Gurnee Park District 2016-2017 Annual GFOA Budget

Fiscal Year 

2016 - 2017 

Annual Budget 

Promoting Fun. Preserving Nature. 

Gurnee Park District 4374 Old Grand Avenue, Gurnee IL 60031 GurneeParkDistrict.com

Gurnee Park District 

Annual Budget 

Fiscal Year May1, 2016 - April 30, 2017 

Administrative Office 

4374 Old Grand Avenue 

Gurnee, IL 60031 

(847) 623-7788 

GurneeParkDistrict.com 

Board of Park Commissioners 

James G. Goshorn - President 

Libby A. Baker, CPRP - Vice President 

Michelle Klemz - Secretary 

Vicki Paddock - Commissioner 

Gerald Crews - Commissioner 

Prepared by: Michael Szpylman, CPRP - Director of Business Services 

Nichole Todd - Business Services Coordinator 

Katherine Burgess - Marketing Specialist

The Government Finance Officers Association of the United States and Canada (GFOA) presented 

an award of Distinguished Presentation to the Gurnee Park District, Illinois for its annual budget for 

the fiscal year beginning May 1, 2015. 

In order to receive this award, a governmental unit must publish a budget document that meets 

program criteria as a policy document, as an operations guide, as a financial plan, and as a 

communication device. 

The award is valid for a period of one year only. We believe our current budget document 

continues to conform to program requirements, and we are submitting it to GFOA to determine its 

eligibility for another award.

Table of Contents (Click title to jump to sections) 

Mission and Vision Statement 5 

Organizational Chart 6 

Park District Leadership Team 7 

District Profile 8-10 

Executive Summary 11-16 

Annual Operating Budget Overview 17-25 

Accounting System and Budgetary Control 19 

Financial Policies 19-23 

Master Plan / Strategic Plan 23-24 

Source and Use of Funds 25 

Supplemental Information 26-27 

Park Information 28-29 

General Budget Review 30-31 

Budget Summary Report 32-39 

Combined Statement of Revenues, Expenditures and Charges in Fund Balance 40-51 

Equalized Assessed Valuation, Tax Rates, and Discussions 52-53 

Debt Position 54-57 

Total District Budget 58-63 

Operational Areas 

A. General Operations 64-71 

B. Parks Management 72-76 

C. Recreation 77-84 

D. Aquatic Center Operations 85-89 

Appendices 

A. Capital Improvement Plan 2016-17 

B. Categories of Service 

C. Budget and Appropriation Ordinance 

D. Fixed Asset Policy and Procedures 

E. Fund Balance Policy 

F. Goals & Objectives Fiscal Year 2015/16 - 12 Month Update 

G. Three Year Financial Forecast 

H. Glossary 

4 FISCAL YEAR 2016/2017 ANNUAL BUDGET I Gurnee Park District

Mission and Vision Statement 

Mission 

Promoting fun and preserving nature. 

Vision 

As a nationwide leader in our field, be the premier provider of community driven 

and innovative park and recreation experiences, while maintaining financial stability. 

Gurnee Park District I FISCAL YEAR 2016/2017 ANNUAL BUDGET 5

ORGANIZATIONAL CHART 

Full time Positions 

Board of Park Commissioners 

Jim Goshorn, President 

Libby Baker, Vice President 

Michelle Klemz, Secretary 

Gerry Crews, Commissioner 

Vicki Paddock, Commissioner 

Executive Director 

Susie Kuruvilla 

Administrative Asst. 

Suzanne Gage 

Director of Parks & Planning 

Jeff Reinhard 

Director of Marketing 

and Community Relations 

Jennifer Gilbert 

Director of Recreation 

Scott Crowe 

Director of Business Services 

and Treasurer 

Michael Szpylman 

Safety Specialist 

Kraig Owens 

Mechanics and 

Construction Team 

Mark Damore 

Justin DePauw 

Kevin Robinson 

Tom Schneider 

Joey Morabito 

Parks and Grounds 

Operations Supervisor 

Steve Becker 

Landscape and Sports 

Field Teams 

Don Steck 

Dan Weber 

Carlos Arenas 

Joe Flores 

Aldo Rogel 

Mike Skender 

Facility Maintenance 

(Custodian)Supervisor 

Sarah Sinclair 

Facility Maint. Cust. 

Team Member 

Joaquin Herrera 

Facility Maint. 

General Tradesman 

Bob Liebert 

Paul Schneider 

Facility Team member 

Chris Carlson 

Leo Colin 

Grounds and Equipment 

Operations Assistant 

Kelly Petersen 

Marketing Specialist 

Brenda Sorensen 

Katherine Burgess 

Elizabeth Gnippe 

Facility Mgr. Viking Park Comm. Ctr. 

Beckie Korzyniewski 

Fitness Facility Mgr. 

Shawn Zimmerman 

Adult Athletics Supervisor 

Ron Dorsey 

Rental & Scheduling Coordinator 

Lori Friedl 

Fitness Services Supervisor 

Pat Bodame 

Membership Coordinator 

Omayra Shofner 

Fitness Operations Supervisor 

Matthew Vanderkamp 

Custodian 

Trish Hansen 

Business Services Coordinator 

Nichole Todd 

Accounting Specialist-Payroll 

Vicki Zika 

IT Coordinator 

Fred Colón 

Accounting Specialist 

Kim McCormack 

Facility Mgr. Hunt Club Park Comm. Ctr. 

Sue McDougle 

Front Desk Supervisor 

Janet Billiter 

Customer Svc. Team 

Chris Trigsted 

Youth Athletics Supervisor 

Chris Marzano 

Youth Recreation Supervisor 

Sabrina Hinkens 

Camp/CARE Counselor 

Tracy Paulsen 

HC Camp/CARE Site Director 

Debbie Kowalczyk 

Preschool Teacher 

Debbie Townsend 

Aquatics Manager 

Kara Moss 

Aquatic Coordinator 

Kevin Born 


Gurnee Park District Leadership Team 

Susie Kuruvilla, CPA, CPRP - Executive Director 

Suzanne Gage - Administrative Assistant 

Michael Szpylman, CPRP - Director of Business Services 

Fredrick Colón - IT Coordinator 

Scott Crowe, CPRP - Director of Recreation 

Sue McDougle, CPRP - Facility Manager Hunt Club Park Community Center 

Beckie Korzyniewski - Facility Manager Viking Park Community Center 

Kara Moss, CPRP - Aquatic Manager 

Shawn Zimmerman - Fitness Facility Manager 

Patrick Bodame, CPRP - Fitness Services Supervisor 

Ron Dorsey, CPRP - Adult Recreation Supervisor 

Sabrina Hinkens - Youth Recreation Supervisor 

Matthew Vanderkamp, CPRP - Fitness Operations Supervisor 

Chris Marzano, CPRP - Youth Athletics Supervisor 

Janet Billiter - Front Desk Supervisor 

Jeff Reinhard, CPRP - Director of Parks & Planning 

Steve Becker, CPRP - Parks & Grounds Operations Supervisor 

Sarah Sinclair - Facility Maintenance Supervisor 

Kraig Owens - Safety Specialist 

Jennifer Gilbert, CPRP - Director of Marketing & Community Relations 


GURNEE PARK DISTRICT PROFILE 

Gurnee Park District Profile 

CHARTERED 

The Gurnee Park District was 

of real estate for 2015 is $1,041,820,185. 

established by a local referendum 

on September 7, 1968, as a special 

purpose unit of government as 

provided by the Illinois Park District 

TAX RATE 

The tax rate for 2015 is $.522 per 

$100 of assessed value. 

Code. 

DEBT RATING 

The Park District issues General 

Obligation Bonds for capital 

GOVERNED 

A five member, elected Board of 

Commissioners, each of whom 

serves a four year term, constitutes 

the governing board of the Park 

District. Current Board members are 

improvements and currently holds an 

AA+ rating from Standard and Poor’s 

and an “A2” bond rating from Moody's 

Investor Service on its outstanding 

debt.. 

Jim Goshorn, President; Libby Baker, 

Vice President; Michelle Klemz, 

Secretary; Vicki Paddock and 

Gerald Crews. 

RESOURCES 

The Park District holds title to 409 acres, 

which includes parks, trails, ball fields, 

wetlands and open space. The Park 

District maintains 28 park sites, two 

BOUNDARIES 

POPULATION 

The 14.73 square mile Park District is 

located in northeastern Lake 

County, approximately 45 miles 

northwest of the Chicago Loop. The 

District serves all of the residents of 

the Village of Gurnee, as well as 

residents of Continental Village and 

Hickory Hills in the City of Waukegan 

and Countryside subdivision in 

unincorporated Warren Township. 

The Park District's population is 

community centers, two fitness centers, 

one outdoor aquatic center, six tennis 

courts, seven volleyball courts, three 

skate parks, one fishing area, 16 ball 

fields, 21 soccer fields, seven picnic 

areas, 24 playgrounds, and 23 

basketball courts. Agreements with the 

local schools provide the Park District 

with the use of their facilities that 

include an indoor pool and several 

gymnasiums. 

estimated at 34,284. 

REAL ESTATE 

The equalized assessed value (EAV) 

SERVICES 

The Park District provides a full range of 

recreational services to its citizens, 


GURNEE PARK DISTRICT PROFILE 

including adult leisure, arts & crafts, 

before and after school care, 

dance, fitness, gymnastics, aquatic 

programs, preschool, senior citizen 

mixers, athletics and day camps. 

Special events include a farmers 

market, annual 10K run, an adult 

chorus (Viking Park Singers), a 

Halloween Trick or Treat Path, a 

Halloween Party, an annual winter 

festival (Frosty Fest), Easter Egg Hunt 

with the Easter Bunny, Breakfast with 

Santa, Enchanted Evening parent/ 

child dance, several Parent’s Nights 

Out, a Family Campout, Italianfest, 

a free summer outdoor concert 

series as well as many other smaller 

special events. 

The park district is associated with 

the Warren Special Recreation 

Association, which provides leisure 

and recreation activities for adults 

and children with disabilities. 

AFFILIATIONS The park district is affiliated with the 

National Recreation and Parks 

Association (NRPA), the Illinois Park and 

Recreation Association (IPRA), the 

Illinois Association of Park Districts 

(IAPD), FC Lake County, Gurnee Youth 

Baseball, Warren Area Lacrosse, Blue 

Devil Swim Club and Warren Blue Devils 

Baseball Club. The park district also 

maintains intergovernmental 

agreements with Gurnee Grade 

School District 56, Woodland School 

District 50, Warren Township High 

School District 121 and the Village of 

Gurnee. 

CONTACT Gurnee Park District 

4374 Old Grand Avenue 

Gurnee, IL 60031 

P: 847-623-7788 

F: 847-623-8121 

GurneeParkDistrict.com 

STAFF 

The park district has an appointed 

Executive Director responsible to 

the Board of Park Commissioners for 

the administration of the Park 

District which includes a full-time 

staff of 52, approximately 403 year 

round part time and 163 seasonal 

employees as well as hundreds of 

volunteers. 


Map of Gurnee Park District Parks and Facilities 


Board of Commissioners Letter 


BOARD OF COMMISSIONERS LETTER 










2016-17 Annual Operating Budget Overview 

INTRODUCTION 

The Gurnee Park District Annual 

Operating Budget for fiscal year 

2016-17 continues the long 

standing practice as the financial 

guide to meet the parks, open 

space and recreational 

opportunities for a community of 

34,284 residents. 

This detailed document is 

prepared as an aid to 

understand the legal budget and 

appropriation ordinance. The 

Budget and Appropriation 

Ordinance, appropriating all 

funds, is scheduled to be 

adopted following a public 

hearing on May 17, 2016. No 

more than thirty days prior to the 

hearing, notice of the place and 

time is published in the local press 

and copies of the ordinance are 

made available for inspection by 

the public at the Park District’s 

Viking Park Community Center 

and Hunt Club Park Community 

Center in Gurnee, IL as well as on 

the Park District’s website. The 


Ordinance is adopted before the 

first quarter of each year and 

filed with Lake County within 30 

days of adoption. 

Along with a certified copy of 

the Budget and Appropriation 

Ordinance, the District files 

anticipated revenue during the 

fiscal year covered by the 

appropriation ordinance. The 

District’s chief fiscal officer, the 

Director of Business Services, is 

responsible for certifying the 

revenue estimate. The Budget 

and Appropriation Ordinance 

also outlines any probable 

expenditure of grant or 

developer impact fees. 

State law prohibits further 

appropriation at any time within 

the same fiscal year. The Board 

of Commissioners has the 

authority after the first six months 

of the fiscal year to make 

transfers between the 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. The Board of 

Commissioners may amend the 


Ordinance, but it must be done 

in accordance with the same 

procedure followed when the 

ordinance was originally 

adopted. 

The Park District uses a 

detailed line item budget for 

accounting, expenditure control 

and financial reporting with a 

modified accrual basis of 

accounting, the same basis used 

in the Park District’s audited 

financial statements. The Park 

District combines a year-end 

review and Annual Budget to 

assure that the baseline 

information used for comparison 

purposes is reasonable. 

BUDGET PLANNING PROCESS 

The budget process officially 

begins in November when the 

Board of Commissioners 

approves the Park District’s 

“Categories of Service” 

document. This document 

outlines all the services provided 

by the Park District into three 

categories. Those categories 

are Basic Public, Extra Public, 


2016-17 ANNUAL OPERATING BUDGET OVERVIEW 

and Private. Services are 

categorized based on how much 

they are subsidized by the Park 

District. The amount of subsidy is 

determined by the percentage 

of revenue set aside after direct 

expenses. If this percentage is 

greater than 40%, the service is 

classified as Private. If this 

percentage is 15% or less, the 

service is considered to be fully 

subsidized and classified as Basic 

Public. Anything in the middle is 

considered to be partially 

subsidized and classified as Extra 

Public. See Appendix B to see 

the current Categories of Service 

approved by the Board at the 

November 17, 2015 meeting. 

Once the Categories of 

Service is approved, budget 

“kickoff” meetings are scheduled 

with the Recreation, Parks and 

Marketing Departments. These 

were held in December 2015. 

These meetings are held on an 

annual basis to provide staff with 

direction and guidance in 

developing their departmental 

budgets. In addition, meetings 

are held with each department 

on a quarterly basis throughout 

the budget year. 

After the budget kickoff 

After the March Board meeting the following timeline is adhered to: 

March 16 – April 19 

April 15, 2016 



May 17, 2016 



meeting, staff spent the month of 

December preparing preliminary 

departmental budgets. Once 

the preliminary departmental 

budgets were completed, staff 

submitted their budgets to the 

Director of Business Services. 

During the month of January, the 


added non-departmental 

specific items to the budget and 

completed the first draft of the 

document. 

Make all corrections and finalize detailed 

budget. 

Post Budget & Appropriation Ordinance in 

tentative form. 

Final budget is presented and approved by 

the Board. 

The Public Hearing on the Budget and 

Appropriation Ordinance is called to be held 

on May 17, 2016 at 6:45PM. 

Budget & Appropriation public hearing at 

6:45PM. 

Adopt Budget and Appropriation Ordinance 

at the regular board meeting. 

File Budget & Appropriation Ordinance with 

Lake County. 

The Executive Director and the 


reviewed the first draft and held 

departmental meetings to review 

and make any necessary 

adjustments. The budget 

numbers were tentatively 

finalized the week of March 10 th . 

Over the next month the 

Business Services Department 

prepared a preliminary line item 

budget document with 

corresponding summary 



worksheets and an Executive 

Summary for presentation to the 

Board of Commissioners at the 

March 16, 2016 meeting. At this 

time the Board gave additional 

input and provided guidance as 

to the final direction of the 2016- 

2017 fiscal year budget. At the 

April 19, 2016 meeting, the Board 

of Commissioners is asked to 

approve the 2016-17 fiscal year 

budget. 

The Park District was awarded 

the Government Finance Officers 

Association (GFOA) Distinguished 

Budget Award for the 2015-16 

fiscal year budget for the sixth 

consecutive year. The Park 

District will again seek to win the 

GFOA Distinguished Budget 

Award for the 2016-17 fiscal year 

budget. This requires preparing a 

budget document in 

compliance with GFOA 

requirements. 

ACCOUNTING SYSTEM AND 

BUDGETARY CONTROL 

Budgetary control is provided by 

verification of appropriation 

amounts prior to expenditures 

and monthly review of all 

individual account expenditures 

compared with budgeted 

appropriations. Management 

receives monthly reports 

detailing actual revenue and 

expenditures versus the budget 

on a monthly and year to date 

basis. The prior year’s monthly 

and year-to-date activity is also 

listed. This information is used to 

monitor the budget policy and 

implementation. The Board of 

Commissioners receives this 

information on a monthly basis 

as well. 

Program fees and taxes that 

exceed general operating 

expenses are proposed each 

year. Budget surpluses, excess 

fund balance and debt 

management comprise funding 

for the Park District’s capital 

improvement program. Capital 

improvements are the Park 

District’s discretionary spending, 

whereas operating expenditures 

are driven by programs called 

for by the community. 

Principally, user fees, interest 

income and taxes provide funds 

for services. User fees are 

studied for trends, weather 

impact and facility availability 

before projecting realistic goals. 

Property taxes are one of the 

major sources of revenue for 

general operations. The 

property tax levy for operations 

has gradually increased over the 

past several years at roughly the 

rate of inflation plus allowances 

for new construction. The overall 

2015 levy is a 1% increase from 

the 2014 tax levy and the Park 

District has a consistent property 

tax collection rate of over 99%. 

FINANCIAL POLICIES 

The Park District operates under a 

series of financial policies and 

procedures that outline 

processes for financial planning, 

treatment of revenue streams 

and control of expenditures. The 

Park District is required by statute 

to adopt an annual budget. The 

Park District administrative staff 

prepare, review, and present the 

budget each year to the Park 

Board. To protect the major 

capital assets entrusted to the 

Park District by the residents, 

assessments of facilities and 

physical inventories are 

periodically performed. 

The District’s financial policies 

seek to improve the programs 

and services provided to our 

community as well as enhance 

the financial capability of the 

Park District. 



BALANCED BUDGET 

The Park District adheres to the 

policy of a balanced operating 

budget. Under normal conditions, 

operating expenditures are less 

than the non-debt related real 

estate taxes and fees for services. 

Surplus from operations, funds a 

portion, if not all, of ongoing 

capital improvement needs. A 

total budget deficit will only be 

the result of discretionary 

spending approved by the Board 

for capital improvements. 

ASSET INVENTORY 

The Park District prescribes to the 

policy of asset protection. Major 

capital assets, including 

recreation facilities, support 

facilities, open recreation venues 

and vehicle fleet are reviewed 

annually for repair proposals. 

Existing conditions studies are 

occasionally performed on older 

facilities to develop longer term 

plans for renovation or 

expansion. Master plans for major 

park land are done at initial 

acquisition and at other times to 

develop long term renewal 

strategies. 

DIVERSITY OF REVENUE 

The Park District is generally 

funded through real estate taxes 

and fees for services. The Park 

District has little or no control 

over the diversity of the tax 

base. Taxes are assessed twice 

per year at the end of spring 

and at the end of summer. The 

Park District adheres to the 

policy of varied fees for services. 

To the extent possible, fees are 

collected before a service or 

facility is used. Revenueproducing 

facilities are kept in 

good to excellent condition and 

studied in depth before major 

renovation. If revenue facilities 

are taken off line for renovation, 

care is taken to gauge the 

impact to revenue and to plan 

the business re-development. 

FEES FOR SERVICES 

The Park District adheres to the 

policy that fees are charged for 

recreation activities. Nonresidents 

will be charged a 

higher rate for participation in 

most Park District programs. 

Residents are defined as those 

whose home is within the 

boundaries of the Park District. 

Program and activity fees are 

reviewed and adjusted as 

necessary to meet changing 

operating costs and/or market 

conditions. Where market 

opportunities exist to cover 

additional indirect costs such as 

operating maintenance, 

administrative overhead and use 

of capital assets, staff will set fees 

higher than the operating cost. 

The Park District uses the Boardapproved 

Categories of Service 

document as a guide when 

determining fees. 

INFREQUENT REVENUE 

The Park District occasionally 

receives revenues that cannot be 

relied upon for ongoing funding. 

Examples of these are grants, 

contributions to capital projects 

and developer impact fees. The 

Park District prescribes to a policy 

that these funds are used towards 

capital improvements and repairs 

to the Park District's capital assets. 

If grants or contributions are 

designated for a specific project, 

they will be held for that project 

in the fund balance. 

Development impact fees may 

be used to acquire property or 

update nearby parks to provide 

service to the new residents. 

DEBT ISSUANCE 

The Park District subscribes to a 

policy that facility improvements 



will be provided from the real 

estate tax base and program 

fees will support the recreation 

activities. Therefore, the costs 

associated with acquiring and 

improving long-term capital 

assets are funded with the 

issuance of debt and/or surplus 

from operations. The Park District 

reviews existing obligation 

structure, current and projected 

surplus from operations and 

future liability levels before 

making decisions to issue new 

debt. The Board reviews the 

statutory debt limit as part of any 

new issuance or referendum. 

Real estate tax revenue and 

obligation retirement 

expenditures pass through the 

Debt Service Fund. Detailed 

information on the Park District's 

statutory debt limits and other 

statistics are detailed on pages 

54-57. 

FUND BALANCE 

The Park District’s fund balance 

policy prescribes to maintain a 

prudent level of financial 

resources when possible to 

protect against revenue 

shortfalls or unpredicted 

expenditures. The fund balance 

policy for most funds is to have a 

minimum fund balance of 25% of 

the following year’s operating 

expenditures. In total the Park 

District’s Fund Balance target 

amount for all funds combined is 

$4,466,066. The Park District is 

projected to have $7,145,617 on 

hand at the end of fiscal year 

2016-17. Of this total, $2,679,551 

is in the Capital Replacement / 

Development Fund and is 

designated for future capital 

items. The chart below illustrates 

the fund balance levels in the 

respective funds. The full fund 

balance policy is included in this 

document as Appendix E. 

CAPITAL ASSETS 

The Park District’s capital asset 

policy and procedures prescribes 

that assets having a value of 

Table 1 - Fund balance 

* The excess amount 

of fund balance over 

fund target of 

$2,799,423 is mainly 

due to the funds that 

do not have a 

designated target. 

The nature of the 

funds without fund 

balance targets are 

for capital projects 

and bond payments. 

These funds are not 

used for operational 

expenditures. 

Table 1 shows the budgeted fund balances at the end of fiscal year 2016/2017. 



$10,000 or more and having a 

useful life of five years or more 

are capitalized in the year they 

are acquired and recorded at 

their historical cost. Capital 

assets are classified into four 

major groups which are land, 

buildings, improvements other 

than buildings, and machinery 

and equipment. Additions and 

disposals of capital assets are 

recorded on an annual basis. 

The Finance department is 

responsible for the upkeep of the 

capital asset records. 

Depreciation is used to reflect 

the economic loss in the value of 

an asset using Generally 

Accepted Accounting Principals 

(GAAP). The full capital asset 

policy and procedures is 

included in this document as 

Appendix D. 

INVESTMENT POLICY 

The investment policy represents 

the formal effort of the Gurnee 

Park District Board of 

Commissioners to develop, 

implement, and monitor 

guidelines for the prudent 

investment and management of 

the District’s funds. In 

accordance with Illinois law all 

District funds not needed for 

immediate disbursement will be 

deposited within two (2) working 

days of collection at prevailing 

rates or better. The Treasurer is 

designated as the investment 

officer of the District. 

Investments shall be based on 

statutory constraints, prevailing 

market conditions and the 

District’s authorized needs. 

Investment activities will be 

governed by the following 

specific objectives in order by 

priority: safety of principal, 

liquidity, rate of return, and 

public trust. The investment 

policy outlines the investments 

available for the District and 

mandates that all investments 

are authorized by and consistent 

with applicable State law. The 

Treasurer ensures that all 

investments are properly 

collateralized with the institution 

that holds the investment. A 

written report is provided to the 

Park Board on a monthly basis 

detailing all outstanding 

investments. 

EXPENDITURE ACCOUNTABILITY 

The Park District regularly reviews 

financial results compared to the 

budget. Each month financial 

results are reported and 

discussed with the Park Board. In 

addition, relevant program 

information, year-to-date 

revenues and expenditures and 

projected year-end results are 

provided by staff. Tracking of 

capital improvement project 

expenditures is provided on a 

regular basis as well. 

Fiscal policy states that the 

Park District shall make prompt 

payment of purchases as 

provided by the Local 

Governmental Prompt Payment 

Act of Illinois. 

A detailed investment policy 

emphasizing safety of principal, 

authorized investments, 

collateralization and a policy 

promoting inclusion of 

community businesses in 

purchasing opportunities are also 

in place. 

INTERNAL CONTROLS 

The Gurnee Park District maintains 

a system and environment of 

internal control to safeguard its 

assets against loss, check the 

accuracy and reliability of its 

accounting data, promote 

operational efficiency, and 

encourage adherence to 

prescribed financial policies 



adopted by the Park District 

Board of Commissioners. 

The Park District Board of 

Commissioners and Management 

Staff demonstrate and promote a 

commitment to integrity and 

ethical values. Management 

Staff, through oversight of the 

Board of Commissioners, establish 

structures, reporting lines and 

appropriate authorities in pursuit 

of objectives. The Park District 

demonstrates a commitment to 

attract, develop and retain 

competent individuals in 

alignment with the mission and 

vision of the District. Individuals 

are held accountable for their 

internal control responsibilities as it 

relates to their job duties. 

MASTER PLAN 

The Board of Commissioners 

initiated a process to update the 

District’s current Master Plan in 

late 2009. A committee was 

formed, comprised of a crossdepartmental 

team. The results 

from the 2007 community-wide 

interest and attitude survey were 

used to assist the development of 

this plan. Public input was also 

sought through a public hearing 

held on March 16, 2010. 

Mission Statement: Promoting fun and preserving nature. 

Vision Statement: As a nationwide leader in our field, be the 

premier provider of community driven and innovative park 

and recreation experiences, while maintaining financial 

stability. 

This Master Plan identifies all per 1,000 population. However, 

parks and facilities owned and the District is lacking in the area 

operated by the District and the of acreage for community parks. 

need for future improvements Several potential acquisitions are 

and additions. Since Gurnee is identified. The plan also consists 

heavily developed, and no 

of recommendations and 

major population increases are implementation strategies aimed 

anticipated in the next ten years, at helping the district meet the 

most of the Park District’s efforts expectations of its constituency 

will focus on maintaining a high over the next ten years. This 

standard of excellence with 

plan will be annually reviewed 

current infrastructure along with and updated according to 

ensuring quality service to all changes in circumstances and 

residents through timely 

opportunities. This process 

maintenance, improvements permits the district to maintain its 

and replacements. 

responsiveness to the residents’ 

needs and is imperative to the 

Following national open 

district’s future success. 

space standards, the District 

currently has met the open 


space requirements of 10 acres approved the Master Plan on 

April 20, 2010. 



STRATEGIC PLAN 

The 2012-2015 Strategic Plan that 

was approved by the Board in 

February 2012 served as the road 

map for the continued successful 

operation of the Park District 

through the end of the 2015-2016 

fiscal year. In 2016-17, the Park 

District will create the next five 

year Strategic Plan that will serve 

as the guide for continued 

successful operations of the Park 

District through fiscal year 2021- 

2022. Park District management 

and staff are excited about the 

opportunities available to 

achieve an even higher level of 

success through the guidance of 

the next Strategic Plan. 

Park District Initiatives as Identified in the 

2012 – 2015 Strategic Plan 

Based on the District’s vision and the community needs identified 

through the research, an Executive Steering Committee developed 

the following eight strategic initiatives: 

1. Deliver Innovative Programs and Services that align with current 

and future needs of the community 

2. Attract and Retain High Quality Employees at All levels 

3. Sustain Long Term Financial Strength 

4. Maximize Operational Efficiency through Technology 

5. Enhance the Park Experience 

6. Explore Opportunities for Additional Parks and Facilities 

7. Broaden External Relations to Maximize District Effectiveness 

8. Expand Visibility & Strengthen Community Awareness 

A Listing of the Park District 

initiatives identified in the 2012- 

2015 Strategic Plan are listed to 

the right. The Park District is proud 

that all initiatives were achieved. 



Chart 1: Source and use of funds 

Chart 1 shows the funding sources and the major expenditure use of the 2016-17 Annual Budget. Currently, 

the sources are split 36% taxes and 54% fees for services. Salaries and benefits make up the largest use of 

funds followed by debt service, capital outlay, and contractual services. 


Supplemental Information 

The Gurnee Park District is located 

approximately 45 miles northwest 

of the Chicago Loop. With a 

population of approximately 

34,284, the Park District offers 

recreation opportunities to a very 

diverse population base who live 

mostly in single family homes with 

a median household income of 

Table 2: Age distribution in Gurnee, IL 

2010 2006 

Age Population Percent Population 

Less than 10 years 4,452 15% 4,855 

10 - 19 years 5,134 16% 5,097 

20 - 34 years 4,850 15% 5,263 

35 - 44 years 4,932 16% 5,782 

45 - 54 years 5,655 18% 5,174 

55 - 64 years 3,517 11% 2,645 

Greater than 65 years 2,755 9% 2,354 

Total: 31,295 100% 31,170 

$85,726. 

The Park District has continued 

to grow in importance to the 

community. As the population in 

the community begins to age and 

becomes more diverse (see charts 

below from the Village of Gurnee 

2010 and 2006 census), shifting the 

program offerings and 

concentrating on customer service 

Table 3: Race distribution in Gurnee, IL 

2010 2006 

Population Percent Population 

White / Caucasian 20,938 67% 22,234 

Black or African American 2,362 8% 1,965 

Hispanic or Latino 3,665 12% 2,902 

Indigenous 57 < 1% 93 

Asian 3,601 11% 3,241 

Other 672 2% 735 

Total: 31,295 100% 31,170 

continues to help maintain the 

Park District’s goodwill in the 

community. The median age in 

the community is about 37.9. 

Although predominantly white, 

the Park District has substantial 

African American, Latino and 

Asian populations. There are 

12,031 households with 76.1% 

being owner occupied. The 

average household size is 2.77 with 

41.5% of households having an 

individual younger than 18 at 

home. 

Listed in Table 4 are tax rates 

among Park Districts in the Lake 

County area compared to the 

Gurnee Park District tax rate. 

The Gurnee Park District 

boundaries largely overlap the 

Village of Gurnee. The Village of 

Gurnee has many employment 

opportunities for local residents. 

Major industries include tourism 

and retail shopping. In addition, 

a large industrial complex known 

as the Grand Tri-State Business 

Park provides a variety of 

factory, warehouse and office 

jobs. The area's largest 

employers are presented in 

Table 5. 


SUPPLEMENTAL INFORMATION 

Table 4: Tax rates among Lake County, IL park districts. 

Zion Park District - 1.322 

Waukegan Park District - 1.112 

Wheeling Park District - .938 

Round Lake Area Park District - .849 

Barrington Park District - .754 

Foss Park District - .703 

Grayslake Park District - .549 

Gurnee Park District - .522 

Park District of Highland Park - .520 

Buffalo Grove Park District - .517 

Mundelein Park District - .515 

Lake Bluff Park District - .504 

Table 5: Largest Employers in Gurnee, IL 

2016 

% of Total 

District 

Employer Employees Rank Employment 

Six Flags Great America (1) 4000 1 24.3% 

Gurnee Park District (1, 2) 658 2 4.0% 

Wal-Mart 

Sam's Club, Subsidiary of WalMart 220 3 1.3% 

Wal-Mart Super Store 284 3 1.7% 

Key Lime Cove 500 4 3.0% 

Warren Township High School Dist. #121 (2) 473 5 2.9% 

Nosco Printing Group (3) 400 6 2.4% 

Gurnee School District #56 (2) 391 7 2.4% 

Woodland School District #50 (2) 353 8 2.1% 

Jewel-Osco 300 9 1.8% 

Sears 275 10 1.7% 

(1) Includes seasonal 

employees 

(2) Includes part-time 

employees 

(3) Includes temporary 

employees who work 

full-time 

2016 Data Source: Phone 

canvass of employers, 

Illinois Department of 

Employment Security 

7854 47.8% 

The Park District works with 

several affiliates to offer 

recreational opportunities 

including baseball, basketball, 

opportunities during the day 

and evening by coordinating 

with local schools for facility use 

after the school day. 

softball and soccer. The Park 

District extends recreation 


Park Information 

COMMUNITY PARKS 

Betty Russell Community Park 

Originally known as Pembrook 

Community Park; the name was 

changed in 1996 to Betty Russell 

Community Park in honor of the 

retiring Park District Director, who 

served the district for 25 years. 

The total acreage at the park is 

18.9 acres. Amenities include a tot 

-lot and playground, two softball 

fields, two tennis courts, one halfcourt 

basketball, skate park, sand 

volleyball court, four soccer fields, 

two skating rinks and a warming 

shelter/restroom facility. 

Betty Russell Park has recently 

been renovated and expanded. 

The renovation began in fall of 

2010 with replacing the swing sets 

and installing synthetic grass in the 

swing areas with materials much 

like what would be found on 

synthetic turf athletic fields. In the 

spring of 2011, the second phase 

of renovations began with the 

installation of a Pentagode 

climbing structure. This structure is 

a new enhancement to the 

original playground design. New 

playground equipment was 

installed in the toddler and 

youth playground areas. The 

entire project was completed in 

the fall of 2011. Residents were 

invited to a rededication and reopening 

of Betty Russell Park 

which was held on April 24, 2012. 

Hunt Club Community Park 

This park was built to 

accommodate population 

growth west of I-94. The site 

includes a tot-lot, two 

playgrounds, 1-mile path, 10- 

acre woodland, four half-court 

basketball courts, fishing stations, 

two regulation size soccer fields, 

and one softball field. The Hunt 

Club Park Community Center 

and Aquatic Center are also 

part of this location. Hunt Club 

acreage is 45 acres. 

Viking Community Park 

Viking Park, known as the 

Gurnee Park District’s flagship 

park, was the first development 

project for the Park District after 

its formation in 1968. This park 

boasts a tot lot, two 

playgrounds, four half-court 

basketball courts, one skate 

park, soccer field complex, two 

tennis courts, 20x40 picnic shelter, 

three softball fields, sand 

volleyball court, circulation 

paths, two restroom facilities, 

band shell, summer kitchen, 

dance hall, records storage 

bungalow and community 

center. Viking Community Park 

has a total of 38.1 acres. 

O’Plaine Community Park 

O’Plaine Park, formerly known as 

Russell Community Park, was 

changed to O’Plaine Community 

Park on November 19, 1996 to 

avoid confusion with Betty Russell 

Community Park. Construction 

started in July 1990 and the park 

was dedicated on October 27, 

1991. 

The park has a community 

playground as well as a 

restroom/shelter facility, two ½ 

court basketball courts, and two 

Little League baseball fields. In 

2013 the Park District acquired 

three additional acres at 

O’Plaine Community Park. This 

acquisition increases the park’s 

visibility from O’Plaine and Russell 

Roads, adds additional passive 


PARK INFORMATION 

recreation space to the District’s 

inventory and offers additional 

community space for gardening 

and other preservation efforts. 

MAJOR RECREATION FACILITIES 

Hunt Club Park Community 

Center 

In 2005, the district constructed a 

44,000 sq ft community center, 

which includes a 4,000 sq ft fitness 

center, three preschool rooms, a 

family activity room, dance 

studio, rock climbing wall, multi 

purpose room, gymnasium and 

offices for recreation staff. The 

center serves over 1,300 fitness 

members and offers programs 

such as dance, open gym, group 

fitness, music, martial arts, 

basketball, volleyball, arts and 

crafts etc. 

Hunt Club Park Aquatic Center 

In 2001 the Hunt Club Park 

Aquatic Center, a 1,500 bather 

load pool, was constructed. It 

opened to the public on 

Memorial Day weekend in 2002. 

The aquatic center is a zero 

depth edge pool that features 

three flume slides, two drop slides, 

water toy features, lap swim area, 

a tot pool area, a waterfall 

feature, sand volleyball court, a 

sand play area, turf sunning, a 

café, and ample shade 

amenities. There is also a spray 

ground area located just outside 

the entrance to the Aquatic 

Center. This project was 

financially supported by the 

Village of Gurnee, Gurnee Park 

District and the State of Illinois. 

Viking Park Community Center 

The Viking Park Community 

Center is the original community 

center for Gurnee Park District. 

This facility includes one dance 

studio, three preschool rooms, 

registration offices, a dance hall 

and administrative offices. In 2000 

an addition was constructed to 

expand the community center to 

include recreation programming 

space, new meeting rooms, three 

preschool rooms and additional 

offices. This center serves 

residents east of I-94. 

FitNation 


purchased the 75,000 square foot 

fitness center located just off 

Interstate 94 on October 15, 2013. 

The facility, formerly known as 

Gold’s Gym, re-opened on 

November 6, 2013 as FitNation. 

The FitNation space 

encompasses an expansive 

fitness floor with cardio and 

weight lifting machines and 

equipment, a large gymnasium, 

five lane lap pool with hot tubs, 

several specialized group 

exercise studios, childcare room, 

and well appointed locker rooms 

with sauna and steam rooms. 

Programs include personal 

training, group exercise classes, 

aquatic classes and much more. 

NEIGHBORHOOD PARKS 

The Park District offers over 80 

acres of well-maintained 

neighborhood parks that contain 

playgrounds, tennis courts, 

outdoor basketball courts, 

soccer fields, baseball or softball 

fields, outdoor volleyball courts, 

three small skate parks, picnic 

shelters, a fishing area, and 

outdoor ice rinks. The Park District 

also maintains the grounds of 

several local government 

agencies. 


General Budget Review 

The Gurnee Park District’s Fiscal 

Year 2016-2017 budget of $16 

million is prepared consistent with 

the Park District vision: As a 

nationwide leader in our field, be 

the premier provider of 

community driven and 

innovative park and recreation 

experiences, while maintaining 

financial stability. 

We are confident that this 

budget enables the Park District 

to achieve that vision as well as 

continue the “standard of 

excellence” in our services while 

maintaining financial strength. 

This budget was developed 

with all facilities in full operating 

status. Of the $16 million budget, 

$1,912,080 is for capital projects 

and $2,782,210 is for debt service 

payments. The operating budget 

totals $11,369,295 which is 3% 

higher than the budget last year. 

This increase is mainly due to 

moderate increases included in 

all operating areas of the Park 

District. An average salary 

increase of 3% is included in the 

budget which will be distributed 

strictly based on merit. 

The Park District adheres to a 

balanced budget policy. The 

2016-2017 budget as presented, 

is a balanced budget. Total 

budgeted revenue for fiscal year 

2016-2017 is $15,728,111 

(including bond proceeds) and 

total proposed budgeted 

expenditures are $16,063,585. 

While at first glance the 

budget does not appear to be 

balanced, the $335,474 planned 

deficit is a purposeful spend 

down of accumulated fund 

balance to pay for various major 

and minor capital projects. 

Documents listing all capital 

projects of the Park District can 

be found in Appendix A. 

This is the seventh consecutive 

year that the Gurnee Park District 

is seeking the Distinguished 

Budget Presentation Award. 

The Park District was awarded 

the GFOA Distinguished Budget 

Award for the six previous fiscal 

year budgets. In order to receive 

the budget award, the Park 

District has to satisfy nationally 

recognized guidelines for 

effective budget presentation. 

The guidelines assess how well 

the Park District’s budget serves 

as a policy document, a 

financial plan, an operations 

guide, and a communications 

device. 

Budget documents must be 

rated “proficient” in all four 

categories, and the fourteen 

mandatory criteria within those 

categories, to receive the 

award. The Government 

Finance Officers Association 

serves over 17,400 government 

finance professionals throughout 

North America. 

The GFOA’s Distinguished 

Budget Presentation Awards 

Program is the only national 

awards program in 

governmental budgeting. 

We believe our current 

budget is in conformance with 

program requirements and are 

officially submitting it to the 

GFOA to determine its eligibility 

for Distinguished Budget 

Presentation Award. 


GENERAL BUDGET REVIEW 

Chart 2: Total revenue and expenditures 

Chart 2 shows the revenues and expenditures for the total Park District operations are charted above. 

The Fiscal Year 2016-17 Annual Budget does not rely on the use of 

fund balance or one time revenue items for operating purposes 

and is therefore a balanced budget. Fund balance and one time 

revenue sources are used strictly for major capital projects and/or 

carry-over capital projects from the prior fiscal year. 


Budget Summary Report 

Fund Analysis as of March 31, 2016 

The Basis of Budgeting for all funds listed on page 35 is modified 

accrual. This is the same as the Park District's basis of accounting used 

in the District’s audited financial statements. Under this modified 

accrual, revenues are budgeted when estimated to occur according 

to past history and normal scheduled events and calendars. 

Expenditures are appropriated when estimated to occur according to 

past history and program implementation. The Park District prepares a 

detail budget by month to the program expenditure line. In the 

modified accrual basis of accounting, revenues are recorded when 

available and measurable and expenditures are recorded when the 

liability is incurred. 

THE FOLLOWING FUNDS ARE 

purchases. There is a new fulltime 

position included in the 

CLASSIFIED AS MAJOR PARK 

DISTRICT FUNDS 

budget for the parks department 

based on the growth in facilities 

Corporate Fund 

and parks within the Park District. 

The Corporate Fund is used to 

The position was previously parttime. 

Total park management 

account for the general 

operating activities of the Park 

expenditures in the Corporate 

District, which are not accounted 

Fund are budgeted to increase 

for in any other fund. Property 

less than 1% compared to the 

taxes, that account for 97% of 

2015/2016 budget. This year 

the revenue in the Corporate 

$100,000 of accumulated fund 

Fund, are budgeted at 

balance is budgeted to be 

$2,005,924 which is $15,924 higher 

transferred to the Capital 

than last year’s actual tax 

Replacement / Development 

receipts. The total budgeted 

Fund. The budgeted year end 

expenditures for the Corporate 

fund balance in this fund is 

Fund are $2,068,074, which is 1.1% 

$517,274, which is $6,855 above 

higher than last year’s budget 

the fund balance target. 

and includes $26,400 in capital 

Recreation Fund 

The Recreation Fund is used to 

account for the operations of 

recreation programs and fitness 

centers. Revenues are derived 

from specific annual property tax 

levy and fees charged for the 

programs and the use of the 

fitness centers. Total proposed 

budgeted expenditures in the 

Recreation Fund are $8,467,602 

which is 4.5% higher than last 

year’s budget. There is a new fulltime 

position included in the 

budget for fitness operations 

based on the positive high 

demand in membership sales 

and services. The position was 

previously part-time. The 

budgeted revenues for 

recreation programs is 3% higher 

compared to last year’s budget, 

while expenditures are budgeted 

to increase $50,140 resulting in a 

proposed net revenue of $70,674 

more than last year’s budget. 

Fitness operations are budgeted 

to generate $3.7 million in 

revenue, up 16% from last year’s 

budget. We expect to end the 

current fiscal year with 6,300 


BUDGET SUMMARY REPORT 

Budget summary as of March 31, 2016 

GURNEE PARK DISTRICT 

BUDGET SUMMARY 

As of March 31, 2016 

Fund Description 

Beginning 

Fund Balance 

05/1/2015* 

2015-16 

Estimated 

Revenues 

2015-16 

Estimated 

Expenditures 

Projected Fund 

Balance 04/30/16 

2016-17 Budgeted 

Revenues 


Expenditures 

Projected Fund 

Balance 04/30/17 

Corporate 658,789 2,065,364 2,106,879 617,274 2,068,074 2,168,074 517,274 

Site & Construction 273,636 905,899 814,238 365,297 824,985 1,122,649 67,633 

Capital Replacement / Development 2,880,075 638,035 921,027 2,597,083 677,063 510,000 2,764,145 

Recreation 1,900,969 8,030,311 7,962,416 1,968,864 8,835,371 8,600,602 2,203,633 

Hunt Club Park Aquatic Center 823,439 537,904 624,075 737,268 707,800 863,151 581,917 

Audit 16,028 23,518 27,463 12,083 23,729 28,125 7,688 

Paving & Lighting 70,891 50,713 42,530 79,074 51,198 117,000 13,272 

Recreation for the Handicapped 53,044 405,348 348,791 109,602 414,840 460,980 63,462 

Liability Insurance 80,554 168,479 181,347 67,686 194,995 209,223 53,457 

IMRF 45,275 396,116 325,063 116,328 345,504 355,675 106,156 

Social Security 94,697 330,202 321,962 102,937 332,098 334,555 100,480 

Bond & Interest 42,334 962,021 953,601 50,755 966,075 1,011,231 5,599 

Debt Service (Aquatic Center) 652,123 518,520 513,800 656,842 519,380 515,320 660,902 

Total All Funds: $ 7,591,854 $ 15,032,429 $ 15,143,192 $ 7,481,091 $ 15,961,111 $ 16,296,585 $ 7,145,617 

By Operational Area 

2015-16 

Estimated 

Revenues 

2015-16 

Estimated 

Expenditures 

2015-16 Estimated 

Surplus (deficit) 


Revenues** 


Expenditures*** 


Surplus (Deficit) 

General Operations¹ 6,058,867 5,044,354 1,014,512 6,003,100 5,155,182 847,918 

Parks Management² - 2,270,886 (2,270,886) - 2,412,762 (2,412,762) 

Recreation ³ 8,435,659 7,203,876 1,231,782 9,250,211 7,865,490 1,384,721 

Aquatic Center Operations⁴ 537,904 624,075 (86,171) 707,800 863,151 (155,351) 

Total All Areas: $ 15,032,429 $ 15,143,192 $ (110,762) $ 15,961,111 $ 16,296,585 $ (335,474) 

* Amounts for the Beginning Fund Balance 05/01/2015 are from the District's Audited FY2015 Comprehensive Annual Financial Report. 

** General Operations revenue includes transfers of $100,000 from the Corporate Fund and $490,563 from the Recreation Fund to the 

Capital Replacement / Development Fund. 

*** General Operations expenditures include $100,000 transfer from the Corporate Fund to the Capital Replacement / Development Fund. 

Recreation expenditures include $490,563 transfer from the Recreation Fund to the Capital Replacement / Development Fund. 

General Operations¹ includes the Corporate Fund less Park Management expenditures, Site & Construction Fund, Capital Replacement 

/ Development Fund, Audit Fund, Paving and Lighting Fund, Liability Insurance Fund, IMRF Fund, Social Security Fund, Bond & 

Interest Fund, and Debt Service (Aquatic Center) Fund. Park Management² includes expenditures from the Corporate Fund and Recreation 

Fund. Recreation³ includes the Recreation Fund and Recreation for Handicapped Fund. Aquatic Center Operations⁴ includes 

the Hunt Club Park Aquatic Center Fund. 

The Fiscal Year 2016-17 Annual Budget does not rely on the use of fund balance or one time revenue items for operating purposes 

and is therefore a balanced budget. Fund balance and one time revenue sources are used strictly for major capital projects and/or 

carry-over capital projects from the prior fiscal year. 



members and increase 

membership an additional 900 

members in Fiscal Year 2016-17. 

Included in the Recreation Fund’s 

proposed budget under the 

fitness operations area is a 

$357,563 transfer to the Capital 

Replacement/ Development 

Fund for future FitNation debt 

payments. The FitNation debt 

schedule is setup to have 

payment amounts increase later 

in the life of the bonds. Total debt 

service (including the remaining 

Hunt Club Park Community 

Center debt that is paid out of 

fitness operations) amortized 

equally over the 23 year life of 

the bonds is around $855,000 

per year. The 2016-2017 Fiscal 

Year debt payments for 

FitNation and Hunt Club Park 

Community Center fitness area 

portion is $497,438. The addition 

of the transfer for future debt 

payments brings this total to 

$855,000. This year $133,000 of 

accumulated fund balance is 

budgeted to be transferred to 

the Capital Replacement / 

Development Fund. Total park 

management expenditures in 

the Recreation Fund are 

budgeted to increase 5.5% 

compared to last year’s budget. 

This is mainly due to the budget 

line item added for the removal 

of any large dead trees that 

cannot be removed by Park 

District staff. The budgeted year 

end fund balance for the 

Recreation Fund is $2,203,633, 

which is $369,155 above the fund 

balance target. 

Hunt Club Aquatic Center Fund 

The Hunt Club Aquatic Center 

Fund is used to account for the 

operations of the Aquatic 

Center. Revenues are derived 

from user fees. Total budgeted 

revenue for the Aquatic Center is 

$707,800 which is less than 1% 

Table 6: Program budget analysis 

FISCAL YEAR 2015/2016 (BUDGET) 

FISCAL YEAR 2016/2017 (BUDGET) 

PROGRAM Area REV EXP NET % REV EXP NET % 

Athletics 551,074 319,312 231,762 42% 589,649 337,156 252,493 43% 

Gen Youth Rec 227,025 131,828 95,197 42% 222,353 133,393 88,960 40% 

CARE 790,370 340,365 450,005 57% 796,433 343,145 453,289 57% 

Pre School 599,847 283,218 316,629 53% 588,444 286,174 302,270 51% 

Day Camp 1,056,764 541,646 515,118 49% 1,116,687 553,176 563,511 50% 

Adult Recreation 30,716 35,398 (4,682) -15% 31,452 35,933 (4,481) -14% 

Fitness Programs 32,266 17,937 14,329 44% 36,870 20,010 16,860 46% 

Rentals 73,168 41,480 31,688 43% 83,350 51,293 32,057 38% 

Special Events 44,489 47,211 (2,722) -6% 55,236 64,527 (9,291) -17% 

Aquatics 410,810 274,800 136,011 33% 416,869 258,527 158,342 38% 

Total $ 3,816,529 $ 2,033,194 $ 1,783,335 47% $ 3,937,343 $ 2,083,334 $ 1,854,009 47% 

Fitness Center Ops 3,220,380 3,180,656 39,724 1% 3,729,289 3,393,560 335,729 9% 

Grand Total $ 7,036,909 $ 5,213,850 $ 1,823,059 26% $ 7,666,632 $ 5,476,894 $ 2,189,739 29% 

Table 6 compares 2016-17 and 2015-16 budgeted program area and fitness operations revenues and expenditures. 



lower than last year’s budget, 

and a 32% increase over last 

season’s actual revenue. 

Budgeted expenditures are 

$863,151 which is 18% higher 

than last year’s budget. The 

increase in expenditures is mainly 

due to the capital expenditures 

included in the budget including 

the waterfall repair work. Less 

capital items, total expenditures 

are budgeted to decrease 2.8% 


Majority of the revenue ($412,375 

or 58%) comes from the sale of 

season passes. The budget for 

season passes is based on the 

number of passes sold in previous 

seasons taking into account any 

changes in pricing. The 

remaining revenue comes 

mainly from daily fees and 

concessions operations. The 

Aquatic Center has consistently 

operated at slightly higher than 

break even before planned 

capital expenditures. The Fiscal 

Year 2016-17 budget includes 

net revenue of $33,649 before 

capital expenditures. The Hunt 

Club Aquatic Center Fund 

proposed budget includes 

$189,000 in capital 

improvements that reflect a 

purposeful spend down of 

accumulated fund balance. 

Including the capital 

expenditures results in a 

($155,351) net revenue for the 

Hunt Club Aquatic Center Fund. 

The proposed budgeted year 

end fund balance in this fund is 

$581,917 which is $786,621 below 

the fund balance target. The 

fund balance target in this fund 

includes 25% of operating 

expenditures plus 20% of the cost 

of construction. The current fund 

balance covers the 25% of 

operating costs, but falls short of 

the 20% of construction costs. 

Bond and Interest Fund 

This fund is used to accumulate 

monies for the Park District's 

retirement of general obligation 

bonded debt. Financing is 

provided by an annual tax on 

property levied for the purpose 

of retiring bonded indebtedness. 

Budgeted revenue in this fund is 

$966,075 and budgeted 

expenditures are $1,011,231. The 

resulting negative net result in 

the fund is a purposeful spend 


balance. The budgeted year 


$5,599. 

Capital Replacement / 

Development Fund 

This Fund is used to replace aging 

capital items as well as for the 

development of new capital or 

infrastructure. Financing is 

provided by transfer of funds 

from the Corporate and 

Recreation Funds. The proposed 

budget includes a $100,000 

transfer from the Corporate Fund 

and a $133,000 transfer from the 

Recreation Fund. An additional 

$357,563 is budgeted as a 

transfer from the Recreation Fund 

for the specific purpose of future 

FitNation debt service payments. 

The proposed budgeted year 


$2,764,145. There is no fund 

balance target in this fund. 

THE FOLLOWING FUNDS ARE 

CLASSIFIED AS NON-MAJOR PARK 

DISTRICT FUNDS 

Site and Construction Fund 

The Site and Construction Fund is 

used to account for capital 

expenditures associated with 

acquiring, improving, and 

maintaining the Park District's 

properties and equipment. 

Financing is provided from the 

proceeds of sale of general 



obligation bonds, developer 

donations, grants and interest 

earned on investments. The 

budgeted year end fund 

balance in this fund is $67,633. 

There is no fund balance target in 

this fund. 

Audit Fund 

This fund is used to account for 

revenues derived from a specific 

annual property tax levy for the 

purpose of an annual audit of the 

financial statements and 

accounting records of the Park 

District. The budgeted year end 

fund balance in this fund is $7,688 

which is $657 above the fund 


Paving and Lighting 




purpose of making paving and 

lighting improvements throughout 

the Park District. The budgeted 

year end fund balance in this 

fund is $13,272 which is $6,335 

above the fund balance target. 

Recreation for Handicapped 

Fund 



annual property tax levy which is 

disbursed to the Warren Special 

Recreation Association to 

provide special recreation 

programs for the handicapped 

and impaired. This fund is also 

used to make ADA 

improvements to the Park 

District’s park infrastructure. The 


balance in this fund is $63,462. 

There is no fund balance target 

in this fund. 

Liability Insurance Fund 



annual property tax levy to 

provide liability insurance for the 

Park District’s operations. The 


balance in this fund is $53,457 



Illinois Municipal Retirement 

Fund 




purpose of providing employer 

contributions to the State 

regulated Illinois Municipal 

Retirement Fund. The budgeted 

year end fund balance in this 

fund is $106,156 which is $17,238 

above the fund balance target. 

Social Security Fund 




purpose of meeting the costs 

associated with the participation 

in the "Social Security Act." The 


balance in this fund is $100,480 



Debt Service (Aquatic Center) 

Fund 


funds for the retirement of 

alternate revenue bonds issued 

for the construction of the 

aquatic center. Financing is 

provided by annual payments 

from the Village of Gurnee and 

the Park District's annual rollover 

bonds. The budgeted year end 

fund balance in this fund is 

$660,902 which is $147,102 above 

the fund balance target. The 

fund balance target represents 

the following year debt payment. 

OPERATIONAL AREAS: 

The lower portion of the Budget 

Summary Report on page 33 is 

the individual Operational Areas 

estimated and budgeted 



Chart 3: Total park district revenue (excluding transfers) 

Chart 3 illustrates total 

revenue by major 

category for 2014-15, the 

budget and estimated 

revenue for 2015-16 and 

the budgeted revenue 

for 2016-17, all of which 

exclude transfers. 

revenues, expenditures, and 

surplus or deficit. The fund 

balances are directly related to 

the results of the operational 

area. The beginning fund 

balance for all funds, plus or 

minus the surplus or deficit, will 

result in the ending fund balance 

for all funds. Real estate taxes 

are collected in the General 

Operations and Recreation 

areas. Most capital 

improvement costs are 

expensed in the General 

Operations area with the 

exception of those directly 

attributable to the Recreation 

area and Aquatic Center 

operations. The Park District does 

not budget revenue directly to 

the Parks Management 

Operational area. 

Planned overall deficit 

spending in 2016-17 is the result 

of capital improvement projects 

and results in lower fund 

balances. Most of these capital 

improvements are budgeted out 

of the General Operations area. 

The Recreation area is projected 

to have an increase in surplus 

from the 2015-16 year end 

estimates due to a modest 

increase in budgeted program 

participation and fees as well as 

an increase in fitness 

memberships. The Aquatic 

Center Operations budgeted 

deficit of $155,351 is a direct 

result of the budgeted capital 

improvements. 

MAJOR REVENUE SOURCES 

Property Tax Revenue 

Property tax revenue accounts 

for 36% of the total park district 

revenue. The total municipal 

property tax levy includes the 



Corporate Fund, Recreation 

Fund, Audit Fund, Paving and 

Lighting Fund, Recreation for 

Handicapped Fund, Illinois 

Municipal Retirement Fund, 

Liability Insurance Fund, Social 

Security Fund, and the Bond and 

Interest Fund. Total property tax 

revenue is budgeted to increase 

less than 1% in 2016-17 compared 

to estimated 2015-16 total 

property tax revenue. Population 

growth in the Park District has 

remained relatively flat over the 

last several years. Because of 

this, the Park District expects a 

trend of level to very modest 

growth in property tax revenue 

over the next several fiscal years. 

Fees and Charges 

Fees and charges account for 

54% of the total park district 

revenue compared to 52% of the 

2015-16 total estimated revenue. 

In the Recreation Fund, fees and 

charges for services account for 

87% of total revenue. Revenue 

from fees and charges for 

services consists of recreation 

program revenue, fitness center 

operations revenue and aquatic 

center operations revenue. Fees 

and charges for services revenue 

is budgeted to increase $956,777 

compared to 2015-16 year end 

estimates. Recreation program 


7% compared to 2015-16 year 

end estimates which are up 8% 

from 2014-15 actual year end 

totals. Fitness operations 

continues to be a successful 

growth area for the Park District. 

Fitness operations accounts for 

$3.7 million in budgeted revenue 

in 2016-17, which is a 16% 

increase over last year’s budget. 

Revenue from the aquatic 

center is budgeted flat 

compared to last year’s budget 

and budgeted to increase 32% 

from 2015-16 projections. The 

budget reflects a normal 

weather season compared to 

poor weather seasons the 

previous three years. Because 

the 2015-16 estimates show that 

we will collect 96% of budgeted 

revenue, the 2016-17 budget is a 

realistic estimate. Continued 

growth in fees and charges for 

services in recreation 

programming and fitness 

operations is extremely 

important for the financial 

stability of the Park District given 

the expected lack of growth in 

tax revenue. The Park District 

studies past trends of all 

recreation programs, 

membership levels, and Aquatic 

Center usage when budgeting 

for fees and charges. The overall 

state of the economy is also 

considered in the budget 

process. 

Other Sources 

The Park District receives an 

annual payment from the Village 

of Gurnee for a portion of the 

yearly debt service payment for 

the Hunt Club Park Aquatic 

Center. Other revenue sources 

are mainly through interest 

income and reimbursement for 

services performed by the Parks 

Team. In 2015-16 the Park District 

received a $120,016 developer 

donation. There are no 

developer donations included in 

the 2016-17 budget. 

TOTAL PARK DISTRICT 

EXPENDITURES 

The chart on the following page 

illustrates total expenditures by 

major category for 2014-15 

through 2016-17, excluding 

transfers. Total Park District 

expenditures budgeted at 

$15,706,022 for 2016-17 represents 

a less than 1% decrease 




Chart 4: Total park district expenditures (excluding transfers) 

Chart 4 illustrates total expenditures by major category for 2014-15, the budget and estimated expenditures for 2015-16 and the 

budgeted expenditures for 2016-17, all of which exclude transfers. 

Salaries & Benefits 

The increase in Salaries and 

Benefits includes an average 

salary increase of 3% which will 

be distributed strictly based on 

merit, the addition of two fulltime 

positions, one in the Parks Team 

and one in fitness operations, 

which are both currently parttime 

positions, and an increase in 

health insurance premiums. 

Services & Supplies 

The increase in Services and 

Supplies is to account for regular 

annual increase in costs as well 

as the Recreation Fund budget 

reflecting full program 

participation. 

Capital Outlay 

The increase in budgeted 

expenditures for capital outlay 

from 2015-16 estimate to 2016-17 

budget is due to capital 

projects included in the 2015-16 

budget that were not 

completed and carried over 

into 2016-17. The funds for the 

majority of the 2016-17 

budgeted capital projects were 

accumulated in previous years. 

Debt Service 

Debt service expenditures are 

budgeted slightly lower than 

they were in 2015-16 due mainly 

to the refinancing of the debt 

certificates on the Hunt Club 

Park Community Center into 

general obligation (alternate 

revenue source) bonds that will 

save the Park District about 

$30,000 annually over the next 

ten years. 


Combined Statement of Revenues, Expenditures and 

Changes in Fund Balance 

The Combined Statement of 

for the next several years as 

Revenues, Expenditures and 

illustrated by the chart. 

Changes in Fund Balance 

Expenditures in this fund are 

presents primary revenue and projected to increase over the 

expenditure categories by major three year period to $2,068,074 

and non-major funds and three from $1,882,034. A fund transfer 

years of information. The 2014- in the amount of $100,000 to the 

15 actual amounts are audited Capital Replacement / 

figures. A surplus or deficit for Development Fund is budgeted 

each fund is calculated and the in 2016-17. The budgeted fund 

resulting fund balance is 

balance at year end 2016-17 is 

presented. Total projected fund $517,274. 

balance at the end of 2016-17 is 

RECREATION FUND 

$7.1 million. 

The Recreation Fund is used to 

CORPORATE FUND 

account for the operations of 

The Corporate Fund is used to recreation programs and fitness 

account for the general 

center operations. Revenues are 

operating activities of the Park derived from specific annual 

District, which are not accounted property tax levy, fees charged 

for in any other fund. Total 

for recreation programs, fitness 

revenues are projected to 

memberships and fitness center 

increase slightly from 2014-15 to daily fees. The primary revenue 

2015-16 and increase again in source for this fund is fees and 

2016-17. The increases are due to charges. Fees and charges are 

the slight increase in tax revenue budgeted to account for 86% of 

collected. The primary revenue revenues for 2016-17. Other 

source for this fund is taxes 

budgeted revenues include 

(property and replacement) 

property and replacement taxes 

which account for over 99% of the (13%), interest on investments 

revenue in the Fund. Very modest and miscellaneous revenues 

growth is expected in tax revenue (1%). The increase in budgeted 

revenues is due to an increase in 

fitness memberships as well as a 

modest increase in budgeted 

program participation and fees. 

The 9% increase in expenditures 

from 2015-16 estimates to 2016-17 

budget is mostly attributed to the 

2016-17 budget being set for full 

program participation. A fund 

transfer in the amount of 

$490,563 is budgeted to the 


Development Fund. $133,000 is 

for general future capital 

replacement and development 

needs of the Park District while 

$357,563 is directly from fitness 

center operations specifically for 

future FitNation debt payments. 

The budgeted fund balance at 

year end 2016-17 is $2,203,633. 

HUNT CLUB AQUATIC CENTER 

FUND 

The Hunt Club Aquatic Center 

Fund is used to account for the 

operations of the Aquatic 

Center. Revenues are derived 

from user fees, which is the 

primary revenue source for this 

fund. User fees are budgeted to 

account for 99% of revenues for 

2016-17. Other revenue includes 

interest on investments. The 

increase in net revenue from 


COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE 

2014-15 actual and 2015-16 

estimate to 2016-17 budget is 

directly related to the poor 

weather impact on the 2014 and 

2015 seasons. The 2016-17 budget 

reflects an average weather 

season. The budgeted fund 


$581,917. 

BOND AND INTEREST 


monies for the Park District’s 

retirement of general obligation 

bonded debt. Financing is 

provided by an annual tax on 

property levied specifically for the 

purpose of retiring bonded 

indebtedness. The 2016-17 

budgeted negative net result in 

the fund is a purposeful spend 


balance. The budgeted fund 


$5,599. 

CAPITAL REPLACEMENT / 

DEVELOPMENT FUND 

The Capital Replacement and 

Development fund is used to 

accumulate funds for the 

replacement and development 

of capital assets and 

infrastructure. Financing is 

provided by transfer of funds from 

the Corporate and Recreation 

funds. The total budgeted to be 

transferred into this fund for 2016- 

17 is $590,563 of which $357,563 is 

for future FitNation debt service 

payments. The remaining 

budgeted revenue of $86,500 

comes from interest on 

investments and miscellaneous 

revenue. The budgeted fund 


$2,764,145. 

NONMAJOR GOVERNMENTAL 

FUNDS 

The remaining funds are grouped 

together as they are nonmajor 

funds. They consist of the Site 

and Construction Fund, Audit 

Fund, Paving and Lighting Fund, 

Recreation for the Handicapped 

Fund, Liability Insurance Fund, 

Illinois Municipal Retirement 

Fund, Social Security Fund, and 

the Debt Service (Aquatic 

Center) Fund. The primary 

revenue sources for these funds 

are taxes, bond proceeds and 

the annual intergovernmental 

payment from the Village of 

Gurnee for the Aquatic Center 

debt service payment. These 

funds account for $1,073,050 of 

the Park District’s total budgeted 

fund balance. 

TOTAL GOVERNMENTAL FUNDS 

The Park District operates under a 

conservative financial approach. 

Surplus operating budgets, 

program fees and taxes that 

exceed general operating 

expenses are proposed each 

year. Excluding capital 

expenditures and debt service 

expenditures as well as bond 

proceeds and grants, the District 

would be budgeting a $2.4 

million surplus for 2016-17. This 

reflects the Board of 

Commissioners’ desire to operate 

and maintain the Park District in a 

positive position so that it has the 

capacity to improve existing and 

develop new recreational 

opportunities for residents. 

The Budget Summary Report 

on page 33 balances to the 

Combined Statement of 

Revenues, Expenditures and 

Changes in Fund Balance on 

pages 42 - 48. 

Fees and charges, property 

taxes and interest income / 

miscellaneous money provide 

funding for the recreation 

services provided by the Park 

District. 

(Article continues on page 49) 




Combined Statement of Revenues, Expenditures and Changes in Fund Balance 

Major and Nonmajor Funds 

2015-2017 Summary 

Major 


2014-15 2015-16 2016-17 

Revenues Actual Estimate Budget 

Taxes $ 2,020,429 $ 2,032,693 $ 2,051,674 

Fees & Charges - - - 

Grants / Intergovernmental - - - 

Investment Income 2,116 3,950 5,500 

Donations and Miscellaneous 12,982 28,720 10,900 

Total Revenues $ 2,035,527 $ 2,065,364 $ 2,068,074 

Expenditures 

Salaries and Benefits $ 1,279,470 $ 1,353,548 $ 1,444,684 

Contractual Services 213,474 235,940 241,980 

Supplies 190,124 190,510 193,350 

Intergovernmental - WSRA - - - 

Capital Outlay 66,637 17,850 26,400 

Debt Service - - - 

Other 132,330 155,031 161,660 

Total Expenditures $ 1,882,034 $ 1,952,879 $ 2,068,074 

Surplus (Deficit) $ 153,493 $ 112,485 $ (0) 

Other Sources (Uses) 

Bond Proceeds $ - $ - $ - 

Transfers Between Funds In (Out) (120,000) (154,000) (100,000) 

Total Other Sources (Uses) (120,000) (154,000) (100,000) 

Net Surplus (Deficit) $ 33,493 $ (41,515) $ (100,000) 

Fund Balance 

May 1 $ 625,296 $ 658,789 $ 617,274 

April 30 $ 658,789 $ 617,274 $ 517,274 







Major 


2014-15 2015-16 2016-17 


Taxes $ 1,099,905 $ 1,108,665 $ 1,114,039 

Fees & Charges 6,206,250 6,794,299 7,581,258 





Expenditures 


Contractual Services 1,081,398 1,181,353 1,344,352 

Supplies 511,176 505,142 606,272 



Debt Service 492,742 497,438 497,438 

Other 429,723 479,392 514,090 


Surplus (Deficit) $ 550,982 $ 568,457 $ 725,332 



Transfers Between Funds In (Out) (253,852) (500,563) (490,563) 


Net Surplus (Deficit) $ 297,130 $ 67,895 $ 234,769 

Fund Balance 

May 1 $ 1,603,839 $ 1,900,969 $ 1,968,864 

April 30 $ 1,900,969 $ 1,968,864 $ 2,203,633 







Major 

Hunt Club Park Aquatic Center Fund 

2014-15 2015-16 2016-17 


Taxes $ - $ - $ - 

Fees & Charges 552,906 533,657 703,300 



Donations and Miscellaneous (49) 27 - 

Total Revenues $ 555,947 $ 537,904 $ 707,800 

Expenditures 

Salaries and Benefits $ 320,678 $ 310,249 $ 355,336 


Supplies 97,818 116,425 121,500 




Other 25,666 28,681 62,055 

Total Expenditures $ 627,218 $ 624,076 $ 863,151 

Surplus (Deficit) $ (71,270) $ (86,172) $ (155,351) 



Transfers Between Funds In (Out) - - - 

Total Other Sources (Uses) - - - 

Net Surplus (Deficit) $ (71,270) $ (86,172) $ (155,351) 

Fund Balance 

May 1 $ 894,710 $ 823,439 $ 737,268 

April 30 $ 823,439 $ 737,268 $ 581,917 







Major 

Bond and Interest Fund 

2014-15 2015-16 2016-17 


Taxes $ 949,148 $ 961,821 $ 966,000 



Investment Income 32 200 75 

Donations and Miscellaneous - - - 


Expenditures 

Salaries and Benefits $ - $ - $ - 

Contractual Services - - - 

Supplies - - - 


Capital Outlay - - - 

Debt Service 939,511 953,601 1,011,231 

Other - - - 

Total Expenditures $ 939,511 $ 953,601 $ 1,011,231 

Surplus (Deficit) $ 9,670 $ 8,421 $ (45,156) 





Net Surplus (Deficit) $ 9,670 $ 8,421 $ (45,156) 

Fund Balance 

May 1 $ 32,664 $ 42,334 $ 50,755 

April 30 $ 42,334 $ 50,755 $ 5,599 







Major 

Capital Replacement / Development Fund 

2014-15 2015-16 2016-17 


Taxes $ - $ - $ - 




Donations and Miscellaneous - - 66,000 


Expenditures 

Salaries and Benefits $ - $ - $ - 

Contractual Services - - - 





Other - - - 


Surplus (Deficit) $ (585,169) $ (902,555) $ (423,500) 



Transfers Between Funds In (Out) 373,852 619,563 590,563 

Total Other Sources (Uses) 373,852 619,563 590,563 

Net Surplus (Deficit) $ (211,317) $ (282,992) $ 167,063 

Fund Balance 

May 1 $ 3,091,392 $ 2,880,075 $ 2,597,083 

April 30 $ 2,880,075 $ 2,597,083 $ 2,764,145 







*The following funds are classified as Nonmajor Governmental Funds: Site & Construction, Audit, Paving & Lighting, Recreation 

for Handicapped, Liability Insurance, Illinois Municipal Retirement, Social Security, and Debt Service (Aquatic Center) 

Nonmajor 

Governmental Funds * 

2014-15 2015-16 2016-17 


Taxes $ 1,299,921 $ 1,336,877 $ 1,360,114 


Grants / Intergovernmental 385,350 386,490 386,910 




Expenditures 




Intergovernmental - WSRA 343,270 341,844 350,980 

Capital Outlay 1,528,436 396,678 911,990 

Debt Service 992,060 944,037 915,979 

Other - - - 


Surplus (Deficit) $ (2,060,541) $ (845,725) $ (1,390,453) 


Bond Proceeds $ 942,895 $ 1,034,325 $ 953,655 

Transfers Between Funds In (Out) - 35,000 - 

Total Other Sources (Uses) 942,895 1,069,325 953,655 

Net Surplus (Deficit) $ (1,117,646) $ 223,600 $ (436,798) 

Fund Balance 

May 1 $ 2,403,893 $ 1,286,248 $ 1,509,848 

April 30 $ 1,286,248 $ 1,509,848 $ 1,073,050 







Total 

Governmental Funds 

2014-15 2015-16 2016-17 


Taxes $ 5,369,403 $ 5,440,056 $ 5,491,826 

Fees & Charges 6,759,156 7,327,956 8,284,558 

Grants / Intergovernmental 385,350 386,490 386,910 




Expenditures 


Contractual Services 1,683,158 1,787,282 1,987,991 

Supplies 799,118 812,077 921,122 

Intergovernmental - WSRA 343,270 341,844 350,980 

Capital Outlay 2,330,534 1,593,514 1,912,080 

Debt Service 2,424,312 2,395,075 2,424,647 

Other 587,718 663,105 737,804 


Surplus (Deficit) $ (2,002,836) $ (1,145,087) $ (1,289,128) 


Bond Proceeds $ 942,895 $ 1,034,325 $ 953,655 


Total Other Sources (Uses) 942,895 1,034,325 953,655 

Net Surplus (Deficit) $ (1,059,941) $ (110,762) $ (335,473) 

Fund Balance 

May 1 $ 8,651,794 $ 7,591,854 $ 7,481,091 

April 30 $ 7,591,854 $ 7,481,091 $ 7,145,617 



Expenditure appropriations are 

developed from both trends and 

the operation of facilities under 

optimal weather conditions, 

particularly camps, the aquatic 

center, and other outdoor 

programming. This generally 

results in appropriated 

expenditures that are higher than 

actual level of expenditures for 

staffing and materials. 

DEFINITION OF FUND BALANCE 

Fund Balance is the difference 

between assets/deferred outflows 

and liabilities/deferred inflows in a 

governmental fund. The 

governmental funds account for 

the primary, typically taxsupported 

activities of a 

government. 

All Park District funds are 

classified as governmental funds 

and include: 

The Corporate Fund - where a 

government accounts for general 

corporate expenditures not 

reported in another fund. 

Special Revenue Funds - includes 

the Recreation Fund, for reporting 

revenue sources that are limited 

to being used for a particular 

purpose. 

Debt Service Fund - accounts for 

the retirement of debt. 

Capital Project Fund - tracks the 

accumulation and use of 

resources for constructing, 

acquiring and rehabilitating 

capital assets, such as buildings 

and recreation facilities. 

Fund balance is required to 

be reported in five components; 

nonspendable, restricted, 

committed, assigned, and 

unassigned. 

Nonspendable fund balance - is 

not available to be spent, either 

in the short-term or long-term, or 

through legal restrictions (e.g., 

inventories, prepaid items, land 

held for resale and 

endowments). 

Restricted fund balance - is 

subject to external enforceable 

legal restrictions (e.g., grantor, 

contributor and property tax 

levies). 

Committed fund balance - has 

self-imposed constraints or 

limitations that have been 

placed at the highest level of 

decision making through formal 

Board action. The same action is 

required to remove the 

commitment of fund balance. 

Assigned fund balance - denotes 

an intended use of resources but 

with no formal Board action. 

Unassigned fund balance - is 

available expendable financial 

resources in the General Fund 

that is not the object of tentative 

management plan. 



FUND BALANCE COMPARISON - 10 YEARS ALL FUNDS 

The tables on this page and the following page show a 10 year fund balance history for the Park District. 

The complete Park District fund balance policy is included in this document under Appendix E. 

FY 13/14 FY 14/15 FY 15/16 

FUND (Actual) (Actual) (Projected) 

CORPORATE 625,296 658,789 617,274 

SITE & CONST (Dev donation) 395,688 80,512 79,198 

SITE & CONST (bonds) 729,860 193,123 286,098 

CAPITAL REPL / DEVLP 3,091,392 2,880,075 2,597,083 

RECREATION 1,603,839 1,900,969 1,968,864 

HUNT CLUB PARK AQUATIC CENTER 894,710 823,439 737,268 

AUDIT 11,337 16,028 12,083 

PAVING & LIGHTING 103,879 70,891 79,074 

REC FOR HANDICAPPED 266,806 53,044 109,602 

LIABILITY INSURANCE 67,272 80,554 67,686 

IMRF 59,734 45,275 116,328 

SOCIAL SECURITY 121,866 94,697 102,937 

BOND & INTEREST 32,664 42,334 50,755 

DEBT SERVICE (Aquatic Center) 647,452 652,123 656,843 

TOTAL $ 8,651,794 $ 7,591,854 $ 7,481,091 



FY 07/08 FY 08/09 FY 09/10 FY 10/11 FY 11/12 FY 12/13 

FUND (Actual) (Actual) (Actual) (Actual) (Actual) (Actual) 

CORPORATE 537,832 633,234 758,116 718,961 561,648 589,071 

SITE & CONST (Dev donation) 250,359 256,618 271,488 241,689 248,585 395,455 

SITE & CONST (bonds) 112,305 78,215 46,056 209,072 104,415 295,497 

CAPITAL REPL / DEVLP 585,492 1,606,209 2,475,823 2,985,064 3,011,049 3,044,607 

RECREATION 1,787,267 1,788,342 1,618,259 1,435,135 1,565,801 1,699,583 

HUNT CLUB PARK AQUATIC CENTER 943,220 952,849 863,839 852,767 884,797 929,410 

AUDIT 24,237 22,627 6,974 5,867 6,667 4,957 

PAVING & LIGHTING 70,516 90,899 84,334 93,237 73,430 77,365 

REC FOR HANDICAPPED 152,428 254,248 351,807 370,175 176,225 199,234 

LIABILITY INSURANCE 107,482 107,007 56,219 48,593 32,343 45,775 

IMRF 175,771 126,871 121,478 99,670 82,170 102,515 

SOCIAL SECURITY 97,807 123,695 122,868 124,629 130,788 128,999 

BOND & INTEREST 38,632 40,265 64,161 83,395 12,136 28,878 

DEBT SERVICE (Aquatic Center) 613,308 633,475 639,794 638,575 640,237 641,899 

TOTAL $ 5,496,656 $ 6,714,554 $ 7,481,216 $ 7,906,830 $ 7,530,291 $ 8,183,245 


Equalized Assessed Valuation, Tax Levy and Tax Rates 

The spreadsheet on page 53 

shows the equalized assessed 

valuation (EAV), total tax levy 

and tax rates for ten years 

beginning with 2006. From 2006 to 

2007 tax rates began trending 

lower as a result of increased EAV 

due mainly to new construction. 

In 2009, the Park District 

experienced its first decease in 

EAV resulting in a slight tax rate 

increase from 2008 to 2009. The 

trend of decreased EAV has 

continued through 2014 resulting 

in a corresponding annual 

increase in the tax rate. The 2015 

EAV increased 2.7% from 2014 

resulting in a slightly lower tax 

rate. The 2015 increased EAV 

represents the first increase in 

EAV since 2008. The 2015 EAV still 

reflects a 24.5% decrease from 

the 2008 EAV. 


and staff discuss the tax levy 

every fall. The following timeline 

was used for the 2015 tax levy: 

October 20, 2015: Determine 

Truth-in-Taxation hearing is 

needed and present to the 

Board. 

November 6, 2015: Truth-in 

Taxation hearing notice appears 

in the newspaper. 

November 15, 2015: Hold Truth-in 

Taxation hearing. 

November 15, 2015: Adopt Tax 

Levy Ordinance. 

November 20, 2015: file Tax 

Levy Ordinance with Lake 

County Clerk. 

Chart 4: Tax levy rate - 10 years 

Chart 4 shows the Tax Levy Rate for the last ten years. 


EQUALIZED ASSESSED VALUATION, TAX LEVY AND TAX RATE 


Equalized Assessed Valuation, Tax Levy and Tax Rates 

Tax Levy Year 2015 2014 2013 2012 2011 

Equalized Assessed Valuation $ 1,022,376,751 $ 1,014,262,650 $ 1,033,716,226 $ 1,100,827,710 $ 1,204,262,913 

Total Tax Levy: $ 5,430,826 $ 5,386,891 $ 5,313,301 $ 5,228,932 $ 5,081,990 

Corporate 0.193 0.196 0.191 0.168 0.148 

Recreation 0.105 0.108 0.105 0.097 0.085 

Audit 0.002 0.002 0.003 0.003 0.002 

Paving & Lighting 0.005 0.005 0.005 0.005 0.005 

Handicap 0.040 0.040 0.040 0.040 0.040 

IMRF 0.033 0.036 0.031 0.030 0.027 

Liability 0.019 0.016 0.018 0.017 0.014 

Social Security 0.032 0.033 0.029 0.030 0.025 

Debt Service 0.093 0.095 0.092 0.085 0.076 

Total Tax Rate: 0.522 0.531 0.514 0.475 0.422 

Tax Levy Year 2010 2009 2008 2007 2006 

Equalized Assessed Valuation $ 1,275,067,212 $ 1,352,938,866 $ 1,380,574,263 $ 1,343,524,494 $ 1,242,610,406 

Total Tax Levy: $ 5,023,765 $ 4,924,697 $ 4,914,844 $ 4,702,336 $ 4,449,633 

Corporate 0.138 0.127 0.128 0.1120 0.1020 

Recreation 0.082 0.075 0.075 0.0750 0.1070 

Audit 0.002 0.002 0.001 0.0020 0.0020 

Paving & Lighting 0.005 0.005 0.005 0.0050 0.0050 

Handicap 0.040 0.040 0.040 0.0400 0.0400 

IMRF 0.022 0.019 0.017 0.0120 0.0020 

Liability 0.011 0.010 0.007 0.0190 0.0200 

Social Security 0.024 0.021 0.019 0.0190 0.0090 

Debt Service 0.070 0.065 0.064 0.0660 0.0710 

Total Tax Rate: 0.394 0.364 0.356 0.350 0.358 

The tax levy in the stated year is collected in the following year, for example, 2015 taxes levied from ordinance 

15/16-6, passed November 17, 2015, are collected in calendar year 2016. 


Debt Position 

Park District residents call for quality facilities and parks, so we budget 

capital and infrastructure expenditures for recreation activities and 

open space. Therefore, the costs associated with acquiring and improving 

many long-term capital assets are met with the issuance of 

debt and surplus operations. The Park District reviews existing obligation 

structure, current and projected surplus from operations and future 

liability levels before making decisions to issue new debt. 

The Park District currently has four outstanding debt issuances. 

SERIES 2001 ALTERNATE REVENUE Service (Aquatic Center) fund. 

SOURCE BONDS ($6,000,000) – The outstanding principal 

balance as of April 30, 2016 is 

On April 17, 2001 the Park District 

$2,240,000. 

issued $6,000,000 in alternate 

revenue source bonds to finance SERIES 2013 A & 2014 A GENERAL 

the construction of the Hunt Club OBLIGATION BONDS - 

Park Aquatic Center. The 

ALTERNATIVE REVENUE SOURCE 

Aquatic Center has a 1,500 

($8,510,000 & $1,990,000) – On 

bather load pool, three large December 17, 2013 and January 

water slides, two smaller drop 21, 2014 the Park District issued a 

slides, as well as a splash area for total of $10,500,000 in general 

smaller children. The Park District obligation alternative revenue 

entered into an agreement with source bonds to finance the 

the Village of Gurnee wherein acquisition and rehabilitation of 

the Village annually reimburses FitNation. FitNation is a 75,000 

the Park District for 75% of the square foot fitness center 

debt service. The Park District located just off Interstate 94. The 

uses property tax revenues to FitNation space encompasses 

pay the remaining 25% debt an expansive fitness floor with 

service on this bond issue. This cardio and weight lifting 

issuance is paid out of the Debt machines and equipment, a 

large gymnasium, five lane lap 

pool with hot tubs, several 

specialized group exercise 

studios, childcare room, and well 

appointed locker rooms with 

sauna and steam rooms. The 

Park District will use revenues 

from the fitness operations 

accumulated in the Recreation 

fund to pay debt service on 

these bonds. The combined 

outstanding principal balance as 

of April 30, 2015 is $10,500,000. 

SERIES 2014 B GENERAL 

OBLIGATION LIMITED TAX PARK 

BONDS ($942,895) – On 

November 4, 2015 the Park 

District issued a total of $951,325 

in G.O. bonds. This is a bond 

issue that the district does every 

year to pay off larger bonds that 

are outstanding such as the 

Aquatic Center debt as well as 

the Hunt Club Community 

Center debt. Additionally a 

small portion of the proceeds will 

go towards ongoing capital 

projects. In 2015 the Park District 

purchased its own G.O. Limited 

Tax Park Bonds. The purchase 

was made out of the Capital 


DEBT POSITION 

Replacement/Development 

Fund. The Park District was able to 

do this because of the healthy 

fund balance in the Capital 

Replacement/Development Fund 

and keeps the interest from these 

bonds in the Park District. These 

are one year bonds and will be 

paid off in 2016 out of the Bond 

and Interest fund. 

SERIES 2015 B GENERAL 

OBLIGATION REFUNDING PARK 

BONDS - ALTERNATIVE REVENUE 

SOURCE ($3,910,000) – On June 

21, 2005 the Park District issued a 

total of $6,310,000 in debt 

certificates to finance the 

construction of the Hunt Club Park 

Community Center. On 

November 4, 2015 the Park District 

took the opportunity to refinance 

the Hunt Club Park Community 

Center debt and issued 

$3,910,000 in general obligation 

refunding alternative revenue 

source bonds. The refunding will 

a dance studio. The Park District 

uses revenue from fitness center 

operations ($65,000) 

accumulated in the Recreation 

Fund and property tax revenues 

to pay the debt service on this 

bond issue. The outstanding 

principal balance as of April 30, 

2016 is $3,910,000. 

BOND RATING 

On October 1, 2015 the Park 

District received a AA+ rating 

from Standard and Poor’s for the 

Series 2015 B bond issue, the 

Park District’s most recent issue. 

Standard and Poor’s stated in 

their Rating Rationale Report 

that “The district's recent 

financial performance has been 

strong and its overall financial 

position very strong”. 

Additionally, the District’s 

General Obligation Debt is rated 

Debt limit 

“A2” by Moody’s. Moody’s cites 

“the District’s financial operations 

will remain sound due to 

conservative financial 

management and healthy 

reserve levels. The District has 

historically maintained balanced 

or surplus operations which, in 

recent years has led to growing 

reserve levels.” 

DEBT LIMIT 

The Park District’s statutory debt 

limit is 2.875% of the Equalized 

Assessed Valuation of all taxable 

property located within the 

boundaries of the district. Bonds 

are not included in the 

computation of statutory 

indebtedness unless taxes levied 

to pay for such obligations are in 

fact extended. See below for the 

Park District’s debt limit for fiscal 

year 2016-17. 

save the Park District around 

$300,000 over the remaining life of 

Amount 

Percent 

the bonds. The Hunt Club Park 

Community Center is a 44,000 

square foot facility that has a 

4,000 square foot fitness center, 

basketball court, preschool 

rooms, administrative offices and 

Assessed Valuation - 2015 Levy $ 1,041,820,185 

Legal Debt Limit - 2.875% of EAV 29,952,330 100.00% 

Amount of Debt Applicable to Limit 951,325 3.18% 

Legal Debt Margin $ 29,001,005 96.82% 


DEBT POSITION 

Ratio of bonded debt to assessed value 

Fiscal 

Year 

Net General 

Obligation 

Debt 

EAV 

Ratio of 

Bonded Debt 

to Assessed 

Value 

Population 

Per 

Capita 

2012 $9,277,959 $1,204,262,913 0.770% 34,170 $272 

2013 $8,788,796 $1,100,827,710 0.798% 34,170 $257 

2014 $18,758,812 $1,033,716,226 1.815% 34,295 $547 

2015 $18,030,494 $1,014,262,650 1.778% 34,295 $526 

2016 $17,323,840 $1,041,820,185 1.663% 34,284 $505 

RATIO OF BONDED DEBT TO 

ASSESSED VALUE 

Shown in the chart above is the 

ratio of bonded debt to assessed 

value and per capita amounts for 

the past five years. The increase in 

ratio of bonded debt to assessed 

value and per capita amount 

from 2013 to 2104 is directly 

related to the general obligation 

alternative revenue source bonds 

to finance the acquisition and 

rehabilitation of FitNation. It is the 

DEBT SERVICE REQUIREMENTS TO 

MATURITY 

The chart on the following page 

shows the Gurnee Park District’s 

debt service requirements 

through their maturity. In fiscal 

year 2015-16 the Park District 

refunded the 2005 Hunt Club 

Park Community Center debt 

certificates, leaving only 

Alternate Revenue Source and 

General Obligation Bonds 

outstanding. 

intention of the Park District to use 

revenues from fitness operations 

to pay debt service on these 

bonds. This was accomplished in 

2014-15, is projected to be 

accomplished in 2015-16 and is 

included in the 2016-17 budget. 


DEBT POSITION 

Debt service requirements to maturity 

Governmental Activities 

Alternate Revenue 

General 

Fiscal Source Bonds Obligation Bonds 

Year Principal Interest Principal Interest 

2017 $ 790,000 673,417 951,325 9,906 

2018 820,000 629,068 - - 

2019 855,000 596,392 - - 

2020 890,000 562,288 - - 

2021 930,000 526,188 - - 

2022 570,000 488,388 - - 

2023 600,000 471,288 - - 

2024 640,000 453,288 - - 

2025 665,000 434,088 - - 

2026 680,000 414,137 - - 

2027 700,000 386,937 - - 

2028 725,000 358,937 - - 

2029 750,000 329,937 - - 

2030 775,000 299,937 - - 

2031 800,000 268,937 - - 

2032 830,000 236,937 - - 

2033 860,000 201,662 - - 

2034 890,000 165,112 - - 

2035 925,000 127,287 - - 

2036 960,000 87,975 - - 

2037 995,000 44,775 - - 

Total 16,650,000 7,756,975 951,325 9,906 

The annual debt service requirements to maturity, including principal and interest are 

shown above. 


Total District 

MAJOR BUDGET CHANGES 

REVENUE 

The total 2016-17 budgeted 

revenue of $15.4 million is a 

$992,682 or 7% increase from 2015 

-16 year end estimates. The two 

main revenue sources for the Park 

District are fees and charges for 

services and property taxes. 

These two sources account for 

54% and 36% of total revenue, 

respectively. Having this revenue 

balance between property taxes 

and fees and charges for services 

is very important to the financial 

strength of the Park District. In the 

Recreation Fund, revenue sources 

other than property taxes 

account for 87% of the total 

revenue. With revenue from tax 

receipts expected to increase 

only slightly in the coming years, 

revenue growth for the Park 

District will come from fees and 

charges with growth in 

recreational programming and 

fitness center operations. 

Revenue changes for the 2016-17 

budget include: 

Tax Receipts 

Tax Revenue is proposed to 

Total park District Staffing 

2015-16 2015-16 2016-17 

Headcounts Budget Y/E Estimate Proposed 

Full-Time Positions 49 51 53 

Part-Time 370 369 375 

Seasonal 225 225 230 

Total 644 645 658 

During 2015-16 two full-time positions were added, rental 

coordinator and an additional marketing specialist. The rental 

coordinator was changed from part-time based on the need in the 

rental area. The additional marketing specialist was part of the 

transition with the retirement of the volunteer coordinator. Two 

additional full-time positions are included in the 2016-17 budget, 

one in fitness operations and one in the parks department. The 

fitness operations position is needed based on the positive high 

demand in membership sales and services. The parks department 

position is needed based on the growth in facilities and parks within 

the Park District. Both positions were previously part-time positions. 

increase slightly (1%) to 

$5,491,826. 


There is a budgeted increase in 

fees and charges of $956,603 or 

13%. Recreation program 


3% compared to 2015-16 budget 

and increase 7% from 2015-16 

year end projections. 2015-16 

year end projections show that 

97% of the budgeted revenue 

will be collected. Revenues from 

fitness operations of $3.7 million is 

budgeted to increase 16% over 

2015-16 budget and 17% over 

2015-16 year end projections. 

Revenues from the aquatic 

center are expected to remain 

flat compared to last year’s 

budget and increase 32% from 

last year’s actuals which were a 

result of terrible weather during 

the Aquatic Center season. 

Investment Income 

Investment income is budgeted 

to increase $3,880 based on a 

conservative estimate of upturn 

in interest rates. 


TOTAL DISTRICT 


Annual Budget Summary 

Fiscal Year 2016-17 


Budget vs. 

2014-15 2015-16 2015-16 2016-17 Current Year 

Actual Budget Estimate Budget Estimate 

Tax Receipts 5,369,403 5,432,408 5,440,056 5,491,826 51,770 

Fees & Charges 6,759,156 7,631,084 7,327,956 8,284,558 956,603 

Bond Proceeds 942,895 942,300 1,034,325 953,655 (80,670) 

Grants / Intergovernmental 385,350 386,490 386,490 386,910 420 

Investment Income 30,832 40,325 45,245 49,125 3,880 

Donations & Miscellaneous 197,736 164,726 143,794 204,474 60,680 

Total Revenue* $ 13,685,373 $ 14,597,333 $ 14,377,867 $ 15,370,549 $ 992,682 

Salaries & Benefits 6,577,204 7,184,053 6,895,732 7,371,399 475,667 

Contractual Services 1,683,158 1,830,635 1,787,282 1,987,991 200,708 

Supplies 799,118 875,162 812,077 921,122 109,045 

Intergovernmental - WSRA 343,270 336,279 341,844 350,980 9,136 

Capital Outlay 2,330,534 2,256,095 1,593,514 1,912,080 318,566 

Debt Service 2,424,312 2,442,448 2,395,075 2,424,647 29,572 

Other 587,718 819,030 663,105 737,804 74,699 

Total Expenditures* $ 14,745,314 $ 15,743,702 $ 14,488,629 $ 15,706,022 $ 1,217,394 

Net Surplus / (Deficit) $ (1,059,941) $ (1,146,369) $ (110,762) $ (335,474) $ (224,712) 

* Total Revenue and Total Expenditures do not include transfers between funds ($590,563 in 2016-17; 

$654,563 in 2015-16; $440,310 in 2014-15) 



Bond Proceeds 

Bond proceeds are budgeted to 

decrease in 2016-17 compared 

to 2015-16 year end estimate 

based solely on the accounting 

for the refinance in 2015-2016 of 

the debt certificates for the Hunt 

Club Park Community Center. 

Donations and Miscellaneous 

Donations and Miscellaneous are 

budgeted to increase $60,680 in 

2016-17 compared to 2015-16 

year end estimates. 

EXPENDITURES 

Salaries and Benefits 

The proposed budget is $475,667 

(7%) above 2015-16 year-end 

estimates. An average salary 

increase of 3% is included in the 

budget which will be distributed 

strictly based on merit. The 

proposed budget includes the 

addition of two full-time positions. 

Both positions are currently parttime 

positions. Program personnel 

wages are budgeted for 

maximum enrollment and 

optimal weather conditions. 

Throughout the year it is very likely 

that weather and / or low 

enrollment will impact certain 

programs. In the spirit of 

conservatism, the budget reflects 

100% optimal conditions and 

enrollment. 

Benefits costs included in this 

category are insurance benefits, 

pension costs (IMRF), and social 

security. Employee health 

insurance benefits continue to 

be a rising and challenging cost 

for the Park District. Budgeted 

employee health insurance 

benefits equal $835,631, a 5% 

increase from last year’s 

budget. The actual increase in 


premium costs from 2015 to 2016 

plan year equals 9%. The revised 

employee contribution structure 

decreased the overall impact 

on the Park District which leads 

to the 5% increase in the 2016-17 

budget for employee health 

insurance costs. 

Included in the fiscal year 

2016-17 budget are costs 

associated with the Park District 

paying for a portion of single 

HMO health insurance 

coverage for current 30 Hour 

Employees which was approved 

by the Board as part of the 2016 

calendar year health insurance 

plan. 30 Hour Employees are 

responsible for 100% of the cost 

for dependents. The total 

budgeted amount for this cost is 

$36,000. 

In fiscal year 2016-17, the Park 

District will go through the 

process of creating the next 

Strategic Plan. The process may 

include a comprehensive 

community survey. There is 

$30,000 included in the 2016- 

2017 budget for this project. 

Contractual Services 


(11%) above 2015-16 year end 

estimates. The increase is mainly 

due to contractual recreation 

programs being budgeted at 

maximum participation. 

Additionally, contractual 

services for fiscal year 2015-16 

are estimated to be lower than 

what was budgeted. 

Supplies 


(13%) above 2015-16 year end 

estimates due to program 

materials being budgeted at 

maximum enrollment. 

Intergovernmental - WSRA 

The proposed budget is 

increased $9,136 (3%) from the 

2015-16 year end estimates. The 

Gurnee Park District contributes 



75% of its Recreation for 

Handicapped tax levy to the 

Warren Special Recreation 

Association. The increase is due to 

an increase in property tax 

revenue from the Recreation for 

Handicapped tax levy related to 

the increase in Equalized Assessed 

Value of the Park District. 


Budgeted capital outlay is 

$318,566 more than 2015-16 year 

end estimates. The 2016-17 

budget includes carry-over 

projects from 2015-16 that were 

not completed during the fiscal 

year. Details of the District’s 

Capital Outlay can be found in 

Appendix A. 

Debt Service 

Budgeted Debt Service 

expenditures increased less than 

1% compared to prior year end 

estimates as planned in the debt 

service repayment schedules. 

Other 

Other Expenditures are $14,199 or 

2% greater than prior year end 

estimates. Program-related 

expenditures are budgeted 

assuming optimal weather 

conditions and maximum 

attendance. Actual expenditures 

traditionally come in less than 

budgeted. There is a reduction 

in budgeted marketing 

expenditures due to the 

additional marketing specialist, 

allowing more promotional 

materials to be created inhouse. 

ANNUAL GOALS / 

PERFORMANCE MEASURES 

The Gurnee Park District’s 

Strategic Plan is the directional 

map used to develop annual 

goals and objectives which lead 

the operational activities of the 

Park District for the fiscal year. 

Each year the goals and 

objectives for the Park District 

are approved by the Board of 

Commissioners prior to the 

approval of the budget. The 

goals and objectives are used to 

guide the budget process and 

dictate the proper allocation of 

Park District resources. 

The management team, 

consisting of the Executive 

Director and Department 

Directors work together to 

ensure the successful 

implementation of the goals and 

objectives each fiscal year. 

Six months into the fiscal year, 

the management team reports 

on the progress of the annual 

goals and objectives to the 

Board of Commissioners. At the 

conclusion of the fiscal year, a 

twelve month report on the goals 

and objectives is given to the 

Board from the management 

team. The performance of the 

Park District management team is 

measured through the 

acceptable completion of the 

twelve month goals and 

objectives report as well as the 

overall financial performance of 

the Park District as detailed in the 

Comprehensive Annual Financial 

Report prepared by the District a 

few months after the fiscal year 

end. 

The following pages shows the 

2016-17 annual goals and 

objectives for the Gurnee Park 

District approved by the Board of 

Park Commissioners. 

The twelve month goals and 

objectives report for the 2015- 

2016 fiscal year as reported to 

the Park District Board at the April 

2016 Board meeting and used by 

the Board of Commissioners to 

measure the performance of the 

Park District is included as 

Appendix F. 



Fiscal Year 2016-17 Annual Goals 

General Operations 

1. Create several virtual preview guides that align with major milestones in the school year. (i.e. Back to School, Staycation etc.) 

2. Review employee evaluation tool and process and make needed changes 

3. Increase the use of Incode's human resources functionality including enhancing the usefulness of the ESS (employee self-service) 

website. 

4. Offer several Marketing Trainings on the use of design software, taking pictures and public relations topics 

5. Develop onboarding program so that all staff has consistent training in park district history, safety, emergency preparedness, 

public relations, SOFFI, etc. 

6. Convert point of sale credit card swipe devices to chip technology-capable terminals 

7. Initiate and implement a fraud risk assessment program 

8. Evaluate information technology disaster recovery plan and implement any needed changes. 

9. Evaluate alternative employee health insurance plan/program options 

10. Review current crisis communication plan and make recommendations to administration. 

11. Upgrade RecTrac software to new version V3. 

12. Develop comprehensive online and hard copy training guides for new RecTrac version. 

13. Update record retention schedule. Organize record storage and explore converting some records to electronic storage. 

14. Purchase and install signature pads to be used for all in-person registrations for existing customers. 

15. Identify a process and develop interactive PDFs of our Brochure to drive consumers directly to Webtrac 

16. Launch Blog for GPD websites 

17. Update Signs as needed to reflect new GPD brand. 

18. Work with the Village of Gurnee to expand Viking Park boundaries. 

19. Look at opportunities to acquire properties adjacent to parks as identified in the land acquisition plan 

20. Continue to grow GO GURNEE movement by adding educational components, activities and partnerships. 

21. Review and Update Sponsorship Policy 

22. Develop Sales/Marketing Materials for Sponsorship/Partnership Program 

Parks Management 

1. Safety Audits-Audit recreation program training procedures to ensure staff accountability for all assigned program areas. 

2. Cross train employees in the Parks Team to learn other intradepartmental areas. This will create an opportunity for growth in the 

Parks Team 

3. Evaluate Security Cameras at all buildings. Start to replace cameras at HCPCC to replace the analog system. 

4. Install new playground at Ravinia Park. 

5. Install a boardwalk across the wetland at Ravinia Park. 

6. Install a new playground at the River Trails School. This project will be contracted out. 

7. Rebuild the tennis courts at Viking and Christine Thompson Parks. Include pickle ball courts in the layout of the courts. 

8. Create a recycle program for all sports fields. 

9. Enhance flower displays at FitNation front of building, Viking Park sign, O'Plaine Park sign, Vineyard Park sign, and the planting 

west of the Dance Hall entrance. 

10. Safety Training- Enhance training opportunities for the Parks Team. 



11. Revise and update safety policy manual and emergency operation plan. 

12. Partner with the Village of Gurnee to utilize the village pesticide containment pad in order to meet state regulations. 

Recreation 

1. Increase overall customer satisfaction of swim programs by at least 3% as measured on our participant surveys 

2. Create a plan to evaluate the need and if necessary, deliver additional adult programs 

3. Evaluate the current Scholarship Program and make a recommendation for change to benefit a larger number of individuals in 

need. 

4. Identify training opportunities to better educate Recreation Team Supervisors/Leaders on project management principles and 

implement a tool to better manage the many projects in our dept. 

5. Research, select, and implement a Customer Retention Management (CRM) software system to improve acquisition and 

retention of fitness members. 

6. Create a three-year Business Plan for Youth and Adult Sports areas 

7. Create a new comprehensive internal report for Recreation Program participation. 

8. Create a long-term plan for the Hunt Club Park Aquatic Center to address aging amenities and branding of the operation to 

increase community interest. 

9. Research and implement as needed, a software that will help streamline communication in youth/adult sport leagues and also 

delivery of program/league information through an online and/or mobile application platform. 

10. Research and implement a Volunteer Management software program to more effectively recruit, organize, and communicate 

with our volunteers. 

Chart 5: Operational Revenue and Program Expenditure (Annual Budget 2016-17) 

Operating Revenue 

Program Expenditures 

Chart 5 shows the revenue from 

operations excluding bond proceeds and intergovernmental sources. Operating revenues are obtained 

primarily through taxes, fees, and charges and investments. Program Expenditures are shown by major 



GENERAL RESPONSIBILITIES: 

The General Operations area is 

responsible for the management 

of the District’s financial, human 

resources, management 

information systems, marketing 

and public information. The 

General Operations area 

budget includes property tax 

receipts, grants, development 

impact fees and investment 

income. The area’s 

expenditures include 

administration, operating and 

support expenditures, the 

District’s capital improvement/ 

development plans, and 

expenditures associated with the 

site and construction funds, 

special revenue funds and debt 

service funds. 

GENERAL OPERATIONS - FUNDS: 

General Operations Staff 

Executive Director – Susie Kuruvilla, CPA, CPRP 

Administrative Assistant – Suzanne Gage 

Director of Business Services – Michael Szpylman, CPRP 

Business Services Coordinator – Nichole Todd 

IT Coordinator – Fredrick Colón 

Payroll Accounting Specialist – Vicki Zika 

Accounts Specialist – Kim McCormack 

Membership Services Specialist – Yesenia Cerda 

Director of Marketing & Community Relations – Jennifer Gilbert 

Marketing Specialist – Brenda Sorensen 

Marketing Specialist – Katherine Burgess 

Marketing Specialist – Elizabeth Gnippe 

 

Corporate Fund (less Park 

Management expenditures) 

 

Site & Construction Fund 


Development Fund 

 

 

 

 

 

 

 

Audit Fund 

Paving and Lighting Fund 

Liability Insurance Fund 

IMRF Fund 

Social Security Fund 

Bond & Interest Fund 

Debt Service (Aquatic 

Center) Fund 

2015-16 2015-16 2016-17 



Part-Time 2 1 1 

Total 12 12 12 

During the 2015-16 fiscal year a new full-time marketing specialist 

position was added in the General Operations department. This 

position was part of the transition that occurred with the retirement 

of the Volunteer Coordinator in the Recreation area. 

GENERAL OPERATIONS 

The General Operations area 

manages the following: 

Administration 

Develops, recommends and 

implements long range plans 

affecting the entire Park District. 

General Operations acts as 



Chart 6: General Operations 

* Total Revenue does not include transfers between funds ($590,562 in 2016-17; $654,563 in 2015-16; $443,310 in 2014-15) 

** Total Expenditures do not include transfers between funds ($100,000 in 2016-17; $154,000 in 2015-16; $120,000 in 2014-15) 

Chart 6 shows the Revenue and Expenditure actuals for 2014-15; Budgeted amounts for 2015-16, 

Estimates for 2015-16; and budgeted amounts for 2016-17 

primary liaison with the elected 

Board of Commissioners in 

setting priorities. Administration 

prepares, maintains and files 

Park District records. 

Employee Benefits Administration 

Administration develops, 

implements and communicates 

benefit programs and policies 

including health and life 

insurance, workers' 

compensation, retirement 

plans, employee assistance, 

employee recognition, 

unemployment insurance, 

supplemental retirement 

compensation, sick and 

vacation time. 

Salary Administration 

Administration develops and 

administers the compensation 

management programs for fulltime 

exempt and non-exempt 

personnel; researches, develops 

and implements wage and 

salary modifications in policy; 

researches and implements part 

-time wage schedules; 

preparation of bi-weekly payroll 

and all required government 



payroll reports; monitors 

documented time for 

compliance with the Fair Labor 

Standards Act and other 

essential internal controls. 

Personnel Policies and 

Procedures Administration 

Human Resources develop, 

implement and communicate 

personnel policies and 

procedures to all Gurnee Park 

District staff. 

Insurance Program 

Administration represents the 

District on the Membership 

Assembly of the Park District Risk 

Management Agency (PDRMA) 

managing property, liability, 

workers' compensation, 

employment practices and 

unemployment insurance. 

Central Support Functions 

Responsible for overall 

management of the District's 

telephone communications and 

voice mail systems, the District's 

central office supplies 

purchasing, and the District's 

photocopier purchases and 

maintenance agreements. The 

General Operations area 

collects, sorts and posts all first 

class mail and packages and 

distributes correspondence and 

U.S. mail to six locations 

throughout the District. 

Marketing and Public Relations 

The Marketing Department is 

responsible for administration, 

organization, development and 

distribution of public 

information, media releases, 

public relations, Park District 

website, and assists in 

developing marketing and 

promotional strategies for the 

Park District. The marketing 

department is also the Park 

District’s in-house advertising 

and promotion team. They also 

pursue outside revenue sources 

in the form of advertising in the 

brochure as well as securing 

sponsorships for Park District 

special events. 

FINANCE 

Finance is responsible for all 

aspects of accounting, finance 

and record keeping for the Park 


Budget Preparation 

Coordinates annual budget 

process, three-year capital 

improvement plan and reports 

progress to the Board through 

monthly and quarterly financial 

reports. Staff tracks all capital 

projects from planning stage 

through project closeout and 

asset posting. Finance is also 

responsible for the preparation 

of the district's Truth-In-Taxation 

Resolution, Tax Levy, Budget and 

Appropriation and Bonding 

Ordinances. 

Audit Program 

Finance staff prepares the 

preliminary audit schedules for 

the independent public 

accountant firm. 

Cash Management 

Implements effective control of 

receipts and disbursements, 

reviews and monitors debt 

management procedures, 

protects cash and assets through 

sound internal controls, and 

invests surplus funds to earn a 

market rate of return and ensures 

the preservation of capital. 

Records Management 

Organizes, controls and 

safeguards/or discards district's 

records in compliance with the 

Local Government Records Act. 

Management Information 

Systems Maintenance 

Maintains all centralized 



computer hardware, coordinates 

software purchases and software 

development, and maintains a 

secure computer environment 

with reliable, usable data. 

Performs in-house and 

coordinates external computer 

training on the District's computer 

applications. 

2015-16 Accomplishments 

All 2015-16 accomplishments can 

be found in the twelve month 

goals and objectives report for 

the 2015-2016 fiscal year as 

reported to the Park District Board 

at the April 2016 Board meeting 

and used by the Board of 

Commissioners to measure the 

performance of the Park District 

found in this document as 

Appendix F. 

2016-17 Goals and Objectives 

1. Create several virtual preview guides that align with major 

milestones in the school year. (i.e. Back to School, Staycation 

etc.) 

2. Review employee evaluation tool and process and make 

needed changes 

3. Increase the use of Incode's human resources functionality 

including enhancing the usefulness of the ESS (employee selfservice) 

website. 

4. Offer several Marketing Trainings on the use of design software, 

taking pictures and public relations topics 

5. Develop onboarding program so that all staff has consistent 

training in park district history, safety, emergency preparedness, 

public relations, SOFFI, etc. 

6. Convert point of sale credit card swipe devices to chip 

technology capable terminals 

7. Initiate and implement a fraud risk assessment program 

8. Evaluate information technology disaster recovery plan and 

implement any needed changes. 

9. Evaluate alternative employee health insurance plan/program 

options 

10. Review current crisis communication plan and make 

recommendations to administration. 

11. Upgrade RecTrac software to new version V3. 

12. Develop comprehensive online and hard copy training guides for 

new RecTrac version. 

13. Update record retention schedule. Organize record storage and 

explore converting some records to electronic storage. 

14. Purchase and install signature pads to be used for all in-person 

registrations for existing customers. 



15. Identify a process and develop interactive PDFs of our Brochure to 

drive consumers directly to the District’s online registration website 

16. Launch Blog for GPD websites 

17. Update Signs as needed to reflect new GPD brand. 

18. Work with the Village of Gurnee to expand Viking Park boundaries. 

19. Look at opportunities to acquire properties adjacent to parks as 

identified in the land acquisition plan 

20. Continue to grow GO GURNEE movement by adding educational 

components, activities and partnerships. 

21. Review and Update Sponsorship Policy 

22. Develop Sales/Marketing Materials for Sponsorship/Partnership 

Program 


based solely on the accounting 

for the refinance in 2015-2016 of 

REVENUE 

the debt certificates for the Hunt 

Revenue is budgeted to increase 

Club Park Community Center. 

by $8,233 or less than 1% over 

The 2016-17 budgeted bond 

2015-16 year end estimates. 

proceeds represent the annual 

Tax Receipts 

rollover bonds for the Park 

District. For the past two years, 

Tax Receipts are budgeted to 

the Park District has purchased 

increase by 1% to $3,963,148. The 

our own annual rollover bonds 

increase is mainly attributed to 

using fund balance from the 

the increase in CPI and some 

Capital Replacement/ 

minor adjustments to the 

Development Fund, keeping the 

allocation of the tax levy. 

interest payment from the bond 

Bond Proceeds 

within the Park District. 

Bond proceeds are budgeted to 

decrease in 2016-17 compared 

to 2015-16 year end estimate 

Grants / Intergovernmental 

Grants / Intergovernmental 

income is budgeted to remain 

relatively flat compared to 2015- 

16 year end estimates. This 

revenue line represents the 

payment from the Village of 

Gurnee for the Hunt Club Park 

Aquatic Center annual debt 

service payment. 

Interest Income 

Interest income is budgeted 

higher than 2015-16 year end 

estimates. The budgeted amount 

reflects a projected small 

increase in interest rates. 


Donations and miscellaneous 

revenues are budgeted to 

increase compared to 2015-16 

year end estimates. 

EXPENDITURES 

Salaries and Benefits 

Salaries and benefits are 

budgeted $91,518 higher than 

2015-16 year end estimates which 

represents an 8% increase. The 

2016-17 budget includes a 3% 

average salary increase for fulltime 

employees. One quarter 

(25%) of the additional full-time 

marketing specialist is allocated 



to General Operations. A full year 

of the monthly automobile 

allowance for the Executive 

Director is included in the 2016-17 

budget which began in 

September 2015 to replace the 

Park District vehicle previously 

provided. Lastly, the 2016-17 

budget includes the promotion of 

the Director of Marketing and 

Community Relations of which 

half (50%) of the salary is 

allocated to General Operations. 

The cost to the Park District for 


benefits in the General 

Operations area is up 9% 


estimates. 


A $29,281 (7%) increase from 2015 

-16 estimates is mainly due to an 

increase in liability, property and 

workers’ compensation insurance 

as well as normal cost increases 

in utilities and other contractual 

services. 

Supplies 

The proposed budget is $800 

more than 2014-15 estimates. This 

is due to the prior year estimates 

being lower than what was 

budgeted. 


Budgeted capital outlay is $9,782 

more than 2015-16 which 

represents a 1% increase. Details 

of the District’s Capital Outlay 

can be found in Appendix A. 

Debt Service 


greater than 2015-16 year end 

estimates. FitNation bond 

payments are budgeted to be 

paid out of Recreation 

Operations using fitness 

operations revenue. 

Other 

Other expenditures are 

budgeted $3,874 (5%) higher 

than 2015-16 year end estimates. 

Other expenditures include items 

such as bank charges, travel 

expenditures, training and 

recruitment expenditures, staff 

recognition and marketing. 

Overall 

The total revenues are budgeted 

to increase less than 1% in 2016- 

17 compared to the 2015-16 

year end estimates. Tax receipts 

account for 73% of total revenue 

in General Operations which is 

expected to remain relatively 

flat for the next several years. 

Total expenditures are budgeted 

to increase 3% compared to the 

2015-16 year end estimates 

which are lower than budgeted. 



* Total Revenue does not include transfers between funds ($590,562 in 2016-17; $654,563 in 2015-16; $443,310 

in 2014-15) 

** Total Expenditures do not include transfers between funds ($100,000 in 2016-17; $154,000 in 2015-16; 

$120,000 in 2014-15) 



General Governmental Revenues by Source - Last Ten Fiscal Years 

An important indicator of the financial stability of the Park District is the split between revenue sources. 

As shown below, the two main revenue sources for the Park District are taxes and charges for services. 

The measurement of these two sources of revenue is something the Park District tracks on a regular 

basis. Extremely modest growth in tax revenue has been the trend the last several years and is 

expected to continue for many years to come. Because of this, the growth in Park District revenue will 

come from charges for services. 

In November 2013, the Park District opened FitNation, a 75,000 square foot fitness facility. Since the 

opening of FitNation, charges for services have become the largest source of revenue for the Park 

District with a 75% increase from 2013 to 2016. 



Parks Management Staff 

Director of Parks & Planning – Jeff Reinhard, CPRP 

Safety Specialist – Kraig Owens 

Facility Maintenance Supervisor – Sarah Sinclair 

Construction Team Specialist – Mark Damore 

Construction Team Specialist – Justin DePauw 

Construction Team Specialist – Kevin Robinson 

Equipment Team Specialist – Tom Schneider 

Parks & Grounds Operations Supervisor – Steve Becker, CPRP 

Grounds & Equipment Operations Assistant – 

Kelly Petersen 

Sports Field Team Member – Mike Skender 

Landscape Team Turf Specialist – Dan Weber 

Landscape Team Specialist Horticulture – Don Steck 

Landscape Team Member – Carlos Arenas 

Landscape Team Member – Aldo Rogel 

Landscape Team Member – Joey Flores 

Facility Operations 

Facility Maintenance General Tradesman – 

Bob Liebert 

Facility Maintenance General Tradesman – 

Paul chneider 

Facility Team Member – Chris Carlson 

Facility Team Member – Leonardo Colin 

Facility Team Member – Joseph Morabito 

Facility Team Member – Joaquin Herrera 

General Responsibilities: 

The Parks Management area is 

responsible for the maintenance 

and upkeep of all the Park 

District’s buildings, parks, 

playgrounds, trails, and open 

spaces. Additionally, they 

maintain all Park District vehicles 

and equipment. They are also 

responsible for safety and the 

management of risk. The Parks 

Management budget does not 

include any revenue as this area 

is 100% subsidized by other Park 

District operations. Budgeted 

expenditures include salaries and 

benefits of parks maintenance 

personnel; building, equipment, 

and grounds maintenance 

services; utilities; building, 

equipment, and grounds 

supplies; and risk management 

supplies. 

PARKS MANAGEMENT – FUNDS: 

Corporate Fund (Parks 


 

Recreation Fund (Parks 


PARKS MANAGEMENT 

THE PARKS MANAGEMENT AREA 



2015-16 2015-16 2016-17 




Seasonal 18 18 23 

Total 52 52 57 

One additional full-time position is included in the 2016-17 budget in Parks Management based on the 

growth in facilities and parks. The position was previously a part-time position. Additional seasonal staff is 

budgeted for 2016-17 to keep up with the maintenance of our parks during the heavy use summer months. 

Chart 7: Parks Management 

Chart 7 shows the Expenditure actuals for 2014-15; Budgeted amounts for 2015-16, Estimates for 2015-16; 

and budgeted amounts for 2016-17 

MANAGES THE FOLLOWING: 

Landscape Maintenance 

General maintenance and 

upkeep of all District grounds turf, 

trees, shrubs and landscape 

areas and turf maintenance of 

the Village-owned Esper 

Petersen Park. This includes 

planting of new landscaped 

areas such as park renovations. 

Athletic field repair 

maintenance prepares, 

renovates and repairs baseball, 

softball and soccer fields. The 

Park District has a field 

maintenance agreement with 

Gurnee Youth Baseball to 

maintain the fields used by this 

group. 




The Parks Management area 

repairs and monitors operations 

of buildings and facilities in the 

areas of electrical, heating, air 

conditioning and plumbing. This 

includes the installation, 

remodeling and additions to 

facilities, such as minor building 

improvements, and renovation 

of park playgrounds. Parks 

Management is responsible for 

construction and replacement of 

park regulatory and control 

signage throughout District areas 

and facilities. 

Mechanical Maintenance 

Mechanical Maintenance 

includes the major repairs to, 

and the selection and 

replacement of all District 

vehicles, equipment and other 

mechanical inventory. 

Risk Management 

Risk Management coordinates 

the District-wide loss reduction 

programs in cooperation with 

the Park District Risk 

Management Agency (PDRMA). 

This includes employee on-thejob 

safety through education, 

training, physical assessment and 

accident prevention. 


1. Safety Audits-Audit recreation program training procedures to 

insure staff accountability for all assigned program areas. 

2. Cross train employees in the Parks Team to learn other 

interdepartmental areas. This will create an opportunity for 

growth in the Parks Team 

3. Evaluate Security Cameras at all buildings. Start to replace 

cameras at HCPCC to replace the analog system. 

4. Install new playground at Ravinia Park. 

5. Install a boardwalk across the wetland at Ravinia Park. 

6. Install a new playground at the River Trails School. This project will 

be contracted out. 

7. Rebuild the tennis courts at Viking and Christine Thompson Parks. 

Include pickle ball courts in the layout of the courts. 

8. Create a recycle program for all sports fields. 

9. Enhance flower displays at FitNation front of building, Viking Park 

sign, O'Plaine Park sign, Vineyard park sign, and the planting west 

of the Dance Hall entrance. 

10. Safety Training- Enhance training opportunities for the parks team. 

11. Revise and update safety policy manual and emergency 

operation plan. 

12. Partner with the Village of Gurnee to utilize the village pesticide 

containment pad in order to meet state regulations. 





Specialty Maintenance 

Specialty Maintenance includes 

pest / vegetation control, 

wetlands maintenance, snow 

removal, outdoor ice rinks and 

special event support. 








and used by the Board of Park 




Appendix F. 


EXPENDITURES 




2015-16 year end estimates which 

represents a 6% increase. The 

2016-17 budget includes a 3% 

average salary increase for fulltime 

employees. One additional 

full-time position is included in the 

2016-17 budget in Parks 

Management based on the 

growth in facilities and parks. The 

position was previously a parttime 

position. Additional 

seasonal staff is budgeted for 

2016-17 to keep up with the 

maintenance of our parks during 

the heavy use summer months. 



benefits in the Parks 

Management area is up 11% 


estimates and 5% compared to 

2015-16 budget. 


Contractual services are 

budgeted $29,487 (12%) over 

2015-16 estimates. A budget 

item has been added to Park 

Management for the removal of 

large trees by an outside 

contractor. The budget also 

reflects normal cost increases in 

utilities and other contractual 

services. Prior year end estimates 

are lower than budgeted. 

Supplies 

Supplies are budgeted at 

$12,829 (4%) above 2015-16 

estimates. This is due to normal 

cost increases in supplies and 

materials. Prior year end 

estimates are lower than 

budgeted. 


Capital Outlay is budgeted with 

a slight increase over the 2015-16 

budgeted amount. 

Other 


budgeted slightly higher than 

prior year estimates and equal to 

prior year budget. This is due to 

the prior year estimate being 

lower than what was budgeted 

for last year. 

Overall 

The total Park Management 

budget is $141,876 (6%) higher 

than the 2015-16 estimates. 

There are no revenues that come 

directly into the Parks 

Management Area. Parks 

Management is responsible for 

maintaining the parks and 

facilities of the District. The funds 

available for the expenditures 

from this area are received 

through the General Operations 

area and the Recreation area. 


Recreation 

General Responsibilities: 

The Recreation area is responsible 

for programming areas that include 

Athletics, Youth Recreation, Preschool, 

Day Camp, Crafts, Cooking, 

Aquatics and Dance. Additionally, 

they are responsible for 

programming fitness activities as 

well as managing fitness operations. 

The Recreation area is also 

responsible for planning and 

holding many special events 

throughout the year and oversees 

the rental of Park District facilities 

such as the Viking Park Dance Hall 

and Summer Kitchen. 

Recreation – Funds Included: 

 

Recreation Fund (less Park 


Recreation for Handicapped 

Fund 

Recreation Staff 

Director of Recreation – Scott Crowe, CPRP 

Facility Manager Viking Community Center – 

Beckie Korzyniewski 

Adult Recreation Supervisor – Ron Dorsey, CPRP 

Rental Coordinator - Lori Friedl 

Facility Manager Hunt Club Community Center – 

Sue McDougle, CPRP 

Youth Recreation Supervisor – Sabrina Hinkens 

Youth Athletics Supervisor – Chris Marzano, CPRP 

Front Desk Supervisor – Janet Billiter 

Customer Service – Chris Trigsted 

Customer Service – Kelly Peters 

Camp / CARE Counselor – Tracy Paulsen 

Camp / CARE Counselor – Debbie Kowalczyk 

Preschool Teacher – Debbie Townsend 

Fitness Facility Manager – Shawn Zimmerman 

Fitness Services Supervisor – Patrick Bodame, CPRP 

Fitness Operations Supervisor– 

Matthew Vanderkamp, CPRP 

Membership Coordinator - Omayra Shofner 

Fitness Facility Team Member - Patricia Hansen 

Aquatics Manager – Kara Moss, CPRP 

Aquatics Coordinator - Kevin Born 


RECREATION 

2015-16 2015-16 2015-16 



Part-Time 354 354 361 

Seasonal 156 156 156 

Total 528 529 537 

During the 2015-16 fiscal year the Rental Coordinator position was transitioned to full-time from part-time to meet the 

growing demand in Park District rentals. There is a new full-time position included in the budget for fitness operations 

based on the positive high demand in membership sales and services. This position was previously part-time. 

Chart 8: Recreation 



THE RECREATION AREA MANAGES 

THE FOLLOWING: 

Recreation Administration 

Recreation Administration 

provides overall support and 

direction to recreation 

programs and services for each 

age, ability and interest 

represented in our community. 

Provides leadership for the 

development and maintenance 

of sponsorships and partnerships 

and oversees the promotion and 

distribution of information 

regarding the district’s programs, 


RECREATION 

services and leisure 

opportunities. 

Fitness Center Operations 

The Gurnee Park District operates 

a 75,000 square foot fitness 

center known as FitNation as well 

as a 4,000 square foot fitness 

center at the Hunt Club Park 

Community Center. The 

Recreation area manages the 

Fitness Center including keeping 

up-to-date on members’ fitness 

needs, keeping the equipment 

clean and in good repair, 

managing memberships and 

overseeing group exercise 

classes and the personal training 

program. 

Athletics 

The Park District offers many 

different athletic programs 

including youth basketball, 

soccer, softball, golf lessons, 

baseball camps, volleyball, t- 

ball, gymnastics and martial arts. 

Athletic programs are offered 

year round to virtually all age 

groups. 

Youth Recreation 

The Recreation area oversees 

Youth Recreation programs that 

include before and after school 

day care and days off programs. 

Additionally, Youth Recreation 

programs include children’s 

workshops geared towards 

science, music, art and theatre. 

Preschool 


Growing Tree Preschool 

program encompasses all of 

the State of Illinois Early Learning 

areas in a kindergartenreadiness 

curriculum. Preschool 

is offered at both the Viking 

Park Community Center and 

the Hunt Club Park Community 

Center. 

Day Camp 

The Park District offers a wide 

range of summer camp 

programs at both Viking Park 

and Hunt Club Park. Camps 

include regular day camp, half 

day camp, sports camp, 

outdoor survivor camp, mini 

camp, early childhood camp 

and teen camp. The Day 

Camp program also provides 

significant summer employment 

for area teenagers and 

excellent volunteer 

opportunities for younger 

teenagers and pre-teens. 

Adult Recreation 


programs geared towards adult 

hobbies and interests. These 

include crafts, dance, cooking 

and floral workshops. 

Dance 

The Park District offers a wide 

variety of studio dance classes 

including tiny dancers, 

beginning dance, ballet, jazz, 

tap, modern and hip-hop. In 

addition, dance camps and 

clinics are also offered. 

Aquatics 


different aquatics opportunities 

to its patrons. Swim lessons are 

offered to many different age 

groups in addition to junior 

lifeguard classes, scuba, open 

swim times and aquatic fitness 

programs. Additionally, the 

Warren Blue Devil Swim Club is 

an affiliate of the Park District. 

Monthly Mixer 

The Park District provides seniors 

a reduced price luncheon with 

entertainment on a monthly 

basis. 

Special Events 

Throughout the year, the Park 

District offers several different 

special events. These events 


RECREATION 

include various holiday festivals, 

a winter celebration, summer 

concerts, farmers market, art 

exhibits and a fall festival. 

Additionally, the Park District 

hosts and is deeply involved with 

the planning of the community 

wide Gurnee Days festival. 

Facility Rentals 

The Park District has many 

facilities available for rent. These 

include the Viking Park Dance 

Hall, the Summer Kitchen and 

various picnic shelters Park 

District-wide. 








and used by the Board of Park 




Appendix F. 


1. Increase Overall Customer Satisfaction of Swim Programs by at 

least 3% as measured on our participant surveys. 

2. Create a plan to evaluate the need and if necessary, deliver 

additional Adult Programs. 

3. Evaluate the current Scholarship Program and make a 

recommendation for change to benefit a larger number of 

individuals in need. 

4. Identify training opportunities to better educate Recreation Team 

Supervisors/Leaders on project management principles and 

implement a tool to better manage the many projects in our dept. 

5. Research, select, and implement a Customer Retention 

Management (CRM) software system to improve acquisition and 

retention of fitness members. 

6. Create a 3-year Business Plan for Youth and Adult Sports areas. 

7. Create a new comprehensive internal report for Recreation 

Program participation. 

8. Create a long-term plan for the Hunt Club Park Aquatic Center to 

address aging amenities and branding of the operation to 

increase community interest. 

9. Research and implement as needed, a software that will help 

streamline communication in youth/adult sport leagues and also 

delivery of program/league information through an online and/or 

mobile application platform. 

10. Research and implement a Volunteer Management software 

program to more effectively recruit, organize, and communicate 

with our volunteers. 


RECREATION 


REVENUE 

Total revenue is budgeted to 

increase by $814,552 (10%) over 


Tax Receipts 

Tax Receipts are budgeted to 

increase slightly by $14,866 (1%) 

to $1,528,679. The 2015 tax levy 

(collected in 2016) included a 

small reallocation of tax dollars 

from the Recreation Fund to 

other Park District funds. 


Fees and Charges are budgeted 

to increase by $786,960 (12%) to 

$7,581,258. The budgeted 

revenue for recreation programs 

is 7% higher compared to 2015-16 

year end estimates due to 

projected increases in program 

participation including the 

addition of new programs along 

with a modest price increase in 

most programs. In 2015-16, over 

97% of budgeted revenue is 

projected to be achieved in 

recreation programs. Fitness 

operations are budgeted to 

generate $3.7 million in revenue, 

up 17% from 2015-16 year end 

estimates. In 2015-16, over 98% 

of budgeted revenue is 

projected to be achieved in 

fitness operations. Expected 

2015-16 year end fitness 

members are 6,370, a 600 

member increase from year end 

2014-15. An additional 860 

members are projected in 2016- 

17. 

Interest Income 

Interest income is budgeted 

$200 higher than 2015-16 year 

end estimates. The budgeted 

amount reflects a very slight 

increase in interest rates. 


Donations and Miscellaneous is 

budgeted $12,527 more than 


increase is mostly attributed to 

the increase in rent from the 

tenant space at the FitNation 

facility. 

EXPENDITURES 




2015-16 year end estimates 

which represents a 6% increase. 

The 2016-17 budget includes a 

3% average salary increase for 

full-time employees which is 

distributed strictly based on 

merit. Three quarters (75%) of the 

additional full-time marketing 

specialist is allocated to 

Recreation. Also, the 2016-17 

budget includes the promotion 

of the Director of Marketing and 

Community Relations of which 

half (50%) of the salary is 

allocated to Recreation. The 

2015-16 year end estimate is 4% 

below the budgeted amount for 

the year. This is because 

recreation program wages are 

budgeted at 100% program 

participation. 



benefits in the Recreation area is 

up 17% compared to 2015-16 

year end estimates mainly due 

to the additional full-time 

employees. 


A $138,827 (14%) increase in 

contractual services over 2015- 

16 estimates is due to programs 

offered through third party 

contractors being budgeted at 

maximum participation and 

minimal cancellations due to 

low enrollment or weather 

conditions. The prior year end 

estimate is lower than what was 


RECREATION 

budgeted for that year. 

Supplies 


(24%) greater than 2015-16 

estimates. This is due to the 2016- 

17 budget reflecting full program 

participation as well as increased 

supply needs so the Park District 

can continue to offer high quality 

programs requiring supplies be 

kept up to date. Prior year end 


budgeted for that year. 

Intergovernmental - WSRA 

The Park District annually 

contributes 75% of its Recreation 

for Handicapped tax levy to the 

Warren Special Recreation 

Association (WSRA). Also, the 

Park District pays WSRA for 

inclusion services provided by 

WSRA for program participation. 

This year that amount is 

budgeted to be $350,980 which is 

a slight increase compared to 

2015-16 estimate. The higher 

budget amount is due to the 

slight increase of the Park District 

EAV. 


Capital Outlay is significantly 

($156,092) higher than the 2015- 

16 year end estimate. This is 

mainly due to budgeted 

equipment replacement at 

FitNation and ADA 

improvements that were 

originally scheduled for 2015-16 

that have been carried over for 

completion in 2016-17. 

Debt Service 

The proposed budget is equal to 

prior year end estimates to 

account for the FitNation bonds 

repayment schedule. All bonds 

used for the purchase and 

rehabilitation of the FitNation 

facility as well as the fitness 

operations portion of the Hunt 

Club Park Community Center 

bonds are paid directly out of 

revenue generated from fitness 

operations. 

Other 


budgeted $34,698 (7%) more 

than 2015-16 year end 

estimates. This is due to 

recreation programs budgeted 

at maximum participation and 

minimal cancellations due to 

low enrollment or weather 

conditions. The prior year end 


budgeted for that year. In 

addition to marketing and 

banking fees, expenditures 

classified as “other” include 

items such as travel 

expenditures, training and 

recruitment expenditures, staff 

recognition and scholarships. 

Overall - 

The total budgeted revenue is 

$814,552 (11%) higher than 2015- 

16 year end estimates mostly 

due to the change in Fees and 

Charges outlined above. Total 

budgeted expenditures are 

$671,614 (10%) higher than 2015- 

16 year end estimates. Total net 

results for the Recreations area 

are budgeted to increase 

$142,934 (8%) in 2016-17 


estimates. 

Being located in northern 

Illinois, weather can significantly 

affect participation levels in 

many programs. We budget for 

maximum participation on the 

expenditure side as a prudent 

way to maintain conservatism in 

budget estimates. 


RECREATION 


RECREATION 

The Park District’s fees and charges revenue comes mainly from recreation program registrations and fitness 

memberships. Shown below are examples of two performance measurement tables the District tracks on a 

regular basis. The first table shows the total recreation program registrations by function for the last ten 

years. The second table shows the fitness membership and facility usage activity over the last fiscal year. 

Registrations by Function/Program - Last Ten Fiscal Years 

Fitness Membership Monthly Reporting 


Aquatic Center Operations 

GENERAL RESPONSIBILITIES: 

The Aquatic Center Operations 

area is responsible for all of the 

operations at the Hunt Club Park 

Aquatic Center. The Aquatic 

Center is an award winning 

facility with numerous amenities 

including a zero depth entry for 

swimmers, numerous exciting 

slides, cascading waterfall, large 

activity pool, concessions, sand 

volleyball courts and a spray 

ground. The Aquatic Center 

Operations area manages all 

these areas providing patrons 

with an inviting, clean and safe 

aquatic facility. 

AQUATIC CENTER OPERATIONS – 

FUNDS INCLUDED 


Fund 

AQUATIC CENTER OPERATIONS: 

Aquatic Center Administration 

Administration provides 

leadership and support to the 

Aquatic Center operation, 

maintenance and improvements 

to the Hunt Club Park Aquatic 

Center. The Administration also 

handles the budget, tracks 

Aquatic center operations 

Aquatic Manager – Kara Moss, CPRP 

staffing hours and scheduling of 

employees. 

Lifeguards 

The award winning lifeguards 

are responsible for patron safety. 

Attendants 

The attendants monitor the flow 

of patrons from the slide area to 

the pool area to insure patron 

safety. 

Concessions 

Aquatic Center Coordinator – Kevin Born 

The Aquatic Center operations 

area is responsible for the 

management and daily 

operations of the Cattail Café & 

Grill. The Cattail Café & Grill is a 

Aquatic Center Manager (Lifeguards) - Seasonal 

Aquatic Center Manager (Attendants) - Seasonal 

Aquatic Center Manager (Concessions) - Seasonal 

2015-16 2015-16 2016-17 


Full-Time 2 2 2 


Seasonal 51 51 51 

Total 53 53 53 

food service facility that offers 

patrons a wide variety of food 

options. 

Landscape Maintenance 

General maintenance and 

upkeep of all district grounds turf, 

trees, shrubs and landscape 

areas and turf maintenance of 

the Aquatic Center. 


The Aquatic Center operations 

area repairs and monitors the 

facility in the areas of 

mechanical, electrical, air 

conditioning, and plumbing. This 

includes installation, remodeling 


AQUATIC CENTER OPERATIONS 

and additions to the facility, such 

as minor building improvements, 

and renovation of existing 

structures. 






reported to the Park District 

Board at the April 2016 Board 

meeting and used by the Board 

of Park Commissioners to 

measure the performance of the 

Park District found in this 

document as Appendix F. 


REVENUE 


Fees and Charges are budgeted 

to increase $169,643 (32%) from 


Revenue numbers are budgeted 

using average attendance from 

several years to account for 

various weather effects on 

attendance through the years. 

2015-16 was a third consecutive 

bad weather season for Aquatic 

Center operations which had a 

tremendous negative impact on 

daily entry and concession sales. 

The prior two seasons’ poor 

2016-17 Goals and objectives 

1. Sell 325 swim ten packs at the Aquatic Center front entrance. 

2. Create internal audit program for pool attendants to ensure all 

slide safety rules are being enforced. 

3. Implement healthy food options for Cattail Café. 

4. Create facility opening/closing safety checklists for management 

team. 

5. Offer incentive program for staff to work mid-August through 

Labor Day. 

weather had a carry-over 

number of days last season due 

negative impact on season pass to the poor weather conditions. 

sales for the 2015-16 season. The 


2016-17 budget reflects a more 

Contractual services are 

typical weather season. 

budgeted $3,113 (2%) above 

All other revenue categories 


are consistent with prior year 

costs classified in Contractual 

estimates. 

Services, such as utilities, are 

EXPENDITURES 

mainly fixed and do not fluctuate 

much based on weather. 


Supplies 

The $42,835 (14%) increase from 

2015-16 year end estimate is Supplies are budgeted at $5,075 

due to budgeting based on full (4%) higher than 2015-16 year 

staffing levels as well as more end estimates. This is due to the 

days to open in 2016-17. The low attendance impact on 

Aquatic Center was not able to concession sales last season 

open for an above average countered by reducing the menu 



Chart 9: Aquatic center 



items offered in the concession 

area for the 2016-17 season. 


Capital Outlay is $152,427 higher 

than the 2015-16 estimate. The 

2015-16 capital outlay budget 

contains infrastructure 

improvements that reflect a 

purposeful spend down of 

accumulated fund balance. The 

2016-17 budget contains some 

significant capital outlay such as 

the repair of the waterfall 

feature, a new pool pump, the 

replacement of a large number 

of lounge chairs and the 

repainting of many waterslides. 

Removing these expenditures 

would result in a positive net 

revenue of $33,649 for the 

Aquatic Center budget. 

Overall - 

The total net results for Aquatic 

Center operations is $69,180 

lower than the 2015-16 year end 

estimate due to the significant 

amount budgeted for capital 

outlay. Less capital outlay, the 

total net results for the Aquatic 

Center operations is $83,247 

higher than the 2015-16 year end 

estimate. The general thought 

process in putting together the 

2016-17 budget is to look at 

attendance numbers for the past 

several years to average out all 

weather effects while taking 

advantage of all expenditure 

efficiencies learned in the past. 




It is the financial goal of the Aquatic Center each year for season pass sales, daily use fees and concession revenue to cover 

operational and capital expenditures for the year. The table below illustrates several performance measures that Park 

District management looks at each season in analyzing the operational success of the Aquatic Center. In addition to pass 

holder and daily use attendance and financial metrics, the Park District also tracks how the weather affects Aquatic Center 

operations and financial performance. 


Capital Improvement Plan 


Appendix A 

Overview 

This section is a summary of the Gurnee Park District’s capital 

improvement plan. A separate three-year (FY2016-17 to FY2018-17) 

Capital Project Plan was approved by the Board of Commissioners at the 

March 15, 2016 meeting. The Plan has anticipated amounts for all 

projects recommended by the staff. Additionally, the capital project plan 

includes carry over items. Carry over items are those started and/or 

approved by the Board, but which will not be completed before the end 

of the current fiscal year. Carry over projects were included in prior years’ 

budget and appropriation ordinances. The total Capital Project Plan for 

2016-17 is budgeted at $1,084,500. A detailed list begins on page A-6. 

Miscellaneous capital items are also included in the 2016-17 budget. 

Miscellaneous capital items are either those items that are capital in 

nature but are not large enough to be included in the Capital Project 

Plan or large capital items added to the budget after the approval of the 

Capital Project Plan. Miscellaneous items are approved as part of the 

regular budget process. A listing of miscellaneous items is included on 

page A-8. 

Projects are selected for the Capital Improvement Plan from the 

Comprehensive Master Plan, program reviews and constant monitoring of 

Park District facilities, parks and other assets. Vehicles, playgrounds and 

equipment are included on replacement schedules which are reviewed 

each year and at the time the item is to be replaced. 

Funding for the Capital Improvement Plan comes from non-referendum 

bonds / real estate taxes, grants, real estate development fees and 

accumulated surplus from Park District operations. The detailed 

purchasing procedure for all expenditures, with emphasis on expenditures 

over $2,500, includes sealed bids for items or services over $20,000. The 

Board approves all proposed expenditures over $20,000 in advance. The 

Gurnee Park District defines a capital expenditure as an asset that has a 

value of $10,000 or more and a useful life of five years or more. 

Additionally, certain items over $1,000 are tracked for control purposes, 

such as tools, small equipment and computer related equipment. 

Appendix D contains the park district’s detailed capital asset policy and 

procedures. 

Gurnee Park District Appendix A-1

Impact on Operating Budget 

The Corporate and Recreation funds include revenues and expenditures 

that drive the daily services provided by the Park District. In addition to 

these daily services, the Board has set forth a policy to transfer fund 

balance in excess of 25% of the following year’s expenditures to the 

Capital Replacement / Development Fund. These transfers are used to 

replace and develop capital assets and have a direct impact on the park 

district’s operating budget. 

The Capital Improvement Plan can have two direct impacts on the 

operating budget. The first impact is the transferring of funds from the 

Corporate and Recreation Funds into the Capital Replacement / 

Development Fund which in turn pays for certain projects; this reduces the 

available funds for operations. The second impact is the ongoing costs 

borne by the Corporate and Recreation Funds related to improvements 

made on capital assets. 

All of the projects listed in the following chart will have a minimal impact 

on future annual operating budgets. The park district defines a minimal 

impact as a project that will have less than $1,000 of additional annual 

operating costs added to future annual budgets. 

Major Initiatives 

Planning 

The Board of Commissioners approved a Comprehensive Master Plan on 

March 16, 2010. During the 2010-2011 Fiscal Year the Park District received 

Distinguished Accreditation from the Illinois Association of Park Districts 

and the Illinois Parks and Recreation Association as well as receiving the 

National Recreation and Park Association’s Gold Medal Award. Both of 

these achievements were indentified as goals in the planning process. 

In addition, every three to five years the Park District completes a Strategic 

Plan to guide the short term initiatives of the Park District. The strategic 

planning process includes input from the community, Board of 

Commissioners, other community leaders as well as Park District 

management and staff. The 2012-2015 Strategic Plan that was approved 

by the Board in February 2012 served as the road map for the continued 

successful operation of the Park District through the end of the 2015-2016 

fiscal year. In 2016-17, the Park District will begin the process to create the 

next five year Strategic Plan that will serve as the guide for continued 

successful operations of the Park District through fiscal year 2021-2022. 


It is through these planning mechanisms that the Park District sets priorities 

and formulates the Capital Improvement plan. 

General Operations Projects 

Technology - The Park District continues its effort to upgrade technology 

and is budgeting $20,000 for computer replacement. The computer 

replacement budget is an annual process that allows the park district to 

rotate computers every 3-4 years of use. 

Parks Management Projects 

Christine Thompson Park - $50,000 is budgeted to asphalt overlay the two 

tennis courts at the park. 

Hunt Club Park Community Center – $7,500 is budgeted to resurface the 

climbing wall located in the lobby. The climbing wall was included as part 

of the original construction of the Community Center which opened in 

2006. The climbing wall needs to be resurfaced every 5 – 10 years. 

Hunt Club Park – $25,000 is budgeted to improve the slope for ADA 

parking per ADA regulations. 

Land Acquisition - $115,000 is budgeted for possible land acquisition. As 

part of the Park District’s annual goals, the District identifies any potential 

opportunities to acquire land adjacent to community and neighborhood 

parks. 

O’Plaine Park - $25,000 is budgeted for improvements at the park related 

to the additional property acquired adjacent to the park in fall of 2013. 

Ravinia Park – $370,000 is being carried over from the 2015-16 budget for 

the complete renovation of the park. The renovation will include 

replacement of all playground equipment, rebuilt sand volleyball court, 

rebuilt and expanded basketball courts, parking, pathway system 

including a bridge over the natural wetland area, improved landscaping, 

and several ADA improvements. The project started in 2015-16, however, 

most of the work and the completion of the project will occur in 2016-17. 

$475,000 was originally budgeted for the park renovation in 2015-16. 

River Trail School Playground - $100,000 is budgeted for the improvement 

of the playground equipment and area at the school. This project is a 

50/50 cost share partnership between the Park District and the School 

District. The Park District operates a before and after school CARE 

program at the school for students of River Trail School. 


South Park - $25,000 is budgeted for playground improvements at the 

park. 

Viking Park – $50,000 is budgeted to asphalt overlay the two tennis courts 

at the park. 

Miscellaneous – In addition to the capital projects listed above the Parks 

Management Team will complete various smaller park site improvements, 

sealcoat various parking lots and pathways, perform lighting 

maintenance and improvements throughout the District, as well as color 

coat various basketball and tennis courts as needed. The amount 

budgeted for miscellaneous capital purchases is $92,000. The budget 

amount of $37,000 for lighting maintenance and improvements is 

included in the 2016-17 Capital Project Plan, however, for financial 

reporting purposes the amount is included in Contractual Services. 

Contingency – There is $100,000 included in the 2016-17 Capital Project 

Plan for contingency to be used as needed on the various capital 

projects listed above. 

Equipment Replacement and Purchases 

The Parks Management Team has included the replacement of two 

vehicles and an air compressor in the 2016-17 Capital Project Plan. There is 

$105,000 budgeted for these purchases. 

Miscellaneous Capital Items 

The miscellaneous capital items listed on page A-7 are those items that 

are capital in nature but are not large enough in scope to be included in 

the Capital Project Plan or large capital items added to the budget after 

the approval of the Capital Project Plan. Miscellaneous items are 

approved as part of the regular budget process. 


The Administrative and Finance Department has budgeted for various 

miscellaneous capital items including computer equipment, memory 

server replacement and Parks Management equipment. The total budget 

is $17,800. 


Various equipment is being purchased for the Park Management 

Department totaling $29,600. 


Recreation 

$253,690 is budgeted to purchase various equipment for different 

program areas. Items include carpeting for of the Hunt Club Park 

Community Center, iPads and Smartboard set-up for Viking Park 

preschool, new fitness equipment and facility improvements for fitness 

operations, memory server replacement, new office furniture and dance 

hall chairs at Viking Park, new equipment for aquatic programs, and 

various other equipment. 

Aquatic Center Operations 

$189,000 is budgeted for various capital items at the Aquatic Center. 

These improvements have been approved to use fund balance that has 

been built up through the years. These improvements include slide 

maintenance, fence repair, leak repair, waterfall feature repair, new 

water spray feature, new pool pump, chemical controls and lounge chair 

replacements. 

Park District Wide 

$137,000 is included in the 2016-17 budget for items carried-over from the 

2015-16 budget. $219,990 was approved by the Board of Commissioners 

as part of the 2016-17 budget after the Three Year Capital Project Plan 

was approved including additional Ravinia Park renovations and a new 

Parks Management truck. 



THREE YEAR CAPITAL PROJECT PLAN 

Fiscal Year 2016-2017 

(by project) 

DESCRIPTION FY 16/17 FY 17/18 FY 18/19 

Air Compressor $25,000 

All Parks- Misc. Playground Improvements $25,000 $25,000 $25,000 

Christine Thompson Tennis Court asphalt overlay $50,000 

Color coating for various basketball or tennis courts $15,000 $10,000 $10,000 

Computer Equipment $20,000 $20,000 $20,000 

Contingency $100,000 $100,000 $100,000 

HCPCC - Climbing Wall Resurface $7,500 

Hunt Club Park - Change slope for Hunt Club ADA Parking $25,000 

Land Acquisition $115,000 $115,000 $115,000 

Lighting Expense $37,000 $37,000 $37,000 

O'Plaine Park - Annex Improvements $25,000 

O'Plaine Park - Circulation Path Asphalt Overlay $100,000 

Prairie Oaks Park (Shagbark) $40,000 

Prairie Oaks Park (Silo) $40,000 

Professional services - park planning $10,000 $10,000 $10,000 

Ravinia Park - Renovations (carry over) $360,000 

Replace 2004 New Holland TC-45A Tractor $15,000 

River Trails Playground Improvements $100,000 

Shaw Park- Playground replacement $75,000 

Shaw Park- Playground ADA Surfacing $25,000 

Shaw Park - Accessible route to fields $5,000 

Shaw Park - Path adjustments $10,500 

South Park $25,000 

Spaulding Playground Improvements $100,000 



THREE YEAR CAPITAL PROJECT PLAN 

Fiscal Year 2016-2017 

(by project) 

DESCRIPTION FY 16/17 FY 17/18 FY 18/19 

Timberwoods Park - ADA Playground Equipment $25,000 

Timberwoods Park - ADA Playground Surfacing $25,000 

Timberwoods Park - pathway adjustment $6,000 

Timberwoods Park - Playground replacement $100,000 

University Park Accessible bench and CFS $3,000 

University Park- Playground ADA Surfacing $25,000 

University Park- Playground replacement $60,000 $15,000 

Various parking lots and pathways asphalt improvements $15,000 $10,000 $10,000 

Vehicle P-10- Replace 2008 Ford Ranger $25,000 

Vehicle P-11- Replace 2008 Ford Ranger $25,000 

Vehicle P-16 Replace trades Van $25,000 

Vehicle P-22 - Replace 2002 Ford F-350 Service Truck (4WD) $50,000 

Vehicle P-24 - Replace 2005 Ford F-250 Utility Bed (2WD) $30,000 

Vehicle P-25 Replace F350 4WD $30,000 

Viking Park - Tennis court entry adjustments $5,500 

Viking Park Path adjustments, add accessible route $36,000 

Viking Park Tennis Court asphalt overlay. $50,000 



Miscellaneous Capital Items - Fiscal Year 2016-17 

FUND DESCRIPTION Budget Amount 

Corporate Fund Computer equipment replacement as needed 2,800 

Hunt Club Park Community Center SAN Memory Server 15,000 

Carpet extractor 2,600 

Chainsaws, Weedwhips, Mowers, other Parks Management equipmen 6,000 

Recreation Fund Carpet for Hunt Club Park Community Center preschool rooms 6,000 

Office furniture - Viking Park Facility Manager 4,000 

Viking Park Dance Hall replacement chairs 10,000 

Hunt Club Park Community Center SAN Memory Server 15,000 

Projector for Viking Park preschool 1,360 

Mac Book for Viking Park preschool 1,780 

Smartboard for Viking Park preschool 1,850 

Soccer balls 2,250 

Carpet for Hunt Club Park Community Center walls 2,500 

Replacement tables for Hunt Club Park Community Center meeting ro 3,200 

iPads for Viking Park preschool 7,900 

Fitness operations equipment and facility improvements 192,850 

Aquatic programs equipment 5,000 

Day camp equipment trailer 8,000 

John Deere Gator 6,500 

Walk behind mower 4,000 

Other Parks Management equipment 2,500 

Aquatic Center Fund Leak repair 5,000 

Waterfall feature repair 66,000 

Fence repair 5,000 

Re-paint exterior slides 20,000 

New water spray feature to replace broken flower sprayer 25,000 

New pool pump 30,000 

Chemical controls 10,000 

Lounge chair replacements (225) 28,000 

Capital Repl / Dvlpmnt Fund Replace POS credit card devices (2015-16 carry-over) 10,000 

Additional Ravinia Park renovation 200,000 

Site and Construction Fund Misc developer donation legal expenses 2,000 

Miscellaneous professional fees 15,500 

New Parks Management part-time employee truck 19,990 

Viking Park pathway to Mother Rudd (2015-16 carry-over) 42,000 

Recreation for Handicapped Fund Ravinia Park - ADA playground surfacing (2015-16 carry-over) 50,000 

Ravinia Park - ADA park renovations (2015-16 carry-over) 25,000 

Chittenden Park - ADA benched and picnic tables (2015-16 carry-ove 3,500 

Chittenden Park - Repave asphalt pathway into park (2015-16 carry-o 1,500 

Churchhill Hunt Park - ADA entrance (2015-16 carry-over) 5,000 

NOTE: Miscellaneous Capital Items are not in the Three Year Capital Project 

Plan and are approved as part of the regular budget process. 

Grand Total 864,580 


Appendix B 

CATEGORIES OF GURNEE PARK DISTRICT SERVICES 

BASIC PUBLIC EXTRA PUBLIC PRIVATE 

Fully or mostly Subsidized Partially Subsidized No Subsidy 

(0-15%) (16-39%) (40% AND OVER) 

Parks/Playgrounds/Shelters/Washrooms Arts - drama/crafts Day Camps 

Athletic Fields/Courts Pre-registered Fitness Programs Aquatic Center 

Community Organization's use of facilities/parks Martial Arts Preschool 

Viking Park Singers Travel Girls Basketball CARE 

Open/ Family Swim Gymnastics Days Off programs 

Affiliated Groups Golf Lessons Fitness Center 

Summer Concert Series Contractual Sports Programs/Camps Dance 

Kids Concert Series 

Concessions 

Teen Programs/Events 

Parent/Tot Programs 

Special Events 

Lighted Field Rentals 

Farmers Market 

Birthday Parties 

Senior Programs 

Facility Rentals 

Trips 

Open Gym 

High School Intramurals 

In House/Youth Basketball 

10 K Run Swim Lessons 

Running Club 

Soccer (youth) Leagues 

Gurnee Days 

Women's/Couples Volleyball 

Outdoor Ice Rink 

Men's Soccer Leagues 

Climbing Wall 

Note: The percentages below each category represents the % of revenue set aside after direct expenses. 

It is estimated that the overhead % in general is 40% of the program revenue. 

Approved: 11/17/2015 

Gurnee Park District Appendix B-1

Appendix C 

Budget and Appropriations Ordinance 


Overview 

After a detailed preparation and review of the proposed budget, the Gurnee Park District prepares 

the legal document required under Illinois Compiled Statutes for Special Districts, Chapter 105, 

paragraph 4-4. The Budget and Appropriation Ordinance must be adopted by the governing body 

within the first quarter of each fiscal year. 

The Ordinance shall contain a statement of cash on hand at the beginning of the fiscal year, and 

estimate of the cash to be received during the fiscal year from all sources, an estimate of 

expenditures contemplated for such fiscal year and a statement of the estimated cash expected 

to be on hand at the end of the fiscal year. 

The Ordinance shall be prepared in tentative form and made conveniently available for public 

inspection for at least 30 days prior to final action. At least one public hearing shall be held 

addressing the Budget and Appropriation Ordinance prior to final action. Notice of the public 

hearing must be given in a local newspaper at least one week prior to the hearing. Page 18 of 

this document contains the timeline for this year’s budget. 

Attached is the tentative Budget and Appropriations Ordinance number 16/17-1, which will be 

passed by the Board of Commissioners on May 17, 2016 and filed with the Lake County, Illinois 

Clerk’s Office on May 20, 2016. 

Gurnee Park District Appendix C-1

1 

ORDINANCE NO: 16/17 - 1 

BUDGET AND APPROPRIATION ORDINANCE 

2016/2017 

AN ORDINANCE ADOPTING THE COMBINED ANNUAL BUDGET AND 

APPROPRIATION 

OF FUNDS FOR GURNEE PARK DISTRICT BEGINNING 

ON THE 1 ST DAY OF MAY, 2016, AND 

ENDING ON THE 30 TH DAY OF APRIL, 2017. 

BE IT ORDAINED BY THE BOARD OF PARK COMMISSIONERS (the “Board”) of 

GURNEE PARK DISTRICT (the “District”), LAKE COUNTY, ILLINOIS: 

SECTION I. It is hereby found and determined: (a) This board has hereto caused to be 

prepared a combined annual budget and appropriation ordinance in tentative form, which 

ordinance has been conveniently available for public inspection for at least 30 days prior to final 

action hereunder; 

(b) A public hearing was held at Gurnee Park District, Gurnee, Illinois, on the 

17th day of May, 2016, on said ordinance, notice of said hearing having been given by 

publication in the DAILY HERALD, being a newspaper published within this District, at least 

one week prior to such hearing; and 

(c) All other legal requirements for the adoption of the annual budget and 

appropriation ordinance of this District for the Fiscal year beginning May 1, 2016, and ending 

April 30, 2017 have been performed. 

SECTION II. The following sums of money, or so much thereof as may be authorized by law 

for the following objects and purposes, be and the same are hereby budgeted and appropriated 

for the fiscal year beginning on the 1st day of May, 2016, and ending on the 30th day of April, 

2017. 

CORPORATE FUND 

Administration: 

Salaries $427,450 $512,940 

Contractual/Legal/Professional Services $131,050 $157,260 

Insurance Benefits $146,904 $176,285 

Utilities $23,040 $27,648 

Materials & Supplies $17,000 $20,400 

Capitalized Equipment $17,800 $21,360 

Other Expenses $88,160 $105,792 

Total for Administration $851,404 $1,021,685 

Park Management: 

Salaries $680,875 $817,050 

Contractual Services $38,150 $45,780 

Insurance Benefits $189,455 $227,346

Utilities $49,740 $59,688 




Total for Park Management $1,216,670 $1,460,004 

CORPORATE FUND TOTAL $2,068,074 $2,481,689 

Income: 

Real Estate Tax Levy $2,005,924 $2,407,109 

Other $62,150 $74,580 

Fund Transfer -$100,000 -$120,000 

CORPORATE FUND INCOME $1,968,074 $2,361,689 

SITE & CONSTRUCTION FUND (DEVELOPER DONATIONS) 


Capital Outlay: 

New Equipment $0 $0 

Park Development / Building 

Improvements $25,000 $30,000 

Land Acquisitions $0 $0 

Other Expenses $500 $600 

SITE & CONSTRUCTION FUND TOTAL $27,000 $32,400 

Income: 

Grants $0 $0 

Developer Donations $0 $0 

Other $200 $240 

TOTAL FUND INCOME $200 $240 

SITE & CONSTRUCTION FUND (BONDS) 



New Equipment $20,000 $24,000 

New Vehicles $124,990 $149,988 

Park Development / Building 

Improvements $409,500 $491,400 

Land Acquisitions $115,000 $138,000 

Total Capital Outlay $669,490 $803,388 

Debt Retirement $270,000 $324,000 


2

SITE & CONST. FUND (BONDS) TOTAL $1,095,649 $1,314,779 

Income: 

Bond Proceeds $824,685 $989,622 

Other $100 $120 

TOTAL SITE & CON FUND (BONDS) 

INCOME $824,785 $989,742 

CAPITAL REPLACEMENT / DEVELOPMENT FUND 

Contractual Services $0 $0 


Land Acquisition $0 $0 

New Equipment $10,000 $12,000 

Park Improvements $400,000 $480,000 

Building Improvements $100,000 $120,000 

CAPITAL REPLACEMENT / 

DEVELOPMENT FUND TOTAL $510,000 $612,000 

Income: 

Other $20,500 $24,600 

Fund Transfer $656,563 $787,876 

TOTAL FUND INCOME $677,063 $812,476 

RECREATION FUND 

Administration: 

Salaries $648,050 $777,660 

Contractual/Professional $226,240 $271,488 


Utilities $40,800 $48,960 




Total for Administration $1,275,623 $1,530,748 

Park Management: 

Salaries $639,425 $767,310 



Utilities $102,460 $122,952 



3

Total for Park Management $1,196,092 $1,435,310 

Programs: 

Salaries $3,081,951 $3,698,341 



Utilities $265,170 $318,204 



Debt Service $855,000 $1,026,000 

Other Operating Expenses $380,690 $456,828 

Total for Programs $5,995,886 $7,195,063 

RECREATION FUND TOTAL $8,467,601 $10,161,121 

Income: 

Real Estate Tax Levy $1,114,039 $1,336,847 

Fees & Charges $7,665,632 $9,198,758 

Other $55,700 $66,840 

Fund Transfer -$133,000 -$159,600 

TOTAL RECREATION FUND INCOME $8,702,371 $10,442,845 

AQUATIC CENTER FUND 

Aquatic Center Operations: 

Salaries & Wages $323,622 $388,346 


Utilities $102,900 $123,480 



Capitalized Improvements $96,000 $115,200 


Total for Aquatic Center Operations $792,337 $950,804 

Concessions: 

Salaries & Wages $29,461 $35,353 

Contractual Services $300 $360 

Concession Supplies $36,550 $43,860 


Total for Concessions $70,815 $84,978 

AQUATIC CENTER FUND TOTAL $863,152 $1,035,782 

Income: 

Fees & Charges $618,300 $741,960 

4

Concessions Sales $85,000 $102,000 

Other $4,500 $5,400 

TOTAL AQUATIC CENTER FUND INCOME $707,800 $849,360 

AUDIT FUND 

Auditing Services $28,125 $33,750 

AUDIT FUND TOTAL $28,125 $33,750 

Income: 

Real Estate Tax Levy $23,729 $28,475 

Other $0 $0 

TOTAL AUDIT FUND INCOME $23,729 $28,475 

PAVING & LIGHTING FUND 

Paving Expense $80,000 $96,000 

Lighting Expense $37,000 $44,400 

PAVING & LIGHTING FUND TOTAL $117,000 $140,400 

Income: 


Other $100 $120 

TOTAL PAVING & LIGHTING FUND 

INCOME $51,198 $61,438 

RECREATION FOR HANDICAPPED FUND 

Payment to WSRA $310,980 $373,176 

ADA Inclusion Services $40,000 $48,000 

ADA Improvements $110,000 $132,000 

RECREATION FOR HANDICAPPED TOTAL $460,980 $553,176 

Income: 


Other $200 $240 

TOTAL INCOME $414,840 $497,808 

LIABILITY INSURANCE FUND 

Unemployment Insurance $9,000 $10,800 

Tort Liability Insurance $44,317 $53,180 

5

Property Insurance $74,091 $88,909 

Workers' Comp. Insurance $81,815 $98,178 

LIABILITY INS. FUND TOTAL $209,223 $251,068 

Income: 


Other $1,650 $1,980 

TOTAL LIABILITY INS. FUND INCOME $194,995 $233,994 

IMRF FUND 

IMRF Fund Contribution $355,675 $426,810 

IMRF FUND TOTAL $355,675 $426,810 

Income: 


Other $200 $240 

TOTAL IMRF FUND INCOME $345,504 $414,605 

SOCIAL SECURITY FUND 

Social Security Contribution $334,555 $401,466 

SOCIAL SECURITY FUND TOTAL $334,555 $401,466 

Income: 


Other $100 $120 

TOTAL SS FUND INCOME $332,098 $398,518 

BOND & INTEREST FUND 

Debt Retirement $1,001,325 $1,201,590 


BOND & INTEREST FUND TOTAL $1,011,231 $1,213,477 

Income: 

Real Estate Tax Levy $966,000 $1,159,200 

Other $75 $90 

TOTAL BOND & INTEREST FUND INCOME $966,075 $1,159,290 

6

DEBT SERVICE FUND (AQUATIC CENTER) 

Debt Retirement $405,000 $486,000 


DEBT SERVICE FUND (AC) FUND TOTAL $515,320 $618,384 

Income: 

Bond Proceeds $128,970 $154,764 

Grants/Intergovernmental $386,910 $464,292 

Other $3,500 $4,200 

TOTAL DEBT SERVICE FUND (AC) 

INCOME $519,380 $623,256 

7

SUMMARY OF FUNDS 

BUDGET 

APPROPRIATION 

CORPORATE $2,068,074 $2,481,689 

SITE & CONSTRUCTION (DEV DONATION) $27,000 $32,400 

SITE & CONSTRUCTION (BONDS) $1,095,649 $1,314,779 

CAPITAL REPLACE / DEVELOP $510,000 $612,000 

RECREATION $8,467,601 $10,161,121 

AQUATIC CENTER $863,152 $1,035,782 

AUDIT $28,125 $33,750 

PAVING & LIGHTING $117,000 $140,400 

RECREATION FOR HANDICAPPED $460,980 $553,176 

LIABILITY $209,223 $251,068 

IMRF $355,675 $426,810 

SOCIAL SECURITY $334,555 $401,466 

BOND & INTEREST $1,011,231 $1,213,477 

DEBT SERVICE (AQUATIC CENTER) $515,320 $618,384 

TOTAL FOR ALL FUNDS $16,063,585 $19,276,302 

8

Each of said sums of money and the aggregate thereof are deemed necessary by this Board to 

defray the necessary expenses and liabilities of this District during the fiscal year beginning May 

1, 2016, and ending April 30, 2017, for the respective purposes set forth. 

All unexpended balances of the appropriations for the fiscal year ending April 30, 2016, 

and prior years are hereby specifically re-appropriated for the same general purposes for which 

they were originally made and may be expended in making up an insufficiency of any other 

items provided in this appropriation ordinance, pursuant to law. 

The receipts and revenue of said District derived from sources other than taxation and not 

specifically appropriated, shall constitute the general corporate fund and shall first be placed to 

the credit of such fund. 

SECTION III. The following determinations have been made and are hereby made a part of the 

aforesaid budget: 

(a) The cash on hand at the beginning of the fiscal year is $7,600,963; 

(b) An estimate of the cash expected to be received during the fiscal year from 

all sources is $18,873,734; 

(c) An estimate of the expenditures contemplated for the fiscal year is 

$19,726,302; 

(d) The estimated cash expected to be on hand at the end of the fiscal year is 

$6,748,395; 

(e) An estimate of the amount of taxes to be received during the fiscal year: 

Real Estate Taxes $6,516,991 

Personal Property 

Replacement Tax $73,200 

TOTAL $6,590,191 

SECTION IV. The receipts and revenues of the Gurnee Park District derived from sources other 

than taxation and not specifically appropriated, and all unexpected balances from the preceding 

fiscal year not required for the purpose for which they were appropriated shall constitute the 

General Corporate Fund and shall first be placed to the credit of such fund. 

SECTION V. All ordinances or parts of ordinances conflicting with any of the provisions of this 

ordinance be and the same are hereby repealed. If any item or portion thereof of this budget and 

appropriation ordinance is for any reason held invalid, such decision shall not affect the validity 

of the remaining portion of such item or the remaining portion of this ordinance. 

This ordinance shall be in full force and effect immediately upon its passage. 

Passed by the Board of Park Commissioners of Gurnee Park District this 17th day of 

May, 2016. 

AYES: 

NAYS: 

ABSENT AND NOT VOTING: 

ATTEST: 

President 

Secretary 

9

STATE OF ILLINOIS) 

) 

COUNTY OF LAKE ) 

I, Michelle Klemz, do hereby certify that I am the duly qualified and acting Secretary of 

the Board of Park Commissioners of the Gurnee Park District in the county and state aforesaid, 

and as such Secretary I am the keeper of the records and files of the Board of Park 

Commissioners of said District. 

I do further certify that the attached and foregoing is a true and complete copy of the 

“Combined Budget and Appropriation Ordinance of the Gurnee Park District, Lake County, 

Illinois, for the Fiscal Year beginning on the 1 st of May 2016 and ending on the 30 th of April 

2017” which includes a Certification of Estimate of Revenue by the Chief Fiscal Officer of the 

District, as adopted by the Board of Commissioners at its properly convened meeting held on the 

17th day of May, 2016 as appears from the official records of said District in my care and 

custody. 

IN WITNESS WHEREOF, I have hereunto affixed my official signature and the 

corporate seal of said District in Lake County, Illinois, on this 17th day of May, 2016. 

_________________________________ 

Secretary, Board of Park Commissioners 


(seal) 

10

ESTIMATE OF REVENUES FOR FISCAL YEAR 2016/2017 

OF GURNEE PARK DISTRICT 

The following is an estimate of revenues, by source, anticipated to be received by the Gurnee 

Park District, Lake County, Illinois, during the fiscal year 2016/2017. 

1) Real Estate Taxes $6,516,991 

2) Personal Property Replacement Taxes $73,200 

3) Fees $10,005,459 

4) Interest Income $58,950 

5) Donations $0 

6) Grants/Foundation $464,292 

7) Reimbursements $10,080 

8) Non-Referendum Bonds $1,144,386 

9) Contract Financing $0 

10) Miscellaneous Income $92,100 

11) Fund Transfer $508,276 

TOTAL $18,873,734 

The undersigned, being the Chief Fiscal Officer of the Gurnee Park District, hereby certifies that 

the foregoing is an estimate of revenues to be received by the Gurnee Park District during the 

fiscal year 2016/2017. 

Dated: 5/17/16 

Michael Szpylman 

Treasurer 

11


CAPITAL ASSET POLICY AND PROCEDURES 

Appendix D 

POLICY 

Assets that have a value of $10,000 or more and have a useful life of five years or more 

should be capitalized in the year they are acquired. Improvements done to existing 

assets that increase the value of the assets should also be capitalized. Normal repairs 

that merely maintain the asset in its present condition should be recorded as expenditure 

and should not be capitalized. These assets are categorized as various classes such as 

Land, Buildings, Improvements other than buildings, and Equipment. 

VALUATION 

All assets reported as capital assets should be recorded at their historical cost. Cost, for 

this purpose, includes not only the purchase price or cost of construction, but also any 

other charges incurred “to place the asset in its intended location and condition for use.” 

CAPITAL ASSET CLASSES 

Capital assets are classified into four major groups including land, buildings, 

improvements other than buildings, and machinery and equipment. 

The “land” account includes all land purchased or otherwise acquired by the Park 

District. The land account should include not only the cost of land itself, but also the cost 

of preparing land for its intended use. Intent, for this purpose, should be judged as of the 

date of acquisition. 

The “buildings” account includes the value of all buildings at purchase price or 

construction cost. The cost should include all charges applicable to the building, 

including broker’s or architect’s fees and interest on borrowed money during 

construction. 

The “improvements other than buildings” account is used for permanent (i.e., nondetachable) 

improvements that add value to land (e.g., fences, retaining walls). This 

account also is used for leasehold improvements (i.e., permanent improvements the Park 

District makes to property it is leasing under an agreement classified as an operating 

lease). 

The “machinery and equipment” account consists of property that does not lose its 

identity when removed from its location and is not changed materially or expended in 

use. This property should be recorded at cost, including freight, installation and other 

charges incurred to place the asset in use. 

Donated assets should be recorded at their estimated fair market value at the date of 

donation. This rule applies only to donations made from outside the financial reporting 

entity. 

Gurnee Park District Appendix D-1

USEFUL LIFE 

Following is a listing of the different classes of assets and their standard useful lives. 

Class 

Years 

Land 

no limit 

Buildings 50 

Improvements other than buildings 20 

Machinery & Equipment 5 

PROCEDURE FOR ADDITIONS & DISPOSALS OF ASSETS 

The Finance department is responsible for keeping the capital asset records up to date. 

But the primary responsibility for providing the correct information to the Finance 

department and verifying the accuracy of the information periodically belongs to the 

Department Heads. 

ADDITIONS 

Additions to capital asset account group will be done on an annual basis by the 

Superintendent of Business. All assets recorded during the current fiscal year are defined 

as current year additions. These should include purchases of new as well as used assets, 

all donated assets and assets acquired through capitalized leases. Once the capital 

asset list is updated reflecting current year additions, it will be given to Department 

Heads to verify and make corrections. 

DISPOSALS 

All items sold, traded-in, scrapped, abandoned or in any way removed from service 

during the current fiscal reporting period are classified as disposals. When the 

Department Head receives an updated list of the capital assets at the end of each fiscal 

year, he/she should verify the information and see if all assets are still in service. If there 

are assets on the list that are no longer in service, they should be retired. 

The capital asset disposal policy that was adopted by the Park Board in March 1998 must 

be followed when disposing of capital assets. 

DEPRECIATION 

Depreciation is used to reflect the economic loss in the value of an asset. Generally 

Accepted Accounting Principles (GAAP) requires that the method used to allocate the 

cost of a capital asset over its estimated useful life be as equitable as possible to the 

periods during which services are obtained from the use of the asset. 

In most cases, the straight line method of depreciation will be used for all assets. 

Dated: 03/18/2008 

Gurnee Park District Appendix D-2


Policy Manual 

Fund Balance Policy 

Appendix E 

21.0 Fund Balance Policy 

21.1 Statement of Purpose 

The purpose of this policy is to establish the principles and parameters to which a 

Fund Balance target will be defined at the beginning of each budget period. 

This policy is established to provide financial stability, cash flow for operations, 

and the assurance that the District will be able to respond to emergencies with 

fiscal strength. 

In the event that unexpected situations may cause the District to fall below the 

minimum level, certain steps will be followed to correct the deficiency, as 

outlined in the section below “Minimum Target Balances”. 

21.2 Definitions 

Governmental Funds – are used to account for all the District’s general activities, 

including the collection and disbursement of earmarked monies (special 

revenue funds), the acquisition or construction of general capital assets (capital 

replacement/development fund), and the servicing of long-term debt (debt 

service funds). The General Fund is used to account for all activities of the District 

not accounted for in some other Fund. 

Fund Balance – the difference between assets and liabilities in a Governmental 

Fund 

Operating Expenditures – total expenditures minus capital and debt service. 

Governmental Funds – Fund Balance will be composed of three primary 

categories: 

1. Non-spendable Fund Balance – the portion of a Governmental Fund’s fund 

balance that are not available to be spent, whether short or long-term, in 

either form or through legal restrictions (inventories, prepaid items, land held 

for resale and endowments). 

2. Restricted Fund Balance – the portion of a Governmental Fund’s fund 

balance that is subject to external enforceable legal restricts (grants, debt 

proceeds, tax levies). 

3. Unrestricted Fund Balance – (three categories) 

Gurnee Park District Appendix E-1

a. Committed Fund Balance – the portion of a Governmental Fund’s fund 

balance constrained to specific purposes by the government itself, 

using its highest level of decision-making authority; to be reported as 

committed, amounts cannot be used for any other purpose unless the 

government takes the same highest-level action to remove or change 

the constraint. 

b. Assigned fund balance - portion of a Governmental Fund’s fund 

balance the government intends to use for a specific purpose; intent 

can be expressed by the governing body or by an official or body to 

which the governing body delegates the authority. 

c. Unassigned Fund Balance – available expendable resources that 

are not the object of a tentative management plan. 

All Gurnee Park District funds are Governmental Funds. 

21.3 Guiding Parameters 

It is the District’s philosophy to support long-term financial strategies, where fiscal 

sustainability is its first priority, while also building funds for future growth. It is 

essential to maintain adequate levels of fund balance to mitigate current and 

future risks and to ensure stable tax rates. Credit rating agencies carefully 

monitor levels of fund balance to evaluate the District’s credit worthiness. 

The following parameters will be used as part of the budget process to establish 

targets for the following funds: 

General Fund – the unrestricted fund balance target should represent three 

months of operating expenditures for the budget year being prepared. Balances 

above the three month target may be transferred to the Capital 

Replacement/Development Fund with Board approval. 

Recreation Fund – the unrestricted fund balance target should represent three 

months of operating expenditures for the budget year being prepared. Balances 

above the three month target may be transferred to the Capital 

Replacement/Development Fund with Board approval. 

Capital Replacement/Development Fund – no target is established for this fund. 

Capital projects are funded through transfers from the General Fund and 

Recreation Fund as approved by the Board along with interest earned on fund 

balance. This fund is used to replace aging capital items as well as for the 

development of new capital or infrastructure. Amounts set aside for capital will 

be considered restricted, committed or assigned depending on the intended 

source/use of the funds as approved by the Board. 

Hunt Club Park Aquatic Center Fund – the unrestricted fund balance target 

should represent three months of operating expenditures for the budget year 

being prepared plus twenty percent of the total construction costs of the 


Aquatic Center. Balances above the target will be used for Aquatic Center 

capital items. 

Social Security, IMRF, Liability Insurance and Audit Funds – these funds have a 

targeted fund balance of three months of operating expenditures for the 

budget year being prepared. These funds will be monitored and the taxes levied 

to support them will be adjusted to ensure they operate within the target range. 

It may take more than one levy cycle to ensure the funds are operating within 

the proper range. 

Paving and Lighting Fund - the unrestricted fund balance target should represent 

three months of operating expenditures for the budget year being prepared. 

Balances above the three month target may be used for capital expenditures 

related to paving and lighting made out of this fund. 

Debt Service (Aquatic Center) Fund – the fund balance target should represent 

the amount needed for the following fiscal year debt payment scheduled to be 

made from this fund. The fund is used to accumulate monies for the retirement 

of alternate revenue bonds issued for the construction of the Aquatic Center. All 

funds maintained in this fund are restricted for the purpose of paying debt 

service for the Aquatic Center. 

Special Recreation Fund – no target is established for this fund. This fund is used 

to account for revenues derived from a specific annual property tax levy which 

is disbursed to the Warren Special Recreation Association to provide special 

recreation programs for the handicapped and impaired. This fund is also used to 

make ADA improvements to the Park District’s park infrastructure. 

Site & Construction Fund – no target is established for this fund. This fund is used 

to account for capital expenditures associated with acquiring, improving, and 

maintaining the Park District's properties and equipment. Financing is provided 

from the proceeds of sale of general obligation bonds, developer donations, 

grants and interest earned on investments. 

Bond & Interest Fund – No target is established for this fund. This fund is used to 

accumulate monies for the Park District's retirement of general obligation 

bonded debt. Financing is provided by an annual tax on property levied for the 

purpose of retiring bonded indebtedness. 

21.4 Flow Assumptions 

Some projects (funds) are funded by a variety of resources, including both 

restricted and unrestricted (committed, assigned and unassigned). When 

restricted funds exist, those funds are used first, then unrestricted. For unrestricted 

funds, committed funds are used first, then assigned, then unassigned. 

21.5 Authority/Reporting 

Staff will prepare and include in the budget document a schedule that shows 

the status of the District’s balances compared to the Targets outlined in this 


policy. The Executive Director of the Gurnee Park District is given authority within 

this policy to assign fund balance to specific projects/expenditures. 

21.6 Minimum Targets 

Management will monitor the major revenue collections and the amount of cash 

available by reviewing the monthly financial reports. During the year, if revenue 

projections suggest that revenue will not meet expectations and the fund 

target(s) will not be met by year-end, the Executive Director will take the 

following actions to reach the goals established in the adopted budget: 

Review expenses with Department Heads, 

Reduce capital asset expenditures, 

Reduce operational expenditures, where appropriate, while maintaining the 

adopted budget goals, 

Present to the Board of Park Commissioners other expenditure control options, 

including those that might modify the goals established in the adopted 

budget. 

21.7 Deviations from the Policy 

Any deviations from this Policy must be approved by a majority of the Board of 

Park Commissioners with a plan for adhering to this Policy within a defined period 

of time. 


Appendix F 

Fiscal Year 2015-2016 Annual Goals - 12 Month Update 

Approved by Park Board 4/21/15 

Strategic Initiative #1 

Deliver Innovative Programs and Services that align with current and future needs of the 

community 

Goal 

Responsible Person 

Estimated Completion 

Date Status Update 4/19/16 

1. Implement Mobile WebTrac Mike Szpylman 4/30/2016 

2. Improve online aquatic center season 

pass purchase process utilizing new 

functionality of RecTrac V3. 

3. Launch Mobile GPD Application for 

iPhone and Android devices 

4. Launch Online Calendar for Drop-in 

Activities and Events 

5. Update GPD Website to be more 

concise and compatible with both 

desktop and mobile operating systems 

with responsive web design 

6. Update FitNation Website to be more 

concise and compatible with both 

desktop and mobile operating systems 

with responsive web design 

7. Meet 95% of budgeted revenue in 

Youth and Adult Athletics 

8. Add 3 indoor aquatic special events at 

FitNation Pool to help gain exposure to 

the pool 

9. Utilizing data from the interest survey, 

create a program plan for the addition 

of adult programs and develop a 1yr 

and 5yr vision for the area. Offer 1 new 

adult program each season (4 total) 

10. Change 2 existing Group Exercise 

classes into 2 new types of classes 

Mike Szpylman 2/28/2015 

Jennifer Gilbert 4/30/2016 

Completed 

Completed. 

Postponed. We will first merge the GPD 

and FN websites together and see how 

the new functionalities support our 

needs for mobile information as 

opposed to an additional app. 2/16-we 

are creating a button that will serve as 

mobile quick link for users. 

Jennifer Gilbert 4/30/2016 Started. Will coincide with web overhaul 

DTA Summer 2016 



Chris Marzano & Ron Dorsey 4/30/2016 

Started. Estimated launch Summer of 


Started. Estimated launch Summer of 


Not Complete. Projected to achieve 

93% of budgeted revenue. An increase 

from 90% in 2015 and 85% in 2014. 

Kara Moss 4/30/2016 Complete. Pumpkin Plunge, Operation 

Salute and Swim, Splash into Winter, and 

Sweet-Tart Swim 

Ron Dorsey 4/30/2016 

Pat Bodame 4/30/2016 

Postponed. More work is needed on this 

and with a new Facility Manager 

additional discussion is needed. 

Completed. 

1. Changed bodycombat and bags to 

1,2,3 Box 

2. Added Total Body Intervals 

3. Added Total Tabata Conditioning 

4. Changed a couple cycles to RPM 

11. Succesfully transition into renovated 

Family Activity Room space and 

implement iPads into Before/After 

School Activities 

12. Successfully transition and implement 

Full-Day Preschool with a minimum of 

10 children enrolled and make use of 

new technology into the curriculum 

Sabrina Hinkens 9/30/2015 

Sue McDougle 9/30/2015 

Complete. iPads in use and transitions 

between Preschool and CARE are going 

smoothly. 

Complete. Goal exceeded as the max 

of 20 participants in this program has 

been reached. 

Gurnee Park District Appendix F-1

Appendix F 


Attract and retain high quality employees at all levels 

Goal Responsible Person Completion Date Status Update 4/19/16 

1. Develop a “general” orientation 

training so that all staff has consistent 

training in park district history, safety, 

emergency preparedness, public 

relations, SOFFI, etc. 

2. Develop and implement a formal 

customer service training program for 

all staff 

3. Develop online and GPD network tools 

for staff to have easy access to Park 

District communications. 

4. Conduct a salary study for all full-time 

and 30 hour part-time employees 



Mike Szpylman 4/30/2016 

Susie Kuruvilla 12/31/2015 

Started. A core team of Mike Szpylman, 

Nichole Todd, Scott Crowe, Jennifer 

Gilbert and Kraig Owens has been 

established. We are working with 

Management Association. The project 

has grown into establishing a complete 

onboarding process and will be 

completed in 16/17. 

Started. Will be completed by the end 

of April 2016. 

Started. Completion included in 16/17 

goals. 

5. Develop management training on 

marketing tools such as social media 

sites to help further promote programs 


6. Obtain CPRP Certification Jennifer Gilbert 4/30/2016 

Completed. 

Completed. Trained on Publisher, Adobe 

Acrobat and individual social media 

training with key staff. 

7. Review employee benefits and make 

needed changes. 

8. Hire, train, and retain 7 new "Grade 8" 

certified soccer referees through 

increased marketing and by adding a 

re-certification incentive. 

9. Attend and complete IPRA Leadership 

Academy 

9. Revisit employee evaluation process 

and tool and make needed changes 

10. Implement new employee survey 

process 

Completed. 

Susie Kuruvilla 9/30/2015 Started. Admin team have 

recommendations included in the 

revised personnel policy manual. 

Waiting for approval from Board 

Chris Marzano 4/16/2016 

Ron Dorsey Sabrina 

Hinkens 

4/30/2016 

Completed 

Completed 

Susie Kuruvilla 12/31/2015 Started. Management Association will 

assist us with this and will be completed 

in 2016. 

Susie Kuruvilla 11/30/2015 Not started. Plan to address this in the 

next fiscal year. 


Appendix F 


Sustain Long Term Financial Strength 


1. Develop a formal three year financial 

planning tool to be used by staff and 

shared with the Board 

2. Evaluate resident vs. non-resident fee 

difference in all recreation programs 

and memberships and make 

recommendation to maximize program 

participation 

3. Develop and integrate Human 

Resource functions within the Business 

Department. 

4. Develop a procedure and operations 

manual for the Business Department 

5. Enhance monthly financial reporting to 

the Board, Executive Director and 

leadership staff. 

6. Develop a Financial Policies and 

Procedures Manual 

7. Start strategic plan process for the next 

5 years 

8. Renew IPRA Distiguished Accreditation 

Status 

9. Achieve Personal Training Revenue of 

$120,000 

10. Achieve total active Fitness 

Memberships of 6,600 







Susie Kuruvilla 4/30/2016 

Started. Will be completed for the May 

2016 Board meeting. 

Started. Evaluation and changes to the 

HCPAC season pass pricing were 

implemented for the 2016 season. 

Research for program areas has begun 

and is expected to be completed in the 

16/17 fiscal year. 

Completed 

Started. Procedures have all been 

updated by staff. Completion of the final 

manual and online access will be 

completed in the coming months. 

On hold 

Completed 

Started. Identified facilitators. 

Scott Crowe 4/30/2016 Started. Application has been sent and 

completion is anticipated by November 


Pat Bodame 4/30/2016 

Matthew Vanderkamp 4/30/2016 

Complete. Projected to slightly exceed. 

Achieved 98.5% of the 6,600 goal! 


Appendix F 


Maximize Operational Efficiency through Technology 


1. Begin using MainTrac for scheduled 

preventative maintenance of our 

facilities. 

2. Schedule regular monthly trainings for 

all Gurnee Park District software 

(RecTrac, Incode, Microsoft Software) 

to enhance employee use. 

3. Add private WiFi throughout HCPCC to 

be used to enhance meetings, 

presentations and technology 

capabilities for preschool and CARE 

programs. 

4. Upgrade RecTrac software to new 

version V3. 

5. Develop comprehensive online and 

hard copy training guides for new 

RecTrac version. 

6. Increase the use of Incode's human 

resources functionality. 

7 Create a communication standard to 

help maximize work time as it relates to 

use of email, phones, and other 

communication methods. 

8. Develop FitNation Child Care usage 

reports and present report to Director 

9. Look into implementing PRORAGIS 

software from NRPA to be NRPA Gold 

Medal-ready 

10. Create a singular "voice" and format of 

the park district brochure, online 

descriptions, and all other descriptions 

11. Transition ticket sales process to Web 

Point-of-Sale through Rec Trac 

12. Develop Monthly Reporting tools for all 

facilties that shows total traffic from 

daily visits, programs, membership 

check-ins, and rental attendance 

Jeff Reinhard 9/1/2015 







Shawn Zimmerman 7/30/2015 

Jennifer Gilbert 12/31/2015 

Scott Crowe 4/30/2016 

Beckie Korzyniewski 4/30/2016 


Completed. Will remain ongoing. 

Completed. Will remain ongoing. 

Completed 

Postponed. The conversion to RecTrac 

V3 was postponed due to a request 

from VSI. The conversion is now 

scheduled for the week of Sept. 26th 


Postponed. The conversion to RecTrac 

V3 was postponed due to a request 

from VSI. The conversion is now 

scheduled for the week of Sept. 26th 


Completed. Ongoing. 

Completed. Ongoing. 

Completed 

Postponed. until Mgmt. can devote time 

to data collection. 

Complete. Process is ongoing and will 

continue to bring changes each season. 

Complete. System limitations in relation 

to variety of venues is not compatible so 

other options need to be explored. 

Started. Current Rec Trac version does 

not allow for such comprehensive 

reports. Request has been made to Rec 

Trac to offer such reports in new version. 


Appendix F 


Enhance the Park Experience 

Goal Completion Date Status Update 4/19/16 

1. Complete Ravinia Park renovations 

within budget of $475,000 

2. Viking West soccerfield area (Gurnee 

Grade Site). Build new shelter, 

enhance the grass areas on the soccer 

fields to get them ready for play, add 

trail connections and monument sign. 

Grand Opening. 

Jeff Reinhard 6/30/2016 

Jeff Reinhard Shelter 7/01/2015 

Grass Areas 11/01/2015 

Started. 50% of site grading has been 

completed. 

3. Viking Annex property pathway to 

Viking West property. 

4. Viking Kitchen and Dance Hall- 

Improve Kitchen by replacing 

stove/oven, move grease trap to a 

remote location, replace flooring, and 

paint. Replace lighting fixtures in 

Dance Hall to make them more 

attactive for rentals. 

5. HCPCC Family Activity Room, work with 

the Rec Team on a remodeling project 

for this room. Remove stage area, and 

computer station area to open up this 

room. 

6. Oversee construction of FitNation 

Program Space Renovation 

7. Address safety recommendations 

outlined in the report from RETA security 

and report to Director 

8. Create a park locator plug-in for 

mobile devices 

Completed. 

Jeff Reinhard 7/1/2015 Started. Bid has been awarded to 

Chicaoland paving. Pathway has been 

laid out by engineers. Will complete this 

spring. 



Jeff Reinhard 4/30/2016 

Kitchen is almost completed. Will be 

done by April 15th. Lighting fixtures have 

been picked out. Will purchase before 

May 1st. 

Completed. 

Completed February 17, 2016. 

Jeff Reinhard 4/30/2016 Started. Many of the safety issues that 

were brought up have been taken care 

of. 


Completed. Google listings are 

published, map functionality updated 

on website. 2/16-print map will see 

update with Summer Book 


Explore Opportunities for Additional Parks and Facilities 


1. Work with the Village to see the 

possibility of expanding Viking Park 

boundaries 

2. Create awareness of Hunt Club Fitness 

Center benefits to fitness members at 

FitNation 

3. Develop and implement program plan 

for vacated tenant space at FitNation 

Susie Kuruvilla 4/30/2016 Started. The Village has agreed to 

transfer adjacent properties they 

acquire. Waiting for the village to take 

ownership first. 



Completed. On going. Marketing 

materials continue to integrate both 

locations and highlight features of both 

locations. VIP program established to 

encourage cross-town group ex 

attendence. 

Completed 


Broaden External Relations to Maximize District Effectiveness 


1. Explore partnership with Weight 

Watchers (or similar program) to see if 

FitNation can become a location for 

their program 

Pat Bodame 4/30/2016 Started. Process has started but 

additional researching of pricing and 

working out other additional logistics will 

continue. 


Appendix F 

2. Reach out to five large corporations in 

the District to see the possibility of 

enrolling their employees as members 

at FitNation with corporations paying 

portion of the fee 

3. Apply for a minimum of 3 IAPD/IPRA 

Awards that are presented at the 

Friday Award Luncheon at the annual 

IAPD/IPRA Conference. 

4. Collaborate on annual "Keeping You 

Posted Plus" with the Village of Gurnee. 

Matthew Vanderkamp 4/30/2016 

Jennifer Gilbert 8/30/2015 


Completed. Secured: Uline and 

BrightStart Franchising. Abbott, Abbvie, 

CTCU, Paris Presents, Inc., Weiman 

Products, Key Lime Cove were also 

contacted and at the present time have 

not established such an agreement. This 

will be an ongoing effort to these and 

other businesses. 

On hold. 

Completed. 


Appendix G 


Three Year Financial Forecast 

Fiscal Year 2016/2017 thru 2018/2019 

Assumptions 

The following assumptions were used in developing the three year financial forecast. 

Revenue 

1. 2015 total tax levy used for all property tax revenue forecasts in anticipation of 

property tax freeze legislation. 

2. All recreation program revenue assume a 3% increase from previous year. 

3. Fitness membership revenue based on the membership goals outlined in the 

Fitness Operations Business Plan. 7,230 members by end of FY16/17, 7,900 members 

by the end of FY 17/18 and 8,500 members by the end of FY 18/19. 

4. Personal training revenue increased 10% each year per the Fitness Operations 

Business Plan. 

5. Small increases year-to-year for all other revenue items. 

Expenditures 

1. Current staffing level used with a 3% annual wage increase assumption. 

2. Board approved FY 16/17 Three Year Capital Plan used for all capital projects. 

3. All recreation program expenditures assume a 3% increase from previous year. 

4. Fitness operation expenditures are per the Fitness Operations Business Plan. 

5. Health insurance costs to the Park District assume a 5.8% increase each year. 

6. No significant changes in operational expenditures. 

Gurnee Park District Appendix G-1






2016-17 2017-18 2018-19 

Budget Forecast Forecast 

Revenues and Other Financing Sources 

Taxes $ 5,491,826 $ 5,507,302 $ 5,508,632 

Fees & Charges $ 8,368,932 

8,817,039 9,248,000 

Grants / Intergovernmental $ 386,910 

386,291 388,688 

Investment Income $ 49,125 

55,346 60,256 

Bond Proceeds $ 953,655 

958,900 964,220 

Donations and Miscellaneous $ 120,100 

54,575 55,074 


Expenditures 


Contractual Services $ 2,015,291 

2,067,313 2,123,761 

Supplies $ 918,872 

938,465 958,328 

Intergovernmental - WSRA $ 350,980 

352,946 353,350 

Capital Outlay 1,024,161 973,649 

Debt Service $ 2,424,647 

2,416,968 2,427,093 

Other $ 710,100 

721,717 738,596 


Surplus (Deficit) $ 1,549,106 $ 626,670 $ 782,604 


Transfers - Excess Fund Balance $ - 

- - 

Transfers - Future Debt Payments $ - 

- - 


Net Surplus (Deficit) $ 1,549,106 $ 626,670 $ 782,604 

Fund Balance 

May 1 $ 7,600,963 $ 9,150,070 $ 9,776,739 

April 30 $ 9,150,070 $ 9,776,739 $ 10,559,343 

Fund Balance Target $ 4,466,066 $ 4,548,072 $ 4,630,924 

Excess/(Deficiency) $ 4,684,003 $ 5,228,667 $ 5,928,419 










Taxes $ 2,051,674 $ 2,093,668 $ 2,152,252 

Fees & Charges $ - 

- - 

Grants / Intergovernmental $ - 

- - 


6,600 7,260 

Bond Proceeds $ - 

- - 


11,375 11,874 


Expenditures 


Contractual Services $ 241,980 

235,837 231,195 


193,658 193,658 

Intergovernmental - WSRA $ - 

- - 

Capital Outlay 23,730 23,730 

Debt Service $ - 

- - 

Other $ 161,660 

157,175 157,472 


Surplus (Deficit) $ 26,400 $ 3,800 $ 

13,000 


Transfers - Excess Fund Balance (100,000) - - 

Transfers - Future Debt Payments - - - 

Total Other Sources (Uses) (100,000) - - 

Net Surplus (Deficit) $ (73,600) $ 3,800 $ 

13,000 

Fund Balance 

May 1 $ 617,335 $ 543,735 $ 547,535 

April 30 $ 543,735 $ 547,535 $ 560,536 

Fund Balance Target $ 510,418 $ 521,028 $ 533,664 

Excess/(Deficiency) $ 33,317 $ 26,507 $ 

26,872 










Taxes $ 1,114,039 $ 1,034,055 $ 911,701 

Fees & Charges $ 7,665,632 

8,093,708 8,504,019 


- - 


16,600 18,160 


- - 


41,700 41,700 

- - - 


- 0 0 

Expenditures - - - 


Contractual Services $ 1,344,352 

1,384,683 1,426,223 


624,460 643,194 


- - 


Debt Service $ 497,438 

497,438 497,438 

Other $ 514,090 

529,513 545,398 

- - - 


- - - 

Surplus (Deficit) $ 725,332 $ 847,645 $ 901,933 

- - - 

Other Sources (Uses) - - - 

Transfers - Excess Fund Balance (133,000) (310,000) (437,000) 

Transfers - Future Debt Payments (357,563) (357,563) (357,563) 


Net Surplus (Deficit) $ 234,769 $ 180,082 $ 107,370 

Fund Balance 

May 1 $ 1,968,659 $ 2,203,428 $ 2,383,510 

April 30 $ 2,203,428 $ 2,383,510 $ 2,490,880 


Excess/(Deficiency) $ 368,950 $ 493,998 $ 544,683 





Capital Funds 

Capital Funds 




Taxes $ - $ - $ 

- 


- - 


- - 


22,880 25,168 


830,136 834,657 


- - 


Expenditures 

Salaries and Benefits $ - $ - $ 

- 


27,200 27,500 

Supplies $ - 

- - 


- - 


Debt Service $ 400,659 

435,750 438,900 

Other $ 500 

500 500 

Total Expenditures $ 428,159 $ 1,063,450 $ 1,006,900 

Surplus (Deficit) $ 483,326 $ (210,434) $ (147,075) 


Transfers - Excess Fund Balance $ 233,000 

310,000 437,000 

Transfers - Future Debt Payments $ 357,563 

357,563 357,563 

Total Other Sources (Uses) 590,563 667,563 794,563 

Net Surplus (Deficit) $ 1,073,889 $ 457,129 $ 647,488 

Fund Balance 

May 1 $ 3,082,396 $ 4,156,284 $ 4,613,413 

April 30 $ 4,156,284 $ 4,613,413 $ 5,260,901 

Fund Balance Target $ - $ - $ 

- 

Excess/(Deficiency) $ 4,156,284 $ 4,613,413 $ 5,260,901 

4 Gurnee Park District Appendix G-5









Taxes $ - $ - $ 

- 

Fees & Charges $ 703,300 

723,331 743,981 


- - 


4,725 4,900 


- - 

Donations and Miscellaneous $ - 

- - 

- - - 


- 0 0 

Expenditures - - - 



138,179 140,780 


120,347 121,476 


- - 

Capital Outlay - - 

Debt Service $ - 

- - 

Other $ 33,850 

34,529 35,226 

- - - 


- - - 

Surplus (Deficit) $ (155,351) $ 37,971 $ 

43,260 

- - - 

Other Sources (Uses) - - - 

Transfers - Excess Fund Balance - - - 

Transfers - Future Debt Payments - - - 

- - - 


$ - $ - $ 

- 

Net Surplus (Deficit) $ (155,351) $ 37,971 $ 

43,260 

Fund Balance 

May 1 $ 737,267 $ 581,916 $ 619,886 

April 30 $ 581,916 $ 619,886 $ 663,146 


Excess/(Deficiency) $ (786,622) $ (752,635) $ (713,259) 





Non-Major Funds 

Non-Major Funds 




Taxes $ 2,326,114 $ 2,379,579 $ 2,444,679 


- - 

Grants / Intergovernmental $ 386,910 

386,291 388,688 


4,541 4,768 


128,764 129,563 


1,500 1,500 


Expenditures 



281,415 298,062 

Supplies $ - 

- - 

Intergovernmental - WSRA $ 350,980 

352,946 353,350 


Debt Service $ 1,526,551 

1,483,780 1,490,755 

Other $ - 

- - 


Surplus (Deficit) $ 5,710 $ (52,312) $ (28,514) 


Transfers - Excess Fund Balance $ - 

- - 

Transfers - Future Debt Payments $ - 

- - 


Net Surplus (Deficit) $ 5,710 $ (52,312) $ (28,514) 

Fund Balance 

May 1 $ 1,195,306 $ 1,201,016 $ 1,148,704 

April 30 $ 1,201,016 $ 1,148,704 $ 1,120,190 

Fund Balance Target $ 752,632 $ 765,011 $ 774,657 

Excess/(Deficiency) $ 448,384 $ 383,693 $ 345,533 

Non-Major Funds include Audit, Paving & Lighting, Recreation for the Handicapped, 

Liability Insurance, IMRf, Social Security, Bond & Interest, HCPAC Debt Service. 


GLOSSARY 

Appendix H 

ADA – Americans with Disabilities Act, legislation that defines accessibility 

standards for facilities, programs and informational material. 

AED – Automated external defibrillators, which operate automatically to restore 

heartbeat, are now located in all of the district’s facilities. 

Annual Budget – A plan approved by the Board of Commissioners for raising and 

expending monies for the recreation interests of its residents. 

Appropriations – Amounts expended for the administration, maintenance and 

management of properties and programs for the Gurnee Park District. 

APRP – Associate Park and Recreation Professional. 

B & A – Budget and Appropriation Ordinance considered by the Board of 

Commissioners. 

Board of Park Commissioners – Independent board of five individuals elected at 

large for alternating four year terms by the residents of the Gurnee Park District. 

CAFR – Acronym for the Comprehensive Annual Financial Report. 

CARE – Acronym for Children Active in Recreation Enrichment, before and after 

school programs for children in preschool through 8 th grade. 

CPA – Certified Public Accountant. 

CPR – Cardiopulmonary Resuscitation consists of mouth-to-mouth respiration 

and chest compression and allows oxygenated blood to circulate to vital 

organs such as the brain and heart. 

CPRA – Certified Park and Recreation Associate, a designation that may be 

used by professionals that meet certain years of experience. 

CPRP – Certified Park and Recreation Professional, a designation that may be 

used by professionals that have a bachelor’s or higher degree, meet certain 

years of experience and successfully pass an examination administered by the 

NRPA. 

Gurnee Park District Appendix H-1

Carry Over Capital Projects – Capital projects that were appropriated and the 

Board or Staff believes are important enough to work on in the new fiscal year. 

Committee of the Whole – Board of Commissioners Committee consisting of all 

the Board members and is chaired by the Board President. No action may be 

taken at a Committee of the Whole meeting. 

Cooperative Partnerships – The park district cooperates with many nonprofit 

organizations including Gurnee Youth Baseball, FC Lake County, Blue Devil Swim 

Club, Warren Blue Devils Baseball Club, Warren Area Lacrosse, Gurnee/Warren 

Twp. Healthy Communities/Healthy Youth Initiative and the Lake County After 

School Coalition. 

EAV – Equalized Assessed Valuation, property value on which real estate taxes 

are levied. 

Ellis and Associates – A program of lifeguard training and evaluation to assure 

pool patron safety. 

Fund – Fiscal and accounting tool with a self-balancing set of accounts to 

record revenue and expenditures. 

GAAP – Generally accepted accounting principles. 

GASB – Government Accounting Standards Board. 

GFOA – Government Finance Officers’ Association. 

HCPAC - Hunt Club Park Aquatic Center, a 1500-bather capacity zero depth 

outdoor pool with full service concession stand and bath house, cooperatively 

funded with the Village of Gurnee. 

HCPCC – Hunt Club Park Community Center, a 44,000 square foot building 

adjacent to the outdoor aquatic center, opened in October 2006 housing 

preschool rooms, dance/fitness rooms, meeting rooms, family activity and 

before/after school program area, gymnasium, rock climbing wall, and a 

community fitness center. 

IAPD – Illinois Association of Park Districts is a statewide organization of park 

districts that ensures the quality of parks and recreation through education, 

research and advocacy. 


IMRF – Illinois Municipal Retirement Fund is a state established retirement fund for 

municipal workers. Both the employee and the Park District pay into this defined 

benefit plan. 

Incode – The financial/accounting/payroll software used by the Park District. 

Intergovernmental Agreement – The Park District maintains intergovernmental 

agreements with several taxing bodies including the Village of Gurnee, Gurnee 

Grade School District 56, Woodland School District 50, Warren Township High 

School District 121, and SEDOL. 

IPRA – Illinois Parks and Recreation Association is a statewide organization of 

park and recreation professionals that advocates the lifetime benefits of parks, 

recreation and conservation. 

MainTrac – The work order, maintenance tracking and inspection software used 

by the Park District. 

Modified Accrual Accounting – This basis of accounting recognizes an 

economic transaction or event as revenues in the operating statement when 

the revenues are both measurable and available to liquidate liabilities of the 

current period. Expenditures are generally recognized when an event or 

transaction is expected to draw on current expendable resources. 

NRPA – National Recreation and Parks Association is an organization of citizen 

boards and professionals interested in the parks and recreation operations in the 

United States. 

PDRMA – Park District Risk Management Agency, is an association of 149 park 

districts that pool resources in order to maximize the safe working and playing 

conditions of the parks while managing the risk of recreation activities. 

RecTrac – Customer registration and membership software used by the Park 


SOFFI – Customer service standards of the Park District: Serve, Ownership, Family, 

Fun and Integrity. 

Tax Levy – The amount the Park District requests from the property owners, both 

commercial and residential, to fund the recreational activities of the 

community. 


Tax Rate – The rate derived from dividing the tax levy by the EAV. The tax rate, 

combined for all funds, is multiplied by the equalized assessed valuation of each 

real estate parcel to arrive at the taxes owed by each parcel owner. 

WebTrac – Online customer registration component of the RecTrac software 

used by the Park District. 

WSRA - Warren Special Recreation Association, a partnership of Warren 

Township, Gurnee Park District, Wildwood Park District and Grandwood Park 

District dedicated to meeting the recreational needs of people with physical, 

mental and emotional disabilities.

Gurnee Park District 2016-2017 Annual GFOA Budget

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