54-00-5439365.42Page 22 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533576 KENDCROS KENDALL CROSSING, LLCAMU REBATE 8/2010/02/20 02 REBATE** COMMENT **INVOICE TOTAL:365.42 *BD REBATE 08/2010/08/20 01 BUSINESS DIST REBATE-AUG 2020 01-000-24-00-24872,440.87INVOICE TOTAL:2,440.87 *CHECK TOTAL:2,806.29 533577 KINGE EDSON KING JR10102010/10/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533578 KWIATKJN JOHN KWIATKOWSKISEPT 24-OCT 1110/15/20 01 UMPIRE79-795-54-00-5462175.00INVOICE TOTAL:175.00 *CHECK TOTAL:175.00 533579 KWIATKOJ JOESEPH KWIATKOWSKISEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462175.00INVOICE TOTAL:175.00 *CHECK TOTAL:175.00 533580 LANEMUCH LANER, MUCHIN, LTD59190909/01/20 01 KLINGEL ARBITRATION AND01-640-54-00-54632,455.0002 GENERAL PERSONEL COUNSELING ** COMMENT **INVOICE TOTAL:2,455.00 *CHECK TOTAL:2,455.00Page 23 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533581 LAPINSKA ANDREW LAPINSKASSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533582 LINDCO LINDCO EQUIPMENT SALES INC200644P09/25/20 01 SOLENOID VALVES01-410-56-00-5628456.69INVOICE TOTAL:456.69 *CHECK TOTAL:456.69 533583 LOHERG GAVIN DANIEL LOHERSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-5462175.00INVOICE TOTAL:175.00 *CHECK TOTAL:175.00 533584 MADBOMB MAD BOMBER FIREWORK PRODUCTION2020 HUTS10/15/20 01 2020 HOLIDAY UNDER THE STARS 79-795-56-00-56066,900.0002 FIREWORKS** COMMENT **INVOICE TOTAL:6,900.00 *CHECK TOTAL:6,900.00 533585 MARKER MARKER INCESCROWRFND10/06/20 01 REFUND REMAINING LGL DEPOSIT 90-130-00-00-0011309.86INVOICE TOTAL:309.86 *CHECK TOTAL:309.86 533586 MCCURDYK KYLE DEAN MCCURDYPage 24 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533586 MCCURDYK KYLE DEAN MCCURDYSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-5462175.00INVOICE TOTAL:175.00 *CHECK TOTAL:175.00 533587 MEDINAR ROMAN MEDINA10032010/03/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533588 MENLAND MENARDS - YORKVILLE9526209/18/20 01 LOOP TIE TWISTER TOOL79-790-56-00-56309.94INVOICE TOTAL:9.94 *9548209/21/20 01 FLUSH VALVE, TANK LEVER, BOWL 79-790-56-00-564021.4102 TO TANK HARDWARE KIT** COMMENT **INVOICE TOTAL:21.41 *9549809/21/20 01 BUG SPRAY, CAULK GUN, BROOM 79-790-56-00-562078.31INVOICE TOTAL:78.31 *9561909/22/20 01 CAULK GUN, CONCRETE BRUSH, 79-790-56-00-564047.4002 EPOX, PIPE FITTING BRUSH** COMMENT **INVOICE TOTAL:47.40 *9568309/23/20 01 ANCHOR EPOX, FOLDING KNIFE 79-790-56-00-564033.95INVOICE TOTAL:33.95 *9644410/02/20 01 PROPANE CYCLINDER01-410-56-00-56203.98INVOICE TOTAL:3.98 *9645410/02/20 01 CAP, NIPPLE, PVC01-410-56-00-562036.08INVOICE TOTAL:36.08 *Page 25 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533588 MENLAND MENARDS - YORKVILLE9673910/05/20 01 DRILL BIT SET01-410-56-00-56206.99INVOICE TOTAL:6.99 *9674810/05/20 01 GALVANIZED CAP51-510-56-00-56202.98INVOICE TOTAL:2.98 *9675010/05/20 01 PIPE52-520-56-00-56201.49INVOICE TOTAL:1.49 *9681310/06/20 01 BOARDS, CONCRETE MIX01-410-56-00-564025.37INVOICE TOTAL:25.37 *9683910/06/20 01 OIL DRI01-410-56-00-562859.88INVOICE TOTAL:59.88 *9691210/07/20 01 WATER51-510-56-00-56205.12INVOICE TOTAL:5.12 *9694510/07/20 01 FLANGE01-410-56-00-56200.69INVOICE TOTAL:0.69 *CHECK TOTAL:333.59 533589 METIND METROPOLITAN INDUSTRIES, INC.INV02134109/30/20 01 PRESTWICK LIFT STATION SCADA 52-520-60-00-600114,561.0002 UPGRADE** COMMENT **INVOICE TOTAL:14,561.00 *INV02134209/30/20 01 RIVERS EDGE LIFT STATION52-520-60-00-600112,969.0002 SCADA UPGRADE** COMMENT **INVOICE TOTAL:12,969.00 *INV02134309/30/20 01 BRUELL LIFT STATION SCADA 52-520-60-00-600112,969.00Page 26 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533589 METIND METROPOLITAN INDUSTRIES, INC.INV02134309/30/20 02 UPGRADE** COMMENT **INVOICE TOTAL:12,969.00 *INV02146009/30/20 01 FOX HILL LIFT STATION SCADA 52-520-60-00-600112,969.0002 UPGRADE** COMMENT **INVOICE TOTAL:12,969.00 *INV02146109/30/20 01 RAINTREE LIFT STATION SCADA 52-520-60-00-600112,969.0002 UPGRADE** COMMENT **INVOICE TOTAL:12,969.00 *CHECK TOTAL:66,437.00 533590 MODAFFJ JACK MODAFFSEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-546260.00INVOICE TOTAL:60.00 *CHECK TOTAL:60.00 533591 MONTGLAN MONTGOMERY LANDSCAPING969609/30/20 01 DIRT01-410-56-00-5640570.00INVOICE TOTAL:570.00 *CHECK TOTAL:570.00 533592 MUNCOLLE MUNICIPAL COLLECTION SERVICES01776209/30/20 01 COMMISSION ON COLLECTIONS 01-210-54-00-54670.23INVOICE TOTAL:0.23 *CHECK TOTAL:0.23 533593 NARVICK NARVICK BROS. LUMBER CO, INCPage 27 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533593 NARVICK NARVICK BROS. LUMBER CO, INC6824509/24/20 01 4,000 PSI23-230-56-00-56371,062.00INVOICE TOTAL:1,062.00 *CHECK TOTAL:1,062.00 533594 NEOPOST QUADIENT FINANCE USA, INC10152010/15/20 01 POSTAGE MACHINE REFILL01-000-14-00-1410400.00INVOICE TOTAL:400.00 *CHECK TOTAL:400.00 533595 NEOUSA QUADIENT LEASING USA, INCN85700709/29/20 01 10/30/20-01/29/21 POSTAGE 01-120-54-00-5485161.9702 MACHINE LEASE** COMMENT **INVOICE TOTAL:161.97 *CHECK TOTAL:161.97 533596 NICOR NICOR GAS00-41-22-8748 4-0920 10/01/20 01 8/31-10/1 1107 PRAIRIE LN 01-110-54-00-548039.56INVOICE TOTAL:39.56 *12-43-53-5625 3-0920 10/02/20 01 9/1-10/2 609 N BRIDGE ST01-110-54-00-548023.09INVOICE TOTAL:23.09 *15-41-50-1000 6-0920 10/02/20 01 8/31-10/01 804 GAME FARM RD 01-110-54-00-5480183.90INVOICE TOTAL:183.90 *15-64-61-3532 5-0920 10/01/20 01 8/31-10/1 1991 CANNONBALL TR 01-110-54-00-548041.39INVOICE TOTAL:41.39 *20-52-56-2042 1-0920 09/29/20 01 8/28-9/27 420 FAIRHAVEN01-110-54-00-5480122.38INVOICE TOTAL:122.38 *Page 28 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533596 NICOR NICOR GAS23-45-91-4862 5-0920 10/02/20 01 9/1-10/2 101 BRUELL ST01-110-54-00-5480124.74INVOICE TOTAL:124.74 *31-61-67-2493 1-0920 10/09/20 01 9/8-10/9 276 WINDHAM RD01-110-54-00-548039.41INVOICE TOTAL:39.41 *37-35-53-1941 1-0920 10/07/20 01 9/6-10/6 185 WOLF ST01-110-54-00-548041.49INVOICE TOTAL:41.49 *40-52-64-8356 1-0920 10/06/20 01 96/3-10/5 102 E VAN EMMON 01-110-54-00-5480161.98INVOICE TOTAL:161.98 *46-69-47-6727 1-0920 10/07/20 01 9/6-10/6 1975 N BRIDGE ST 01-110-54-00-5480121.30INVOICE TOTAL:121.30 *61-60-41-1000 9-0920 10/05/20 01 9/1-10/2 610 TOWER01-110-54-00-548057.34INVOICE TOTAL:57.34 *66-70-44-6942 9-0920 10/07/20 01 9/6-10/6 1908 RAINTREE RD 01-110-54-00-5480124.41INVOICE TOTAL:124.41 *80-56-05-1157 0-0920 10/07/20 01 9/6-10/6 2512 ROSEMONT01-110-54-00-548067.85INVOICE TOTAL:67.85 *83-80-00-1000 7-0920 10/05/20 01 9/1-10/2 610 TOWER UNIT B 01-110-54-00-548046.60INVOICE TOTAL:46.60 *CHECK TOTAL:1,195.44 533597 NICOR NICOR GAS91-85-68-4012 8-0920 10/09/20 01 8/31-10/1 902 GAME FARM RD 82-820-54-00-54801,123.81INVOICE TOTAL:1,123.81 *CHECK TOTAL:1,123.81Page 29 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533598 NICOR NICOR GAS95-16-10-1000 4-0920 10/05/20 01 9/2-10/2 1 RT4701-110-54-00-548038.04INVOICE TOTAL:38.04 *CHECK TOTAL:38.04 533599 OMALLEY O'MALLEY WELDING & FABRICATING1948809/11/20 01 PLASMA CUTTING01-410-54-00-546275.00INVOICE TOTAL:75.00 *CHECK TOTAL:75.00D001827 ORRKKATHLEEN FIELD ORR & ASSOC.1631710/05/20 01 MISC CITY ADMIN MATTERS01-640-54-00-54565,900.0002 COUNTRYSIDE BDD MATTERS01-640-54-00-545650.0003 DOWNTOWN TIF MATTERS88-880-54-00-5466150.0004 DOWNTOWN TIF II MATTERS89-890-54-00-5466210.0005 GRANDE RESERVE MATTERS01-640-54-00-5456230.0006 MEETINGS01-640-54-00-5456500.00INVOICE TOTAL:7,040.00 *DIRECT DEPOSIT TOTAL:7,040.00 533600 OSOSKYJ JACK OSOSKYSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-546270.00INVOICE TOTAL:70.00 *CHECK TOTAL:70.00 533601 OTTOSEN OTTOSEN DINOLFO12917708/31/20 01 CITY OF YORKVILLE ADMIN MATTER 01-640-54-00-54562,442.00INVOICE TOTAL:2,442.00 *CHECK TOTAL:2,442.00Page 30 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533602 PARADISE PARADISE CAR WASH22418110/01/20 01 SEPT 2020 CAR WASHES01-210-54-00-549519.00INVOICE TOTAL:19.00 *CHECK TOTAL:19.00 533603 PAWLOWSM MARK PAWLOWSKI08062008/06/20 01 UMPIRE79-795-54-00-5462160.00INVOICE TOTAL:160.00 *CHECK TOTAL:160.00 533604 PEARSONS STEVE PEARSONSEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462100.00INVOICE TOTAL:100.00 *CHECK TOTAL:100.00 533605 PFPETT P.F. PETTIBONE & CO.17937510/05/20 01 ORDER OF PROTECTION FORMS 01-210-56-00-562082.45INVOICE TOTAL:82.45 *CHECK TOTAL:82.45 533606 PITSTOP PIT STOPPS33923709/24/20 01 8/24-9/24 TOWN SQUARE PARK 79-795-56-00-5620182.0002 PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:182.00 *PS33923809/24/20 01 8/28-9/24 RIVERFRONT PARK 79-795-56-00-5620262.0002 PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:262.00 *Page 31 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533606 PITSTOP PIT STOPPS33923909/24/20 01 8/31-9/24 FOX HILL PARK79-795-56-00-562071.4302 PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:71.43 *PS33924009/24/20 01 9/14-9/24 GRANDE RESERVE79-795-56-00-562031.4302 ROTARY PARK PORT-O-LET UPKEEP ** COMMENT **INVOICE TOTAL:31.43 *PS33924109/24/20 01 9/21-9/24 BRISTOL BAY PARK 79-795-56-00-562011.4302 PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:11.43 *PS33924209/24/20 01 8/24-9/24 GREEN PARK79-795-56-00-5620160.0002 PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:160.00 *PS33924309/24/20 01 8/28-9/24 BRISTOL PARK79-795-56-00-562080.0002 PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:80.00 *PS33924409/24/20 01 8/24-9/24 RIEMENSCHNEIDER 79-795-56-00-5620145.5802 PARK PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:145.58 *PS33924509/24/20 01 8/28-9/24 SOCCER EQUIPMENT 79-795-56-00-5620654.0002 SHED PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:654.00 *PS33924609/24/20 01 8/28-9/24 210 S BRIDGE ST 79-795-56-00-5620800.0002 EAST LOT PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:800.00 *PS33924709/24/20 01 8/24-9/28 SOUTHBANK ORIGINAL 79-795-56-00-5620600.0002 BBQ PORT-O-LET UPKEEP** COMMENT **INVOICE TOTAL:600.00 *CHECK TOTAL:2,997.87Page 32 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533607 PRINTSRC LAMBERT PRINT SOURCE, LLC188009/30/20 01 NATIONAL NIGHT OUT SIGNAGE 79-795-56-00-5606180.0002 COVID PROTOCOL SIGNAGE79-795-56-00-5606 COVID-19157.50INVOICE TOTAL:337.50 *188910/06/20 01 FLAGS OF VALOR RIBBONS79-795-56-00-5606150.00INVOICE TOTAL:150.00 *CHECK TOTAL:487.50 533608 PUERAM MICHAEL PUERASEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462480.00INVOICE TOTAL:480.00 *CHECK TOTAL:480.00 533609 R0000996 REGIONAL REALTY GROUP09252009/25/20 01 REFUND OVERPAYMENT ON FINAL 01-000-13-00-137186.8202 BILL FOR ACCT#0107463430-03 ** COMMENT **INVOICE TOTAL:86.82 *CHECK TOTAL:86.82 533610 R0001557 CAL ATLANTIC GROUP, INCRNTR ESCROW RFND 10/08/20 01 REFUND REMAINING ENG DEPOSIT 90-138-00-00-01111,144.5002 REFUND REMAINING LGL DEPOSIT 90-138-00-00-001116.75INVOICE TOTAL:1,161.25 *CHECK TOTAL:1,161.25 533611 R0001975 RYAN HOMES2805 GAINS06/19/20 01 SECURITY GUARANTEE REFUND 01-000-24-00-24155,000.00INVOICE TOTAL:5,000.00 *Page 33 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533611 R0001975 RYAN HOMES4408 MILLBROOK06/19/20 01 SECURITY GUARANTEE REFUND 01-000-24-00-24155,000.00INVOICE TOTAL:5,000.00 *CHECK TOTAL:10,000.00 533612 R0001975 RYAN HOMESENGDEPRFND10/05/20 01 REFUND REMAINING ENG DEPOSIT 90-127-00-00-0111861.73INVOICE TOTAL:861.73 *CHECK TOTAL:861.73 533613 R0002070 PULTE GROUP INCESCROW RFND-90-019 10/13/20 01 RELEASE ADMIN DEPOSIT FOR 90-019-19-00-111125,000.0002 AUTUMN CREEK PUD** COMMENT **INVOICE TOTAL:25,000.00 *CHECK TOTAL:25,000.00 533614 R0002070 PULTE GROUP INCESCROW RFND-90-050 10/13/20 01 RELEASE STREET DEPOSIT FOR 90-050-50-00-00012,773.4202 AUTUMN CREEK** COMMENT **INVOICE TOTAL:2,773.42 *CHECK TOTAL:2,773.42 533615 R0002409 GRNE SOLARESCROWRFND10/06/20 01 GRNE SOLAR LGL DEPOSIT REFUND 90-120-00-00-00113,206.3002 GRNE SOLAR ENG DEPOSIT REFUND 90-120-00-00-01115,062.85INVOICE TOTAL:8,269.15 *CHECK TOTAL:8,269.15Page 34 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533616 R0002410 ELENO SILVAESCROW RFND10/06/20 01 REFUND REMAINING ENG DEPOSIT 90-133-00-00-0111341.00INVOICE TOTAL:341.00 *CHECK TOTAL:341.00 533617 R0002411 THOMAS E. KERSTING10062010/06/20 01 REFUND ADMIN TOW BOND DUE TO 01-000-43-00-4325500.0002 CASE BEING DISMISSED** COMMENT **INVOICE TOTAL:500.00 *CHECK TOTAL:500.00 533618 R0002412 NVR, INC.ESCRW RFND10/08/20 01 REFUND REMAINING ENG DEPOSIT 90-135-00-00-01112,500.0002 REFUND REMAINING LGL DEPOSIT 90-135-00-00-00112,350.40INVOICE TOTAL:4,850.40 *CHECK TOTAL:4,850.40 533619 R0002413 CHARLES & GAYLE ASHLEYESCROW RFND10/08/20 01 REFUND REMAINING LGL DEPOSIT 90-145-00-00-001151.03INVOICE TOTAL:51.03 *CHECK TOTAL:51.03 533620 R0002414 JOHN & ROSETTA FLETCHERLGL ESCROW RFND10/09/20 01 REFUND REMAINING LGL DEPOSIT 90-157-00-00-0011442.75INVOICE TOTAL:442.75 *CHECK TOTAL:442.75Page 35 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533621 R0002415 S.E.A.L. SOUTH, INC.ESCROW RFND10/09/20 01 REFUND REMAINING LGL DEPOSIT 90-149-00-00-0011668.5702 REFUND REMAINING ENG DEPOSIT 90-149-00-00-0111145.25INVOICE TOTAL:813.82 *CHECK TOTAL:813.82 533622 R0002416 CONTINENTAL ELECTRICESCROW RFND10/09/20 01 REFUND REMAINING ENG DEPOSIT 90-151-00-00-01112,500.0002 REFUND REMAINING LGL DEPOSIT 90-151-00-00-0011565.07INVOICE TOTAL:3,065.07 *CHECK TOTAL:3,065.07 533623 R0002417 TIMOTHY TURNER09302009/30/20 01 REFUND OVERPAYMENT ON FINAL 01-000-13-00-1371135.1102 BILL FOR ACCT#0109193230-02 ** COMMENT **INVOICE TOTAL:135.11 *CHECK TOTAL:135.11 533624 R0002418 VERITAS REALTY101320 RFND10/13/20 01 SURETY REFUND FOR 866 EDWARD 01-000-24-00-24155,171.89INVOICE TOTAL:5,171.89 *CHECK TOTAL:5,171.89 533625 RIETZR ROBERT L. RIETZ JR.SEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462580.00INVOICE TOTAL:580.00 *CHECK TOTAL:580.00Page 36 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533626 RJONEIL R.J. O'NEIL, INC.0011183203/25/20 01 3/10/20 LIBRARY HVAC REPAIR 82-820-54-00-5495250.00INVOICE TOTAL:250.00 *0011188603/31/20 01 3/17/20 LIBRARY HVAC REPAIR 82-820-54-00-5495294.28INVOICE TOTAL:294.28 *0011218106/09/20 01 5/26/20 LIBRARY HVAC REPAIR 82-820-54-00-54951,486.88INVOICE TOTAL:1,486.88 *CHECK TOTAL:2,031.16 533627 RUNDUEE EDWIN A RUNDLESEPT 24-OCT1110/13/20 01 UMPIRE79-795-54-00-5462120.00INVOICE TOTAL:120.00 *CHECK TOTAL:120.00D001828 RUNYONM MARK RUNYONSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-5462310.00INVOICE TOTAL:310.00 *DIRECT DEPOSIT TOTAL:310.00 533628 SCOTTT THOMAS R SCOTTSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-546255.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00 533629 SECSTATE SECRETARY OF STATE10052010/05/20 01 NOTARY RENEWAL - OLSEM01-110-54-00-546210.00INVOICE TOTAL:10.00 *CHECK TOTAL:10.00Page 37 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533630 SUBURLAB SUBURBAN LABORATORIES INC.18100609/30/20 01 SEPT 2020 WATER SAMPLES51-510-54-00-5429554.00INVOICE TOTAL:554.00 *CHECK TOTAL:554.00 533631 TAEUBERP PAUL TAEUBER09262009/26/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533632 TAGGARTN NATHANIEL TAGGARTSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-5462110.00INVOICE TOTAL:110.00 *CHECK TOTAL:110.00 533633 TRCONTPR TRAFFIC CONTROL & PROTECTION10527509/30/20 01 STREET SIGNS23-230-56-00-561975.80INVOICE TOTAL:75.80 *CHECK TOTAL:75.80 533634 TRICO TRICO MECHANICAL , INC554209/30/20 01 SEPT 30 HVAC REPAIR AT BEECHER 23-216-54-00-5446710.00INVOICE TOTAL:710.00 *CHECK TOTAL:710.00 533635 VAUGHNJ JAEDON VAUGHNPage 38 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533635 VAUGHNJ JAEDON VAUGHNSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-5462265.00INVOICE TOTAL:265.00 *CHECK TOTAL:265.00 533636 WALTERSJ JULIA MARGARET WALTERSSEPT 24-OCT 1110/13/20 01 UMPIRE79-795-54-00-546260.00INVOICE TOTAL:60.00 *CHECK TOTAL:60.00 533637 WATERSYS WATER SOLUTIONS UNLIMITED, INC3881310/02/20 01 CHLORINE51-510-56-00-5638924.00INVOICE TOTAL:924.00 *CHECK TOTAL:924.00 533638 WELDSTAR WELDSTAR0189615809/24/20 01 CYLINDER RENATL01-410-54-00-548535.96INVOICE TOTAL:35.96 *CHECK TOTAL:35.96 533639 WERDERW WALLY WERDERICH082720-JULY08/27/20 01 JUL 2020 ADMIN HEARINGS01-210-54-00-5467300.00INVOICE TOTAL:300.00 *100820-AUG10/08/20 01 AUG 2020 ADMIN HEARINGS01-210-54-00-5467300.00INVOICE TOTAL:300.00 *100820-JUNE10/08/20 01 JUN 2020 ADMIN HEARINGS01-210-54-00-5467300.00INVOICE TOTAL:300.00 *Page 39 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533639 WERDERW WALLY WERDERICH100820-MARCH10/15/20 01 MAR 2020 ADMIN HEARING01-210-54-00-5467150.00INVOICE TOTAL:150.00 *100820-MAY10/08/20 01 MAY 2020 ADMIN HEARINGS01-210-54-00-5467300.00INVOICE TOTAL:300.00 *100820-SEPT10/08/20 01 SEPT 2020 ADMIN HEARINGS01-210-54-00-5467150.00INVOICE TOTAL:150.00 *CHECK TOTAL:1,500.00D001829 YBSDYORKVILLE BRISTOL2020.01210/05/20 01 OCT 2020 LANDFILL EXPENSE 51-510-54-00-544512,685.22INVOICE TOTAL:12,685.22 *920SF10/15/20 01 SEPT 2020 SANITARY FEES95-000-24-00-2450204,034.85INVOICE TOTAL:204,034.85 *SEP-2010/05/20 01 SEPT 2020 PERMIT FEES95-000-24-00-245440,600.00INVOICE TOTAL:40,600.00 *DIRECT DEPOSIT TOTAL:257,320.07 533640 YOUNGM MARLYS J. YOUNG08102008/24/20 01 08/10/20 MEETING MINUTES82-820-54-00-546271.75INVOICE TOTAL:71.75 *09092009/29/20 01 HILLSIDE SIGN VARIANCE90-159-00-00-001144.4102 MEETING SCHEDULE FOR 2021 01-220-54-00-54622.34INVOICE TOTAL:46.75 *09152010/01/20 01 09/15/20 PW MEETING MINUTES 01-110-54-00-546264.50INVOICE TOTAL:64.50 *Page 40 of 43 01-110 ADMINISTRATION11-111 FOX HILL SSA25-225 PARKS & REC CAPITAL82-820 LIBRARY OPERATIONS01-120 FINANCE12-112 SUNFLOWER ESTATES42-420 DEBT SERVICE84-840 LIBRARY CAPITAL01-210 POLICE15-155 MOTOR FUEL TAX(MFT) 51-510 WATER OPERATIONS87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT23-216 MUNICIPAL BUILDING52-520 SEWER OPERATIONS88-880 DOWNTOWN TIF01-410 STREET OPERATIONS23-230 CITY-WIDE CAPITAL72-720 LAND CASH89-890 DOWNTOWN TIF II01-540 HEALTH & SANITATION25-205 POLICE CAPITAL79-790 PARKS DEPARTMENT90-XXX DEVELOPER ESCROW01-640 ADMINISTRATIVE SERVICES25-215 PUBLIC WORKS CAPITAL79-795 RECREATION DEPARTMENT95-XXX ESCROW DEPOSITDATE: 10/20/20TIME: 08:57:44UNITED CITY OF YORKVILLECHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/27/2020CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533640 YOUNGM MARLYS J. YOUNG09162010/05/20 01 9/16/20 ADMIN MEETING MINUTES 01-110-54-00-546241.75INVOICE TOTAL:41.75 *CHECK TOTAL:224.75399,751.84265,439.07TOTAL CHECKS PAID:TOTAL DIRECT DEPOSITS PAID: TOTAL AMOUNT PAID:665,190.91Page 41 of 43 REGULAR OVERTIME TOTAL IMRF FICA TOTALSMAYOR & LIQ. COM.908.34$ 908.34$ -$ 69.49$ 977.83$ ALDERMAN4,000.00 4,000.00 - 306.00 4,306.00 ADMINISTRATION19,820.54 19,820.54 2,213.95 1,059.59 23,094.08 FINANCE11,870.13 11,870.13 1,325.89 878.41 14,074.43 POLICE114,412.56 2,087.81 116,500.37 608.51 8,650.22 125,759.10 COMMUNITY DEV.19,119.69 - 19,119.69 2,135.67 1,398.74 22,654.10 STREETS16,339.60 - 16,339.60 1,825.15 1,195.61 19,360.36 WATER16,534.36 1,219.88 17,754.24 1,983.14 1,307.78 21,045.16 SEWER9,048.90 - 9,048.90 1,010.76 652.24 10,711.90 PARKS26,917.04 207.45 27,124.49 3,029.80 1,974.01 32,128.30 RECREATION16,578.54 - 16,578.54 1,595.52 1,228.52 19,402.58 LIBRARY16,676.23 - 16,676.23 1,211.94 1,241.73 19,129.90 TOTALS272,225.93$ 3,515.14$ 275,741.07$ 16,940.33$ 19,962.34$ 312,643.74$ TOTAL PAYROLL312,643.74$ UNITED CITY OF YORKVILLEPAYROLL SUMMARYOctober 16, 2020Page 42 of 43 ACCOUNTS PAYABLE DATE Clerk's Check #131177- Kendall County Recorder (Page 1)10/13/2020 302.00$ City MasterCard Bill Register (Pages 2 - 10)10/25/2020 89,337.85 City Check Register (Pages 11 - 41)10/27/2020 665,190.91 SUB-TOTAL: $754,830.76 Bi - Weekly (Page 42)10/16/2020 312,643.74$ SUB-TOTAL: 312,643.74$ TOTAL DISBURSEMENTS:1,067,474.50$ UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, October 27, 2020 PAYROLL Page 43 of 43 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Consent Agenda #3 Tracking Number ADM 2020-59 Treasurer’s Report for September 2020 City Council – October 27, 2020 ADM 10-21-20 Moved forward to CC consent agenda. ADM 2020-59 Majority Approval Rob Fredrickson Finance Name Department Beginning Fund Balance (unaudited) September Revenues YTD Revenues Revenue Budget % of Budget September Expenses YTD Expenses Expense Budget % of Budget Projected Ending Fund Balance General Fund01 - General 7,512,061$ 2,671,458$ 8,825,477$ 16,933,486$ 52% 1,555,199$ 6,199,481$ 16,898,632$ 37% 10,138,057$ Special Revenue Funds15 - Motor Fuel Tax 695,707 65,688 723,235 813,861 89% 57,734 680,956 1,117,462 61% 737,985 79 - Parks and Recreation 411,483 130,985 743,760 2,187,300 34% 134,338 699,120 2,556,762 27% 456,122 72 - Land Cash 247,841 1,710 9,482 33,858 28% 8,805 211,558 240,287 88% 45,765 87 - Countryside TIF (1,141,784) 71,136 110,284 153,965 72% 956 55,481 222,486 25% (1,086,981) 88 - Downtown TIF (1,237,550) 9,445 54,028 76,000 71% 3,415 229,356 306,052 75% (1,412,879) 89 - Downtown TIF II (73,800) 19,164 45,475 25,000 0% 20,000 20,300 44,500 46% (48,625) 11 - Fox Hill SSA 13,493 6,516 15,641 16,034 98% 212 1,058 37,326 3% 28,076 12 - Sunflower SSA (16,199) 9,135 19,661 20,363 97% 1,532 6,025 20,326 30% (2,562) Debt Service Fund42 - Debt Service - 27,569 137,690 323,225 43% - 14,350 323,225 4% 123,340 Capital Project Funds25 - Vehicle & Equipment 512,071 57,685 217,240 448,823 48% 62,008 164,409 651,794 25% 564,902 23 - City-Wide Capital 588,156 110,302 671,828 1,335,670 50% 47,208 251,153 1,628,147 15% 1,008,831 Enterprise Funds *51 - Water 3,268,244 197,751 1,956,693 4,652,087 42% 233,733 1,058,767 5,828,132 18% 4,166,171 *52 - Sewer 1,222,388 78,577 684,699 1,817,867 38% 46,121 470,811 2,286,552 21% 1,436,276 Library Funds82 - Library Operations 578,606 655,073 1,544,647 1,647,343 94% 60,543 373,195 1,664,378 22% 1,750,058 84 - Library Capital 123,583 16,067 46,955 50,500 93% 443 7,506 75,500 10% 163,032 Total Funds 12,704,300$ 4,128,259$ 15,806,795$ 30,535,382$ 52% 2,232,244$ 10,443,527$ 33,901,561$ 31% 18,067,568$ * Fund Balance EquivalencyRob Fredrickson, Finance Director/TreasurerUNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending September 30, 2020Cash BasisAs Treasurer of the United City of Yorkville, I hereby attest, to the best of my knowledge, that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Further information is available in the Finance Department. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Consent Agenda #4 Tracking Number ADM 2020-63 Closure of the Illinois Funds Motor Fuel Tax Account City Council – October 27, 2020 ADM 10-21-20 Moved forward to CC consent agenda. ADM 2020-63 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of a resolution that closes the City’s Motor Fuel Tax (MFT) account the Illinois Funds, which is a local government investment pool operated by the State Treasurer. Background Historically motor fuel taxes and other related proceeds have been maintained in a separate bank account from the City, consisting of an operating account at Illinois Funds; even though there is no legal requirement or operational efficiency to be gained by doing so. The closing of this account would allow MFT monies to be consolidated (i.e. comingled) with other City funds, which is the same treatment applied to other City Funds, such as Parks & Recreation, Water, Sewer, Land Cash, etc. It would also streamline other financial processes by: Reducing staff time by eliminating the need to transfer money back and forth between MFT and City accounts in order to fund accounts payable, capital project expenditures and reclassing journal entries. Further reduces the amount of staff time spent on bank reconciliations, as there would be one less account to reconcile on a monthly basis. It should be noted that MFT revenues, expenditures and fund balances would continue to be recorded as they always have, within the Motor Fuel Tax Fund (15). Moreover, the City’s accounting system would continue to track MFT cash flows, so we will always know what portion of the City’s total cash position is allocated to MFT operations. The only difference would be where the money is physically housed (i.e. comingled with other City funds instead of a separate bank account). Recommendation Staff recommends approval of the attached resolution. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: October 15, 2020 Subject: Closure of Illinois Fund MFT Account Resolution No. 2020-____ Page 1 Resolution No. 2020-_____ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AUTHORIZING THE CLOSURE OF THE ILLINOIS FUNDS MOTOR FUEL TAX ACCOUNT WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non home-rule municipality and political subdivision of the State of Illinois created in accordance with the 1970 Constitution of the State of Illinois and the laws of the State; and, WHEREAS, the City desires to close the Illinois Funds Motor Fuel Tax Account into which motor fuel taxes have been deposited in order to consolidate its accounting systems on the condition that all receipts and transactions shall continue to be tracked separately. NOW, THEREFORE, BE IT RESOLVED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. That Rob Fredrickson, Finance Director, be and is hereby authorized to close the City’s Illinois Funds Motor Fuel Tax Account ending in 3520 and thereafter deposit said funds into the City’s general account but continue to track all receipts and transactions as required by law for motor fuel taxes. Section 2. That this Resolution shall be in full force and effect from and after its passage and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ______ day of _______________, 2020. Resolution No. 2020-____ Page 2 KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ______ day of _______________, 2020. ______________________________ Mayor Attest: ___________________________ City Clerk Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #1 Tracking Number CC 2020-79 Proclamation for Poppy Days City Council – October 27, 2020 None Mayor John Purcell Name Department UNITED CITY OF YORKVILLE Proclamation Whereas, America is the land of freedom, preserved and protected willingly and freely by citizen soldiers; Whereas, millions who have answered the call to arms have died on the field of battle; Whereas, a nation of peace must be reminded of the price of war and the debt owed to those who have died in war; Whereas, the red poppy has been designated as a symbol of sacrifice of lives in all wars; Whereas, the America Legion Post 489 and America Legion Auxiliary Unit 489 have pledged to remind America annually of this debt through the distribution of the memorial flower, so that November 4 - 11, 2020 may serve as “Poppy Awareness Days”. Therefore, I, John Purcell, Mayor of the United City of Yorkville, do hereby proclaim “Poppy Awareness Days” in the United City of Yorkville, and request all citizens to observe these days by wearing a Poppy and making contributions for this worthy cause. Dated this 27th day of October, 2020, A.D. ____________________________ John Purcell, Mayor Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #2 Tracking Number CC 2020-80 Appointment of Freedom of Information Officer – Nicole Collum City Council – October 27, 2020 Majority Approval Appointment of an additional FOIA Officer for the Police Department. James Jensen Police Name Department Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #3 Tracking Number PW 2020-63 ITEP Applications - update City Council – October 27, 2020 10/13/20 Approval Majority Approval Review of the current status of the ITEP applications for a Fox Road trail and the Route 34 islands and parkway plantings. Erin Willrett Administration Name Department Summary Review of the current status of the ITEP applications for a Fox Road trail and the Route 34 islands and parkway plantings. Background This item was last discussed by the City Council at the October 13th meeting, when the City Council approved resolutions authorizing both ITEP applications despite many of the details with the grant applications still being fluid. Federal funds will provide reimbursement up to 50 percent for right- of-way and easement acquisition costs, and up to 80 percent for preliminary engineering, utility relocations, construction engineering and construction costs. The maximum application is $2,000,000.00. Since that meeting, the City has heard from Kendall County that the Highway Committee had some unanswered questions related to the Fox Road project, their contributions, and the pending intergovernmental agreement. Timing wise, this means that the Kendall County participation in the grant will likely come after the deadline for the grant application. While this is acceptable from the state’s perspective (i.e. the state will view Kendall County participation as a supporting entity, not required), this may or may not be acceptable with the City Council. Fox Road Multi Use Path – Option A The original option that staff looked at applying for was the multi-use path from Hoover Forest Preserve east to IL Route 47. The preliminary cost estimate for this application is $3,045,500.00. The local share would equal $1,045,500.00. Staff has included the exhibits in the packet for Council’s review. Fox Road Multi Use Path – Option B Staff has also looked at an alternate option for multi-use path from Hoover Forest Preserve east to Morgan Street, then using on-road bike path signage from Morgan Street south to 126 to the crossing at IL 47 and IL Route 126 to the trail on the east side of the roadway. This would also create a connection between the Middle School and Hoover Forest Preserve. The preliminary cost estimate for this application is $2,609,450.00. The local share would equal $850,620.00. Staff has included the exhibits in the packet for Council’s review. Vegetation Management – U.S. Route 34 Since direction was given at the committee to do low grow, no mow throughout the entire right- of-way. The preliminary cost estimate for this application is $364,000.00. The local share, or 20% of the project costs, would equate to $72,800.00. Staff has included the exhibits in the packet for Council’s review. Memorandum To: City Council From: Erin Willrett, Assistant City Administrator CC: Bart Olson, City Administrator Date: October 27, 2020 Subject: ITEP Applications - update Recommendation Both applications were authorized at the October 13th City Council meeting. Staff would like to request feedback on Option A vs. Option B for the Fox Road Multi-Use Trail Application. Staff will then proceed with the applications prior to the November 2, 2020 deadline. å å å å å å å å å å £¤30 #!71 £¤3 4 £¤3 4 #!47 #!12 6 #!47 #!12 6 Conceptual Shared - Use Trail Map 00.510.25 Miles October 2020 The Data is provided without warranty or any representation of accuracy, timeliness, or completeness. It is the responsibility of the “Requester” to determine accuracy, timeliness, completeness, and appropriateness of its use. The United City of Yorkville makes no warranties, expressed or implied, to the use of the Data. This map is for reference only. The conceptual trails indicated on this map, including County Trails, Future Internal, and Proposed Conceptual are subject to change and are not final. 5Legend Local Parks/Forest Preserves City Forest Preserve Hoover Educational Center State å School Locations Parks ID School ID %,01 %,A Trails Trail Status Future Internal (Private/Public Trail Link) County Trail In Developer PUD Agreement Private/Public Trail (HOA) Asphalt Private/Public Trail (HOA) Limestone Proposed Conceptual Trails Outside of Yorkville Secured By City %,30 %,31 %,25 %,35 %,26 %,34 %,19 %,28 %,29 %,01 %,27 %,20 %,17 %,03 %,02 %,07 %,04 %,05 %,21 %,22 %,06 %,33 %,08%,10%,13%,15 %,14 %,12 %,09 %,16 %,18 %,11 %,23 %,32%,24 %,A %,B%,E %,D%,C %,I %,J %,H %,F 01 - Purcell Park 02 - Fox Hill East Park 03 - Fox Hill West Park 04 - Hiding Spot Park 05 - Emily Sleezer Park 06 - Town Square Park 07 - Beecher Park 08 - Van Emmon Park 09 - Price Park 10 - Riverfront Park 11 - Kiwanis Park 12 - Rice Park 13 - West Hydraulic Park 14 - Rivers Edge Park 15 - Crawford Park 16 - Sunflower Park 17 - Cannonball Ridge Park 18 - Gilbert Park 19 - Rotary Park 20 - Bristol Station Park 21 - Junior Women's Club Park 22 - Jaycee Pond 23 - Cobb Park 24 - Raintree Village Park A 25 - Steven G. Bridge Park 26 - Stepping Stones Park 27 - Wheaton Woods 28 - Green's Filling Station Park 29 - Riemenschneider Park 30 - Bristol Bay Park A 31 - Regional Park at Bristol Bay 32 - Raintree Village Park B 33 - Clark Park 34 - Grande Reserve Park A 35 - Grande Reserve Park B A - Yorkville High School B - Yorkville High School Academy C - Yorkville Intermediate School D - Circle Center Grade School E - Yorkville Grade School F - Grande Reserve Elementary School G - Bristol Bay Elementary School H - Bristol Grade School I - Yorkville Middle School J - Autumn Creek Elementary School Park IDs School IDs Proposed Fox Road Multi - Use Path Document Path: \\hercules\EEI_Storage\CAD\GIS\Public\Yorkville\2017\YO1736\Conceptual Shared Use Trails Map (2020).mxd Proposed Bike Route City Owned/Maintained Asphalt Hoover Educational Center JOB NO:YO1736-C DESIGNED:CMF/CCJ DATE:10/3/2017 and 10/21/2020 PROJECT TITLE:Fox Road Shared-Use Path ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 CY 4,453 30.00$ 133,600.00$ 2 SY 11,133 1.50$ 16,700.00$ 3 SY 2,227 15.00$ 33,400.00$ 4 LF 16,700 2.50$ 41,750.00$ 5 SY 11,133 20.00$ 222,660.00$ 6 LB 25,050 0.50$ 12,525.00$ 7 TON 1,067 100.00$ 106,700.00$ 8 SF 260 35.00$ 9,100.00$ 9 SF 1,300 15.00$ 19,500.00$ 10 FT 420 2.00$ 840.00$ 11 FT 660 4.00$ 2,640.00$ 12 FT 75 10.00$ 750.00$ 13 SF 13,875 3.50$ 48,562.50$ 14 SY 13,917 14.00$ 194,838.00$ 15 LS 1 60,000.00$ 60,000.00$ 16 LS 1 7,500.00$ 7,500.00$ 17 LS 1 50,000.00$ 50,000.00$ 18 LS 1 25,000.00$ 25,000.00$ 19 LS 1 250,000.00$ 250,000.00$ 20 -$ 21 -$ 22 -$ 23 -$ SUBTOTAL 1,236,065.50$ LAND ACQ ASSUMPTIONS:PRELIMINARY ENGINEERING I (8%)187,410.00$ ROW AND/OR EASEMENT NEEDED FOR 6,975'PRELIMINARY ENGINEERING II (10%)234,270.00$ 5,925' - 10' OF ROW AND 5' OF EASEMENT CONST. ENGINEERING, GEOTECHNICAL AND TESTING (12%)281,130.00$ 1,050' - 20' OF EASEMENT ROW/EASEMENT ACQUISITION 845,620.00$ $10 / SQ FT FOR ROW, $5 / SQ FT FOR EASEMENT ROW/EASEMENT DOCUMENTS 261,000.00$ 29 PARCELS REQUIRED TOTAL PRELIMINARY COST ESTIMATE 3,045,500.00$ $2,500 PLAT OF HIGHWAY/TITLE, $2,000 APPRAISAL FEDERAL PARTICIPATION = 2,000,000.00$ $1,000 REVIEW APPRAISAL, $3,500 NEGOTIATIONS LOCAL PARTICIPATION = 1,045,500.00$ NOTE: ENGINEERING COSTS ASSUME USE OF FEDERAL FUNDS Preliminary Cost Estimate - All Sections (8,350 LF, 10' Wide) IL 47 to Hoover Forest Preserve ITEM EARTH EXCAVATION GEOTECHNICAL FABRIC FOR GROUND STABILIZATION AGGREGATE SUBGRADE IMPROVEMENT 12" PERIMETER EROSION BARRIER AGGREGATE BASE COURSE, 10" BITUMINOUS MATERIALS (PRIME COAT) HOT-MIX ASPHALT SURFACE COURSE, 2" DETECTABLE WARNINGS PORTLAND CEMENT CONCRETE BIKE PATH, 5" THERMOPLASTIC PAVEMENT MARKINGS - LINE 6" THERMOPLASTIC PAVEMENT MARKINGS - LINE 12" THERMOPLASTIC PAVEMENT MARKINGS - LINE 24" SIDEWALK REMOVAL RESTORATION MOBILIZATION PATH SIGNING TRAFFIC CONTROL TREE TRIMMING, PRUNING, AND REMOVAL BOX CULVERT OR PEDESTRIAN BRIDGE McHugh RdIlliniCtE Main St Schoo l h o u s e R d Fo x Gl e n Cir WestStWalsh Ct E Birch Ct WackerDrCandleberryLnIllinoisRoute # 1 2 6King StWooddale D r Burning Bush Dr W Cedar Ct Trilli u m C t Benjamin StSharon Ln Morgan StGarden St Aaron Ln Church StRiver Rd FirCt Spicebush Ct FoxGlen CtMadison CtRodak StBellSt Walsh DrN Bridge StPoplar DrOakwood StHawthorne Ct Adams StJefferson StC o r n e r s t o n e D rWhi te Oak Way W Madison St W Van Emmon St W HydraulicAve W Ridge St BatorStGreen Briar Rd Columbine CtColtonStBuhrmaster CtRe dho r s e L n ColumbineDrCandleb e r r y Ct Blaine St E Fox St T y l e r C r e e k C t W Birch Ct E Hydraulic Ave E Van Emmon St Buckthorn Ct Sunflower Ct E Washington St S Main StPine CtState StAdrian StW Dolph St W Orange St Van Emmon Rd W Beecher St E Cedar Ct W Washington St Liberty StHeustis StW Main St Mill StFlintCreek Ln W Center St W River St E Center St W Fox StRiverBirch LnGawne Ln HickoryCt Illini DrSpruce CtDydyna CtBruell StWalsh CirGlenNelson DrSanders CtT om a s i k C t Olsen St E Ridge St Walter St Deer StWorsley StWindham C i r Maple St Cora lbe r ry C t Wolf St Beaver St Stony Creek Ln Kelly AveE Orange St River Birch Dr Fox Glen Dr E Fox Glen Dr WE Spring St Woodworth StWoodland D r Westwind Dr S Bridge StN o r w a y C i r Badger StCrooked Creek DrWood Sage AveElizabeth St Fox RdFord DrEldamain RdP a v i l l i o n R d Colonial Pkwy Garden CirE Barberry CirW Ba rbe r ry C i r Wooden Bridge DrEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 UNITED CITY OF YORKVILLE2020 ITEP APPLICATIONFOX ROAD SHARED USE PATH www.eeiweb.com DATE DATE: PROJECT NO.: FILE: PATH: BY: October 2020 YO2028 YO2028_2020 ITEP App H:\GIS\PUBLIC\YORKVILLE\2017\ MJT NO.REVISIONS ³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us 2,000 01,000 Feet HOOVER FOREST PRESERVE Legend Proposed Shared Use Path Future County Shared Use Path (Eldamain Rd) Existing City Owned/Maintained Asphalt Existing County Trail 8,350 FT FOX RIVER 47 71 126 å å å å å å å å å å £¤30 #!71 £¤3 4 £¤3 4 #!47 #!12 6 #!47 #!12 6 Conceptual Shared - Use Trail Map 00.510.25 Miles October 2020 The Data is provided without warranty or any representation of accuracy, timeliness, or completeness. It is the responsibility of the “Requester” to determine accuracy, timeliness, completeness, and appropriateness of its use. The United City of Yorkville makes no warranties, expressed or implied, to the use of the Data. This map is for reference only. The conceptual trails indicated on this map, including County Trails, Future Internal, and Proposed Conceptual are subject to change and are not final. 5Legend Local Parks/Forest Preserves City Forest Preserve Hoover Educational Center State å School Locations Parks ID School ID %,01 %,A Trails Trail Status Future Internal (Private/Public Trail Link) County Trail In Developer PUD Agreement Private/Public Trail (HOA) Asphalt Private/Public Trail (HOA) Limestone Proposed Conceptual Trails Outside of Yorkville Secured By City %,30 %,31 %,25 %,35 %,26 %,34 %,19 %,28 %,29 %,01 %,27 %,20 %,17 %,03 %,02 %,07 %,04 %,05 %,21 %,22 %,06 %,33 %,08%,10%,13%,15 %,14 %,12 %,09 %,16 %,18 %,11 %,23 %,32%,24 %,A %,B%,E %,D%,C %,I %,J %,H %,F 01 - Purcell Park 02 - Fox Hill East Park 03 - Fox Hill West Park 04 - Hiding Spot Park 05 - Emily Sleezer Park 06 - Town Square Park 07 - Beecher Park 08 - Van Emmon Park 09 - Price Park 10 - Riverfront Park 11 - Kiwanis Park 12 - Rice Park 13 - West Hydraulic Park 14 - Rivers Edge Park 15 - Crawford Park 16 - Sunflower Park 17 - Cannonball Ridge Park 18 - Gilbert Park 19 - Rotary Park 20 - Bristol Station Park 21 - Junior Women's Club Park 22 - Jaycee Pond 23 - Cobb Park 24 - Raintree Village Park A 25 - Steven G. Bridge Park 26 - Stepping Stones Park 27 - Wheaton Woods 28 - Green's Filling Station Park 29 - Riemenschneider Park 30 - Bristol Bay Park A 31 - Regional Park at Bristol Bay 32 - Raintree Village Park B 33 - Clark Park 34 - Grande Reserve Park A 35 - Grande Reserve Park B A - Yorkville High School B - Yorkville High School Academy C - Yorkville Intermediate School D - Circle Center Grade School E - Yorkville Grade School F - Grande Reserve Elementary School G - Bristol Bay Elementary School H - Bristol Grade School I - Yorkville Middle School J - Autumn Creek Elementary School Park IDs School IDs Proposed Fox Road Multi - Use Path Document Path: \\hercules\EEI_Storage\CAD\GIS\Public\Yorkville\2017\YO1736\Conceptual Shared Use Trails Map (2020).mxd Proposed Bike Route City Owned/Maintained Asphalt Hoover Educational Center JOB NO:YO1736-C DESIGNED:CMF/CCJ DATE:10/3/2017 and 10/21/2020 PROJECT TITLE:Fox Road Shared-Use Path ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 CY 3,712 30.00$ 111,360.00$ 2 SY 9,280 1.50$ 13,920.00$ 3 SY 1,856 15.00$ 27,840.00$ 4 LF 13,920 2.50$ 34,800.00$ 5 SY 9,280 20.00$ 185,600.00$ 6 LB 20,880 0.50$ 10,440.00$ 7 TON 1,067 100.00$ 106,700.00$ 8 SF 260 35.00$ 9,100.00$ 9 SF 1,300 15.00$ 19,500.00$ 10 FT 420 2.00$ 840.00$ 11 FT 660 4.00$ 2,640.00$ 12 FT 75 10.00$ 750.00$ 13 SF 13,875 3.50$ 48,562.50$ 14 SY 13,917 14.00$ 194,838.00$ 15 LS 1 60,000.00$ 60,000.00$ 16 LS 1 12,500.00$ 12,500.00$ 17 LS 1 50,000.00$ 50,000.00$ 18 LS 1 25,000.00$ 25,000.00$ 19 LS 1 250,000.00$ 250,000.00$ 20 -$ 21 -$ 22 -$ 23 -$ SUBTOTAL 1,164,390.50$ LAND ACQ ASSUMPTIONS:PRELIMINARY ENGINEERING I (8%)160,580.00$ ROW AND/OR EASEMENT NEEDED FOR 6,975'PRELIMINARY ENGINEERING II (10%)200,730.00$ 5,925' - 10' OF ROW AND 5' OF EASEMENT CONST. ENGINEERING, GEOTECHNICAL AND TESTING (12%)240,880.00$ 1,050' - 20' OF EASEMENT ROW/EASEMENT ACQUISITION 671,870.00$ $10 / SQ FT FOR ROW, $5 / SQ FT FOR EASEMENT ROW/EASEMENT DOCUMENTS 171,000.00$ 17 PARCELS REQUIRED TOTAL PRELIMINARY COST ESTIMATE 2,609,450.00$ $2,500 PLAT OF HIGHWAY/TITLE, $2,000 APPRAISAL FEDERAL PARTICIPATION = 1,758,830.00$ $1,000 REVIEW APPRAISAL, $3,500 NEGOTIATIONS LOCAL PARTICIPATION = 850,620.00$ NOTE: ENGINEERING COSTS ASSUME USE OF FEDERAL FUNDS TRAFFIC CONTROL TREE TRIMMING, PRUNING, AND REMOVAL BOX CULVERT OR PEDESTRIAN BRIDGE THERMOPLASTIC PAVEMENT MARKINGS - LINE 12" THERMOPLASTIC PAVEMENT MARKINGS - LINE 24" SIDEWALK REMOVAL RESTORATION MOBILIZATION PATH SIGNING AGGREGATE BASE COURSE, 10" BITUMINOUS MATERIALS (PRIME COAT) HOT-MIX ASPHALT SURFACE COURSE, 2" DETECTABLE WARNINGS PORTLAND CEMENT CONCRETE BIKE PATH, 5" THERMOPLASTIC PAVEMENT MARKINGS - LINE 6" Preliminary Cost Estimate - All Sections (6,962 LF, 10' Wide) Morgan St. to Hoover Forest Preserve with signed bicycle route from IL 47 to Morgan St. ITEM EARTH EXCAVATION GEOTECHNICAL FABRIC FOR GROUND STABILIZATION AGGREGATE SUBGRADE IMPROVEMENT 12" PERIMETER EROSION BARRIER McHugh RdIlliniCtE Main St Schoo l h o u s e R d Fo x Gl e n Cir WestStWalsh Ct E Birch Ct WackerDrCandleberryLnIllinoisRoute # 1 2 6King StWooddale D r Burning Bush Dr W Cedar Ct Trilli u m C t Benjamin StSharon Ln Morgan StGarden St Aaron Ln Church StRiver Rd FirCt Spicebush Ct FoxGlen CtMadison CtRodak StBellSt Walsh DrN Bridge StPoplar DrOakwood StHawthorne Ct Adams StJefferson StC o r n e r s t o n e D rWhi te Oak Way W Madison St W Van Emmon St W HydraulicAve W Ridge St BatorStGreen Briar Rd Columbine CtColtonStBuhrmaster CtRe dho r s e L n ColumbineDrCandleb e r r y Ct Blaine St E Fox St T y l e r C r e e k C t W Birch Ct E Hydraulic Ave E Van Emmon St Buckthorn Ct Sunflower Ct E Washington St S Main StPine CtState StAdrian StW Dolph St W Orange St Van Emmon Rd W Beecher St E Cedar Ct W Washington St Liberty StHeustis StW Main St Mill StFlintCreek Ln W Center St W River St E Center St W Fox StRiverBirch LnGawne Ln HickoryCt Illini DrSpruce CtDydyna CtBruell StWalsh CirGlenNelson DrSanders CtT om a s i k C t Olsen St E Ridge St Walter St Deer StWorsley StWindham C i r Maple St Cora lbe r ry C t Wolf St Beaver St Stony Creek Ln Kelly AveE Orange St River Birch Dr Fox Glen Dr E Fox Glen Dr WE Spring St Woodworth StWoodland D r Westwind Dr S Bridge StN o r w a y C i r Badger StCrooked Creek DrWood Sage AveElizabeth St Fox RdFord DrEldamain RdP a v i l l i o n R d Colonial Pkwy Garden CirE Barberry CirW Ba rbe r ry C i r Wooden Bridge DrEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 UNITED CITY OF YORKVILLE2020 ITEP APPLICATIONFOX ROAD SHARED USE PATH www.eeiweb.com DATE DATE: PROJECT NO.: FILE: PATH: BY: October 2020 YO2028 YO2028_2020 ITEP App H:\GIS\PUBLIC\YORKVILLE\2017\ MJT NO.REVISIONS ³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us 2,000 01,000 Feet HOOVER FOREST PRESERVE Legend Proposed Shared Use Path Proposed Bike Route Future County Shared Use Path (Eldamain Rd) Existing City Owned/Maintained Asphalt Existing County Trail 6,962 FT FOX RIVER 47 71 126 JOB NO:YO2031-C DESIGNED:CCJ DATE:October 21, 2020 PROJECT TITLE:Rte. 34 Vegetation Management ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 ACRE 50.4 405.00$ 20,420.00$ 2 ACRE 25.2 635.00$ 16,010.00$ 3 ACRE 25.2 1,555.00$ 39,190.00$ 4 ACRE 25.2 5,520.00$ 139,110.00$ 5 SUPPLEMENTAL WATERING UNIT 100.0 200.00$ 20,000.00$ 6 L SUM 1 30,000.00$ 30,000.00$ 7 L SUM 1 15,000.00$ 15,000.00$ 280,000.00$ PRELIMINARY ENGINEERING I (8%)22,400.00$ PRELIMINARY ENGINEERING II (10%)28,000.00$ CONST. ENGINEERING, GEOTECHNICAL AND TESTING (12%)33,600.00$ TOTAL PRELIMINARY COST ESTIMATE 364,000.00$ FEDERAL PARTICIPATION =291,200.00$ LOCAL PARTICIPATION =72,800.00$ TOTAL CONCEPTUAL COST ESTIMATE MOBILIZATION TRAFFIC CONTROL AND PROTECTION HYDROMULCH CONCEPTUAL COST ESTIMATE ITEM HERBICIDE APPLICATION SEED BED PREPARATION LOW MAINTENANCE TURF SEED AND FERTILIZER G:\Public\Yorkville\2020\YO2031-C 2020 ITEP Applications\Eng\Vegetation Management Estimate Sycamor eRdCh e s t n u t C i r Chestnut LnStoneridgeCirJohn St Cottonwood Ct W Veterans Pkwy Cummins St Sequoia Cir Rena Ln WhitePineCtStoneridgeCtDie h l F a r mR d Ca r ol y nCtEver g r e e n L n Chestnut Cir Cypress L n AspenLnAspen LnChestnutLnCot t on w o o d T r lEldamain RdEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 ROUTE 34 VEGETATION MANAGEMENT AREAS - EXHIBIT 1www.eeiweb.com DATE DATE: PROJECT NO.: FILE: PATH: BY: OCTOBER 2020 YO2028 YO2028_Route 34 Median Exhibit 1 H:\GIS\PUBLIC\YORKVILLE\2020\ MJT NO.REVISIONS ³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us 300 0 300150 Feet Legend Vegetation Management Areas IndependenceBlvdChestnutCirJohnStC h es t n u t L nBeecher RdCornellLnCannonball TrlHickoryLnJohnStW Veterans PkwyIsabel DrN Beecher RdErica LnEdwardLnEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700ROUTE 34 VEGETATION MANAGEMENTAREAS - EXHIBIT 2www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:OCTOBER 2020YO2028YO2028_Route 34 Median Exhibit 1H:\GIS\PUBLIC\YORKVILLE\2020\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us3000300150FeetLegendVegetation Management Areas IndependenceBlvdSunset AvePrairieLnGameFarmRdCenterPkwyB lackb erry C tE Kendall DrJohn StPowersCtM a rketview D rE Blackberry LnMulhernCtW Blackberry LnP a l m e r C t N Bridge StE Countryside PkwyWKendallDrE Veterans PkwyHickoryLnWCountrysidePkwyHillcrestAveE K en d allD riv e KendallCircleWVeteransPkwyWKendallDriveLeisure StEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700ROUTE 34 VEGETATION MANAGEMENT AREAS - EXHIBIT 3www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:OCTOBER 2020YO2028YO2028_Route 34 Median Exhibit 3H:\GIS\PUBLIC\YORKVILLE\2020\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us3000300150FeetLegendVegetation Management Areas McHughRdPrairiePointeDrMulhernCtCrimsonLnNBridgeStHeartlandDrTuma RdM arketv ie w D r E K e n d a ll Dr iv e W Veterans PkwyMarketplace DrWKendallDriveWCountrysidePkwyE Countryside PkwyEVeteransPkwyEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700ROUTE 34 VEGETATION MANAGEMENTAREAS - EXHIBIT 4www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:OCTOBER 2020YO2028YO2028_Route 34 Median Exhibit 4H:\GIS\PUBLIC\YORKVILLE\2020\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us3000300150FeetLegendVegetation Management Areas ECountrysidePkwyE Veterans PkwyPrairiePointeDrCrimsonLnTuma RdEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700ROUTE 34 VEGETATION MANAGEMENT AREAS - EXHIBIT 5www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:OCTOBER 2020YO2028YO2028_Route 34 Median Exhibit 5H:\GIS\PUBLIC\YORKVILLE\2020\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us3000300150FeetLegendVegetation Management Areas Autumn Creek BlvdTimberView LnTimberRidgeDrOrchidStSienna DrCrimsonLnCanyonCtCoral DrEmerald LnLavenderWayTimberViewLnSundownLnSundownLnE Veterans PkwyEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700ROUTE 34 VEGETATION MANAGEMENT AREAS - EXHIBIT 6www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:OCTOBER 2020YO2028YO2028_Route 34 Median Exhibit 6H:\GIS\PUBLIC\YORKVILLE\2020\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us3000300150FeetLegendVegetation Management Areas Burr CtBristol Ridge RdOaklawnAveSunsetAvePatriot CtLymanLoopLinden AveBurr StWLyncliffDrMcLellanBlvdCranstonCirAmericanWayParkway DrSundownLnEVeteransPkwySquireCirEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700ROUTE 34 VEGETATION MANAGEMENT AREAS - EXHIBIT 7www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:OCTOBER 2020YO2028YO2028_Route 34 Median Exhibit 7H:\GIS\PUBLIC\YORKVILLE\2020\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us3000300150FeetLegendVegetation Management Areas Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Public Works Committee #1 Tracking Number PW 2020-58 Water Department Truck Purchases City Council – October 27, 2020 PW 10-20-20 Moved forward to City Council agenda. PW 2020-58 Majority Approval Proposing to purchase two new trucks for the water department. Eric Dhuse Public Works Name Department Summary Recommendation the purchase of two (2) new pickup trucks for the Water Department. Background As part of the annual budget process, staff evaluates the condition of the Public Works fleet. The approved FY2021 budget included the purchase of two (2) pickup trucks in the Water Operations Fund, and two (2) snow plows in the Public Works Capital Fund. These purchases will replace trucks currently in the Public Works Department fleet that are past their useful life. Staff intends to use the State Purchase Program through the Illinois Department of Central Management Services to purchase the pickup trucks and equipment. Due to the coronavirus pandemic, there have been delays at the State level in the processing of the final contract documentation. The bids have been opened, vendor’s selected, but they haven’t been able to officially award the contract yet. Once the contract is officially, awarded and the documentation is available, staff intends to place the order immediately (if approved). Truck #1 – New Vehicle 2021 Ford F350 with a Knapheide 8’ service body and Boss 8’-6” snow plow with a total purchase price of $52,424. The full build sheet (quote) is attached for your review (Exhibit A). Current Vehicle 2008 Ford F350 (VIN# 1FDWF37Y08ED57176) with a service body (Y4) - This vehicle has 80,000 miles and has been used for hauling heavy loads and snow removal services throughout its career. Staff expects an estimated revenue of $5,000-$7,500 from the auction sale. Attached the vehicle replacement evaluation form for your review (Exhibit B). Memorandum To: Public Works Committee From: Eric Dhuse, Director of Public Works CC: Bart Olson, Administrator Rob Fredrickson, Finance Director Date: October 5, 2020 Subject: Water Department Truck Purchases Truck #2 – New Vehicle 2021 Ford F250 with a Knapheide 8’ service body and Boss 8’-6” snow plow with a total purchase price of $50,144. The full bid sheet (quote) is attached for your review (Exhibit C). Current Vehicle 2005 Ford F250 (VIN# 1FTSX21575EC28484) – This vehicle has 114,000 miles. This vehicle has mechanical and body concerns that would far exceed its value if repaired. Staff expects an estimated revenue of $500-$1000 from the auction sale. Attached the vehicle replacement evaluation form for your review (Exhibit D). The estimated savings and proceeds from the sale will remain in the water fund for future purchases. To increase the life of the service bodies on the vehicles, Staff requests the remaining $1,432 to have spray liner installed in the bottom of the tool compartments on the service body to extend its life cycle. Financial Breakdown $ 90,000 Water Operations Fund (trucks) - 51-510-60-00-6070 $ 14,000 PW Capital Fund (snow plows) - 25-215-60-00-6060 $104,000 Total Budget Amount $ 52,424 Purchase of Truck #1 with Plow $ 50,144 Purchase of Truck #2 with Plow $ 1,432 Spray Liner $104,000 Purchase Total Recommendation Staff requests the Committee recommend to the City Council authorize the purchase two vehicles with snow plows from Bob Ridings Ford, Taylorville, Illinois, using the state purchase program in the amount not to exceed $102,568 and the purchase of any other additions needed for the daily operations of this vehicle for a total vehicle amount not to exceed $104,000. Attachments Resolution Exhibit A – Bob Ridings Ford Truck #1 Quote Exhibit B – Vehicle Replacement Evaluation Form - Y4 Exhibit C – Bob Ridings Ford Truck #2 Quote Exhibit D - Vehicle Replacement Evaluation Form - Y30 Resolution No. 2020-____ Page 1 Resolution No. 2020-___ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, ILLINOIS, AUTHORIZING THE PURCHASE OF TWO VEHICLES FROM BOB RIDINGS FORD, TAYLORVILLE, ILLINOIS IN THE AMOUNT NOT TO EXCEED $102,568. WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, pursuant to the Governmental Purchasing Act, 30 ILCS 525/1 et. seq. (the “Act”), the City determined it to be in its best interests to purchase two (2) vehicles through the joint purchasing program of the State of Illinois; and WHEREAS, after completion of the competitive procuring process as required by the Act, the State of Illinois awarded the Bob Ridings Ford of Taylorville, Illinois, as the lowest responsible bidder; and WHEREAS, it is in the best interest of the City to approve the purchase the two police vehicles as itemized on Exhibit A and Exhibit C attached hereto from Bob Ridings Ford of Taylorville, Illinois; and NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois: Section 1: The foregoing recitals are hereby incorporated in this Resolution as the findings of the Corporate Authorities. Section 2: Pursuant the Act, the City Administrator is hereby authorized and directed to proceed with the purchase of two vehicles as itemized on “Exhibit A and Exhibit C” through Bob Ridings Ford, Taylorville, Illinois through the State of Illinois. Section 3: This Resolution shall be in full force and effect upon its passage and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2020. ______________________________ CITY CLERK Resolution No. 2020-____ Page 2 KEN KOCH _________ DAN TRANSIER _________ JACKIE MILSCHEWSKI _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ JOEL FRIEDERS _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2020. ______________________________ MAYOR Attest: ______________________________ CITY CLERK Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Public Works Committee #2 Tracking Number PW 2020-59 Gas N Wash - Yorkville City Council – October 27, 2020 PW 10-20-20 Moved forward to City Council agenda. PW 2020-59 Majority Consideration of Approval Acceptance Consideration Brad Sanderson Engineering Name Department The developer has requested that the City accept the public improvements for ownership and maintenance. All work related to the public improvements, including punch list work has been completed. We recommend that the public improvements (sanitary sewer and sidewalk) as described in the attached Bill of Sale be accepted for ownership and maintenance by the City. As required by City Code, the developer will be responsible to provide a performance guarantee to cover the one-year maintenance period. This period starts after the City formally accepts the improvements. Along with final acceptance, there is a bond reduction to 10% of the value of the public improvements (Maintenance Guarantee). The existing letter of credit and new amounts are as follows: CNB Bank & Trust Letter of Credit No. 21901824 (Existing) $207,650.00 Original Approved EOPC (Public Improvement Portion) $47,280.00 Required Value (10% of Original) $4,728.00 Net Allowable Reduction $202,922.00 Upon City Council approval of the acceptance and the receipt of the executed Bill of Sale and new guarantee amount, the existing security may then be released. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: September 17, 2020 Subject: Gas N Wash Yorkville - Acceptance 1 BILL OF SALE Seller, _______________, in consideration of One and 00/100th Dollar ($1.00), receipt hereby acknowledged, does hereby sell, assign, transfer and convey to the Buyer, the United City of Yorkville, an Illinois municipal corporation, at 800 Game Farm Road, Yorkville, Illinois 60560, the following personal property to wit described in Exhibit A attached hereto for the development know as Gas N Wash Yorkville, and generally shown on Exhibit B. Seller hereby represents and warrants to Buyer that Seller is the absolute owner of said property, that said property is free and clear of all liens, charges and encumbrances, and that Seller has full right, power, and authority to sell said property and to make this Bill of Sale. IN WITNESS WHEREOF, Seller has signed and sealed this Bill of Sale at ___________________________________, this _____ day of _______________, 20__. _______________________ Signature of Seller Subscribed and Sworn to before me this _____ day of _____________, 20__. _______________________ Notary Public EXHIBIT A GAS N WASH ‐ YORKVILLE UNITED CITY OF YORKVILLE UNIT QUANTITIY FOOT 510 EACH 3 SQ FT 2,556 SANITARY SEWER SANITARY SEWER PVC SDR 26, 10" UTILITIES SANITARY MANHOLE, 4' DIA W/ FR & LID ROADWAY PCC SIDEWALK, 5" ‐ W/ AGG SUB‐BASE, 4" IL R O U T E 4 7W A T E R P A R K W A Y /27 STORM WATER DETENTION AREA 445' C-C SPACING12'x75' LOADING ZONEREFUSESHED55.0' 5' TOP OF BANK= 650.0 648 646 648 650 650 648 HWL=649.0 ~2.0 Ac-Ft CAR WASH 4,574 S.F.32.7'140.0' MENU BOARD & SPEAKER 101 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.38 PR GREASE TRAP (SEE YBSD DETAIL STD-011) RIM=652.20 w/EJIW 1050 F&L SEE SAN MH DETAIL 6" INV E=646.06 6" INV W=646.30 PR SAN INSPECTION M.H. RIM = 651.60 6" INV W=645.77 6" INV NW=645.77 6" INV N= 645.75 245 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.34% PR SAN M.H. RIM = 647.55 10" INV NE=634.04 10" INV S=634.02 FF=652.20 Dry Bay=651.87 Wash Bay=651.70 38 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.48% 230 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.35% PR SAN M.H. RIM = 648.00 10" INV N=636.06 (STUB) 10" INV S=635.92 PR SAN DROP M.H. RIM = 650.00 10" INV N=635.07 10" INV S=635.05 6" INV E=635.24 6" INV E=641.06 244 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.35% PR SAN M.H. RIM = 650.40 6" INV N=644.36 6" INV S=644.36 6" INV W=644.34 138 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.30% (SEE CROSSING STD-009) C-STORE 7,000 S.F. 87.5'80.0'FF=652.70 PROPANE PAD ±20'x20' PROP. 5' CONC. SIDEWALK DETE C T A B L E WAR NI N G ( T Y P.) OIL/WATER SEPARATOR FUEL CANOPY FUEL CANOPY 24.0'64.0' 32.0'161.0'PROP. 20' WIDE EMERGENCY OVERFLOW SPILLWAY WIER ELEV.=649.00 @1.9%PR. 2'x20' MONUMENT SIGN UNDERGROUND FUEL TANKS UNDERGROUND FUEL TANKS VACUUM CANOPY PAY STATION CANOPY PR. 6" PVC @ BLDG. INV=646.16 PR SAN M.H. RIM = 649.50 10" INV N=634.24 10" INV SW=634.22 62 L.F. OF 6" PVC SDR 26 SAN SERV @ 2.15% 28 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.50% PR. 6" PVC @ BLDG. INV=646.19 PR. 6" PVC WYE INV=642.72 RISER INV=644.42 PR. 6" PVC @ BLDG. INV=646.67 24 L.F. OF 6" PVC SDR 26 SANITARY SERV @ 1.20% 90 L.F. OF 6" PVC SDR 26 SANITARY SERV @ 1.00% 8" PVC @ 1% 8" PVC @ 1% PROP. DEPRESS CURB SPECIAL (TYP) 3" DRAIN @ 1% (TYP) 3" PVC - 15' @ 1% (TYP) FIELD VERIFY SANITARY SEWER STUB LOCATION & ELEVATION IF STUB DOES NOT CROSS THE ROAD TRENCHLESS CROSSING WILL BE REQUIRED. (OPEN CUTTING WILL NOT BE ALLOWED) PR 2" WATER SERVICE, COPPER TY. K - 260 L.F. (TO BE CONFIRMED w/ ANY FIRE PROTECTION REQUIREMENTS) PR 6" D.I. WATER SERVICE - 95 L.F. (PER FIRE PROTECTION REQUIREMENTS) SPLIT DOMESTIC WATER SERVICE IN BUILDING PR FIRE HYDRANT & 6" VALVE & BOX FG-650.50 PR 90° BEND PR 8"x6" TAPPING SLEEVE W/ 6" VALVE IN VAULT RIM-648.50 PR 22 1/2° BEND EX FIRE HYDRANT RELOCATED 5 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.40%30'30' AVG. OF HWL TO BOTTOM OF POND = 647.25 IL R O U T E 4 7W A T E R P A R K W A Y /27 55.0' 15' P.U. & D.E. 1 0 ' P .U . & D .E .CENTERLINE OFRESTRICTEDRIGHT-IN / RIGHT-OUTACCESS108'PR CORE & BOOT CONNECTION 12" INV N.=644.53 PR 12" PVC C900 CASING PIPE 24 ln.ft. MIN. 10' EACH SIDE STM XING PR 4" PVC C900 CASING PIPE 24 ln.ft. MIN. 10' EACH SIDE STM XING PROP.RIP-RAP APRON W/ FABRIC, RR-3, 12" THICK, (TYP) 645.5 645.5PR 6" DI WATER MAIN TO FH - 170 L.F. PR 3/4" WATER SERVICE COPPER TY. K - 122 L.F. PR TRIPLE SEPARATOR TANKS FOR CAR WASH RIM = 650.30 6" W INV= 645.75 6" N INV= 645.77 PR. FUTURE EDGE OF PAVEMENT @1.2% @1.7% @1.7%@4.2%@4.2% @ 3. 6 %@1.6%PR 45° BEND PR 6 x 6 TEE 6" PVC SDR26 - 66' @ 1% 6" DS INV=647.9 (TYP) 8" PVC SDR26 - 65' @ 1% X X X X X X X X X X X X X X X X X X X X X X X UNDERGROUNGFUEL TANKPR TRENCH DRAIN (SEE DETAIL) 6" PVC DS @ 1% (TYP) 8" PVC @ 1%IL R O U T E 4 7W A T E R P A R K W A Y /27IL R O U T E 4 7IL R O U T E 4 7W A T E R P A R K W A Y /27FOLLOW IDOT POLICY BSE 4-15REGARDING DROP OFF NEAR THEEDGE OF IL RTE 47 DURING PAVEMENTEXCAVATION AND CONSTRUCTIONSITE UTILITY PLANGAS N WASHUNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOISSITE IMPROVEMENT PLANS08/14/19JWPSUBMIT FOR REVIEW09/23/2019BPHPER CITY REVIEW10/9/2019BPHPER CITY, YBSD, IDOT REVIEW10/17/2019RARPER IDOT REVIEW10/25/2019RARPER Y.B.S.D. REVIEW10/28/2019BPHSTORM SEWER REVISIONS10/31/2019BPHPER Y.B.S.D. REVIEW11/12/2019BPHPER CITY REVIEW12/3/2019BPHIDOT REVIEW12/5/2019BPHGENERAL REVISIONS1/27/2020BPHADDED CARWASH ROOF DRAINS2/18/2020BPHREV. UST's LOCATION© 2018 M.GINGERICH, GEREAUX & ASSOCIATES SHEET NO. OFDESIGN:DRAWING:CHECKED:APPROVED:PLAN EDITION MILESTONESDATEBYDESCRIPTIONCIVIL ENGINEERINGSURVEYINGM GINGERICH GEREAUX & ASSOCIATES2MGAProfessional Design Firm License # 184.005003www.mg2a.com 25620 S. GOUGAR RD. | MANHATTAN, IL. 60442P. 815-478-9680 F. 815-478-9685C5 C14 NICOR GAS SERVICE (BY NICOR) UNDERGROUND 2" HDPE GAS LINE & 2-3" PVC COMMUNICATION LINES (BY UNDERGROUND CONTRACTOR) UNDERGROUND 1/2" PVC AIR LINE (BY UNDERGROUND CONTRACTOR) NOTE: UNDERGROUND CONTRACTOR SHALL BE RESPONSIBLE FOR SOME UNDERGROUND SITE GAS, COMMUNICATION AND AIR LINES AS SHOWN: 3/4" COPPER WATER LINE SIZE TO BE VERIFIED PRIOR TO CONSTRUCTION (BY UNDERGROUND CONTRACTOR), TO BE SPLIT INSIDE THE BLDG, AFTER THE DOMESTIC METER 1.00 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-648.50 12" INV S = 644.62 12" INV NE = 644.64 1.10 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-650.00 12" INV SW =645.23 12" INV NE =645.25 1.20 Catch Basin Type A, 6' Dia w/ EJIW 120 Fr & M1 Gr Outlet Control Structure (see detail) Rim-651.00 12" INV SW =645.88 12" INV NW =645.90 1.30 PRC Flared End Section 12" INV SE = 646.00 2.00 PRC Flared End Section 18" INV SW = 646.00 2.10 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.20 18" INV E =646.09 12" INV W =646.11 18" INV S = 646.11 2.12 Inlet Type B w/EJIW 1050 Fr & M1 Gr Rim-650.20 12" INV NE =646.27 8" INV W = 646.50 2.20 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.30 18" INV N =646.34 18" INV W =646.36 2.30 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.35 18" INV E =646.53 12" INV NW =646.55 12 " INV W =646.55 2.32 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-650.80 12" INV SE =646.65 8" INV W =647.15 8" INV NW =647.15 2.34 Clean-Out FG-652.50 8" INV E =647.40 2.36 Clean-Out FG-652.50 8" INV SE =647.58 2.40 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-649.50 12" INV E =646.89 12" INV SW S =646.91 2.41 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-650.00 12" INV W =647.33 12" INV NE =647.31 2.50 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.70 12" INV NE E =647.47 3.00 PRC Flared End Section 18" INV NW = 646.00 3.10 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-649.20 18" INV E =646.09 18" INV SW =646.11 12" INV SW = 646.19 3.20 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.50 18" INV NE =646.44 12" INV SW=646.64 12" INV NW =646.79 3.22 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.70 12" INV NE =646.79 3.30 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.70 12" INV SE=647.01 12" INV W =647.03 12" INV N =647.03 3.40 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.30 12" INV E =647.37 3.32 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-652.20 12" INV S =647.21 8" INV W =647.68 8" INV N =648.40 3.34 DS Connect FG-652.20 8" INV E =648.00 3.36 Trench Drain Rim-652.20 8" INV S =648.70 4.00 PRC Flared End Section 12" INV S = 646.00 4.10 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.20 12" INV N =646.11 8" INV SW = 646.60 5.0 PRC Flared End Section 18" INV S = 646.00 5.02 OIL/WATER Separator ADS 36" x 20' RIM=649.70 10" INV W = 646.05 10" INV E = 646.05 5.10 Manhole Type A, 5' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.20 18" INV N =646.44 10" INV NE=646.07 .12" INV S =646.09 12" INV SE =646.09 5.30 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-649.30 12" INV N =646.46 12" INV S =646.48 5.40 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.50 12" INV N =647.10 5.20 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-650.40 12" INV NW =646.95 8" INV W =646.97 8" INV SW =646.97 5.26 Clean-Out FG-650.70 8" INV E =647.53 8" INV S =647.55 5.22 Clean-Out FG-651.20 8" INV NE =647.37 8" INV S =647.39 5.28 Clean-Out FG-650.90 8" INV N =648.65 5.24 Clean-Out FG-650.90 8" INV N =648.23 6.00 PRC Flared End Section 23"x14" EL. INV = 647.40 6.10 PRC Flared End Section 23"x14" EL. INV = 647.55 1.00 - EX 19 ln. ft. - 12'' RCP @ 0.43% 1.10 - 1.00 137 ln. ft. - 12'' RCP @ 0.43% 1.20 - 1.10 144 ln. ft. - 12" RCP @ 0.43% 1.30 - 1.20 25 ln. ft. - 12" RCP @ 0.43% 2.10- 2.00 29 ln. ft. - 18'' RCP @ 0.30% 2.12 - 3.10 38 ln. ft. - 12'' RCP @ 0.40% 2.20 - 2.10 92 ln.ft. - 18" RCP @ 0.25% 2.30 - 2.20 67 ln. ft. - 18'' RCP @ 0.25% 2.32 - 2.30 24 ln. ft. - 12'' RCP @ 0.40% 2.34 - 2.32 25 ln. ft. - 8'' PVC C900 @ 1.0% 2.36 - 2.32 43 ln. ft. - 8'' PVC C900 @ 1.0% 2.40 - 2.30 85 ln. ft. - 12'' RCP @ 0.40% 2.41 - 2.40 41 ln. ft. - 12'' RCP @ 0.34% 2.50 - 2.41 140 122 ln. ft. - 12'' RCP @ 0.40 0.34% 3.10 - 3.00 27 ln.ft. - 18" RCP @ 0.30% 3.20 - 3.10 130 ln. ft. - 18'' RCP @ 0.25% 3.22 - 3.20 36 ln. ft. - 12'' RCP @ 0.40% 3.30 - 3.20 43 ln. ft. - 12'' RCP @ 0.50% 3.40 - 3.30 84 ln. ft. - 12'' RCP @ 0.40% 3.32 - 3.30 45 ln. ft. - 12'' RCP @ 0.40% 3.34 - 3.32 32 ln. ft. - 8'' PVC @ 1.0% 3.36 - 3.32 15 ln. ft. - 8'' PVC @ 2.0% 4.10 - 4.00 27 ln. ft. - 12'' RCP @ 0.40% 5.10 - 5.00 28 ln. ft. - 18'' RCP @ 1.57% 5.01 - 5.02 34 ln. ft. - 10" PVC @ 0.15% 5.02 - 5.10 12 ln. ft. - 10" PVC @ 0.20% 5.30 - 5.10 91 ln. ft. - 12'' RCP @ 0.40% 5.40 - 5.30 153 ln. ft. - 12'' RCP @ 0.40% 5.20 - 5.10 171 ln. ft. - 12'' RCP @ 0.50% 5.26 - 5.20 70 ln. ft - 8" PVC @ 0.80% 5.22 - 5.20 49 ln. ft. - 8'' PVC @ 0.80% 5.28 - 5.26 157 ln. ft. - 8'' PVC @ 0.70% 5.24 - 5.22 133 ln. ft. - 8'' PVC @ 0.70% 6.00 - 6.10 148 ln. ft. - 23"x14" EL RCP @ 0.10% X X X X X X:\Projects\2019\19-451 - NEC Waterpark Way & Rte. 47 Yorkville - Gas N Wash\DWG\8-Site\SITE UTILITY PLAN.dwg, C4 UTILITY, 2/18/2020 12:30:32 PM, rraab GASB GAS N WASH ‐ YORKVILLE UNITED CITY OF YORKVILLE UNIT QUANTITIY UNIT PRICE COST FOOT 510 50.00$ 25,500.00$ EACH 3 3,000.00$ 9,000.00$ SQ FT 2,556 5.00$ 12,780.00$ TOTAL COST 47,280.00$ PCC SIDEWALK, 5" ‐ W/ AGG SUB‐BASE, 4" SANITARY SEWER ROADWAY UTILITIES SANITARY SEWER PVC SDR 26, 10" SANITARY MANHOLE, 4' DIA W/ FR & LID Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Public Works Committee #3 Tracking Number PW 2020-60 Kendall Marketplace – Single Family Residential City Council – October 27, 2020 PW 10-20-20 Moved forward to City Council agenda. PW 2020-60 Majority Consideration of Approval Subdivision Acceptance Consideration Brad Sanderson Engineering Name Department The developer has requested that the City accept the public improvements for ownership and maintenance. All work related to the public improvements, including punch list work has been completed. We recommend that the public improvements (water main, sanitary sewer, storm sewer, paving, sidewalk, street lighting and parkway trees) as described in the attached Bill of Sale be accepted for ownership and maintenance by the City. As required by City Code, the developer will be responsible to provide a performance guarantee to cover the one-year maintenance period. The guarantee should be in the amount of ($35,265.20). This period starts after the City formally accepts the improvements. Original Value $352,652.00 Current Value (West Suburban Bank LOC #2001) $143,330.40 Net Allowable Reduction $108,065.20 Required Value (10% of Original) $35,265.20 Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, City Clerk Date: October 20, 2020 Subject: Kendall Marketplace – Residential 1 BILL OF SALE Seller, _______________, in consideration of One and 00/100th Dollar ($1.00), receipt hereby acknowledged, does hereby sell, assign, transfer and convey to the Buyer, the United City of Yorkville, an Illinois municipal corporation, at 800 Game Farm Road, Yorkville, Illinois 60560, the following personal property to wit described in Exhibit A attached hereto for the development known as Kendall Marketplace – Residential and generally shown on Exhibit B. Seller hereby represents and warrants to Buyer that Seller is the absolute owner of said property, that said property is free and clear of all liens, charges and encumbrances, and that Seller has full right, power, and authority to sell said property and to make this Bill of Sale. IN WITNESS WHEREOF, Seller has signed and sealed this Bill of Sale at ___________________________________, this _____ day of _______________, 20__. ________________ Signature of Seller Subscribed and Sworn to before me this _____ day of _____________, 20__. _______________________ Notary Public EXHIBIT A KENDALL MARKETPLACE ‐ RESIDENTIAL UNITED CITY OF YORKVILLE UNIT QUANTITY UNIT QUANTITY FOOT 1,342 FOOT 2,985 FOOT 1,118 FOOT 215 EACH 3 EACH 6 EACH 5 EACH 28 FOOT 99 FOOT 3,579 FOOT 1,246 EACH 2 EACH 9 EACH 8 EACH 19 FOOT 288 FOOT 2,560 FOOT 1,652 FOOT 932 FOOT 708 FOOT 391 FOOT 255 FOOT 130 FOOT 156 FOOT 174 EACH 2 EACH 18 EACH 5 EACH 11 EACH 14 EACH 13 EACH 6 EACH 3 EACH 4 EACH 2 EACH 1 EACH 2 EACH 22 EACH 2 EACH 4 EACH 1 EACH 1 EACH 10 SQ FT 21,465 SQ YD 704 ROADWAY BLACKBERRY SHORE LANE HIGH RIDGE LANE HMA SHARED USE PATH FLARED END SECTION WITH GRATE, 30" FLARED END SECTION WITH GRATE, 42" MISCELLANOUS UNDERGROUND CONSTRUCTION STREET LIGHTS COMPLETE WITH CABLE PCC SIDEWALK 5' WITH AGG. SUBBASE (6" THRU DRIVE WITH 5" AGG BASE) CATCH BASIN, TYPE C, 4' DIAMETER, R‐3286‐8V CATCH BASIN, TYPE C, 4' DIAMETER, R‐3015 CATCH BASIN, TYPE C, 4' DIAMETER, R‐2502 CATCH BASIN, TYPE C, 5' DIAMETER, R‐3015 MANHOLES, TYPE A, 6' DIAMETER, TYPE 1 FRAME, OPEN LID MANHOLES, TYPE A, 6' DIAMETER, TYPE 1 FRAME, CLOSED LID MANHOLES, TYPE A, 6' DIAMETER, R‐2502 MANHOLES, TYPE A, 8' DIAMETER, TYPE 1 FRAME, CLOSED LID INLETS, TYPE A 2' DIAMETER, TYPE 8 GRATE MANHOLES, TYPE A, 4' DIAMETER, TYPE 1 FRAME, CLOSED LID MANHOLES, TYPE A, 4' DIAMETER, R‐2502 MANHOLES, TYPE A, 5' DIAMETER, TYPE 1 FRAME, CLOSED LID MANHOLES, TYPE A, 5' DIAMETER, R‐2502 STORM SEWERS, CLASS A, 27" STORM SEWERS, CLASS A, 30" STORM SEWERS, CLASS A, 36" STORM SEWERS, CLASS A, 42" INLETS, TYPE A 2' DIAMETER, R‐3286‐8V INLETS, TYPE A 2' DIAMETER, R‐3015 STORM SEWER CONSTRUCTION STORM SEWERS, CLASS A, 12" STORM SEWERS, CLASS A, 15" STORM SEWERS, CLASS A, 18" STORM SEWERS, CLASS A, 21" STORM SEWERS, CLASS A, 24" 16‐INCH WATER MAIN, DUCTILE IRON WATER VALVE AND VALVE BOX, 8" VALVE AND VALVE VAULT, 12" VALVE AND VALVE VAULT, 16" FIRE HYDRANTS WITH AUXILARY VALVE 2‐INCH WATER SERVICE INCLUDING TRENCH BACKFILL 4' MANHOLES (>15' DEEP) SANITARY SEWER SERVICE INCLUDING TRENCH BACKFILL (LONG) WATER MAIN CONSTRUCTION 8‐INCH WATER MAIN, DUCTILE IRON 12‐INCH WATER MAIN, DUCTILE IRON UTILITIES SANITARY SEWER CONSTRUCTION 8" PVC (SDR 26) SANITARY SEWER (0'‐15' DEEP) 8" PVC (SDR 21) SANITARY SEWER (15'‐20' DEEP) 4' MANHOLES (<10' DEEP) 4' MANHOLES (10'‐15' DEEP) ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-()-()-()-()- ()- ()-()-()-()-()-()-()-()-()-()-()-()-()- ()- ()- ()- ()- ()-()-()-()-()-()- Be e c h e r Rd Yellowstone Ln IsabelDrCannonball TrlHigh Ridge LnR edTailCt W h it e Pl ain s Ln RedTailLn Denise Ct Canyon Trail Ct NBeecherRd AlanDaleLnIroqois LnGillespie LnWestern Ln Edward LnBlackberry Shore Ln N orthland Ln Canyon Trl Engineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 EXHIBIT BKENDALL MARKETPLACE LOCATION MAPwww.eeiweb.com DATE DATE: PROJECT NO.: FILE: PATH: BY: OCTOBER 2020 YO1729 Kendall Marketplace Location Map H:\GIS\PUBLIC\YORKVILLE\2020\ MJT NO.REVISIONS ³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us 300 0 300150Feet Legend DEVELOPMENT BOUNDARY GASB KENDALL MARKETPLACE ‐ RESIDENTIAL UNITED CITY OF YORKVILLE UNIT QUANTITY UNIT PRICE COST FOOT 1,342 26.50$ 35,568.30$ FOOT 1,118 30.00$ 33,528.00$ EACH 3 2,100.00$ 6,300.00$ EACH 6 2,520.00$ 15,120.00$ EACH 5 3,150.00$ 15,750.00$ EACH 28 2,250.00$ 63,000.00$ FOOT 99 28.00$ 2,772.00$ FOOT 3,579 38.50$ 137,791.50$ FOOT 1,246 60.00$ 74,760.00$ EACH 2 1,060.00$ 2,120.00$ EACH 9 3,000.00$ 27,000.00$ EACH 8 4,800.00$ 38,400.00$ EACH 19 2,535.00$ 48,165.00$ FOOT 288 20.00$ 5,760.00$ FOOT 2,560 19.50$ 49,927.80$ FOOT 1,652 21.00$ 34,683.60$ FOOT 932 25.00$ 23,310.00$ FOOT 708 28.00$ 19,815.60$ FOOT 391 35.00$ 13,692.00$ FOOT 255 40.00$ 10,216.00$ FOOT 130 45.00$ 5,841.00$ FOOT 156 55.00$ 8,585.50$ FOOT 174 60.00$ 10,422.00$ EACH 2 700.00$ 1,400.00$ EACH 18 700.00$ 12,600.00$ EACH 5 700.00$ 3,500.00$ EACH 11 1,400.00$ 15,400.00$ EACH 14 1,400.00$ 19,600.00$ EACH 13 1,785.00$ 23,205.00$ EACH 6 1,785.00$ 10,710.00$ EACH 3 2,400.00$ 7,200.00$ 4' MANHOLES (10'‐15' DEEP) WATER MAIN CONSTRUCTION 8‐INCH WATER MAIN, DUCTILE IRON 12‐INCH WATER MAIN, DUCTILE IRON 16‐INCH WATER MAIN, DUCTILE IRON FIRE HYDRANTS WITH AUXILARY VALVE 2‐INCH WATER SERVICE INCLUDING TRENCH BACKFILL WATER VALVE AND VALVE BOX, 8" VALVE AND VALVE VAULT, 12" VALVE AND VALVE VAULT, 16" UTILITIES STORM SEWER CONSTRUCTION STORM SEWERS, CLASS A, 12" STORM SEWERS, CLASS A, 15" STORM SEWERS, CLASS A, 18" 4' MANHOLES (>15' DEEP) SANITARY SEWER SERVICE INCLUDING TRENCH BACKFILL (LONG) SANITARY SEWER CONSTRUCTION 8" PVC (SDR 26) SANITARY SEWER (0'‐15' DEEP) 8" PVC (SDR 21) SANITARY SEWER (15'‐20' DEEP) 4' MANHOLES (<10' DEEP) MANHOLES, TYPE A, 4' DIAMETER, TYPE 1 FRAME, CLOSED LID MANHOLES, TYPE A, 4' DIAMETER, R‐2502 STORM SEWERS, CLASS A, 42" INLETS, TYPE A 2' DIAMETER, R‐3286‐8V INLETS, TYPE A 2' DIAMETER, R‐3015 INLETS, TYPE A 2' DIAMETER, TYPE 8 GRATE MANHOLES, TYPE A, 5' DIAMETER, TYPE 1 FRAME, MANHOLES, TYPE A, 5' DIAMETER, R‐2502 MANHOLES, TYPE A, 6' DIAMETER, TYPE 1 FRAME, OPEN LID STORM SEWERS, CLASS A, 21" STORM SEWERS, CLASS A, 24" STORM SEWERS, CLASS A, 27" STORM SEWERS, CLASS A, 30" STORM SEWERS, CLASS A, 36" GASB KENDALL MARKETPLACE ‐ RESIDENTIAL UNITED CITY OF YORKVILLE UNIT QUANTITY UNIT PRICE COST UTILITIES EACH 4 2,400.00$ 9,600.00$ EACH 2 2,400.00$ 4,800.00$ EACH 1 5,500.00$ 5,500.00$ EACH 2 1,325.00$ 2,650.00$ EACH 22 1,325.00$ 29,150.00$ EACH 2 1,325.00$ 2,650.00$ EACH 4 1,750.00$ 7,000.00$ EACH 1 1,300.00$ 1,300.00$ EACH 1 2,000.00$ 2,000.00$ EACH 10 3,000.00$ 30,000.00$ SQ FT 21,465 6.00$ 128,790.00$ SQ YD 704 14.20$ 10,000.00$ TOTAL COST 1,009,583.30$ UNIT QUANTITY FOOT 2,985 84.19$ 251,314.66$ FOOT 215 74.40$ 15,995.22$ TOTAL 2,985 TOTAL COST 251,314.66$ HIGH RIDGE LANE STREET LIGHTS COMPLETE WITH CABLE MISCELLANOUS UNDERGROUND CONSTRUCTION ROADWAY PCC SIDEWALK 5' WITH AGG. SUBBASE (6" THRU DRIVE WITH 5" AGG BASE) HMA SHARED USE PATH BLACKBERRY SHORE LANE CATCH BASIN, TYPE C, 5' DIAMETER, R‐3015 MANHOLES, TYPE A, 6' DIAMETER, TYPE 1 FRAME, CLOSED LID MANHOLES, TYPE A, 6' DIAMETER, R‐2502 CATCH BASIN, TYPE C, 4' DIAMETER, R‐3286‐8V CATCH BASIN, TYPE C, 4' DIAMETER, R‐3015 CATCH BASIN, TYPE C, 4' DIAMETER, R‐2502 FLARED END SECTION WITH GRATE, 42" FLARED END SECTION WITH GRATE, 30" MANHOLES, TYPE A, 8' DIAMETER, TYPE 1 FRAME, CLOSED LID Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Public Works Committee #4 Tracking Number PW 2020-61 2021 Road to Better Roads Engineering Agreement City Council – October 27, 2020 PW 10-20-20 Moved forward to City Council agenda. PW 2020-61 Majority Approval Bart Olson Administration Name Department Summary Approval of a design engineering agreement with EEI for design engineering related to the 2021 RTBR program. Background This item was discussed by the City Council at the September 22, 2020 meeting. At that time, the City Council approved a 2021 RTBR program for areas generally south of the river, including the downtown area, Colonial Parkway, Beaver St, and Greenbriar Road. Accordingly, EEI has submitted an engineering agreement for our consideration for design engineering. Construction engineering contracts will be drafted and considered at a later date. The attached contract contains a $47,226 lump sum cost for design engineering, to be paid from hourly rates listed in the agreement. These amounts are included in the FY 20 budget. Construction is expected to occur in Summer 2021. Recommendation Staff recommends approval of the design engineering agreement with EEI for the 2021 RTBR program. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: October 15, 2020 Subject: 2021 RTBR Engineering Agreement - Design 2021 Roads to Better Roads Program United City of Yorkville Professional Services Agreement - Design Engineering THIS AGREEMENT, by and between the United City of Yorkville, hereinafter referred to as the "City" or “OWNER” and Engineering Enterprises, Inc. hereinafter referred to as the "Contractor" or “ENGINEER” agrees as follows: A. Services: ENGINEER agrees to furnish to the City the following services: The ENGINEER shall provide any and all necessary engineering services to the City as indicated on the included Attachment B. Design Engineering for all roadways indicated on Attachment D will be provided. Construction Engineering services are not included and would be provided in a separate agreement. Engineering will be in accordance with all City and Illinois Department of Transportation requirements. B. Term: Services will be provided beginning on the date of execution of this agreement and continuing, until terminated by either party upon 7 days written notice to the non- terminating party or upon completion of the Services. Upon termination the ENGINEER shall be compensated for all work performed for the City prior to termination. C. Compensation and maximum amounts due to ENGINEER: ENGINEER shall receive as compensation for all work and services to be performed herein, an amount based on the Estimate of Level of Effort and Associated Cost included in Attachment C. Design Engineering will be paid for as a Lump Sum in the amount of $47,226.00. The hourly rates for this project are shown in the attached 2019 Standard Schedule of Charges (Attachment F). All payments will be made according to the Illinois State Prompt Payment Act and not less than once every thirty days. D. Changes in Rates of Compensation: In the event that this contract is designated in Section B hereof as an Ongoing Contract, ENGINEER, on or before February 1st of any given year, shall provide written notice of any change in the rates specified in Section C hereof (or on any attachments hereto) and said changes shall only be effective on and after May 1st of that same year. E. Ownership of Records and Documents: ENGINEER agrees that all books and records and other recorded information developed specifically in connection with this agreement shall remain the property of the City. ENGINEER agrees to keep such information confidential and not to disclose or 2021 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering disseminate the information to third parties without the consent of the City. This confidentiality shall not apply to material or information, which would otherwise be subject to public disclosure through the freedom of information act or if already previously disclosed by a third party. Upon termination of this agreement, ENGINEER agrees to return all such materials to the City. The City agrees not to modify any original documents produced by ENGINEER without contractors consent. Modifications of any signed duplicate original document not authorized by ENGINEER will be at OWNER’s sole risk and without legal liability to the ENGINEER. Use of any incomplete, unsigned document will, likewise, be at the OWNER’s sole risk and without legal liability to the ENGINEER. F. Governing Law: This contract shall be governed and construed in accordance with the laws of the State of Illinois. Venue shall be in Kendall County, Illinois. G. Independent Contractor: ENGINEER shall have sole control over the manner and means of providing the work and services performed under this agreement. The City’s relationship to the ENGINEER under this agreement shall be that of an independent contractor. ENGINEER will not be considered an employee to the City for any purpose. H. Certifications: Employment Status: The Contractor certifies that if any of its personnel are an employee of the State of Illinois, they have permission from their employer to perform the service. Anti-Bribery : The Contractor certifies it is not barred under 30 Illinois Compiled Statutes 500/50-5(a) - (d) from contracting as a result of a conviction for or admission of bribery or attempted bribery of an officer or employee of the State of Illinois or any other state. Loan Default: If the Contractor is an individual, the Contractor certifies that he/she is not in default for a period of six months or more in an amount of $600 or more on the repayment of any educational loan guaranteed by the Illinois State Scholarship Commission made by an Illinois institution of higher education or any other loan made from public funds for the purpose of financing higher education (5 ILCS 385/3). Felony Certification: The Contractor certifies that it is not barred pursuant to 30 Illinois Compiled Statutes 500/50-10 from conducting business with the State of Illinois or any agency as a result of being convicted of a felony. 2021 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering Barred from Contracting : The Contractor certifies that it has not been barred from contracting as a result of a conviction for bid-rigging or bid rotating under 720 Illinois Compiled Statutes 5/33E or similar law of another state. Drug Free Workplace: The Contractor certifies that it is in compliance with the Drug Free Workplace Act (30 Illinois Compiled Statutes 580) as of the effective date of this contract. The Drug Free Workplace Act requires, in part, that Contractors, with 25 or more employees certify and agree to take steps to ensure a drug free workplace by informing employees of the dangers of drug abuse, of the availability of any treatment or assistance program, of prohibited activities and of sanctions that will be imposed for violations; and that individuals with contracts certify that they will not engage in the manufacture, distribution, dispensation, possession, or use of a controlled substance in the performance of the contract. Non-Discrimination, Certification, and Equal Employment Opportunity : The Contractor agrees to comply with applicable provisions of the Illinois Human Rights Act (775 Illinois Compiled Statutes 5), the U.S. Civil Rights Act, the Americans with Disabilities Act, Section 504 of the U.S. Rehabilitation Act and the rules applicable to each. The equal opportunity clause of Section 750.10 of the Illinois Department of Human Rights Rules is specifically incorporated herein. The Contractor shall comply with Executive Order 11246, entitled Equal Employment Opportunity, as amended by Executive Order 11375, and as supplemented by U.S. Department of Labor regulations (41 C.F.R. Chapter 60). The Contractor agrees to incorporate this clause into all subcontracts under this Contract. International Boycott: The Contractor certifies that neither it nor any substantially owned affiliated company is participating or shall participate in an international boycott in violation of the provisions of the U.S. Export Administration Act of 1979 or the regulations of the U.S. Department of Commerce promulgated under that Act (30 ILCS 582). Record Retention and Audits: If 30 Illinois Compiled Statutes 500/20-65 requires the Contractor (and any subcontractors) to maintain, for a period of 3 years after the later of the date of completion of this Contract or the date of final payment under the Contract, all books and records relating to the performance of the Contract and necessary to support amounts charged to the City under the Contract. The Contract and all books and records related to the Contract shall be available for review and audit by the City and the Illinois Auditor General. If this Contract is funded from contract/grant funds provided by the U.S. Government, the Contract, books, and records shall be available for review and audit by the Comptroller General of the U.S. and/or the Inspector General of the federal sponsoring agency. The Contractor agrees to cooperate fully with any audit and to provide full access to all relevant materials. United States Resident Certification: (This certification must be included in all contracts involving personal services by non-resident aliens and foreign entities in accordance with 2021 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering requirements imposed by the Internal Revenue Services for withholding and reporting federal income taxes.) The Contractor certifies that he/she is a: x United States Citizen ___ Resident Alien ___ Non-Resident Alien The Internal Revenue Service requires that taxes be withheld on payments made to non resident aliens for the performance of personal services at the rate of 30%. Tax Payer Certification : Under penalties of perjury, the Contractor certifies that its Federal Tax Payer Identification Number or Social Security Number is (provided separately) and is doing business as a (check one): ___ Individual ___ Real Estate Agent ___ Sole Proprietorship ___ Government Entity ___ Partnership ___ Tax Exempt Organization (IRC 501(a) only) x Corporation ___ Not for Profit Corporation ___ Trust or Estate ___ Medical and Health Care Services Provider Corp. I. Indemnification: ENGINEER shall indemnify and hold harmless the City and City’s agents, servants, and employees against all loss, damage, and expense which it may sustain or for which it will become liable on account of injury to or death of persons, or on account of damage to or destruction of property resulting from the performance of work under this agreement by ENGINEER or its Subcontractors, or due to or arising in any manner from the wrongful act or negligence of ENGINEER or its Subcontractors of any employee of any of them. In the event that the either party shall bring any suit, cause of action or counterclaim against the other party, the non-prevailing party shall pay to the prevailing party the cost and expenses incurred to answer and/or defend such action, including reasonable attorney fees and court costs. In no event shall the either party indemnify any other party for the consequences of that party’s negligence, including failure to follow the ENGINEER’s recommendations. J. Insurance: The ENGINEER agrees that it has either attached a copy of all required insurance certificates or that said insurance is not required due to the nature and extent of the types of services rendered hereunder. (Not applicable as having been previously supplied) K. Additional Terms or Modification: The terms of this agreement shall be further modified as provided on the attachments. Except for those terms included on the attachments, no additional terms are included as a part of this agreement. All prior understandings and agreements between the parties are merged into this agreement, and this agreement may not be modified orally or in any manner other than by an agreement in writing signed by both parties. In the event that any provisions of this agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. The list of attachments are as follows: 2021 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering Attachment A: Standard Terms and Conditions Attachment B: Scope of Services Attachment C: Estimate of Level of Effort and Associated Cost Attachment D: Anticipated Project Schedule Attachment E: Location Map Attachment F: 2019 Standard Schedule of Charges L. Notices: All notices required to be given under the terms of this agreement shall be given mail, addressed to the parties as follows: For the City: For the ENGINEER: City Administrator and City Clerk Engineering Enterprises, Inc. United City of Yorkville 52 Wheeler Road 800 Game Farm Road Sugar Grove Illinois 60554 Yorkville, IL 60560 Either of the parties may designate in writing from time to time substitute addresses or persons in connection with required notices. Agreed to this _____day of __________________, 2020. United City of Yorkville: Engineering Enterprises, Inc.: _________________________________ ________________________________ John Purcell Brad Sanderson, P.E. Mayor Chief Operating Officer / President _________________________________ ________________________________ Lisa Pickering Joseph W. Cwynar, P.E. City Clerk Senior Project Manager ATTACHMENT A STANDARD TERMS AND CONDITIONS Agreement: These Standard Terms and Conditions, together with the Professional Services Agreement, constitute the entire integrated agreement between the OWNER and Engineering Enterprises, Inc. (EEI) (hereinafter “Agreement”), and take precedence over any other provisions between the Parties. These terms may be amended, but only if both parties consent in writing. Standard of Care: In providing services under this Agreement, the ENGINEER will endeavor to perform in a matter consistent with that degree of care and skill ordinarily exercised by members of the same profession currently practicing under same circumstances in the same locality. ENGINEER makes no other warranties, express or implied, written or oral under this Agreement or otherwise, in connection with ENGINEER’S service. Construction Engineering and Inspection: The ENGINEER shall not supervise, direct, control, or have authority over any contractor work, nor have authority over or be responsible for the means, methods, techniques sequences, or procedures of construction selected or used by any contractor, or the safety precautions and programs incident thereto, for security or safety of the site, nor for any failure of a contractor to comply with laws and regulations applicable to such contractor’s furnishing and performing of its work. The ENGINEER neither guarantees the performance of any contractor nor assumes responsibility for contractor’s failure to furnish and perform the work in accordance with the contract documents. The ENGINEER is not responsible for the acts or omissions of any contractor, subcontractor, or supplies, or any of their agents or employees or any other person at the site or otherwise furnishing or performing any work. Shop drawing and submittal review by the ENGINEER shall apply to only the items in the submissions and only for the purpose of assessing if upon installation or incorporation in the project work they are generally consistent with the construction documents. OWNER agrees that the contractor is solely responsible for the submissions and for compliance with the construction documents. OWNER further agrees that the ENGINEER’S review and action in relation to these submissions shall not constitute the provision of means, methods, techniques, sequencing or procedures of construction or extend or safety programs or precautions. The ENGINEER’S consideration of a component does not constitute acceptance of the assembled items. The ENGINEER’S site observation during construction shall be at the times agreed upon in the Project Scope. Through standard, reasonable means the ENGINEER will become generally familiar with observable completed work. If the ENGINEER observes completed work that is inconsistent with the construction documents, that information shall be communicated to the contractor and OWNER for them to address. Opinion of Probable Construction Costs: ENGINEER’S opinion of probable construction costs represents ENGINEER’S best and reasonable judgment as a professional engineer. OWNER acknowledges that ENGINEER has no control over construction costs of contractor’s methods of determining pricing, or over competitive bidding by contractors, or of market conditions or changes thereto. ENGINEER cannot and does not guarantee that proposals, bids or actual construction costs will not vary from ENGINEER’S opinion of probable construction costs. Copies of Documents & Electronic Compatibility: Copies of Documents that may be relied upon by OWNER are limited to the printed copies (also known as hard copies) that are signed or sealed by the ENGINEER. Files in electronic media format of text, data, graphics, or of other types that are furnished by ENGINEER to OWNER are only for convenience of OWNER. Any conclusion or information obtained or derived from such electronic files will be at the user's sole risk. When transferring documents in electronic media format, ENGINEER makes no representations as to long term compatibility, usability, or readability of documents resulting from the use of software application packages, operating systems, or computer hardware differing from those used by ENGINEER at the beginning of the project. Changed Conditions: If, during the term of this Agreement, circumstances or conditions that were not originally contemplated by or known to the ENGINEER are revealed, to the extent that they affect the scope of services, compensation, schedule, allocation of risks, or other material terms of this Agreement, the ENGINEER may call for renegotiation of appropriate portions of this Agreement. The ENGINEER shall notify the OWNER of the changed conditions necessitating renegotiation, and the ENGINEER and the OWNER shall promptly and in good faith enter into renegotiation of this Agreement to address the changed conditions. If terms cannot be agreed to, the parties agree that either party has the absolute right to terminate this Agreement, in accordance with the termination provision hereof. Hazardous Conditions: OWNER represents to ENGINEER that to the best of its knowledge no Hazardous Conditions (environmental or otherwise) exist on the project site. If a Hazardous Condition is encountered or alleged, ENGINEER shall have the obligation to notify OWNER and, to the extent of applicable Laws and Regulations, appropriate governmental officials. It is acknowledged by both parties that ENGINEER's scope of services does not include any services related to a Hazardous Condition. In the event ENGINEER or any other party encounters a Hazardous Condition, ENGINEER may, at its option and without liability for consequential or any other damages, suspend performance of services on the portion of the project affected thereby until OWNER: (i) retains appropriate specialist consultant(s) or contractor(s) to identify and, as appropriate, abate, remediate, or remove the Hazardous Condition; and (ii) warrants that the project site is in full compliance with applicable Laws and Regulations. Consequential Damages: Notwithstanding any other provision of this Agreement, and to the fullest extent permitted by law, neither the OWNER nor the ENGINEER, their respective officers, directors, partners, employees, contractors, or subcontractors shall be liable to the other or shall make any claim for any incidental, indirect, or consequential damages arising out of or connected in any way to the Project or to this Agreement. This mutual waiver of consequential damages shall include, but is not limited to, loss of use, loss of profit, loss of business, loss of income, loss of reputation, or any other consequential damages that either party may have incurred from any cause of action including negligence, strict liability, breach of contract, and breach of strict or implied warranty. Both the OWNER and the ENGINEER shall require similar waivers of consequential damages protecting all the entities or persons named herein in all contracts and subcontracts with others involved in this project. Termination: This Agreement may be terminated for convenience, without cause, upon fourteen (14) days written notice of either party. In the event of termination, the ENGINEER shall prepare a final invoice and be due compensation as set forth in the Professional Services Agreement for all costs incurred through the date of termination. Either party may terminate this Agreement for cause upon giving the other party not less than seven (7) calendar days’ written notice for the following reasons: (a) Substantial failure by the other party to comply with or perform in accordance with the terms of the Agreement and through no fault of the terminating party; (b) Assignment of the Agreement or transfer of the project without the prior written consent of the other party; (c) Suspension of the project or the ENGINEER’S services by the OWNER for a period of greater than ninety (90) calendar days, consecutive or in the aggregate. (d) Material changes in the conditions under which this Agreement was entered into, the scope of services or the nature of the project, and the failure of the parties to reach agreement on the compensation and schedule adjustments necessitated by such changes. Payment of Invoices: Invoices are due and payable within 30 days of receipt unless otherwise agreed to in writing. Third Party Beneficiaries: Nothing contained in this Agreement shall create a contractual relationship with or a cause of action in favor of a third party against either the OWNER or the ENGINEER. The ENGINEER’S services under this Agreement are being performed solely and exclusively for the OWNER’S benefit, and no other party or entity shall have any claim against the ENGINEER because of this Agreement or the performance or nonperformance of services hereunder. The OWNER and ENGINEER agree to require a similar provision in all contracts with contractors, subcontractors, vendors and other entities involved in this Project to carry out the intent of this provision. Force Majeure: Each Party shall be excused from the performance of its obligations under this Agreement to the extent that such performance is prevented by force majeure (defined below) and the nonperforming party promptly provides notice of such prevention to the other party. Such excuse shall be continued so long as the condition constituting force majeure continues. The party affected by such force majeure also shall notify the other party of the anticipated duration of such force majeure, any actions being taken to avoid or minimize its effect after such occurrence, and shall take reasonable efforts to remove the condition constituting such force majeure. For purposes of this Agreement, “force majeure” shall include conditions beyond the control of the parties, including an act of God, acts of terrorism, voluntary or involuntary compliance with any regulation, law or order of any government, war, acts of war (whether war be declared or not), labor strike or lock-out, civil commotion, epidemic, failure or default of public utilities or common carriers, destruction of production facilities or materials by fire, earthquake, storm or like catastrophe. The payment of invoices due and owing hereunder shall in no event be delayed by the payer because of a force majeure affecting the payer. Additional Terms or Modification: All prior understandings and agreements between the parties are merged into this Agreement, and this Agreement may not be modified orally or in any manner other than by an Agreement in writing signed by both parties. In the event that any provisions of this Agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. Assignment: Neither party to this Agreement shall transfer or assign any rights or duties under or interest in this Agreement without the prior written consent of the other party. Subcontracting normally contemplated by the ENGINEER shall not be considered an assignment for purposes of this Agreement. Waiver: A party’s waiver of, or the failure or delay in enforcing any provision of this Agreement shall not constitute a waiver of the provision, nor shall it affect the enforceability of that provision or of the remainder of this Agreement. Attorney’s Fees: In the event of any action or proceeding brought by either party against the other under this Agreement, the prevailing party shall be entitled to recover from the other all costs and expenses including without limitation the reasonable fees of its attorneys in such action or proceeding, including costs of appeal, if any, in such amount as the Court may adjudge reasonable. Headings: The headings used in this Agreement are inserted only as a matter of convenience only, and in no way define, limit, enlarge, modify, explain or define the text thereof nor affect the construction or interpretation of this Agreement. 2021 Roads to Better Roads Program United City of Yorkville Professional Services Agreement - Design Engineering Attachment B – Scope of Services Design Engineering: • Process required documents with the Illinois Department of Transportation for Motor Fuel Tax Projects including: o BLR14220 - Resolution o BLR14222 - Municipal Estimate of Maintenance Costs o BLR11510 - Preliminary Estimate of Cost • Conduct site visit(s) to assess condition of existing pavement, curb and gutter, sidewalk, drainage, structures and identify non-compliant sidewalk curb ramps. • Obtain, review and inventory existing utility, roadway, right-of-way, ownership, soil data, etc. • Obtain utility information to identify potential conflicts, as necessary. • Obtain geotechnical site data, consisting of pavement cores taken every 750-1000 feet, as necessary. • Coordinate documentation for CCDD Management of soils, as necessary. • Coordinate and develop with City Staff the final scope of improvements • Confirm pavement design and rehabilitation methodology. • Prepare MFT General Maintenance Section bid package, and ancillary documents, including: o BLR 12200 – Local Public Agency Formal Contract Proposal o BLR 12200 A – Schedule of Prices o BLR 12230 - Bid Bond Form o BLR 12325 - Apprenticeship Certification o BLR 12326 – Affidavit of Illinois Business Office o BC57 - Affidavit of Availability o BLR11310 – Special Provisions o Index for Supplemental Specifications and Recurring Special Provisions o Check Sheet for Recurring Special Provisions o Special Provisions o Bureau of Design and Environment Special Provisions/Check sheets o Local Roads Special Provisions o District Three Special Provisions o Location Map o City Provisions & Details o Existing/Proposed Typical Sections o Highway Standards o Prevailing Wage o BLR 14232 – Municipal Maintenance Operations • Adams Street (W. Ridge Street to W. Hydraulic Avenue) • Beaver Street (IL Route 47 to Deer Street) • Colonial Parkway (IL Route 47 to IL Route 126) • Morgan Street (W. Hydraulic Avenue to W. Fox Street) • State Street (W. Hydraulic Avenue to W. Ridge Street) • W. VanEmmon Street (S. Main Street to Morgan Street) • Heustis Street (E. Fox Street to E. Hydraulic Avenue) • Mill Street (E. Fox Street to E. VanEmmon Street) 2021 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering Attachment B - Scope of Services • W. Hydraulic Avenue (IL Route 47 to Morgan Street) • W. Madison Street (Morgan Street to S. Main Street) • Greenbriar Road (Walsh Drive to IL Route 47) • Coordinate IDOT and City review, including revisions and approval • Prepare preliminary and final cost estimates • Assist in bidding, contractor/bid evaluations, contract preparation and additional contract administration as required; facilitate IDOT approval of Contract • Attend public meetings with Staff to review design progress • Provide all bid packages in 8 ½” x 11½” format • Provide planning/design/construction schedule and frequent updates regarding any potential items affecting the schedule ATTACHMENT C - ESTIMATE OF LEVEL OF EFFORT AND ASSOCIATED COST PROFESSIONAL ENGINEERING SERVICES 2021 ROADS TO BETTER ROADS PROGRAM United City of Yorkville ENTITY:ADMIN.WORK PRINCIPAL SENIOR SENIOR SENIOR SENIOR SENIOR ITEM COST WORK IN PROJECT PROJECT PROJECT PROJECT PROJECT PROJECT CAD PROJECT HOUR PER ITEM CHARGE MANAGER ENGINEER ENGINEER MANAGER MANAGER TECHNICIAN II MANAGER TECHNICIAN ADMIN.SUMM.ITEM NO.WORK ITEM HOURLY RATE:$208 $197 $153 $141 $197 $178 $153 $153 $141 $70 FINAL ENGINEERING 2.1 Project Management and Administration 6 16 4 26 5,012$ 2.2 Project Meetings (2 meetings)4 4 6 - 14 2,538$ 2.3 Geotechnical Investigation (Coordination, Field Work, Review Report)6 - 6 918$ 2.4 Analyze/Finalize Roadway Rehabilitation Methods 8 - 8 1,224$ 2.5 Site Review, Identification of Required Improvements 48 48 7,344$ 2.6 Prepare Pre-Final Bid Package/Exhibits- 50%2 36 8 46 7,030$ 2.7 Prepare Pre-Final Bid Package/Exhibits - 90%4 40 8 52 8,036$ 2.8 Prepare Engineer's Opinion of Probable Construction Cost - 90%2 2 12 16 2,646$ 2.9 Submit Bid Package for IDOT Review 2 8 2 12 1,758$ 2.10 Revise and Resubmit Bid Package for IDOT Approval/Advertisement 2 8 4 14 2,182$ 2.11 Bidding and Contracting 2 4 18 4 28 4,238$ Final Engineering Subtotal:14 36 194 - - - - - 20 6 270 42,926$ PROJECT TOTAL:14 36 194 - - - - - 20 6 270 42,926 Printing =-$ 39,686$ CCDD (pH testing) =500$ -$ Geotechnical (Rubino) =3,800$ 2,820$ Material Testing (Rubino) =-$ 420$ 42,926$ DIRECT EXPENSES =4,300$ 47,226$ G:\Public\Yorkville\2020\YO2025-P 2021 Road Program\PSA\[04. Attachment C - Fee Estimate.xlsx]Fee Summary - design only TOTAL EXPENSES = ENGINEERING SURVEYING DRAFTING PROJECT ROLE: DIRECT EXPENSES LABOR SUMMARY Engineering Expenses = Surveying Expenses = Drafting Expenses = Administrative Expenses = TOTAL LABOR EXPENSES = WORKYear:ITEMMonth:NO. WORK ITEM Week Starting:123412341234123412341234123412341234FINAL DESIGN ENGINEERING2.1 Project Management and Administration2.2 Project Meetings2.3 Geotechnical Investigation (Coordination, Field Work, Review Report)2.4 Analyze/Finalize Roadway Rehabilitation Methods2.5 Site Review, Identification of Required Improvements2.6 Prepare Pre-Final Bid Package/Exhibits- 50% 2.7 Prepare Pre-Final Bid Package/Exhibits- 90%2.8 Prepare Engineer's Opinion of Probable Construction Cost - 90%2.9 Submit Bid Package for IDOT Review; IDOT Review2.10 Revise and Resubmit Bid Package for IDOT Approval/Advertisement2.11 Bidding and Contracting\\Milkyway\EEI_Storage\Docs\Public\Yorkville\2020\YO2025-P 2021 Road Program\PSA\[5 - Attachment D - Schedule.xls]Design ScheduleLegendProject Management & QC/QA PreliminaryMeeting(s) Design Work ItemBidding and Contracting ConstructionATTACHMENT D:ANTICIPATED PROJECT SCHEDULE2021 ROADS TO BETTER ROADS PROGRAMUNITED CITY OF YORKVILLE20202021JulyNovember December January February March April May June ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-()-()-()-()-()-( )-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-( )-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-( ) - 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( ) -()-( ) -()-()-()- ()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-( ) -()-()-()-( ) -()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()- ()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-( ) - Stagecoac h Van Emmon Be n j a m i nDeerMaple Barberr y Beaver Green BriarWalsh Colonial R a i n t r e e Blaine Wolf Crooked CreekElizabeth BadgerGarden AsterJa m e s t o w n Windsor Illini Wooden BridgeWalter Wood SageWoodl a n d ColumbineDydyna CornerstoneWestwindCoralberry BatorTomasik CandleberryRodak Buckthorn Sunflower Buhrmast er TrilliumMeadow R o s e Hawthorne Fountainview SpicebushMansf ie ld Sch o o l h o u s e Walsh Dr E Main St Morgan StNorwayCirIlliniCtScho o l h o u s e R d WalshCt Illinoi s Rout e #126 Burning Bush Dr Wooddal e Dr Trill i u m Ct Benjamin StMorgan StGardenSt Wa l s h C i r Fir Ct CandleberryLnSpicebushCt Madison CtRodakStKingStBellSt HawthorneCt S Main StState StAdamsStJefferson StC o r n e r s t o n e Dr Van Emmon RdWhi te Oak WayChurch StW Madison St W VanEmmon St W HydraulicAve W Ridge St Green Briar RdWh i t eOa k W a y ColumbineCtOakwoodStBuhrmasterCt BlaineSt E Fox StN Bridge StE Hydraulic Ave E Van Emmon St BuckthornCt E Washington St S Main StState StAdrian StW Dolph St W Orange St W Beecher St W Washington St Liberty StHeustis StRa i n t r e eRdMill StW Main St W River St W Fox StRiverBirch LnGawne Ln WalshDrIlliniDrW Dolph StSpruceCt Bruell StSandersCtTo m a s i k Ct Olsen St E Ridge St McHughRdWalter St Deer StWorsley StS Bridge StS Bridge StGreenfieldTurnWolfSt Beaver St W HydraulicAve E Orange St River Birch Dr WoodlandDrWestwindDrColumbine DrAsterDrScho o l h o u s e Rd Nor w a y C i r BadgerStCrookedCreek DrStagecoach TrailWood SageAveElizabethSt Colonial Pkwy E Barberry CirGarden CirW Barberry CirWooden Bridge DrLegend 2021 Road Program .WalshEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 ATTACHMENT EPROPOSED 2021 RTBR PROGRAM LOCATION MAP www.eeiweb.com DATE: PROJECT NO.: FILE: PATH: BY: OCTOBER 2020 YO2025 YO2025_Paving .MXD H:\GIS\PUBLIC\YORKVILLE\2020\ KKP United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350 ³ Attachment F Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Public Works Committee #5 Tracking Number PW 2020-62 Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement City Council – October 27, 2020 PW 10-20-20 Moved forward to City Council agenda. PW 2020-62 Majority Approval Bart Olson Administration Name Department Summary Approval of a design engineering agreement with EEI for design engineering related to the 2021 Rebuild IL program, for roadway resurfacing in Fox Hill. Background This item was discussed by the City Council at the September 22, 2020 meeting. At that time, the City Council approved a program for use of approximately $1.2m in Rebuild IL funds in the Fox Hill subdivision (map attached at the end of the engineering agreement). Accordingly, EEI has submitted an engineering agreement for our consideration for design engineering. Construction engineering contracts will be drafted and considered at a later date. The attached contract contains a $83,731 lump sum cost for design engineering, to be paid from hourly rates listed in the agreement. These amounts were not contemplated in the FY 21 budget proposal, but Finance Director Fredrickson has opined that enough other projects have been delayed or deferred and a budget amendment is not needed at this time. There is a chance that a budget amendment will be needed at a later date. Construction is expected to occur in Summer 2021. Recommendation Staff recommends approval of the design engineering agreement with EEI for the 2021 Rebuild IL program. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: October 15, 2020 Subject: 2021 Rebuild IL program, design engineering contract Fox Hill Roadway Improvements – Rebuild Illinois United City of Yorkville Professional Services Agreement – Design Engineering THIS AGREEMENT, by and between the United City of Yorkville, hereinafter referred to as the "City" or “OWNER” and Engineering Enterprises, Inc. hereinafter referred to as the "Contractor" or “ENGINEER” agrees as follows: A. Services: ENGINEER agrees to furnish to the City the following services: The ENGINEER shall provide any and all necessary engineering services to the City as indicated on the included Attachment B. Design Engineering for all roadways indicated on Attachment E will be provided. Construction Engineering services are not included and would be provided in a separate agreement. Engineering will be in accordance with all City and Illinois Department of Transportation requirements. B. Term: Services will be provided beginning on the date of execution of this agreement and continuing, until terminated by either party upon 7 days written notice to the non- terminating party or upon completion of the Services. Upon termination the Contractor shall be compensated for all work performed for the City prior to termination. C. Compensation and maximum amounts due to ENGINEER: ENGINEER shall receive as compensation for all work and services to be performed herein, an amount based on the Estimate of Level of Effort and Associated Cost included in Attachment C. Design Engineering will be paid for as a Lump Sum in the amount of $83,731.00 The hourly rates for this project are shown in Attachment F. All payments will be made accordingly to the Illinois State Prompt Payment Act and not less than once every thirty days. D. Changes in Rates of Compensation: In the event that this contract is designated in Section B hereof as an Ongoing Contract, ENGINEER, on or before February 1st of any given year, shall provide written notice of any change in the rates specified in Section C hereof (or on any attachments hereto) and said changes shall only be effective on and after May 1st of that same year. E. Ownership of Records and Documents: ENGINEER agrees that all books and records and other recorded information developed specifically in connection with this agreement shall remain the property of the City. ENGINEER agrees to keep such information confidential and not to disclose or Fox Hill Roadway Improvements – Rebuild Illinois United City of Yorkville Professional Services Agreement Design Engineering disseminate the information to third parties without the consent of the City. This confidentiality shall not apply to material or information, which would otherwise be subject to public disclosure through the freedom of information act or if already previously disclosed by a third party. Upon termination of this agreement, ENGINEER agrees to return all such materials to the City. The City agrees not to modify any original documents produced by ENGINEER without contractors consent. Modifications of any signed duplicate original document not authorized by ENGINEER will be at OWNER’s sole risk and without legal liability to the ENGINEER. Use of any incomplete, unsigned document will, likewise, be at the OWNER’s sole risk and without legal liability to the ENGINEER. F. Governing Law: This contract shall be governed and construed in accordance with the laws of the State of Illinois. Venue shall be in Kane County, Illinois. G. Independent Contractor: Contractor shall have sole control over the manner and means of providing the work and services performed under this agreement. The City’s relationship to the ENGINEER under this agreement shall be that of an independent contractor. ENGINEER will not be considered an employee to the City for any purpose. H. Certifications: Employment Status: The Contractor certifies that if any of its personnel are an employee of the State of Illinois, they have permission from their employer to perform the service. Anti-Bribery : The Contractor certifies it is not barred under 30 Illinois Compiled Statutes 500/50-5(a) - (d) from contracting as a result of a conviction for or admission of bribery or attempted bribery of an officer or employee of the State of Illinois or any other state. Loan Default: If the Contractor is an individual, the Contractor certifies that he/she is not in default for a period of six months or more in an amount of $600 or more on the repayment of any educational loan guaranteed by the Illinois State Scholarship Commission made by an Illinois institution of higher education or any other loan made from public funds for the purpose of financing higher education (5 ILCS 385/3). Felony Certification: The Contractor certifies that it is not barred pursuant to 30 Illinois Compiled Statutes 500/50-10 from conducting business with the State of Illinois or any agency as a result of being convicted of a felony. Fox Hill Roadway Improvements – Rebuild Illinois United City of Yorkville Professional Services Agreement Design Engineering Barred from Contracting: The Contractor certifies that it has not been barred from contracting as a result of a conviction for bid-rigging or bid rotating under 720 Illinois Compiled Statutes 5/33E or similar law of another state. Drug Free Workplace: The Contractor certifies that it is in compliance with the Drug Free Workplace Act (30 Illinois Compiled Statutes 580) as of the effective date of this contract. The Drug Free Workplace Act requires, in part, that Contractors, with 25 or more employees certify and agree to take steps to ensure a drug free workplace by informing employees of the dangers of drug abuse, of the availability of any treatment or assistance program, of prohibited activities and of sanctions that will be imposed for violations; and that individuals with contracts certify that they will not engage in the manufacture, distribution, dispensation, possession, or use of a controlled substance in the performance of the contract. Non-Discrimination, Certification, and Equal Employment Opportunity : The Contractor agrees to comply with applicable provisions of the Illinois Human Rights Act (775 Illinois Compiled Statutes 5), the U.S. Civil Rights Act, the Americans with Disabilities Act, Section 504 of the U.S. Rehabilitation Act and the rules applicable to each. The equal opportunity clause of Section 750.10 of the Illinois Department of Human Rights Rules is specifically incorporated herein. The Contractor shall comply with Executive Order 11246, entitled Equal Employment Opportunity, as amended by Executive Order 11375, and as supplemented by U.S. Department of Labor regulations (41 C.F.R. Chapter 60). The Contractor agrees to incorporate this clause into all subcontracts under this Contract. International Boycott: The Contractor certifies that neither it nor any substantially owned affiliated company is participating or shall participate in an international boycott in violation of the provisions of the U.S. Export Administration Act of 1979 or the regulations of the U.S. Department of Commerce promulgated under that Act (30 ILCS 582). Record Retention and Audits: If 30 Illinois Compiled Statutes 500/20-65 requires the Contractor (and any subcontractors) to maintain, for a period of 3 years after the later of the date of completion of this Contract or the date of final payment under the Contract, all books and records relating to the performance of the Contract and necessary to support amounts charged to the City under the Contract. The Contract and all books and records related to the Contract shall be available for review and audit by the City and the Illinois Auditor General. If this Contract is funded from contract/grant funds provided by the U.S. Government, the Contract, books, and records shall be available for review and audit by the Comptroller General of the U.S. and/or the Inspector General of the federal sponsoring agency. The Contractor agrees to cooperate fully with any audit and to provide full access to all relevant materials. United States Resident Certification: (This certification must be included in all contracts involving personal services by non-resident aliens and foreign entities in accordance with Fox Hill Roadway Improvements – Rebuild Illinois United City of Yorkville Professional Services Agreement Design Engineering requirements imposed by the Internal Revenue Services for withholding and reporting federal income taxes.) The Contractor certifies that he/she is a: x United States Citizen ___ Resident Alien __ Non-Resident Alien the Internal Revenue Service requires that taxes be withheld on payments made to non-resident aliens for the performance of personal services at the rate of 30%. Tax Payer Certification : Under penalties of perjury, the Contractor certifies that its Federal Tax Payer Identification Number or Social Security Number is (provided separately) and is doing business as a (check one): ___ Individual ___ Real Estate Agent ___ Sole Proprietorship ___ Government Entity ___ Partnership ___ Tax Exempt Organization (IRC 501(a) only) x Corporation ___ Not for Profit Corporation ___ Trust or Estate ___ Medical and Health Care Services Provider Corp. I. Indemnification: ENGINEER shall indemnify and hold harmless the City and City’s agents, servants, and employees against all loss, damage, and expense which it may sustain or for which it will become liable on account of injury to or death of persons, or on account of damage to or destruction of property resulting from the performance of work under this agreement by ENGINEER or its Subcontractors, or due to or arising in any manner from the wrongful act or negligence of ENGINEER or its Subcontractors of any employee of any of them. In the event that the either party shall bring any suit, cause of action or counterclaim against the other party, the non-prevailing party shall pay to the prevailing party the cost and expenses incurred to answer and/or defend such action, including reasonable attorney fees and court costs. In no event shall the either party indemnify any other party for the consequences of that party’s negligence, including failure to follow the ENGINEER’s recommendations. J. Insurance: The ENGINEER agrees that it has either attached a copy of all required insurance certificates or that said insurance is not required due to the nature and extent of the types of services rendered hereunder. (Not applicable as having been previously supplied) K. Additional Terms or Modification: The terms of this agreement shall be further modified as provided on the attached Exhibits. Except for those terms included on the Exhibits, no additional terms are included as a part of this agreement. All prior understandings and agreements between the parties are merged into this agreement, and this agreement may not be modified orally or in any manner other than by an agreement in writing signed by both parties. In the event that any provisions of this agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. The list of Attachments are as follows: Fox Hill Roadway Improvements – Rebuild Illinois United City of Yorkville Professional Services Agreement Design Engineering Attachment A: Standard Terms and Conditions Attachment B: Scope of Services Attachment C: Estimate of Level of Effort and Associated Cost Attachment D: Anticipated Project Schedule Attachment E: Location Map Attachment F: 2019 Standard Schedule of Charges L. Notices: All notices required to be given under the terms of this agreement shall be given mail, addressed to the parties as follows: For the City: For the ENGINEER: City Administrator and City Clerk Engineering Enterprises, Inc. United City of Yorkville 52 Wheeler Road 800 Game Farm Road Sugar Grove Illinois 60554 Yorkville, IL 60560 Either of the parties may designate in writing from time to time substitute addresses or persons in connection with required notices. Agreed to this ___day of _________, 2020. United City of Yorkville: Engineering Enterprises, Inc.: _________________________________ ________________________________ John Purcell Brad Sanderson, P.E. Mayor Chief Operating Officer / President _________________________________ ________________________________ Lisa Pickering Joseph W. Cwynar, P.E. City Clerk Senior Project Manager ATTACHMENT A STANDARD TERMS AND CONDITIONS Agreement: These Standard Terms and Conditions, together with the Professional Services Agreement, constitute the entire integrated agreement between the OWNER and Engineering Enterprises, Inc. (EEI) (hereinafter “Agreement”), and take precedence over any other provisions between the Parties. These terms may be amended, but only if both parties consent in writing. Standard of Care: In providing services under this Agreement, the ENGINEER will endeavor to perform in a matter consistent with that degree of care and skill ordinarily exercised by members of the same profession currently practicing under same circumstances in the same locality. ENGINEER makes no other warranties, express or implied, written or oral under this Agreement or otherwise, in connection with ENGINEER’S service. Construction Engineering and Inspection: The ENGINEER shall not supervise, direct, control, or have authority over any contractor work, nor have authority over or be responsible for the means, methods, techniques sequences, or procedures of construction selected or used by any contractor, or the safety precautions and programs incident thereto, for security or safety of the site, nor for any failure of a contractor to comply with laws and regulations applicable to such contractor’s furnishing and performing of its work. The ENGINEER neither guarantees the performance of any contractor nor assumes responsibility for contractor’s failure to furnish and perform the work in accordance with the contract documents. The ENGINEER is not responsible for the acts or omissions of any contractor, subcontractor, or supplies, or any of their agents or employees or any other person at the site or otherwise furnishing or performing any work. Shop drawing and submittal review by the ENGINEER shall apply to only the items in the submissions and only for the purpose of assessing if upon installation or incorporation in the project work they are generally consistent with the construction documents. OWNER agrees that the contractor is solely responsible for the submissions and for compliance with the construction documents. OWNER further agrees that the ENGINEER’S review and action in relation to these submissions shall not constitute the provision of means, methods, techniques, sequencing or procedures of construction or extend or safety programs or precautions. The ENGINEER’S consideration of a component does not constitute acceptance of the assembled items. The ENGINEER’S site observation during construction shall be at the times agreed upon in the Project Scope. Through standard, reasonable means the ENGINEER will become generally familiar with observable completed work. If the ENGINEER observes completed work that is inconsistent with the construction documents, that information shall be communicated to the contractor and OWNER for them to address. Opinion of Probable Construction Costs: ENGINEER’S opinion of probable construction costs represents ENGINEER’S best and reasonable judgment as a professional engineer. OWNER acknowledges that ENGINEER has no control over construction costs of contractor’s methods of determining pricing, or over competitive bidding by contractors, or of market conditions or changes thereto. ENGINEER cannot and does not guarantee that proposals, bids or actual construction costs will not vary from ENGINEER’S opinion of probable construction costs. Copies of Documents & Electronic Compatibility: Copies of Documents that may be relied upon by OWNER are limited to the printed copies (also known as hard copies) that are signed or sealed by the ENGINEER. Files in electronic media format of text, data, graphics, or of other types that are furnished by ENGINEER to OWNER are only for convenience of OWNER. Any conclusion or information obtained or derived from such electronic files will be at the user's sole risk. When transferring documents in electronic media format, ENGINEER makes no representations as to long term compatibility, usability, or readability of documents resulting from the use of software application packages, operating systems, or computer hardware differing from those used by ENGINEER at the beginning of the project. Changed Conditions: If, during the term of this Agreement, circumstances or conditions that were not originally contemplated by or known to the ENGINEER are revealed, to the extent that they affect the scope of services, compensation, schedule, allocation of risks, or other material terms of this Agreement, the ENGINEER may call for renegotiation of appropriate portions of this Agreement. The ENGINEER shall notify the OWNER of the changed conditions necessitating renegotiation, and the ENGINEER and the OWNER shall promptly and in good faith enter into renegotiation of this Agreement to address the changed conditions. If terms cannot be agreed to, the parties agree that either party has the absolute right to terminate this Agreement, in accordance with the termination provision hereof. Hazardous Conditions: OWNER represents to ENGINEER that to the best of its knowledge no Hazardous Conditions (environmental or otherwise) exist on the project site. If a Hazardous Condition is encountered or alleged, ENGINEER shall have the obligation to notify OWNER and, to the extent of applicable Laws and Regulations, appropriate governmental officials. It is acknowledged by both parties that ENGINEER's scope of services does not include any services related to a Hazardous Condition. In the event ENGINEER or any other party encounters a Hazardous Condition, ENGINEER may, at its option and without liability for consequential or any other damages, suspend performance of services on the portion of the project affected thereby until OWNER: (i) retains appropriate specialist consultant(s) or contractor(s) to identify and, as appropriate, abate, remediate, or remove the Hazardous Condition; and (ii) warrants that the project site is in full compliance with applicable Laws and Regulations. Consequential Damages: Notwithstanding any other provision of this Agreement, and to the fullest extent permitted by law, neither the OWNER nor the ENGINEER, their respective officers, directors, partners, employees, contractors, or subcontractors shall be liable to the other or shall make any claim for any incidental, indirect, or consequential damages arising out of or connected in any way to the Project or to this Agreement. This mutual waiver of consequential damages shall include, but is not limited to, loss of use, loss of profit, loss of business, loss of income, loss of reputation, or any other consequential damages that either party may have incurred from any cause of action including negligence, strict liability, breach of contract, and breach of strict or implied warranty. Both the OWNER and the ENGINEER shall require similar waivers of consequential damages protecting all the entities or persons named herein in all contracts and subcontracts with others involved in this project. Termination: This Agreement may be terminated for convenience, without cause, upon fourteen (14) days written notice of either party. In the event of termination, the ENGINEER shall prepare a final invoice and be due compensation as set forth in the Professional Services Agreement for all costs incurred through the date of termination. Either party may terminate this Agreement for cause upon giving the other party not less than seven (7) calendar days’ written notice for the following reasons: (a) Substantial failure by the other party to comply with or perform in accordance with the terms of the Agreement and through no fault of the terminating party; (b) Assignment of the Agreement or transfer of the project without the prior written consent of the other party; (c) Suspension of the project or the ENGINEER’S services by the OWNER for a period of greater than ninety (90) calendar days, consecutive or in the aggregate. (d) Material changes in the conditions under which this Agreement was entered into, the scope of services or the nature of the project, and the failure of the parties to reach agreement on the compensation and schedule adjustments necessitated by such changes. Payment of Invoices: Invoices are due and payable within 30 days of receipt unless otherwise agreed to in writing. Third Party Beneficiaries: Nothing contained in this Agreement shall create a contractual relationship with or a cause of action in favor of a third party against either the OWNER or the ENGINEER. The ENGINEER’S services under this Agreement are being performed solely and exclusively for the OWNER’S benefit, and no other party or entity shall have any claim against the ENGINEER because of this Agreement or the performance or nonperformance of services hereunder. The OWNER and ENGINEER agree to require a similar provision in all contracts with contractors, subcontractors, vendors and other entities involved in this Project to carry out the intent of this provision. Force Majeure: Each Party shall be excused from the performance of its obligations under this Agreement to the extent that such performance is prevented by force majeure (defined below) and the nonperforming party promptly provides notice of such prevention to the other party. Such excuse shall be continued so long as the condition constituting force majeure continues. The party affected by such force majeure also shall notify the other party of the anticipated duration of such force majeure, any actions being taken to avoid or minimize its effect after such occurrence, and shall take reasonable efforts to remove the condition constituting such force majeure. For purposes of this Agreement, “force majeure” shall include conditions beyond the control of the parties, including an act of God, acts of terrorism, voluntary or involuntary compliance with any regulation, law or order of any government, war, acts of war (whether war be declared or not), labor strike or lock-out, civil commotion, epidemic, failure or default of public utilities or common carriers, destruction of production facilities or materials by fire, earthquake, storm or like catastrophe. The payment of invoices due and owing hereunder shall in no event be delayed by the payer because of a force majeure affecting the payer. Additional Terms or Modification: All prior understandings and agreements between the parties are merged into this Agreement, and this Agreement may not be modified orally or in any manner other than by an Agreement in writing signed by both parties. In the event that any provisions of this Agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. Assignment: Neither party to this Agreement shall transfer or assign any rights or duties under or interest in this Agreement without the prior written consent of the other party. Subcontracting normally contemplated by the ENGINEER shall not be considered an assignment for purposes of this Agreement. Waiver: A party’s waiver of, or the failure or delay in enforcing any provision of this Agreement shall not constitute a waiver of the provision, nor shall it affect the enforceability of that provision or of the remainder of this Agreement. Attorney’s Fees: In the event of any action or proceeding brought by either party against the other under this Agreement, the prevailing party shall be entitled to recover from the other all costs and expenses including without limitation the reasonable fees of its attorneys in such action or proceeding, including costs of appeal, if any, in such amount as the Court may adjudge reasonable. Headings: The headings used in this Agreement are inserted only as a matter of convenience only, and in no way define, limit, enlarge, modify, explain or define the text thereof nor affect the construction or interpretation of this Agreement. Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement Attachment B – Scope of Services Fox Hill Roadway Improvements – Rebuild Illinois United City of Yorkville Attachment B – Scope of Services The United City of Yorkville requires Design Engineering services for the Fox Hill Roadway Improvements. A map of the roadways to be included in the program can be found in Attachment E of this proposal. The roadways have a total centerline length of approximately 1.77 miles. In order to successfully complete this project, various items will need to be addressed during the preliminary planning, and the design engineering for this project. Our proposed scope of services will include the following: Preliminary Planning: • Initiate coordination with the Illinois Department of Transportation (IDOT) for processing the project utilizing Rebuild Illinois Bond funds including a Section Number Request. • Coordinate and develop with City Staff the final scope and parameters of services to be provided. • Obtain, review and inventory existing utility, roadway, right-of-way, ownership, soil data, etc. • Gather data and utilize the City’s GIS database to prepare base drawings for plan sheet development (R.O.W. to R.O.W) for all roadways included in the program. • Perform on-site review of existing conditions to identify the required improvements. • Conduct traffic counts to determine Average Daily Traffic (ADT) and Multi-Unit (MU) & Single Unit (SU) truck percentages for use in the pavement design. • Analyze geotechnical site data, pavement cores and traffic data to determine pavement design for improvements. Design Engineering: • Prepare construction plans in IDOT format, consisting of, but not limited to, the following sheets: o Cover sheet including the following information: • Project Title • City Officials and Staff • Location Map • Professional Engineer Sign and Seal • City Approval Location • JULIE Contact Information • Scales • Benchmarks (when necessary) • Other information, as required o General notes and legend sheet including the following information: • Index of Sheets • Key Construction Details and Information • Applicable Standards • Supplemental Legend o Summary of Quantities sheet including the following information: • Proposed Pay Items • Pay Item Units • Pay Item Quantities Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement Attachment B – Scope of Services o Proposed and existing typical section sheets including the following information: • Existing typical sections with cross slopes, pavement location, R.O.W., pavement width, parkway width, ditch grades, locations, curbs and gutters. • Proposed typical sections indicating standard proposed sidewalk locations, dimensions of proposed construction items, thicknesses, areas requiring restoration, proposed striping, grading, and all other items required to indicate to the bidder the proposed construction o Plan sheets including the following information: • Roadway Location dimensions, R.O.W. data • Location of existing items including but not limited to the sidewalk, utilities, structures, landscaping, mailboxes, street signs, power poles, utility transformers, drainage structures, curb and gutter, ditches, or any other item within the project locations available on the City GIS system. • Drainage improvements (when needed, including storm sewer type, size, grades, required trench backfill, etc.) • Required grading • Curb and gutter, sidewalk and driveway removal & replacement locations • Pavement markings • Sign locations (if required by design) • Sidewalk detectable warning locations at all sidewalk/roadway crossings • House numbers • Sanitary/storm sewer point repair locations o Detail sheets including the following information: • All applicable project details • State standards • Traffic control • City details (as required) • Other details pertinent to the construction of this project • Prepare construction specifications, consisting of, but not limited to, the following: o All required bidding and letting information and contractual forms o City special provisions and contracting information o Project specific specifications and special provisions o State specifications and provisions o Prevailing Wages o Pavement Core Reports • Coordinate reviews with the United City of Yorkville and IDOT • Process required documents with IDOT for MFT Projects (utilizing Rebuild Illinois Bond funds) including: o Plan Set o Bid Package o BLR 11510 – Estimate of Cost o BLR 09111 – Resolution o BLR 09150 – Request for Expenditure/Authorization of MFT Funds o Disposition of Comments (for the final submittal) • Provide an LPC-662 form for the City to sign to include in the bidding documents to handle uncontaminated soil disposal. • Prepare preliminary and final cost estimates. • Prepare a final estimate of working days and/or construction schedule. Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement Attachment B – Scope of Services • Prepare and provide final contract drawings, documents and specifications for bidding. Specifications will include all necessary information for the bidder, including construction methodology, special provisions for construction and direction to the bidder regarding City specific requirements, construction ordinances and project specific guidelines. • Assist in bidding, contractor/bid evaluations, contract preparation and additional contract administration as required; prepare and submit contracts to City and IDOT. • Provide all plans and drawings electronically and 2 hard copies each in 22” x 34” (full size) and 11” x 17” (reduced size) formats with visual scales. • Provide all specifications in 8 ½” x 11½” format, bound and in quantities as required. • Provide planning/design/construction schedule and frequent updates regarding any potential items affecting the schedule. Exclusions: • No allowance has been made for public information meetings. • No allowance has been made for topographic survey • No allowance has been made for any soil analytics (other than pH testing) or preparation of an LPC- 663 form. • No Construction Engineering services have been included. Throughout the course of the project, EEI will attend all required meetings with City Staff, permitting agencies, area business owners, residents or any other entity as requested or if specific concerns need to be addressed. All documents prepared by Engineering Enterprises, Inc. shall be done so by, or under the supervision, of a Professional Engineer, licensed within the State of Illinois. Plans shall be signed and sealed by the design or supervising engineer. All of the latest design standards shall be utilized, including the most recent versions of the Standard Specifications for Road and Bridge Construction in Illinois, the Manual on Uniform Traffic Control Devices and the Standard Specifications for Water and Sewer Main Construction in Illinois. Further, EEI will meet with utility and other agencies, as necessary, to coordinate utility services required for the project and to establish the division of work, if any, between the utility or the agency and construction contractor. In addition, EEI will prepare detailed minutes of all meetings and submit them for approval within five calendar days after meeting. Meeting minutes may denote scope of work changes but will not be considered formal notification of changes. The following program guidelines for the Fox Hill Roadway Improvements (Rebuild Illinois) will be employed to ensure the best possible end result for the City, targeting a letting in April of 2021: • Employ Quality Control/Quality Assurance procedures and implement and monitor the procedures for the duration of the project. • Apply value-engineering techniques to ensure efficient and cost-effective design procedures. • Communicate with all parties relative to the status of the project through meetings, correspondence and telephone conversations. • Provide the required coordination between the City and other regulatory agencies. • Provide early identification of issues or potential problem areas related to technical scheduling or budgetary goals. ATTACHMENT C - ESTIMATE OF LEVEL OF EFFORT AND ASSOCIATED COST PROFESSIONAL ENGINEERING SERVICES FOX HILL ROADWAY IMPROVEMENTS - REBUILD ILLINOIS UNITED CITY OF YORKVILLE ENTITY:ADMIN.WORK PRINCIPAL SENIOR SENIOR SENIOR SENIOR SENIOR SENIOR ITEM COST WORK IN PROJECT PROJECT PROJECT PROJECT PROJECT PROJECT CAD PROJECT HOUR PER ITEM CHARGE MANAGER ENGINEER II ENGINEER MANAGER MANAGER TECHNICIAN II MANAGER TECHNICIAN ADMIN.SUMM.ITEM NO.WORK ITEM HOURLY RATE:$208 $197 $165 $153 $197 $178 $153 $153 $141 $70 DESIGN ENGINEERING 2.1 Project Management (QC/QA, Permitting, Coordination, Administration)4 12 6 22 4,186$ 2.2 Meetings with City Staff (2 meetings)2 4 4 10 1,816$ 2.3 Data Collection (GIS, List of Known Issues)4 4 612$ 2.4 Traffic Counts & Geotechnical Investigation (Coordination, Field Work, Review Report)2 6 16 24 3,832$ 2.5 Analyze/Finalize Roadway Rehabilitation Methods & Calculate Final Pavement Design 4 8 12 24 3,944$ 2.6 Field Review of Existing Conditions 4 52 56 8,616$ 2.7 Develop Base Sheets (Utilizing GIS)2 6 6 10 48 72 10,600$ 2.8 90% Plans, Specifications and Estimates 2 8 32 72 30 80 2 226 34,298$ 2.9 Revisions and Disposition based on IDOT & City Comments on 90% Plans 2 4 16 8 2 32 4,770$ 2.10 Submit Bid Package for IDOT & City Approval/Advertisement 2 2 6 10 1,642$ 2.11 Bidding, Letting and Contracting 2 4 12 2 20 3,030$ PROJECT TOTAL:8 38 72 200 - - - 40 136 6 500 77,346 Printing and supplies =500$ 51,630$ Pavement Cores & CCDD (Rubino) = 5,885$ -$ 25,296$ 420$ 77,346$ DIRECT EXPENSES =6,385$ 83,731$ G:\Public\Yorkville\2020\YO2036-P Fox Hill Roadway Improvements (Rebuild Illinois)\PSA\[4 - Attachment C - Level of Effort.xlsx]Fee Summary PROJECT ROLE: Surveying Expenses = Drafting Expenses = Administrative Expenses = TOTAL LABOR EXPENSES = TOTAL EXPENSES = ENGINEERING SURVEYING DRAFTING Engineering Expenses = DIRECT EXPENSES LABOR SUMMARY WORKYear:ITEMMonth:NO. WORK ITEM Week Starting:1234123412341234123412341234DESIGN ENGINEERING2.1 Project Management (QC/QA, Permitting, Coordination, Administration)2.2 Meetings with City Staff (2 meetings)2.3 Data Collection (GIS, List of Known Issues)2.4 Traffic Counts &Geotechnical Investigation (Coordination, Field Work, Review Report)2.5 Analyze/Finalize Roadway Rehabilitation Methods & Calculate Final Pavement Design2.6 Field Review of Existing Conditions2.7 Develop Base Sheets (Utilizing GIS)2.8 90% Plans, Specifications and Estimates2.9 Revisions and Disposition based on IDOT & City Comments on 90% Plans2.10 Submit Bid Package for IDOT & City Approval/Advertisement2.11 Bidding, Letting and ContractingProject Management, QC/QA, Coord. PreliminaryMeeting(s) Design Work ItemBidding and Contracting PermittingIDOT & City Review ConstructionUNITED CITY OF YORKVILLE20212020LegendJanuary February March AprilATTACHMENT D - ANTICIPATED PROJECT SCHEDULEFOX HILL ROADWAY IMPROVEMENTS - REBUILD ILLINOISDecemberNovemberMay Ch e s t n u t CirRena LnStoneridgeCirChestnut CtCottonwood Ct John StJohn St Sycamore RdChestnut Ln SequoiaCirWhitePine CtStoneridge CtDi e h l F a rm R d CarolynCtCypressLn ChestnutCirEldamain RdCottonwood Trl Willow WayEvergreen LnAspen Ln W Veterans Pkwy W Veterans Pkwy Legend Fox Hill Subdivision Boundary Project Limits WalshEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 ATTACHMENT E ILLINOIS REBUILD FUNDS-LOCATION MAPwww.eeiweb.com DATE: PROJECT NO.: FILE: PATH: BY: SEPTEMBER 2020 YO2025 YO2025_Fox Hill Project .MXD H:\GIS\PUBLIC\YORKVILLE\2020\ MJT United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350 ³ FOX HILL SUBDIVISION BOUNDARY Attachment F Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Administration Committee #1 Tracking Number ADM 2020-56 Tax Levy Estimate City Council – October 27, 2020 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of a 2020 tax levy estimate, for purposes of publishing a public notice for an upcoming public hearing. Background Each year, the first step of the tax levy process involves adopting a tax levy estimate for purposes of holding a public hearing (if required). The estimated tax levy for the City and Library operations (capped taxes) is $4,295,704, as shown on Exhibit A-1. The City’s levy request totals $3,419,922 and includes increment generated from new construction only. The Library operations levy is set at the max rate of $0.15 per $100 of EAV; however, due to the property tax extension limitation law (PTELL), staff would expect the actual Library tax levy to be lower. 2017 Tax Levy (FY 19) thru 2019 Tax Levy (FY 21 - current fiscal year) Beginning with the 2017 levy process, the City Council began to ease back into its past practice of marginally increasing the levy each year as allowed under PTELL. Pursuant to PTELL, two factors determine how much the City, as a non-home rule municipality, can increase its levy by each year: the equalized assessed valuation (EAV) of new construction and the year-over-year change in inflation (as measured by CPI). For the 2017 (collected in FY 19) and 2018 (collected in FY 20 – last fiscal year) levies the City Council chose to increase the levy by new construction only, thus foregoing the inflationary increment of the levy. For the 2019 levy (currently being collected in FY 21) the City Council decided to continue this practice, once again increasing the levy by new construction ($96,055) only; and again, forfeiting the inflationary increment of $61,591. As a result, most residents over the last three levy cycles should have seen the City portion of their property tax bill stay relatively the same or even decrease slightly, assuming that the change in EAV of their homes was less than the overall increase in EAV for all taxable property in the City. 2020 Tax Levy (FY 22 – next fiscal year) For this year’s levy new construction EAV is currently estimated by Kendall County at $13,701,537, which would generate additional property tax proceeds of $82,059 for the City. As shown on Exhibit D, after two consecutive years of low inflation (levy years 2015-2016), CPI returned to more of a historical norm in 2017 of 2.1%. After holding right around 2.0% in levy years 2018 and 2019, CPI for 2020 has increased by 21%, to 2.3%. This inflationary portion of the levy equates to a projected increment of $76,771, for an estimated grand total of $158,830 in additional property taxes that could be levied under PTELL. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: October 21, 2020 Subject: 2020 Tax Levy Estimate 1 Based on the information presented above, it is the recommendation of staff that the City increase its levy only by the amount of incremental property taxes generated from new construction; which is currently estimated at $82,059 (as shown on Exhibit C). While this will result in the City not levying approximately $76,771 (CPI portion) under PTELL (which means this amount is lost for subsequent levy years), staff believes that this is a balanced approach; as it allows the City to marginally expand its tax base with minimal impact on homeowners. Depending on how the City Council decides to levy, either including incremental property taxes from both CPI and new construction or new construction only, will result in the City’s portion of the levy either increasing by approximately 4.8% (Exhibit B) or 2.5% (Exhibit C). For the 2020 levy year the City’s contribution (i.e. actuarially determined funding policy contribution) for the Police Pension Fund is $1,334,771 (Exhibit D – page 1), as calculated by the City’s actuary, MWM Consulting Group. This is an increase of $104,167 (8.5%) over the 2019 contribution amount of $1,230,604. As mention at the previous City Council meeting, staff had initially used a placeholder of $1.275 million based off the actuary’s projections from a year ago. Now that the updated report has been received, staff has increased the City’s Police Pension contribution by $59,771, while decreasing the Corporate levy by the same amount to maintain parity in each of the exhibits (A thru C). The increase in the City’s pension is primarily due to: • A shrinking amortization period (i.e. as we get closer to the year 2040, there is less time to spread out the remaining costs associated with the unfunded liability). • Normal costs continue to increase, as each year of additional service by current employees generates additional pension benefits. • Strong equity returns in 2019 were stifled in the Spring of 2020, due to the onset of the COVID- 19 pandemic. As shown on page 4 of the valuation report, the actual return for the Fund was a negative 1.13% v. its benchmark of positive 7.0%. The current pension contribution amount of $1,334,771 is calculated based on the assumption of a 100% funding level by the year 2040, pursuant to the City’s pension funding policy. At this current funding level, this would result in the General Fund receiving $22,105 less in property taxes in FY 22 than it did in FY 21. The City does have some flexibility regarding the funding level it chooses, as long as it does not go below a target of 90% by 2040, per State Statute. A reduced funding target, somewhere in a range between 90 to 99%, may better allow the City to strike a balance between adequately funding the pension fund and addressing the operational needs of the General Fund. Below is a summary that shows several 2020 contribution amounts for certain levels of 2040 funding targets (between 90 to 99%) and the corresponding gain or loss in property tax revenues to the General Fund (GF). A complete presentation of 2020 pension contribution amounts resulting from various 2040 funding targets have been attached as Exhibit G. • 99% Funding Target - $1,317,815 Contribution Amount. Impact on GF P-Tax – ($5,150) • 95% Funding Target - $1,249,995 Contribution Amount. Impact on GF P-Tax - +$62,671 • 90% Fund Target - $1,165,219 Contribution Amount. Impact on GF P-Tax - +$147,446 The current funding level of the Police Pension Fund is 49.1% (as calculated by dividing the actuarial value of assets of $11,553,728 by the accrued liability of $23,533,723), which is up from last year’s funding level of 47.5%. 2 Looking back at the last four levy cycles, you may recall that a reoccurring policy question has been whether the City and Library levies should be combined or levied separately. In an effort to “level the playing field” by applying the same rules of property tax growth (lesser of CPI or 5%, plus new construction) to both entities, the City Council has chosen to levy the two entities separately since in 2016. Last year the 2019 Library Operations tax rate was capped at $0.134 per $100 of EAV, resulting in a property tax extension of $739,084 for library operations. This was an increase of $34,315 (4.9%) over the 2018 extended amount of $704,769. For the 2020 levy staff recommends that Council continue with the practice of levying separately for the City and the Library, which is currently estimated to yield property taxes for library operations in the amount of $774,251. This amount includes both CPI ($16,999) and new construction ($18,168) increments. Based on current EAV the library tax rate is estimated to be at $0.133 per $100 of EAV (max amount is $0.15 per $100 EAV) for the 2020 levy year, which is an increase of 4.8% ($35,167) over the 2019 extension. The levy amount for Library operations was formally approved by their Board on October 12th , in the amount $875,782. The Library has chosen to levy at their maximum rate of $0.15 per $100 of EAV in order to capture every new construction dollar possible under the tax cap. Nonetheless, once PTELL is applied to the Library (assuming Council continues with the past practice of instructing the County to levy the City and Library separately), the actual amount received will be right around the $774,251 amount mentioned above. The fiscal year 2021 (2019 levy) certification from the County Clerk is attached (Exhibit E). The first page contains all City (non-Library) taxes, and the second page contains Library taxes (operations and debt service for the 2006 & 2013 Refunding bonds). The breakdown of the sublevies is attached for your review. These do not need to be formally decided upon until the City passes its levy ordinance in late November or early December. The County’s current EAV estimate is $583,854,466, which is a 5.5% increase from last year. The abatement ordinances for the non-abated (uncapped) City property taxes should be voted on in December; however, the County will typically give an extension until late January/early February. Homeowner Impact The property tax bill lists the City and the Library as two distinct itemized charges. Assuming the City levies for the new construction increment only (Exhibits A & C), the City’s (capped and uncapped) estimated levy extension is projected to increase by 2.5% for the 2020 levy year (payable in 2021). The Library (capped and uncapped) levy is projected to be 3.1% higher than the 2019 levy year extension (payable in 2020). Based on these two statements, the amount that each property owner pays to the City should be approximately $13 higher than the prior year and the amount paid to the Library should be approximately $8 higher than the prior year’s tax bill, assuming that their individual property’s EAV increases by the same percentage as overall EAV in the City (currently projected at 5.5% by Kendall County). 3 Recommendation The preliminary staff recommendations for aggregate levy amounts are below. City Tax Levy 2019 Levy Extension 2020 Maximum Levy (Estimate) 2020 Levy Recommended Amount City Levy (Capped) $3,337,863 $3,496,692 $3,419,922 City Bonds (Uncapped) N / A N / A N / A Totals $3,337,863 $3,496,692 $3,419,922 Library Tax Levy 2019 Levy Extension 2020 Maximum Levy (Estimate) 2020 Levy Recommended Amount Library Operations (Capped) $739,084 $875,782 $875,782 Library Bonds (Uncapped) 827,103 840,225 840,225 Totals $1,566,187 $1,716,007 $1,716,007 In regard to the setting of a tax levy estimate, staff recommends the approval of either Exhibit A-1 or Exhibit A-2. Exhibit A-1 shows the City’s levy increasing by new construction only, in the amount of $82,059 (based on Kendall County’s current estimate for new construction EAV of $13,701,537) and sets the Library’s levy at their ceiling rate of $0.15 per $100 of EAV for the purposes of setting a maximum levy amount for the public hearing. Exhibit A-2 uses the same set of assumptions for the Library, but the estimated EAV on new construction for the City is increased to $18,701,537. This would generate an estimated $30,936 in additional property tax proceeds, for a total of $112,995; and would ensure that the City captures every dollar possible under the new construction increment of the tax levy. Should this option be chosen, once EAV for new construction has been finalized (likely somewhere between $13.7M and $18.7M) by the County in the Spring of 2021, the motion and intent would be to direct staff to instruct the County to adjust the City’s levy request accordingly to make sure that ONLY the appropriate increment (between $82,059 and $112,995) generated from new construction is captured and NONE of the inflation increment. Once the public hearing has passed, City Council and the Library Board will have the ability to change (i.e. reduce) their respective levies in any manner deemed appropriate, as long as the levy amounts presented at the public hearing are not exceeded. Exhibit B is an estimate of how much the City could levy under PTELL (includes increases for both new construction & CPI) for a total of $158,830 in additional property tax proceeds. Exhibit C, which is the staff recommended levy, proposes that the only enhancement to the City’s levy would be the estimated new construction increment of $82,059; hence foregoing the CPI increment of $76,771 in subsequent tax years. As mentioned above, the tax levy estimate only sets the limit on the total amount of property taxes that can be levied. Individual sub-levies (corporate, police pension, etc.) can still be adjusted, provided they do not go over the maximum aggregate amount set by the tax levy estimate. 4 Furthermore, staff recommends that the City instruct the County Clerk to once again, levy separately for the City and the Library, so that both entities are held to the same rules when it comes to growth. Staff would propose to hold the public hearing at the November 10th City Council meeting. Drafts of potential public hearing notices featuring both Exhibits A-1 and A-2, along with charts showing the percentage increase for the Library and City levies for all relevant sections, are presented immediately following this memo, for your review and consideration. 5 PUBLIC NOTICE OF PROPOSED PROPERTY TAX LEVY FOR THE UNITED CITY OF YORKVILLE I. A public hearing to approve a proposed property tax levy increase by THE UNITED CITY OF YORKVILLE for 2020 will be held November 10, 2020 at 7:00 P.M. at the City Council Chambers, 800 Game Farm Road, Yorkville, Illinois. Any person desiring to appear at the public hearing and present testimony to the taxing district may contact Bart Olson, City Administrator, or Lisa Pickering, City Clerk, 800 Game Farm Road, Yorkville, Illinois (630) 553-4350. II. The corporate and special purpose property taxes extended for 2019 were $4,076,947. The proposed corporate and special purpose property taxes to be levied for 2020 are $4,295,704. This represents a 5.37% increase over the previous year. (Exhibit A-1) $82,059 38% $136,698 62% II. City & Library PTELL Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,419,922 $82,059 Library 739,084 875,782 136,698 Totals $4,076,947 $4,295,704 $218,757 6 III. The property taxes extended for debt service and public building commission leases for 2019 were $827,103. The estimated property taxes to be levied for debt service and public building commission leases for 2020 are $840,225. This represents a 1.59% increase over the previous year. (Exhibit A-1) $13,122 100% III. Debt Service Amounts City Library 2019 Extended 2020 Requested $ Change City $0 $0 $0 Library 827,103 840,225 13,122 Totals $827,103 $840,225 $13,122 7 IV. The total property taxes extended or abated for 2019 were $4,904,050. The estimated total property taxes to be levied for 2020 are $5,135,929. This represents a 4.73% increase over the previous year. (Exhibit A-1) $82,059 35% $149,820 65% VI. Total Property ‐Tax Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,419,922 $82,059 Library 1,566,187 1,716,007 149,820 Totals $4,904,050 $5,135,929 $231,879 8 PUBLIC NOTICE OF PROPOSED PROPERTY TAX LEVY FOR THE UNITED CITY OF YORKVILLE I. A public hearing to approve a proposed property tax levy increase by THE UNITED CITY OF YORKVILLE for 2020 will be held November 10, 2020 at 7:00 P.M. at the City Council Chambers, 800 Game Farm Road, Yorkville, Illinois. Any person desiring to appear at the public hearing and present testimony to the taxing district may contact Bart Olson, City Administrator, or Lisa Pickering, City Clerk, 800 Game Farm Road, Yorkville, Illinois (630) 553-4350. II. The corporate and special purpose property taxes extended for 2019 were $4,076,947. The proposed corporate and special purpose property taxes to be levied for 2020 are $4,326,640. This represents a 6.12% increase over the previous year. (Exhibit A-2) $112,995 45% $136,698 55% II. City & Library PTELL Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,450,858 $112,995 Library 739,084 875,782 136,698 Totals $4,076,947 $4,326,640 $249,693 9 III. The property taxes extended for debt service and public building commission leases for 2019 were $827,103. The estimated property taxes to be levied for debt service and public building commission leases for 2020 are $840,225. This represents a 1.59% increase over the previous year. (Exhibit A-2) $13,122 100% III. Debt Service Amounts City Library 2019 Extended 2020 Requested $ Change City $0 $0 $0 Library 827,103 840,225 13,122 Totals $827,103 $840,225 $13,122 10 IV. The total property taxes extended or abated for 2019 were $4,904,050. The estimated total property taxes to be levied for 2020 are $5,166,865. This represents a 5.36% increase over the previous year. (Exhibit A-2) $112,995 43% $149,820 57% VI. Total Property Tax Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,450,858 $112,995 Library 1,566,187 1,716,007 149,820 Totals $4,904,050 $5,166,865 $262,815 11 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 % Change over $ Change over 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Prior Yr Ext.Prior Yr Ext.Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.00%20$ 0.16795 980,588$ -2.19%(22,000)$ Bonds & Interest 0.00000 - - 0.00000 - - - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 -2.60%(23,065) 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 10.71%119,090 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.66%196 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 -0.04%(15) 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.00%(7) 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 (0.00) (6) 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 2.97%96,215$ 0.58575 3,419,922$ 2.46%82,059 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 4.87%34,315$ 0.15000 875,782$ 18.50%136,698$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 4.29%64,380$ 0.29391 1,716,007$ 9.57%149,820 - Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 3.39%160,595$ 0.87966 5,135,929$ 4.73%231,879$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 3.31%130,530$ 0.73575 4,295,704$ 5.37%218,757$ 2020 Tax Levy - Public Hearing (Estimated New Construction at $13.7 million) (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc(Dec) Over % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended Prior Yr Extended Prior Yr Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$ 2,130,131$ City 2,107,099$ 2,107,256$ -1.08%(23,032)$ City 2,085,151$ -1.05%(22,105)$ Library 725,000 704,769 Library 739,047 739,084 4.86%34,278 Library 875,782 18.50%136,698 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 10.71%119,087 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 3.77%30,050 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$ 4,743,456$ Total 4,903,838$ 4,904,050$ 3.38%160,382$ Total 5,135,929$ 4.73%231,879$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 3.77%30,050 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$ 3,946,417$ PTELL Subtotal 4,076,750$ 4,076,947$ 3.30%130,333$ PTELL Subtotal 4,295,704$ 5.37%218,757$ City (excluding Debt Service)3,241,457$3,241,648$City (excluding Debt Service)3,337,703$3,337,863$2.96%96,055$City (excluding Debt Service)3,419,922$2.46%82,059$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 4.86%34,278 Lib (excluding Debt Service)875,782 18.50%136,698 2020 Tax Levy - Public Hearing (Estimated New Construction at $13.7 million) (Limiting Rate Applied to City & Library) 2 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 % Change over $ Change over 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Prior Yr Ext.Prior Yr Ext.Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.00%20$ 0.17325 1,011,524$ 0.89%8,936$ Bonds & Interest 0.00000 - - 0.00000 - - - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 -2.60%(23,065) 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 10.71%119,090 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.66%196 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 -0.04%(15) 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.00%(7) 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 (0.00) (6) 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 2.97%96,215$ 0.59105 3,450,858$ 3.39%112,995 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 4.87%34,315$ 0.15000 875,782$ 18.50%136,698$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 4.29%64,380$ 0.29391 1,716,007$ 9.57%149,820 - Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 3.39%160,595$ 0.88496 5,166,865$ 5.36%262,815$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 3.31%130,530$ 0.74105 4,326,640$ 6.12%249,693$ 2020 Tax Levy - Public Hearing (Estimated New Construction at $18.7 million) (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc(Dec) Over % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended Prior Yr Extended Prior Yr Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$ 2,130,131$ City 2,107,099$ 2,107,256$ -1.08%(23,032)$ City 2,116,087$ 0.42%8,831$ Library 725,000 704,769 Library 739,047 739,084 4.86%34,278 Library 875,782 18.50%136,698 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 10.71%119,087 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 3.77%30,050 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$ 4,743,456$ Total 4,903,838$ 4,904,050$ 3.38%160,382$ Total 5,166,865$ 5.36%262,815$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 3.77%30,050 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$ 3,946,417$ PTELL Subtotal 4,076,750$ 4,076,947$ 3.30%130,333$ PTELL Subtotal 4,326,640$ 6.12%249,693$ City (excluding Debt Service)3,241,457$3,241,648$City (excluding Debt Service)3,337,703$3,337,863$2.96%96,055$City (excluding Debt Service)3,450,858$3.39%112,995$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 4.86%34,278 Lib (excluding Debt Service)875,782 18.50%136,698 2020 Tax Levy - Public Hearing (Estimated New Construction at $18.7 million) (Limiting Rate Applied to City & Library) 2 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.18110 1,057,358$ 5.46%54,770$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 0.59890 3,496,692$ 4.76%158,829 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 0.13261 774,251$ 4.76%35,167$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 0.27652 1,614,476$ 3.08%48,289 Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 0.87542 5,111,168$ 4.22%207,118$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 0.73151 4,270,943$ 4.76%193,996$ 2020 Tax Levy - Estimated CPI and New Construction Increments (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$2,130,131$City 2,107,099$2,107,256$City 2,161,921$2.59%54,665$ Library 725,000 704,769 Library 739,047 739,084 Library 774,251 4.76%35,167 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$4,743,456$Total 4,903,838$4,904,050$Total 5,111,168$4.22%207,118$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$3,946,417$PTELL Subtotal 4,076,750$4,076,947$PTELL Subtotal 4,270,943$4.76%193,996$ City (excluding Debt Service)3,241,457$3,241,648$City (excluding Debt Service)3,337,703$3,337,863$City (excluding Debt Service)3,496,692$4.76%158,829$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 Lib (excluding Debt Service)774,251 4.76%35,167 2020 Tax Levy - Estimated CPI and New Construction Increments (Limiting Rate Applied to City & Library) 2 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$3.86%Farm 3,259,791$1.80%Farm 3,376,732$3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.16795 980,588$ -2.19%(22,000)$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 0.58575 3,419,922$ 2.46%82,059 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 0.12970 757,252$ 2.46%18,168$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 0.27361 1,597,477$ 2.00%31,290 Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 0.85936 5,017,399$ 2.31%113,349$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 0.71545 4,177,174$ 2.46%100,227$ 2020 Estimated Tax Levy - New Construction Increment Only (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$ 2,130,131$ City 2,107,099$ 2,107,256$ City 2,085,151$ -1.05%(22,105)$ Library 725,000 704,769 Library 739,047 739,084 Library 757,252 2.46%18,168 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$ 4,743,456$ Total 4,903,838$ 4,904,050$ Total 5,017,399$ 2.31%113,349$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$ 3,946,417$ PTELL Subtotal 4,076,750$ 4,076,947$ PTELL Subtotal 4,177,174$ 2.46%100,227$ City (excluding Debt Service)3,241,457$ 3,241,648$ City (excluding Debt Service)3,337,703$ 3,337,863$ City (excluding Debt Service)3,419,922$ 2.46%82,059$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 Lib (excluding Debt Service)757,252 2.46%18,168 2020 Estimated Tax Levy - New Construction Increment Only (Limiting Rate Applied to City & Library) 2 Illinois Dept. of Revenue History of CPI's Used for the PTELL 01/14/2020 % Change From December Previous % Use for Years Taxes Year CPI-U December PTELL Comments Levy Year Paid 1991 137.900 -- 1992 141.900 2.9%2.9%1993 1994 1993 145.800 2.7%2.7%(5 % for Cook)1994 1995 1994 149.700 2.7%2.7%1995 1996 1995 153.500 2.5%2.5%1996 1997 1996 158.960 3.6%3.6%1997 1998 1997 161.300 1.5%1.5%1998 1999 1998 163.900 1.6%1.6%1999 2000 1999 168.300 2.7%2.7%2000 2001 2000 174.000 3.4%3.4%2001 2002 2001 176.700 1.6%1.6%2002 2003 2002 180.900 2.4%2.4%2003 2004 2003 184.300 1.9%1.9%2004 2005 2004 190.300 3.3%3.3%2005 2006 2005 196.800 3.4%3.4%2006 2007 2006 201.800 2.5%2.5%2007 2008 2007 210.036 4.08%4.1%2008 2009 2008 210.228 0.1%0.1%2009 2010 2009 215.949 2.7%2.7%2010 2011 2010 219.179 1.5%1.5%2011 2012 2011 225.672 3.0%3.0%2012 2013 2012 229.601 1.7%1.7%2013 2014 2013 233.049 1.5%1.5%2014 2015 2014 234.812 0.8%0.8%2015 2016 2015 236.525 0.7%0.7%2016 2017 2016 241.432 2.1%2.1%2017 2018 2017 246.524 2.1%2.1%2018 2019 2018 251.233 1.9%1.9%2019 2020 2019 256.974 2.3%2.3%2020 2021 CPI History (R-01/20) Printed by the authority of the State of Illinois – web only, 1 copy Actuarial Valuation City of Yorkville Yorkville Police Pension Fund As of May 1, 2020 For the Year Ending April 30, 2021DRAFT SUMMARY OF PRINCIPAL VALUATION RESULTS Contributions..........................................................................................................................................1 Statutory Minimum Funding Cost Elements...........................................................................................1 Funding Policy Actuarially Determined Contribution Cost Elements.....................................................2 Contriubtion to Avoid Negative Funding................................................................................................2 Financial Thumbnail Ratios.....................................................................................................................2 Plan Maturity Measures.........................................................................................................................3 Participant Data Summary......................................................................................................................3 VALUATION RESULTS Significant Events, Risk Disclosures and Issues Influencing Valuation Results.......................................4 Actuarial Certification.............................................................................................................................6 FINANCIAL AND ACTUARIAL EXHIBITS Exhibit 1 - Statement of Market Assets Available for Benefits..............................................................7 Exhibit 2 - Statement of Changes in Net Assets Available for Benefits..................................................8 Exhibit 3 - Determination of the Actuarial Value of Assets....................................................................9 Exhibit 4 - Determination of Statutory Minimum Required Annual Contribution.................................10 Exhibit 5 - Determination of Funding Policy Annual Contribution.........................................................11 Exhibit 6 - Determination of Contribution Required to Prevent Negative Funding...............................11 Exhibit 7 - Summary of Participant Data as of May 1, 2020...................................................................12 SUMMARY OF PRINCIPAL PLAN PROVISIONS Definitions...............................................................................................................................................13 Pension (3-111).......................................................................................................................................13 Pension to Survivors (3-112)...................................................................................................................14 Disability Pension Line of Duty (3-114.1)................................................................................................15 Disability Pension Not on Duty (3-114.2)...............................................................................................15 Other Provisions......................................................................................................................................15 Glossary of Terms...................................................................................................................................16 SUMMARY OF ACTUARIAL ASSUMPTIONS AND COST METHODS Nature of Actuarial Calculations.............................................................................................................18 Assumptions............................................................................................................................................18 Asset Valuation Methods........................................................................................................................19 Actuarial Cost Methods..........................................................................................................................19 Table of Contents SECTION 1SECTION 2SECTION 3SECTION 4SECTION 5DRAFT CONTRIBUTIONS Current Prior Year Valuation Valuation as of 5/1/2020 as of 5/1/2019 Contribution Required To Prevent Negative Funding $1,310,260 (49.8%)$1,230,604 (50.2%) Actuarially Determined Funding Policy Contribution $1,334,771 (50.7%)$1,226,371 (50.1%) Statutory Minimum Contribution per 40 ILCS 5/3 Section 125 $1,128,201 (42.9%)$1,035,331 (42.3%) Current Prior Year Item Valuation Valuation as of 5/1/2020 as of 5/1/2019 Accrued Liability $ 22,452,270 $ 21,273,616 Market Value of Assets $ 10,864,983 $ 10,403,718 Actuarial (Smoothed) Value of Assets $ 11,553,728 $ 10,501,652 Normal Cost (employer) $ 454,684 $ 389,134 Amortization Amount $ 582,651 $ 562,586 Statutory Minimum Contribution $ 1,128,201 $ 1,035,331 MWM Consulting Group was retained to prepare an actuarial valuation as of May 1,2020 for the Yorkville Police Pension Fund.The purpose of the actuarial valuation was to determine the financial position and the annual actuarial requirements of the pension fund under Illinois statute 40 ILCS 5/3,Section 125,and to develop a recommended minimum contribution amount. For quick reference,some of the key results of the valuation,along with selected financial and demographic information for the year ending April 30,2021 are summarized in this overview section along with (for comparison) the results from the prior year. Illinois statues require employers to contribute at least the amount necessary such that assets will equal at least 90% of the accrued liability by 2040. The minimum amount is determined under the Projected Unit Credit funding method, with smoothed assets, and is equal to the normal cost plus the amortization amount. Section 1: Summary of Principal Valuation Results STATUTORY MINIMUM FUNDING COST ELEMENTS () amounts expressed as a percentage of payroll The plan sponsor must contribute at least the statutorily required minimum contribution under Illinois statutes equal to the normal cost plus the amount necessary to amortize the unfunded accrued liability such that by 2040, the liabilities will be 90% funded. Other contribution amounts are shown including Funding Policy Contribution and the contribution required to prevent negative funding. Item Page 1 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Accrued Liability Market Value of Assets Actuarial (Smoothed) Value of Assets Normal Cost (employer) Amortization Amount Actuarially Determined Funding Policy Contribution Accrued Liability Market Value of Assets Actuarial (Smoothed) Value of Assets Normal Cost (employer) Amortization Amount Amount of Contribution Needed to Avoid Negative Funding FINANCIAL THUMBNAIL RATIOS Tests Liquidity Ratio (based upon year ended) Coverage Ratio (Market Value Assets) Annual Benefit Payments (expected) Annual Contributions (expected) Members City $ 11,553,728 $ 423,745 $ 806,646 $ 1,334,771 FUNDING POLICY CONTRIBUTION COST ELEMENTS Item The funding policy contribution amount is determined under the Entry Age Normal funding method, with smoothed assets, and is equal to the normal cost plus the amortization amount. 100% of the unfunded liability is amortized as a level percentage of pay on a closed basis over 20 years. Current Valuation as of 5/1/2020 $ 23,533,723 $ 10,864,983 Prior Year Valuation as of 5/1/2019 $ 22,102,523 $ 10,403,718 $ 10,501,652 $ 375,283 $ 754,979 $ 1,226,371 $ 812,061 $ 1,310,260 $ 1,230,604 47.07% $ 868,094 $ 746,128 $ 23,533,723 $ 22,102,523 The statutory minimum contribution amortization amount is based upon a percentage of increasing payroll and, in the early years of funding, may not be sufficient to cover the interest cost on the unfunded liability. In order to avoid an increase in the unfunded liability (known as negative funding), the minimum amortization amount must be adjusted to be at least equal to the interest on the unfunded liability. The amount shown in the table as “Contribution to Avoid Negative Funding” provides for interest on 100% of the unfunded liability. $ 10,864,983 $ 10,403,718 $ 11,553,728 $ 10,501,652 $ 423,745 $ 375,283 $ 838,600 AMOUNT REQUIRED TO AVOID NEGATIVE FUNDING Item Current Prior Year Valuation Valuation as of 5/1/2020 as of 5/1/2019 This chart summarizes traditional financial ratios as applied to the pension plan. This liquidity ratio relates the cash flow position of the Fund by comparing the investment income plus employer and employee contributions to the annual benefit payments. Maintaining a ratio well above 100% prevents the liquidation of assets to cover benefit payments. The increase in benefits paid over the years is generally a result of the maturing of the pension plan. Coverage of the Accrued Liabilities by the Assets is the Coverage Ratio and is one indication of the long term funding progress of the plan. $ 260,748 $ 242,717 $ 1,334,771 $ 1,226,371 5/1/2020 Valuation 5/1/2019 Valuation 158%304% 46.17% Page 2 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT PLAN MATURITY MEASURES Tests Ratio of Market Value of Assets to Active Participant Payroll is a measure of volatility risk associated with asset losses Ratio of Accrued Liability to Payroll is a measure of volatility risk associated with changes in assumptions Ratio of retired life Actuarial Accrued Liability to total Actuarial Accrued Liability Percentage of Contributions less Benefit Payments to Market Value of Assets Ratio of Benefit Payments to Contributions Support Ratio: Ratio of Active Participants to Retired Participants Tier 1 Tier 2 Total Tier 1 Tier 2 Total Active Members Vested 14 2 16 16 0 16 Non-Vested 0 14 14 0 12 12 Total Active 14 16 30 16 12 28 Terminated entitled to future benefits 4 3 7 3 3 6 Retired 11 0 11 10 0 10 Surviving Spouse 0 0 0 0 0 0 Minor Dependent 0 0 0 0 0 0 Disabled 0 0 0 0 0 0 Total 29 19 48 29 15 44 0.61 0.54 5/1/2020 Valuation 5/1/2019 Valuation 4.13 4.25 8.94 9.02 as of 5/1/2019as of 5/1/2020 Item This chart includes financial relationship measures which are meant to help understand the risks associated with the plan. The ratio of Market Value of Assets to Active Payroll is measure of volatility risk associated with asset losses. The higher the ratio, the greater the volatility in contribution risks. The Ratio of Accrued Liability to Payroll is a measure of the volatility risk associated with assumption or other changes in liabilities. The higher the ratio, the greater the volatility in contribution risks. The Ratio of retired life actuarial accrued liability to total actuarial accrued liability is a measure of the maturity of the Plan. A mature plan will have a ratio above 60%. The Support Ratio (Actives: Retirees). A number less than 1 indicates a more mature plan. PARTICIPANT DATA SUMMARY The Actuarial Valuation takes into account demographic and benefit information for active employees, vested former employees, and retired pensioners and beneficiaries. The statistics for the past two years are compared in the chart. Prior Year Valuation Valuation 5.77%6.71% 0.57 0.49 1.67 1.75 Current Year Page 3 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT SECTION 2: VALUATION RESULTS Significant Events, Disclosure Risks and Issues Influencing Valuation Results Actuarial valuations are snapshot calculations which incorporate and reflect the experience and events of the past year such as changes in the demographics of the plan participants,gains and losses in the plan assets, changes in actuarial assumptions about future experience and outside influences such as legislation.Some of the more significant issues affecting the Plan’s contribution level are described here. Asset Performance for yearend 4/30/2020 The approximate -1.13%return (not time weighted)on net assets was below the actuarial assumption of 7.00% in effect for the 2019/2020 year. Change in Assumptions Funded Status The funded ratio measurement presented in the Actuarial Valuation Report for the Fund is the ratio of the actuarial value of fund assets available for benefits compared to the actuarial accrued liability.By monitoring changes in the funding ratio each year,one can determine whether or not funding progress is being made. Please understand that: • The funded ratio measurement is dependent upon the actuarial cost method which, in combination with the plan’s amortization policy, affects the timing and amounts of future contributions. The amounts of future contributions will most certainly differ from those assumed in this report due to future actual experience differing from assumed experience based upon the actuarial assumptions. Attainment of a funded status measurement in the Actuarial Valuation of 90% or 100% is not synonymous with no required future annual contributions. Even if the funded status attained is 100%, the plan would still require future normal cost contributions (i.e., contributions to cover the annual cost of the active membership accruing an additional year of service credit). • The funded ratio measurement is a different result depending upon whether the market value of assets or the actuarial value of assets is used. The fully generational mortality projection scale was updated from MP2018 to MP2019. 7.06%5.46%8.02% -1.13% 7.00% -5.00% 0.00% 5.00% 10.00% 2016 2017 2018 2019 2020 Historical Rates of Return Rate of Return on Assets Assumed Rate of Return 0.00% 25.00% 50.00% 75.00% 100.00% 2016 2017 2018 2019 2020 Funded Percentages Funded Ratios - Market Assets Funded Ratios - Smoothed Assets Page 4 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Since the Funding Policy percentage of payroll amortization is less than the negative funding amount,at this point,the dollar value of the interest on the unfunded liability is not completely covered,and adds to the unfunded liability. Assuming the Funding Policy Contributions are received (and the actuarial assumptions are met)each year through 2040,the Fund’s funded ratio is projected to increase to 100%by 2040.If only the Minimum Statutory contributions are made,the Fund’s funded ratio would be projected to increase to 90%by 2040 and would require steeper contributions in years closer to 2040. The ability of the fund to reach 100%is heavily dependent on the City contributing the Funding Policy Employer Contribution each and every year.Actuarial standards do not require the actuary to evaluate the ability of the City or other contributing entity to make such required contributions to the Fund when due.Such an evaluation is not within the actuary’s domain of expertise.Consequently,the actuary performed no such evaluation. The articulated Funding Policy amortizes 100%the unfunded amount based upon a level percentage of pay. The statutory funding required amortization method develops dollar amounts which also increase as payroll increases.The dollar amounts towards the end of the closed amortization period are necessarily much larger, and if payroll does not increase as expected,the amortization amount can dramatically increase the contribution as a percentage of payroll. The employer contribution is expected to be paid according to the funding policy, which exceeds the required statutory minimum amount. An additional funding contribution amount is included which determines the amount necessary to prevent negative funding. Employer Contributions Negative Funding The current Funding Policy amortizes the unfunded amount based upon a level percentage of payroll.This amortization method develops dollar amounts which increase as payroll increases.The dollar amounts under this amortization method in the early years are less than the interest on the unfunded liability.For 2020,the interest on the unfunded is $838,600,whereas the funding policy amortization is $806,646.(See exhibits 5 and 6 on page 11).The dollar amounts towards the end of the closed amortization period are necessarily much larger,and if payroll does not increase as expected,the amortization amount can dramatically increase the contribution as a percentage of payroll. Page 5 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT ACTUARIAL CERTIFICATION MWM CONSULTING GROUP Kathleen E Manning, FSA Karl K. Oman, ASA Date Managing Principal & Consulting Actuary Consulting Actuary MWM Consulting Group MWM Consulting Group The results shown in this report have been calculated under the supervisions of a qualified Actuary as defined in appropriate State statutes.All results are based upon demographic data submitted by the Fund /City,financial data submitted by the Fund, applications of actuarial assumptions, and generally accepted actuarial methods. This valuation report has been prepared at the request of City of Yorkville to assist in administering the Plan and meeting specified financial and accounting requirements.This valuation report may not otherwise be copied or reproduced in any form without the consent of the Fund sponsor and may only be provided to other parties in its entirety.The information and valuation results shown in this report are prepared with reliance upon information and data provided to us, which we believe to the best of our knowledge to be complete and accurate and include: • Employee census data submitted by the City of Yorkville. This data was not audited by us but appears to be consistent with prior information, and sufficient and reliable for purposes of this report. We believe the assumptions and methods used are within the range of possible assumptions that are reasonable and appropriate for the purposes for which they have been used.In our opinion,all methods,assumptions and calculations are in accordance with requirements and the procedures followed and presentation of results are in conformity with generally accepted actuarial principles and practices.The undersigned actuary meets the Qualification Standards of the American Academy of Actuaries to render the actuarial opinions contained herein. There is no relationship between the City of Yorkville and MWM Consulting Group that impacts our objectivity.I certify that the results presented in this report are accurate and correct to the best of my knowledge. This is to certify that MWM Consulting Group has prepared an Actuarial Valuation of the Plan as of May 1,2020 for the purposes of determining statutory contribution requirements for the Fund in accordance with the requirements of 40 ILCS 5/3,Section 125,of determining the funding policy contribution amount (the Actuarially Determined Contribution).The funding policy is selected by the City.The contributions determined are net of contributions made by active member police officers during the year. The measurements shown in this actuarial valuation may not be applicable for other purposes.Actuarial valuations involve calculations that require assumptions about future events.Certain of the assumptions or methods are mandated for specific purposes.Future actuarial measurements may differ significantly from the current measurements presented in the report due to such factors as experience that deviates from the assumptions, changes in assumptions,increases or decreases expected as part of the natural operation of the methodology used for these measurements (such as the end of an amortization period,or additional cost or contributions based on the Plan’s funded status)and changes in plan provisions or applicable law.This report does not include an analysis of the potential range of such future measurements. • Financial data submitted by the City of Yorkville. Page 6 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Exhibit 1 - Statement of Market Value of Assets 4/30/2020 4/30/2019 1. Investments at Fair Value: a. Cash and Cash equivalents $ 0 $ 0 b. Money Market Mutual Funds 508,401 218,695 c. Municipal Bonds 837,353 488,526 d. Certificates of Deposit 0 0 e. US Government and Agency Bonds 3,039,164 3,020,656 f. Common and Preferred Stocks 3,149,663 3,251,008 g. Insurance Contracts (at contract value): 0 0 h. Mutual Funds 3,309,914 3,402,045 i. Accrued Interest and receivables 22,950 25,362 j. Other 0 0 k. Subtotal Assets (a + b + c + d + e + f + g + h + i +j) $ 10,867,445 $ 10,406,292 2. Liabilities: a. Expenses Payable $ 2,462 $ 2,574 b. Liability for benefits due and unpaid 0 0 c. Other Liabilities 0 0 d. Total Liabilities $ 2,462 $ 2,574 3. Net Market Value of Assets Available for Benefits: (1k – 2d) $ 10,864,983 $ 10,403,718 Item Plan Year Ending SECTION 3 - FINANCIAL AND ACTUARIAL EXHIBITS Page 7 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT 4/30/2020 4/30/2019 Additions Contributions Employer $ 1,111,484 $ 963,361 Plan Member 269,903 243,941 Other (adjustment to beginning of year market value) 0 (243) Total Contributions $ 1,381,387 $ 1,207,059 Investment Income Realized and Unrealized Gains/(Losses) $ (540,057) $ 523,223 Interest 337,334 100,715 Dividends 76,811 79,268 Other Income 48,314 48,314 Investment Expenses (43,563) 0 Net Investment Income (121,161) 751,520 Total additions $ 1,260,226 $ 1,958,579 Deductions Benefits $ 781,425 $ 597,064 Refunds 5,947 0 Administrative Expenses 11,589 47,142 Total deductions $ 798,961 $ 644,206 Total increase (decrease) $ 461,265 $ 1,314,373 Net Market Value of Assets Available for Benefits: Beginning of year $ 10,403,718 $ 9,089,345 End of year $ 10,864,983 $ 10,403,718 Item Plan Year Ending Exhibit 2 - Statement of Change in Net Assets Page 8 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT 1. Expected Return on Assets a. Market Value of Assets as of Beginning of Year 10,403,718$ b. Income and Disbursements During the year i. Contributions Received (weighted 50%)690,694$ ii. Benefit Payments and Expenses (weighted 50%)399,481 iii. Weighted net income (other than investment income) (i) – (ii)291,213 c. Market Value adjusted for income and disbursements 10,694,931$ d. Expected Return on Assets at assumed rate of 7.00%748,645$ 2. Actual Return on Assets for year a. Market Value of Assets (Beginning of Year)10,403,718$ b. Income (less investment income)1,381,387 c. Disbursements 798,961 d. Market Value of Assets (End of Year)10,864,983 e. Actual Return on Assets (d) – (a) – (b) + (c)(121,161) f. Investment Gain/(Loss) for year: 2(e) - 1(d) (869,806)$ 3. Actuarial Value of Assets a. Market Value of Assets as of End of Year 10,864,983$ b. Deferred Investment gains/(losses) i. 80% of 2020 loss of $(869,806)695,845 ii. 60% of 2019 gain of $95,566 (57,340) iii. 40% of 2018 loss of $(127,661)51,064 iv. 20% of 2017 gain of $4,122 (824) v. Total 688,745 c. Actuarial Value of Assets for statutory funding 3(a) + 3(b)(v)11,553,728$ The Chart Below shows the comparison of smoothed to market asseets over the past five years Under 40 ILCS 5/3,the statutory minimum required contribution is to be determined based upon Actuarial Value of Assets,which are asset values which have been smoothed over a five-year period,beginning with the year 2011.The Actuarial Value of Assets has been calculated below based upon the market value of assets at May 1,2020 with adjustments for the preceding year’s gains/losses,which are reflected at the rate of 20%per year. Exhibit 3 – Actuarial Value of Assets $6,000,000 $8,000,000 $10,000,000 $12,000,000 2016 2017 2018 2019 2020 Smoothed vs Market Assets Market Value of Assets Actuarial (Smoothed) Value of Assets Page 9 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Present Value of Benefits as of 5/1/2020 Projected Unit Credit (PUC) Normal Cost as of 5/1/2020 PUC Actuarial Accrued Liability as of 5/1/2020 1. Active Officers a) Normal & Early Retirement 13,908,994$ 531,541$ 6,452,086$ b) Vested Withdrawal 1,010,784 60,453 619,395 c) Pre-Retirement Death 372,817 23,553 187,322 d) Disability 1,559,643 99,885 756,121 e) Total Active Police Officers 16,852,238$ 715,432$ 8,014,924$ 2. Inactive Police Officers and Survivors: a) Normal Retirees 13,490,596$ 13,490,596$ b) Widows (survivors)0 0 c) Deferred Vested 946,750 946,750 d) Disabled 0 0 e) Total - Nonactive 14,437,346$ 14,437,346$ 3. Total – All 31,289,584$ 22,452,270$ Amount 2,631,165$ 454,684 260,748 22,452,270 20,207,043 11,553,728 8,653,315 582,651 90,866 $1,128,201 (42.9%) *() amount as a percent of payroll 10. Minimum statutory tax levy contribution per 40 ILCS 5/3 – (2) + (8) + (9) Under 40 ILCS 5/3,the statutory minimum required contribution is to be determined based upon the Projected Unit Credit actuarial funding method,where the unfunded liability is amortized such that 90%of the liability will be funded as of 2040.Under the statute,90%of the unfunded liability is to be amortized as a level percentage of payroll over the period through 2040.The mandated funding method,the Projected Unit Credit funding method,requires the annual cost of the plan to be developed in two parts:that attributable to benefits allocated to the current year (the normal cost); and that allocated to benefits attributable to prior service (the accrued liability). Funding Elements for 40 ILCS 5/3 Minimum Statutory Contribution under 40 ILCS 5/3 Item 1. Annual Payroll 2. Normal Cost (net of employee/member contributions) 3. Employee Contributions (expected) 4. Funding Actuarial Liability 5. 90% of Funding Actuarial Liability Exhibit 4- Determination of the Statutory Minimum Required Contribution 6. Actuarial Value of Assets (Exhibit 3) 7. Unfunded Actuarial Balance 8. Amortization of Unfunded Balance over 20 years as a level percentage of payroll 9. Interest on (2), (3) and (8) Page 10 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Present Value of Benefits as of 5/1/2020 Entry Age Normal Cost as of 5/1/2020 Entry Age Accrued Liability as of 5/1/2020 1. Active Officers a) Normal & Early Retirement 13,908,994$ 519,267$ 8,048,275$ b) Vested Withdrawal 1,010,784 60,642 304,805 c) Pre-Retirement Death 372,817 18,682 161,036 d) Disability 1,559,643 85,902 582,261 e) Total Active Police Officers 16,852,238$ 684,493$ 9,096,377$ 2. Inactive Police Officers and Survivors: a) Normal Retirees 13,490,596$ 13,490,596$ b) Widows (survivors)0 0 c) Deferred Vested 946,750 946,750 d) Disabled 0 0 e) Total - Nonactive 14,437,346$ 14,437,346$ 3. Total – All 31,289,584$ 23,533,723$ Amount 423,745$ 260,748 23,533,723 23,533,723 11,553,728 11,979,995 806,646 104,380 $1,334,771 (50.7%) Amount 423,745$ 260,748 23,533,723 11,553,728 11,979,995 838,600 47,915 $1,310,260 (49.8%) Exhibit 5- Determination of the Funding Policy Contribution Funding Elements for Funding Policy Contribution The Tax Levy amount based upon the articulated funding policy is the actuarially determined contribution,rather than the amount determined as the minimum under 40 ILCS 5/3.The funding policy contribution is developed below,based upon the Entry Age Normal Funding Method,with 100%of the unfunded accrued liability amortized as a level percentage of payroll over the 20 years through FYE 2040.The contribution is then the sum of the Normal Cost (developed under the entry age method,but where the total normal cost is not less than 17.5%)plus the amortization payment. Also shown is the contribution amount necessary to prevent negative funding. 1. Normal Cost (net of employee/member contributions) Actuarially Determined Funding Policy Contribution for Tax Levy Item 6. Unfunded Actuarial Balance 7. Amortization of Unfunded Balance over 20 years as a level percentage of payroll 8. Interest on (1), (2) and (7) 9. Actuarially Determined Funding Policy Contribution for Tax Levy (1) + (7) + (8) 2. Employee Contributions (expected) 3. Funding Actuarial Liability 4. 100% of Funding Actuarial Liability 5. Actuarial Value of Assets (Exhibit 3) Exhibit 6- Contribution Necessary to Prevent Negative Funding Item 1. Normal Cost (net of employee/member contributions) 2. Employee Contributions (expected) 3. 100% of Funding Actuarial Liability 4. Actuarial Value of Assets (Exhibit 3) 5. Unfunded Actuarial Balance 6. Interest on Unfunded Liability 7. Interest on (1), (2) 8. Contribution Necessary to Prevent Negative Funding (1) + (6) + (7) Page 11 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Tier 1 Tier 2 Total 14 2 16 0 14 14 14 16 30 4 3 7 11 0 11 0 0 0 0 0 0 0 0 0 29 19 48 0 - 4 5 - 9 10 - 14 15 - 19 20 - 24 25 - 29 30 - 34 35 - 39 40+ Under 20 0 20 - 24 2 2 25 - 29 3 1 4 30 - 34 4 3 1 8 35 - 39 5 5 40 - 44 2 1 4 7 45 - 49 1 1 2 50 - 54 1 1 2 55 - 59 0 60 - 64 0 65 & Over 0 Total 10 6 7 6 1 0 0 0 0 30 Average Length of Service: Participant Data Exhibit 7 – Summary of Participant Data as of May 1, 2020 36.6 years 9.3 years Active Employee Participants AGE AND SERVICE DISTRIBUTION AS OF MAY 1, 2020 Average Age: Age Group Service Total Item As of 5/1/2020 Active Members Total Actives Retired Members Minor Dependents Disabled Participants Total Vested Non-Vested Terminated Members entitled to future benefits Surviving Spouses Page 12 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT SECTION 4 - SUMMARY OF PRINCIPAL PLAN PROVISIONS This summary provides a general description of the major eligibility and benefit provisions of the pension fund upon which this valuation has been based.It is not intended to be,nor should it be interpreted as,a complete statement of all provisions Definitions Tier 1 – For Police Officers first entering Article 3 prior to January 1, 2011 Tier 2 – For Police Officers first entering Article 3 after December 31, 2010 Police Officer (3-106):Any person appointed to the police force and sworn and commissioned to perform police duties. Persons excluded from Fund (3-109):Part-time officers,special police officer,night watchmen,traffic guards,clerks and civilian employees of the department.Also,police officers who fail to pay the required fund contributions or who elect the Self-Managed Plan option. Creditable Service (3-110):Time served by a police officer,excluding furloughs in excess of 30 days,but including leaves of absences for illness or accident and periods of disability where no disability pension payments have been received and also including up to 3 years during which disability payments have been received provided contributions are made. Pension (3-111) Normal Pension Age Tier 1 - Age 50 with 20 or more years of creditable service. Tier 2 - Age 55 with 10 or more years of creditable service. Normal Pension Amount Tier 1 -50%of the greater of the annual salary held in the year preceding retirement or the annual salary held on the last day of service, plus 2½% of such annual salary for service from 20 to 30 year (maximum 25%)]. Tier 2 -2½%of Final Average salary for each year of service.Final Average Salary is the highest salary based on the highest consecutive 48 months of the final 60 months of service Early Retirement at age 50 with 10 or more years of service but with a penalty of ½%for each month prior to age 55. Annual Salary capped at $106,800 increased yearly by the lesser of the Consumer Price Index-Urban (CPI-U)or 3%. The Salary cap for valuations beginning in 2020 is $115,929. Minimum Monthly Benefit: $1,000 Maximum Benefit Percentage: 75% of salary Page 13 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Termination Retirement Pension Date Separation of service after completion of between 8 and 20 years of creditable service. Termination Pension Amount Commencing at age 60,2½%of annual salary held in the year preceding termination times years of creditable service or refund of contributions,or for persons terminating on or after July 1,1987,2½%of annual salary held on the last day of service times years of credible service, whichever is greater. Pension Increase Non-Disabled Tier 1 -3%increase of the original pension amount after attainment of age 55 for each year elapsed since retirement,followed by an additional 3%of the original pension amount on each May 1 thereafter.Effective July 1, 1993,3%of the amount of pension payable at the time of the increase including increases previously granted, rather than 3% of the originally granted pension amount. Tier 2 -The lesser of ½of the Consumer Price Index-Urban (CPI-U)or 3%increase of the original pension amount after attainment of age 60 and an additional such increase of the original pension amount on each May 1 thereafter. Disabled 3%increase of the original pension amount after attainment of age 60 for each year he or she received pension payments, followed by an additional 3% of the original pension amount in each May 1 thereafter. Pension to Survivors (3-112 ) Death of Retired Member Tier 1 - 100% of pension amount to surviving spouse (or dependent children). Tier 2 -66 2/3%of pension amount to surviving spouse (or dependent children),subject to the following increase: The lesser of ½of the Consumer Price Index-Urban (CPI-U)or 3%increase of the original pension amount after attainment of age 60 and an additional such increase of the original pension amount on each May 1 thereafter. Death While in Service (Not in line of duty) With 20 years of creditable service, the pension amount earned as of the date of death. With less than 20 years of creditable service,50%of the salary attached to the rank for the year prior to the date of death. Death in Line of Duty 100% of the salary attached to the rank for the last day of service year prior to date of death. Minimum Survivor Pension $1,000 per month to all surviving spouses. Page 14 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Disability Pension - Line of Duty (3-114.1) Eligibility Suspension or retirement from police service due to sickness, accident or injury while on duty. Pension Greater of 65%of salary attached to rank at date of suspension or retirement and the retirement pension available. Minimum $1,000 per month. Disability Pension - Not on Duty (3-114.2) Eligibility Suspension or retirement from police service for any cause other than while on duty. Pension 50% of salary attached to rank at date of suspension or retirement. Minimum $1,000 per month. Other Provisions Marriage after Retirement (3-120) No surviving spouse benefit available. Refund (3-124) At termination with less than 20 years of service, contributions are refunded upon request. Contributions by Police Officers (3-125.1) Beginning May 1,2001,9.91%of salary including longevity,but excluding overtime pay,holiday pay,bonus pay, merit pay or other cash benefit. Page 15 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT GLOSSARY Actuarial Accrued Liability See Entry Age Normal Cost Method and Projected Unit Credit Cost Method. Actuarial Assumptions The economic and demographic predictions used to estimate the present value of the plan’s future obligations. They include estimates of investment earnings,salary increases,mortality,withdrawal and other related items. The Actuarial Assumptions are used in connection with the Actuarial Cost Method to allocate plan costs over the working lifetimes of plan participants. Actuarial Cost Method The method used to allocate the projected obligations of the plan over the working lifetimes of the plan participants. Also referred to as an Actuarial Funding Method. Actuarial Funding Method See Actuarial Cost Method Actuarial Gain (Loss) The excess of the actual Unfunded Actuarial Accrued Liability over the expected Unfunded Actuarial Accrued Liability represents an Actuarial Loss.If the expected Unfunded Actuarial Accrued Liability is greater,an Actuarial Gain has occurred. Actuarial Present Value The value of an amount or series of amounts payable or receivable at various times,determined as of a given date by the application of a particular set of Actuarial Assumptions . Actuarial Value of Assets The asset value derived by using the plan’s Asset Valuation Method. Asset Valuation Method A valuation method designed to smooth random fluctuations in asset values.The objective underlying the use of an asset valuation method is to provide for the long-term stability of employer contributions. Employee Retirement Income Security Act of 1974 (ERISA) The primary federal legislative act establishing funding,participation,vesting,benefit accrual,reporting, and disclosure standards for pension and welfare plans. Entry Age Normal Cost Method One of the standard actuarial funding methods in which the Present Value of Projected Plan Benefits of each individual included in the Actuarial Valuation is allocated on a level basis over the earnings of the individual between entry age and assumed exit age(s).The portion of this Actuarial Present Value allocated to a valuation year is called the Normal Cost .The portion of this Actuarial Present Value not provided for at a valuation date by the Actuarial Present Value of future Normal Costs is called the Actuarial Accrued Liability . Page 16 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT GLOSSARY (Continued) Normal Cost The portion of the Present Value of Projected Plan Benefits that is allocated to a particular plan year by the Actuarial Cost Method .See Entry Age Normal Cost Method for a description of the Normal Cost under the Entry Age Normal Cost Method.See Projected Unit Credit Cost Method for a description of the Normal Cost under the Projected Unit Credit Cost Method. Present Value of Future Normal Costs The present value of future normal costs determined based on the Actuarial Cost Method for the plan.Under the Entry Age Normal Cost Method ,this amount is equal to the excess of the Present Value of Projected Plan Benefits over the sum of the Actuarial Value of Assets and Unfunded Actuarial Accrued Liability. Present Value of Projected Plan Benefits The present value of future plan benefits reflecting projected credited service and salaries.The present value is determined based on the plan’s actuarial assumptions. Projected Unit Credit Cost Method One of the standard actuarial funding methods in which the Present Value of Projected Plan Benefits of each individual included in the Actuarial Valuation is allocated by a consistent formula to valuation years.The Actuarial Present Value allocated to a valuation year is called the Normal Cost .The Actuarial Present Value of benefits allocated to all periods prior to a valuation year is called the Actuarial Accrued Liability . Unfunded Actuarial Accrued Liability The excess of the Actuarial Accrued Liability over the Actuarial Value of Assets. Page 17 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Mortality Retirement Tier 1 Age Age Age Age 50 15.00%61 25.00%50 15.00%61 25.00% 51 15.00%62 25.00%51 15.00%62 25.00% 52 20.00%63 25.00%52 20.00%63 25.00% 53 20.00%64 25.00%53 20.00%64 25.00% 54 20.00%65 100%54 20.00%65 100% 55 25.00%66 100%55 25.00%66 100% 56 25.00%67 100%56 25.00%67 100% 57 25.00%68 100%57 25.00%68 100% 58 25.00%69 100%58 25.00%69 100% 59 25.00%70 100%59 25.00%70 100% 60 25.00%60 25.00% Tier 2 Age Age Age Age 50 5.00%61 25.00%50 5.00%61 25.00% 51 5.00%62 25.00%51 5.00%62 25.00% 52 5.00%63 25.00%52 5.00%63 25.00% 53 5.00%64 25.00%53 5.00%64 25.00% 54 5.00%65 100%54 5.00%65 100% 55 40.00%66 100%55 40.00%66 100% 56 25.00%67 100%56 25.00%67 100% 57 25.00%68 100%57 25.00%68 100% 58 25.00%69 100%58 25.00%69 100% 59 25.00%70 100%59 25.00%70 100% 60 25.00%60 25.00% Withdrawal Age Age 25 10.40%25 10.40% 40 1.90%40 1.90% 50 1.50%50 1.50% 55 1.50%55 1.50% SECTION 5 - SUMMARY OF ACTUARIAL ASSUMPTIONS AND COST METHODS Annual Actuarial Valuation Funding Policy Amount for Tax Levy Annual Actuarial Valuation Statutory Minimum Actuarial Assumption Interest 7.00% per annum 7.00% per annum The results documented in this report are estimates based on data that may be imperfect and on assumptions about future events,some of which are mandated assumptions.Certain provisions may be approximated or deemed immaterial and therefore are not valued.Assumptions may be made about participant data or other factors.A range of results,different from those presented in this report could be considered reasonable.The numbers are not rounded,but this is for convenience and should not imply precisions, which is not inherent in actuarial calculations. Nature of Actuarial Calculations RP2014 Healthy Annuitant with Blue Collar Adjustments Projected Generationally from 2013 with Scale MP2019 RP2014 Healthy Annuitant with Blue Collar Adjustments Projected Generationally from 2013 with Scale MP2019 Rates of retirement for all ages are: Rates of termination are based upon age only. Sample rates for selected ages are: Rates of retirement for all ages are: Tier 1 Tier 2 Rates of termination are based upon age only. Sample rates for selected ages are: Page 18 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Disability Age Age 25 0.03%25 0.03% 40 0.42%40 0.42% 50 0.71%50 0.71% 55 0.90%55 0.90% Salary Increase This method projects benefits from entry age to retirement age and attributes costs over total service, as a level percentage of pay. Amounts attributable to past service have been amortized over 20 years on a closed basis as a level percentage of pay. Assets are valued at fair market value and smoothed over three years, reflecting gains and losses at 20% per year. Projected Unit Credit Cost Method 80% are married, females are assumed to be 3 years younger 80% are married, females are assumed to be 3 years younger Annual Actuarial Valuation Funding Policy Amount for Tax Levy Actuarial Assumption Item Annual Actuarial Valuation Statutory Minimum Rates of disability are based upon age only. Sample rates for selected ages are: Payroll Growth Entry Age Normal Cost Method Percentage Married Asset Valuation Method Actuarial Cost Methods This is the mandated actuarial method to be used in determining the statutory contribution requirements and under PA 096-1495. This method determines the present value of projected benefits and prorates the projected benefit by service to date to determine the accrued liability. Amounts attributable to past service are amortized as a level percentage of pay with the goal of reaching 90% of the accrued liability by 2040. Rates of disability are based upon age only. Sample rates for selected ages are: 60%of disablities are assumed to occur in the line of duty 60%of disablities are assumed to occur in the line of duty Assets are valued at fair market value and smoothed over five years, reflecting gains and losses at 20% per year. 3.50% per annum 3.50% per annum 5% per annum 5% per annum Page 19 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT 2020 Levy - Police Pension Contribution Amounts at Various Funding Levels Funding Level 100%99%98%97%96%95%94%93%92%91%90% (1) Normal Cost 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 (2) Employee Contributions (Est.)260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 Accrued Liability 23,533,723 23,298,386 23,063,049 22,827,711 22,592,374 22,357,037 22,121,700 21,886,362 21,651,025 21,415,688 21,180,351 Actuarial Value of Assets (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) Unfunded Actuarial Liability 11,979,995 11,744,658 11,509,321 11,273,983 11,038,646 10,803,309 10,567,972 10,332,634 10,097,297 9,861,960 9,626,623 (3) End of Year Amort of Unfunded Liability 863,111 846,156 829,201 812,245 795,290 778,335 761,380 744,425 727,470 710,515 693,560 (4) 7% Interest on (1) and (2)47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 Actuarial Determined Contribution 1,334,770$ 1,317,815$ 1,300,860$ 1,283,905$ 1,266,950$ 1,249,995$ 1,233,040$ 1,216,084$ 1,199,129$ 1,182,174$ 1,165,219$ $ Change from 100% Funding Level (16,955) (33,910) (50,865) (67,820) (84,776) (101,731) (118,686) (135,641) (152,596) (169,551) % Change from 100% Fund Level -1.27%-2.54%-3.81%-5.08%-6.35%-7.62%-8.89%-10.16%-11.43%-12.70% Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: None Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Administration Committee #2 Tracking Number ADM 2020-61 Fiscal Year 2020 Annual Treasurer’s Report City Council – October 27, 2020 ADM 10-21-20 Moved forward to City Council agenda. ADM 2020-61 Informational item. Please see attached. Rob Fredrickson Finance Name Department UNITED CITY OF YORKVILLE TREASURER’S REPORT FOR THE FISCAL YEAR ENDING APRIL 30, 2020 I certify that the following is true and correct to the best of my knowledge and belief. ______________________________ Rob Fredrickson Treasurer Summary Statement of Operations * * NOTE: Detailed financial information may be found at ……… pending Fiscal Year 2020 CAFR completion UNITED CITY OF YORKVILLE FOR THE FISCAL YEAR ENDING APRIL 30, 2020 RECEIPTS – GENERAL: PROPERTY TAXES 3,231,926; MUNICIPAL SALES TAX 3,222,256; NON-HOME RULE SALES TAX 2,413,689; ELECTRIC UTILITY TAX 700,784; NATURAL GAS UTILITY TAX 270,656; EXCISE TAX 263,210; TELEPHONE UTILITY TAX 8,340; CABLE FRANCHISE FEES 302,831; HOTEL TAX 80,302; VIDEO GAMING TAX 131,292; AMUSEMENT TAX 196,786; ADMISSIONS TAX 146,143; BUSINESS DISTRICT TAX 393,342; AUTO RENTAL TAX 16,881; STATE INCOME TAX 1,870,977; LOCAL USE TAX 665,636; CANNABIS EXCISE TAX 4,009; ROAD & BRIDGE TAX 131,199; PERSONAL PROPERTY TAX 17,683; GRANTS 50,726; MISCELLANEOUS INTERGOVERNMENTAL 1,861; LIQUOR LICENSES 48,671; OTHER LICENSES & PERMITS 9,797; BUILDING PERMITS 432,491; CIRCUIT COURT FINES 34,975; ADMINISTRATIVE ADJUDICATION 23,142; OFFENDER REGISTRATION FEES 255; POLICE TOWS 15,500; GARBAGE SURCHARGE 1,291,580; UB COLLECTION FEES 168,662; ADMINISTRATIVE CHARGEBACK 204,836; POLICE SPECIAL DETAIL 5,615; INTEREST 147,836; REIMBURSEMENTS 76,923; RENTAL INCOME 6,370; MISCELLANEOUS INCOME 18,525; TRANSFERS 32,092; TOTAL 16,637,799. FOX HILL SSA: PROPERTY TAXES 13,382; TOTAL 13,382. SUNFLOWER SSA: PROPERTY TAXES 18,140; TOTAL 18,140. Fund Type Beginning Fund Balance / Net Position Revenues Expenditures Other Financing Sources/(Uses) Ending Fund Balance / Net Position * General Fund 6,879,823$ 16,605,706$ 13,439,021$ (2,534,448)$ 7,512,060$ Library Fund 637,531 1,673,697 1,633,426 24,388 702,190 Parks & Recreation Fund 452,914 766,852 2,219,269 1,410,988 411,485 Citywide Capital Fund 629,429 1,079,192 1,224,131 103,665 588,155 Special Revenue Funds (614,640) 1,161,900 2,060,552 1,000 (1,512,292) Debt Service Fund - 8,554 324,025 315,471 - Capital Project Funds 496,042 515,179 526,908 27,379 511,692 Enterprise Funds 64,334,178 6,217,767 5,033,993 2,674,462 68,192,414 Fiduciary Fund 10,403,718 1,260,226 798,961 - 10,864,983 MOTOR FUEL TAX: MOTOR FUEL TAX 466,091; MFT HIGH GROWTH 47,299; TRANSPORTATION RENEWAL TAX 235,852; INTEREST 9,563; REIMBURSEMENTS 26,717; TOTAL 785,522. CITY WIDE CAPITAL: GRANTS 38,000; BUILDING PERMITS 2,530; DEVELOPMENT FEES 38,386; ROAD CONTRIBUTION FEE 114,000; ROAD INFRASTRUCTURE FEES 775,218; INTEREST 61,060; REIMBURSEMENTS 49,999; TRANSFERS 240,663; TOTAL 1,319,856. VEHICLE & EQUIPMENT FUND: GRANTS 4,795; DEVELOPMENT FEES 363,661; DUI FINES 6,023; ELECTRONIC CITATION FEES 776; MOWING INCOME 2,215; CHARGEBACKS 90,752; INTEREST 2,233; REIMBURSEMENTS 44,082; MISCELLANEOUS INCOME 645; SALE OF CAPITAL ASSETS 10,723; TOTAL 525,905. DEBT SERVICE: RECAPTURE FEES 8,555; TRANSFERS 315,471; TOTAL 324,026. WATER: WATER SALES 3,163,335; METER SALES 135,841; INFRASTRUCTURE FEES 799,153; CONNECTION FEES 342,552; INTEREST 27,873; REIMBURSEMENTS 11,110; RENTAL INCOME 100,814; MISCELLANEOUS INCOME 516; SALE OF CAPITAL ASSETS 900; TRANSFERS 178,781; TOTAL 4,760,875. SEWER: MAINTENANCE FEES 1,015,405; INFRASTRUCTURE FEE 387,142; CONNECTION FEES 198,700; RIVER CROSSING FEES 600; INTEREST 38,751; REIMBURSEMENTS 1,309; MISCELLANEOUS INCOME 199; TRANSFERS 575,030; TOTAL 2,217,136. LAND CASH: LAND CASH CONTRIBUTIONS 41,044; MISCELLANEOUS INCOME 20; TOTAL 41,064. PARKS & RECREATION: SPECIAL EVENTS 83,523; CHILD DEVELOPMENT 129,116; ATHLETICS AND FITNESS 272,906; CONCESSION REVENUE 42,396; INTEREST 1,333; REIMBURSEMENTS 14,147; RENTAL INCOME 75,798; HOMETOWN DAYS 124,328; SPONSORSHIPS & DONATIONS 18,154; MISCELLANEOUS INCOME 5,150; TRANSFERS 1,410,988; TOTAL 2,177,839. LIBRARY: PROPERTY TAXES 1,497,431; PERSONAL PROPERTY TAX 5,860; GRANTS 21,151; FINES 7,552; SUBSCRIPTION CARDS 7,558; COPY FEES 3,582; PROGRAM FEES 64; INTEREST 16,471; RENTAL INCOME 1,400; MISCELLANEOUS INCOME 2,974; TRANSFERS 24,388; TOTAL 1,588,431. LIBRARY CAPITAL: DEVELOPMENT FEES 110,775; INTEREST 658; TOTAL 111,433. COUNTRYSIDE TIF: PROPERTY TAXES 203,884; TOTAL 203,884. DOWNTOWN TIF: PROPERTY TAXES 75,759; TOTAL 75,759. DOWNTOWN TIF II: PROPERTY TAXES 24,171; SALE OF CAPITAL ASSETS 1,000; TOTAL 25,171. PAYROLL: 0.01 TO 25,000.00 - AGUADO, YARILIZ; AGUILA, JESUS; AGUILAR, ADRIAN; ANDERSON, IVAN; ARANA, CHICA; ARENTSEN, DALE; ARMSTRONG, CLEARY; ARNOLD, HEIDI; BAHR, NANCY; BARBANENTE, MARISA; BAZAN, JEAN; BEACH, ROBYN; BERG, VICTORIA; BILL, RICHARD; BRADSTREET, PATRICIA; BROWNE, CHARITY; BUECHNER, KRISTY L; CARRON, THOMAS; CLEVER, DAVID; COLE, KATRINA; COLOSIMO, CARLO; CONARD, RYAN; CONLEY, OCEAN; CRYDER, CRYSTAL; CURRY, JETTA; DAVIS, CHARLES; DE WIT, TIM; DHUSE, JENNIFER; DICK, DAVID; DOUGLAS, ALEXANDREA; DUFFEY, ANDREA; ENGELKEN, ALEXANDER; ENGLISH, BREANNA; ENGLISH, LEAH; EVERNDEN, HAYDEN; EVERNDEN, HAYLEY; FAEDTKE, JESSICA; FEDERAU, ALEXANDER; FILIPPI, JAZMIN; FORRISTALL, TIFFANY; FRIEDERS, JOEL; FUNKHOUSER, CHRIS; GALAUNER, JULIE; GARCIA, LUIS; GARCIA, MAGDALENA; GARDINER, DONALD; GODINEZ, KARINA; GOLINSKI, GARY; GREZLIK, CATHY; GULBRO, CALEB; GULBRO, JOSIAH; HELMY, AMR; HODGES, ALYSSA; HOLLAND, DEBORAH; HOOPER, RYAN; HOOPER, STEPHANIE; HURT, KAREN; HYETT, HOLDEN; IHRIG, KRISTEN; JAKSTYS, JACOB; JAKSTYS, JUSTIN; JOHNSON, DESIRAE; JONES, HALLE; JORDON, ALEXANDER; KATULA, JOSEPH; KLIMEK, DANIELLE; KLINGEL, KIMBERLY; KNOX, CHERYL; KNUTSON, JOAN; KOCH, KENNETH; KONEN, CHRISTIE; LACOCO, PRISCILLA; LARSON, NICHOLAS; LEGNER, KATHLEEN; LEON, IVAN; LINNANE, MARGARET; LOWRY, TIMOTHY L; MALINOWSKI, DANA; MANNING, BARBARA; MATLOCK, JOANNE; MCGRAW- CARPENTER, MELINDA; MILSCHEWSKI, JACQUELYN; MINOR, ALLAN; NILES, RENEE; O'CARROLL, BRITTANY; O'HARA, MICHELE; OWENS, ROBIN; PAPPAS, PETER; PETERSON, JASON; PHANDANOUVONG, TAZ; PLOCHER, ARDEN; PURCELL, JOHN; PYTKA, KRISTA; RENCH, JENNIFER; RHODES, BRETT; ROMANO, KELLY; ROSE, JEANIE; SALLEE, REBECCA; SANCHEZ, FELIPE; SAUNDERS, NOAH; SCHAFERMEYER, BENJAMIN; SCHMIDT, MARGO; SCHOPF, CHRISTIAN; SCOTT, TREVOR; SCOTT, WILLIAM; SHAPIAMA, MARIESA; SIGMON, JODIE; SILNEY, KAREN; SIOK, DYLAN; SLAVIN, JAREK; TARULIS, SEAVER; TOROK, JACKSON; TRANSIER, DANIEL; TUCEK, AMY; TUDISCO, KATHRYN; VACA, CINDY; VAN CLEAVE, VIANNE; VAN METER, LUKE; WARD, KENDYLL J; WARREN, BETH; WILKINSON, PEGGY; ZOBEL, SUZANNE; ZUROMSKI, KATHERINE. PAYROLL: 25,000.01 TO 50,000.00 - AUGUSTINE, SHELLEY; BEHLAND, JORI; GALAUNER, JACOB; GREGORY, KATELYN; HARMON, RHIANNON; HELLAND, JONATHON; HERNANDEZ, ERICK; JACKSON, JAMIE; JOHNSON, GEORGE; KLEEFISCH, GLENN; RASMUSSON, AMBER; REDMON, STEVEN; SHEPHERD, CORY; STEFFENS, GEORGE; WEISS, JENNETTE. PAYROLL: 50,000.01 TO 75,000.00 - BALOG, KIRSTEN; BEHRENS, BRETT; BOROWSKI, KYLE; BROWN, DAVID; CREADEUR, ROBERT; DEBORD, DIXIE; DECKER, NICOLE; DYON, JUDY; ENK, SEAN; FISHER, RYAN; HASTINGS, GINA; HENNE, DURKIN; HERNANDEZ, ADAM; HORNER, RYAN; IWANSKI-GOIST, SHARYL; MERTES, NICHOLAS; NELSON, TYLER; OLSEM, PAMELA; OPP, JOSHUA; SCODRO, PETER; SENG, MATTHEW; SIMMONS, AMY; SMITH, DOUGLAS; SOELKE, THOMAS; SWANSON, LUKE; TOPPER, ELISA; WEBER, ROBERT; WEINERT, ANDREA. PAYROLL: 75,000.01 TO 100,000.00 BAUER, JONATHAN; DAVIS, KYLE; ENGBERG, JASON; GERLACH, SARA; GOLDSMITH, RYAN; HART, ROBBIE; HOULE, ANTHONY; JENSEN, JAMES; JOHNSON, JEFFREY; MEYER, DENNIS; MOTT, STACEY; NELSON, MATTHEW; PICKERING, LISA; REMUS, SHAY; REMUS, SHAY; SLEEZER, JOHN; SOEBBING, ROMAN; WRIGHT, RACHEL. PAYROLL: 100,000.01 TO 125,000.00 CARLYLE, MITCHELL; EVANS, TIMOTHY; HUNTER, JOHN; JEKA, CHRIS; JELENIEWSKI, ANDREW; KETCHMARK, MATTHEW; KOLOWSKI, TIMOTHY; KUEHLEM, CHRISTOPHER; MCMAHON, PATRICK; MIKOLASEK, RAYMOND; PFIZENMAIER, BEHR; RATOS, PETER; SLEEZER, SCOTT; STROUP, SAMUEL; WILLRETT, ERIN. PAYROLL: 125,000.01 AND OVER - BARKSDALE-NOBLE, KRYSTI; DHUSE, ERIC; FREDRICKSON, ROB; HART, RICHARD; OLSON, BART; TOTAL 7,239,231. VENDOR DISBURSEMENTS OVER 2,500.00: ADVANCED AUTOMATION & CONTROLS 8,980; ADVANCED ROOFING 5,136; ALL SERVICE CONTRACTING 2,933; ALL STAR SPORTS INSTRUCTION 21,686; ALL UNION FENCE CO 3,042; ALTORFER INDUSTRIES 32,816; AMALGAMATED BANK 951,738; AMPERAGE ELECTRICAL SUPPLY 51,539; ANIRI LLC 4,482; ANTHONY PLACE YORKVILLE 8,283; AQUAFIX 5,460; ARENDS HOGAN WALKER 3,271; ARNESON OIL 52,782; AT&T 10,168; ATLAS BOBCAT 8,312; AURORA AREA CONVENTION & VISITORS BUREAU 68,031; AURORA SIGN CO 25,619; AUTOMOTIVE SPECIALTIES 5,278; B&F CONSTRUCTION 51,870; DAVID E MILLER 2,500; BAKER & TAYLOR 55,371; BAUM PROPERTY MGMT 3,355; BRIAN BETZWISER 38,945; BLAIN'S FARM & FLEET 5,154; BLUE CROSS BLUE SHIELD 1,728,096; BOB RIDINGS INC 67,958; BOOMBAH LLC 14,402; BP&T CO 2,750; BRAHMS CONTRUCTION 15,500; BRISTOL KENDALL FIRE DEPARTMENT 181,925; BSN/PASSON'S/GSC/CONLIN SPORTS 23,298; BUILDERS ASPHALT 5,436; CALATLANTIC GROUP 7,516; UNITED COMMUNICATION SYSTEMS 80,603; CAMBRIA SALES CO 9,035; CAPERS LLC 5,000; CDW GOVERNMENT 6,456; CENGAGE LEARNING 2,677; CENTRAL LIMESTONE CO 4,218; CINTAS CORP 5,649; CIVIC PLUS 8,226; COMMERCIAL TIRE SERVICE 3,708; COMMONWEALTH EDISON 100,472; COMPASS MINERALS 158,686; BAXTER & WOODMAN 36,796; CONSTELLATION ENERGY 47,916; CORE & MAIN LP 166,133; COX LANDSCAPING 11,458; D CONSTRUCTION 568,381; DEARBORN LIFE INSURANCE 17,575; DEMCO 2,875; KAYLA DJIDIC 4,919; DLK, LLC 159,500; DLL FINANCIAL SERVICES 18,383; DOORS BY RUSS 3,258; DORNER PRODUCTS 10,563; DRH CAMBRIDGE HOMES 82,027; DRS SKINNERS AMUSEMENTS 39,233; DYNEGY ENERGY 266,085; ECO CLEAN MAINTENANCE 33,613; EJ EQUIPMENT 4,707; ENCAP 7,050; ENCODE PLUS 20,125; ENGER-VAVRA, INC 18,740; ENGINEERING ENTERPRISES 735,926; ERIC K HILL 3,650; EUCLID BEVERAGE 20,848; FIRST NATIONAL BANK OF OMAHA 2,341,045; FIRST NONPROFIT UNEMPLOYMENT 16,550; FIRST PLACE RENTAL 4,596; RAQUEL HERRERA 13,047; FLEETPRIDE 2,622; FLEX BENEFIT SERVICE 234,779; FOUNDATION CAPITAL RESOURCES 10,000; FOWLER ENTERPRISES 5,000; FOX VALLEY TROPHY 7,992; FROST ELECTRIC 6,950; J & D INGENUITIES, LLC 4,289; GARDINER KOCH & WEISBERG 78,317; GENEVA CONSTRUCTION 21,205; GLATFELTER 178,374; GOVERNMENT IT CONSORTIUM 48,141; HARI DEVELOPMENT 4,141; HARRIS COMPUTER 24,365; HAWKINS INC 10,930; HI FI EVENTS 14,700; HOUSEAL LAVIGNE & ASSOC 49,461; STATE OF ILLINOIS TREASURER 314,890; ILLINI AUTOLIFT & EQUIPMENT 7,643; ILLINOIS DEPARTMENT OF AGRICULTURE 3,840; ILLINOIS EPA 178,556; ILLINOIS STATE POLICE 8,164; ILLINOIS RAILWAY 5,035; STATE POLICE SERVICES FUND 11,639; ILLINOIS TRUCK MAINTENANCE 46,017; ILLINOIS PUBLIC RISK FUND 177,582; IMPACT NETWORKING 8,310; IMPERIAL INVESTMENTS 128,554; INFOR PUBLIC SECTOR 3,441; INGEMUNSON LAW OFFICES 3,150; INLAND CONTINENTAL PROPERTY 211,861; INNOVATIVE UNDERGROUND 5,975; INTERDEV, LLC 116,532; ITRON 9,103; JOHN L. KING 3,500; JOJO COUTURE 3,550; JULIE, INC. 7,956; JX PETERBILT 201,110; KFO & ASSOCIATES 96,582; KCJ RESTORATION 80,000; KENCOM PUBLIC SAFETY DISPATCH 91,558; MICHAEL PAVLIK 7,800; KENDALL COUNTY HIGHWAY DEPT. 135,728; KENDALL COUNTY COURT SERVICES 4,000; KENDALL COUNTY RECORDER'S OFFICE 4,338; KENDALL COUNTY SHERIFF'S OFFICE 2,513; KENDALL CROSSING, LLC 93,296; KENDALL COUNTY TREASURER 23,550; KENDALL HOSPITALITY 742,765; DOUBLE D BOOKING 3,175; LANER, MUCHIN, LTD 69,330; LAUTERBACH & AMEN 33,840; LAWSON PRODUCTS 4,054; LENNAR 90,702; LEXIPOL 11,967; LINCOLN FINANCIAL 12,517; LINDCO EQUIPMENT SALES 4,332; LITE CONSTRUCTION 234,599; LLOYD WARBER 9,390; CIAMACK LOGHMANI 13,000; MAD BOMBER FIREWORKS 23,700; ARCH CHEMICALS 4,275; MARS WRIGLEY CONFECTIONARY 4,430; MARTENSON TURF PRODUCTS 9,375; MC CUE BUILDERS 17,200; MCI WORLD COM 3,024; MEADE ELECTRIC 7,259; MEADOWBROOK BUILDERS 49,300; MENARDS 285,833; MERCHANT SERVICES 17,590; MESIROW INSURANCE 21,050; MIDWEST SALT 115,419; MIDWEST TAPE 7,045; MINER ELECTRONICS 13,096; MORROW BROTHERS FORD 45,410; MWM CONSULTING 10,200; NARVICK BROS LUMBER 20,085; NATIONAL WASH AUTHORITY 6,100; NATIONAL AUTO FLEET GROUP 35,792; NEDROW DECORATING 8,500; QUADIENT FINANCE 6,433; NICOR 34,872; NORTH EAST MULTI- REGIONAL TRAINING 6,670; NUTOYS LEISURE PRODUCTS 7,581; CYNTHIA O'LEARY 9,343; OMNITRAX 3,500; OSWEGO FIRE PROTECTION DISTRICT 6,212; OTTOSEN DINOLFO 5,013; OVERDRIVE 3,000; P.F. PETTIBONE 3,987; PAYMENTUS 38,825; PEPSI-COLA GENERAL BOTTLER 5,414; PERFORMANCE CONSTRUCTION 589,739; BEHR PFIZENMAIER 4,954; PORTER CORP 29,002; PRAIRIECAT 14,020; LAMBERT PRINT SOURCE 10,906; PROPIEDADES MAGANA, LLC 4,000; PULTE HOMES 71,200; R. SMITS & SONS 4,440; RJ O'NEIL, INC. 7,495; RAGING WAVES 158,788; REAL MANAGE 2,977; RON REINART 3,975; REINDERS, INC. 3,618; RICHARD MARKER & ASSOC 10,000; RIVERVIEW FORD 6,087; RUSSO HARDWARE 3,880; RYAN HOMES 201,703; EMERGENT SAFETY SUPPLY 2,712; AMERICAN SOCCER CO 3,410; SEBIS DIRECT 32,572; SERVICE PRINTING 24,899; SHI INTERNATIONAL 30,409; SHOWALTER ROOFING 9,780; SONOMAUNDERGROUND SERVICES 11,798; SOUND INCORPORATED 4,882; SWFVCTC 102,366; SPORTSFIELDS, INC. 19,771; STANDARD & ASSOCIATES 2,765; STANDARD EQUIPMENT 8,656; STEVE PIPER & SONS 5,091; STEVEN'S SILKSCREENING 3,677; STEWART SPREADING 5,550; SUBURBAN LABORATORIES 15,222; SUPERIOR ASPHALT 9,822; TEAM REIL 4,432; TEMPLE DISPLAY 11,687; THE BANK OF NEW YORK MELLON 2,906,704; THERMO SYSTEMS 16,167; THYSSENKRUPP ELEVATOR 3,527; TKB ASSOCIATES 3,769; TODAY'S BUSINESS SOLUTIONS 3,852; TRAFFIC CONTROL CORP 5,388; TRAFFIC CONTROL & PROTECTION 9,492; TRICO MECHANICAL 16,896; TSYS MERCHANT SOLUTIONS 16,639; UMB BANK 467,843; US BANK 149,884; JOSEPH DEMARCO 6,850; VILLAGE OF OSWEGO 163,685; CHRISTINE M. VITOSH 6,088; WATCHGUARD VIDEO 5,170; WATER PRODUCTS 5,063; WATER SOLUTIONS UNLIMITED 23,403; WALLY WERDERICH 3,600; WEX BANK 84,527; CRAIG COX 3,200; HERB WIEGEL 2,861; MILTON EDWARD WILCOX 5,500; WILKINSON EXCAVATING 8,838; WILLMAN & GROESCH 2,851; WINDING CREEK NURSERY 5,049; YORKVILLE BRISTOL SANITARY DISTRICT 3,281,900; YORKVILLE SCHOOL DISTRICT #115 200,996; MARLYS J. YOUNG 4,501; EXPENSE DISBURSEMENTS UNDER 2,500.00 354,053; TOTAL 22,480,185. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Administration Committee #3 Tracking Number ADM 2020-62 City Liability Insurance and Workman’s Comp Insurance Renewal City Council – October 27, 2020 ADM 10-21-20 Moved forward to City Council agenda. ADM 2020-62 Majority Approval Rob Fredrickson Finance Name Department Summary Approval of 2021 property/casualty and worker’s compensation insurance policy renewals. Background The City’s property/casualty and worker’s compensation insurance policies expire at the end of December. Each year Council reviews proposals from the City’s insurance broker, Mike Alesia of Alliant Insurance Services, and approves a one-year contract with an insurance carrier(s). After conducting an extensive bid for insurance proposals last year, a full marketing exercise was not done this year, per the recommendation of the City’s broker; based on the fact that the City’s current provider (Glatfelter) has consistently provided favorable terms, coverage, conditions and premiums. Moreover, Alliant and staff agreed to begin the renewal process early, so that there would be adequate time to market the City’s account, should the incumbent carrier’s proposal be deemed unsatisfactory. The 2021 renewal quote from Glatfelter for property/casualty insurance and the Illinois Public Risk Fund (IPRF) for worker’s compensation coverage has been attached for your review and consideration. As shown on the Premium Summary and Comparison chart (page 10 on the attached Alliant Insurance Proposal), staff is pleased to report that the City’s combined property/casualty and worker’s comp premiums will only be increasing by 2.5%, from $385,020 to $394,514. This is a very competitive proposal, and even more remarkable considering all the volatility going on in the municipal insurance market right now, due to COVID-19 and increased incidents of civil unrest. Glatfelter’s premium’s for property/casualty insurance are proposed to increase from $179,499 to $191,389 (6.6%), due to the City’s claim history. Worker’s compensation premiums will decrease by 1.3%, from $186,251 to $184,125, due to declining premium rates resulting from the City’s minimal claim history. Alliant’s brokerage fee remains at $19,000, as this fee has not changed since the firm first began working with the City in 2009. As mentioned above, total insurance premiums are increasing by 2.5%, which is significantly less that the FY 21 budgeted amount of 10.0%. In addition, staff is proposing to increase the Alliant proposal by $1,000, from $394,514 to $395,514, in order to align the time frame of the City’s liquor policy (currently runs from July to June) with the rest of the liability insurance program. This adjustment in coverage period will make it easier for staff to acquire liquor licenses from the State for the various City events held throughout the summer. The deadlines to renew the property/casualty and worker’s compensation policies are December 31, 2020 and January 1, 2021, respectively. Mr. Alesia will be present (via Zoom) at the October 27th City Council meeting to address any potential questions or concerns. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: October 15, 2020 Subject: City Liability and Worker’s Compensation Renewals Recommendation Staff recommends approval of the brokerage agreement with Aliant-Mesirow Insurances Services; the property/casualty policies with National Union of Pittsburgh PA (AIG) - (Glatfelter); and the worker’s compensation policy with the Illinois Public Risk Fund. Alliant Insurance Services, Inc. 353 N. Clark St. Chicago, IL 60654 O 312 595 6200 F 312.595.7163 CA License No. 0C36861 www.alliant.com United City of Yorkville 2020 – 2021 Property and Liability Insurance Proposal Presented on October 15, 2020 by: Michael Alesia First Vice President Elizabeth Strahan Account Executive Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 1 Table of Contents Company Profile ................................................................................................................................. 3 Alliant Advantage ............................................................................................................................... 4 Your Service Team............................................................................................................................. 5 Executive Summary ........................................................................................................................... 6 Loss Summary ................................................................................................................................... 9 Premium Summary ........................................................................................................................... 10 Named Insured / Additional Named Insureds .................................................................................... 11 Schedule of Locations ...................................................................................................................... 12 Line of Coverage .............................................................................................................................. 19 Commercial Property Coverage ..................................................................................................... 19 Line of Coverage .............................................................................................................................. 20 Commercial General Liability Coverage ......................................................................................... 20 Line of Coverage .............................................................................................................................. 21 Commercial Auto Coverage ........................................................................................................... 21 Schedule of Vehicles ........................................................................................................................ 23 Line of Coverage .............................................................................................................................. 25 Excess Liability Coverage .............................................................................................................. 25 Line of Coverage .............................................................................................................................. 26 Law Enforcement Liability Coverage .............................................................................................. 26 Line of Coverage .............................................................................................................................. 27 Workers’ Compensation Coverage ................................................................................................. 27 Line of Coverage .............................................................................................................................. 29 Public Officials Liability Coverage including Employment Practices Liability Coverage .................... 29 Line of Coverage .............................................................................................................................. 30 Cyber Liability Coverage ................................................................................................................ 30 Line of Coverage .............................................................................................................................. 31 Crime Coverage ............................................................................................................................. 31 Disclosures ...................................................................................................................................... 32 NY Regulation 194 ......................................................................................................................... 33 Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 2 FATCA:.......................................................................................................................................... 33 Claims Reporting: .......................................................................................................................... 33 Claims Made Policy: ...................................................................................................................... 33 Claims Made Policy (D&O/EPL): .................................................................................................... 34 NRRA: ........................................................................................................................................... 34 Changes and Developments .......................................................................................................... 34 Certificates / Evidence of Insurance ............................................................................................... 35 Flood Offering .................................................................................................................................. 36 Optional Coverages .......................................................................................................................... 37 Glossary of Insurance Terms ............................................................................................................ 37 Binding Requirements Recap ........................................................................................................... 38 Request to Bind Coverage................................................................................................................ 39 Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 3 Company Profile With a history dating back to 1925, Alliant Insurance Services is one of the nation’s leading distributors of diversified insurance products and services. Operating through a national network of offices, Alliant offers a comprehensive portfolio of services to clients, including: Risk Solutions Employee Benefits Strategy Employee Engagement Procurement Analytics Wellness Compliance Benefits Administration Global Workforce Industry Solutions Construction Energy and Marine Healthcare Law Firms Public Entity Real Estate Tribal Nations And many other industries Co-Brokered Solutions Automotive Specialty Energy Alliance Program Hospital All Risk Property Program Law Firms Parking/Valet Public Entity Property Insurance Program Restaurants/Lodging Tribal Nations Waste Haulers/Recycling Business Services Risk Control Consulting Human Resources Consulting Property Valuation The knowledge that Alliant has gained in its more than eight decades of working with many of the top insurance companies in the world allows us to provide our clients with the guidance and high-quality performance they deserve. Our solution-focused commitment to meeting the unique needs of our clients assures the delivery of the most innovative insurance products, services, and thinking in the industry. Alliant ranks among the 15 largest insurance brokerage firms in the United States. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 4 Alliant Advantage Alliant Competition 1. Satisfying the insurance needs of business for nearly 90 years 2. Privately owned and operated. 3. A full-service insurance agency for all your business, life and health, and personal insurance. 4. Representing over 40 insurance companies to provide the best and most affordable coverage. 5. State-licensed support staff. 6. Dedicated Certificate of Insurance personnel. 7. Risk management services to help identify hazards and present options. 8. Workers’ compensation insurance claims management at no additional charge. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 5 Your Service Team Michael J. Mackey Executive Vice President Michael.Mackey@alliant.com Phone: 312 595 7900 Fax: 312 595 7163 Michael Alesia First Vice President Michael.Alesia@alliant.com Phone: 312 595 7161 Fax: 312.595.7163 Elizabeth Strahan Account Executive Elizabeth.Strahan@alliant.com Phone: 312 595 7148 Fax: 312 595 7163 Bruce Slayter, ARM First Vice President, Unit Manager Bruce.Slayter@alliant.com Phone: 312 595 6295 Fax: 312 595 6506 Larry Rosen Claims Advocate-Lead Larry.Rosen@alliant.com Phone:312 595 8111 Fax: 312 595 6506 Jacqui Norstrom Senior Vice President Jacquelyn.Norstrom@alliant.com Phone: 312 595 6976 Fax: 312 595 4374 Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 6 Executive Summary The Public Entity Professionals of Mesirow Insurance Services, Inc. appreciates the opportunity to present the following renewal insurance proposal to the United City of Yorkville for the 12/31/20 – 21 policy term. The Public Entity team has strived to work with the United City of Yorkville in controlling risk management costs through premium negotiation, loss control strategies and variable programs all designed to assist the City management in their overall goals to administer the business of municipal leadership and fiscal responsibility. Over the past few renewal cycles we have done full marketing exercises, but did not do one this year. The City’s incumbent carrier year after year has provided the most comprehensive and cost effective program. Knowing the market as well as we do, it was our expert opinion that would not change during this very turbulent municipal insurance market. Rather than market your account, we worked very closely with your incumbent carrier and they provided us a very reasonable expectation. We discussed the expectation with City’s management and agreed it was the best interest of the City to focus all efforts on the incumbent and get the renewal done as early as possible. If the City did not agree with the incumbents expectations; because we started so early, we would have had time to market your account. Our plan proved correct in that your renewal pricing came in under our original estimate. The proposed terms reflect the changing environment and attitude of the industry towards municipal risks. Property The City's Blanket Real and Personal Property Limit is increasing from $51,777,633 to $53,676,954 or about 4%. Your deductible remains the same at $1,000 deductible. In review of your property schedule, we encourage the City to have a property appraisal completed by a municipal property appraisal specialist. Equipment Breakdown Glatfelter’s (GPP), Equipment Breakdown coverage is included in the Property Limit. The property deductible applies. Crime GPP is offering is a $500,000 Employee Dishonesty Limit with a $1,000 deductible. Their program includes: Forgery & Alteration, Money & Securities and Computer Fraud limits. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 7 Executive Summary – Continued General Liability GPP is offering a $1,000,000 per occurrence / $3,000,000 aggregate quotation with no deductible which is outlined in this proposal. Auto Liability and Physical Damage The City's fleet exposure is decreasing from 97 to 89 units. Please review the auto schedule for accuracy and advise of any changes. The GPP program offers $1,000,000 combined single limit with no liability deductible. The physical damage deductible on City's owned vehicles is $500 for comprehensive and $500 for collision. Law Enforcement Liability GPP is offering a $1,000,000 Each Wrongful Act Limit / $3,000,000 Aggregate Limit with a $2,500 deductible. Public Officials Liability and Employment Practices Liability GPP quotation includes a $1,000,000 Each W rongful Act Limit / $3,000,000 Aggregate Limit with a $5,000 deductible. Additional coverage for these limits if afforded under the excess liability limits. Coverage is placed on a Claims Made coverage form. Cyber Liability and Privacy Crisis Management Expense Cyber Liability and Privacy Crisis Management Expense. A $1,000,000 Cyber Liability Limit is included with no deductible. Also included is a $50,000 for Privacy Crisis Management Expense with no deductible. Cyber Liability protects you when claim s are made against you for monetary damages arising out of an electronic security event. Privacy Crisis Management reimburses for expenses you incur as a result of a privacy crisis management event first occurring during the policy period. This first party coverage is intended to provide professional expertise in the identification and mitigation of a privacy breach while satisfying all Federal and State statutory requirement. Excess Liability As the Excess Liability coverage is a function of the primary layers rate and exposures, its rates follow form. The excess liability limit is $10,000,000 with a $10,000 deductible. The expiring policy had no deductible. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 8 Workers Compensation We are providing a competitive renewal quotation from the Illinois Public Risk Fund (IPRF). The City's payrolls are increasing from $7,566,066 to $7,640,564 or about 1%. They City’s premium is decreasing from $186,521 to $184,125 or 1.3%. The reason for the premium is the result of rate decreases within the following class codes: Waterworks Operations from 3.425 to 3.300 Police Officers from 2.225 to 2.218 Clerical from .322 to .308 Building Operations from 3.249 to 2.960 Recreation Center 1.249 to 1.104 Municipal from 4.430 to 3.555 Please note that the IPRF is providing the City with a Safety Grant in the amount of $20,937. Last year’s Safety Grant was $15,811. The grant must be used by 12/1/21. Please note that the IPRF’s limits remain $3,000,000. Summary In summary the City’s overall premium is increasing from $385,020 to $394,514 or 2.47%. Please note that Mesirow Insurance Services, Inc. does not accept any commission on your policies reflected within this proposal. United City of Yorkville Insurance Proposal Line of Coverage 12/31/14 - 15 12/31/15 - 16 12/31/16 - 17 12/31/17 - 18 12/31/18 - 19 12/31/19 - 20 TOTALS Property Paid 7,049$ 2,761$ -$ 9,759$ -$ 10,193$ 29,762$ Outstanding -$ -$ -$ -$ -$ -$ -$ Auto Physical Damage Paid 9,536$ 8,894$ 10,441$ 21,469$ 2,845$ 10,471$ 63,656$ Outstanding -$ -$ -$ -$ -$ -$ -$ Crime Paid -$ -$ -$ -$ -$ -$ -$ Outstanding -$ -$ -$ -$ -$ -$ -$ General Liability Paid -$ 14,793$ 148,330$ 16,502$ 766$ 14$ 180,405$ Outstanding -$ -$ -$ -$ -$ -$ -$ Auto Liability Paid 1,176$ 2,711$ 229,877$ 9,097$ -$ 2,817$ 245,678$ Outstanding -$ -$ -$ -$ -$ -$ -$ Law Enforcement Liability Paid -$ -$ -$ -$ -$ -$ -$ Outstanding -$ -$ -$ -$ -$ -$ -$ Public Officials Liability/Paid -$ -$ -$ -$ -$ -$ -$ Employment Practices Outstanding -$ -$ -$ -$ -$ -$ -$ Package Totals 17,761$ 29,159$ 388,648$ 56,827$ 3,611$ 23,495$ 519,501$ Premium 152,632$ 156,222$ 159,643$ 163,413$ 171,965$ 179,499$ 983,374$ Loss Ratio 12%19%243%35%2%13%53% Workers Compensation Paid 74,898$ 5,756$ 5,923$ 63,474$ 565$ 1,765$ 152,381$ Outstanding -$ -$ -$ 288$ -$ -$ 288$ WC Totals 74,898$ 5,756$ 5,923$ 63,762$ 565$ 1,765$ 86,577$ Premium 161,391$ 156,222$ 178,498$ 168,809$ 171,179$ 186,521$ 1,022,620$ Loss Ratio 46.41%3.68%3.32%37.77%0.33%0.95%8.47% Loss Summary United City of Yorkville Insurance Proposal Glatfelter Glatfelter Glatfelter Glatfelter Expiring Renewal Renewal Renewal Coverage 12/31/17 - 18 12/31/18 - 19 12/31/19 - 20 12/31/20 - 21 Property 40,628$ 40,628$ 42,417$ 46,731$ Equipment Breakdown Included Included Included Included Inland Marine 3,412$ 3,479$ 3,362$ 3,657$ General Liability 25,962$ 24,355$ 26,973$ 30,309$ Liquor Liability -$ -$ -$ -$ Auto Liability 42,514$ 49,826$ 50,177$ 49,238$ Auto Physical Damage Included Included Included Included Law Enforcement Liability Included Included Included Included Public Officials Liability 16,185$ 17,677$ 17,811$ 19,856$ Employment Practices Liability Included Included Included Included Crime 894$ 894$ 865$ 865$ Umbrella 33,818$ 36,516$ 37,894$ 40,733$ Excess Included Included Included Included 163,413$ 173,375$ 179,499$ 191,389$ Workers Compensation 163,892$ 166,193$ 181,088$ 178,762$ IPRF Administration Fee (3%)4,917$ 4,986$ 5,433$ 5,363$ 168,809$ 171,179$ 186,521$ 184,125$ Mesirow Insurance Brokerage Fee 19,000$ 19,000$ 19,000$ 19,000$ GRAND TOTAL 351,222$ 363,554$ 385,020$ 394,514$ Percent Change 3.51%5.90%2.47% Premium Summary and Comparison Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 11 Named Insured / Additional Named Insureds Named Insured: United City of Yorkville NAMED INSURED DISCLOSURE The first named insured is granted certain rights and responsibilities that do not apply to other policy named insureds and is designated to act on behalf of all insureds for making polic y changes, receiving correspondence, distributing claim proceeds, and making premium payments. Are ALL entities listed as named insureds? Coverage is not automatically afforded to all entities unless specifically named. Confirm with your producer and service team that all entities to be protected are on the correct policy. Not all entities may be listed on all policies based on coverage line. Additional named insured is (1) A person or organization, other than the first named insured, identified as an insur ed in the policy declarations or an addendum to the policy declarations. (2) A person or organization added to a policy after the policy is written with the status of named insured. This entity would have the same rights and responsibilities as an entity named as an insured in the policy declarations (other than those rights and responsibilities reserved to the first named insured). Applies to Professional Liability, Pollution Liability, Directors & Officers Liability, Employment Practices Liability, Fiduc iary Liability policies (this list not all inclusive). Check your Policy language for applicability. These policies provide protec tion to the Named Insured for claims made against it alleging a covered wrongful act. Coverage is not afforded to any other entities (unless specifically added by endorsement or if qualified as a “Subsidiary” pursuant to the policy wording) affiliated by common individual insured ownership or to which indemnification is otherwise contractually owed. If coverage is desired for affiliated entities or for contractual indemnities owed, please contact your Alliant Service Team with a full list of entities for which coverage is requested. With each request, include complete financials and ownership information for submission to the carrier. It should be noted, that the underwriter’s acceptance of any proposed amendments to the policy, including expansion of the scope of “Insureds” under the policy could result in a potential diminution of the applicable limits of liability and/or an addit ional premium charge. The United City of Yorkville Insurance Proposal Statement of Values YORKVILLE Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer Loc.Year Replacement Total by No.Description Address Built Construction Sq. Ft.Sprinklered Stories Cost Building Contents Location 1.1 City Hall/Police Dept 800 Game Farm Road 2000 Joisted Masonry 18,988 No 1 4,913,238$ 640,854$ 5,554,092$ 1.2 Generator 800 Game Farm Road 2004 Steel 63,189$ 63,189$ 2.1 Beecher Community Center 908 Game Farm Road 1982 Joisted Masonry 9423 No 1 2,053,777$ 304,312$ 2,358,089$ 2.2 Beecher Storage Shed 908 Game Farm Road 2004 Frame 50 No 1 6,885$ 8,472$ 15,357$ 2.3 Beecher Concession Stand 908 Game Farm Road 2004 Frame 250 No 1 79,882$ 19,549$ 99,431$ 3.1 Public Library 902 Game Farm Road 1983 Joisted Masonry & Steel Framed 40000 Yes 2 7,982,936$ 2,910,233$ 10,893,169$ 4.1 Beecher Comm. Park Backstop 24' (5)901 Game Farm Road 2005 Frame 23,459$ -$ 23,459$ 4.2 Beecher Comm. Park Sign 901 Game Farm Road 1995 Frame 1,563$ -$ 1,563$ 4.3 Beecher Comm. Park Fencing 901 Game Farm Road 1993 Steel 12,251$ -$ 12,251$ 4.4 Beecher Comm. Park Backstop (2)901 Game Farm Road 2019 Steel 16,640$ -$ 16,640$ 5.1 Cannonball Park Basketball (3)2087 Northland Lane 2006 Steel 6,842$ -$ 6,842$ 5.2 Cannonball Park Gazebo 2087 Northland Lane 2006 Non-Combustible 16,507$ -$ 16,507$ 5.3 Cannonball Park Light 2087 Northland Lane 2006 Steel 2,606$ -$ 2,606$ 5.4 Cannonball Park Monument 2087 Northland Lane 2006 Cement 26,066$ -$ 26,066$ 5.5 Cannonball Park Sign 2087 Northland Lane 2006 Frame 1,563$ -$ 1,563$ 5.6 Cannonball Park Trash Cans (2)2087 Northland Lane 2006 Steel 1,303$ -$ 1,303$ 5.7 Cannonball Park Baseball Backstop 2087 Northland Lane 2014 Steel 19,767$ -$ 19,767$ 6.1 Cobb Park Playground Sign 109 Colonial Parkway 2008 Frame 1,231$ -$ 1,231$ 7.1 Fox Hill Unit 1 Park Fencing - Ball Field 1711 John Street 2000 Steel 5,212$ -$ 5,212$ 7.2 Fox Hill Unit 6 Park Basketball Hoops 1711 John Street 2000 Steel 4,561$ -$ 4,561$ Ed. 10/13/2020 4.1 The United City of Yorkville Insurance Proposal Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer Loc.Year Replacement Total by No.Description Address Built Construction Sq. Ft.Sprinklered Stories Cost Building Contents Location 8.1 Fox Hill Unit 6 Park Garbage Receptacles 1474 Sycamore Road 2000 Steel 1,955$ -$ 1,955$ 8.2 Fox Hill Unit 6 Park Lights 1474 Sycamore Road 2000 Steel 13,032$ -$ 13,032$ 8.3 Fox Hill Unit 6 Park Soccer Goals 1474 Sycamore Road 2000 Steel 6,517$ -$ 6,517$ 9.1 Gilbert Park Light Adrian & Washington 2006 Steel 2,606$ -$ 2,606$ 9.2 Gilbert Park Sign Adrian & Washington 2006 Frame 1,563$ -$ 1,563$ 9.3 Gilbert Park Trash Cans Adrian & Washington 2006 Steel 651$ -$ 651$ 10.1 Hiding Spot Park Light 307 Park Street 2008 Steel 2,606$ -$ 2,606$ 10.2 Hiding Spot Park Sign 307 Park Street 2008 Steel 1,563$ -$ 1,563$ 11.1 Kiwanis Park Basketball 1809 Country Hills Drive 2004 Steel 2,281$ -$ 2,281$ 11.2 Kiwanis Park Fence 1809 Country Hills Drive 2004 Steel 1,955$ -$ 1,955$ 11.3 Kiwanis Park Lights (2)1809 Country Hills Drive 2004 Steel 5,212$ -$ 5,212$ 11.4 Kiwanis Park Signs (2)1809 Country Hills Drive 2004 Frame 3,128$ -$ 3,128$ 12.1 Park Maintenance Building 131 E. Hydraulic Avenue 1970 Masonry 2152 No 1 174,309$ 143,260$ 317,569$ 12.2 Downtown Double Sided Kiosk 131 E Hydraulic Avenue 2018 Aluminum 5,770$ 5,770$ 12.3 Downtown Parking Pole Sign 131 E Hydraulic Avenue 2018 Aluminum 990$ 990$ 13.1 Park & Rec Office 201 W. Hydraulic Avenue 1985 Joisted Masonry 2000 No 1 512,831$ 95,406$ 608,237$ 13.2 Parks Storage Shed 201 W. Hydraulic Avenue 2007 Frame 50 No 1 6,885$ 4,952$ 11,837$ 14.1 Raintree - Park A Vlg Paver Well 524 Parkside Lane 1985 Steel 4,482$ -$ 4,482$ 14.2 Raintree - Park B - PVC Tennis Fence/Backstop 524 Parkside Lane 2011 Steel 49,493$ -$ 49,493$ 14.3 Raintree - Park B - lights at tennis courts 524 Parkside Lane 2011 68,078$ -$ 68,078$ 14.4 Raintree - Park B - baseball field 524 Parkside Lane 2011 27,893$ -$ 27,893$ Ed. 10/13/2020 4.2 The United City of Yorkville Insurance Proposal Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer Loc.Year Replacement Total by No.Description Address Built Construction Sq. Ft.Sprinklered Stories Cost Building Contents Location 14.5 Raintree - Park B - parking lot 524 Parkside Lane 2012 paver bricks 20,218$ -$ 20,218$ 15.1 Price Park Basketball Hoop 525 Burning Bush Drive 1999 Steel 2,281$ -$ 2,281$ 15.2 Price Park Light 525 Burning Bush Drive 1999 Steel 2,606$ -$ 2,606$ 15.3 Price Park Sign 525 Burning Bush Drive 1999 Frame 1,563$ -$ 1,563$ 16.1 Purcell Park Light 325 Fairhaven Drive 1997 Steel 2,606$ -$ 2,606$ 16.2 Purcell Park Sign 325 Fairhaven Drive 1997 Frame 1,563$ -$ 1,563$ 17.1 Rice Park Funnelball 545 Poplar Drive 2004 Steel 1,563$ -$ 1,563$ 17.2 Rice Park Sign 545 Poplar Drive 2004 Steel 2,606$ -$ 2,606$ 17.3 Rice Park Traffic Lamps (2)545 Poplar Drive 2004 Steel 5,212$ -$ 5,212$ 18.1 River Front Park Building Rec Office 301 Hydraulic 2003 Frame 1224 No 1 212,874$ 52,131$ 265,005$ 19.1 River Front Park Lights (24)201 E. Hydraulic Street 1999 Steel 53,173$ -$ 53,173$ 19.2 River Front Park Pavilion 201 E. Hydraulic Street 1999 Frame 500 No 1 84,858$ -$ 84,858$ 19.3 River Front Park Block Planters 201 E. Hydraulic Street 1999 Concrete 15,638$ -$ 15,638$ 19.4 River Front Park Concrete Planters 201 E. Hydraulic Street 1999 Concrete 2,345$ -$ 2,345$ 19.5 River Front Park Fencing 201 E. Hydraulic Street 1999 Steel 45,615$ -$ 45,615$ 19.6 River Front Park Flag Poles 201 E. Hydraulic Street 1999 Steel 13,685$ -$ 13,685$ 19.7 River Front Park Garbage Cans (10)201 E. Hydraulic Street 1999 Steel 6,517$ -$ 6,517$ 20.1 Rotary Park Back Stop 2775 Grande Trail 2004 Steel 19,549$ -$ 19,549$ 20.2 Rotary Park Sign 2775 Grande Trail 2004 Frame 1,563$ -$ 1,563$ 20.3 Rotary Park Cable Ride 2775 Grande Trail 2004 Steel 15,638$ -$ 15,638$ 20.4 Rotary Park Lights (8)2775 Grande Trail 2004 Steel 20,853$ -$ 20,853$ Ed. 10/13/2020 4.3 The United City of Yorkville Insurance Proposal Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer Loc.Year Replacement Total by No.Description Address Built Construction Sq. Ft.Sprinklered Stories Cost Building Contents Location 21.1 Sleezer Park Light 837 Homestead Drive 2002 Steel 2,606$ -$ 2,606$ 21.2 Sleezer Park Signs (2)837 Homestead Drive 2002 Steel 3,257$ -$ 3,257$ 22.1 Stevens Bridge Park Backstop & Fencing 3651 Kennedy Road 2007 Steel 156,596$ -$ 156,596$ 22.2 Stevens Bridge Park Concession Stands 3651 Kennedy Road 2007 Joisted Masonry 500 No 1 152,372$ 7,560$ 159,932$ 22.3 Stevens Bridge Park Lights 3651 Kennedy Road 2007 Steel 547,853$ -$ 547,853$ 23.1 Sunflower Park Light 1785 Walsh Drive 2006 Steel 2,606$ -$ 2,606$ 23.2 Sunflower Park Planters (3)1785 Walsh Drive 2006 Steel 1,955$ -$ 1,955$ 23.3 Sunflower Park Sign 1785 Walsh Drive 2006 Frame 1,563$ -$ 1,563$ 23.4 Sunflower Park Trash Can 1785 Walsh Drive 2006 Steel 783$ -$ 783$ 23.5 Park Tin Storage Shed 1785 Walsh Drive 1998 Non-Combustible 500 No 1 19,132$ -$ 19,132$ 24.1 Town Square Park Flag Pole 301 N. Bridget Street 1998 Steel 4,561$ -$ 4,561$ 24.2 Town Square Park Garbage Cans (5)301 N. Bridget Street 1998 Steel 3,257$ -$ 3,257$ 24.3 Town Square Park Gazebo 301 N. Bridget Street 1990 Frame 100 No 1 29,194$ -$ 29,194$ 24.4 Town Square Park Lights 301 N. Bridget Street 1998 Steel 28,672$ -$ 28,672$ 24.5 Town Square Park Monument 301 N. Bridget Street 1960 Steel 45,615$ -$ 45,615$ 24.6 Town Square Park Sign 301 N. Bridget Street 1990 Frame 1,563$ -$ 1,563$ 24.7 Town Square Park Sign/Announce Board 301 N. Bridget Street 1998 Frame 1,043$ -$ 1,043$ 24.8 Downtown Wayding Pole Sign 301 S Bridge Street 2018 Aluminum 1,375$ 1,375$ 25.1 Van Emmon Park Backstop 24' - Metal 374 E. Van Emmon Road 2003 Steel 4,561$ -$ 4,561$ 25.2 Van Emmon Park Fencing 374 E. Van Emmon Road 1999 Steel 2,411$ -$ 2,411$ 25.3 Van Emmon Park Sign 374 E. Van Emmon Road 1999 Steel 1,563$ -$ 1,563$ Ed. 10/13/2020 4.4 The United City of Yorkville Insurance Proposal Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer Loc.Year Replacement Total by No.Description Address Built Construction Sq. Ft.Sprinklered Stories Cost Building Contents Location 26.1 Booster Prv Station Raintree 1908 Raintree Road 2005 Non-Combustible 250 No 1 492,738$ 492,738$ 27.1 Central Booster Pump 101 E. Beaver Street 1986 Non-Combustible 250 No 1 482,213$ 482,213$ 28.1 Countryside Lift Station 1975 N. Bridge Street 2007 Non-Combustible 250 No 1 1,994,016$ 1,994,016$ 29.1 Public Works Lift Station 101 Bruell Street 2005 Non-Combustible 150 No 1 705,073$ 705,073$ 30.1 Public Works Lift Station 276 Windham Circle 2002 Non-Combustible 150 No 1 265,469$ 265,469$ 31.1 Public Works Lift Station 420 Fairhaven Lane 1994 Non-Combustible 150 No 1 131,363$ 131,363$ 32.1 North Booster Pump 1991 Cannonball Trail 2005 Non-Combustible 150 No 1 469,179$ 469,179$ 33.1 North Central Prv Station Kennedy Rd 2007 Non-Combustible 150 No 1 241,107$ 241,107$ 34.1 Public Works North Tower 4600 N. Bridge Street 2004 Non-Combustible 150 No 1 1,791,100$ 1,791,100$ 35.1 Public Works Prv Station 2009 S. Bridge Street 2005 Non-Combustible 250 No 1 241,107$ 241,107$ 36.1 Raintree Village Tower 102 Schoolhouse/ 2224 Tremont 2005 Non-Combustible 250 No 1 2,085,246$ 2,085,246$ 37.1 Salt Storage Building 610 Tower Road 2019 Frame 1700 No 1 260,000$ 260,000$ 38.1 Treatment Facility Well 3 & 4 610 Tower Lane 2007 Non-Combustible 100 No 1 3,909,836$ -$ 3,909,836$ 38.2 Water Tower North Central 610 Tower Lane 1974 Steel 977,459$ 977,459$ 38.3 Well 4 Incl Equipment 610 Tower Lane 1974 Non-Combustible 100 No 1 850,841$ -$ 850,841$ 38.4 Public Works Garage 610 Tower Road 1980 Frame 500 No 1 71,796$ -$ 71,796$ 38.5 Public Works Office & Garage 610 Tower Road 1976 Non-Combustible 7086 No 1 618,213$ 65,268$ 683,481$ 39.1 Treatment Facility Well 7 2224 Tremont 2004 Non-Combustible 100 No 1 2,170,503$ -$ 2,170,503$ 40.1 Treatment Facility Well 8 & 9 3299 Lehman Crossing 2005 Non-Combustible 100 No 1 3,909,836$ -$ 3,909,836$ 40.2 Water Tower Northeast 3299 Lehman Crossing 2005 Steel 2,345,901$ 2,345,901$ 40.3 Well 8 Incl Equipment 3299 Lehman Crossing 2005 Non-Combustible 100 No 1 690,738$ -$ 690,738$ Ed. 10/13/2020 4.5 The United City of Yorkville Insurance Proposal Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer Loc.Year Replacement Total by No.Description Address Built Construction Sq. Ft.Sprinklered Stories Cost Building Contents Location 41.1 Water Tower South Central Route 71 West of Wildwood 1987 Steel 2,032,073$ 2,032,073$ 42.1 Well 3 Incl Equipment Alley Off Rte 47 1950 Non-Combustible 100 No 1 -$ -$ -$ 43.1 Well 9 2921 Bristol Ridge Road 2005 Non-Combustible 100 No 1 619,058$ -$ 619,058$ 44.1 Green's Standard Filling Station Park (Autumn Creek) Truck, Roadster, Gas 2376 Autumn Creek Boulevard 2008 Steel 15,985$ -$ 15,985$ 44.2 Green's Standard Filling Station Park (Autumn Creek) Lights 2376 Autumn Creek Boulevard 2008 Steel 2,755$ -$ 2,755$ 44.3 Green's Standard Filling Station Park (Autumn Creek) Sign 2376 Autumn Creek Boulevard 2008 Frame 1,231$ -$ 1,231$ 45.1 Heartland Circle Junior Women's Club Park Basketball Court and Goals 1267 Taus Circle 2008 Steel 41,992$ -$ 41,992$ 45.2 Heartland Circle Junior Women's Club Park Backhoe Digger 1267 Taus Circle 2008 Steel 772$ -$ 772$ 45.3 Heartland Circle Junior Women's Club Park Lights 1267 Taus Circle 2008 Steel 1,563$ -$ 1,563$ 45.4 Heartland Circle Junior Women's Club Park Sign 1267 Taus Circle 2008 Steel 1,231$ -$ 1,231$ 45.5 Heartland Circle Junior Women's Club Park Skate Park Improvements 1267 Taus Circle 2008 Steel 15,455$ -$ 15,455$ 46.1 Bristol Station Park (Whispering Meadows) Entry Arch 2753 Alan Dale Lane 2007 Steel 9,774$ -$ 9,774$ 46.2 Bristol Station Park (Whispering Meadows) Lights 2753 Alan Dale Lane 2007 Steel 8,064$ -$ 8,064$ 46.3 Bristol Station Park (Whispering Meadows) Sign 2753 Alan Dale Lane 2007 Frame 1,231$ -$ 1,231$ 46.4 Bristol Station Park (Whispering Meadows) Baseball Field and Back Stop 2753 Alan Dale Lane 2007 Steel 48,483$ -$ 48,483$ 47.1 Riemenschneider Park (Prairie Meadows) Spray Area 600 Hayden Drive 2007 Steel 39,105$ -$ 39,105$ 47.2 Riemenschneider Park (Prairie Meadows) Supernova 600 Hayden Drive 2007 Steel 7,037$ -$ 7,037$ 47.3 Riemenschneider Park (Prairie Meadows) Lights 600 Hayden Drive 2008 Steel 5,004$ -$ 5,004$ 47.4 Riemenschneider Park (Prairie Meadows) Sign 600 Hayden Drive 2008 Steel 1,659$ -$ 1,659$ 47.5 Riemenschneider Park (Prairie Meadows) Baseball Field and Back Stop 600 Hayden Drive 2008 Steel 6,439$ -$ 6,439$ 47.6 Riemenschneider Park (Prairie Meadows) Electric Panel 600 Hayden Drive 2008 Steel 860$ -$ 860$ Ed. 10/13/2020 4.6 The United City of Yorkville Insurance Proposal Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer Loc.Year Replacement Total by No.Description Address Built Construction Sq. Ft.Sprinklered Stories Cost Building Contents Location 48.1 Public Works Garage (Frame Building)185 Wolf Street 2008 Frame 10000 No 1 1,694,262$ -$ 1,694,262$ 49.1 Prestwick Lift Station 7675 Ashley Road 2006 Non-Combustible 270,400$ 270,400$ 50.1 Fox Hill Lift Station 1299 Carolyn Court 2005 Non-Combustible 162,240$ 162,240$ 51.1 Raintree Lift Station 1107 Prairie Crossing 2005 Non-Combustible 270,400$ 270,400$ 52.1 Offices for Public Works Administration 608 N. Bridge Street 1919 Frame 2463 No 2 173,056$ -$ 173,056$ 53.1 Eventual New City Hall 102 E. VanEmmon 1978 Steel and Non- Combustible 14000 Yes 1 1,589,952$ -$ 1,589,952$ 53.2 Downtown Single Sided Kiosk 102 E Van Emmon Street 2018 Aluminum 5,160$ 5,160$ 53.3 Downtown Parking Pole Sign 102 E Van Emmon Street 2018 Aluminum 990$ 990$ 54.1 Wheaton Woods 205 Wheaton Avenue 2009 Steel -$ -$ -$ Salt Storage Building 610 Tower Road 1981 Frame 1700 No 1 -$ -$ -$ 55.1 Downtown Single Sided Kiosk 111 W Madison Street 2018 Aluminum 5,160$ 5,160$ 56.1 Downtown Double Sided Kiosk 105 W Van Emmon Street 2018 Aluminum 5,770$ 5,770$ 57.1 Downtown Wayding Pole Sign 109 E Hydraulic Avenue 2018 Aluminum 1,375$ 1,375$ 57.2 Downtown Parking Pole Sign 109 E Hydraulic Avenue 2018 Aluminum 990$ 990$ 58.1 Downtown Wayding Pole Sign 201 S Bridge Street 2018 Aluminum 1,375$ 1,375$ 59.1 Downtown Parking Pole Sign 111 W Madison Street 2018 Aluminum 990$ 990$ 60.1 Downtown Parking Pole Sign 227 Heustis Street 2018 Aluminum 990$ 990$ Client Signature ______________________Date 49,424,957$ 4,251,997$ 53,676,954$ Bart Olson Client Name _____________ Ed. 10/13/2020 4.7 Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 19 Line of Coverage Commercial Property Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 Total Insured Value: $ 53,726,147 Property Limits: Blanket Limit of Insurance $ 53,726,147 Loss of Income $ 1,000,000 Flood (Non-zone A & V) $ 5,000,000 Occurrence $ 5,000,000 Aggregate Earthquake $ 5,000,000 Occurrence $ 5,000,000 Aggregate Equipment Breakdown Included Outdoor Property $ 2,863,693 Valuable Papers & Records $ 1,000,000 Software $ 500,000 In Transit or Off Premises $ 250,000 Inland Marine Blanket Tools & Equipment $ 480,844 Blanket Emergency Services Equipment Guaranteed Replacement Cost Rented/Borrowed Equipment Extension $ 250,000 Watercraft Extension Limit $ 25,000 Deductible: Building & Contents $ 1,000 Flood $ 25,000 Earthquake $ 25,000 Inland Marine $ 1,000 *Please note 609 N Bridge Street location is insured at Actual Cash Value (ACV) with 80% co - insurance. All other scheduled locations are insured at Replacement Cost. *Property Co-insurance: Most property insurance policies contain a co-insurance clause. In exchange for a reduced rate, the insured agrees to carry at least the stated percentage of insurance to the total insurable value of the property. If, at the time of loss, the amount of insurance carried is less than this percentage, the loss payment will be reduced proportionately. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 20 Line of Coverage Commercial General Liability Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 Coverage Form: Occurrence Limits: General Aggregate $ 3,000,000 Products & Completed Operations Aggregate $ 3,000,000 Personal & Advertising Injury $ 1,000,000 Each Occurrence $ 1,000,000 Damage to Premises Rented to You $ 1,000,000 Medical Expense $ 10,000 Employee Benefits Liability Each Occurrence $ 1,000,000 Aggregate $ 3,000,000 Sexual Abuse Limitation Each Person Silent Total Limit Silent Named Insureds are covered for all operations. Additional Insureds are only covered with respect to their interest in your operations. See each individual policy for details. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 21 Line of Coverage Commercial Auto Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 Limits: Combined Bodily Injury & Property Damage $ 1,000,000 Uninsured/Underinsured Motorist $ 1,000,000 Medical Expense $ 10,000 Uninsured Motorists $ 1,000,000 Underinsured Motorists $ 1,000,000 Deductible: Comprehensive $ 500 Collision $ 500 Premium: Included Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 22 Description of Covered Auto Designation Symbols Symbol Description 1 Any Auto 2 Owned Autos Only – only autos you own (and for liability coverage, any trailers you don’t own while attached to power units you own), this includes those autos you acquire ownership of after the policy begins. 3 Owned Private Passengers Autos Only – Only the private passenger autos you own. This includes those private passenger autos you acquire ownership of after the policy begins. 4 Owned Autos Other Than Private Passenger Autos Only – Only these autos you own that are not of the private passenger types (and for Liability Coverage any trailers you don’t own while attached to power units you own). This includes those autos not of the private passenger type you acquire ownership of after the policy begins. 5 Owned Autos Subject to No-Fault – Only those autos that is required to have No-Fault benefits in the state where they are licensed or principally garaged. This includes those autos you acquire ownership of after the policy begins provided they are required to have No-Fault benefits in the state where they are licensed or principally garaged. 6 Owned Autos Subject to a Compulsory Uninsured Motorist Law – Only those autos you own that because of the law in the state where they are licensed or principally garaged are required to have and cannot reject Uninsured Motorists Coverage. This includes those autos you acquire ownership of after the policy begins provided they are subject to the same state uninsured motorists requirements. 7 Specifically Described Autos – Only those autos described on the policy schedule of covered vehicles for which a premium charge is shown and for Liability Coverage for any trailer you don’t own while attached to any power unit described in the schedule of covered vehicles. 8 Hired Autos Only – Only those autos you lease, hire, rent or borrow. This does not include any auto you lease, hire, rent or borrow from any of your employees or partners, or members of their households. 9 Non-owned Autos Only – Only those autos you do not own, lease, hire, rent or borrow that are used in connection with your business. This includes only autos owned by your employees or partners or members of their households, but only while used in your business or your personal affairs. 13 Uninsured Motorist Coverage – Applies to any auto you do not own and that is a covered auto under this policy for liability insurance and it is licensed or principally garaged in Illinois. 19 Mobile Equipment Subject To Compulsory or Financial Responsibility or Other Motor Vehicle Insurance Law Only – Only those “autos” that are land vehicles and that would qualify under the definition of “mobile equipment” under this policy if they were not subject to a compulsory or financial responsibility law or other motor vehicle insurance law where they are licensed or principally garaged. See Disclaimer Page for Important Notices and Acknowledgement The United City of Yorkville Insurance Proposal Number Year Make Model Vin Plate Vehicle # Value Department # in book Class Code 1 2007 Ford Explorer 1FMEU73E47UB50282 M166523 19,537$ C. DEV 2 7398 2 2007 Ford Explorer 1FMEU73E27UB50281 M163944 Y31 19,537$ STREETS 3 1499 3 2005 Ford F250 1FTSX21575EC28484 M151639 Y30 22,060$ STREETS 4 1499 4 2004 Ford Pickup Truck 2FTRX18W04CA79086 M149022 Y29 18,836$ WATER 5 1479 5 2001 Aluma Ltd Trailer IYGUS18281B001671 700$ PW 6 69499 6 2003 Haulmark Trailer 16HCB12153H112082 2,200$ STREETS 20 68499 7 2006 Dodge Grand Caravan 1D4GP24E66B731334 M160824 16,000$ REC 22 7398 8 2007 Doolittle Trailer 1DGRS20257M072481 M096029 2,995$ PARKS 23 69499 9 2004 Ford F150 2FTRF17224CA79916 M144398 11,000$ PARKS 24 1499 10 2003 Ford F150 2FTRF17273CA61524 M143521 12,597$ PARKS 25 1499 11 2005 Ford F350 1FDWF36Y95EC37003 M149885 28,000$ PARKS 26 1499 12 2007 Ford F350 1FDWF37Y57EA13941 M160502 30,940$ PARKS 27 1499 13 2007 Ford F350 1FDWF37Y37EA13940 M160425 31,072$ PARKS 28 1499 14 2008 Ford F350 1FTWF31528EA08412 M160639 22,795$ PARKS 29 1499 15 2008 Ford F350 1FTWF31568EA08414 M160638 22,795$ PARKS 30 1499 16 2008 Ford F350 1FTWF31548EA08413 M160637 22,795$ PARKS 31 1499 17 2003 Ford F350 1FDWF37S83ED42302 M201911 29,440$ PARKS 32 1499 18 2003 Ford F350 1FTSF31S13ED42301 M143039 22,530$ PARKS 33 1499 19 2008 Ford F350 1FTWF31528ED44867 M168864 Y19 21,635$ PARKS 34 1499 20 2000 GMC Safari Van 1GKDM19W8YB540252 M122652 5,000$ WATER 36 7398 21 1999 Richland Trailer 1JWTU1823KK000107 M993010 5,000$ PARKS 37 69499 22 2004 Tarco Trailer M2212XX8174M02 8,000$ PARKS 38 69499 23 2002 United Express Trailer no title 2,000$ PARKS 39 69499 24 1998 Cronkhite Trailer - 2 axel 16x7 473271926W1101575 M091254 3,000$ STREETS 40 69499 25 2006 F550 Aerial Lift Truck 1FSAF57P56EC54524 M161896 Y26 69,270$ STREETS 41 1499 26 2008 Ford F150 1FTRF14W98KD16085 M168863 Y5 17,225$ WATER 43 1499 27 2007 Ford F250 1FTNF215X7EA47544 M160752 Y24 30,000$ WATER 45 1499 28 2007 Ford F250 1FTNF21587EA47543 M160751 Y25 30,000$ STREETS 46 1499 29 2003 Ford F350 1FTSF31SX3EA32518 M139290 Y8 35,000$ WATER 47 1499 30 2008 Ford F350 1FDWF37Y28ED57177 M169033 Y14 37,300$ SEWER 48 1499 31 2008 Ford F350 1FDWF37Y08ED57176 M168872 Y4 23,000$ STREETS 49 1499 32 2005 Freightliner Truck - HC80 1FVAB6BV75DN04463 M151796 Y21 143,900$ STREETS 50 21499 33 2003 Haulmark Trailer - Enclosed (TH85 / 20WT3)16HGB20243H105515 M992897 5,000$ WATER 51 69499 34 2008 International Dump Truck 1HTWDAAN48J648495 M170535 Y13 99,666$ STREETS 53 1479 35 2006 International Truck 1HTWDAAN46J218804 M156008 Y23 89,068$ STREETS 54 21479 36 2007 International Truck - 7400 1HTWDAAR37J429772 M161895 Y27 87,825$ STREETS 55 21479 37 2007 International Truck - 7400 1HTWDAAR17J429771 M161894 Y28 87,825$ STREETS 56 21479 38 2008 International Truck - 7400 1HTWHAAR78J648496 M170083 Y9 110,814$ STREETS 57 21479 39 2004 Mac Lander Trailer 4UVPF202X41005505 M095484 2,000$ STREETS 58 69499 40 1998 Towmaster Trailer - Single axel 12'4KNTT1412WL160456 2,000$ STREETS 59 69499 41 1993 Doolittle Trailer 1DGRS1227PMO19515 1,000$ PARKS 60 69499 42 2008 Doolittle Trailer 1DGRS20228M079941 3,274$ PARKS 61 69499 43 2002 Ford F350 1FDWF37S92ED27323 M141007 Y1 38,000$ PARKS 62 1499 44 2004 Ford F350 1FDWF37SX4ED64867 M150335 36,000$ STREETS 63 1499 45 2004 International Dump Truck 1HTWDAAR74J083169 M143323 Y10 72,000$ STREETS 64 21479 46 2006 International Dump Truck 1HTWHAAR36J218803 M156007 Y22 45,525$ STREETS 66 21479 47 2005 Ford F350 1FDWF37Y25EC37004 M149884 Y20 54,841$ SEWER 68 1499 48 2013 Chevrolet Impala 2G1WD5E34D1160402 MP9902 M14 27,725$ POLICE 74 7911 49 2013 New Generation Trailer 1N91U1419DN307336 M990060 1,855$ PARKS 77 69499 50 2015 Ford F350 1FDRF3G68FED09773 M204398 29,010$ PARKS 78 69499 51 2015 Chevrolet Impala 2G1WD5E36F1160842 MP12610 M6 22,191$ POLICE 79 7911 52 2015 Chevrolet Tahoe 1GNSK2EC3FR725184 MP12713 M16 34,080$ POLICE 80 7911 53 2015 Chevrolet Tahoe 1GNSK2ECOFR725210 MP12714 M18 34,080$ POLICE 81 7911 Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer. Vehicle Schedule Ed. 10/13/2020 The United City of Yorkville Insurance Proposal Number Year Make Model Vin Plate Vehicle # Value Department # in book Class Code Note: All coverages and exclusions are not included on this page. Please refer to policy for all applicable terms and conditions. Additional limits and/or changes may be available after review and acceptance by insurer. 54 2014 Chevrolet Caprice 6G3NS5U26EL975054 MP11083 M22 28,301$ POLICE 82 7911 55 2014 Chevrolet Caprice 6G3NS5U23EL973259 MP11082 M15 28,301$ POLICE 83 7911 56 2015 Peterbilt Vac Con 2NP3LJOX8FM266717 M200121 Y2 377,229$ SEWER 84 21479 57 2015 Load Rite Tlr PE0222072-15146 4ZEPE2224F1086728 6,324$ WATER 86 69499 58 2016 Ford Transit Van 1FTYE1ZM4GKA79591 M207782 19,778$ PARKS 87 69499 59 2016 Chevrolet Impala 2G1WA5E33G1160517 M208233 M3 20,193$ POLICE 88 7911 60 2016 Chevrolet Impala 2G1WA5E30G1161317 8637920 M8 20,193$ POLICE 89 7911 61 2016 Peterbilt 348 2NP3LJ0X9GM361854 M208199 Y11 170,000$ STREETS 90 21479 62 2016 PJ PJ Trailer MF CC182 4P5CC182G1241100 M991954 4,800$ PARKS 91 69499 63 2016 Chevrolet Impala 2G1WD5E33G1158872 MP13889 M17 22,102$ POLICE 92 7911 64 2016 Chevrolet Impala 2G1WD5E34G1157357 MP13890 M9 22,102$ POLICE 93 7911 65 2016 Chevrolet Impala 2G1WD5E36G1156162 MP13887 M5 22,102$ POLICE 94 7911 66 2016 Chevrolet Impala 2G1WD5E33G1158158 MP13888 M19 22,102$ POLICE 95 7911 67 2016 Ford F350 1FDRF3H68GED40778 M210871 Y3 28,689$ STREETS 96 68 2016 Ford F350 1FDRF3H6XGED40779 M210857 Y6 28,689$ STREETS 97 69 2017 Ford F150 1FTEW1CF8HFA76567 M211311 Y15 24,156$ WATER 98 70 2016 Chevrolet Impala 2G1WD5E31G1149006 MP15246 M13 21,997$ POLICE 99 71 2016 Chevrolet Impala 2G1WD5E30G1155301 MP15245 M10 21,997$ POLICE 100 72 2016 Chevrolet Impala 2G1WD5E33G1156250 MP15247 M1 21,997$ POLICE 101 73 2017 Ford Transit Van 1FTYE1YM9HKB18372 M212638 19,903$ REC 102 74 2016 Chevrolet Impala 2G1WD5E33G1150206 MP16619 M21 22,517$ POLICE 103 75 2016 Chevrolet Impala 2G1WD5E33G1154823 MP16618 M20 22,517$ POLICE 104 76 2016 Chevrolet Impala 2G1WD5E30G1155315 MP16617 M11 22,517$ POLICE 105 77 2018 Ford F150 4x4 1FTNF1EG5JKF37470 M217881 24,535$ C. DEV 106 78 2018 Ford F150 2x4 1FTMF1CB0JKF30476 M217880 20,450$ C. DEV 107 79 2018 Ford F150 1FTEX1CB2JKE60822 M218135 Y12 24,895$ WATER 108 80 2018 Chevrolet Malibu 1G1ZB5ST1JF132097 M218935 M23 19,674$ POLICE 109 81 2019 Ford Super Duty F-250 1FTBF2B61KED14170 M219175 Y16 36,275$ STREETS 110 82 2019 PJ Trailer Trailer Utility UL 142 3CVUL1429K2585971 M993685 3,034$ PARKS 111 83 2002 Alpha Trailer - Speed Monitor 597032 22,190$ POL 84 Trailer - Speed Monitor 597034 20,300$ POL 85 2019 Ford F350 1FDRF3B63KEG51813 33,821$ PARKS 86 2019 Ford F350 1FDRF3B65KEG51814 33,821$ PARKS 87 2019 Peterbilt 348 single axle dump w/plow 2NP3HJ8X5LM709097 M223507 Y18 205,000$ STREETS 88 2020 Ford Explorer 1FM5K8AB2LGA97899 MP18335 45,410$ POLICE 114 89 2020 Ford F350 1FTRF3B65LED09950 M224884 Y17 35,792$ SEWER 115 TOTAL 3,173,641$ Ed. 10/13/2020 Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 25 Line of Coverage Excess Liability Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 Limits: Each Occurrence $ 10,000,000 General Aggregate $ 10,000,000 Defense Inside/Outside the Limit: Inside the Limit Underlying Coverages & Limits: General Liability $ 1,000,000 Public Officials Liability $ 1,000,000 Automobile Liability $ 1,000,000 Self-Insured Retention: $ 10,000 Premium: Included See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 26 Line of Coverage Law Enforcement Liability Coverage INSURANCE COMPANY: National Union Fire Insurance Company of Pittsburgh, PA A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 Law Enforcement Activity Liability Each Occurrence $ 1,000,000 Annual Aggregate $ 3,000,000 Deductible: $ 25,000 Law Enforcement Line of Duty Accidental Death $ 50,000 Per Person See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 27 Line of Coverage Workers’ Compensation Coverage INSURANCE COMPANY: Illinois Public Risk Fund A.M. BEST RATING: N/A STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Non-Admitted POLICY/COVERAGE TERM: 1/1/2021 to 1/1/2022 Coverage: Workers Compensation Statutory Employers Liability Limit: Each Accident $ 3,000,000 Disease – Each Employee $ 3,000,000 Disease – Policy Limit $ 3,000,000 State Classification Code 2020/2021 Payrolls 2021/2022 Payrolls 2020/2021 Rates 2021/2022 Rates 2020/2021 Premium 2021/2022 Premium IL Street Maintenance 5506 $ 521,440 $ 567,730 8.772 8.775 $ 45,741 $ 49,818 Waterworks Operation 7520 $ 398,123 $ 377,910 3.425 3.300 $ 13,636 $ 12,471 Sewage Disposal Plant Operations 7580 $ 208,733 $ 204,958 3.288 3.374 $ 6,896 $ 6,915 Police Officers 7720 $3,184,494 $3,004,861 2.225 2.218 $ 70,866 $ 66,648 Clerical 8810 $1,868,280 $2,032,939 0.137 0.117 $ 2,560 $ 2,379 School Professional 8868 $ 84,846 $ 84,982 0.322 0.308 $ 273 $ 262 Buildings Operations 9015 $ 50,000 $ 55,000 3.249 2.960 $ 1,625 $ 1,628 Recreation Center 9063 $ 335,654 $ 331,933 1.249 1.104 $ 4,192 $ 3,665 Parks: NOC 9102 $ 561,237 $ 611,171 3.513 3.576 $ 19,716 $ 21,855 Municipal 9410 $ 351,759 $ 369,080 4.430 3.555 $ 15,583 $ 13,121 Sub total $7,566,066 $7,640,564 $ 181,088 $ 178,762 Plus Administration Fee $ 5,433 $ 5,363 TOTAL Estimated Cost $ 186,521 $ 184,125 Grant $ 15,811 $ 20,937 Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 28 It is imperative that Alliant and/or the carrier be notified IMMEDIATELY when a policyholder hires employees and/or begins operations in any state not listed in PART 3. A on the INFORMATION PAGE of the policy. Failure to obtain a workers' compensation policy in some states may result in substantial fines levied on the policyholder dating back to the original date of hire. Coverage for other states under PART 3. C. (OTHER STATES INSURANCE) of the workers' compensation policy may not fulfill the coverage verification requirement imposed by some states. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 29 Line of Coverage Public Officials Liability Coverage including Employment Practices Liability Coverage INSURANCE COMPANY: American Alternative Insurance Corporation A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 Public Officials Liability Coverage Each Occurrence $ 1,000,000 Annual Aggregate $ 3,000,000 Retroactive Date 12/31/2009 I Employment Practices Liability Coverage Each Occurrence $ 1,000,000 Annual Aggregate $ 3,000,000 Retroactive Date 12/31/2009 Deductible: $ 5,000 Coverages Include but not limited to: Breach of Contract Criminal, Dishonest, Fraudulent or Malicious Acts Wage and Hour Claims Known Wrongful Employment Practice Offenses Premium: Included in Total Premium It is imperative that Alliant and/or the carrier be notified IMMEDIATELY when a policyholder hires employees and/or begins operations in any state not listed in PART 3. A on the INFORMATION PAGE of the policy. Failure to obtain a workers' compensation policy in some states may result in substantial fines levied on the policyholder dating back to the original date of hire. Coverage for other states under PART 3. C. (OTHER STATES INSURANCE) of the workers' compensation policy may not fulfill the coverage verification requirement imposed by some states. See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 30 Line of Coverage Cyber Liability Coverage INSURANCE COMPANY: American Alternative Insurance Corporation A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 COVERAGE Cyber Liability Each Event Limit $ 1,000,000 Retroactive Date 12/31/2009 Privacy Crisis Management Expense Each Event Limit $ 50,000 Retroactive Date 12/31/2009 Cyber Extortion Expense Each Event Limit $ 20,000 Privacy Crisis Management Expense & Cyber Extortion Expense $ 50,000 Aggregate Premium: Included See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 31 Line of Coverage Crime Coverage INSURANCE COMPANY: American Alternative Insurance Corporation A.M. BEST RATING: A+ XV STANDARD & POOR’S RATING: N/A STATE COVERED STATUS: Admitted POLICY/COVERAGE TERM: 12/31/2020 to 12/31/2021 Coverage Form: Limits: Deductible: Employee Theft $ 500,000 $ 1,000 Forgery or Alteration $ 250,000 $ 1,000 Computer Fraud and Funds Transfer Fraud $ 250,000 $ 1,000 Money & Securities – Inside the Premises $ 250,000 $ 1,000 Money & Securities – Outside the Premises $ 250,000 $ 1,000 Robbery/Safe Burglary – Inside Premises $ 100,000 $ 1,000 Fraudulent Impersonation $ 250,000 $ 1,000 Money Orders $ 250,000 $ 1,000 See Disclaimer Page for Important Notices and Acknowledgement Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 32 Disclosures This proposal of insurance is provided as a matter of convenience and information only. All information included in this proposal, including but not limited to personal and real property values, locations, operations, products, data, automobile schedules, financial data and loss experience, is based on facts and representations supplied to Alliant Insurance Services, Inc. by you. This proposal does not reflect any independent study or investigation by Alliant Insurance Services, Inc. or its agents and employees. Please be advised that this proposal is also expressly conditioned on there being no material change in the risk between the date of this proposal and the inception date of the proposed policy (including the occurrence of any claim or notice of circumstances that may give rise to a claim under any policy which the policy being proposed is a renewal or replacement). In the event of such change of risk, the insurer may, at its sole discretion, modify, or withdraw this proposal, whether or not this offer has already been accepted. This proposal is not confirmation of insurance and does not add to, extend, amend, change, or alter any coverage in any actual policy of insurance you may have. All existing policy terms, conditions, exclusions, and limitations apply. For specific information regarding your insurance coverage, please refer to the policy itself. Alliant Insurance Services, Inc. will not be liable for any claims arising from or related to information included in or omitted from this proposal of insurance. Alliant embraces a policy of transparency with respect to its compensation from insurance transactions. Details on our compensation policy, including the types of income that Alliant may earn on a placement, are available on our website at www.alliant.com. For a copy of our policy or for any inquiries regarding compensation issues pertaining to your account you may also contact us at: Alliant Insurance Services, Inc., Attention: General Counsel, 701 B Street, 6th Floor, San Diego, CA 92101. Analyzing insurers' over-all performance and financial strength is a task that requires specialized skills and in-depth technical understanding of all aspects of insurance company finances and operations. Insurance brokerages such as Alliant Insurance typically rely upon rating agencies for this type of market analysis. Both A.M. Best and Standard and Poor's have been industry leaders in this area for many decades, utilizing a combination of quantitative and qualitative analysis of the information available in formulating their ratings. A.M. Best has an extensive database of nearly 6,000 Life/Health, Property Casualty and International companies. You can visit them at www.ambest.com. For additional information regarding insurer financial strength ratings visit Standard and Poor's website at www.standardandpoors.com. Our goal is to procure insurance for you with underwriters possessing the financial strength to perform. Alliant does not, however, guarantee the solvency of any underwriters with which insurance or reinsurance is placed and maintains no responsibility for any loss or damage arising from the financial failure or insolvency of any insurer. We encourage you to review the publicly available information collected to enable you to make an informed decision to accept or reject a particular underwriter. To learn more about companies doing business in your state, visit the Department of Insurance website for that state. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 33 NY Regulation 194 Alliant Insurance Services, Inc. is an insurance producer licensed by the State of New York. Insurance producers are authorized by their license to confer with insurance purchasers about the benefits, terms and conditions of insurance contracts; to offer advice concerning the substantive benefits of particular insurance contracts; to sell insurance; and to obtain insurance for purchasers. The role of the producer in any particular transaction typically involves one or more of these activities. Compensation will be paid to the producer, based on the insurance contract the producer sells. Depending on the insurer(s) and insurance contract(s) the purchaser selects, compensation will be paid by the insurer(s) selling the insurance contract or by another third party. Such compensation may vary depending on a number of factors, including the insurance contract(s) and the insurer(s) the purchaser selects. In some cases, other factors such as the v olume of business a producer provides to an insurer or the profitability of insurance contracts a producer provides to an insurer also may affect compensation. The insurance purchaser may obtain information about compensation expected to be received by the producer based in whole or in part on the sale of insurance to the purchaser, and (if applicable) compensation expected to be received based in whole or in part on any alternative quotes presented to the purchaser by the producer, by requesting such inf ormation from the producer. Other Disclosures / Disclaimers FATCA: The Foreign Account Tax Compliance Act (FATCA) requires the notification of certain financial accounts to the United States Internal Revenue Service. Alliant does not provide tax advice so please contact your tax consultant for your obligation regarding FATCA. Claims Reporting: Your policy will come with specific claim reporting requirements. Please make sure you understand these obligations. Contact your Alliant Service Team with any questions. Claims Made Policy: This claims-made policy contains a requirement stating that this policy applies only to any claim first made against the Insured and reported to the insurer during the policy period or applicable extended reporting period. Claims must be submitted to the insurer during the policy period, or applicable extended reporting period, as required pursuant to the Claims/Loss Notification Clause within the policy in order for coverage to apply. Late reporting or failure to report pursuant to the policy’s requirements could result in a disclaimer of coverage by the insurer. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 34 Other Disclosures / Disclaimers - Continued Claims Made Policy (D&O/EPL): This claims-made policy contains a requirement stating that this policy applies only to any claim first made against the Insured and reported to the insurer during the policy period or applicable extended reporting period. Claims must be submitted to the insurer during the policy period, or applicable extended reporting period, as required pursuant to the Claims/Loss Notification Clause within the policy in order for coverage to apply. Late reporting or failure to report pursuant to the policy’s requirements could result in a disclaimer of coverage by the insurer. Any Employment Practices Liability (EPL) or Directors & Officers (D&O) with EPL coverage must give notice to the insurer of any charges / complaints brought by any state / federal agency (i.e. EEOC and similar proceedings) involving an employee. To preserve your rights under the policy, it is important that timely notice be given to the insurer, whether or not a right to sue letter has been issued. NRRA: The Non-Admitted and Reinsurance Reform Act (NRRA) went into effect on July 21, 2011. Accordingly, surplus lines tax rates and regulations are subject to change which could result in an increase or decrease of the total surplus lines taxes and/or fees owed on this placement. If a change is required, we will promptly notify you. Any additi onal taxes and/or fees must be promptly remitted to Alliant Insurance Services, Inc. Changes and Developments It is important that we be advised of any changes in your operations, which may have a bearing on the validity and/or adequacy of your insurance. The types of changes that concern us include, but are not limited to, those listed below: Changes in any operations such as expansion to another states, new products, or new applications of existing products. Travel to any state not previously disclosed. Mergers and/or acquisition of new companies and any change in business ownership, including percentages. Any newly assumed contractual liability, granting of indemnities or hold harmless agreements. Any changes in existing premises including vacancy, whether temporary or permanent, alterations, demolition, etc. Also, any new premises either purchased, constructed or occupied Circumstances which may require an increased liability insurance limit. Any changes in fire or theft protection such as the installation of or disconnection of sprinkler systems, burglar alarms, etc. This includes any alterations to the system. Immediate notification of any changes to a scheduled of equipment, property, vehicles, electronic data processing, etc. Property of yours that is in transit, unless previously discussed and/or currently insured. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 35 Other Disclosures / Disclaimers - Continued Certificates / Evidence of Insurance A certificate is issued as a matter of information only and confers no rights upon the certificate holder. The certificate does not affirmatively or negatively amend, extend or alter the coverage afforded by a policy. Nor does it constitute a contract between the issuing insurer(s), authorized representative, producer or certificate holder. You may have signed contracts, leases or other agreements requiring you to provide this evidence. In those agreements, you may assume obligations and/or liability for others (Indemnification, Hold Harmless) and some of the obligations that are not covered by insurance. We recommend that you and your legal counsel review these documents. In addition to providing a certificate of insurance, you may be required to name your client or customer on your policy as an additional insured. This is only possible with permission of the insurance company, added by endorsement and, in some cases, an additional premium. By naming the certificate holder as additional insured, there are consequences to your risks and insurance policy including: Your policy limits are now shared with other entities; their claims involvement may reduce or exhaust your aggregate limit. Your policy may provide higher limits than required by contract; your full limits can be exposed to the additional insured. There may be conflicts in defense when your insurer has to defend both you and the additional insured. See Request to Bind Coverage page for acknowledgment of all disclaimers and disclosures. Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 36 Flood Offering Flooding is a serious threat to both personal and commercial clients. Flooding can happen anywhere, not just zone referred to as high-risk areas (Special Flood Hazard Area). Your Alliant team is ready to explain how it works and the associated costs. Basic Facts Congress created the NFIP in 1968 in response to the rising cost of taxpayer-funded disaster relief for flood victims and the increasing amount of damage caused by floods. The NFIP makes federally backed flood insurance available in communities that agree to adopt and enforce floodplain management ordinances to reduce future flood damage. The NFIP is self -supporting for the average historical loss year. This means that unless there is a widespread disaster, operating expenses and flood insurance claims are financed through premiums collected. Commercial buildings or residential dwellings owned by commercial entities are considered commercial property. All others are residential dwellings The FEMA Summary for Commercial Property and FEMA Standard Summary of Coverage provides information on the following: Types of Flood Insurance Coverage What is a Flood- “a General and temporary condition of partial or complete inundation of two or more acres of normally dry land area”… Deductibles – various options to meet your financial needs What is Covered and What is Not The valuation of the Property – Actual Cash Value or Replacement Cost Additional Information Flood Zones- o https://www.fema.gov/flood-zones Excess Flood Insurance (contact your Producer for additional information) o Increased limits over the maximum flood limit provided by NFIP FEMA Glossary of Flood Terms https://www.fema.gov/national-flood-insurance-program/definitions If you do NOT wish to purchase flood insurance your signature is required below: Signature: Date: Name Printed / Typed: Company Name: Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 37 Optional Coverages The following represents a list of insurance coverages that are not included in this proposal, but are optional and may be available with further underwriting information. Note some of these coverages may be included with limitations or insured elsewhere. This is a partial listing as you may have additional risks not contemplated here or are unique to your organization. Fidelity Insurance Directors & Officers Liability Earthquake Insurance Employed Lawyers Employment Practices Liability Event Cancellation Fiduciary Liability Fireworks Liability Flood Insurance Foreign Insurance Garage Keepers Liability Kidnap & Ransom Media and Publishers Liability Medical Malpractice Liability Network Security / Privacy Liability and Internet Media Liability Pollution Liability Owned/Non-Owned Aircraft Owned Watercraft Special Events Liability Student Accident Volunteer Accidental Death & Dismemberment (AD&D) Workplace Violence Glossary of Insurance Terms Below are a couple of links to assist you in understanding the insurance terms you may find within your insurance coverages: http://insurancecommunityuniversity.com/UniversityResources/InsuranceGlossaryFREE.aspx http://www.ambest.com/resource/glossary.html http://www.irmi.com/online/insurance-glossary/default.aspx Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 38 Binding Requirements Recap Below is a recap by Line of Coverage. ALL coverage(s) require the following: A written request to bind coverage All Surplus Lines Taxes/Fees are Fully Earned (only applies to a non-admitted carrier) Coverage Line and Description of Subjectivity(ies) Effective Date Commercial Property 12/31/2020 None Commercial General Liability 12/31/2020 None Commercial Auto Liability 12/31/2020 None Excess Liability 12/31/2020 None Equipment Breakdown Liability 12/31/2020 None Workers’ Compensation Liability 1/1/2021 None Public Officials Lability / Employment Practices Liability 12/31/2020 None Cyber Liability 12/31/2020 None Crime Liability 12/31/2020 None In order to complete the underwriting process, we require that you send us any additional information requested above. We are not required to bind coverage prior to our receipt and underwriting acceptance of the above information. However, if we do bind coverage prior to such acceptance, the terms and conditions as indicated above may be amended until such receipt and acceptance. Any agreement to bind coverage in connection with this proposal must be in writing from an authorized employee of the Insurer Date Issued: 10/15/20 Alliant Insurance Services, Inc. | www.alliant.com | CA License No. 0C36861 Page 39 Request to Bind Coverage United City of Yorkville We have reviewed the proposal and agree to the terms and conditions of the coverages presented. We are requesting coverage to be bound as outlined by coverage line below: Coverage Line Bind Coverage for: Commercial Property ☐ Commercial General Liability ☐ Commercial Auto Liability ☐ Excess Liability ☐ Equipment Breakdown Liability ☐ Workers’ Compensation Liability ☐ Public Officials Lability / Employment Practices Liability ☐ Cyber Liability ☐ Crime Liability ☐ Did you know that Alliant works with premium financing companies? Are you interested in financing your annual premium? Yes, please provide us with a financing quote. No, we do not wish to finance our premium. ☐ ☐ This Authorization to Bind Coverage also acknowledges receipt and review of all disclaimers and disclosures, including exposures used to develop insurance terms, contained within this proposal. Signature of Authorized Insured Representative Date Title Printed / Typed Name This proposal does not constitute a binder of insurance. Binding is subject to final carrier approval. The actual terms and conditions of the policy will prevail. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Slideshow presentation was not complete at time of packet creation. It will be distributed via a supplemental packet prior to the City Council meeting. Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #4 Tracking Number CC 2020-81 FY 21 Budget Update City Council – October 27, 2020 N/A N/A Discussion Bart Olson Administration Name Department Page 1 of 23 Summary A review of potential budget updates for the FY 21 budget, due to the COVID-19 pandemic and likely national recession. Background The City Council last discussed the FY 21 budget memo at the October 13th City Council meeting. For ease of use, we have kept the structure and content of that memo and will add commenting paragraphs below each bulletpoint with any updates. Important concepts (new text only where update is noted) 1. What will be the size and length of the economic downturn? What will be the timing and shape of the recovery? a. April 23, 2020 Update – Here’s some article headlines and a chart on the economic situation: i. “US Weekly jobless claims hit 4.4 million, bringing 5-week total to more than 26 million” – CNBC ii. “Stocks fight for gains as small business relief overshadows job losses” – Fox Business b. May 7, 2020 Update – Wednesday’s unemployment filing report from the federal government showed another ~3.2m in unemployment claims and around 33 million claims during the pandemic. The April jobs report is expected to be released the morning of Friday, May 8th, and is expected to show the worst job losses in any one month in American history and an unemployment rate of ~15%. As a comparison, the worst unemployment rate during the Great Recession was around 10%, when 7.5 million jobs were lost over the course of a year and a half, and the worst unemployment rate estimate during the Great Depression was 25%. c. June 10, 2020 Update – Originally the BLS reported that after declining by 20.7 million in April, non-farm payrolls increased by 2.5 million in May, causing unemployment to fall from 14.7% to 13.3%. Initially this report was viewed positively, as most economists had forecasted the national unemployment rate to rise to 19% by the end of May. However, the BLS later disclosed that the jobs report contained a misclassification error, that not only affected May, but April and March as well. Revised projections put April unemployment at 19.7%, Memorandum To: Administration Committee From: Bart Olson, City Administrator Rob Fredrickson, Finance Director Date: October 22, 2020 Subject: FY 21 Budget Updates – Pandemic and Recession Page 2 of 23 falling to around 16% in May. Moreover, the Federal Reserve continues to anticipate a slow economic recovery, predicting unemployment to be at 9.3% at the end of 2020, followed by a further decline to 6.5% by the end of 2021 (unemployment was 3.5% at the end of 2019). d. July 23, 2020 Update – After adding 2.7 million jobs in May, employers added a record 4.8 million jobs in June, as the national unemployment rate dipped to 11.1%. Closer to home, the state unemployment rate continues to track above the national rate at 14.6%; down from its peak of 17.2% in April. e. August 20, 2020 Update – The unemployment rate continued to decline in July, finishing at 10.2%, as employers added 1.8 million jobs to their payrolls. Supplemental weekly unemployment benefits in the amount of $600, funded by the Federal government’s CARES program, expired at the end of July; as Congress continues to debate the possibility of a second stimulus program. f. September 17, 2020 Update – Unemployment fell from 10.2% in July to 8.4% in August, which is the first time its been under 10% since March. Approximately $1.4 million jobs were added in August, with widespread job gains reported in the retail, business services, leisure & hospitality, education and health service industries. Hiring was also bolstered by the federal government, with the Census Bureau adding 238,000 temporary workers. Nonetheless, many economists remain cautious when looking at the months ahead, stating that the U.S. economy may not return to pre-pandemic levels until late 2022. 2. Income tax filings have been delayed by the state from April to July. Late penalties are being waived, giving people less incentive to file on time. This will delay the observation of the economic downturn on state income tax payments, causing less accurate LGDF estimates. a. April 23, 2020 Update – LGDF estimates have not been created by the IML or IGFOA, but the Governor’s Office of Management and Budget (GOMB) has released their own estimates for impacts to state income taxes. While these revenue estimates are not exactly correlated to the City’s share of state income taxes, they are a good baseline. As of early April, the GOMB is anticipating a 6.9% decline in individual income taxes for their entire FY 20 budget estimates, which ends June 30, 2020, and another 8.8% decline in individual income taxes for the entire FY 21 budget estimate, which ends June 30, 2021. For those same time periods, they anticipate corporate income taxes to decrease 12% and 17% off their budget estimates. Our early staff estimate is that this could impact the City’s FY 20 budget by $130,000 and the FY 21 budget by $120,000. b. May 7, 2020 Update – IML released its LGDF estimates this week, anticipating a 15% decline over FY 20 actuals. Based on the GOMB estimate of around a 7% decrease from my April 23rd update above, this is a further loss of around $160,000 in the general fund. A spreadsheet of City budget comparisons to the IML estimate is attached to this memo. c. May 21, 2020 Update – May’s allotment of income tax came in at $191,781 – 50% less than the last May’s allotment of $381,988. However, this is a bit skewed, as last May’s allotment was unusually high due to the timing of receipts by the State. Historically May income tax proceeds have been around $260,000; Page 3 of 23 which would put the current years decrease at ~26%, which is slightly better than management’s expectations for May of a 29% reduction. Assuming a similar decrease in proceeds for the June allotment, income taxes would finish FY 20 around $1.836M (6.6% decrease from FY 19 amounts); which is ~$70,000 less than management’s assumption of $1.905M based upon IML projections. d. June 10, 2020 Update – June’s allotment of income tax came in at $118,791, which is essentially even with last June’s allotment of $119,293. Income tax receipts will finish FY 20 at approximately $1.87M, which is a 5% decrease in comparison to last year; but $34,000 better than what was projected last month. The City had been estimating a per capita income tax revenue of $85, based on GOMB estimates and early IML income tax narratives for FY 21, but these most recent figures have caused IML to issue a FY 21 per capita estimate of $97. If $97 per capita comes to fruition in FY 21, that would match the FY 20 actual figures (i.e. revenues are flat). Finally, it appears that the income tax payment extensions have had minimal impact on income tax revenues. e. July 23, 2020 Update – July’s income tax proceeds totaled $188,635, which is about 6% higher than the prior year’s allotment of $178,400. Thus far income tax proceeds have continued to defy earlier GOMB estimates, which were anticipating a ~7% decline for FY 21. As mentioned last month, the IML currently has income tax pegged at $97 per capita. Assuming this prediction holds, the City’s income tax would total around $1.85M for FY 21, which would be similar to FY 20 totals, but approximately $50,000 under FY 21 budget amounts. f. August 20, 2020 Update – August income tax proceeds, which totaled $257,905, more than double in comparison to the amount received in the prior year ($127,883 - August 2019); ostensibly due to the extension of the State tax filing deadline to July 15th. This year-over-year increase of ~$130,000 helps offset the sharp decrease experienced in May, when income tax proceeds declined by ~$190,000. The IML estimate remains at $97 per capita for FY 21 – which would equate to an annualized amount of $1.85M for the City. Assuming the IML estimate comes to fruition, FY 21 income taxes would be ~$50,000 below the budgeted amount of $1.897M; but $100,000 better than our current projection for FY 21 of $1.75M (this worse case figure assumes that the referendum this November authorizing a graduated State income tax rate fails and results in a further cuts to the LGDF, which would result in a year-over-year decrease of 6.5%). g. September 17, 2020 Update – September’s allotment of income tax came in at $146,132, which is 29% higher than last September’s amount of $113,183. Once again, this increase, at least in part, is presumably tied to the State’s decision to defer the income tax deadline to July 15th. While income tax has started off FY 21 very strong, IML estimates are showing an expected long-term decline in this revenue stream. h. October 22, 2020 Update - October income tax proceeds totaled $211,612, which was a 4.8% increase over the amount received in the prior year ($201,938 – October 2019). The IML estimate, currently at $98 per capita for FY 21 (which would equate to an annualized amount of $1.86M for the City – which is roughly Page 4 of 23 $40,000 under the budget amount of $1.9M), is expected to be revised downward later this month. In addition, the fate of the graduated State income tax referendum will be determined by voters in less than two weeks, which may result in further cuts to the LGDF should it fail. 3. Sales tax submittals to the state by bars and restaurants is being deferred in timing and amount. Certain bars and restaurants may now pay only a portion of their obligation of state sales tax for February, March, and April consumer sales through August 2020. a. May 7, 2020 Update – The March state sales tax report was released on May 7, 2020. This March report covers February consumer sales, which were generally pre-pandemic but this is the first period where bars and restaurants could defer their payment of sales taxes to the state. The February consumer sales were much higher than the City expected, even in a normal budget. The February 2020 consumer sales tax amounts were 9% higher than the February 2019 consumer sales tax amounts. We have not been able to verify this theory with business- level sales tax data, but it appears almost no businesses chose to defer their sales tax payments to the state. b. June 10, 2020 Update - The April state sales tax report was released on June 4, 2020. This April report covered March consumer sales, which was the first month impacted by the pandemic, as the Governor’s shelter in place order went into effect on March 20th. Despite the temporary closure of all businesses deemed “non-essential” and the suspension of dining room service for restaurants, sales tax proceeds came in slightly higher than last year ($255,881 for June 2020 vs. $254,112 in June 2019). Sales tax is expected to finish at ~$3.22M for FY 20, which is better than the approved budget and better than our own internal estimates. It appears that the option to defer payments has not impacted our sales tax figures. c. July 9, 2020 Update - The May state sales tax report was released on July 9, 2020. This May report covered April consumer sales, which was the first full month impacted by the pandemic, as the Governor’s shelter in place order, which initially went into effect on March 20th, was extended through April 30th. Despite the continued closure of all businesses deemed “non-essential” and the suspension of dining room service for restaurants, sales tax proceeds came in only marginally lower (0.77%) than last year ($257,366 for July 2020 vs. $259,358 in July 2019). Based on sales tax trends over the last two months, management has revised its FY 21 sales tax projections to around $3 million, which is about a 7% decline from the FY 20 actual amount of ~$3.22M (unaudited). As stated last month, it appears that the option to defer payments has not had any material impact on our sales tax figures. Despite the resilience of municipal sales taxes, Non-Home Rule (NHR) taxes have not fared nearly as well. After declining year-over-year by 6% last month, July’s allotment for NHR sales taxes came in at 87% of last year’s amount. Ostensibly the reason for this decline is that most consumers are purchasing items that are exempt from NHR sales taxes (i.e. food, drug, medical appliances, etc.). Current FY 21 projections put NHR Sales at ~$2.08M, which is Page 5 of 23 decline of approximately 14% in comparison to the FY 20 amount of $2.41M (unaudited). d. August 6, 2020 Update – The June state sales tax report was released on August 6th. This June report covered May consumer sales, which was the second full month impacted by the pandemic, as the Governor’s orders were extended through the end of May and the state spent all of the month in phase 2 of the Restore Illinois plan. Despite the continued closure of all businesses deemed non- essential and the suspension of indoor dining service, sales tax proceeds came in flat (0.12% growth) compared to last year. As mentioned in the July 9th update above, we have revised our FY 21 regular sales tax estimate to $3 million, and this June state sales tax report amount is slightly better than our model would expect (i.e. evidence supporting that FY 21 regular sales tax could be higher than $3 million). However, non-home rule sales taxes are down 20% year over year, which indicates non-essential purchases are being delayed by consumers. Further, this phenomenon is being observed in municipalities across the region. We will be monitoring these figures going forward for further changes to the FY 21 non- home rule sales tax figures. e. September 17, 2020 Update - The July state sales tax report was released on September 3rd. This July report covered June consumer sales, which was first full month in which the entire State entered Phase 3 of the Restore Illinois Plan, which allowed bars and restaurants to resume operations for outdoor seating. Sales tax proceeds came in at $315,479, which is a 11% increase over the September 2019 allotment and the single highest monthly allotment in the City’s history. Initially, staff believed that this increase was due to online retailers collecting local sales taxes earlier that the July 1st deadline, which would have shown up as an increase in sales taxes and a corresponding decrease in local use taxes. Happily, this initially theory has proven to be inaccurate, as September local use tax proceeds increased by 40% (more on this later on in the memo). A more likely explanation for our relatively good performance on sales taxes and our very good performance on use taxes is that more residents in the region are spending money at Yorkville stores (the majority of our sales taxes), Yorkville residents are spending more money online than ever before (a minority of our sales taxes) and Illinois residents are spending more money online than ever before (majority of use taxes). NHR Sales taxes also performed well, coming in at $216,778, which is only a ~1% decline from the previous year; compared to a 13% year-over-year decline last month. f. October 8, 2020 Update - The August state sales tax report was released on October 6th. This August report covered July consumer sales, which was first full month that certain on-line retailers were required to collect both state and locally imposed Retailer’s Occupation Tax (ROT, aka sales taxes); for those retailers who either met a threshold of 200 transactions annually or receive $100,000 in annual gross receipts. October municipal sales tax proceeds came in at $299,313, which is a 5% increase over the prior year’s allotment. With the new sales tax sourcing rules now in effect, we should start to see local use tax proceeds begin to decline starting this month. However, this reduction should be more than offset by increases in municipal sales tax. As for non-home rule (NHR) sales tax, staff Page 6 of 23 would like to correct the amount of NHR sales tax reported last month (section e above). September NHR sales came in at $245,462, which was a 11% increase over the prior year’s amount of $221,795. Similar to last month’s increase in municipal sales tax, the increase in NHR sales was ostensibly due to more residents in the region spending money at Yorkville stores. For October, NHR sales tax proceeds totaled $292,232 (gross), which is a 5% increase over last October’s amount of $218,207. Looking ahead into next year, sales tax sourcing laws will change again effective January 1st, as on-line retailers will be further required to collect non-home rule sale tax, which should result in a substantial increase (albeit undetermined) in NHR sales tax proceeds starting in April 2021. 4. One report that miles driven in the Chicagoland region after the stay-at-home order was issued is 67% less miles than normal. Since MFT is based on a per gallon flat rate, the relationship between miles driven and gas taxes received by the City should be linear, i.e. 67% less. a. May 21, 2020 Update - MFT proceeds came in better than expected at $33,790, a decrease of approximately 20% from the prior year. MFT finished FY 20 at $466,091 ($24.50 per capita), which is ~3.5% less than FY 19 amounts; but is in- line with IML’s per capita projection of $24.30 ($462,235). MFT Transportation Renewal Fund (TRF) proceeds, which are funded by the recent increase in State motor fuel taxes, came in at $235,852 ($12.40 per capita) for FY 20. TRF proceeds finished higher than IML projected amounts ($11.45 per capita) by over $18,000. b. June 4, 2020 Update – In late May the City received its first of six Rebuild Illinois allotments, which is a new program administered by IDOT and funded by State bond proceeds. This first distribution totaled $208,937, with another distribution expected later on this fiscal year. Subsequent distributions are expected in FY 22 and FY 23, for a grand total of $1,253,625. Due to the uncertainty surrounding the distribution of payments during the FY 21 budget process, a nominal amount of $5,000 in revenue was included in the budget for the Rebuild Illinois program. Assuming the anticipated payment streams come to fruition, it will help to offset any potential MFT revenue declines; thus, allowing the City to maintain relatively stable funding for RTBR and other MFT related capital programs. c. July 23, 2020 Update – MFT proceeds declined by ~25% in comparison to July of 2019, as presumably fewer people are traveling, for both work and leisure, due to the ongoing pandemic. July MFT was worse than expected, as the current IML target for FY 21 is $20 per capita (~$380,000 annualized), which is an 18% decrease from FY 20 totals. MFT TRF proceeds (which are tracked as a percentage of regular MFT amounts) came in at $19,700 in July, which is equal to 75% of the regular MFT proceeds received. d. August 20, 2020 Update – Once again MFT proceeds declined by 25% in comparison to last August ($43,968), coming in at $32,706. After a slight year- over-year increase of 2% in April, MFT proceeds have declined by an average of ~25% over the last four months; presumably as large segments of the workforce continue to work remotely. MFT TRF proceeds totaled $23,536 in August, which is equal to 72% of the regular MFT allotment for the month. Page 7 of 23 e. September 17, 2020 Update – MFT proceeds rebounded sharply in September, coming in at $38,892, which is 11% higher than last September’s allotment of $34,911; as ostensibly more people resume their daily travel routines. This is the first time MFT has posted a year-over-year gain since April, which represented February (pre-pandemic) motor fuel sales. MFT TRF proceeds totaled $26,736 in September, which is equal to 69% of the regular MFT allotment for the month. f. October 22, 2020 Update – After increasing by over 11% last month, motor fuel tax proceeds fell by ~12% in October, coming in at $35,398 (v. $40,152 in Oct 2019). MFT TRF proceeds totaled $25,562 in October, which is equal to 72% of the regular MFT allotment for the month. 5. The City’s utility bills (water, sewer, sanitary district, garbage, and road infrastructure fee) were due on April 6th for usage that occurred in December and January. The City staff was monitoring payment counts and amounts received and can report that neither figure was outside of normal expectations. The “late” bills are due April 20th, and staff will monitor whether those figures are outside expectations. The next full utility bill cycle will cause bills to be due June 5th. a. April 23, 2020 Update – The April 20th late bill payment deadline was within normal expectations. b. June 10, 2020 Update – The June 5th due date for the April utility bills was within normal expectations. Direct deposit amounts for City utility bills have remained steady at around $250,000 per billing cycle. c. August 6, 2020 Update – The August 5th due date for the June utility bills was within normal expectations. We do not have more late payments than normal, but we have a small group of accounts with higher balances than normal since shutoffs have not been conducted. We are working with these households proactively. d. October 8, 2020 Update – Staff is preparing to conduct water shut offs, starting on October 21st, for accounts with an outstanding balance of $500 or more. Staff continues to proactively work with these delinquent accounts, which total ~65, in order to avoid an interruption in service. 6. A number of the City’s capital funds are dependent upon impact fees. Fortunately, the City has been extremely conservative in new housing start estimates and does not depend on these revenues for ongoing operational expenditures. The Mayor and staff have been polling local and national home builders and all remain optimistic for the construction season. a. August 6, 2020 Update – New housing starts in 2020 stand at 118 as of today, which is a 17% increase over the 2019 year-to-date figure of 101. This year-over- year increase is driven primarily by the construction of new townhomes in the Raintree Village subdivision, as single family housing is only up 92 in 2020 compared to 91 in 2019. However, the City currently has an additional 59 new housing starts applied for that will be issued in the next few weeks, which will drive that year-over-year increase much higher. Page 8 of 23 b. October 8, 2020 Update – New housing starts in 2020 stand at 224 as of today, which is an 88% increase over the 2019 year-to-date figure of 119; with the bulk of activity taking place in the Grande Reserve (64), Kendall Marketplace (35), Prestwick Ashley Point (19) and Raintree Village (84) subdivisions. 7. The State of Illinois is one of the least financially prepared states for a major recession or depression. The State has already begun sweeping different funds and delaying payments to non-health and non-medical organizations. Members of both political parties in Illinois in the past have discussed slashing state revenue sharing with municipalities. While no specific proposal is on the table at this time, one could easily imagine a scenario where municipal-related state funds are swept, and state revenue sharing is significantly reduced. a. April 23, 2020 Update – The state has moved funds around within their own budget but has not yet signaled any impact to revenue streams shared with municipalities. 8. The City’s cash position and cash flow, even in extreme circumstances and with no affirmative action by the City is ok through 2020. The City’s cash position and cash flow, in extreme circumstances and with no affirmative action by the City will enter crisis territory in mid-2021 before being untenable by the end of 2021. The City’s valley of cashflow will occur in December 2020 and December 2021, when most of the City’s bond payments are made. Important Dates (all old text, no updates) 9. When the curve is flattened 10. When different sectors of the economy are able to restart a. May 7, 2020 Update – The Governor’s stay at home order has been extended through the end of May, and his reopening plan illustrates months before a return to economic normalcy. There has been widespread push back from the business community on this plan, and it remains to be seen whether it will change as a result of data or pressure from the public. b. June 10, 2020 Update – Beginning on June 1st the State entered phase three of the Governor’s reopening plan. “Non-essential businesses” have been allowed to reopen (with certain safety restrictions) and restaurants have been allowed to expand their services beyond delivery, pick-up and drive-thru, to include open outdoor seating. Our region is currently on track to move to Phase 4 of the plan on June 26th, which will allow all outdoor recreation, indoor dining with capacity limits, and other expanded measures. c. July 23, 2020 Update – On July 15th the Governor announced a new mitigation plan that modifies the existing “Restore Illinois” plan aimed at preventing another COVID-19 surge in Illinois. Initially the State was divided into four regions, that would each progress through five stages of reopening, each with fewer restrictions as COVID-19 cases subsided. Under the Governor’s revised plan the State has been divided into 11 smaller regions, which will enable the state to act in a more Page 9 of 23 decisive, targeted way in addressing COVID-19 hotspots without reacting more broadly than circumstances require by imposing blanket restrictions across large geographic areas or moving entire regions back to an earlier phase. Kendall County has now been moved out of the Chicagoland region, and is in a region with the counties to our south and west – all the way to the Iowa border. d. August 6, 2020 – Kendall County’s positive test rate has been on the rise in the past few days and sat at 6.8% on July 31, with the Governor specifically calling out our region and multiple counties within our health region. The Governor’s planned action for regions and counties that are seeing poor testing data (i.e. days of above 8% positive tests) includes closure of indoor dining, non-essential businesses, and other similar actions. 11. Early May 2020 – when the sales tax monthly report for February consumer sales will be released, and when the sales tax reporting deferral will be seen a. May 7, 2020 Update – As noted above, there is no evidence of impact from sales tax reporting deferrals on the sales tax amounts received. b. June 10, 2020 Update - The impact from sales tax reporting deferrals on the actual amount of sales taxes received remains negligible. Since the sales tax deferral went into effect last month, less than 1% of the average monthly totals have been deferred. 12. Mid May 2020 – when the MFT monthly report for March consumer sales will be released. a. May 21, 2020 Update – As noted in section 4(a) above, MFT proceeds came in better than expected at $33,790, a decrease of approximately 20% from the prior year. 13. Early June 2020 – when the sales tax monthly report for March consumer sales will be released from the state, and the first with potentially lower sales and reporting deferrals. a. June 10, 2020 Update – As noted in section 3(b) above, sales tax will end FY 20 right around $3.22M, which is $70,000 higher than initially budgeted and a 5% increase in comparison with the previous fiscal year. June’s allotment for Non- Home Rule (NHR) sales taxes came in at 94% of last year’s amount. FY 20 totals for NHR Sales will be ~2.41M, which is 2% higher than FY 19 amounts. 14. Early July 2020 – when the sales tax monthly report for April consumer sales will be released from the state a. July 9, 2020 Update – As noted in section 3(c) above, sales tax proceeds, representing April consumer sales, only marginally declined from the previous July. July’s allotment for Non-Home Rule (NHR) sales taxes came in at 87% of last year’s amount, which seems to be indicative of consumer buying habits during the pandemic. 15. July 1, 2020 – when the first, partial online sales tax methodology change goes into effect statewide, resulting in modest (relative) sales tax revenue increases for municipalities Page 10 of 23 16. July 2020 – when income taxes are due to the state a. July 9, 2020 Update – The full impact of the extended income tax deadline will not be known until September/October, due to the three-month lag between taxes being remitted and received from the state. b. As noted above in Section 2(f), August income tax proceeds increased two- fold over the prior year, presumable due to the timing of payments related to the extension of the State income tax filing deadline. c. As noted above, September income tax proceeds posted a year-over-year gain of 29%, once again presumable due to the timing of payments related to the extension of the State income tax filing deadline. 17. August 2020 – no action has been taken by Kendall County to implement this date yet, but the current discussion for property tax payment dates would push the first payment out to August 2020. a. Despite the County not assessing a penalty until after August 15th (for those individuals approved for a COVID-19 waiver), City corporate property tax proceeds remain in line with 2019 amounts, totaling $1.74 M through July. 18. September 2020 – when the first sales tax monthly report will be released that could possibly the first sales tax monthly report with no deferrals. a. Despite our initial concern, the deferral of sales tax had no material impact on the City’s sales tax proceeds, as total deferrals were less than $10,000 in the aggregate. 19. November 2020 – state referendum on progressive income tax 20. December 2020 – large bond payments are due, representing a valley of cashflow 21. January 1, 2021 – when the second, full online sales tax methodology change goes into effect statewide, resulting in potentially significant (relative) sales tax revenue increases for municipalities 22. February 2021 – when abatement ordinances on alternate revenue bonds are due to the County 23. December 2021 – large bond payments are due, representing a valley for cashflow Page 11 of 23 Revenues – Summary (all old text, no updates) The primary concerns of the ongoing situation are explained in greater detail below; but for the most part, can be summarized as follows: - the State cutting or delaying various tax remittances - the County delaying property tax distributions and the impact of a potential recession on the local real estate market - delays and non-payments of various utility billing charges - limited investment opportunities in a low interest rate environment - the impact on the building and development community should a prolonged recession occur - the duration of social distancing, as many revenue streams are dependent upon people freely engaging in various activities in a public setting Revenues - Highest concern (new text only where update is noted) 24. Municipal and NHR Sales Tax – account for approximately one-third of all General Fund revenues and can be highly volatile. Restaurants and bars generate ~14% of all municipal sales tax receipts. Could see potential losses from proposed FY 21 amounts of over $750,000, based on current anecdotal sales information and the stay-at-home order being issued through the end of April. a. April 23, 2020 Update – While the stay at home order has not been extended past April 30th, recent comments by the Governor and Mayor of Chicago, as well as modeling for the COVID-19 case count, seems to indicate that widespread impacts to public gatherings will occur for several weeks, if not months. The staff has updated the FY 21 sales tax estimates, and now expects to see a decrease of more than $1,000,000 in regular and non-home rule sales taxes. b. May 7, 2020 Update – The stay at home order has been extended through May, and the Governor’s reopening plan makes it seem that widespread retail and restaurant impacts will occur through the Summer. As noted above, the February consumer sales tax / March state receipts report was released on May 7, 2020 and the 2020 figures were 9% higher than the 2019 figures for the same month. At least in the run up to the pandemic, no sales tax downturn was observed. c. June 10, 2020 Update – The stay at home order has been lifted as of June 1st, as the State enters phase 3 of the reopening plan. As noted above, the March consumer sales tax / April state receipts report, which is the first month impacted by the Governor’s Shelter in Place order was released on June 4, 2020 and the 2020 figures were nominally higher than the 2019 figures for the same month. Thus far, sales tax has remained resilient, as staff speculates that the decrease in sales tax proceeds from “non-essential businesses” and restaurants has been offset by the increased demand brought on by the pandemic for food and other consumer goods. d. July 9, 2020 Update – On Friday, June 26th the State entered phase 4 of the reopening plan, which now allows “non-essential” business to open and restaurants to resume indoor dining, albeit with restrictions. As noted above, the April consumer sales tax / May state receipts report, which is the first full month Page 12 of 23 impacted by the Governor’s Shelter in Place order, showed that the 2020 figures were nominally lower than the 2019 figures for the same month. Thus far, sales tax has remained resilient, as staff speculates that the decrease in sales tax proceeds from “non-essential businesses” and restaurants has been offset by the increased demand brought on by the pandemic for food and other consumer goods. Conversely, NHR sales are beginning to lag, presumably because the items consumers are buying are exempt. e. August 6, 2020 Update – As mentioned in the July 9th update and further above in this memo, the non-home rule sales tax for the June state report is down 20% year-over-year, giving further evidence to the observation of consumers spending more on essential goods than non-essential goods. f. September 17, 2020 Update – As mentioned above, sales taxes have remained resilient thus far in FY 21, either matching or exceeding prior year amounts. g. October 8, 2020 Update - As mentioned above, sales taxes have remained fairly resilient throughout the pandemic thus far, with an average increase of around 4% over the last six months. After increasing by 11% last month, NHR sales increased by 5% in October, which is a positive indicator that area residents are beginning to make more general merchandise purchases, in addition to food and other household goods. Revenues - High concern (all old text, no updates) 25. Income Tax – could possibly decline by $200,000 or more due to sharp increases in unemployment levels and lower corporate profits should a recession occur. The State is also likely to either cut or delay payments, due to their own budgetary issues. a. May 7, 2020 Update – As mentioned earlier in the memo, the IML released their revenue estimates, expecting a 15% decrease in income tax revenues from FY 20 actuals. This is a loss of $300k between FY 20 and FY 21. As of April 28th, the City was assuming a loss of only ~$140k between FY 20 and FY 21, which means the income tax picture has become ~$160k worse than we expected. b. June 10, 2020 Update – As mentioned above, June’s allotment of income tax came in at $118,791, which is essentially even with last June’s allotment of $119,293. Income tax receipts will finish FY 20 at approximately $1.87M, which is a 5% decrease in comparison to last year. IML has revised its FY 21 per capita estimate to $97. If $97 per capita comes to fruition, it would match the FY 20 actual figures (i.e. revenues are flat). c. July 23, 2020 Update – As mentioned previously July’s income tax proceeds totaled $188,635, which is about 6% higher than the prior year’s allotment of $178,400. The IML currently has income tax pegged at $97 per capita, which would put the City’s total income tax around $1.85M for FY 21. d. August 20, 2020 Update – As referenced above, August’s income tax proceeds totaled $257,905, which is more than twice the amount of the prior year’s allotment of $127,883. Page 13 of 23 e. September 17, 2020 Update – As mentioned above, September’s income tax proceeds were $146,132, which is a 29% increase over last September’s amount of $113,183. f. October 22, 2020 Update - As referenced above, October ’s income tax proceeds were $211,612, which was a 4.8% increase over the prior year’s amount of $201,938. 26. Local Use Tax – decline could be marginal, due to the prevalence of on-line sales. However, the State is also likely to either cut or delay payments. a. May 7, 2020 Update – As mentioned earlier in the memo, the IML released their revenue estimates, which expect no change between FY 20 and FY 21. As of April 28th, the City was assuming a loss of ~$87k in use taxes, which means the use tax picture has become $87k better than we expected. b. May 21, 2020 Update – May’s allotment of local use tax came in 3% higher than last year’s allotment of $45,940. Assuming June’s allotment remains flat with last year’s amount, local use tax would finish FY 20 at approximately $658,000. This observance aligns with the IML’s estimate that use taxes are likely to not decrease in FY 21, based on the large transfer of retail sales to online purchases. c. June 10, 2020 Update – June’s allotment of local use tax came in 15% higher than the previous year, ostensibly due to the pandemic and corresponding shelter in place order from the Governor. Local use tax is expected to finish FY 20 at $665,000, which is a 15% increase over FY 19 amounts. d. July 23, 2020 Update – Local use tax continues to remain robust, ostensibly due to the continued popularity of on-line shopping, especially during the pandemic. Local use proceeds are up 29% from July of last year, coming in at $63,676 (the July 2019 amount was $49,432). The IML currently predicts FY 21 local use at $35.50 per capita, which would yield an annualized amount of ~$675,000. Assuming this comes to fruition, FY 21 local use would increase by 1.5% over the prior year (FY 20). e. August 20, 2020 Update – Local use tax continues to remain strong, with August proceeds coming in at $70,816, which is a 43% increase over the prior year ($49,646 – August 2019). f. September 17, 2020 Update – As mentioned in the sales tax section above, local use tax continues to remain robust, posting another 40+% increase in September ($71,494 v. $50,740 in September 2019). Despite significant recent growth in this revenue stream, local use tax should begin to level off and decline starting next month, as October (July consumer sales) will be the first month in which on-line retailers will be required to collect local sales taxes, instead of use taxes. g. October 22, 2020 - October represents the first month (July consumer sales) in which on-line retailers were required to collect sales taxes, instead of use taxes. Nonetheless, local use revenues posted strong year-over-year gains, coming in at $72,294, which is a 39.3% increase over last October’s amount of $51,886. Despite this sharp increase in the current month, it is expected that this revenue stream will begin to level off and decline, as proceeds in future months will be Page 14 of 23 classified as sales instead of local use taxes (thus negating one and other from a budgetary standpoint). 27. Motor Fuel Tax – may decline by over $100,000 from decreased demand, as a result of high unemployment and more people working remotely. The State also likely to either cut or delay payments. a. May 7, 2020 Update – As mentioned earlier in the memo, the IML released their MFT and TRF estimates, expecting a loss of 15% in MFT and lowering their per capita projections for TRF slightly. In the FY 21 budget approval, the City assumed moderate growth in the MFT and had not updated those estimates as a result of the pandemic. As a result, the IML estimates for MFT and TRF are $125,000 worse than we expected. b. June 10, 2020 Update – As mentioned above, the IML has revised its FY 21 MFT and TRF projections this week. Per capita MFT was reduced by almost 20%, from $24.85 to $20; whereas TRF projections were reduced by 11%, from $16.87 to $15. This puts the City’s share at $380,000 (MFT) and $285,000 (TRF), respectively – which combined is $128,000 less than FY 21 budgeted amounts. Fortunately, this projected loss is more than offset by proceeds from the REBUILD Illinois program, mentioned above c. July 23, 2020 Update – As mentioned earlier in the memo, MFT proceeds declined by ~25% and was worse than expected, as the current IML target for FY 21 is $20 per capita (~$380,000 annualized), which is an 18% decrease from FY 20 totals. MFT TRF proceeds came in at $19,700 in July, which is equal to 75% of the regular MFT proceeds received. d. August 20, 2020 Update – As referenced above, once again MFT proceeds declined by 25% in comparison to the prior year, which is consist with its performance over the last four months. MFT TRF proceeds totaled $23,536 in August, which is equal to 72% of the regular MFT allotment for the month. e. September 17, 2020 Update – As mentioned above, MFT proceeds rebounded in September, posting a year-over year gain of 11%. MFT TRF proceeds totaled $26,736 in September, which is equal to 69% of the regular MFT allotment for the month. f. October 22, 2020 Update - As referenced above, after an increase last month, MFT proceeds once again declined by ~12% in comparison to the prior year ($35,398 in Oct 20 v. $40,152 in Oct 19). MFT TRF proceeds totaled $25,562 in October, which is equal to 72% of the regular MFT allotment for the month. 28. Water Sales, Infrastructure Fees and Late Penalties – water sales may decline due to shrinking usage or wet weather. May adversely impact cash flow due to customers paying late or not at all. Late penalties may also vary, depending on whether or not fees are waived. 29. Sewer Maintenance Fees and Infrastructure Fees – similar to water infrastructure fees, may adversely impact cash flow due to customers paying late or not at all. Page 15 of 23 30. Child Development and Athletics & Fitness – may result in substantial refunds and season cancellations depending on how long the shelter in place order lasts and the willingness of residents to reengage in public activities. a. June 10, 2020 Update – Staff expects there to be a significant decrease in revenue and profit margin due to the Restore Illinois Plan restrictions on in-person programming and the willingness of residents to reengage in public activities. For example, about two-thirds of the spring youth sports league participants have requested refunds. We expect that this trend will continue throughout the year or until we reach Phase 5 of the Restore Illinois Plan. Nevertheless, as the State updates in-person programming guidelines we potentially could see an increase in in-person programming opportunities, revenue and profit margins. 31. Library Property Taxes – account for ~95% of all Library revenues. Any substantial delays in payments or remittance may result in serious operational and cash flow issues for the Library. 32. TIF Property Taxes – any substantial delays in payments or remittance would add continued pressure to the General Fund, which directly offsets the negative cash position of the three TIF Funds. In future fiscal years, a potential decline in property values would further inhibit the TIF districts ability to eliminate its negative equity position. Revenues - Medium concern (new text only where update is noted) 33. Corporate Property Taxes – may be delayed by the County. This, coupled with delayed remittance of state taxes, would put a strain on operational cash flow. In future fiscal years, this revenue stream may continue to decline, as more and more funds are diverted away to cover the City’s contribution to the Police Pension Fund. a. April 23, 2020 Update – Property taxes are not being delayed by the County, but late fees are being waived for a couple months. b. June 10, 2020 Update – The first allotment of property tax was received in early June. It was a week later than normal, but the amounts were in-line with expectations, thus far. c. August 20, 2020 Update – As mentioned above, corporate property tax proceeds remain consist with prior year amount through July, despite the County not assessing a penalty until after August 15th (for those individuals approved for a COVID-19 waiver). d. October 8, 2020 Update – To date the City has received five out of seven allotments of property tax from the 2019 levy for a total of ~$3.2M, which is 96% of the total amount levied of $3.34M; which falls exactly in-line with last year’s collection rate. 34. Building Permits, Connection & Development Fees – the impact on permit revenue from the pandemic and recession that is anticipated to follow, remains to be seen. Staff will continue to provide updates regarding these revenue streams as information becomes available. Page 16 of 23 a. June 10, 2020 Update – Total permits issued thus far in FY 21 total 217, which is significantly higher than last May’s amount of 128. Singe family and commercial permits total 20 thus far in FY 21, in comparison to 31 permits issued last May. 35. Amusement, Video Gaming & Hotel Taxes – the impact on these revenue streams are wholly dependent on the longevity of the COVID-19 pandemic and the shelter in place order from the Governor. Hotel tax receipts will have limited impact on the City budget, as 90% of all proceeds received are remitted to the AACVB. 36. Investment Earnings – are expected decline sharply City-wide in the upcoming fiscal year, due to potentially declining revenues and an extremely low interest rate environment. a. June 10, 2020 Update – Limited opportunities for investment earnings seem likely for the City for at least the next two fiscal years, as the Fed recently announced that it will continue to track interest rates near zero through at least 2022, in an effort to support the national economic recovery. b. August 20, 2020 Update - As expected, interest rates have declined precipitously over the last several months. As an example, Illinois Funds, which is typically one of the higher yielding investment vehicles for the City, was yielding an annualized rate of 2.2% in August of 2019. Currently, its offering an annualized rate of 0.15%, a decline of over 90%. c. September 17, 2020 Update – The Fed announced yesterday that it would maintain the federal funds rate at a range between 0 and 0.25%, until inflation begins to average at least 2% for an extended period of time, which may take until the end of 2023. Should this assumption hold, the City will experience a prolonged period of limited investment earnings until that latter half of FY 24. 37. MFT High Growth Earnings – similar situation to the other state taxes mentioned above, these proceeds could be swept or delayed by the State. Revenues - Low or no concern (all old text, no updates) 38. These revenue streams are comprised of pass-through items (such as business district or admission taxes), various reimbursements from developers and other sources, and all other revenues not previously identified – with minimal, individual impact on the overall budget. Expenditures under consideration (all old text, no updates) The Mayor and staff have preliminarily discussed a first cut list of approximately $1.3m in the general fund or related funds and $200,000 in the water fund to offset a potential loss of $1.3m in general fund revenues. We have reprinted the full list of the “easy/medium/difficult” categories from the April 14th City Council memo, with items recommended to be cut noted. All of the cuts marked below will be continuously reviewed by the Mayor and staff and may be amended or rescinded in the future. Page 17 of 23 Expenditures - Easy to implement (all old text, no updates) 39. Delay the proposed new PW employee - $100,000 annually through FY 25 a. April 23, 2020 Update – Cut until things stabilize. 40. Delay the FY 22 Police Commander - $150,000 annually beginning in FY 22 and annually through FY 25 a. April 23, 2020 Update – Cut until things stabilize. 41. Implement a hiring freeze/review process whenever a vacancy occurs. The City has one anticipated retirement in the police department at the end of FY 20, and the Chief and the Mayor have proposed leaving that position vacant going forward - $85,000 annually through FY 25 for police retirement vacancy; TBD for all other employees a. April 23, 2020 Update – Implement a hiring freeze on a case-by-case basis. Do not rehire position to be vacated through one police officer retirement. Do not hire seasonal part-time help in the Parks and Public Works Departments. b. August 6, 2020 – The City is in the process of hiring a Police Records Clerk, due to staffing needs within the department. 42. Cutback or reduce new budget proposals a. New sidewalk program – gross annual spend proposed at $125,000 i. April 23, 2020 Update – Reduce the annual spend for this project, but watch for a turnaround and opportunity to reinstate the full budget amount. b. Pavement striping – gross annual spend proposed at $62,000 i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. ii. August 6, 2020 Update – The City moved forward with a $25,000 striping bid in July 2020. c. Public Works building RFQ - $30,000 i. April 23, 2020 Update – Cut until things stabilize. d. Police building RFQ - $30,000 i. April 23, 2020 Update – Cut until things stabilize. e. E-ticketing software - $26,500 i. April 23, 2020 Update – Cut this project, but watch for a turnaround and opportunity to reinstate at a later date. f. Office chairs - $10,000 i. April 23, 2020 Update – Cut until things stabilize. g. Buy one less police vehicle per year - $65,000 potential savings per vehicle Page 18 of 23 i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. ii. July 23, 2020 Update – There are two police SUVs budgeted in FY 21 and both were authorized by City Council in March 2020. Staff is in the process of ordering the first SUV, and the second SUV will be held off as mentioned above. iii. August 6, 2020 – The first police SUV has been ordered. The second SUV is held off as discussed. h. Bulk water dispenser - $20,000 i. April 23, 2020 Update – Not cut for the time being, as cost is housed within the water fund. i. Enterprise Resource Program (ERP) - gross budget spend in FY 21 and FY 22 proposed at $475,000 i. April 23, 2020 Update – Cut this project but continue to do due diligence on reducing scope and cost of a future ERP project and watch for a turnaround and opportunity to reinstate at a later date. j. Cable consortium participation – net annual spend in FY 21 proposed at $65,000 i. April 23, 2020 Update – Cut participation in the consortium from a financial basis but do due diligence on remaining in the consortium at a reduced contribution amount and/or broadcasting public meetings with in house resources. ii. August 6, 2020 Update – Waubonsee Community College has exited the consortium as of July 31, and the consortium expenditures should be minimal for the next several weeks while the Consortium discusses its service delivery model. FY 21 expenditures should be $0, but for future City Council action. Expenditures - Medium difficulty to implement (new text only where update is noted) 43. Compensation and benefits a. The City implemented a one-week furlough during the last recession. A one- week furlough based on current staff counts and compensation would yield more than $100,000 in savings. This assumes that all employees, including union employees (subject to negotiation), would take a one-week furlough. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient. b. The City froze salaries for a year or two during the last recession, depending on the group of employees. A 0% raise for current non-union employees would yield more than $100,000 in savings annually and compounded compared to the FY 21 budget proposal. i. April 23, 2020 Update – Recommendation to immediately implement. Page 19 of 23 ii. August 6, 2020 Update – The Police Officers union contract is on the City Council agenda for approval with a 2% COLA for August 2020 implementation. Non-union salaries are being readdressed depending on successful completion of the Public Works union contract and the Sergeants union contract. iii. October 8, 2020 Update – The MOU approving a one-year extension to the Public Works contract was approved with a 2% COLA at the September 22nd City Council meeting. The Sergeants contract is expected to be presented to Council for consideration at the October 13th meeting. c. The elected official compensation ordinance just approved by City Council doesn’t take effect until FY 24, but the annual value is $30,000 over prior compensation levels. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient 44. Cutback, reduce, defer a. Police pension contributions, currently at 100% funding target but legally required only at 90% funding target - $195,000 difference in FY 21 i. April 23, 2020 Update – Savings can’t be realized until FY 22, which is when the property tax levy to be passed by the City Council in December 2020 will be on the property tax bills. We recommend exploring this option with the police pension fund over the coming months. b. Greenbriar Road RTBR supplemental project - $200,000 in FY 21 i. April 23, 2020 Update – Cut this project, but watch for a turnaround and opportunity to reinstate at a later date. c. 2021 RTBR program - $1,700,000 in FY 22 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient d. Staff training, organization wide - $100,000 annual i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. e. Staff membership in professional organizations – TBD i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. f. Ask for all consultants, vendors, and partners to reduce contract value - TBD i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient. However, without being asked, Attorney Orr has reduced her hourly rate by 7.5%. g. Mosquito control - $6,000 annual Page 20 of 23 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient h. Library liability insurance - $25,000 annual i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient i. Tuition reimbursement for currently enrolled employees - $15,000 annual in five year budget proposal i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient j. Minute taking change - $4,000 annual i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient k. Snow plow blades - $14,000 in FY 21 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient l. Playground replacements - $200,000 in FY 21 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient m. Parks equipment and mowers - $70,000 in FY 21 i. April 23, 2020 Update – Cut until things to stabilize. ii. July 23, 2020 Update – A new wing mower is proposed to be purchased for $53,000. iii. August 6, 2020 Update – The new wing mower was authorized by City Council at the July 28th meeting. n. Sanitary sewer crawler camera - $65,000 in FY 21 i. April 23, 2020 Update – Cut until things stabilize. o. Hot water unit for vactor truck - $15,000 in FY 21 i. April 23, 2020 Update – Cut until things stabilize. p. Public Works mowers - $31,000 in FY 21 i. April 23, 2020 Update – Cut until things stabilize. ii. July 23, 2020 Update – A medium-sized mower is being purchased for $11,000. iii. August 6, 2020 Update – The medium sized mower has been ordered. q. Elizabeth St watermain replacement - $600,000 in FY 21 Page 21 of 23 i. April 23, 2020 Update – Cut until things stabilize. This project is entirely housed within the water fund, but we are recommending it be deferred indefinitely to protect cash-flow. r. Water Fund capital including vehicles, Appletree Ct watermain, Well #7 electrical work, SCADA upgrades, water tower painting, Orange and Olsen watermain engineering work, and pressuring sensing valve program - $100,000 in FY 21 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient. Costs are entirely housed within the water fund. Expenditures - High difficulty to implement or high impact to organization and services (all old text, no updates) 45. Compensation and benefits a. Reduce health insurance benefits – TBD i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient b. Change health insurance carrier – would have been $100,000 difference in FY 21 if implemented, value in FY 22 is TBD i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient c. Move to self-insurance – Value TBD, but risk to City would increase i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient d. Furloughs of 20% (turning a 40 hour work week into a 32 hour work week) for all employees, including union employees (bargained) - $1,500,000 annual and compounded i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient e. Progressive salary cuts of 5% for employees paid less than $60,000 annually, 10% for employees between $60,000 and $100,000 annually, and 15% for employees above $100,000 - $900,000 annually and compounded i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient f. Salary freeze for all union employees (must be negotiated) - $100,000 annually and compounded i. April 23, 2020 Update – Recommendations to negotiate with unions. ii. August 6, 2020 Update – The Police Officers union contract is on the City Council agenda for approval, with a 2% COLA effective August 2020. Page 22 of 23 46. Waves of staff layoffs – The City’s peak full-time employment count prior to the last recession was 96 actual employees, with 105 budgeted. During the recession and afterwards, the City reduced employment counts through a variety of methods and had a low-count of 71 full-time employees. The City’s current employment count as of April is 77. Layoffs would have varying service impacts and cost savings, and specific layoffs would only be discussed in executive session. a. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient 47. Sell assets a. The Van Emmon Activity Center was worth $1.2m prior to the pandemic. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient b. The 8 acres at Kendall Marketplace was worth $400,000 prior to the pandemic. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient 48. Categorical last resorts a. Refinance, restructure, and/or renegotiate all bond payments to delay and reduce imminent bond payment amounts. i. April 23, 2020 Update – No immediate proposal to implement, but due diligence will be conducted by staff for December 2020 bond payments. b. Renegotiate all developer obligations and payments to reduce imminent payment amounts. i. April 23, 2020 Update – No immediate proposal to implement, but due diligence will be conducted by staff on a case-by-case basis. c. Restructure developer fees and deposits to reduce City’s financial burden. This would have the impact of increasing costs to developers and builders. i. April 23, 2020 Update - April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient d. Revenue enhancements. There are many options for raising tax and fee amounts, and creating new taxes but these would only help the organization and would burden the public. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient New Proposals, as of April 23, 2020 (all old text, no updates) 49. Part-time hires – As noted above in the hiring freeze section, the Director Dhuse and Director Evans have both separately made the recommendation not to hire any seasonal part-time help in their departments. $100,000 FY 21 value. Page 23 of 23 50. Outsourced inspections – Director Noble and Code Official Ratos have been managing inspection workload to minimize outsourcing. $60,000 FY 21 value. 51. Baseline Road Bridge – There has been no specific proposal to spend these funds, as they had been budgeted simply as a protection against a sudden closure of the bridge. $25,000 FY 21 value. New Proposals, as of May 7, 2020 (all old text, no updates) 52. UDO – At the direction of the Mayor, the City staff negotiated a one-year pause of the UDO with both consultants. The consultants agree that the rates and cost within the agreement will continue forward for the extra year and that the study could be resumed at any time within the year. $80,000 FY 21 value. Recommendation This is an informational item. Staff requests feedback on the content within. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Presentation #2 Tracking Number CC 2020-82 Water Study City Council – October 27, 2020 A discussion will take place at the meeting. Bart Olson Administration Name Department