2025 FISCAL YEAR Budget
NAPERVILLEPARKS.ORG
DEAR FRIENDS OF THE NAPERVILLE PARK DISTRICT:
The many challenges seen in 2020-2021 gave way to tremendous multi-year growth across many areas of the Naperville Park District, continuing into 2024. While traditionally strong programs like Naperville Youth Soccer, Naperville Youth Basketball, memberships at Fort Hill Fitness and many others, continued to expand, staff and board grappled with the perpetual obstacle of not having enough indoor recreation program space to meet the needs of an incredibly active and sports- oriented community. In early 2024, the District embarked on the development of an Indoor Recreation Space Needs Assessment (IRSNA) to begin to understand 1.) whether there are current efficiencies in its existing inventory to grow program offerings; 2.) determine if additional indoor recreation space is needed; and 3.) ascertain the community’s support of a potential future endeavor that could add additional space. The end goal of the project was to have a comprehensive plan with recommendations for addressing current and future indoor space concerns while understanding
more about recreation interests across the community. Working through the multi-phase project included receiving a significant amount of community input attained through key leader interviews, focus groups, surveys, and open house events. We appreciate those residents and stakeholders who took the time to participate in the process; their feedback will help shape the Naperville Park District for many years to come. Beyond addressing the critical need for more indoor space to accommodate the recreation interests of a sizeable community of nearly 150,000, District staff and board understand the importance of taking care of current Park District assets. We have heard in community surveys over the years as well as anecdotally, that residents value our high-quality programs and facilities like our 138 parks (planned to become 140 in 2025) stretching across more than 2,400 acres of parkland. While Naperville has always been known for being active and sports-minded, the level of activity of residents overall has increased substantially since 2020-2021. We continue to
see these heightened levels of participation not only in many program areas, but also at both of our golf courses, during the summer at Centennial Beach, and in any season across our parks system through facility rentals and use in general. It’s a wonderful thing to see, but that also means that a key area of emphasis in our operations must be centered on maintaining and renovating these facilities over time. The challenges in this aspect lie in the continued inflation of the cost of materials and services in addition to managing longer delivery lead times. Despite those hurdles, in 2024, the District managed a lengthy list of community ribbon-cutting events not only to celebrate several renovated playgrounds, but we also improved ballfield #5 with a new synthetic turf infield at DuPage River Sports Complex, officially opened our newly renovated Rothermel Family Skate Facility, added the beautiful new Frank J. Rus pavilion to Knoch Knolls Park and dedicated a new practice facility to former park board commissioner Marie Todd at Naperbrook Golf Course.
2025 BUDGET 3
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In addition to planning for the future of recreation programs at the Naperville Park District, it is our goal to continue to invest in the maintenance of many of the key aspects that our community members expect. This includes maintaining and updating the Riverwalk in partnership with the City of Naperville, which is a focal point of Downtown Naperville, continuing to refresh our playgrounds to ensure ADA accessibility, safety, and the engagement and enjoyment of active play for kids of all ages and abilities, and update integral facilities like Nike Sports Complex to include amenities that community members seek – supported in part through an application to the Open Space Lands Acquisition and Development (OSLAD) grant program. And, while Naperville stands at the threshold of build-out, two brand- new parks are slated to be added in 2025 as part of the new Polo Club subdivision located in southwest portion of Naperville: Polo Club Park and Fairlane Farms Park. While the Park District is a separate governing body from the City, the success of its operations relies on continuing to develop and foster community partnerships. Collaboration with organizations like Naperville Community Unit School District 203 and Indian Prairie School District 204, is essential in providing additional indoor recreation space for popular programs like Naperville Youth Basketball, a wide variety of seasonal camps and other opportunities, particularly as the District continues to be challenged by the need for indoor facilities. Collaborations with organizations like NCTV17 help to tell the District’s story and highlight important information for residents. Cooperating with organizations like Naperville Little League Baseball have helped support the renovation of existing outdoor facilities like DuPage River Sports
Complex and Knoch Park where synthetic turf infields have been added at existing ballfields. Support from residents through donations also has helped to improve Park District facilities to the benefit of the community including the previously mentioned skate facility at Centennial Park and pavilion at Knoch Knolls Park. These examples, which are just a few, help provide new and expanded opportunities for recreation for our residents, which is foundational to the District’s continued attention to its mission of “promoting healthy lives, healthy minds and a healthy community.” For the District, 2025 will be a year of incremental progress, updating fundamental organizational plans and seeking to identify both long- and short- term ways of addressing indoor recreation facility space constraints, thereby opening recreation opportunities to more community members, and enhancing outreach initiatives. Our ultimate goal is to provide more welcoming spaces and experiences for everyone District-wide. Through this intention, we look forward to greeting familiar faces and meeting new ones as we continue to provide memorable, world-class recreation programs, amazing facilities, and supportive services that make this community one of the best places to live, work and play.
2025 BUDGET 4
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2024 DISTRICT ACCOMPLISHMENTS
The District’s major accomplishments in 2024 are as follows: 2024 DISTRICT GOALS 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 conducted an assessment of indoor recreation space needs to develop a plan based on need of and support for further indoor amenities. The final Indoor Recreation Space Needs Assessment plan will ultimately guide the District in effectively meeting the recreation needs of the community through understanding potential efficiencies of current space while helping plan for potential future indoor recreation spaces. 2. Invest in attracting and retaining staff across the organization to meet required staffing levels to support operations. As a critical ongoing objective, District staff continued 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. Related to the need to continue to attract talented and engaged staff, the District collaborated with local school districts, 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.
4. Leverage innovation with regard to overall maintenance practices and District operations to help overcome staffing and workload challenges while meeting organizational standards. Staff further refined operational practices and identified opportunities to increase efficiencies, implement new operational practices, while enhancing overall performance and improving quality. 5. Execute the goals and objectives of the Strategic Plan and Master Plan. The District worked to achieve the Strategic Goals and Districtwide Guides identified within the 3-year Strategic Plan and new organizational Master Plan. The Master Plan Districtwide Guides are categorized based on the Park District’s established “Core Values” and goals included in the 2023-2025 Strategic Plan. Multiple long-term and short-term goals outlined in the Strategic Plan were achieved, each varying in priority and complexity. These plans included the assessment of indoor recreation space needs, maintaining a strong fiscal position and Aaa bond rating, and updating and expanding current outdoor facilities. 6. Implement a new Human Resources/Payroll system. The District implemented a major upgrade to the existing time and attendance system which involved moving to a cloud-based platform and the rollout of new physical timeclocks. Additionally, the District implemented a new applicant tracking system (ATS) intended to provide a better experience for the applicants, hiring supervisors and the Human Resources Department.
The development of the Indoor Recreation Space Needs Assessment (IRSNA) took much of the year to complete, from gathering resident input across several opportunities and working with an industry consultant to analyze data and make recommendations. The final plan, which is scheduled to be completed by year’s end, will provide essential guidance to District staff and board regarding the best path to take regarding indoor space, both in the near term and longer-term future. The ultimate goal is to accommodate the recreation needs of more residents. Additionally, ribbon-cutting events took center stage from spring through fall, highlighting DuPage River Sports Complex, Centennial Park, Naperbrook Golf Course, and Knoch Knolls Park, in addition to many opportunities that celebrated the renovation of playgrounds across the community.
2025 BUDGET 5
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KEY 2024 CAPITAL PROJECT HIGHLIGHTS The District renovated the playgrounds at Arrowhead Park, Arbor Way, Central Park, Frontier Sports Complex (central playground), Oakridge Parkway, South Pointe Park, Spring-Field Park, and Winding Creek Park. The brand-new Heritage Place Park debuted in late May with a playground and picnic shelter. Additionally, ballfield #5 at DuPage River Sports Complex was converted to a synthetic turf infield, which was celebrated with a special event in mid-May. Multiple new facilities opened including the Frank J. Rus Pavilion at Knoch Knolls Park, the Marie Todd Practice Facility at Naperbrook Golf Course, and the Rothermel Family Skate Facility at Centennial Park. Naperbrook Golf Course began work on the Irrigation System Replacement Project in late August, which is scheduled to wrap up before the end of 2024. AWARDS, ACCOLADES AND RECOGNITION The District was honored to receive the following acknowledgements in 2024: • Park Board President Mary Gibson was awarded the Master Board Member Award from the Illinois Association of Park Districts (IAPD) • Naperville Park District received 3rd place for its quarterly digital Program Guide in the Illinois Park and Recreation Association’s (IPRA) Agency Showcase Competition held in January 2024 at the industry’s annual state conference • Naperville Park District tied for 2nd place for its overall table display promoting its “Park It!” brand in the IPRA Agency Showcase Competition held in January 2024
7. Complete Decennial Committee meetings and submit the Local Government Efficiency report. The District completed the Decennial Committee meetings – a process that began in 2023 – and submitted the Local Government Efficiency report in early 2024. The Decennial Committee on Local Government Efficiency Act 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, met three times per state requirements, to gather information and provide a written report including recommendations to increase accountability and efficiency. 8. Implement a body-worn camera program Accountability, Fairness and Equity-Today (SAFE-T) Act signed by Governor Pritzker in January 2021, the Naperville Park District Police implemented the use of body-worn cameras in 2024 – ahead of the January 1, 2025 deadline. within the Park Police Department. In accordance with the Illinois Safety, 9. Celebrate the 10th Anniversary of the Knoch Knolls Nature Center and the 50th Anniversary of the Springbrook Golf Course. The District celebrated the 10th Anniversary of the Knoch Knolls Nature Center with a celebration event at the Knoch Knolls Nature Center on September 28. Springbrook Golf Course celebrated its 50th Anniversary throughout the 2024 season with specials for Brooks Advantage Cardholders and visiting golfers.
• Naperville Park District was recognized with the Certificate of Achievement for Excellence in Financial Reporting for its 2022 Annual Comprehensive Financial Report from the Government Finance Officers Association of the U.S. and Canada (GFOA) • Naperville Park District was recognized in February 2024 for its role in the 2023 DuPage County Toys for Tots Collection, receiving the distinction as the largest donor in DuPage County • Moody’s Ratings renewed the District’s Aaa bond rating for the 17th consecutive year • Wolf’s Crossing Community Park was selected as the Best Park District Facility in Glancer Magazine’s 2024 Reader’s Choice Awards, and Fort Hill Activity Center was selected as the Best Family Fitness Facility • Naperville Park District wrote and submitted a successful award nomination for the 2024 Illinois Association of Park District’s (IAPD) “Best of the Best” Awards Gala to recognize NCTV17 for their exceptional partnership, excellent operations, and professionalism as an integral community- The District’s 2025 budget is made up of several different funds and each plays an essential role in the successful delivery of programs and services to our residents. The total proposed budget for 2025 is $53.2 million; this includes $13.4 million in total capital projects. based news organization 2025 BUDGET
2025 BUDGET 6
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2025 GOALS The Naperville Park District board and staff agree on the following 2025 goals to be completed by the year’s end: 1. Implement recommendations from the Indoor through the Indoor Recreation Space Needs Assessment (IRSNA) completed in 2024 and begin implementing recommendations from the study to support community needs for indoor recreation space. 2. Update the District’s Strategic Plan. Staff and Board will work together to update the District’s Strategic Plan, adding new goals and closing out accomplished goals as the District completes the final year of the current 2023-2025 plan. Recreation Space Needs Assessment. Staff and Board will review information gathered and resident input received 3. Update the District’s ADA Transition Plan. The District will review and make 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 will develop and execute a goals-based plan that identifies ways to increase the organization’s visibility and outreach while enhancing the District’s brand as a welcoming presence in the community.
2025 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 2025: • Playground Renovations Columbia Commons Kroehler Park Meadow Glens Rose Hill Farms Park West Greens White Eagle Park Willowgate Square • Nike Sports Complex Site Improvements (2025-2027) • Polo Club Park and Fairlane Farms Park Developments • Ron Ory Community Garden Plots Site Improvements (2025-2026) CONCLUSION A hallmark of the Naperville Park District is continuous improvement. We are always looking ahead to ensure that we can serve the diverse recreation needs of a very active community. We accomplish this through the very initiatives we completed throughout 2024 and plan to do in 2025. Additionally, continuing to reinvest in our assets to the benefit of our residents remains a key area of focus; this is evidenced in initiatives like our playground renovations as well as new and updated parks and facilities. Lastly, keeping core organizational initiatives in the forefront such as our strategic plan and national accreditation status provide the continuous momentum that propels us forward to meet and exceed our residents’ expectations. We look forward to another year ahead of connecting with our community and providing myriad opportunities to enjoy recreation in Naperville.
5. Continue to invest in attracting and retaining staff across the organization. While the District will continue 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 – will be addressed to maximize efficiencies and emphasize continued success in staffing initiatives. 6. Develop a plan to address outdoor District- wide signage. District staff will engage the expertise of a firm to perform an overall assessment of current signage and develop a plan and standards to assist the organization in consolidating outdoor signage for rules and information. This will be 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 will provide logistical assistance including site preparation and installation of a large display of American Flags to host this locally renowned event at Rotary Hill around Veterans Day. 8. Complete agency preparations for CAPRA reaccreditation in 2026. The District will begin evaluating processes and documentation organization-wide to prepare for the CAPRA reaccreditation process that will take place in 2026.
2025 BUDGET 7
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2025 BUDGET 8
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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 nearly 58,000 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.
2025 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: • 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 mainly 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.
2025 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 developed within the District’s Master Plan. The capital budget plays an integral role in the budget planning process, as most capital projects include 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 need to estimate year-end projections, while providing a more accurate overall budget submission. Budget directives for 2025 began with a continued emphasis on staffing and planning for future indoor recreation needs that will enable the District to deliver its programs and services in line with the community’s expectations and needs. 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 2025 proposed budget. Additionally, the budget will be available for public inspection 30 days prior to approval. A copy of the 2025 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 1, 2024. The ordinance must be adopted before the end of the first quarter in 2025 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.
2025 BUDGET 11
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2025 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............................................................................ 42
2025 RECREATION FUND..........................43 OVERVIEW. ....................................................................... 43 ANALYSIS........................................................................... 44 REVENUES........................................................................ 44 Property Tax Revenue.......................................................45 Replacement Taxes............................................................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 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..............................................................................71
GLOSSARY.....................................................14 ORGANIZATIONAL CHART..........................15 2025 CONSOLIDATED.................................16 OVERVIEW & ANALYSIS..................................................16 2025 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 2025 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 2025 BUDGET TABLE OF CONTENTS
2025 BUDGET 12
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2025 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.....................................................76 EXPENDITURES.................................................................77 Wages and Benefits............................................................78 Supplies.................................................................................78 Contractual Services..........................................................78 Utilities....................................................................................78 Capital Projects....................................................................78 Transfers................................................................................78 SUMMARY BY COURSE..................................................79 2025 Golf Services.............................................................79 SPRINGBROOK................................................................. 80 NAPERBROOK................................................................... 81 2025 CAPITAL FUND......................................................82 Property Taxes....................................................................83 Interest Income...................................................................83 Alternative Revenue..........................................................83 Miscellaneous. .................................................................... 83 Other Financing Sources.................................................83 Transfers............................................................................... 83 2025 Capital Budget.........................................................83 Project Selection................................................................84 2025 Project Highlights: .................................................85 2025 CAPITAL PROJECTS OVERVIEW........................86 A Capital Projects $4,270,000.......................................86 B Capital Projects - $3,530,000.....................................88 Districtwide Projects..........................................................89 Annual Building Capital Projects....................................89 Asset Maintenance Projects............................................90 Information Technology Projects.....................................91 Vehicle And Equipment....................................................92 Golf Capital Projects..........................................................93 Districtwide Capital Improvements and Projects.......93
BUDGET FUND SUMMARIES.....................94 General Fund.......................................................................94 Recreation Fund.................................................................95 Golf Services........................................................................96 Capital Fund..........................................................................97 FICA....................................................................................... 98 IMRF....................................................................................... 99 Debt Service.......................................................................100 Audit.......................................................................................101 Insurance (PDRMA)...........................................................102 Wdsra....................................................................................103 Cash-In-Lieu........................................................................104 BUDGET FUND DETAILS..........................105 General Fund..............................................................105-107 Executive Director.............................................................108 Finance.................................................................................109 Information Technology....................................................110 Human Resources...............................................................111 Planning................................................................................ 112 Park Police....................................................................113-114 Park Board............................................................................115 Trades............................................................................. 116-117 Fleet....................................................................................... 118 Allocations.................................................................... 119-120 Recreation Fund - All Departments.......................121-124 Parks Administration.........................................................125 Central Division parks..............................................126-127 South Division parks.................................................128-129 North Division parks..................................................130-131 Riverwalk Division parks..........................................132-133 Marketing..................................................................... 134-135 Recreation Programs Administration...................136-137 Recreation Programs Youth Sports...............................138 Recreation Programs Adult Sports...............................139 Recreation Programs Camps.........................................140 Recreation Programs Fitness..........................................141 Recreation Progams Art Services.........................142-143 Recreation Programs Early Childhood.........................144 Recreation Programs Youth Teen..................................145 Recreation Programs Trips..............................................146 Recreation Programs Special Events...........................147
Recreation Programs Active Adults..............................148 Paddleboats................................................................ 149-150 Sportsman’s Park................................................................151 Garden Plots.......................................................................152 Knoch Knolls Nature Center...................................153-154 Fort Hill Activity Center............................................155-156 Customer Service..............................................................157 Custodial..............................................................................158 Centennial Beach.......................................................159-161 Centennial Grill..........................................................162-163 Carillon......................................................................... 164-165 Facility Rentals...................................................................166 Sponsorships...................................................................... 167 Recreation Allocations.............................................168-169 Golf Services - All Departments............................170-172 Springbrook Administration.....................................173-174 Springbrook Maintenance.......................................175-176 Springbrook Proshop................................................177-178 Springbrook Concessions.......................................179-180 Springbrook Merchandise...............................................181 Naperbrook Administration....................................182-183 Naperbrook Maintenance.......................................184-185 Naperbrook Proshop................................................186-187 Naperbrook Concessions.......................................188-189 Naperbrook Merchandise...............................................190
2025 BUDGET 13
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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 2025 BUDGET GLOSSARY
2025 BUDGET 14
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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
2025 BUDGET 15
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2025 CONSOLIDATED OVERVIEW & ANALYSIS The following chart summarizes all funds included in the 2025 budget for the Naperville Park District:
CONSOLIDATED BUDGET
DEBT SERVICE
SPECIAL RECREATION CASH-IN-LIEU
BUDGET 2025
GENERAL RECREATION GOLF
FICA
IMRF
AUDIT
LIABILITY CAPITAL
REVENUE Property Taxes
$7,869,177
$4,000,000
$1,280,000
$3,055,315
$830,000
$23,000
$850,000
$7,890,823
$2,927,300
$28,725,615
Replacement Taxes
344,000
344,000
Investment Income Charges for Services
170,000
224,700 69,400
20,300
60,700 14,400
200
16,200
627,700
272,500
1,476,100 14,791,422 1,710,794 873,481
11,002,671
3,788,751
Sales
532,904 1,177,890 700,015 162,466 199,370 27,000
Rental Income
11,000 8,000 171,731
Alternative Revenue
606,000 917,321 50,000
840,370
Miscellaneous
1,152,541
198,514
3,468
2,443,575
Other Financing Sources
50,000
Total Revenue
8,573,908
17,812,201
5,424,021
1,300,300
3,116,015 844,400
23,200 869,668 10,091,844
2,927,300
272,500 51,255,357
EXPENSES Wages & Benefits
4,631,754 651,324 1,286,522
12,861,411 2,383,925 1,298,313 570,807
1,289,820
815,123
505,006 13,900 381,738
22,487,039 2,534,344 9,009,035 1,162,280 14,385,033
Supplies
Contractual Services
4,195,971
1,127,778
954
22,620
1,993,452
Utilities
101,600
943,480 117,200
Capital Projects Miscellaneous
4,900
44,685
1,600
13,400,000
933,848
32,000
32,000
Debt Service
3,052,269
557,200
3,609,469
Total Expenditures
6,708,100 19,343,860 4,201,310
1,289,820 3,053,223
815,123 29,277
22,620 900,644 13,957,200
2,927,300
0 53,219,200
Surplus/(Deficit) Before Transfers
1,865,808
(1,531,659)
1,222,711
10,480
62,792
580
(30,976)
(3,865,356)
0
272,500
(1,963,843)
Total Transfers Surplus/(Deficit)
(1,865,808)
1,531,659
(1,222,711)
0
0
0
0
0
1,556,860
0
0
0
$0
$0
$0
$10,480
$62,792
$29,277
$580
($30,976) ($2,308,496)
$0
$272,500
($1,963,843)
2025 BUDGET 16
napervilleparks.org
The 2025 consolidated budget captures all budgeted expenditures for all funds of the District including capital projects and debt service at $53.2 million. The $2.0 million consolidated deficit noted above is mainly based on a planned drawdown of funds for capital improvements throughout the District and a small drawdown in the Liability 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, 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 the amount available for capital investment in the community. The 2025 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 2025 in a positive financial condition with a balanced operating budget and a long-term outlook of continued fiscal strength and sustainability.
2025 BUDGET 17
napervilleparks.org
2025 CONSOLIDATED REVENUES The following section provides a brief overview of consolidated revenues and expenditures by category with comparisons to the 2024 budget and year-end projections. CONSOLIDATED REVENUES Budget 2024 Projections 2024 Budget 2025 2025 vs. Proj Variance Budget Variance Tax Revenue $26,946,132 56% $27,005,458 54% $28,725,615 56% $1,720,157 6% $1,779,483 7% Replacement Taxes 550,700 1% 419,554 1% 344,000 1% (75,554) -18% (206,700) -38% Interest Income 1,243,200 3% 1,960,850 4% 1,476,100 3% (484,750) -25% 232,900 19% Charges for Services 13,799,070 29% 14,757,338 29% 14,791,422 29% 34,084 0% 992,352 7% Sales 1,580,361 3% 1,677,348 3% 1,710,794 3% 33,446 2% 130,433 8% Rental Income 753,460 2% 841,739 2% 873,481 2% 31,742 4% 120,021 16% Alternative Revenue 565,550 1% 1,223,986 2% 840,370 1% (383,616) -31% 274,820 49% Miscellaneous 2,573,790 5% 2,347,253 5% 2,443,575 5% 96,322 4% (130,215) -5% Other Financing 50,000 0% 105,000 0% 50,000 0% (55,000) -52% 0 0% Total Revenue before Transfers $48,062,263 100% $50,338,526 100% $51,255,357 100% 916,831 2% 3,193,094 7% Total Transfers $2,920,010 $3,492,504 $3,088,519 (403,985) -12% 168,509 6% Total Revenue after Transfers $50,982,273 $53,831,030 $54,343,876 $512,846 -10% $3,361,603 12%
The chart above presents total revenue for the 2025 budget year. Revenues before transfers are budgeted to increase about $3.2 million or 7.0% compared to the 2024 budget and increase $900k or 2.0% compared to 2024 year-end estimates. An increase in revenues budget to budget is anticipated for all major categories except for replacement taxes (state shared revenues) and Reimbursements under the miscellaneous category. In 2024 the District received a one-time reimbursement from School District 203 for the renovation of the parking lot at Knoch Park. The District relies on two primary revenue sources to fund operations: property taxes and charges for services (program fees), which fund 85% of the District’s entire budget. As expected, these two sources represent the largest increases for 2025. 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 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 increase on a budgetary basis but projected to decrease compared to 2024 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 56% Tax Revenue
29% Charges for Services 5% Miscellaneous 3% Sales 3% Interest Income 2% Rental Income 1% Alternative Revenue 1% Replacement Tax
2025 BUDGET 18
napervilleparks.org
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