Appendix I
Non-Tax Revenue Plan
The Naperville Park District strives to provide quality programs and services to the community at a reasonable cost. This supports the organization’s mission to “provide recreation and park experiences that promote healthy lives, healthy minds and a healthy community.” Additionally, adequate resources must be available to maintain and operate programs, services and facilities at a high level. Many park and recreation agencies rely heavily on tax dollars to fund operations. In the case of the Naperville Park District, a variety of revenue sources are used to achieve the funding necessary to operate the organization. Property tax revenue provides approximately 50% of the total operating revenue of the District. Numerous non-tax revenue sources makeup the remaining operating revenues. The information and data included within this plan do not include the thousands of hours provided by volunteers. The quality and quantity of volunteer efforts are an essential contribution toward achieving the District's mission, and thereby reducing the tax and non-tax revenue requirements. What is Non-Tax Revenue? Non-tax revenue is all revenue, other than tax revenue, received by the Naperville Park District through the delivery of programs, services and other District operations. The table below outlines Naperville Park District non-tax revenue sources. Bond proceeds are not considered a non-tax revenue source as debt service payments are funded from property tax dollars.
Naperville Park District Non-Tax Revenue Sources
Charges for Services – This category represents user fees collected for programs and services. The largest components include recreation program income, golf income, Fort Hill Activity Center fees, and season pass and daily admission revenue for Centennial Beach. Miscellaneous Income - Comprised of various reimbursement accounts owed to the District ( e.g. , community organizations, the City for the Riverwalk and Carillon maintenance agreements), as well as cell tower revenue and parking permits. Grants – The District pursues grant funding to support capital projects and operations through local, state and national funding sources.
Sales - Sales revenue represents revenue generated primarily from concessions and merchandise.
Rental Income – This category consists primarily of facility and athletic field rentals, tournament income and a sublease for the 95 th Street facility.
Interest Income – Revenue received from Park District investments.
Sponsorships – Sponsorships are sought by the District to offset the cost of capital improvements, operations and maintenance of the District’s programs and facilities. Gifts/Donations – This category represents in-kind or cash contributions received from individuals, groups and businesses that support District programs, services and park amenities. Examples include contributions toward athletic field improvements, product donations, and more.
2 Naperville Park District Non-Tax Revenue Plan Adopted: 4-12-12, Last Revised 9-12-2019
260 Naperville Park District | 2023 MASTER PLAN
Made with FlippingBook - Share PDF online