Library Board Packet 2023 08-28-23 - specialAgenda
Yorkville Public Library
Special Meeting of Board of Trustees
Monday, August 28, 2023, at 7:00
902 Game Farm Rd.
Michelle Pfister Meeting Room
1. Roll Call
2. Recognition of Visitors
3. Public Comment
4. New Business Future Library Planning Discussion/Action
5. Executive Session (if needed) – For the appointment, employment, compensation, discipline,
performance, or dismissal of specific employees of the public body or legal counsel for the
public body, including hearing testimony on a complaint lodged against an employee of the
public body or against legal counsel for the public body to determine its validity.
6. New Business cont.
7.Adjournment
1
Summary
Discussion of available funds for capital projects and a list of priority capital projects.
Background
The Library Director and City staff have been meeting to discuss ongoing building issues
at the Library. As a result of those meetings, we have prepared the following list of priority
capital projects for the Library and we seek feedback from the Library Board on the projects and
their order of relative priority (listed from highest priority to lesser priority):
1)McQuay Air-Cooled Screw Compressor Chiller Cost estimate $400,000
a.The Library Capital Fund (84) has $250,000 budgeted for this expenditure in FY
25. The condition of the chiller has now been determined as needing replacement
by City staff, as it is malfunctioning, is past its useful life, and there are no more
temporary repairs that can be made to the unit. This cost estimate is higher than
the FY 25 budget due to updated figures from staff and contractors, and a
proposal to include an updated to the Library’s building automation system for
this piece of equipment when it is installed. This building automation system
(BAS) will allow the staff to better monitor the equipment remotely.
2) Insulation improvements and air balancing in the building Cost estimate $100,000
a.This improvement is unbudgeted. The roof of the Library has some space that is
under-insulated, which caused the pipe break issue this past winter. In addition to
various insulation upgrades throughout the building, we would also take the
opportunity to formally balance the heat/cooling systems in the building.
3)Variable air volume (VAV) replacements Cost estimate $200,000
a.This improvement is budgeted in FY 27 at a cost of $200,000. The variable air
volume system in the building is malfunctioning and past it’s useful life. These
VAVs provide for an energy efficient and nuanced approach to heating and
cooling, by providing variable temperature air at varying flows. We have
engaged Trico at a cost of $3,500 to do an analysis of this project to give us a
tighter cost estimate and the proper specs to be able to bid this out at a later date.
Memorandum
To: City Council
From: Bart Olson, City Administrator
CC:
Date: August 24, 2023
Subject: Library Capital Planning
2
4)LED Lighting Cost estimate $60,000
a.This improvement is unbudgeted. The current Library facility contains older
fluorescent tube lighting systems, with bulbs of varying brightness, light color,
and lifespan. The result is a less than optimal light in the building, with a system
that is very time intensive to maintain. While the Library does not pay electricity
costs with ComEd due to the City’s electric franchise agreement, the residents
ultimately pay the cost of supplied power to the Library through an adjustment on
every electric bill in town. As the City pivots to a more energy efficient lighting
system, the taxpayers will save money over time. Additionally, there are energy
efficiency grants and rebates for this work. We anticipate that at a net cost to the
Library of $60,000, we can replace all of the ballasts and bulbs in the buildings to
a better quality light and more energy efficient system.
5)Replace the roof Cost estimate $70,000
a.This improvement is unbudgeted. The steel roof on the building is original from
2007, and it has had minimal maintenance since install. The membrane for the
entire roof likely needs to be replaced; we intend to hire a roof company to do an
evaluation of the entire roof and provide a tighter cost estimate for the project.
6)Server Room HVAC Replacemnt Cost estimate $25,000
a.This improvement is unbudgeted. The server room in the Library requires its own
separate HVAC unit so the temperature in the room is within normal operating
specifications for the computers and servers. The current HVAC unit is past its
useful lifespan.
7)Carpeting Cost Estimate $300,000
a.This improvement is unbudgeted. The carpeting and flooring in the building is
original from 2007 and is past its useful lifespan. We anticipate recommending a
combination of carpet tiles and vinyl tile flooring (may be cheaper than carpet,
easier to clean).
8) Exterior painting Cost estimate $40,000
a.This improvement is unbudgeted. Portions of the exterior were repainted a few
years ago, but this improvement has not held up over time. Parts of the blue
hardie board are still weathering and damaged sooner than the manufacturer
expects. We will need to revisit the exterior painting concept in the future.
9)Old Library furnaces/HVAC Cost estimate $20,000
a.This improvement is unbudgeted. The furnaces in the older part of the library are
past their useful lifespan and should be replaced.
10)Old Library electrical panel Cost estimate $10,000
a.This improvement is unbudgeted. The lights in the old library are controlled by
an electrical box and fuse panel, which is not up to current electrical code. This
improvement would involve upgrading the electrical systems and installing
normal light switches.
3
11)Operational hours increase Cost estimate $40,000 annually
a.This proposal is unbudgeted. The Library has not been open on Sundays for
many years, and the total amount of hours open per week is less than industry
average. A proposal to expand the total hours per week by 11 for 4 part-time
employees at an estimated cost of $15/hour would put the annual impact around
$35,000.
12)Outreach service Cost estimate $100,000 annually
a.This proposal is unbudgeted. Director Augustine is recommending the creation of
an outreach coordinator, who would take various Library services and
programming out to the community directly. This could take the form of a book
mobile, visits to assisted living facilities, and greater participation in community
events. While no salary study has been done and no job description is proposed,
we think $100,000 would cover salary, benefits, and equipment for this position.
Recommendation
Staff requests feedback on the items above.
4
FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028Actual Actual Budget Projected Budget Projected Projected Projected ProjectedRevenues Taxes 1,561,523$ 1,611,808$ 1,667,234$ 1,665,847$ 1,763,193$ 1,805,403$ 981,755$ 1,011,208$ 1,041,544$ Intergovernmental 29,083 48,746 29,151 51,217 47,000 47,000 47,000 47,000 47,000 Fines & Forfeits3,249 6,576 1,000 2,500 1,000 1,000 1,000 1,000 1,000 Charges for Service6,081 11,131 11,500 13,500 6,000 6,000 6,000 6,000 6,000 Investment Earnings1,268 1,342 1,000 20,000 15,000 10,000 5,000 5,000 5,000 Miscellaneous1,204 2,770 3,250 61,100 3,250 3,250 3,250 3,250 3,250 Total Revenues1,602,408$ 1,682,373$ 1,713,135$ 1,814,164$ 1,835,443$ 1,872,653$ 1,044,005$ 1,073,458$ 1,103,794$ Other Financing Sources25,885 24,809 23,638 28,563 31,335 33,140 35,053 37,081 39,231 Total Revenues and Transfers1,628,293$ 1,707,182$ 1,736,773$ 1,842,727$ 1,866,778$ 1,905,793$ 1,079,058$ 1,110,539$ 1,143,025$ ExpendituresSalaries 425,775$ 439,588$ 504,111$ 473,000$ 456,307$ 472,956$ 490,865$ 505,041$ 520,492$ Benefits169,709 172,081 198,898 202,413 184,238 196,015 208,735 221,982 236,230 Contractual Services127,366 127,412 187,198 286,177 350,405 303,863 300,284 304,575 309,045 Supplies18,929 19,011 26,300 22,280 51,300 61,300 71,300 81,300 81,300 Debt Service827,088 840,225 847,313 847,313 866,750 864,000 - - - Total Expenditures1,568,867$ 1,598,317$ 1,763,820$ 1,831,183$ 1,909,000$ 1,898,134$ 1,071,184$ 1,112,898$ 1,147,067$ Surplus (Deficit)59,426$ 108,865$ (27,047)$ 11,544$ (42,222)$ 7,659$ 7,874$ (2,359)$ (4,042)$ Ending Fund Balance638,033$ 746,897$ 663,784$ 758,441$ 716,219$ 723,878$ 731,752$ 729,393$ 725,351$ 40.67% 46.73% 37.63% 41.42% 37.52% 38.14% 68.31% 65.54% 63.24%Operational Fund Balance %86.01% 98.52% 72.43% 77.09% 68.72% 70.00% 68.31% 65.54% 63.24%Library Operations Fund (82)The Yorkville Public Library provides the people of the community, from pre-school through maturity, with access to a collection of books and other materials which will serve their educational, cultural and recreational needs. The Library board and staff strive to provide the community an environment that promotes the love of reading.$550$600$650$700$750$800ThousandsFund Balance5
FY 2023 Unaudited
FY 2021 FY 2022 Adopted FY 2023
Actual Actual Budget Actual
Revenues
Taxes 1,561,523$ 1,611,808$ 1,667,234$ 1,665,847$
Intergovernmental 29,083 48,746 29,151 52,529
Fines & Forfeits 3,249 6,576 1,000 2,433
Charges for Service 6,081 11,131 11,500 13,825
Investment Earnings 1,268 1,342 1,000 19,325
Miscellaneous 1,204 2,770 59,299 60,703
Total Revenues 1,602,408$ 1,682,373$ 1,769,184$ 1,814,662$
Other Financing Sources 25,885 24,809 23,638 29,489
Total Revenues and Transfers 1,628,293$ 1,707,182$ 1,792,822$ 1,844,151$
Expenditures
Salaries 425,775$ 439,588$ 504,111$ 469,219$
Benefits 169,709 172,081 198,898 200,002
Contractual Services 127,366 127,412 244,247 262,033
Supplies 18,929 19,011 26,300 18,526
Debt Service 827,088 840,225 847,313 847,313
Total Expenditures 1,568,867$ 1,598,317$ 1,820,869$ 1,797,093$
Surplus (Deficit)59,426$ 108,865$ (28,047)$ 47,058$
Ending Fund Balance 638,033$ 746,897$ 663,784$ 793,955$
40.67%46.73%36.45%44.18%
Operational Fund Balance %86.01%98.52%68.18%83.59%
Library Operations Fund (82)
$0
$500
$1,000
ThousandsFund Balance
6
FY 2021 FY 2022 Adopted FY 2023 Over (Under) % of
Account Number Actual Actual Budget Actual Budget BudgetDescription
LIBRARY FUND - 82
82-000-40-00-4000 PROPERTY TAXES - LIBRARY OPS 736,883$ 774,248$ 822,463$ 820,513$ (1,950)$ 99.76%
82-000-40-00-4083 PROPERTY TAXES - DEBT SERVICE 824,640 837,560 844,771 845,334 563 100.07%
82-000-41-00-4120 PERSONAL PROPERTY TAX 7,432 16,201 8,000 18,312 10,312 228.90%
82-000-41-00-4160 FEDERAL GRANTS 500 7,587 - 2,456 2,456 0.00%
82-000-41-00-4170 STATE GRANTS 21,151 24,958 21,151 31,761 10,610 150.16%
82-000-43-00-4330 LIBRARY FINES 3,249 6,576 1,000 2,433 1,433 243.30%
82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS 4,653 8,378 8,500 10,974 2,474 129.11%
82-000-44-00-4422 COPY FEES 1,426 2,702 3,000 2,845 (155) 94.83%
82-000-44-00-4439 PROGRAM FEES 2 51 - 6 6 0.00%
82-000-45-00-4500 1,268 1,342 1,000 19,325 18,325 1932.50%
82-000-48-00-4820 RENTAL INCOME - 200 500 200 (300)40.00%
82-000-48-00-4850 MISCELLANEOUS INCOME
1,204 2,570 58,799 60,503 1,704 102.90%
1,602,408$ 1,682,373$ 1,769,184$ 1,814,662$ 45,478$ 102.57%
82-000-49-00-4901 TRANSFER FROM GENERAL
25,885 24,809 23,638 29,489 5,851 124.75%
25,885$ 24,809$ 23,638$ 29,489$ 5,851$ 124.75%
1,628,293$ 1,707,182$ 1,792,822$ 1,844,151$ 51,329$ 102.86%
Library Operations Department
82-820-50-00-5010 SALARIES & WAGES 274,146$ 269,386$ 291,111$ 307,963$ 16,852$ 105.79%
82-820-50-00-5015 PART-TIME SALARIES 151,629 170,202 213,000 161,256 (51,744) 75.71%
82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 30,711 27,675 26,240 24,289 (1,951) 92.56%
82-820-52-00-5214 FICA CONTRIBUTION 31,869 32,700 37,585 34,436 (3,149) 91.62%
82-820-52-00-5216 GROUP HEALTH INSURANCE 73,940 79,114 102,663 102,604 (59) 99.94%
82-820-52-00-5222 GROUP LIFE INSURANCE 328 532 586 583 (3)99.49%
82-820-52-00-5223 DENTAL INSURANCE 5,977 6,336 7,135 7,518 383 105.37%
82-820-52-00-5224 VISION INSURANCE 999 915 1,051 1,083 32 103.04%
82-820-52-00-5230 UNEMPLOYMENT INSURANCE 1,363 645 1,000 1,539 539 153.90%
82-820-52-00-5231 LIABILITY INSURANCE 24,522 24,164 22,638 27,950 5,312 123.46%
82-820-54-00-5401 ADMINISTRATIVE CHARGEBACK - - 15,000 15,000 -100.00%
82-820-54-00-5412 TRAINING & CONFERENCES 30 357 3,000 555 (2,445)18.50%
82-820-54-00-5415 TRAVEL & LODGING - 310 1,500 727 (773)48.47%
82-820-54-00-5426 PUBLISHING & ADVERTISING 1,104 1,332 2,500 567 (1,933)22.68%
82-820-54-00-5440 TELECOMMUNICATIONS 4,814 7,199 8,000 6,845 (1,155)85.56%
82-820-54-00-5452 POSTAGE & SHIPPING 491 884 750 1,146 396 152.80%
82-820-54-00-5453 BUILDING & GROUND CHARGEBACK - - 6,428 6,428 -100.00%
82-820-54-00-5460 DUES & SUBSCRIPTIONS 11,974 9,324 11,000 8,642 (2,358)78.56%
82-820-54-00-5462 PROFESSIONAL SERVICES 41,078 34,322 40,000 23,157 (16,843) 57.89%
82-820-54-00-5466 LEGAL SERVICES 4,613 4,050 3,000 - (3,000)0.00%
82-820-54-00-5468 AUTOMATION 16,752 17,461 21,000 18,877 (2,123) 89.89%
82-820-54-00-5480 UTILITIES 13,213 27,568 23,320 21,069 (2,251) 90.35%
82-820-54-00-5488 OFFICE CLEANING -- - 36,040 36,040 0.00%
82-820-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 31,608 22,916 107,049 121,291 14,242 113.30%
82-820-54-00-5498 PAYING AGENT FEES 1,689 1,689 1,700 1,689 (11)99.35%
82-820-56-00-5610 OFFICE SUPPLIES 4,773 4,694 8,000 4,073 (3,927)50.91%
82-820-56-00-5620 LIBRARY OPERATING SUPPLIES 1,559 1,240 4,000 5,002 1,002 125.05%
82-820-56-00-5621 CUSTODIAL SUPPLIES 11,132 4,030 7,000 4,353 (2,647)62.19%
82-820-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 348 6,916 3,000 3,480 480 116.00%
82-820-56-00-5671 LIBRARY PROGRAMMING 679 325 2,000 319 (1,681)15.95%
82-820-56-00-5676 EMPLOYEE RECOGNITION 45 171 300 177 (123)59.00%
Library Fund Revenues
Library Fund Revenue & Transfers
Other Financing Sources
INVESTMENT EARNINGS
7
FY 2021 FY 2022 Adopted FY 2023 Over (Under) % of
Account Number Actual Actual Budget Actual Budget BudgetDescription
82-820-56-00-5685 DVD'S - - 500 - (500)0.00%
82-820-56-00-5686 BOOKS 393 1,635 1,500 1,122 (378) 74.80%
Debt Service - 2006 Bond
82-820-84-00-8000 PRINCIPAL PAYMENT 75,000 75,000 75,000 75,000 -100.00%
82-820-84-00-8050 INTEREST PAYMENT 20,238 16,675 13,113 13,113 -100.00%
Debt Service - 2013 Refunding Bond
82-820-99-00-8000 PRINCIPAL PAYMENT 610,000 645,000 675,000 675,000 -100.00%
82-820-99-00-8050 INTEREST PAYMENT 121,850 103,550 84,200 84,200 -100.00%
1,568,867$ 1,598,317$ 1,820,869$ 1,797,093$ (23,776)$ 98.69%
25,885$ 24,809$ 23,638$ 29,489$ 5,851$ 124.75%
-----0.00%
25,885$ 24,809$ 23,638$ 29,489$ 5,851$ 124.75%
Surplus(Deficit)59,426 108,865 (28,047)47,058
Fund Balance 638,033$ 746,897$ 663,784$ 793,955$
40.67% 46.73%36.45%44.18%
Operational Fund Balance %86.01% 98.52%68.18%83.59%
Transfers In
(Transfers Out)
Library Fund Expenditures
Library Fund Net Transfers
8
.
FY 2023 Unaudited
FY 2021 FY 2022 Adopted FY 2023
Actual Actual Budget Actual
Revenues
Licenses & Permits 104,600$ 103,850$ 50,000$ 140,950$
Investment Earnings 182 189 350 205
Miscellaneous 31 26 - 22
Total Revenues 104,813$ 104,065$ 50,350$ 141,177$
Expenditures
Contractual Services 3,347$ 3,000$ 3,500$ 3,000$
Supplies 55,862 75,541 82,000 63,279
Capital Outlay - 18,050 - -
Total Expenditures 59,209$ 96,591$ 85,500$ 66,279$
Surplus (Deficit)45,604$ 7,474$ (35,150)$ 74,898$
Ending Fund Balance 169,188$ 176,662$ 145,712$ 251,560$
Library Capital Fund (84)
$0
$100
$200
$300
ThousandsFund Balance
9
FY 2021 FY 2022 Adopted FY 2023 Over (Under) % of
Account Number Actual Actual Budget Actual Budget BudgetDescription
LIBRARY CAPITAL FUND - 84
84-000-42-00-4214 DEVELOPMENT FEES 104,600$ 103,850$ 50,000$ 140,950$ 90,950$ 281.90%
84-000-45-00-4500 182 189 350 205 (145)58.57%
84-000-48-00-4850 MISCELLANEOUS INCOME
31 26 -22 22 0.00%
104,813$ 104,065$ 50,350$ 141,177$ 90,827$ 280.39%
84-840-54-00-5460 E-BOOKS SUBSCRIPTION 3,347$ 3,000$ 3,500$ 3,000$ (500)$85.71%
84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 8,387 19,965 25,000 7,384 (17,616) 29.54%
84-840-56-00-5683 AUDIO BOOKS 2,351 3,029 3,500 2,068 (1,432)59.09%
84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC 283 45 500 - (500)0.00%
84-840-56-00-5685 DVD'S 2,307 2,822 3,000 2,417 (583) 80.57%
84-840-56-00-5686 BOOKS 42,534 49,680 50,000 51,410 1,410 102.82%
84-840-60-00-6020 BUILDING IMPROVEMENTS -18,050 - --0.00%
59,209$ 96,591$ 85,500$ 66,279$ (19,221)$ 77.52%
Surplus(Deficit)45,604 7,474 (35,150)74,898
Fund Balance 169,188$ 176,662$ 145,712$ 251,560$
Combined Library Expenditure Budgets 1,906,369$ $ (42,997) 1,863,372 $ 97.74%
INVESTMENT EARNINGS
Library Capital Fund Revenues
Library Capital Fund Expenditures
10
FY 2023 Unaudited
FY 2021 FY 2022 Adopted FY 2023
Actual Actual Budget Actual
Revenues
Taxes 1,561,523$ 1,611,808$ 1,667,234$ 1,665,847$
Intergovernmental 29,083 48,746 29,151 52,529
Licenses & Permits 104,600 103,850 50,000 140,950
Fines & Forfeits 3,249 6,576 1,000 2,433
Charges for Service 6,081 11,131 11,500 13,825
Investment Earnings 1,450 1,531 1,350 19,530
Miscellaneous 1,235 2,796 59,299 60,725
Total Revenues 1,707,221$ 1,786,438$ 1,819,534$ 1,955,839$
Other Financing Sources 25,885 24,809 23,638 29,489
Total Revenues & Transfers 1,733,106$ 1,811,247$ 1,843,172$ 1,985,328$
Expenditures
Salaries 425,775$ 439,588$ 504,111$ 469,219$
Benefits 169,709 172,081 198,898 200,002
Contractual Services 130,713 130,412 247,747 265,033
Supplies 74,791 94,552 108,300 81,805
Capital Outlay - 18,050 - -
Debt Service 827,088 840,225 847,313 847,313
Total Expenditures 1,628,076$ 1,694,908$ 1,906,369$ 1,863,372$
Surplus (Deficit)105,030$ 116,339$ (63,197)$ 121,956$
Ending Fund Balance 807,221$ 923,559$ 809,496$ 1,045,515$
49.58%54.49%42.46%56.11%
Yorkville Public Library - Consolidated Budget
$0
$500
$1,000
$1,500
ThousandsFund Balance
11
FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLIBRARY FUND - 8282-000-40-00-4000PROPERTY TAXES - LIBRARY OPS736,883$ 774,248$ 822,463$ 820,513$ 899,043$ 943,995$ 981,755$ 1,011,208$ 1,041,544$ 82-000-40-00-4083PROPERTY TAXES - DEBT SERVICE824,640 837,560 844,771 845,334 864,150 861,408 ---82-000-41-00-4120PERSONAL PROPERTY TAX7,432 16,201 8,000 17,000 17,000 17,000 17,000 17,000 17,000 82-000-41-00-4160FEDERAL GRANTS500 7,587 -2,456 -----82-000-41-00-4170STATE GRANTS21,151 24,958 21,151 31,761 30,000 30,000 30,000 30,000 30,000 82-000-43-00-4330LIBRARY FINES3,249 6,576 1,000 2,500 1,000 1,000 1,000 1,000 1,000 82-000-44-00-4401LIBRARY SUBSCRIPTION CARDS4,653 8,378 8,500 11,000 3,500 3,500 3,500 3,500 3,500 82-000-44-00-4422COPY FEES1,426 2,702 3,000 2,500 2,500 2,500 2,500 2,500 2,500 82-000-44-00-4439PROGRAM FEES2 51 -------82-000-45-00-45001,268 1,342 1,000 20,000 15,000 10,000 5,000 5,000 5,000 82-000-48-00-4820RENTAL INCOME-200 500 100 250 250 250 250 250 82-000-48-00-4850MISCELLANEOUS INCOME1,2042,5702,75061,0003,0003,0003,0003,0003,000 1,602,408$ 1,682,373$ 1,713,135$ 1,814,164$ 1,835,443$ 1,872,653$ 1,044,005$ 1,073,458$ 1,103,794$ 82-000-49-00-4901TRANSFER FROM GENERAL25,88524,80923,63828,56331,33533,14035,05337,08139,231 25,885$ 24,809$ 23,638$ 28,563$ 31,335$ 33,140$ 35,053$ 37,081$ 39,231$ 1,628,293$ 1,707,182$ 1,736,773$ 1,842,727$ 1,866,778$ 1,905,793$ 1,079,058$ 1,110,539$ 1,143,025$ Library Operations Department82-820-50-00-5010SALARIES & WAGES274,146$ 269,386$ 291,111$ 308,000$ 288,307$ 296,956$ 305,865$ 315,041$ 324,492$ 82-820-50-00-5015PART-TIME SALARIES151,629 170,202 213,000 165,000 168,000 176,000 185,000 190,000 196,000 82-820-52-00-5212RETIREMENT PLAN CONTRIBUTION30,711 27,675 26,240 26,240 21,201 21,411 22,726 24,101 25,570 82-820-52-00-5214FICA CONTRIBUTION31,869 32,700 37,585 36,000 33,917 36,181 37,551 38,636 39,818 82-820-52-00-5216GROUP HEALTH INSURANCE73,940 79,114 102,663 102,297 89,456 96,612 104,341 112,688 121,703 82-820-52-00-5222GROUP LIFE INSURANCE328 532 586 583 554 554 560 566 572 82-820-52-00-5223DENTAL INSURANCE5,977 6,336 7,135 7,647 6,835 7,177 7,536 7,913 8,309 82-820-52-00-5224VISION INSURANCE999 915 1,051 1,083 940 940 968 997 1,027 82-820-52-00-5230UNEMPLOYMENT INSURANCE1,363 645 1,000 1,213 1,250 1,250 1,250 1,250 1,250 82-820-52-00-5231LIABILITY INSURANCE24,522 24,164 22,638 27,350 30,085 31,890 33,803 35,831 37,981 82-820-54-00-5401ADMINISTRATIVE CHARGEBACK--15,000 15,000 15,000 15,000 15,000 15,000 15,000 82-820-54-00-5412 TRAINING & CONFERENCES30 357 3,000 2,000 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5415TRAVEL & LODGING-310 1,500 1,000 1,500 1,500 1,500 1,500 1,500 82-820-54-00-5426PUBLISHING & ADVERTISING1,104 1,332 2,500 1,500 2,500 2,500 2,500 2,500 2,500 82-820-54-00-5440TELECOMMUNICATIONS4,814 7,199 8,000 8,000 8,000 8,000 8,000 8,000 8,000 82-820-54-00-5452POSTAGE & SHIPPING491 884 750 1,200 1,000 1,000 1,000 1,000 1,000 82-820-54-00-5453BUILDING & GROUND CHARGEBACK--6,428 6,428 7,486 7,711 7,942 8,180 8,425 82-820-54-00-5460DUES & SUBSCRIPTIONS11,974 9,324 11,000 11,000 18,000 18,000 18,000 18,000 18,000 82-820-54-00-5462PROFESSIONAL SERVICES41,078 34,322 40,000 30,000 33,500 28,000 28,000 28,000 28,000 Library Fund RevenuesLibrary Fund Revenue & TransfersOther Financing SourcesINVESTMENT EARNINGS12
FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescription82-820-54-00-5466 LEGAL SERVICES4,613 4,050 3,000 1,000 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5468AUTOMATION16,752 17,461 21,000 18,000 25,000 25,000 25,000 25,000 25,000 82-820-54-00-5480UTILITIES13,213 27,568 23,320 23,320 24,719 26,202 27,774 29,440 31,206 82-820-54-00-5488OFFICE CLEANING---36,040 75,000 77,250 79,568 81,955 84,414 82-820-54-00-5495OUTSIDE REPAIR & MAINTENANCE31,608 22,916 50,000 130,000 131,000 86,000 80,000 80,000 80,000 82-820-54-00-5498PAYING AGENT FEES1,689 1,689 1,700 1,689 1,700 1,700 - - - 82-820-56-00-5610OFFICE SUPPLIES4,773 4,694 8,000 6,000 8,000 8,000 8,000 8,000 8,000 82-820-56-00-5620LIBRARY OPERATING SUPPLIES1,559 1,240 4,000 4,000 4,000 4,000 4,000 4,000 4,000 82-820-56-00-5621CUSTODIAL SUPPLIES11,132 4,030 7,000 6,000 7,000 7,000 7,000 7,000 7,000 82-820-56-00-5635COMPUTER EQUIPMENT & SOFTWARE348 6,916 3,000 3,480 3,000 3,000 3,000 3,000 3,000 82-820-56-00-5671LIBRARY PROGRAMMING679 325 2,000 1,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5676EMPLOYEE RECOGNITION45 171 300 300 300 300 300 300 300 82-820-56-00-5683AUDIO BOOKS----3,500 3,500 3,500 3,500 3,500 82-820-56-00-5684 COMPACT DISCS & OTHER MUSIC----500 500 500 500 500 82-820-56-00-5685DVD'S--500 -3,000 3,000 3,000 3,000 3,000 82-820-56-00-5686BOOKS393 1,635 1,500 1,500 20,000 30,000 40,000 50,000 50,000 Debt Service - 2006 Bond82-820-84-00-8000PRINCIPAL PAYMENT75,000 75,000 75,000 75,000 100,000 100,000 ---82-820-84-00-8050INTEREST PAYMENT20,238 16,675 13,113 13,113 9,550 4,800 ---Debt Service - 2013 Refunding Bond82-820-99-00-8000PRINCIPAL PAYMENT610,000 645,000 675,000 675,000 700,000 730,000 ---82-820-99-00-8050INTEREST PAYMENT121,850 103,550 84,20084,20057,20029,200 - -- 1,568,867$ 1,598,317$ 1,763,820$ 1,831,183$ 1,909,000$ 1,898,134$ 1,071,184$ 1,112,898$ 1,147,067$ 25,885$ 24,809$ 23,638$ 28,563$ 31,335$ 33,140$ 35,053$ 37,081$ 39,231$ ---------25,885$ 24,809$ 23,638$ 28,563$ 31,335$ 33,140$ 35,053$ 37,081$ 39,231$ Surplus(Deficit)59,426$ 108,865$ (27,047)$11,544$ (42,222)$7,659$ 7,874$ (2,359)$(4,042)$Fund Balance638,033$ 746,897$ 663,784$ 758,441$ 716,219$ 723,878$ 731,752$ 729,393$ 725,351$ 40.67%46.73%37.63%41.42%37.52%38.14%68.31%65.54%63.24%86.01%98.52%72.43%77.09%68.72%70.00%68.31%65.54%63.24%Library Fund Net TransfersTransfers InOperational Fund Balance %Library Fund Expenditures(Transfers Out)13
.FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023AdoptedFY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenues Licenses & Permits104,600$ 103,850$ 50,000$ 120,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Investment Earnings182 189 350 185 150 150 150 150 150 Miscellaneous31 26 -------Total Revenues104,813$ 104,065$ 50,350$ 120,185$ 50,150$ 50,150$ 50,150$ 50,150$ 50,150$ ExpendituresContractual Services 3,347$3,000$3,500$3,000$3,500$3,500$3,500$3,500$3,500$Supplies55,86275,54182,00059,00055,00045,00035,00025,00025,000Capital Outlay-18,050--56,000250,000 -200,000-Total Expenditures59,209$ 96,591$ 85,500$ 62,000$ 114,500$ 298,500$ 38,500$ 228,500$ 28,500$ Surplus (Deficit)45,604$ 7,474$(35,150)$ 58,185$ (64,350)$ (248,350)$ 11,650$ (178,350)$ 21,650$ Ending Fund Balance169,188$ 176,662$ 145,712$ 234,847$ 170,497$ (77,853)$ (66,203)$ (244,553)$ (222,903)$ Library Capital Fund (84)The Library Capital Fund derives its revenue from monies collected from building permits. The revenue is used for Library building maintenance and associated capital, contractual and supply purchases.($400)($200)$0$200$400ThousandsFund Balance 14
FY 2021FY 2022FY 2023FY 2023FY 2024FY 2025FY 2026FY 2027FY 2028Account NumberActualActualAdoptedProjectedAdoptedProjectedProjectedProjectedProjectedDescriptionLIBRARY CAPITAL FUND - 8484-000-42-00-4214 DEVELOPMENT FEES 104,600$ 103,850$ 50,000$ 120,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 84-000-45-00-4500182 189 350 185 150 150 150 150 150 84-000-48-00-4850 MISCELLANEOUS INCOME3126 - -- -- -- 104,813$ 104,065$ 50,350$ 120,185$ 50,150$ 50,150$ 50,150$ 50,150$ 50,150$ 84-840-54-00-5460 E-BOOKS SUBSCRIPTION3,347$ 3,000$ 3,500$ 3,000$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE8,387 19,965 25,000 10,000 25,000 25,000 25,000 25,000 25,000 84-840-56-00-5683 AUDIO BOOKS2,351 3,029 3,500 3,000 -----84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC283 45 500 500 -----84-840-56-00-5685 DVD'S2,307 2,822 3,000 3,000 -----84-840-56-00-5686 BOOKS42,534 49,680 50,000 42,500 30,000 20,000 10,000 --84-840-60-00-6020 BUILDING IMPROVEMENTS-18,050 - -56,000 250,000 -200,000 - 59,209$ 96,591$ 85,500$ 62,000$ 114,500$ 298,500$ 38,500$ 228,500$ 28,500$ Surplus(Deficit)45,604 7,474 (35,150)58,185 (64,350)(248,350)11,650 (178,350)21,650 Fund Balance169,188$ 176,662$ 145,712$ 234,847$ 170,497$ (77,853)$(66,203)$(244,553)$(222,903)$Library Capital Fund RevenuesLibrary Capital Fund ExpendituresINVESTMENT EARNINGS15
FY 2023FY 2024FY 2021 FY 2022 Adopted FY 2023 Adopted FY 2025 FY 2026 FY 2027 FY 2028ActualActualBudget Projected Budget Projected Projected Projected ProjectedRevenuesTaxes1,561,523$ 1,611,808$ 1,667,234$ 1,665,847$ 1,763,193$ 1,805,403$ 981,755$ 1,011,208$ 1,041,544$ Intergovernmental29,08348,74629,15151,21747,00047,00047,00047,00047,000Licenses & Permits104,600 103,850 50,000 120,000 50,00050,00050,00050,00050,000Fines & Forfeits3,249 6,576 1,000 2,500 1,000 1,000 1,000 1,000 1,000 Charges for Service6,081 11,13111,50013,5006,000 6,000 6,000 6,000 6,000 Investment Earnings1,450 1,531 1,350 20,18515,15010,1505,150 5,150 5,150 Miscellaneous1,235 2,796 3,250 61,1003,250 3,250 3,250 3,250 3,250 Total Revenues1,707,221$ 1,786,438$ 1,763,485$ 1,934,349$ 1,885,593$ 1,922,803$ 1,094,155$ 1,123,608$ 1,153,944$ Other Financing Sources25,88524,80923,63828,56331,33533,14035,05337,08139,231Total Revenues & Transfers1,733,106$ 1,811,247$ 1,787,123$ 1,962,912$ 1,916,928$ 1,955,943$ 1,129,208$ 1,160,689$ 1,193,175$ ExpendituresSalaries 425,775$ 439,588$ 504,111$ 473,000$ 456,307$ 472,956$ 490,865$ 505,041$ 520,492$ Benefits169,709 172,081 198,898 202,413 184,238 196,015 208,735 221,982 236,230 Contractual Services130,713 130,412 190,698 289,177 353,905 307,363 303,784 308,075 312,545 Supplies74,79194,552 108,300 81,280 106,300 106,300 106,300 106,300 106,300 Capital Outlay-18,050--56,000250,000 -200,000-Debt Service827,088 840,225847,313 847,313 866,750 864,000 ---Total Expenditures1,628,076$ 1,694,908$ 1,849,320$ 1,893,183$ 2,023,500$ 2,196,634$ 1,109,684$ 1,341,398$ 1,175,567$ Surplus (Deficit)105,030$ 116,339$ (62,197)$ 69,729$ (106,572)$ (240,691)$ 19,524$ (180,709)$ 17,608$ Ending Fund Balance807,221$ 923,559$ 809,496$ 993,288$ 886,716$ 646,025$ 665,549$ 484,840$ 502,448$ 49.58% 54.49% 43.77% 52.47% 43.82% 29.41% 59.98% 36.14% 42.74%Yorkville Public Library - Consolidated BudgetThe table and graph below present the Library's funds in aggregate, similar to that of a private business (for illustrative purposes only). All budgeted Library funds are included: Library Operations (82); and Library Capital (84).$0$500$1,000$1,500ThousandsFund Balance16