2026 FISCAL YEAR BUDGET
NAPERVILLEPARKS.ORG
Dear Friends of the Naperville Park District:
Since becoming an independent municipal agency approximately 60 years ago, the Naperville Park District has consistently demonstrated its commitment to providing residents with exceptional parks, facilities, and programs. As Naperville continues to grow and evolve, the District remains deeply engaged with residents to understand and respond to their needs and interests—ensuring recreation opportunities for kids and adults of all ages remain relevant, inclusive, and high-quality. Throughout 2024, a key focus for the District was the development of the Indoor Recreation Space Needs Assessment (IRSNA). This extensive study provided an in-depth analysis of the District’s indoor recreation space, highlighting growing limitations due to expanding waitlists and the inability to accommodate demand for certain programs. As a next step, in early 2025, the District began exploring the possibility
of a referendum to expand indoor recreation space and address additional park and facility improvements across the community. The process officially began in late September with the launch of public engagement to introduce proposed projects and gather feedback from residents on a potential referendum. If the District proceeds, a referendum question would appear as early as the March 2026 ballot. It is noteworthy that the last voter-approved funding measure for the Naperville Park District was in December 1966 when residents voted to form the Park District. The results of the IRSNA identified several areas for future consideration, including the potential addition of indoor recreation space in south Naperville and expanded support for the city’s growing senior population, many of whom are choosing to age in place. To address these needs, while managing rising costs for capital projects and services, the District is exploring a
potential referendum to fund site improvements, including a new community activity center at Frontier Sports Complex and other community- wide enhancements. These recommendations are grounded in resident feedback collected over the years and designed to responsibly meet Naperville’s current and future recreation needs. At the same time, the District remains firmly committed to “taking care of what we have,” a principle that continues to guide annual capital planning and operational priorities. This focus on stewardship and efficiency—illustrated through ongoing maintenance efforts, infrastructure reinvestment, and the integration of new technologies such as autonomous mowers at Springbrook and Naperbrook Golf Courses— ensures that existing assets remain in top condition for generations to come.
2026 BUDGET 3
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As Naperville’s population continues to grow and change, the District is challenged to meet increasing demand for recreation in an affordable, sustainable way. A community survey to be launched in late 2025 will gather resident input on the proposed projects and potential referendum and help inform the Park Board’s decision on next steps. Looking beyond the referendum, 2025 was also a year of accomplishment and progress. Many initiatives focused on strategic operations, partnerships, and community connection, all of which directly benefit residents and reinforce the District’s long-standing mission to promote healthy lives, minds, and community. In addition to planning for the future, the District continued to connect with its community through a variety of projects and partnerships. Two new parks—Polo Club Park (#139) and Fairlane Farms Park (#140) —were officially added to the new Naperville Polo Club subdivision located in the southwest area of the city, offering residents a fun, new playground and multi-purpose fields that encourage recreation and foster neighborhood connections. Also in 2025, several neighborhood playgrounds were officially opened to the public following renovations, including Arbor Way, Meadow Glens, Rose Hill Farms Park, Spring-Field Park, White Eagle Park, and Willowgate Square. Funding for several of these projects was supported by Department of Commerce and Economic Opportunity (DCEO) grants championed by Illinois State Representatives Janet Yang Rohr and Anne Stava, whose advocacy underscores the importance of accessible recreation. As part of these renovations, surrounding residents were invited to provide input through questionnaires,
giving them a direct voice in shaping their neighborhood parks. While the Park District is an independently governed body and separate from the City of Naperville, community partnerships play a vital role in enhancing operations and expanding opportunities for residents. At the Rothermel Family Skate Facility, located just west of Centennial Beach, four vibrant murals were added through a partnership with Max’s Mission, a local nonprofit advocating for mental health awareness in memory of local youth skater Max Wijangco. The project was funded by several partners, including Max’s Mission, the City of Naperville’s SECA Grant Fund and others. In November, the District helped host the 2025 Naperville Healing Field of Honor, in collaboration with Operation Support Our Troops–America, Naperville Responds for Veterans, and other partners and volunteers. The large display of American flags across Rotary Hill honored veterans, active service members, and their families, thereby demonstrating how community collaboration strengthens our shared sense of purpose. Lastly, also during November, the District finalized its reaccreditation submission for the Commission for Accreditation of Park and Recreation Agencies (CAPRA) through the National Recreation and Park Association (NRPA), which ensures that best-in-class operational practices across the agency are in place. Throughout 2025, the District also continued to build support and trust through encouraging community engagement, including increased staff participation in local events – led by its new Inclusivity and Engagement Team – several open house events to share information regarding the proposed referendum, and marching in Naperville
parades with the newly formed Park District Parade Crew, comprised of the Park Board of Commissioners, staff, and family members. These visible, positive connections keep residents informed and reinforce the transparency, accessibility, and spirit that are hallmarks of the organization. Looking ahead, the 2026 budget and goals build on the progress and partnerships of 2025, reflecting a continued focus on efficiency, trust, and responsiveness. The District remains in a positive financial position while preparing for potential new investments that address community needs, particularly additional indoor recreation space to help reduce program waitlists. Despite uncertainties in the economic landscape, the District remains steadfast in its commitment to responsible stewardship, continuous improvement, partnerships with local organizations and transparent engagement with the community it serves.
2026 BUDGET 4
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■ 2025 DISTRICT ACCOMPLISHMENTS
■ 2025 DISTRICT GOALS 1. Implement recommendations from the Indoor Recreation Space Needs Assessment. Staff and Board reviewed information gathered and resident input received through the Indoor Recreation Space Needs Assessment (IRSNA) completed in 2024 and began implementing recommendations from the study to support community needs for additional indoor recreation space. 2. Update the District’s Strategic Plan. Staff and Board collaborated to update the District’s Strategic Plan, adding new goals and closing out accomplished goals as the District completed the final year of the 2023-2025 plan. 3. Update the District’s ADA Transition Plan. The District reviewed and made updates to its ADA Transition Plan as part of a regular evaluation process to ensure that accessibility barriers are being addressed across the organization. 4. Accomplish Inclusivity and Engagement Team District-wide initiatives. A staff-led Inclusivity and Engagement Team developed and executed various goals that increase the organization’s visibility and outreach while enhancing the District’s brand as a welcoming presence in the community.
5. Continue to invest in attracting and retaining staff across the organization. While the District continued to evaluate recruitment and retention trends, staff’s assessment of the broadening scope of the workforce beyond wages, benefits, and training – including a greater investment of time overall – was addressed to maximize efficiencies and emphasize continued success in staffing initiatives. 6. Develop a plan to address outdoor District- wide signage. District staff performed an overall assessment of current signage and developed a plan and standards to address consolidating outdoor rules and information signage. This was the first phase in a multi-year initiative to eventually create and install new signage District-wide. 7. Assist with hosting the 2025 Naperville Healing Field of Honor at Rotary Hill. The Park District provided logistical assistance including site preparation and installation of a large display of American Flags and hosted this locally renowned event at Rotary Hill around Veterans Day. 8. Complete agency preparations for CAPRA reaccreditation in 2026. The District began evaluating its processes and documentation organization-wide to prepare for the CAPRA reaccreditation process that will take place in 2026.
Implementing the findings of the Indoor Recreation Space Needs Assessment (IRSNA) was one of the District’s larger undertakings of 2025, which led to the initiation of a public engagement process for a potential referendum. Additionally, board and staff collaborated on the development of the 2026-2028 Strategic Plan, and the District also updated the ADA Transition Plan to ensure current accessibility aspects were being addressed. Staff initiated a multi-year initiative for evaluating all outdoor signage across the District and updating it using new standards for content and placement. The District’s major accomplishments in 2025 are as follows:
2026 BUDGET 5
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■ KEY 2025 CAPITAL PROJECT HIGHLIGHTS
■ 2026 BUDGET The District’s 2026 budget is made up of several different funds, each of which plays an essential role in the successful delivery of programs and services to our residents. The total proposed budget for 2026 is $55.2 million; this includes $13,950,000 million in total capital projects. ■ 2026 DISTRICT GOALS The Naperville Park District board and staff agree on the following 2026 goals to be completed by the year’s end: 1. Engage the community through an informational initiative related to a potential referendum. The District will lead an informational initiative to ensure residents are educated, involved, and able to provide meaningful input on a potential referendum. 2. Implement and execute the goals of the 2026– 2028 Strategic Plan. Staff and Board will begin implementing the District’s new Strategic Plan, aligning resources and priorities with defined goals to strengthen operations and enhance services for the community. 3. Achieve CAPRA reaccreditation. The District will complete the National Commission for Accreditation of Park and Recreation Agencies (CAPRA) reaccreditation process, reaffirming its commitment to meeting national standards of excellence in park and recreation management. 4. Achieve ILEAP reaccreditation. The District will pursue Illinois Law Enforcement Accreditation Program (ILEAP) reaccreditation, demonstrating continued dedication to professionalism, accountability, and state-wide best practices in law enforcement.
y Fort Hill Fitness Center was voted Best Family Fitness Facility in DuPage County for the seventh consecutive year by Glancer Magazine’s Reader’s Choice Awards. y The Naperville Riverwalk was recognized as Best Park District Facility in DuPage County by Glancer Magazine. y The District was selected by Marquee Health as a recipient of their annual Excellence in Wellness Award. The Excellence in Wellness Award celebrates companies with a best-in- class wellness program and a culture of health and well-being throughout the organization. y West Suburban Living Magazine recognized several Naperville Park District locations as some of the best in the western suburbs. The awards included: • Fort Hill Activity Center – 3rd place for Best Fitness Center/Health Club • Springbrook Golf Course – a favorite for Best Public Golf Course • Centennial Beach – selected as Best Area Water Park y The District successfully nominated Wintrust/ Naperville Bank & Trust for IAPD’s “Best Friend of Illinois Parks – Mid-Sized Business” award in the 2025 Best of the Best Awards.
The District renovated the playgrounds at Columbia Commons, Kroehler Park, Meadow Glens, Rose Hill Farms Park, West Greens, White Eagle Park, and Willowgate Square. The District’s 139th and 140th parks, Polo Club Park and Fairlane Farms Park, were also developed and opened to the public. Additionally, four murals were installed at Rothermel Family Skate Facility, and a special event celebrating the murals was held in early October at Centennial Park. Site improvements at the Ron Ory Community Garden Plots began in early September, which may extend into early 2026, depending on the weather. ■ AWARDS, ACCOLADES, AND RECOGNITION The District was honored to receive the following distinctions in 2025: y Park Board President Leslie Ruffing received the Master Board Member Award from IAPD. y Rothermel Family Skate Facility earned the Illinois Park and Recreation Association’s Outstanding Facility Award at the 2025 State Conference. y The District received the Certificate of Achievement for Excellence in Financial Reporting for its 2023 Annual Comprehensive Financial Report from the Government Finance Officers Association (GFOA).
2026 BUDGET 6
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5. Strengthen workforce recruitment and retention. The District will continue investing in strategies that attract, support, and retain talented staff, while continuing to reinforce a positive workplace culture. 6. Conduct an employee engagement survey. A survey of staff will be conducted to gather perspectives, measure engagement, and identify opportunities to improve workplace satisfaction across the organization. 7. Fully implement the Computerized Maintenance Management System (CMMS). The District will complete the rollout of the CMMS to increase efficiency, track assets more effectively, and improve preventative maintenance capabilities. 8. Continue to implement recommendations from the Indoor Recreation Space Needs Assessment (IRSNA). The District will continue advancing recommendations identified in the 2024 IRSNA to expand indoor recreation opportunities to better serve community needs. 9. Celebrate the Fort Hill Activity Center’s 10-year anniversary. The District will mark this milestone with special programming and events that highlight Fort Hill’s role and success in fostering community health, fitness, and recreation.
■ 2026 CAPITAL PROJECTS Beyond its main goals, the District also plans to complete the following key capital improvements in 2026: y Playground Renovations • Apache Park • Burr Oak • Fox Hill Greens • Knoch Park (synthetic turf play surfacing) • Queensbury Greens • Springhill Park • Wil-O-Way Park y Ron Ory Community Garden Plots Permeable Paver Parking Lot Installation & Site Improvements (2025/2026) Per the Site Master Plan developed in 2022 based on community input, the District began converting the main gravel parking lot to permeable paver surfacing in September 2025 to better meet the needs of patrons who enjoy activities and programs onsite and at Knoch Park, as well as
to improve site drainage and water quality. This project also includes the installation of raised garden beds. The project is slated to reach substantial completion in spring 2026. ■ CONCLUSION The cornerstone of the Naperville Park District is community. Every initiative, improvement, and plan begins with our commitment to serve residents and meet their evolving needs. Through open houses, surveys, focus groups, public meetings and ongoing communications, we continue to strengthen the foundation of trust and collaboration that has guided us for 60 years. As we enter 2026, we do so with gratitude for our residents’ ongoing support and with confidence in our direction. Together, we will build upon decades of success—continuing to provide high-quality parks, facilities, and programs that promote healthy lives, minds, and community for generations to come.
2026 BUDGET 7
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2026 BUDGET 8
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INTRODUCTION With a population of approximately 150,000 residents, Naperville is officially ranked as the third largest city in Illinois behind Chicago and Aurora. It 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 140 parks of varying types and offering a variety of amenities. The District provides a wide range of recreation opportunities annually, with over 8,000 classes, teams, events, and performances, resulting in over 63,000 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 District’s two primary revenue sources. 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 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.
2026 BUDGET 9
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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: y Readers’ Guide and Budget Overview y 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 y Budget Summaries – Fund Level y 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, FICA, 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.
2026 BUDGET 10
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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 included within the District’s Master Plan. The capital budget plays an integral role in the budget planning process, as most capital projects have additional costs included in 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 2026 began with a continued emphasis on staffing and planning for potential future indoor recreation needs designed to address the recreation needs and interests of residents and enable the District to deliver its programs and services in line with their expectations. While departmental budget requests are based on specific needs, ensuring flexibility within operations is equally as important in addressing 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 2026 proposed budget. Additionally, the budget will be available for public inspection 30 days prior to approval. A copy of the 2026 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, 2025. The ordinance must be adopted before the end of the first quarter in 2026 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 amount appropriated for the fund or item that is having funds reallocated.
2026 BUDGET 11
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GLOSSARY..................................................... 14 ORGANIZATIONAL CHART..........................15 2026 CONSOLIDATED.................................16 OVERVIEW & ANALYSIS...................................................16 2026 CONSOLIDATED REVENUES................................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 2026 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 Property Tax Revenue........................................................45 Interest Income....................................................................45 Charges For Services.........................................................45 Sales....................................................................................... 45 Rental Income.......................................................................45 Alternative Revenue...........................................................45 Miscellaneous Income.......................................................45 Transfer From The General Fund....................................45 EXPENDITURES................................................................. 46 Wages & Benefits................................................................46 Supplies..................................................................................47 Contractual Services...........................................................47 Utilities.....................................................................................47 Capital Projects.....................................................................47 DEPARTMENT AND PROGRAM PROFILES..................47 Parks Divisions.....................................................................48 Marketing............................................................................... 50 Recreation Administration.................................................52 Recreation Programs..........................................................53 Recreation Programs .........................................................55 Paddleboat Quarry 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...............................................................................71 Naperville Park District 2026 Budget TABLE OF CONTENTS 2026 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 DEPARTMENT PROFILES.................................................31 Executive Director...............................................................32 Finance....................................................................................33 Information Technology.....................................................34 Human Resources...............................................................35 Planning Department.........................................................36 Park Police.............................................................................37 Park Board.............................................................................38 Trades Division.....................................................................39 Fleet .......................................................................................40 Allocations............................................................................. 42 2026 RECREATION FUND...........................43 OVERVIEW. ........................................................................ 43 ANALYSIS............................................................................ 44 REVENUES......................................................................... 44
2026 BUDGET 12
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2026 GOLF SERVICES.................................72 OVERVIEW AND ANALYSIS............................................72 Trends .....................................................................................74 REVENUE............................................................................ 75 Investment Income..............................................................76 Charges for Services...........................................................76 Sales........................................................................................76 Rental Income........................................................................76 Alternative Revenue............................................................76 Miscellaneous Revenue......................................................77 EXPENDITURES..................................................................77 Wages & Benefits.................................................................78 Supplies..................................................................................78 Contractual Services...........................................................78 Utilities.....................................................................................78 Capital Projects.....................................................................78 Debt Service .........................................................................78 Other Funding ......................................................................78 SUMMARY BY COURSE...................................................79 2026 Golf Services..............................................................79 SPRINGBROOK.................................................................. 80 NAPERBROOK.................................................................... 81 2026 CAPITAL FUND.......................................................82 Property Taxes.....................................................................83 Interest Income....................................................................83 Alternative Revenue...........................................................83 Miscellaneous. ..................................................................... 83 Other Financing Sources..................................................83 Transfers................................................................................ 83 2026 Capital Budget..........................................................83 Project Selection.................................................................84 2026 Project Highlights.....................................................85 2026 CAPITAL PROJECTS OVERVIEW.........................86 A Capital Projects $2,550,000........................................86 B Capital Projects - $6,040,000.......................................87 Districtwide Projects...........................................................90 Annual Building Capital Projects)....................................90 Asset Maintenance Projects..............................................91 Information Technology Projects.....................................92
Vehicle And Equipment.....................................................93 Golf Capital Projects...........................................................94 Districtwide Capital Improvements And Projects.......95 BUDGET FUND SUMMARIES......................96 General Fund........................................................................96 Recreation Fund...................................................................97 Golf Services.........................................................................98 Capital Fund..........................................................................99 FICA.......................................................................................100 Debt Service.........................................................................101 IMRF.......................................................................................102 Audit.......................................................................................103 Insurance (PDRMA)............................................................104 WDSRA..................................................................................105 Cash-in-Lieu.........................................................................106 BUDGET FUND DETAILS...........................107 General Fund - All Departments.............................107-109 Executive Director...............................................................110 Finance............................................................................. 111-112 Information Technology.....................................................113 Human Resources...............................................................114 Planning................................................................................. 115 Police............................................................................... 116-117 Park Board.............................................................................118 Trades.............................................................................119-120 Fleet........................................................................................ 121 Allocations.................................................................... 122-123 Recreation Fund - All Departments.......................124-127 Parks Administration..........................................................128 Central Division...........................................................129-130 South Division..............................................................131-132 North Division..............................................................133-134 Riverwalk Division......................................................135-136 Marketing.......................................................................137-137 Recreation Programs Administration....................139-140 Recreation Programs Youth Sports.................................141 Recreation Programs Adult Sports................................142 Recreation Programs Camps..........................................143 Recreation Programs Fitness..........................................144 Recreation Programs Art Services.........................145-146
Recreation Programs Early Childhood..........................147 Recreation Programs Youth Teen...................................148 Recreation Programs Trips...............................................149 Recreation Programs Special Events............................150 Recreation Programs Active Adults................................151 Paddleboats................................................................. 152-153 Sportsman’s Park................................................................154 Garden Plots........................................................................155 Knoch Knolls Nature Center....................................156-157 Fort Hill Activity Center.............................................158-159 Customer Service...............................................................160 Custodial................................................................................ 161 Centennial Beach.......................................................162-164 Centennial Grill...........................................................165-166 Carillon.......................................................................... 167-168 Facility Rentals....................................................................169 Sponsorships....................................................................... 170 Recreation Allocations................................................171-172 Golf Services - All Departments..............................173-175 Springbrook Administration......................................176-177 Springbrook Maintenance........................................178-179 Springbrook Proshop.................................................180-181 Springbrook Concessions........................................182-183 Springbrook Merchandise...............................................184 Naperbrook Administration.....................................185-186 Naperbrook Maintenance........................................187-188 Naperbrook Proshop.................................................189-190 Naperbrook Concessions.........................................191-192 Naperbrook Merchandise................................................193
2026 BUDGET 13
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Naperville Park District 2026 Budget GLOSSARY
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 as 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.
2026 BUDGET 14
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NAPERVILLE PARK DISTRICT ORGANIZATIONAL CHART
COMMUNITY
BOARD OF COMMISSIONERS
LEGAL Derke Price
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 Tricia Dubiel, Director
POLICE Steve Schindbeck, Chief
GOLF Kevin Carlson, Director
PUBLIC RELATIONS
PROGRAMMING
PARKS
PLANNING PROJECT MANAGEMENT
ACCOUNTING
BENEFITS
PARK POLICE
GOLF SHOPS COURSE MAINTENANCE
PRINT MEDIA
FACILITIES CUSTOMER SERVICE VOLUNTEERS
FLEET
PAYROLL ACCOUNTS PAYABLE
SAFETY
DIGITAL MEDIA SPONSORSHIPS/ ADVERTISING
TRADES
RECRUITING
CUSTODIAL
BOARD SUPPORT
LEADERSHIP TEAM
2026 BUDGET 15
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2026 CONSOLIDATED ■ OVERVIEW & ANALYSIS The following chart summarizes all funds included in the 2026 budget for the Naperville Park District: CONSOLIDATED BUDGET GENERAL RECREATION GOLF FICA DEBT SERVICE IMRF
AUDIT LIABILITY CAPITAL
SPECIAL RECREATION
CASH-IN- LIEU
BUDGET 2026
REVENUE Property Taxes
$8,472,675
$4,000,000
- -
$1,340,000
$3,123,010
$842,416
$25,600
$1,015,300
$7,820,931
$3,195,382
- -
$29,835,314
Replacement Taxes Investment Income Charges for Services
320,000 147,700
-
-
-
-
-
-
-
- - - - - - - -
320,000
219,500
54,800
21,900
56,100
15,200
300
19,200
591,400
278,500 1,404,600
- -
11,176,572 3,964,360
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - -
- - - -
- - - - - -
15,140,932 1,675,371
Sales
477,189 713,119 217,150 1,181,671
1,198,182 156,601 24,000 246,777
Rental Income
11,000
880,720 241,150
Alternative Revenue Miscellaneous Other Financing Sources Total Revenue EXPENSES Wages & Benefits
-
184,887
4,874
845,000 75,000
2,463,209
-
-
-
-
75,000
9,136,262
17,985,201
5,644,720 1,361,900
3,179,110
857,616
25,900
1,039,374
9,332,331
3,195,382 278,500 52,036,296
4,852,516 650,769 1,327,581 108,553
13,331,831 1,382,140 4,086,040
2,619,144 1,342,821
- -
864,732
- -
556,378
- -
- -
- - - - - - - -
23,567,422 2,647,836 9,186,411 1,271,064 14,847,901
Supplies
597,527 989,601 139,500
- - - - - -
- - - - - -
17,400
Contractual Services
954
25,570
405,965
318
2,350,382
Utilities
1,014,611 45,472
- - -
- - - -
8,400
-
-
Capital Projects Miscellaneous
4,350 36,195
3,079
- - -
13,950,000
845,000
- -
- -
-
- -
36,195
Debt Service
-
3,082,286 3,083,240
561,600 14,511,918 (5,179,587)
3,643,886 55,200,715 (3,164,419)
Total Expenditures Surplus/(Deficit) Before Transfers Total Transfers Surplus/(Deficit)
6,979,964 2,156,298
19,860,094 4,348,851
1,342,821
864,732
25,570
988,143
3,195,382
(1,874,893)
1,295,869
19,079
95,870
(7,116)
330
51,231
-
278,500
(2,156,298)
1,874,893
(1,295,869)
-
-
-
-
-
1,577,273
- -
-
-
-
-
-
$19,079
$95,870
($7,116)
$330
$51,231
($3,602,314)
$278,500
($3,164,419)
2026 BUDGET 16
napervilleparks.org
The 2026 consolidated budget captures comprehensive, budgeted expenditures for all funds of the District including capital projects and debt service at $55.2 million. The $3.2 million consolidated deficit noted above is mainly based on a planned draw-down of funds for capital improvements throughout the District and a small drawdown in the IMRF Fund to keep the fund balance at a desired level. It is common for the District to draw down funds for capital improvements in a given year. The other smaller funds (FICA, Debt Service, Audit, and Liability) are projected to have small surpluses. The three main operating funds (General, Recreation, and Golf), 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 2026 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 2026 in a positive financial condition with a balanced operating budget and a long- term outlook of continued fiscal strength and sustainability.
2026 BUDGET 17
napervilleparks.org
■ 2026 CONSOLIDATED REVENUES The following section provides a brief overview of consolidated revenues and expenditures by category with comparisons to the 2025 budget and year-end projections. CONSOLIDATED REVENUES Budget 2025 Projections 2025 Budget 2026 2026 vs. Proj Variance Budget Variance Tax Revenue $28,725,615 56% $28,556,547 54% $29,835,314 57% $1,278,767 4% $1,109,699 4% Replacement Taxes 344,000 1% 319,923 1% 320,000 1% 77 0% (24,000) -7% Interest Income 1,476,100 3% 1,823,182 3% 1,404,600 3% (418,582) -23% (71,500) -5% Charges for Services 14,791,422 29% 14,986,392 29% 15,140,933 29% 154,541 1% 349,511 2% Sales 1,710,794 3% 1,727,477 3% 1,675,371 3% (52,106) -3% (35,423) -2% Rental Income 873,481 2% 846,885 2% 880,720 2% 33,835 4% 7,239 1% Alternative Revenue 840,370 2% 1,493,196 3% 241,150 0% (1,252,046) -84% (599,220) -71% Miscellaneous 2,443,575 5% 2,440,950 5% 2,463,208 5% 22,258 1% 19,633 1% Other Financing 50,000 0% 281,820 1% 75,000 0% (206,820) -73% 25,000 50% Total Revenue before Transfers $51,255,357 100% $52,476,372 100% $52,036,296 100% (440,076) -1% 780,939 2% Transfer from Golf 1,222,711 - 1,527,647 - 1,295,868 - (231,779) -15% 73,157 6% Transfer from General 1,865,808 - 1,869,187 - 2,156,298 - 287,111 15% 290,490 16% Total Transfers $3,088,519 - $3,396,834 - $3,452,166 - 55,332 2% 363,647 12% Total Revenue after Transfers $54,343,876 - $55,873,206 - $55,488,462 - ($384,744) 1% $1,144,586 13%
The chart above presents total revenue for the 2026 budget year. Revenues before transfers are budgeted to increase about $781k or 2% compared to the 2025 budget and decrease $440k or 1% compared to 2025 year-end estimates. An increase in revenues budget to budget is anticipated for most major categories except for replacement taxes (state shared revenues), interest income, sales and alternative revenue. In 2025 the District expects to complete a permeable paver parking lot at the Ron Ory Community Garden Plots, which is partially funded by the IEPA Green Infrastructure Grant and the DuPage County Water Quality Improvement Program Grant. The District relies on two primary revenue sources to fund operations: property taxes and charges for services (program fees), which fund 86% of the District’s entire budget. As expected, these two sources represent the largest increases for 2026. The increase in program fees is mainly based on increased participation in programs, facilities and events, and fee increases applied to specific programs such as camps and preschool to offset rising costs. The increase in property taxes is needed to fund the remaining costs to provide services and capital improvements. Based on the current economic environment, interest income is expected to decrease on a budgetary basis and compared to 2025 projected amounts. Total transfers include a transfer from the General to Recreation Fund (to make the Recreation Fund net to zero) and additional surpluses from the General Fund and Golf operations to fund capital improvements.
CONSOLIDATED REVENUES 57% Tax Revenue 29% Charges for Services 5% Miscellaneous 3% Sales
3% Interest Income 2% Rental Income 1% Replacement Tax
2026 BUDGET 18
napervilleparks.org
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