2024 FISCAL YEAR Budget
NAPERVILLEPARKS.ORG
DEAR FRIENDS OF THE NAPERVILLE PARK DISTRICT:
In 2023, the Naperville Park District experienced robust growth in participation in its recreation programs, services, and events. As an organization that serves a growing city that continues to attract residents who are active, engaged and educated, the continued strong interest shown in the District’s parks, facilities and programs demonstrate that residents view the District as a valuable resource for themselves and their families. In the wake of the pandemic, community members are eager to rebuild a healthy lifestyle, connect with neighbors, provide learning experiences for their children, and appreciate the beauty of nearby parks. Popular youth athletic programs such as Naperville Youth Soccer and Naperville Youth Basketball surged in participation in 2022 and have maintained high levels of registration throughout 2023, adding 2-5% more participants. Summer Day Camps added 22% more campers in 2023 and Senior/Adult Trips and Outings saw a 41% increase in participation in 2023. Fitness memberships at Fort Hill Fitness increased in 2023, with usage of the facility increasing by 55%
as of late summer. Golf rounds at Naperbrook Golf Course increased by 23% compared to 2022 and driving range revenue from both Springbrook and Naperbrook rose by 12%. As a steward of 138 parks, with unique destinations such as Centennial Beach and the Riverwalk, the Park District is committed to taking good care of our parks and facilities. The 2022 Community Interest and Opinion Survey showed once again that a high percentage of residents visit parks. In addition to drop-in use, parks support the District’s recreation programs and are available to local organizations for rentals. In 2023, park and facility rentals increased, including use by athletic groups, community members, and local organizations. For example, some of the events held in Naperville Park District parks in 2023 included the Festival of Colors, India Day, Irish Fest, Halal Fest, Hispanic Heritage Fest, and the Naperville Salute’s Fourth of July event. Park District commissioners and staff members welcome the growth in interest in parks and recreation and are working diligently to meet
the needs of the community while facing the same challenges that many businesses are experiencing. These challenges include the difficulty in hiring and retaining high-quality staff, rising costs in almost every area, and the low supply of equipment, commodities and vehicles. Additionally, the Park District lacks sufficient indoor space for recreation, which impacts popular programs such as Gymnastics, Open Gyms, Group Exercise, Dance, and Naperville Youth Basketball. In response to these challenges, the Park District is committed to the continued pursuit of innovation, partnerships, and planning. Recognizing the importance of attracting and retaining a talented and loyal workforce, in 2023 the District continued its strong focus on recruiting and retention. The Human Resources and Marketing departments continued their strategic partnership to creatively highlight part-time jobs and full-time career opportunities at the Naperville Park District, emphasizing the organization as one with exceptional culture, teamwork, and interesting and engaging opportunities. In 2022, two distinct
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job-based brands were established: “Work Here, Play Here” and “Plan Your Summer Adventure.” The Work Here, Play Here theme addressed the full-time, careers-based aspect and the Plan Your Summer Adventure branding was geared toward teens and young adults, focusing on part-time summer jobs. New in 2023, staff added the “Careers Grow Here” brand to highlight the varied careers available within the field of parks and recreation. These brands were supported by an extensive marketing and communications plan, and the District will continue to promote and grow these initiatives in 2024. Maintaining high standards of excellence in our parks has required implementing a continued innovative approach by our park maintenance and trades divisions to help address the challenges of staff vacancies, higher costs of commodities and equipment, and more frequent use of the parks. To manage the workload with fewer staff members, the Parks Department is using contractors to help with mulching, weeding, repairs, and other tasks previously assigned to part-time, seasonal staff. Additionally, as seasonal positions have gone unfilled, tasks and responsibilities have been built into long-term positions, which provides more stability within the department. Another strategy undertaken by the Parks Department to streamline work is to simplify some of the landscape beds by decreasing their size and planting more perennials and native plants that require less maintenance, are drought-resistant, and can grow in mass, thereby out-competing weeds. The Parks Department has also piloted and adapted new technology to increase efficiency including the implementation of autonomous mowers, automated irrigation systems, and enhanced smart phone use to increase the ability to work more effectively while out in the field.
Partnerships have been integral to the Park District’s success in meeting the needs of the community since its inception, from shared use of school gyms to state grants and corporate sponsorships. Some of the partnership agreements created or updated in 2023 include an updated agreement with the City of Naperville for the Riverwalk and Millennium Carillon, a new agreement with DuPage County for stormwater infrastructure projects, an updated agreement with KidsMatter for programs, and a partnership with Naperville Little League Baseball for the addition of synthetic turf infields. By sharing costs, space, ideas and more, the Park District and its partners are better able to serve the community with available resources. The Naperville Park District is committed to taking time to plan for the future, creating and updating Districtwide documents such as the Strategic Plan and Master Plan and also creating site-specific or program-specific plans. Whatever the scope of the plan, the District seeks community input through surveys, meetings, and other communication. In 2023, the District hosted a public open house and invited resident input regarding the Master Plan update. The updated Master Plan was approved by the Board of Commissioners in August and will help guide the District in managing land and prioritizing resources in the next 5-10 years. Even with the District’s careful planning, reliance on partnerships and use of technology and innovation, rising costs present challenges to the Park District’s 2024 budget. For example, significantly higher construction costs are requiring the District to postpone some capital projects. The District also must balance the need to keep recreation program fees affordable with the need to cover rising costs of program materials and hiring contractors and qualified, creative staff to oversee programs.
As we begin 2024, the board and staff look forward to additional planning focused on indoor recreation space. An indoor recreation space needs assessment will be developed, and the District once again will be seeking community input on the types of recreation-focused spaces that are needed. The District also will continue to review other plans, such as the Strategic Plan, so that board and staff can remain flexible and strategic, given the ever-changing economic environment, trends, demographics, and new interests that may emerge in the community.
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2023 DISTRICT ACCOMPLISHMENTS
2. Leverage innovation with regard to overall maintenance practices and District operations to help overcome staffing and workload challenges while meeting organizational standards. Staff reviewed current operational practices and identified opportunities to increase efficiencies, implement new operational practices, enhance performance and improve quality to provide positive, memorable experiences for Park District residents and visitors alike. Changes implemented in the Parks Department included shifting some routine maintenance work to contractors, creating more long-term positions, redesigning landscape beds with self-sustaining perennials, and using newer technologies to help streamline work. 3. Initiate the District’s new 3-year Strategic Plan. The District launched its new, three-year Strategic Plan that was created in late 2022 with the input of board, staff and community stakeholders. This document highlights short- term and long-term strategic goals for the District for 2023-2025. 4. Develop the District’s new Master Plan. A new organizational Master Plan, was approved by the Park Board in August 2023. The Plan takes into consideration the 2022 Community Interest and Opinion Survey findings and 2023-2025 Strategic Plan goals and objectives, public input, community demographics, past Master Plans, and other District planning documents as well as research on parks and recreation trends.
5. Reopen Springbrook Golf Course following major renovations. Springbrook Golf Course reopened in June 2023 following significant renovations that included the rebuilding of tees and bunkers, reconstructing green surrounds and ponds relative to specific holes, and adding new bridges and a stone wall, as well as installing a new drainage system. The project improved playability and the overall experience for golfers. 6. Collaborate with the City of Naperville on the development of a new Riverwalk/Carillon agreement. The Park District worked with the City of Naperville to establish an updated agreement for the Naperville Riverwalk and Millennium Carillon properties to assist in effectively managing and maintaining these key focal points for the benefit of the community. The updated agreement was approved by the Park Board in July and by the Naperville City Council in August. 7. Rebuild the Park District’s Volunteer Program. The District collaborated with key community organizations to strengthen and enhance its volunteer program with the goal to encourage large, community-connected groups to assist with substantial Districtwide volunteer projects. As a result of additional outreach and working with area organizations to promote Naperville Park District volunteer opportunities, the District saw an 83% increase in the number of volunteer groups in 2023.
The Park District began 2023 by launching its 2023-2025 Strategic Plan, which provides a roadmap for board and staff to help ensure that the District is functioning in the best interests of the community and its recreation needs. One of the goals listed in the Strategic Plan for 2023 was to approve an update to the District’s Master Plan. The Board of Commissioners approved the updated Master Plan in August 2023, providing further guidance for the 2024 Budget and future capital projects. The District’s major accomplishments in 2023 are as follows: 2023 DISTRICT GOALS 1. Invest in attracting and retaining staff across the organization to reduce the number of vacant positions. The District evaluated benefit trends, reviewed salary ranges, assessed ongoing minimum wage impacts and promoted employee development and growth opportunities to attract and retain talented staff. The Marketing and Human Resources Departments continued to collaborate in promoting both part-time and full-time positions. The number of vacancies was reduced overall, with some significant needs remaining in the areas of custodial and park maintenance.
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KEY 2023 CAPITAL PROJECT HIGHLIGHTS The District renovated the playgrounds at Gartner Park, Hobson Grove, Timber Creek Park, and Wil-O-Way Commons. The brand-new Naper Commons Park debuted with a playground, basketball court, walkways, plaza, hill, lawn seating area and open space. Additionally, Springbrook Golf Course completed extensive renovation work and reopened the course for play in June. The new Rothermel Family Pickleball Courts opened at Frontier Sports Complex in June, and in late summer, work began on the Rothermel Family Skate Facility at Centennial Park. AWARDS, ACCOLADES AND RECOGNITION The District was honored to receive the following acknowledgements in 2023: • Naperville Park District Police became the first Illinois park police to achieve state accreditation through the Illinois Law Enforcement Accreditation Program (ILEAP). • The Park District’s quarterly digital Program Guide won first place in the “Brochure Series- Virtual” category of the IPRA Agency Showcase competition. • Commissioners Mary Gibson and Leslie Ruffing received the Distinctive Board Member Award from IAPD for their achievement in the Board Member Development Program. • Fort Hill won “Best Family Fitness Center” in DuPage County in Glancer Magazine’s 2023 Readers Choice Awards. • Naperville Park District was the first Illinois park district to be recognized as a member of the B20 Club for its green fleet.
2024 GOALS The Naperville Park District board and staff agree on the following 2024 goals to be completed by the year’s end: 1. Complete an assessment of indoor space needs, considering uses, possibilities, and interest of the community to support financially; develop and adopt a plan based on need and support for further indoor amenities . The District will conduct an assessment of indoor recreation space needs, and develop a plan based on need and support for further indoor amenities. The Indoor Recreation Space Needs Assessment will guide the District in meeting the identified needs of the community and assist the Park Board of Commissioners and staff with planning the direction of the District’s current and future indoor recreation spaces. 2. Invest in attracting and retaining staff across the organization to meet required staffing levels to support operations. The District will continue to evaluate benefit trends, review salary ranges, assess ongoing minimum wage impacts and promote employee development and growth opportunities to attract and retain talented staff. 3. Work with community and regional partners to promote a career path for future parks and recreation industry candidates. The District will collaborate with community schools, higher education institutions, and other regional partners to promote the vast career opportunities available in the parks and recreation industry, and specifically at the Naperville Park District.
• The Paddleboat Quarry was selected as the “Best Park District Facility” in DuPage County in Glancer Magazine’s 2023 Readers Choice Awards. • Naperville Park District received the Excellence in Wellness Award from Marquee Health. • Naperville Park District was awarded the GFOA Certificate of Excellence for its Annual Comprehensive Financial Report. • Kim Monti, the District’s Wellness Manager at the Fort Hill Activity Center, was selected by Glancer Magazine for their “8 Balanced Women to Know” cover story. • The Naperville Park District Softball Program was featured in Parks and Recreation Business Magazine. Sue Omanson, Brock Atwell and Gerry Healey developed the article, which highlights Naperville’s softball programs and how the sport can be played and enjoyed for a lifetime. • The Naperville Park District was featured in Illinois Parks & Recreation Magazine. Sue Omanson developed the article, which highlights a number of the District’s environmental and green initiatives. 2024 BUDGET The District’s 2024 budget is made up of several different funds and each plays an essential role to successfully deliver programs and services to our residents. The total proposed budget for 2024 is $51.5 million, which includes $14.45 million in total capital projects.
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2024 CAPITAL PROJECTS In addition to the goals that the District is set to accomplish, the following are key capital improvements that will take place in 2024: • Playground Renovations Arbor Way Arrowhead Park Central Park Frontier Sports Complex (central playground) Oakridge Parkway South Pointe Park Spring-Field Park Winding Creek Park • Ron Ory Community Garden Plots Site Improvements • Naperbrook Golf Course Irrigation System Renovation • Marie Todd Practice Facility at Naperbrook Golf Course Improvement • Knoch Knolls Park Frank J. Rus Pavilion Installation CONCLUSION In 2024, the Naperville Park District will continue to take care of its beautiful parks, open space, and unique facilities, while keeping abreast of changing trends and needs of the community. Our commitment to excellence requires a continued focus on planning, collaboration, and innovation to meet current challenges. Ultimately, our intention is to provide good value for our residents while offering diverse recreation opportunities that address a wide range of ages and interests, all with the goal of sustaining a healthy community now and far into the future.
4. Leverage innovation with regard to overall maintenance practices and District operations to help overcome staffing and workload challenges while meeting organizational standards. Staff will further refine operational practices and identify opportunities to increase efficiencies, implement new operational practices, enhance performance and improve quality. 5. Execute the goals and objectives of the Strategic Plan and Master Plan. A 3-year Strategic Plan and new organizational Master Plan were launched in 2023. The Strategic Plan expresses the organization’s future vision, purpose and priorities, and the Master Plan guides the District into the future by directing growth and change to be consistent with the overall vision and mission, and in alignment with established goals and priorities. The District will work to achieve the Strategic Goals and Districtwide Guides identified within each respective plan. 6. Implement a new Human Resources/Payroll system. The District will evaluate opportunities to improve and increase efficiencies with the software used for employee onboarding, the tracking and retention of employee documentation, and employee compensation. 7. Complete Decennial Committee meetings and submit the Local Government Efficiency report. In June 2022, Governor Pritzker signed the Decennial Committee on Local Government Efficiency Act into law. The law requires certain Illinois public bodies, including park districts, to convene a committee to study and report on local government efficiency. The committee, which was formed by Naperville
Park District Board Resolution on May 11, 2023, is required to meet at least three times and provide a written report to the administrative office of DuPage and Will Counties no later than eighteen months after the committee’s formation. The duties of the committee include, but are not limited to, a study of the Park District’s governing statutes, ordinances, rules, procedures, shared services, intergovernmental agreements and interrelationships with other governmental units and the State of Illinois, and the collection of data, research, and analysis as necessary to prepare a written report that includes recommendations with respect to increased accountability and efficiency. 8. Implement a body-worn camera program within the Park Police Department. In January 2021, Governor Pritzker signed the Illinois Safety, Accountability, Fairness and Equity-Today (SAFE-T) Act into law. Included in the legislation is the mandatory implementation of a body-worn camera program for all law enforcement agencies. Per the requirements, the Naperville Park District Park Police must implement the use of body-worn cameras no later than January 1, 2025. 9. Celebrate the 10th Anniversary of the Knoch Knolls Nature Center and the 50th Anniversary of Springbrook Golf Course. In 2024 the Knoch Knolls Nature Center will celebrate its 10th Anniversary since opening in 2014, and Springbrook Golf Course will celebrate its 50th Anniversary since opening in 1974. The District will celebrate each of these milestones with the community through the design and promotion of anniversary logos and special programs and events at each facility.
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INTRODUCTION With a population of nearly 150,000, Naperville is the fourth largest city in Illinois behind Chicago, Aurora, and Rockford. Naperville is a community that enjoys economic prosperity, outstanding educational opportunities, and high-caliber cultural events. The Naperville Park District was established in 1966 when the population was approximately 18,000. Over time, the Park District has assumed responsibility for more than 2,400 acres of land with 138 parks of varying types and offering a variety of amenities. The District provides a wide range of recreation opportunities annually, with over 7,500 classes, teams, events, and performances, resulting in approximately 57,000 registrants in recent years. Corporate partnerships with area businesses as well as grants and donations have helped to fund District initiatives and expand recreation experiences year after year. These funding sources are in addition to resident tax dollars and program fees. The mission of the Naperville Park District is to provide recreation and park experiences that promote healthy lives, healthy minds, and a healthy community. In addition, it is the Park District’s vision to be a national leader in parks and recreation providing and promoting high quality experiences and facilities at a great value to our community. The Naperville Park District continues to manage and develop its land and program offerings to continue to serve the diverse recreational needs of a still growing and dynamic community. The Park District is proud of its variety of services and unique traditions that it provides to its residents and beyond.
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READERS’ GUIDE AND BUDGET OVERVIEW This budget document is intended to provide readers with concise and useful information about the Naperville Park District’s annual operating and capital budgets. As readers of budget documents reflect a wide spectrum of backgrounds and interests, the formatting of the budget information contained herein is not presented in the same manner that is required in an annual financial report. This difference recognizes the broader and frequently less technical audience served by a document such as this. This document is divided into the following sections: • Readers’ Guide and Budget Overview • Financial Overview and Analysis - Consolidated Budget - Consolidated Operating Budget - General Fund Budget - Recreation Fund Budget - Recreation Program Analysis - Golf Fund Budget - Capital Fund Budget - Other Funds • Budget Summaries – Fund Level • Budget Summaries – Department Level The next section provides useful information relative to the District’s fund structure and operations, and the District’s budget process.
DEFINITION OF FUNDS In government, accounting core activities or functions are accounted for in different types of funds. The following section defines the different types of funds and the District functions that are included in each. Governmental Fund Types All of the District’s functions are accounted for in the Governmental Fund types. These types of funds measure changes in financial position rather than net income or net revenue. The following are the District’s Governmental Fund Types: 1. General Fund The General Fund is used to account for all financial transactions and resources except those required to be accounted for in another fund. Revenues are derived primarily from property taxes. A portion of the fund’s revenues is transferred to the Recreation Fund to help finance the park maintenance operations. 2. Special Revenue Funds Special Revenue Funds are used to account for the tax proceeds that are legally restricted to expenditures for specific purposes. Special Revenue Funds are used to account for Recreation (recreation programs and park maintenance), Golf Operations, Social Security, Illinois Municipal Retirement Fund (IMRF), Audit, Liability, and Special Recreation. 3. Debt Service Fund The Debt Service Fund is used to account for payments of principal and interest for the District’s general long-term debt. The District does service additional debt from the General Fund tax rate, which is not included in the debt service tax extension.
4. Capital Projects Fund Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities. The District’s Capital Fund includes a variety of funding sources and accounts for all capital improvements throughout the system. The District’s Cash-in-Lieu of Land Fund is used to account for revenues from developers contributing cash-in-lieu of a land donation and the related expenditures for park land acquisition and development.
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BUDGET PROCESS The basis for creating the budget includes organizational and departmental initiatives developed within the District’s 3-Year Strategic Plan and from initiatives developed within the District’s Master Plan. The capital budget plays an integral role in the budget planning process, as most capital projects add additional costs to the operating budget. The District prepares its budget on a monthly basis, and the benefits achieved from doing so are numerous. Budgeting monthly improves the ability of managers to monitor their financial performance throughout the year. From an administrative standpoint, the monthly budget format provides useful cash flow information that helps the District maximize its investment earnings. This year’s budget process began in July and extended into late October. This allows managers to review a full 8-9 months of financial information before finalizing year-end estimates and drafting next year’s budget submission. Having the chance to review more months of financial activity eases the estimation of year-end projections, while providing a more accurate budget submission. Budget directives for 2024 began with a continued emphasis on staffing and operating innovations that will enable the District to deliver its programs and services in line with the community’s expectations and needs. This continues to be important with the nationwide staffing challenges and inflationary pressures the District is facing. Departmental budget requests are based on specific needs, but ensuring flexibility within operations is just as important to address unforeseen challenges in an ever- changing environment.
Prior to the adoption of the Budget and Appropriation ordinance, the Park Board will meet to discuss the 2024 proposed budget. Additionally, the budget will be available for public inspection 30 days prior to approval. A copy of the 2024 proposed budget will be available at the Fort Hill Activity Center (20 Fort Hill Dr) and on the District’s website (www.napervilleparks.org) on November 3, 2023. The ordinance must be adopted before the end of the first quarter in 2024 and filed with DuPage and Will counties within 30 days of adoption. State law prohibits further appropriation at any time within the same fiscal year. The Park Board has the authority after the first six months of the fiscal year to make any transfers between various items in any fund in the appropriation ordinance with a two-thirds vote. Transfers cannot exceed 10% in the aggregate of the total appropriated for the fund or item that is having funds reallocated.
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2024 GENERAL FUND.................................28 OPERATING BUDGET.......................................................28 REVENUES......................................................................... 29 Property Taxes.....................................................................29 Replacement Taxes.............................................................29 Interest Income....................................................................29 Rental Income.......................................................................29 Alternative Revenue...........................................................29 Miscellaneous Income.......................................................29 OPERATING EXPENDITURES.........................................30 Wages & Benefits................................................................30 Supplies.................................................................................. 31 Contractual Services...........................................................31 Utilities..................................................................................... 31 Capital Projects.....................................................................31 Miscellaneous. ...................................................................... 31 Transfers................................................................................. 31 DEPARTMENTAL PROFILES.............................................31 Executive Director...............................................................32 Finance....................................................................................33 Information Technology.....................................................34 Human Resources...............................................................35 Planning & Development..................................................36 Park Police.............................................................................37 Park Board.............................................................................38 Trades..................................................................................... 39 Fleet........................................................................................ 40 Allocations.............................................................................. 41
2024 RECREATION FUND.....................42-70 OVERVIEW. ........................................................................ 42 ANALYSIS............................................................................ 43 REVENUES......................................................................... 43 Property Tax Revenue........................................................44 Replacement Taxes.............................................................44 Interest Income....................................................................44 Charges For Services.........................................................44 Sales....................................................................................... 44 Rental Income.......................................................................44 Alternative Revenue...........................................................44 Miscellaneous Income.......................................................44 Transfer From The General Fund....................................44 EXPENDITURES................................................................. 45 Wages & Benefits................................................................46 Supplies................................................................................. 46 Contractual Services..........................................................46 Utilities.................................................................................... 46 Capital Projects....................................................................46 DEPARTMENTAL AND PROGRAM PROFILES.............47 Parks Divisions.....................................................................48 Marketing............................................................................... 50 Recreation Administration.................................................52 Recreation Programs..........................................................53 Recreation Programs..........................................................55 Paddleboats, Kayaks And Paddleboard Rentals.........56 Sportsman’s Park..................................................................57 Garden Plots.........................................................................58 Knoch Knolls Nature Center.............................................59 Fort Hill Activity Center.......................................................61 Customer Service................................................................62 Custodial................................................................................ 63 Centennial Beach................................................................64 Centennial Grill....................................................................66 Millennium Carillon..............................................................67 Facility Rentals.....................................................................68 Sponsorships........................................................................ 69 Allocations............................................................................. 70
GLOSSARY..................................................... 14 ORGANIZATIONAL CHART..........................15 2024 CONSOLIDATED...........................16-26 OVERVIEW & ANALYSIS...................................................16 REVENUE............................................................................. 18 Property Tax Revenue.........................................................19 Background............................................................................ 19 Tax Rate Trend.....................................................................20 Replacement Taxes..............................................................21 Interest Income.....................................................................21 Charges For Services..........................................................21 Sales........................................................................................ 21 Rental Income........................................................................21 Alternative Revenue............................................................21 Miscellaneous. ...................................................................... 21 Other Financing Sources...................................................21 2024 CONSOLIDATED EXPENDITURES......................22 Wages & Benefits................................................................23 Supplies................................................................................. 23 Contractual Services..........................................................23 Utilities.................................................................................... 23 Capital Projects....................................................................23 Miscellaneous. ..................................................................... 23 Debt Service.........................................................................23 Transfers................................................................................ 23 FUND BALANCE................................................................24 OVERVIEW & ANALYSIS..................................................26 NAPERVILLE PARK DISTRICT 2024 BUDGET TABLE OF CONTENTS
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2024 GOLF SERVICES............................71-80 OVERVIEW AND ANALYSIS.............................................71 Trends......................................................................................73 REVENUE............................................................................ 74 Investment Income..............................................................75 Charges For Services..........................................................75 Sales........................................................................................75 Rental Income........................................................................75 Alternative Revenue............................................................75 Miscellaneous Revenue......................................................75 EXPENDITURES................................................................. 76 Wages And Benefits............................................................77 Supplies.................................................................................. 77 Contractual Services...........................................................77 Utilities..................................................................................... 77 Capital Projects.....................................................................77 Transfers................................................................................. 77 SUMMARY BY COURSE...................................................78 2024 Golf Services..............................................................78 SPRINGBROOK.................................................................. 79 NAPERBROOK................................................................... 80 2024 CAPITAL FUND..............................81-91 Property Taxes.....................................................................82 Interest Income....................................................................82 Alternative Revenue...........................................................82 Miscellaneous. ..................................................................... 82 Other Financing Sources..................................................82 Transfers................................................................................ 82 2024 Capital Budget..........................................................82 Project Selection.................................................................83 2024 Project Highlights.....................................................84 2024 CAPITAL PROJECTS OVERVIEW.........................85 A Capital Projects $3,990,000........................................85 B Capital Projects - $3,110,000.........................................87 Districtwide Projects...........................................................88 Annual Building Capital Projects.....................................88 Asset Maintenance Projects.............................................89 Vehicle And Equipment.....................................................90 Information Technology Projects.....................................90 Golf Capital Projects............................................................91 Districtwide Capital Improvements and Projects.........91
BUDGET FUND SUMMARIES..............92-102 General Fund........................................................................92 Recreation Fund..................................................................93 Golf Services.........................................................................94 Capital Fund..........................................................................95 FICA........................................................................................ 96 IMRF.........................................................................................97 Debt Service.........................................................................98 Audit........................................................................................ 99 Insurance (PDRMA)............................................................100 WDSRA...................................................................................101 Cash-In-Lieu.........................................................................102 BUDGET FUND DETAILS...................103-188 General Fund...............................................................103-105 Executive Director..............................................................106 Finance.................................................................................. 107 Information Technology....................................................108 Human Resources..............................................................109 Planning.................................................................................110 Park Police......................................................................111-112 Park Board.............................................................................113 Trades.............................................................................. 114-115 Fleet........................................................................................ 116 Allocations...................................................................... 117-118 Recreation Fund - All Departments........................119-122 Parks Administration..........................................................123 Central Division...........................................................124-125 South Division.............................................................126-127 North Division..............................................................128-129 Riverwalk Division.......................................................130-131 Marketing...................................................................... 132-133 Recreation Programs Administration....................134-135 Recreation Programs Youth Sports................................136 Recreation Programs Adult Sports................................137 Recreation Programs Camps..........................................138 Recreation Programs Fitness..........................................139 Recreation Programs Art Services.................................140 Recreation Programs Early Childhood...........................141 Recreation Programs Youth Teen...................................142 Recreation Programs Trips...............................................143 Recreation Programs Special Events............................144
Recreation Programs Active Adults...............................145 Paddleboats................................................................. 146-147 Sportsman’s Park................................................................148 Garden Plots........................................................................149 Knoch Knolls Nature Center.....................................150-151 Fort Hill Activity Center.............................................152-153 Customer Service...............................................................154 Custodial...............................................................................155 Centennial Beach.......................................................156-158 Centennial Grill...........................................................159-160 Carillon........................................................................... 161-162 Facility Rentals....................................................................163 Sponsorships....................................................................... 164 Recreation Allocations..............................................165-166 Golf Services - All Departments.............................167-170 Springbrook Administration.......................................171-172 Springbrook Maintenance........................................173-174 Springbrook Proshop................................................175-176 Springbrook Concessions.........................................177-178 Springbrook Merchandise...............................................179 Naperbrook Administration......................................180-181 Naperbrook Maintenance........................................182-183 Naperbrook Proshop.................................................184-185 Naperbrook Concessions........................................186-187 Naperbrook Merchandise................................................188
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ACA Affordable Health Care Act effective January 1, 2015. APPROPRIATION A legal authorization granted by the District to make expenditures and incur obligations for specific purposes. BOND RATING An assessment of the likelihood that a bond issuer will pay the interest on its debt on time. Bond ratings are assigned by independent agencies, such as Moody’s Investors Service. Ratings range from Aaa (highest) to C (in default). The District maintains an Aaa rating. BALANCED BUDGET Current revenues equal current expenditures. BUDGET DOCUMENT Instrument used by the budget-making authority to present a comprehensive financial plan of operations to the Park Board of Commissioners. CAPRA Commission for Accreditation of Parks and Recreation Agencies ANNUAL COMPREHENSIVE FINANCIAL REPORT A governmental unit’s official annual report prepared and published as a matter of public record, according to governmental accounting standards. EQUALIZED ASSESSED VALUATION (EAV) A value that is established for real or personal property for use as a basis for levying property taxes. FISCAL YEAR (FY) The time period designating the beginning and ending period for recording financial transactions. The District’s fiscal year is January 1st-December 31st.
FUND An accounting entity with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance, revenues and expenditures. GENERAL OBLIGATION BONDS Bonds that finance public projects such land purchases and park improvements. The repayment of these bonds is made from property taxes, and they are backed by the full faith and credit of the issuing government. GFOA Government Finance Officers Association. GRANT A contribution by a government or other organization to support a particular function. Typically, these contributions are made to local governments from the state and federal governments. IEPA Illinois Environmental Protection Agency IMRF Illinois Municipal Retirement Fund is a pension plan for employees of member organizations within the State of Illinois. INTERFUND TRANSFER Amounts transferred from one fund to another. LONG-TERM DEBT Debt with a maturity of more than one year after the date of issuance. PARK BOARD Seven (7) Commissioners, elected by the public, collectively act as the legislative and policy- making body of the District.
NAPERVILLE PARK DISTRICT 2024 BUDGET GLOSSARY
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NAPERVILLE PARK DISTRICT ORGANIZATIONAL CHART
COMMUNITY
BOARD OF COMMISSIONERS
EXECUTIVE DIRECTOR Brad Wilson
MARKETING & COMMUNICATIONS Sameera Luthman, Director
RECREATION & FACILITIES Andrea Coates, Director
HUMAN RESOURCES Katie Sepe, Director
SYSTEMS ADMINISTRATION DESKTOP & INFRASTRUCTURE SUPPORT INFORMATION TECHNOLOGY Steven Mertes, Director
PARKS Tim Quigley, Director
PLANNING Eric Shutes, Director
FINANCE Sue Stanish, Director
POLICE Steve Schindbeck, Chief
GOLF Kevin Carlson, Director
PUBLIC RELATIONS
PROGRAMMING
PARKS
PLANNING PROJECT MANAGEMENT
ACCOUNTING
BENEFITS
PRINT MEDIA
FACILITIES CUSTOMER SERVICE VOLUNTEERS
FLEET
PAYROLL ACCOUNTS PAYABLE
SAFETY
DIGITAL MEDIA SPONSORSHIPS/ ADVERTISING
TRADES
RECRUITING
CUSTODIAL
BOARD SUPPORT
LEADERSHIP TEAM
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2024 CONSOLIDATED OVERVIEW & ANALYSIS The following chart summarizes all funds included in the 2024 budget for the Naperville Park District:
CONSOLIDATED BUDGET
DEBT SERVICE
SPECIAL RECREATION CASH-IN-LIEU
BUDGET 2024
GENERAL RECREATION GOLF
FICA
IMRF
AUDIT
LIABILITY CAPITAL
REVENUE Property Taxes
$7,111,705 $4,000,000
$0 $1,280,000 $2,643,132 $810,000
$23,000 $850,000 $7,738,295 $2,490,000
$0 $26,946,132
Replacement Taxes Investment Income Charges for Services
444,100 166,300
106,600
550,700 1,243,200 13,799,070 1,580,361 753,460 565,550 2,573,790
190,900 40,800 10,157,765 3,641,305 489,885 1,090,476 632,160 112,300
17,600
54,900
11,100
300
14,800
568,600
177,900
Sales
Rental Income
9,000 8,000 190,411
Alternative Revenue
187,850
19,700 188,771
350,000
Miscellaneous
1,087,072
1,536 1,106,000
Other Financing Sources
50,000
50,000
Total Revenue
7,929,516 16,852,232 5,093,352
1,297,600 2,698,032 821,100
23,300 866,336 9,812,895 2,490,000
177,900 48,062,263
EXPENSES Wages & Benefits
4,501,379 650,625 1,087,235
12,111,866 2,208,820 1,320,043 541,506 3,764,196 970,126 971,468 108,887
1,218,000
724,000
427,816
21,191,881 2,521,174 8,129,753 1,184,629 15,105,910
Supplies
9,000
Contractual Services
1,272
21,960 396,900
318
1,887,746
Utilities
104,274
Capital Projects Miscellaneous
9,950
42,106
1,600
14,450,000
602,254
30,000
30,000
Debt Service
2,777,319 2,778,591 (80,559)
562,350
3,339,669
Total Expenditures
6,383,463 18,209,679 3,830,939
1,218,000
724,000
21,960
833,716 15,012,668 2,490,000
0 51,503,016
Surplus/(Deficit) Before Transfers
1,546,053
(1,357,447)
1,262,413
79,600
97,100
1,340
32,620 (5,199,773)
0
177,900 (3,440,753)
Total Transfers Surplus/(Deficit)
(1,546,053)
1,357,447 (1,262,413)
0
111,544
0
0
0 1,339,475
0
0
0
$0
$0
$0
$79,600
$30,985 $97,100
$1,340 $32,620 ($3,860,298)
$0
$177,900 ($3,440,753)
2024 BUDGET 16
napervilleparks.org
The 2024 consolidated budget captures all budgeted expenditures for all funds of the District including capital projects and debt service at $51.5 million. The $3.4 million consolidated deficit noted above is based on a planned draw-down of funds for capital improvements throughout the District. It is common for the District to draw down funds for capital improvements in a given year. The other smaller funds (FICA, Debt Service, IMRF, and Audit) are projected to have small surpluses. The three main operating funds (General, Golf, and Recreation), all are balanced to break even while maintaining reserves in compliance with the District’s Fund Balance Policy. As noted above, for capital improvements, the use of existing resources (funds on hand) in combination with new revenue sources, provides a diverse funding base and allows for improvements and unforeseen events. The District’s policy of allocating surplus operating funds for capital improvements has contributed to the diverse funding base and shoring up of the amount available for capital investment in the community. The 2024 Capital Fund Overview found later in this document will provide details on the projects the District will undertake in the upcoming year. In summary, the District anticipates entering 2024 in a positive financial condition with a balanced operating budget and a long-term outlook of continued fiscal strength and sustainability.
2024 BUDGET 17
napervilleparks.org
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