HomeMy WebLinkAbout4.3 Public Works Fiber Connection DesignItem Cover Page
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kawbubject PUBLIC HEARING - This public hearing, called
A
pursuant to proper legal notice having been publishe'
in the Daily Herald on June 8,, 2020,, is for the purposc
of presenting the proposed Rebuild Illinois Public
Infrastructure Group Project. (Underground Storm
Water Detention at Aspen Trails Park)
Residents are invited to participate remotely by callini-r
847/282-0671 or by emailing your questions or
comments to tvservicesdiv@mountprospect.org during
the public hearing.
Meeting June 16, 2020 - REGULAR MEETING OF THE MOUNT
PROSPECT VILLAGE BOARD -
C a t e g o ry NEW BUSINESS
Type Action Item
The purpose of this public hearing is to provide interested
parties an opportunity to express their views on the
proposed Rebuild Illinois Public Infrastructure Grant (RIPI)
project for the underground storm water detention at Aspen
Trails Park. Due to COVID-19 this meeting will be streamed
live on MPDC Channel 17. All interested parties will be able
to submit questions to the Village Board live during the
meeting. Persons with disabilities or non-English speaking
persons who wish to attend the public hearing and need
assistance should contact Village Manager's Office, 50 S
Emerson St. Mount Prospect, IL 60056 or 847-392-6000 no
later than June 15, 2020. Every effort will be made to make
reasonable accommodations for these persons.
*n or about June 30, 2020, Village of Mount Prospect
intends to apply to the Illinois Department of Commerce anvi
Economic Opportunity for a grant from the Rebuild Illinois
program. This program is funded by state funds as included
in the 2019 Capital Bill. These funds are to be used for a
1
community development project that will include the
following activities: engineering design and construction of
underground storm water detention at Aspen Trails Park.
The total amount of Rebuild Illinois funds to be requested is
$5,000,000. The Village of Mount Prospect also proposes to
expend $4,314,337 in non -Rebuild Illinois funds on the
project. These non -Rebuild Illinois funds will be derived from
the following sources: Village Flood Control Construction funoo
in the amount of $4,314,337. Refer to item 8.2 on this
agenda for additional background.
Information related to this project will be available for revi-
r • o the public hearing as of June 9 at the office of Mount
Prospect Public Works, 1700 W. Central Rd between the
hours of 7:30am - 5:00pm. Or the information can be
viewed by visiting the Village website
www-mountprospect-org. Interested residents are invited to
provide comments regarding these issues either at the public
hearing or by prior written statement. Written comments
should be submitted to Jeff Wulbecker no later than June 15,
2020 in order to ensure placement of such comments in the
official record of the public hearing proceedings. This projec-1-
will result in no displacement of any persons. For additional
information concerning the proposed project, please contact
Jeff Wulbecker, 847-870-5640 or write to Jeff Wulbecker,
1700 W. Central Rd, Mount Prospect, IL 60056.
Alternatives
1. Open the Public Hearing for the purpose of
presenting the proposed Rebuild Illinois Public
Infrastructure Group Project. (Underground Storm
Water Detention at Aspen Trails Park)
2. Action at the Discretion of Village Board
Staff Recommendation
Staff recommends the Village Board open the public
hearing and take testimony for the proposed Rebuild
Illinois Public Infrastructure Group Project for
underground storm water detention at Aspen Trails
2
ATTACHMENTS
Rebuild Illinois Grant Application _Aspen Trails Park Stormwater _Public Hearing
Notice. pdf
Fact Sheet -Public Infrastructure (RIPI) (1).pdf
2020 Rebuild Illinois Public Infrastructure Guidebook Excerpt _Public Hearing
Requirements Summary (1).pdf
Public Infrastructure_Full Application—Mount Prospect_061120.pdf
v?
El
Public Infrastructure
Rebuild Illinois Grants (RIPI)
Illinois Department of Commerce & Economic Opportunity
DEADLINE
June 30, 2020, by 5 p.m.
ELIGIBLE APPLICANTS
Units of local government
ELIGIBLE PROJECTS
Various public infrastructure
projects that support economic
development
ELIGIBLE EXPENSES
Various expenses related to
these economic development
projects; does not specify which
phases
TOTAL ALLOCATION
$50 million
FUNDING LIMITS
Awards range from $250,000 to
$5 million
MATCH REQUIREMENTS
No match required; more points
awarded if higher match
AGENCY CONTACT
Lisa Thomas -Swaine
Illinois DCEO
(217) 558-4221
1 icn Tknmnc-
Swaine2@illinois.gov
or
(217) 785-6174
CEO.00D@Illinois.gov
WEBSITE & LINKS
• Rebuild Illinois Programs
• NOFO for RIPI
• RIPI Gifirphnnk
Program Description
For this specific Public Infrastructure component, the goal is to fund "public
infrastructure improvements that can provide an improved foundation for
economic growth in Illinois communities."
Qualifying Projects
• Waste disposal systems
• Water and sewer line extensions
• Water distribution and purification facilities
• Flood and drainage
• Dredging of waterways
• Water tower maintenance and painting
• Rail, air, or water port improvements
• Gas and electric utility extensions
• Publicly owned industrial and commercial sites
• Other public infrastructure capital improvements
Ranking Criteria
• Project impact (most important)
• Creation of jobs
• Community need
• Community support
• Project readiness
Application Requirements
• Application plus two copies
• Letter from Chief Elected Official
• Uniform Grant Application & GATA Capital Budget
• Engineer's cost estimate
• Project maps & FEMA issued floodplain map, if applicable
• Job creation documentation
• Minority benefit/Affirmative housing statement
• Letters of support
• Commitment of local funds, if applicable
• Public hearing held prior to passage of local commitment of funds
• Public participation
• Local government certifications
• Mandatory disclosures/Conflict of interest disclosure
• Intergovernmental cooperation agreements, if applicable
• Current infrastructure condition documentation
• Proof of land ownership/ROW, if applicable
• Water purchase/wastewater treatment agreement, if applicable
• W -g
• Sam registration (Cage #)
• IRS certification letter
0 Copy of local government audit
5
2020 REBUILD ILLINOIS GUIDEBOOK
Competitive Public Infrastructure - 8
♦ Efforts must be made to assure reasonable access to the public hearing by persons with
disabilities; as well as be conducted in a manner to meet the needs of non-English speaking
residents where a significant number of non-English speaking residents can reasonably be
expected to participate.
♦ Those attending the public hearing must be informed of where and how to access a copy of the
application.
♦ A sign -in sheet must be provided to document attendance. It is suggested that each person
attending the public hearing provide his address and identify his role of participation (e.g.,
resident, elected or appointed official, municipal employee, contractor, grant administrator,
business owner, etc.).
1.
2,
3.
4.
5.
6.
♦ The minutes of the public hearing must be certified by the chief elected official or other
authorized local officials, such as county clerk, city clerk, etc.
Documenting Resident Participation
The following documents must be submitted with the application.
♦ 7 -day Notice
♦ Newspaper Clipping
♦ Publisher's Certification
♦ Certified Minutes
♦ Attendance Sheet
If the publication guideline or public hearing requirements are not met, the application will not be
reviewed further nor considered for funding.
A sample of a public hearing notice is contained in the Application Forms section.
H. INITIAL GRANTEE RESPONSIBILITY
Successful applicants will receive a Notice of State Award Finalist (NOSAF) specifying terms and
conditions of the grant. This will include completion of a Programmatic Risk Assessment Questionnaire
(PRAQ) to be answered by the Grantee, completion of Environmentals and other state requirements, and
clearance of special conditions resulting from the application review. Grantees are expected to
complete all grant conditions within 90 days of the NOSAF date.
State of Illinois - Dept. of Commerce and Economic Opportunity (DCEO)
X
REBULD ILLINOIS
PUBLIC INFRASTRUCTURE
APPLICATION FORMS
2020 REBUILD ILLINOIS GUIDEBOOK
Competitive Public Infrastructure - 2
Public Infrastructure Application Submission Checklist
All applications will be screened for completeness. Applicants must complete and submit this checklist with the
application. All pages of the application must be sequentially numbered. Use the right-hand column, labeled "Page
Number" to indicate the page for each item.
Original grant application (indicate the "original" on the cover)
Two complete copies of the grant application
PROJECT INFORMATION
PAGE NUMBER
X
Completed Submission Checklist (This Page)
_2
Letter of Transmittal from Chief Elected Official
3
X
State of Illinois-DCEO Uniform Grant Application
_4
X
Project Information
_5
X
GATA Capital Budget
7
X
Engineer's Cost Estimate
_15
X
Project Location Map
_17
X
FEMA Issued Floodplain Map
20
X
Project Summary
22
X
Minority Benefit/Affirmative Housing Statement
_25
X
Job Creation Documentation
27
X
Project Readiness Summary
28
DOCUMENTATION, CERTIFICATIONS, RESOLUTIONS
Signed Letters of Support
Council Commitment of Funds (if applicable)
Resident Participation/Public Hearings (if applicable)
7 -day notice
Newspaper clipping &Publisher's certification
Certified minutes
Attendance sheet(s)
Local Government Certifications
X
Mandatory Disclosures
38
X
Conflict of Interest Disclosure
39
X
Intergovernmental Cooperation Agreement, if applicable
41
ATTACHMENTS
X
Current Infrastructure Condition Documentation
53
Firm documentation of commitment from leveraging source(s)
Copy of Construction Permit(s)
X
Proof of Land Ownership (if applicable)
_123
Control of Right of Way/Easements (if applicable)
Copy of water purchase or wastewater treatment agreement (if applicable)
Copy of Option to Purchase (if applicable)
X
Copy of Fair Housing Resolution
128
X
W-9
207
X
SAM Registration (CAGE #)
209
X
IRS Certification Letter
210
X
Copy of Local Government Audit
_214
State of Illinois - Dept. of Commerce and Economic Opportunity (DCEO)
Letter of Transmittal
NOTE: This information must be transferred to the Applicant Community s Official Letterhead
Date
Director's Office
Illinois Department of Commerce and Economic Opportunity
500 East Monroe
Springfield, Illinois 62701
Dear Director:
The Village of Mount Prospect is submitting an application for a public infrastructure grant under the Rebuild
Illinois program The grant request is in the amount of $5 million to be used for the Aspen Trails Flood Storage
Facility. Additional funds in the amount of $4.32 million to be used for the completion of the project will come
from the Village of Mount Prospect.
I certify that this application meets the eligibility thresholds as outlined in the Notice of Funding Opportunity
and Rebuild Illinois Guidebook.
Very truly yours,
(Signature of Chief Elected Official)
9
Insert Uniform Grant Application here.
The Uniform Grant Application can be found in the Library on:
https://www2.illinois.Dov/dceo/CommunitvServices/CommunitvInfrastructure/Pales/default. aspx
10
APPLICANT PROJECT INFORMATION
REBUILD ILLINOIS PUBLIC INFRASTRUCTURE
Type of project? Flood Reduction Project
If this project is "on behalf of ' another entity, what is the entity:
I. PROJECT LOCATION ADDRESS:
Street Address West of River Road, between Seminole Lane and East Camp Mc Donald Road
City Mount Prospect State IL Zip Code 60056
The project location will be utilized to verify inclusion in an opportunity zone and/or DCEO underserved area.
II. PROJECT BENEFIT INFORMATION
Provide the total number of persons served based upon the Census: 8,849
CENSUS TRACT NUMBER(s) — Use additional sheet, if necessary.
8026.05 8026.10
Is this project located in an Enterprise Zone? ❑ Yes X No
Is this project located in an Empowerment Area? ❑ Yes X No
Is this project located in a Tax Increment Financing District? ❑ Yes X No
What is the current unemployment rate of the County? 18.2 (from IDES Non -Seasonally Adjusted, available at:
https://www2.illinois.gov/ides/lmi/Pages/Local_Area_Unemployment_Statistics.aspx )
III. APPLICATION WRITER
CONTACT PERSON:
Sean Dorsey
ADDRESS AND PHONE NUMBER:
Firm Name Village of Mount Prospect
Street Address 1700 West Central Road
TITLE:
Director of Public Works
P.O. Box
(require,..)
City Mount Prospect State IL Zip Code 60056-2229
E -Mail SDorseykmountprospect.org
(Only if no street address)
(include + 4)
(required)
BUSINESS PHONE: (847)870-5640 FAX PHONE: (847)253-9377
FEDERAL EMPLOYER IDENTIFICATION NUMBER: 36-6006011
(required)
IV. PROJECT ENGINEER, if selected
CONTACT PERSON:
TITLE:
Erik L. Gil, PE Project Manager
ADDRESS AND PHONE NUMBER:
Firm Name Christopher B. Burke Engineering, Ltd.
Street Address 9575 West Higgins Road P.O. Box
Qequire,,)
City Rosemont State IL Zip Code 60018-4920
E -Mail egilk cbbel. com
(Only if no street address)
(include + 4)
(required)
BUSINESS PHONE: (847)823-0500 FAX PHONE: (847)318-9793
FEDERAL EMPLOYER IDENTIFICATION NUMBER: 36-3468939
(required)
12
Insert GA TA Capital Budget here.
The GATA Capital Budget can be found in the Library on:
https://www2.illinois.Dov/dceo/CommunitvServices/CommunitvInfrastructure/Pales/default. aspx
13
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Insert Engineer's Cost Estimate here.
♦ Must be on company letterhead, include the date and the engineer's name
♦ Be less than one year old
♦ Must match the costs contained in the GATA Capital Budget.
The Department reserves the right to deem the Engineer's Cost Estimate as "not included"
for the following reasons:
♦ Engineer's cost estimate not contained in application
♦ Engineer's cost estimate not on company letterhead with engineer's name and date
♦ Engineer's cost estimate does not include a detailed breakdown of costs; and/or
♦ Engineer's cost estimate contains grossly inflated costs.
15 21
JB
CHRISTOPHER B. BURKE ENGINEERING, LTD.
9575 W Higgins Road„ Suite 600 Rosemont, Illinois 60018-4920 Tel (847) 823-0500 Fax (847) 823-0520
MOUNT PROSPECT
(CBBEL PROJECT NO. 150225)
ENGINEER'S OPINION OF PROBABLE COST
DATE: February 12, 2020
PREPARD BY: Bryan Luke, PE
16 N:\MOUNTPROSPECT\150225.00009\Grant Documents\Engineer's Cost Estimate\Cost Estimate 060520.xlsx 22
STORMTRAP - 2020
17.0 Ac -Ft Storage (100 -Yr)
ITEM #
ITEM
UNIT
2020 UNIT COST
QUANTITY
TOTAL COST2
20100110
TREE REMOVAL (6 TO 15 UNITS DIAMETER)
UNIT
$
50.0
100
$
5,000
20101200
TREE ROOT PRUNING
EACH
$
250.00
4
$
1,000
StmTrap01
7'-6" DOUBLETRAP - MATERIAL AND FREIGHT
L SUM
$
3,865,000.00
1
$
3,865,000
StmTrap02 7'-6" DOUBLETRAP -EXCAVATION
CU YD
$
33.00
45400
$
1,498,200
StmTrap03 7'-6" DOUBLETRAP - INSTALL/BACKFILL
L SUM
$
356,000.00
1
$
356,000
20800150
TRENCH BACKFILL
CU YD
$
45.00
940
$
42,300
21101615
TOPSOIL FURNISH AND PLACE, 4"
SQ YD
$
5.00
17240
$
86,200
25000110
SEEDING
ACRE
$
10,000.00
4
$
36,000
25100630
EROSION CONTROL BLANKET
SQ YD
$
4.00
17240
$
68,960
28100109
STONE RIPRAP, CLASS A5
SQ YD
$
65.00
60
$
3,900
42400200
PORTLAND CEMENT CONCRETE SIDEWALK 5 INCH
SQ FT
$
8.00
200
$
1,600
44000500
COMBINATION CURB AND GUTTER REMOVAL
FOOT
$
15.00
40
$
600
44000600
SIDEWALK REMOVAL
SQ FT
$
2.50
150
$
375
44201747
CLASS D PATCHES, TYPE IV, 8 INCH
SQ YD
$
82.00
1033
$
84,706
54213693
PRECAST REINFORCED CONCRETE FLARED END SECTIONS 48"
EACH
$
20,000.00
1
$
20,000
54213705
PRECAST REINFORCED CONCRETE FLARED END SECTIONS 60"
EACH
$
30,000.00
1
$
30,000
55OA0050
STORM SEWERS, CLASS A, TYPE 1 12"
FOOT
$
130.00
20
$
2,600
55OA0190
STORM SEWERS, CLASS A, TYPE 1 48"
FOOT
$
375.00
845
$
316,875
550A0210
STORM SEWERS, CLASS A, TYPE 1 60"
FOOT
$
525.00
140
$
73,500
55100500
STORM SEWER REMOVAL 12"
FOOT
$
15.00
20
$
300
NA
REINFORCED CONCRETE PIPE TEE, 48" PIPE WITH 36" RISER
EACH
$
28,000.00
4
$
112,000
NA
REINFORCED CONCRETE PIPE TEE AND PIPE ELBOW, 60" PIPE WITH 36"
RISER
EACH
$
35,000.00
1
$
35,000
60234200
INLETS, TYPE A, TYPE 1 FRAME, OPEN LID
EACH
$
2,000.00
1
$
2,000
60500040
REMOVING MANHOLES
EACH
$
2,000.00
2
$
4,000
60500050
REMOVING CATCH BASINS
EACH
$
800.00
1
$
800
60500060
REMOVING INLETS
EACH
$
500.00
1
$
500
60603800
COMBINATION CONCRETE CURB AND GUTTER, TYPE B-6.12
FOOT
$
75.00
40
$
3,000
70101700
TRAFFIC CONTROL AND PROTECTION
L SUM
$
60,000.00
1
$
60,000
X6020293
MANHOLES, TYPE A, 8' -DIAMETER, WITH 2 TYPE 1 FRAMES, CLOSED LID,
RESTRICTOR PLATE
EACH
$
21,000.00
1
$
21,000
NA
DEWATERING
L SUM
$
80,000.00
1
$
80,000
NA
JUNCTION CHAMBER
EACH
$
70,000.00
1
$
70,000
Z0013798
CONSTRUCTION LAYOUT
L SUM
$
25,000.00
1
$
25,000
NA
MOBILIZATION
L SUM
$
300,000.00
1
$
300,000
NA
REMOVE BASKET BALL AND TENNIS COURTS AND FENCES
L SUM
$
9,000.00
1
$
9,000
NA
REMOVE BASEBALL FIELD EQUIPMENT I
L SUM
$
5,000.00 1
1
1 $
5,000
Subtotal $
7,220,416
Contingency (20%) $
1,444,083
Construction Cost $
8,664,499
Engineering & Permitting (7.5%) $
649,837.44
Total Project Cost $
9,314,336.64
16 N:\MOUNTPROSPECT\150225.00009\Grant Documents\Engineer's Cost Estimate\Cost Estimate 060520.xlsx 22
Insert Project Location Map here.
♦ project location map must be included in the application. It is expected to be
sufficiently detailed to show the following information: 1) specific boundaries of the
project area; 2) all integral components of the system being improved or constructed,
including water tower, well, pump stations, existing water/sewer mains, proposed
water/sewer mains, etc.; 3) railroads, highways, interstates, towns/cities/villages (rural
projects), county lines, and corporate limits. The project map must be suitable for
reproduction and shall not exceed the page size of 11 x 17 inches. (Applicants may also
submit blueprints or larger project maps as a supplement to their submission, if they deem
necessary in order to show project details sufficiently.)
17 23
Insert FEMA issued Floodplain Map here.
♦ A FEMA issued Floodplain map must be included in the application. You can obtain this
map by calling FEMA at 1(800) 358-9616 or by using the website https:Hmsc.fema. ov.
The project area must be clearly drawn on the map prior to submission.
20 26
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Insert Project Summary here
The Project Summary should consist of an approximately two-page narrative covering all key points of the
proposed project to be funded, in part or in full, with RIPI grant funds. This summary must address the
following:
1. Relationship to Governor's Five -Year Economic Plan — Explain how this project relates
to the principles, goals, challenges or key industries identified in the Governor's Five -Year
Economic Plan. The Plan can be found at:
https://www2.illinols.gov/dceo/Pages/EconPlan2Ol9.aspx
2. Connections to other capital investments — Does this project connect to other ongoing
projects or planned investments in the region by the State of Illinois, federal or local
governments?
3. Impact Amplification —Is this project's impact amplified by proximity or connection to
other assets, such as public transportation, highways, bodies of water, and industry clusters,
among others?
4. Minority Inclusion Plan —Provide a Plan or at minimum, a narrative on how minority and
women -owned businesses in the area will be included in the project.
5. Business Infrastructure — How does this project improve your community's ability to retain
or increase jobs? Provide details of how current infrastructure impacts businesses. Cite
specifics and provide documentation and/or testimonials from affected businesses.
6. Key Details:
• Describe the project— What is being proposed and why.
• What is the present condition of the infrastructure for which grant funds are being
requested? Is there a lack of infrastructure, or a threat to health and safety being
addressed? How long has the problem existed? Address the severity and immediacy of
the problem.
• Describe the project area, including legal boundaries. Who is being affected and how?
Provide a detailed explanation of how this specific project area was determined.
• The project structure (i.e., will the residents be direct customers of the water district or is
an agreement needed, what is source of water, who will treat wastewater, etc.).
• Whether the project is necessary to comply with state or federal regulations.
• Justification of the local government's need for assistance in relation to its overall
financial capability, including discussion of outstanding indebtedness.
22 28
Aspen Trails Flood Storage Project Summary
The Aspen Trails flood storage facility in Mount Prospect provides a great benefit to residential and
roadway flooding in Mount Prospect, IL. This project was developed as part of a 2015 drainage study
completed by Christopher B. Burke Engineering, Ltd. (CBBEL) to address residential flooding in areas
protected from Des Plaines River (DPR) overbank flooding by the Levee 37 floodwall. Immediately
following construction of the Levee 37 floodwall in 2013 by the United States Army Corps of Engineers
(USACOE), a severe storm occurred in April 2013 while the DPR water level was rising. The rising DPR
water level reduced and ultimately prevented outflow from the Village's gravity storm sewers to the DPR.
Once the DPR reached an elevation that prevented outflow, the Village's stormwater could only be
evacuated by the two (2) Levee 37 pump stations; Pump Stations #1 and #2. These pump stations were
constructed concurrently with Levee 37 and were designed to drain residual stormwater in the storm
sewer system when the DPR water level was high. According to the USACOE, the pumps were not
designed to have capacity that equals the existing capacity of the sewer system with free -outfall
conditions (when the DPR is at normal elevation). As reported by Village staff, the limited capacity of the
pump stations resulted in street inundation in low areas, followed by yard flooding and overtopping of
sidewalks allowing floodwaters to enter below -grade garages and attached home dwellings, and also
basement seepage during the April 2013 storm event.
As part of the study, CBBEL developed several improvement alternatives to reduce the likelihood of
residential flooding while the DPR is high. These improvements included pump station upgrades to
increase the pump station capacity to the permittable pumping rate at Pump Stations #1 and #2. The
pump station upgrades alone were not sufficient to provide the desired 10 -year level of protection within
the residential area protected by Levee 37. Two flood storage areas are required within each pump
station drainage area are required to reduce flooding and provide the 10 -year level of protection. A 13
acre-foot above ground flood storage facility at Burning Bush Trails Park in the Pump Station #1 drainage
area is scheduled for completion in Summer 2020.
A 17 acre-foot underground flood storage facility is proposed at Aspen Trails Park in the Pump Station #2
drainage area and is currently in phase 2 engineering design. Proposed relief storm sewers convey
stormwater from the existing trunk storm sewers into the underground storage facility to reduce the
peak flowrate and water levels in the residential area served by Pump Station #2. Currently, the
residential area within the Levee 37 protection area has a less than 2 -year level of protection when the
Des Plaines River is high. Flooding depths on local roads exceed 2 -feet deep and flood approximately 19
homes during the 10 -year storm event. Additionally, portions of River Road flood over 2 -feet deep
making it impassible. River Road is a state route (IL -45) with 4 lanes and is a major thoroughfare for
traffic in the area. This state route also serves as a major artery to the Chicago Executive Airport. During
major storm events, the flooding on IL -45 results in a major disruption to commerce in the northern
Cook County and cuts off access for emergency vehicles.
Aspen Trails Park is owned by the River Trails Park District, and extensive coordination occurred
between the Village and the Park District to develop a plan for the park that would serve both the
stormwater needs and preserve the existing recreational functions of the park. The result was a plan
that placed the stormwater storage below ground. The Park District has approved the plan and fully
supports it. This flood reduction project fits well into the Governor's Five -Year Economic Plan as it
improves transportation infrastructure, one of the main goals in the plan. Additionally, the immediate
23 29
construction job creation would result in a significant boost to the local economy. The Village's goal is to
create a bid document that requires a minimum of 10% project cost to be awarded to minority and
women -owned businesses.
The project service area is bounded by West Willow Road to the north, North River Road to the east, East
Camp McDonald Road to the South, and North Wolf Road to the west.
24 30
2020 REBUILD ILLINOIS GUIDEBOOK
Competitive Public Infrastructure -12
MINORITY BENEFIT/AFFIRMATIVE HOUSING STATEMENT
a. What is the percentage of the minority group(s) population residing in
the community?
Identify the characteristics of the population of the project area by specific ethnic group. This information
may be obtained from the most recent Census Data for the "applicant community." If submitting an "on
behalf of' application for a project in an unincorporated area, use Census Data for the project's County.
Racial Group
Total # of Hispanic /
Persons Latino Ethnicit
White
6328
Black/African American
288
Asian
1369
American Indian/Alaskan Native
29
Native Hawaiian/Other Pacific Islander
American Indian/Alaskan Native and White
Asian and White
Black/African American and White
American Indian/Alaskan Native and Black/African American
Other Individuals Reporting more than One Race
201 634
# of Female Headed Households
With the exception of "Female Heads of Households", the above numbers should
equal the total number of persons to benefit from the project ("targeted" area).
b. What is the goal for the percentage of funded contracts to be awarded to
minority contractors?
c. If the percentage goal in b is substantially less than the percentage of minorities
residing in the community, please explain. The bulk of work for this project is the
construction of an underground flood storaize facility and there does not abbear to be an
minoritv owned contractors in the area that manufactures the materials/installation of this
product.
d. The applicant agrees to affirmatively further fair housing by posting Fair Housing Posters
and by making HUD Fair Housing Complaint Forms available to the public.
In addition, the unit of local government
x❑ Already has a Fair Housing Resolution on file. (Indicate Number and Date Passed
38-12 passed on October 16, 2012)
J If funded, will pass a Fair Housing Resolution.
Signature of Chief Elected Official:
State of Illinois - Dept. of Commerce and Economic Opportunity (DCEO)
Date
25 31
IMPACT PER CAPITA DETERMINATION
Please provide the following information relative to the project for which funds are being requested:
a.
193
C.
Total Project Cost: $9,314,340 (must match Total Project Costs indicated on the
Uniform Capital Budget Template, Budget Narrative Summary)
Rebuild Illinois Grant Requested: $5,000,000 (must match State Request indicated on the Uniform
Capital Budget Template, Budget Narrative Summary)
Total # of Persons Served:
Information)
#8, 849 (must match Project Information page, I. Project Benefit
d. Cost per Capita: $565 (Line b divided by Line c)
32
JOB CREATION DOCUMENTATION
Engineer providing cost estimate should assist with this information
How many days of construction is anticipated? 130
Provide a list of all personnel that will be necessary to complete construction. Include the Job
Title, the total number of people that will hold that job title, and the total number of hours that job
title is anticipated to be utilized. Use additional pages as needed.
Job Title Number in Number of
Job Title Hours Utilized
Laborer 32 31600
Operator 12 101000
Engineer 2 1,500
27 33
Insert Project Readiness Summary here
Each application must demonstrate that the proposed project is appropriate and achievable and that
all actions have been completed to ensure timely implementation of the project. Specifically, the
application must address all of the following, if applicable:
♦ Status of required permit(s) from the state and or federal agencies. If not applicable,
address why;
♦ The community must have full control of the right-of-way either by having 100
percent of the necessary private property easements signed or a right-of-way docket.
If not applicable, address why;
♦ Water/wastewater treatment agreement; If not applicable, address why.
♦ Identify the ownership of any property needed to complete the project (including
option to purchase); and verify that the project will be shovel -ready;
♦ Additional funding commitment(s);
♦ Status of written permission from railroad(s), county highway commissioners,
IDOT, etc. to proceed with any railroad and/or road borings that are proposed. If
not applicable, address why;
♦ If a "phased project," indicate the status of all pertinent readiness issues. In
addition, the application should include supporting documentation, as appropriate.
28 34
Aspen Trails Flood Storage Project Readiness Summary
The Aspen Trails Park flood storage facility is one of two flood storage areas proposed in the Levee 37
drainage area that were identified in the 2015 drainage study. The other flood storage area at Burning
Bush Trails Park is currently under construction and scheduled for completion Summer 2020. Each storage
facility is associated with a different pump service area. The Aspen Trails Park flood storage is currently
in Phase 2 design and is scheduled to go out to bid Fall 2020. A complete timeline for this project is
provided below.
• April 17-18, 2013 — Major flood event resulting in overland flooding of multiple homes on the
interior side of Levee 37.
• May 2015 — Village of Mount Prospect hire Christopher B. Burke Engineering, Ltd. (CBBEL) to study
Levee 37 interior drainage.
• September 2015 — Completion of the Levee 37 Drainage Study report.
• September 2017 — Village hires CBBEL for Phase 2 design of Levee 37 interior drainage flood
storage areas.
• September 2017 through September 2019 — Coordination and design of Burning Bush Trails Park
flood storage area with the River Trails Park District.
• September 2019 — Start of construction of the Burning Bush Trails Park flood storage facility.
• Summer 2020 — Anticipated completion of Burning Bush Trails Park flood storage facility.
• August 2020 — Anticipated completion of bid plans for Aspen Trails Park flood storage facility.
• September 2020 — Anticipated start of construction of the Aspen Trails Park flood storage facility.
Permits for this project will be required from the TEPA and Municipal Water Reclamation District of Greater
Chicago (MWRDGC) and will be obtained prior to construction.
This project is proposed on public land owned by the River Trails Park District. The Village of Mount
Prospect have an Intergovernmental Agreement with the River Trails Park District to allow for the
construction of this stormwater facility at their site. All associated storm sewer improvements are located
in public right-of-way.
29 35
Insert Signed Letters of Support here.
30 36
RESOLUTION COMMITTING LOCAL FUNDS
Resolution No.
(The Resolution CANNOT be dated prior to the date of the Public Hearing)
WHEREAS, the City Council (County Board) of the City (County) of ,
Illinois has taken action to submit a Rebuild Illinois competitive public infrastructure application,
WHEREAS, receipt of Rebuild Illinois grant assistance is essential to allow the City (County) of
to undertake the project to
(project description)
WHEREAS, criteria are such that financial participation by the grantee is required in conjunction
with Rebuild Illinois funds, and
WHEREAS, the City (County) of
for the above -referenced project with cash on hand, as needed.
has certain monies allocated
NOW, THEREFORE, BE IT RESOLVED THAT the City (County) of
does hereby commit funds from (account/fund) for use in conjunction with a
Rebuild Illinois Public Infrastructure Grant, such funds to equal % of the estimated
total project cost of $ , or $
PASSED and APPROVED at its regular (special) City Council (County Board) Meeting, held on
the day of
ATTEST:
City Clerk (County Clerk)
(date required)
Mayor (County Board Chairman)
31 37
PUBLIC HEARING NOTICE
The Village of Mount Prospect will hold a public hearing on June
16, 2020, at 7:00pm, in the Village Board Room of Village Hall, 50 S
Emerson St, Mount Prospect, IL 60056 to provide interested parties an
opportunity to express their views on the proposed Rebuild Illinois Public
Infrastructure Grant (RIPI) project. Due to COVID-19 this meeting will be
streamed live on MPDC Channel 17. All interested parties will be able to
submit questions to the Village Board live during the meeting. Persons with
disabilities or non-English speaking persons who wish to attend the public
hearing and need assistance should contact Village Manager's Office, 50 S
Emerson St, Mount Prospect, IL 60056 or 847-392-6000 no later than June
15, 2020. Every effort will be made to make reasonable accommodations
for these persons.
On or about June 30, 2020, Village of Mount Prospect intends to
apply to the Illinois Department of Commerce and Economic Opportunity
for a grant from the Rebuild Illinois program. This program is funded by
state funds as included in the 2019 Capital Bill. These funds are to be used
for a community development project that will include the following
activities: engineering design and construction of underground storm water
detention at Aspen Trails Park. The total amount of Rebuild Illinois funds
to be requested is $5,000,000. The Village of Mount Prospect also proposes
to expend $4,314,337 in non -Rebuild Illinois funds on the project. These
non -Rebuild Illinois funds will be derived from the following sources:
Village Flood Control Construction fund in the amount of $4,314,337.
Information related to this project will be available for review prior
to the public hearing as of June 9 at the office of Mount Prospect Public
Work, 1700 W Central Rd between the hours of 7:30am — 5:00pm. Or the
information can be viewed by visiting the Village website
...............................................................::......................... p.. p set. . Intereste rest ents are invite to prove e
comments regarding these issues either at the public hearing or by prior
written statement. Written comments should be submitted to Jeff Wulbecker
no later than June 15, 2020 in order to ensure placement of such comments
in the official record of the public hearing proceedings. This project will
result in no displacement of any persons. For additional information
concerning the proposed project, please contact Jeff Wulbecker, 847-870-
5640 or write to Jeff Wulbecker, 1700 W Central Rd, Mount Prospect, IL
60056.
32 38
Insert Seven Day Notice ofaffearing here.
The Notice of Public Hearing must be published at least once in a newspaper of general circulation
at least seven calendar days (excluding the date of publication and the date of the hearing) prior to
the public hearing. All project information must be available for viewing on the first date of
publication at a location within the community.
33 39
Insert Newspaper Clipping and Publisher's
Certification here.
34 40
Insert Certified Minutes here.
The minutes of the public hearing must be certified by the chief elected official or other authorized
local officials, such as county clerk, city clerk, etc.
35 41
Insert Attendance Sheets here.
A copy of the public hearing attendance sheet must be included as part of the resident participation
documentation. It is suggested that each person attending the public hearing provide his address
and identify his role of participation (e.g., resident, elected or appointed official, municipal
employee, contractor, grant administrator, business owner, etc.)
36 42
LOCAL GOVERNMENT CERTIFICATIONS
On this (date) of (month), (ye), the (title and name of the Chief Elected Official) of (name of the local government)
hereby certifies to the Department of Commerce and Economic Opportunity in regard to an application and award of
funds through the Rebuild Illinois Grant that:
1. It confirms that no aspect of the project for assistance has or shall commence prior to the award of funds to the
community and the receipt of an environmental clearance from the Department.
2. It will comply with the Interagency Wetland Policy Act of 1989 including the development of a plan to
minimize adverse impacts on wetlands, or providing written evidence that the proposed project will not have
an adverse impact on a wetland. It confirms that Project must also comply with Federal Wetlands Protection
regulations at 24 -CFR 58.5(b)(2) and Executive Order 11990, which may require preparation of an Eight -Step
Wetlands Review.
3. It will comply with the Illinois Endangered Species Protection Act and the Illinois Natural Area Preservation
Act by completing the consultation process with the Endangered Species Consultation Program of the Illinois
Department of Natural Resources, or providing written evidence that the proposed project is exempt.
4. It will identify and document all appropriate permits necessary to the proposed project, including, but not
limited to: building, construction, zoning, subdivision, IEPA and IDOT.
5. No legal actions are underway or being contemplated that would significantly impact the capacity of the (name
of local government) to effectively administer the program, and to fulfill the requirements of the program.
6. It will coordinate with the County Soil and Water Conservation District regarding standards for surface and
sub -surface (tile) drainage restoration and erosion control in the fulfillment of any project utilizing Rebuild
Illinois funds and involving construction.
7. It is understood that the obligation of the State will cease immediately without penalty of further payment
being required if in any fiscal year the Illinois General Assembly or federal funding source fails to appropriate
or otherwise make available sufficient funds for this agreement.
8. It acknowledges the applicability of Illinois prevailing wage rate requirements to construction projects; a wage
rate determination must be obtained prior to commencement of any construction or equipment installation;
and, it shall discuss these requirements with the contractor.
10. It will comply with OMB 2 CFR 200 and applicable areas of Illinois' Grant Accountability and Transparency
Act (LATA).
11. The area, in whole or in part, in which project activities will take place, IS or IS NOT (circle one) located in a
floodplain.
A FEMA Floodplain map is included in the application (as required) and is located on Page
If yes, does it participate in the National Flood Insurance Program? Yes No
If no, provide an explanation as to why it does not participate:
Signature of Chief Elected Official Date
37 43
Mandatory Disclosure
Award applicants and recipients of awards from the State of Illinois (collectively referred to herein as "Grantee")
must disclose, in a timely manner and in writing to the State awarding agency, all violations of State or federal
criminal law involving fraud, bribery, or gratuity violations potentially affecting the award. See 30 ILCS 708/40;
44 Ill. Admin. Code § 7000.40(b)(4); 2 CFR § 200.113. Failure to make the required disclosures may result in
remedial action.
Are there any violations of State or federal criminal law involving fraud, bribery, or gratuity violations potentially
affecting the awarding of a grant to your organization? Z No
❑Yes
If there any violations of State or federal criminal law involving fraud, bribery, or gratuity violations potentially
affecting the awarding of a grant to your organization, please describe them all here:
Grantee has a continuing duty to disclose to the Department of Commerce and Economic Opportunity (the
"Department") all violations of criminal law involving fraud, bribery or gratuity violations potentially affecting this
grant award.
I
By signing this document, below, as the duly authorized representative of the Grantee, I hereby certify that,'
All of the statements in this Mandatory Disclosure form are true, complete and accurate to the best of
my knowledge. I am aware that any false, fictitious, or fraudulent statements or claims may subject
me to criminal, civil or administrative penalties. (U.S. Code, Title 18, Section 1001).
There is no action, suit or proceeding at law or in equity pending., nor to the best of Grantee's
knowledge, threatened, against or affecting the Grantee, before any court or before any governmental
or administrative agency, which will have a material adverse effect on the performance required by
the grant award.
Grantee is not currently operating under or subject to any cease and desist order, or subject to any
informal or formal regulatory action, and, to the best of the Grantee's knowledge, it is not currently
the subject of any investigation by any state or federal regulatory, law enforcement or legal authority.
If Grantee becomes the subject of an action, suit or proceeding at law or in equity that would have a
material adverse effect on the performance required by an award, or an investigation by any state or
federal regulatory, law enforcement or legal authority, Grantee shall promptly notify the Department
in writing.
Grantee Organization (Company Name) Village of Mount Prospect
Signature of &Authorized Representative
. . ........... . ...................... . . ................. ---- . . . ............ . . ......... .. . . . . .......... . . ............ . . ... - .......... . ........... . . ...........
Printed Name (Authorized Signator Name)
Village Manager
sm"69 xro,
Date
38 Printed Title (Authorized Signator Title) CSFA Number 44
Conflict of Interest Disclosure
Award applicants and recipients of awards from the Stag of Illinois (collectively referred to herein as "Grantee")
must disclose In writing to the awarding State agency any actual or potential conflict of interest that could affect
the State award for which the Grantee has applied or Inas received. See 30 ILCS 708/35; 44 III. Admin. Code §
7000.40(b)(3); 2 CFR § 200.112. A conflict of interest exists If an organization's officers, directors, agents,
employees and/or their spouses or immediate family members use their position(s) for a purpose that Is, or
gives the appearance of, being motivated by a desire for a personal gain, financial or nonfinancial, whether direct
or Indirect, for themselves or others, particularly those with whom they have a family business or other close
associations. In addition, the following conflict of interest standards apply to governmental and non-
governmental entities,
Governmental Entity. If the Grantee Is a �ove -n entad entity,, no o icer or employee of the Grantee, member of
It's everini�
n Body or an
other public official the locality in which the award objectives will be carried, out
shall p
rtid a e in any decision relatl to a State award which affects his/her personal interest or the Interest of
any corporation, partnership or association in which he/she is directly or indirectly interested, or which affects
the personal interest.... of a sous or im diate family member, or has any financial Interest, direct or indirect, in
the work to be performed under the State ward,
Non-governmental Entity. If the Grantee Is a non 4govefnmental entity, no officer or employee of the Grantee
shall partlidpate in any decision relating to a State, award which affects his/her personal Interest or the interest of
any corporation, partnership or association in which he/she Is directly or Indirectly interested, or which affects
the personal interest of a spouse or immediate family member, or has any financial Interest, direct or indirect, in
the work to be performed under the State award.
The Grantee shall'also establish safeguards, evidenced by policies, rules and/or bylaws, to prohibit employees or
officers of Grantee, from engaging in actions, which create or which appear to create a conflict of interest as
described herein.
The Grantee has a continuing ,duty to Immediately notify the Department of Commerce and Economic
Opportunity (the ..Department") In writing of any actual or potential conflict of interest, as well as
any actions that create or which appear to create a conflict of Interest.
Are there any current potential conflict(s) of Interest, or any actions that create or which appear to
create a conflict of Interest, related .to the State award for which your organization has applied?
L,
No D Yes
.tf there are any current potential conflict(s) of interest, or any actions that create or which appear
to create a conflict of interest, related to the State award for which your organization has applied,
please describe them all Dere:
ER
If the Grantee provided information ,above regarding a current potential conflict of interest or any actions that
create or appear to create a conflict of interest, the Grantee must immediately provide documentation to the
applicable Department grant manager to support that the potential conflict of interest was appropriately handled
by the Grantee's organization. If at ,any later time, the Grantee becomes aware of any actual or potential conflict
of interest, the Grantee must notify the Department's grant manager Immediately, and provide the same type of
supporting documentation that describes Crow the conflict situation was or Is being resolved.
Supporting documentation should include, but is not limited to, the following: the organization's bylaws; a list of
board members; board meeting minutes; procedures to safeguard against the appearance of personal gain by
the organization's officers, directors, agents, and family members; procedures detailing the proper internal
controls in place; timesheets documenting time spent on the award; and bid documents supporting the selection
of the contractor involved in the conflict, If applicable.
By signing this document, below, as the duly authorized representative of Grantee, I hereby certify that;
All of the statements in this conflict of Interest Disclosure form are true, complete and accurate to the
best of my knowledge. I am aware that any false, fictitious, or fraudulent statements or claims may
subject me to criminal, civil or administrative penalties. (U.S. Mode, Title 18, Section 1.001).
If I become aware of any situation that conflicts with any of the representations herein, or that might
Indicate a potential conflict of interest or create the appearance of a conflict of Interest, I or another
representative from my organization will immediately notify the Department's grant manager for this
award.
01 I have read and I understand the requirements for the Conflict of Interest Disclosure set forth herein,
and I acknowledge that my organization is bound by these requirements.
Grantee organization (Company Name) Village of Mount Prospect
.. ~Jra4EIIMIIMII PffPP,lll eamuGJ ria v..o in"OF'.
Signature of ,authorized Representative
V111,141-Ang Mana, er
Printed Title Authorized Signator Title)
Date
0"Mr. 04000W
420-00-1992
Printed Name (Authorized Signator Name) CSMA Number
40 46
INTERGOVERNMENTAL AGREEMENT
This Intergovernmental Agreement (the "Agreement") is made and entered into
by and between the Village of Mount Prospect ("Mount Prospect"), an Illinois municipal
corporation and the River Trails Park District ("River Trails"), an Illinois municipal
corporation (collectively "the Parties").
RECITALS
WHEREAS, the Constitution of the State of Illinois, 1970, Article VII, Section 10,
authorizes units of local government to contract or otherwise associate amongst
themselves in any manner not prohibited by law or ordinance; and
WHEREAS, the provisions of the Intergovernmental Cooperation Act, 5 ILCS
220/1 et seq. , authorize and encourage intergovernmental cooperation; and
WHEREAS, the Parties are units of government within the meaning of the
Constitution of the State of Illinois, 1970, Article VII, Section 10, having the power and
authority to enter into an intergovernmental agreement; and
WHEREAS, Mount Prospect seeks to reduce stormwater-induced flooding in
residential neighborhoods by constructing detention facilities and other storm sewer
improvements at and near Burning Bush Trails Park and Aspen Trails Park in order to
improve the storage and conveyance capacity of the municipally -owned separate storm
sewer system serving the area; and
WHEREAS, River Trails owns, maintains and operates Burning Bush Trails Park
located at 1313 North Burning Bush Lane, Mount Prospect, Illinois, and legally described
as follows:
The West 10 acres of the following tract of land: The North 315.9 feet of the South 449.4
feet of that part of the Northwest 1/4 of Section 25, Township 42 North, Range 11 East of
the 3rd Principal Meridian, lying West of the center line of River Road and also the North
210.6 feet of the South 40 rods of that part of the Northeast 1/4 of Section 25, Township
42 North, Range 11, East of the 3rd Principal Meridian, lying West of the center line of
River Road, all in Cook County, Illinois
WHEREAS, River Trails owns, maintains and operates Aspen Trails Park located
at 1814 East Maya Lane, Mount Prospect, Illinois, and legally described as follows:
The East half of the South West quarter of Section 26, Township 42 North, Range 11,
East of the Third Principal Meridian (except the West 38 acres of the West half thereof
and (except the East 20 acres of the East half thereof) and (except that part thereof
described as follows: commencing at the point of intersection of the East line of the
premises above described with the South right-of-way line of Euclid Road for a point of
beginning; running thence South a distance of 208.71 feet along said East line to a point;
Page 1 of 12
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running thence West along a line parallel with the South right-of-way line of Euclid Road
a distance of 208.71 feet; and running thence North along a line parallel with the East line
of the premises above described a distance of 208.71 feet to the South right-of-way line
of said Euclid Road; thence East along the South right -of way line of said Euclid Road to
the Place of beginning) and (excepting from the premises above described that part
thereof falling within a 100 foot strip the center line of said strip being defined as follows:
Beginning at the north West corner of the South East quarter of Section twenty seven
(27); thence East along the North line of said South East quarter, a distance of five
hundred fifty (550) feet to the point of curve; thence in a general Easterly direction along
curved line tangent to said North line of the South East quarter convex to the Northerly
and having a radius of twenty four thousand five hundred fifty five and thirty five one
hundredths (24555.35) feet a distance of one thousand twenty eight and fifty seven one
hundredths (1028.57) feet to a point of tangency; thence in a general Easterly direction
along a straight line tangent to the last described curved line a distance of one hundred
sixty five and three one hundredths (165.03) feet to a point of curve; thence in a general
Easterly direction along curved line tangent to last described straight line convex to the
Southerly and having a radius of twenty four thousand five hundred fifty five and thirty five
one hundredths (24555.35) feet a distance of one thousand twenty eight and fifty seven
one hundredths (1028.57) feet to a point of tangency; thence East along straight line
tangent to last described curved line (said line being fifty (50) feet South of and parallel
to the North line of the South West quarter of Section twenty six (26), Township forty two
(42) North, Range eleven (11), East of the Third Principal Meridian), a distance of two
thousand four, hundred eighty seven and eighty one one hundredths (2487.81) feet to a
point in the East line of the South West quarter of Section twenty six (26); thence
continuing East along straight line (being prolongation of last described straight line) said
line being fifty (50) feet South of and parallel to the North line of the South East quarter
of Section twenty six (26), a distance of one hundred thirty five and thirty one one
hundredths (135.31) feet to a point of curve; thence in a general Easterly direction along
curved line tangent to last described straight line convex to the Southerly and having a
radius of twenty four thousand five hundred fifty five and thirty five one hundredths
(24555.35) feet a distance of one thousand twenty eight and fifty seven one hundredths
(1028.57) feet to a point of tangency; thence in a general Easterly direction along straight
line tangent to the last described curved line, a distance one hundred sixty five and three
one hundredths (165.03) feet to a point of curve; thence in a general Easterly direction
along curved line tangent to last described straight line convex to the Northerly and having
a radius of twenty four thousand five hundred fifty five and thirty five one hundredths
(24555.35) feet, a distance of one thousand twenty eight and fifty seven one hundredths
(1028.57) feet to a point in the North line of the South East quarter of Section twenty six
(26), said point being two hundred eighty (280) feet West of the North East corner of the
South East quarter of Section twenty six (26); thence East along straight line (being North
line of the South East quarter of Section twenty six (26) aforesaid, the North line of the
South West quarter and the North line of the South East quarter of Section twenty five
(25), Township forty two (42) North, Range eleven (11), East of the Third Principal
Meridian), tangent to last described curved line a distance of three thousand nine hundred
twenty one and thirty three one hundredths (3921.33) feet to a point of curve; thence in a
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general Easterly direction along curved line tangent to last described straight line convex
to the Northerly and having a radius of two thousand eight hundred sixty four and ninety
three one hundredths (2864.93) feet, a distance of six hundred thirty eight and twenty two
one hundredths (638.22) feet to a point in Des Plaines River Road, said point being
seventy one and fifteen one hundredths (71.15) feet Southerly of the North line of the
South East quarter of Section twenty five (25) aforesaid (measured along Des Plaines
River Road), in COOK COUNTY, ILLINOIS.
WHEREAS, the River Trails Board and staff have expressed support for
developing the Public Improvements in conjunction with planned Recreational Park
Amenity Improvements at the referenced facilities; and
WHEREAS, the costs for the proposed Improvements is estimated to be
$9,472,778; and
WHEREAS, Mount Prospect agrees to fund and River Trails agrees to allow Mount
Prospect to construct said Public Improvements and Recreational Park Amenity
Improvements in accordance with this Agreement.
NOW, THEREFORE, in consideration of the promises, covenants, terms and
conditions set forth in this Agreement, the Parties hereto agree as follows:
Section 1. Incorporation of Recitals.
The above recitals are incorporated into this Agreement as if fully set forth herein.
Section 2. Definitions
Section 2.1. "Public Improvements" for purposes of this Agreement shall mean
those improvements which improve the storage and conveyance capacity of the
municipally -owned storm sewer system serving the area, including, but not limited to,
detention basins, underdrains, inflow and outflow structures, storm sewer pipe and other
storm water conveyance and/or storage appurtenances.
Section 2.2 "Recreational Park Amenity Improvements" for purposes of this
Agreement shall mean improvements to recreational equipment and the layout and
landscaping of the parks.
Section 2.3. "Improvements" for purposes of this Agreement shall mean "Public
Improvements" and "Recreational Park Amenity Improvements" referred to together.
Section 3. Scope of the Agreement.
Section 3.1. The Agreement will cover Improvements in Burning Bush Trails Park
and Aspen Trails Park.
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Section 3.2. The proposed Improvements are conceptually represented in
Attachment A and made a part hereof.
Section 3.3. The proposed Improvements to Burning Bush Trails Park shall
include, but not be limited to the following:
a. The Public Improvements shall include the detention basin, underdrains, inflow
and outflow structures, storm sewer pipe, and other stormwater conveyance
and/or storage appurtenances.
b. The estimated cost to construct the proposed Improvements at Burning Bush
Trails Park is $3,972,778. This sum includes a $1,607,100 estimate for
Recreational Park Amenity Improvements and a $2,365,678 estimate for the
Public Improvements.
c. Mount Prospect agrees to limit the total expenditures of River Trails to
$250,000 plus the $400,000 OSLAD Grant funds for all capital improvements
including Recreational Park Amenity Improvements and the Public
Improvements. Mount Prospect shall be responsible for the balance of costs.
d. The Recreational Park Amenity Improvements and Public Improvements shall
be procured and constructed utilizing separate and distinct purchasing
procedures. The River Trails will complete independent public bidding
procedures for the Recreational Park Amenity Improvements and Mount
Prospect will complete independent public bidding procedures for the Public
Improvements.
Section 3.4. The proposed Public Improvements to Aspen Trails Park shall
include, but not be limited to the following:
a. The Public Improvements shall include the detention basin, underdrains, inflow
and outflow structures, storm sewer pipe, and other stormwater conveyance
and/or storage appurtenances.
b. The estimated cost to construct the proposed Improvements at Aspen Trails
Park is $5,600,000. This estimate includes a $550,000 estimate for the
Recreational Park Amenity Improvements and a $5,050,000 estimate for the
Public Improvements.
c. The Recreational Park Amenity Improvements and Public Improvements shall
be procured and constructed utilizing separate and distinct purchasing
procedures. River Trails will complete independent public bidding procedures
for the Recreational Park Amenity Improvements and Mount Prospect will
complete independent public bidding procedures for the Public Improvements.
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d. Mount Prospect shall fund the costs of the Improvements at Aspen Trails Park.
Section 3.5. Mount Prospect agrees that it shall provide River Trails with the
ability to review and approve the plans and specifications for the construction of the Public
Improvements and the Recreational Park Amenity Improvements provided for in this
Section 2 of this Agreement and Mount Prospect shall conduct at least one public
informational meeting regarding such plans. River Trails agrees it will review such plans
and specifications within thirty (30) days of its receipt of same. If River Trails fails to review
such plans and specifications within this 30 -day time frame and advise Mount Prospect
regarding its acceptance or rejection of such plans and specifications, such plans and
specifications shall be deemed approved by River Trails. Approval of such plans and
specifications shall not be unreasonably withheld. Plans and specifications for each of
the two parks can be approved and constructed independently. Specifically, plans and
specifications for Burning Bush Trails Park Improvements can be approved, and
subsequently constructed, separately and prior to the plans and specifications for Aspen
Trails Park.
Section 4. Anticipated Project Schedule.
Section 4.1. For Burning Bush Trails Park, the proposed construction of the
Improvements is anticipated to commence in 2019. Substantial completion of the
Improvements is anticipated by the end of the 2019 construction season.
Section 4.2. For Aspen Trails Park, the design and development of the proposed
Aspen Trails Park Improvements are anticipated to commence in 2019. Construction of
proposed Improvements at Aspen Trails Park is anticipated to commence in 2020.
Substantial completion of the proposed Improvements is anticipated by the end of the
2020 construction season.
Section 4.3. Notwithstanding any unforeseen circumstances, Mount Prospect
shall adhere to the best of its ability to the anticipated project schedule set forth herein.
If deviation or revision of this schedule is necessary, Mount Prospect shall advise River
Trails of the same and Mount Prospect and River Trails shall jointly accommodate any
issues that may arise as a result of the deviation or revision in the schedule. Construction
of the Improvements shall not commence until River Trails is satisfied that Mount
Prospect has provided sufficient assurance and security to reasonably guarantee the
design, construction and completion of all the Improvements according to the construction
schedule. For illustration purposes only, sufficient security may include performance
bonds posted by contractors, irrevocable letters of credit which can be drawn upon by
both Mount Prospect and, if necessary, River Trails, or any other legally permissible
assurance or security agreed to by the Parties. Further, all contractors performing work
on the Improvements shall warrant their work and such warranties shall extend to both
Mount Prospect and River Trails.
River Trails shall designate a representative for the Improvements project. The
River Trails representative shall be invited and permitted to attend and participate in all
design, pre -construction and construction progress meetings and shall be permitted to
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observe the construction work in progress during normal business hours. River Trails
shall be copied on all project -related correspondence.
Section 4.4. If it is necessary to demolish any River Trails facilities in order to fully
implement the approved plans, Mount Prospect shall be responsible for the cost of such
demolition/site preparation. It is agreed that River Trails will be given reasonable notice
which shall not be less than five (5) business days in advance of such action by Mount
Prospect in the event River Trails desires to salvage any fixtures from the site.
Section 4.5. It is agreed by both parties that if during the construction of the
Improvements, or at any time prior to such construction, Mount Prospect discovers
environmental contamination or hazardous materials on the River Trails property, Mount
Prospect shall handle and dispose of such materials pursuant to State law and at its own
expense. River Trails, as the owner of the parks, shall fully cooperate with Mount Prospect
with regard to any environmental remediation. This includes, but is not limited to,
execution of any documents regarding environmental remediation at the parks.
Section 4.6. Mount Prospect shall be permitted reasonable access to Burning
Bush Trails Park and Aspen Trails Park for the purpose of designing, constructing and
maintaining the Improvements set forth in Section 2. Upon providing reasonable written
notice, not less than five (5) business days, and receiving written approval from River
Trails, Mount Prospect also shall be permitted, upon the same notice and provision terms,
to access Burning Bush Trails Park and Aspen Trails Park for the purpose of performing
soil borings and other due diligence testing as may reasonably be required by Mount
Prospect. It shall be the responsibility of Mount Prospect to repair any damage to the
parks resulting from such activity. Any such damage shall be repaired within 30 days or
within a longer time frame as mutually agreed to by both Mount Prospect and River Trails
and shall be performed to the unilateral satisfaction and approval of River Trails, such
approval not being unreasonably withheld.
Section 5. Role of the Parties.
Section 5.1. For the proposed Improvements to Burning Bush Trails Park, Mount
Prospect shall:
a. Assume sole and exclusive responsibility for the design of proposed Public
Improvements.
b. Agree and affirm full responsibility for the maintenance of the Public
Improvements in perpetuity. Except for emergency situations, Mount Prospect
shall provide no less than five (5) days advance written notice to River Trails
before beginning any work or maintenance on the Public Improvements. In the
event of an emergency, if prior notice is not possible, Mount Prospect shall
provide notice at the earliest reasonable opportunity. It is agreed that
maintenance shall not include routine landscaping and lawn mowing. Any
damage to the Public Improvements shall be reported to Mount Prospect by
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52
River Trails within a reasonable period of time after it is discovered by River
Trails after which Mount Prospect shall be provided a reasonable period of time
to make such repairs as are deemed necessary.
c. Procure and construct the Public Improvements.
Section 5.2. For the proposed Improvements to Burning Bush Trails Park, River
Trails shall:
a. Assume sole and exclusive responsibility for the design of Recreational Park
Amenity Improvements.
b. Act as a professional consultant in the design of the Recreational Park
Amenity Improvements located within the stormwater detention basin.
c. Grant necessary easements to Mount Prospect, so that Mount Prospect may
design, construct, and maintain the Public Improvements.
d. Retain sole and exclusive responsibility for the maintenance and operation of
Recreational Park Amenity Improvements as well as other hardscape, turf,
and landscaping improvements.
e. Procure and construct Recreational Park Amenity Improvements.
f. Pursue a $400,000.00 OSLAD Grant to be used to offset the balance of the
cost of the Recreational Park Amenity Improvements.
g. Provide Special Recreation Funds for ADA compliance as needed with respect
to the Recreational Park Amenity Improvements only not to exceed $35,000.
Any additional ADA costs would be covered by Mount Prospect.
Section 5.3. For the proposed Improvements to Aspen Trails Park, Mount
Prospect shall:
a. Assume sole and exclusive responsibility for the design of proposed Public
Improvements. Except for emergency situations, Mount Prospect shall provide
no less than five (5) days advance written notice to River Trails before
beginning any work or maintenance on the Public Improvements. In the event
of an emergency, if prior notice is not possible, Mount Prospect shall provide
notice at the earliest reasonable opportunity. It is agreed that maintenance
shall not include routine landscaping and lawn mowing. Any damage to the
Public Improvements shall be reported to Mount Prospect by River Trails within
a reasonable period of time after it is discovered by River Trails after which
Mount Prospect shall be provided a reasonable period of time to make such
repairs as are deemed necessary.
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shall:
b. Agree and affirm responsibility for the maintenance of the Public Improvements
in perpetuity.
c. Procure and construct the Public Improvements.
d. Organize and host community meetings regarding the Aspen Trails Public
Improvements project.
Section 5.4. For the proposed improvements to Aspen Trails Park, River Trails
a. Assume sole and exclusive responsibility for the design of Recreational Park
Amenity Improvements. The design of the Recreational Park Amenity
Improvements shall be included in the construction costs covered by Mount
Prospect.
b. Grant necessary easements to Mount Prospect, so that Mount Prospect may
design, construct, and maintain the Public Improvements.
c. Retain sole and exclusive responsibility for the maintenance and operation of
Recreational Park Amenity Improvements as well as other hardscape, turf,
and landscaping improvements.
d. Procure and construct the Recreational Park Amenity Improvements which
shall be funded by Mount Prospect per Section 3.4.d.
e. Attend and participate in community meetings regarding the Aspen Trails
Public Improvements project organized and hosted by Mount Prospect.
Section 5.5. If at any time after construction of any of the Public Improvements,
River Trails desires to make modifications to existing facilities or install additional facilities
on River Trails property for which Mount Prospect has been granted a permanent
easement under this Agreement, River Trails shall provide Mount Prospect prior notice of
such modification prior to any work being conducted. Similarly, if at any time after
construction of any of the Public Improvements, Mount Prospect desires to make
modifications to existing facilities or install additional facilities in the same area of the
easement, notice shall be provided to River Trails prior to any work being constructed. It
is agreed by both Parties that neither Mount Prospect nor River Trails will construct or
modify any improvements in a manner that will interfere with the operation or maintenance
of the Improvements.
Section 5.6. Each of the parties is a key stakeholder that will be included
throughout the process and will have the ability to provide input in the project decisions.
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Section 6. General Provisions.
Section 6.1. This Agreement shall be interpreted under, and governed by, the
laws of the State of Illinois, without regard to conflicts of laws principles. Any claim, suit,
action, or proceeding brought in connection with this Agreement shall be in the Circuit
Court of Cook County, Illinois.
Section 6.2. This Agreement may not be altered, modified or amended except by
a written instrument signed by all Parties. Provided, however, the Parties agree that
provisions required to be inserted in this Agreement by laws, ordinances, rules,
regulations or executive orders are deemed inserted whether or not they appear in this
Agreement and that in no event will the failure to insert such provisions prevent the
enforcement of this Agreement.
Section 6.3. Unless otherwise specified, any notices, demands or requests
required under this Agreement must be given in writing at the addresses set forth below
by any of the following means: personal service, overnight courier or first class mail.
Section 6.4. River Trails shall retain specific authority to withdraw support for the
proposed Public Improvements at Aspen Trails Park or deny access to Aspen Trails Park
property for the purposes of constructing proposed Public Improvements in the event its
governing board expressly determines there is insufficient constituency support.
Section 6.5. At all times while this Agreement remains in effect, each party shall
procure adequate insurance and/or self-insurance to protect itself, its officers, employees
and agents from any liability for bodily injury, death, and property damage in connection
with the Improvements covered by this Agreement.
The limits of liability for the insurance required shall provide coverage for not less than
the following amounts, or greater where required by law:
6.5.a. Comprehensive general liability, with a general aggregate of $5,000,000.00 and
$1,000,000.00 for each occurrence.
6.5.b. Workman's compensation insurance in accordance with the provisions of the
laws of the State of Illinois, including occupational disease provisions, for all
applicable employees pursuant to this Agreement.
6.5.c. Comprehensive automobile liability, with coverage to include all owned, hired,
non -owned vehicles, and/or trailers and other equipment required to be
licensed, covering personal injury, bodily injury and property damage, with a
combined single limit coverage of $1,000,000.00.
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6.5.d. Each Party and its officers, employees and agents shall be named as additional
non-contributory co -insureds on all of the other Party's insurance policies,
except Workman's Compensation, during the entire term of this Agreement.
Said policies shall not be allowed to expire or be cancelled, nor shall said
coverages be reduced, without fourteen (14) days prior written notice to the
other Party.
6.5.e. Each Party understands and agrees that any insurance protection required by
this Agreement or otherwise provided by that Party, shall in no way limit the
responsibility to indemnify, keep and save harmless, and defend the other Party
and its officers, employees and agents as herein provided.
6.5.f. Each Party shall require any contractor performing any work on Property
subject to this Agreement to carry liability insurance and name the other Party
as an additional non-contributory co-insured under such policies. The first Party
shall furnish copies of certificates of insurance evidencing coverage for any
contractor performing any such work to the other Party.
Section 6.6. Mount Prospect may in its sole discretion and prior to the
construction of any Public Improvements declare this Agreement null and void by sending
the appropriate notice hereunder. River Trails may in its discretion, and prior to Mount
Prospect incurring the costs for design of the Recreational Park Amenity, Improvements
declare this Agreement null and void by sending the appropriate notice hereunder.
Section 6.7. This Agreement represents the entire agreement between the
Parties and supersedes all prior agreements, covenants, arrangements, understandings,
communications, representations or warranties whether oral or written by any officer,
representative, agent or employee of either Mount Prospect or River Trails as relates to
these Improvements. This Agreement shall inure to the benefit of all successors and
assigns of the parties hereto.
TO THE VILLAGE OF MOUNT PROSPECT:
Michael J. Cassady
Village Manager
Village of Mount Prospect
50 South Emerson Street
Mount Prospect, Illinois 60056
tea I ME 11:8V 10,751:41M I IMNILI I
Bret Fahnstrorn
Executive Director
River Trails Park District
401 East Camp McDonald Road
Prospect Heights, Illinois 60070
Page 10 of 12
Section 6.8 Mount Prospect shall indemnify, hold harmless and defend River Trails and its
officers, employees and agents for and against all injuries, deaths, losses, damages, including
property damage, claims, suits, liabilities, judgments, costs and expenses, including
reasonable attorneys' fees, which may in any way accrue against River Trails and its officers,
employees and agents as a consequence of the acts or omissions of Mount Prospect's
officers, employees, agents and independent contractors pursuant to this Agreement, and
Mount Prospect shall, at its own expense, appear, defend and pay all charges of attorneys'
fees and costs and other expenses. River Trails shall indemnify, hold harmless and defend
Mount Prospect and its officers, employees and agents for and against all injuries, deaths,
losses, damages, including property damages, claims, suits, liabilities, judgments, costs and
expenses, including reasonable attorneys' fees, which may in any way accrue against Mount
Prospect and its officers, employees and agents as a consequence of the acts or omissions
of River Trail's officers, employees, agents and independent contractors pursuant to this
Agreement, and River Trails shall, at its own expense, appear, defend and pay all charges of
attorneys' fees and costs and other expenses.
A Party shall provide notice to the other Party pursuant to Section 6.7 of this Agreement
in the event that any person or entity shall in any way provide notice to the Party of any claim
or demand pursuant to this Agreement from which the other Party shall be obligated to
indemnify, hold harmless and defend the Party pursuant to this Section.
Nothing in this Agreement shall be construed as prohibiting Mount Prospect or River
Trails, and their officers, employees and agents from defending, through the selection and
use of their own agents, attorneys and experts, any claims, actions or suits brought against
them arising out of the performance of this Agreement.
Section 6.9. This Agreement constitutes the entire agreement between the
Parties, merges all discussion between them and supersedes and replaces any and every
other prior or contemporaneous agreement, negotiation, understanding, commitments
and writing with respect to such subject matter hereof. This Agreement sets forth the
Parties' understanding as to how the Improvements described herein will be carried out
going forward. It should not be construed as irrevocably committing Parties to undertaking
and completing the Improvements. Notwithstanding anything to the contrary above,
should Mount Prospect decide to terminate this Agreement at any time after work on the
proposed Public Improvements has begun, Mount Prospect agrees to
repair/replace/restore Burning Bush Trails Park and/or Aspen Trails Park to the same
condition as they existed prior to the start of work on the Public Improvements. The cost
of such repair/replacement/restoration work shall be paid for by and be the sole
responsibility of Mount Prospect.
Page 11 of 12
E
M
IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed
by their respective officials on the dates as shown.
VILLAGE OF MOUNT PROSPECT RIVER TRAILS PARK DISTRICT
By: By:
Date: Date:
Additional Quick talking points:
1. Irrigation
a. Meters are directed to Mount Prospect
b. RPZ's inspected annually by Mount Prospect
2. Should "Access Points" be part of the IGA?
3. Do we need to define tree replacement in the IGA?
Page 12 of 12
52
Insert Current Infrastructure Condition
Documentation here.
53 59
Levee 37 Drainage Study
Mount Prospect, IL
Prepared for
Village of Mount Prospect, IL
50 South Emerson Street
Mount Prospect, IL 60056
September 22, 2015
Prepared by
Christopher B. Burke Engineering, Ltd.
9575 W. Higgins Road, Suite 600
Rosemont, IL 60018
CBBEL Project No. 15-0225
54 60
Table o i
Contents...............................................................................................................................
Listof Tables......................................................................................................................................ii
Listof Figures.....................................................................................................................................ii
Listof Exhibits...................................................................................................................................iii
Appendices
ExecutiveSummary............................................................................................................................2
Chapter1 Introduction................................................................................................................5
Chapter 2 Existing Conditions.....................................................................................................10
2.1
Existing Conditions Description...................................................................................................10
2.1
Model Development...................................................................................................................13
2.2
Model Calibration........................................................................................................................13
2.3
Pump Analysis.............................................................................................................................14
2.4
System Capacity..........................................................................................................................16
Chapter 3 Proposed Conditions..................................................................................................20
3.1
Alternative 1— Pump Station #2 Upgrade...................................................................................
20
3.2
Alternative 2 — Pump Station #2 Upgrade & Proposed Prospect Heights Pump Station............
21
3.3
Alternative 3 — Pump Station #2 Upgrade & Proposed Upstream Storage ................................
24
3.4
Alternative 4 — Pump Station #2 Upgrade & Proposed Sewer Improvements ...........................
25
3.5
Alternative 5 — Pump Station #1 Upgrade...................................................................................
27
3.6
Alternative 6 — Pump Station #1 Upgrade & Proposed Upstream Storage ................................
28
3.7 Alternative 7 — Pump Station #1 Upgrade & Proposed Sewer Improvements ........................... 29
3.8 Alternative 8 — 25 -Year Level of Protection Improvement......................................................... 31
3.9 Alternative 9 — 25 -Year Level -of -Protection Improvement With Allowable Pumping Rate ....... 34
3.10 Pump Station Design Considerations.......................................................................................... 35
Chapter 4 DPR Downstream Impacts Analysis.............................................................................36
4.1 Design Storms Downstream Impacts Analysis............................................................................ 36
4.2 Downstream Impacts Analysis Conclusion.................................................................................. 37
Chapter5 Conclusion.................................................................................................................39
55 61
Table 1. April 2013 Flood Summary .............................................................................................................14
Figure 2. 1963 USGS Hydrologic Atlas...........................................................................................................
Table2. Pump Controls...............................................................................................................................16
Figure 3. 10 -Year Storm with FEMA FIS 10 -Year DPR Tailwater Prior to Levee 37 Construction ...................
Table 3. Pump Station #2 Proposed Pump Controls....................................................................................
21
Table 4. Alternative 1— At -Risk Structures Summary Table.........................................................................
21
Table 5. Pump Station #2 Drainage Area Improvement Alternatives—........................................................
27
Table 6. Pump Station #1 Proposed Pump Controls....................................................................................
27
Table 7. Alternative 5 — At -Risk Structures Summary Table.........................................................................
28
Table 8. Pump Station #1 Drainage Area Improvement Alternatives—........................................................
31
Table 9.25 -Year Improvement Alternative Proposed Outfall Flowrate Increases (No Tailwater)..................
32
Table 10. 25 -Year Improvement Alternative Results Summary (With Tailwater)..........................................
33
Table 11. 25 -Year Improvement Alternative Pump Capacity Increases.........................................................
33
Table 12.25 -Year Improvement Alternative Results Summary (With Tailwater)..........................................
34
Table 13. Summary of Pump Station Upgrades...........................................................................................
35
Table 14. Master Summary Table................................................................................................................
40
Figure 1. Study Area Location Map................................................................................................................ 8
Figure 2. 1963 USGS Hydrologic Atlas...........................................................................................................
9
Figure 3. 10 -Year Storm with FEMA FIS 10 -Year DPR Tailwater Prior to Levee 37 Construction ...................
11
Figure 4. Pump Station Drainage Areas.......................................................................................................12
Figure 5. Pump Station #2 Storm Sewer Schematic.....................................................................................15
Figure 6. Pump Station #2 Drainage Area At -Risk Structures.......................................................................18
Figure 7. Pump Station #1 Drainage Area At -Risk Structures.......................................................................19
Figure 8. Alternative 2 Schematic................................................................................................................
23
Figure 9. Alternative 4 Schematic................................................................................................................
26
Figure 10. Alternative 7 Schematic..............................................................................................................
30
Figure 11. 100 -Year DPR Hydrograph at Pump Station #2...........................................................................
37
56 62
1) Study Area Subbasin &Storm Sewer Map
2) April 2013 Storm Inundation Map With USGS Gage Tailwater &Pumps
3) April 2013 Storm Inundation Map Without Tailwater &Pumps
4) 100 -YR 2 -HR Storm Inundation Map Without Tailwater &Pumps
5) 10 -YR 2 -HR Storm Inundation Map Without Tailwater &Pumps
6) 10 -YR 2 -HR Storm Inundation Map With 10 -YR FIS Tailwater &Pumps
7) Alternative 1—Pump Station #2 Upgrade
8) Alternative 3—Pump Station #2 Upgrade &Proposed Upstream Storage
9) Alternative 5 —Pump Station #1 Upgrade
10) Alternative 6 -Pump Station #1 Upgrade &Proposed Upstream Storage
11) 25 -Year Storm Inundation Map Without Tailwater &Pumps
12) 25 -Year Storm Inundation Map With 10 -Year FIS Tailwater &Pumps
13) Alternative 8 — 25 -Year Storm Sewer Improvement With 10 -Year FIS Tailwater &Upgraded
Pump Stations
14) Alternative 9 — 25 -Year Storm Sewer & Flood Storage Improvement With 10 -Year FIS Tailwater
& Upgraded Pump Stations
1) Cost Estimate
57 63
EXECUTIVE SUMMARY
The Levee 37 Tributary Area Drainage Study was initiated by the Village of Mount Prospect
(Village) following the April 17-18, 2013 storm event to address residential flooding in areas
protected from Des Plaines River (DPR) overbank flooding by the Levee 37 floodwall. The Levee
37 project was designed by the US Army Corps of Engineers -Chicago District (USACOE) to prevent
DPR floodwater from entering Village residential areas and City of Prospect Heights areas west of
River Road. The Levee 37 project consists of several integrated components including a concrete -
capped floodwall, earthen levees, road raising, and internal drainage pump stations.
The majority of the April 2013 storm event rainfall occurred while the DPR water level was rising
but prior to it reaching its peak elevation. The rising DPR water level reduced and ultimately
prevented outflow from the Village's gravity storm sewers to the DPR. Once the DPR reached an
elevation that prevented outflow, the Village's stormwater could only be evacuated by the two
(2) Levee 37 pump stations; Pump Stations #1 and #2. These pump stations were constructed
concurrently with Levee 37 and were designed to drain residual stormwater in the storm sewer
system when the DPR water level was high. According to the USACOE, the pumps were not
designed to have capacity that equals the existing capacity of the sewer system with free -outfall
conditions (when the DPR is at normal elevation). As reported by Village staff, the limited capacity
of the pump stations initially resulted in street inundation in low areas, followed by yard flooding
and overtopping of sidewalks allowing floodwaters to enter below -grade garages, and also
basement seepage during the April 2013 storm event.
The Village retained Christopher B. Burke Engineering, Ltd. (CBBEL) to perform a conceptual level
feasibility study that included:
• An analysis of the Village's storm sewer system and the Levee 37 pump stations to
identify the condition that lead to the flooding that occurred during the April 2013 storm
eve nt.
• Determine the existing level of protection provided by the storm sewer system with the
levee and the pump stations in place for the residential area.
• Develop and analyze potential improvement alternatives to raise the level of protection
by increasing the pumping rate and through other improvements.
The study determined that the Village's storm sewer system has approximately a 10 -year storm
event capacity with a free -outflow condition (DPR is low). The study also confirmed Village staff's
opinion that the capacity of the existing storm sewer system was degraded during the April 2013
storm event because of the rising DPR water level and the inability of the two (2) Levee 37 pump
stations to provide sufficient capacity to discharge Village stormwater at a rate necessary to
prevent flooding in the residential area.
Prior to the development of the existing residential subdivision within the study area, the land
drained overland directly to the DPR. Once developed and prior to the construction of Levee 37,
during periods when the residential subdivision's storm sewers surcharge ponding would initially
58 64
occur within low-lying areas until flooding levels filled the streets and stormwater would flow
overland down the streets until crossing River Road and into the DPR. Levee 37 blocks overland
flow from reaching the DPR. Currently, the Levee 37 pump stations are the only means to convey
the overland flow to the DPR. Therefore, to alleviate flooding within the interior of the levee when
the DPR is high, the Levee 37 pump stations would need to be upgraded to replicate the historic
overland flow to the DPR.
In order to determine an "allowable" pumping rate for the system to replicate historic overland
flow values, a few factors were considered:
• First, the existing combined pumping rate of all three pumping stations (Pumping Stations
#11 #2, and #3) is approximately 60 cfs.
• A rising DPR degrades the ability of the storm sewers to discharge stormwater.
• Levee 37 protects the interior residential area from overbank flooding for DPR flooding
events at or greater than the 10 -year event.
• The capacity of the interior area's storm sewer system under low flow DPR conditions is
approximately the 10 -year event.
• Prior to the Levee 37 construction, events at and greater than the 10 -year flood along the
DPR would begin to flood the interior area, accessing floodplain storage that the levee
now blocks. However, the interior area had an unobstructed overland flow path to the
DPR.
• Hydraulic modeling determined that prior to the construction of the levee the overland
flow (generated by the 10 -year interior event) reaching the DPR was 240 cfs when the
DPR water level is at its 10 -year flood level.
Considering these hydraulic conditions, the DPR was always subject to receiving the overland flow
from the interior area for up to the 10 -year event without the benefit of significant overbank
floodplain storage. The construction of Levee 37 blocked this overland flow capacity, but the
pumps constructed as part of the levee project did not maintain this flow capacity, reducing the
overland flow discharge capacity (via pumping) to only 60 cfs, significantly lower than the pre -
levee condition of 240 cfs as described above. This means that the pumping rate can be increased
by 180 cfs and still maintain the pre -Levee 37 condition. An operating rule would need to be
established for events greater than the 10 -year flood to maintain pre -levee downstream
conditions.
CBBEL developed nine (9) improvement alternatives to modify the interior drainage system to
achieve the allowable pre -Levee 37 overland flow. All nine (9) improvement alternatives provide
increased pumping capacity at one of the Levee 37 project pump stations that serve the Village.
The increased pumping capacity would be achieved by constructing a new pump station adjacent
to the existing pump station. This would allow the existing pump station to continue operating
during the construction process. A few of the improvement alternatives also evaluated the use
of flood storage to reduce the required pumping capacity. Some improvement alternatives
59 65
evaluated storm sewer improvements to increase the efficiency of stormwater flow conveyance
to the Levee 37 project pump stations.
A 25 -year level -of -protection alternative (Alternative 9) was also developed and evaluated to
determine how this level can be achieved. This was done at the request of the Village to be
consistent with the Board directive to achieve, where possible, the 25 -year level of protection on
all new projects. The total pump capacity will be limited to 240 cfs. Two proposed stormwater
facilities, providing 18 and 12 acre-feet, are necessary to reduce the flow to the pump stations.
Diversion sewers are required to divert stormwater from adjacent main sewer lines.
Floodproofing will be necessary for two at -risk homes. The opinion of probable construction cost
for the 25 -year level of protection without off-site mitigation is $7.5 million based on 2015 unit
costs.
Based on the results of this conceptual feasibility study, CBBEL is recommending two (2)
improvements (Alternatives 3 and 6) that provide the 10 -year level of protection. These
alternatives increase the total pumping rate to 205 cfs, which is lower than the 240 cfs mentioned
above. This is due to the addition of stormwater storage within the two school properties that
provide a reduction in the flowrate reaching the pumping stations. However, the Village can
modify these alternatives to achieve the 240 cfs rate. The Village staff has indicated they will be
approaching the USACOE about funding the proposed pump station improvements. The opinion
of probable construction cost for recommended Alternatives 3 and 6 are $3.6 million and $2.1
million, respectively, based on a 2015 cost estimate.
The following is brief description of the recommended alternatives for a 10 -year level of
protection:
Altnrnntivin 2
• Construct new pump station adjacent to Levee 37 Pump Station #2 with pumping capacity
of 105 cfs.
• Proposed 11.6 acre-foot stormwater storage basin located within an existing open space
at Robert Frost Elementary School property.
Altnrnntiva A
• Construct new pump station adjacent to Levee 37 Pump Station #1 with pumping capacity
of 40 cfs.
• Proposed 7.0 acre-foot stormwater storage basin located within an existing open space
at the Indian Grove Elementary School property.
60 66
The Des Plaines River (DPR) is the largest natural waterway in Cook County and has produced
multiple historic flood events in the adjacent communities. The residential subdivision in the
northeast portion of the Village of Mount Prospect (Village) along the DPR is one area that has
been historically impacted by riverine flooding (Figure 1 below). To reduce the risk of riverine
flooding along the DPR, the United States Army Corps of Engineers -Chicago District (USACOE)
received congressional approval and funding in 1999 to design and construct six features for flood
control in the Upper DPR Watershed. One of those projects was Levee 37.
The design for Levee 37 was developed by the USACOE in conjunction with the Illinois Department
of Transportation (IDOT), Cook County Forest Preserve District (CCFPD) and the Illinois
Department of Natural Resources — Office of Water Resources (IDNR-OWR). The Levee 37 project
consists of approximately 9,000 linear feet of floodwall including a small portion of earthen levee,
three interior drainage pumping stations, a number of gravity outlet structures, a roadway closure
structure and a road raise. The Levee 37 project was constructed by the USACOE to prevent DPR
floodwaters from reaching residential and commercial properties west of River Road in the Village
and the City of Prospect Heights (City). The floodwall runs along the east side of River Road from
just north of Euclid Avenue to Milwaukee Avenue, continues along the east side of Milwaukee
Avenue from River Road to Palatine Road Expressway, and then west along the north side of the
Palatine Road Expressway to high ground. Levee 37 project also included the raising of Milwaukee
Avenue by IDOT to complete the line of flood protection.
The entire protected side of the floodwall consists of both Village and City residential and
commercial development with two (2) schools and park district property. Three (3) Levee 37
pump stations are used to evacuate interior stormwater from these areas when the DPR water
levels restrict the gravity discharge of the storm sewer system. During this condition, Tideflex
check valves close to prevent DPR water from inundating interior properties through the storm
sewer system. Village Staff indicated that back-flow through the storm sewers was the major
cause of the record flooding during DPR flood events in 1986 and 1987.
By displacing the floodwaters that inundated 64 acres of land in the Village, the Levee 37 project
would have resulted in an increased in DPR flood stages above the regulatory limit. However, the
Metropolitan Water Reclamation District of Greater Chicago (MWRDGC) took the lead to design
and construct the Heritage Park Flood Control project in the Village of Wheeling to provide
mitigation to prevent stage increases along the DPR above the regulatory limit. The Heritage Park
Flood Control Project was completed at the end of 2013, which allowed for the completion of the
floodwall in November 2014 as the original floodwall was constructed with a gap that temporarily
prevented downstream impacts.
While Levee 37 does provide a great benefit for the Village study area from DPR overbank
flooding, it cuts off an existing overland flow route for internal drainage to the DPR. The overland
flow route can be seen on the 1963 USGS Hydrologic Atlas on Figure 2. The overland flow route
consisted of two small tributaries that flowed east and converge prior to overtopping River Road
61 67
and flowing to the DPR. Prior to Levee 37, if a storm event took place while the DPR stage
restricted or eliminated outflow from the storm sewers, low lying depressions in the study area
would fill and ultimately ponding water would be conveyed overland to the DPR. For the same
condition with the Levee 37 floodwall in place, that overland flow route to the DPR is cutoff and
all stormwater generated in the study area must be pump evacuated into the DPR.
The Levee 37 project, including the floodwall, earthen berm, closure structures and the three (3)
pump stations, was constructed in 2011. Pump Stations #1, #2, and #3 are located along the
south, middle, and north portion of the floodwall, respectively. Pump Station #1 drains
stormwater exclusively from the Village, while Pump Station #2 drains areas of both the Village
and the City, and Pump Station #3 drains water exclusively from the City.
During the April 17-18, 2013 storm event, Village and City Staff temporary blocked the floodwall
gap with Jersey Barriers preventing DPR floodwaters from reaching the interior areas. The Levee
37 Pump Stations #1 and #2 were functioning during this storm event along with portable pumps
operated by Village Public Works personnel. According to Village Staff the Levee 37 Pump Stations
did not have sufficient capacity to prevent street inundation in low areas, yard flooding and
overtopping of sidewalks allowing floodwaters to enter below -grade garages during the April
2013 storm event.
The Village retained Christopher B. Burke Engineering, Ltd. (CBBEL) to perform a conceptual level
feasibility study that included:
• Determine the pre -Levee 37 floodwall overland flow rate to the DPR assuming a 10 -year
storm event over the study area and the DPR at a 10 -year flood elevation.
• An analysis of the Village's storm sewer system and the Levee 37 pump stations to
identify any conditions that lead to the flooding that occurred during the April 2013 storm
eve nt.
• Determine the existing level of protection for the residential area.
• Develop and analyze potential improvement alternatives to raise the level of protection
when the pump stations are operating.
During a July 28, 2015 meeting, USACOE personnel indicated that the design of the Levee 37 Pump
Stations was based on non -coincident peaks between the DPR and the interior storm sewer
system. Their analysis was based on rainfall data and DPR levels recorded prior to 1990. As a
consequence, the Levee 37 Pump Stations were designed to primarily rely on gravity discharge to
dewater the storm sewer system. The objectives of the conceptual level Levee 37 drainage study
are as follows:
• Identify any conditions in the drainage system that lead to the April 2013 flooding.
• Identify the capacity of the existing storm sewer system under both free-flow (no
tailwater) conditions and pumped flow (with tailwater) conditions.
62 68
• Develop improvement concepts to increase the capacity of the drainage system when
DPR tailwater is present.
• Analyze the effect of the proposed improvement projects on the hydraulics of the DPR.
• Recommend improvement alternatives to the Village Board.
63 69
Figure 1. Study Area Location Map
64 70
Figure 2. 1963 USGS Hydrologic Atlas
65 71
lix" 01MI
To analyze the existing stormwater drainage system behind Levee 37, CBBEL developed an
XPSWMM model for the drainage areas to Pump Stations #1, #2, and #3. Pump Stations #1 and
#2 are located in the Village while Pump Station #3 is located in the City. It was necessary to
model Pump Station #3 and its tributary area because when this system surcharges, overland flow
is conveyed south into the Pump Station #2 Watershed.
The study area was analyzed using XPSWMM computer software, which is a proprietary program
based on the US Environmental Protection Agency's Storm Water Management Model (SWMM).
XPSWMM is a dynamic hydrologic and hydraulic modeling program that is well-suited for
analyzing urban stormwater management systems. XPSWMM simulates rainfall -runoff responses
for user specified storm events (hydrologic component) and analyzes the performance of the
stormwater management system (hydraulic component).
The general drainage pattern for the study area is from west to east, with multiple gravity flow
outlets and pump discharges draining to the DPR. Prior to the development of the existing
residential subdivision within the study area, the land drained naturally overland directly to the
DPR as shown on the 1963 USGS Hydrologic Atlas on Figure 2 (above). When the residential
subdivision's storm sewers surcharge, ponding would initially occur within low-lying areas until
flooding levels filled the street and stormwater runoff was designed to flow overland down the
streets until crossing River Road and into the DPR. This overland flow path reduced the risk of
homes flooding when street flooding occurred. The construction of the Levee 37 floodwall
blocked this overland flow capacity, but the pumps constructed as part of the Levee did not
maintain this flow capacity. An XPSWMM simulation was performed for pre -Levee 37 conditions
to analyze the amount of overland flow to the DPR for a 10 -year storm in the study area while the
DPR is at the Federal Emergency Management Agency (FEMA) Flood Insurance Study (FIS) 10 -year
flood elevation. As shown on Figure 3, the maximum overland flowrate over River Road to the
DPR is approximately 240 cfs. The existing pump stations have a combined capacity of 60 cfs.
Currently, the Levee 37 pump stations are the only means to convey the overland flow to the DPR.
This means that the Village could increase the pumping capacity up to this flow rate with any
future enhancements to the pump stations.
Main trunk storm sewer lines to the Levee 37 Pump Stations were identified, surveyed, and
entered into the XPSWMM model. The Levee 37 Pump Stations controls (on/off elevations) were
identified in the USACOE Levee 37 Engineering Plans and the manufacturer pump curves were
input into XPSWMM to define the relationship between flowrate and head. As the head
decreases the pump flow increases with a maximum pumping rate of 8.5 cfs for a single pump.
Pump Stations #1 and #3 each have two (2) pumps with total capacity of 17 cfs. Pump Station #2
houses three (3) pumps with a total capacity of 25.5 cfs. All pumps are identical in capacity. The
pump controls indicate that the pumps are only activated when the DPR water level has already
66 72
limited flow from the storm sewer outfalls. Figure 4 shows the drainage area to the three (3)
Levee 37 Pump Stations.
Figure 3. 10 -Year Storm with FEMA FIS 10 -Year DPR Tailwater Prior to Levee 37 Construction
67 73
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Figure 4. Pump Station Drainage Areas
68 74
The drainage area for the entire study area was broken down into smaller subbasins. One
hundred (100) subbasins were delineated using the Cook County 1 -foot aerial topography. The
average area for the subbasins is approximately eight (8) acres. The hydrologic parameters that
define each subbasin were determined based on methodology outlined in TR -55: Urban
Hydrology forSmall Watersheds (U.S. Department of Agriculture, 1986). In the XPSWMM model,
the following information was input for each subbasin:
• Drainage Area
• Runoff Curve Number (RCN)
• Time of Concentration (Tc)
The RCN was defined based on the land use using current aerial photography (2014) for each of
the subbasins. The RCN value calculated for each subbasin is based on the ratio of impervious to
pervious area in each subbasin. The Tc is a calculation of the longest time it takes a drop of water
to reach the outlet of the subbasin. A hydrologic map with subbasin delineations and hydrologic
parameters is included as Exhibit 1.
The hydraulic elements of the model, including storm sewer diameters, lengths, materials, slopes,
etc., were obtained from a CBBEL field survey. In addition to the major systems of the storm
sewer network, overland flow and low lying storage were modeled. If a storm sewer does not
have sufficient capacity to convey the tributary runoff, the system surcharges resulting in street
inundation and overland flow. To effectively analyze the interaction between the storm sewer
system and overland flow, XPSWMM 2D hydraulic surface modeling was utilized. The hydrology
and subsurface hydraulics are analyzed using the standard 1D methods while the catch basins act
as the connection between the 1D and 2D surface interface. The surface is modeled using a Digital
Terrain Model (DTM) created from Cook County Lidar data. When storm sewers exceed capacity,
the excess stormwater enters the 2D model surface and flood water flows naturally based on
topography, as determined by the DTM. This method provides a more accurate analysis of flood
depths and limits along overland flow routes, and accounts for storage in low lying areas, as well
as providing a comprehensive graphic representation of the flooding.
The primary reason that the Village initiated the flood study was the significant flooding that
occurred during the April 2013 storm event in the residential subdivisions west of the Levee 37
floodwall. For this reason, the April 2013 storm was selected for model calibration and also
because it is the largest storm that has occurred since the Levee 37 project was constructed.
Approximately 5.5 inches of the rainfall fell over a 24 hour period beginning at 9:00 AM on April
17th. The rainfall data for the April 2013 storm was obtained from the Illinois State Water Survey
(ISWS) gage in the City of Des Plaines near Oakton Street. A gap in the floodwall near Pump
Station #2 still existed during this storm event, but Village and City Staff undertook emergency
69 75
measures and used Jersey Barriers to temporary close the gap and multiple portable pumps were
brought in to help drain water at Pump Station #2. Village Staff indicated that residential and
street flooding occurred along Park Drive in both the Pump Station #1 and #2 tributary areas as
well as significant flooding along River Road near Seminole Lane.
Based on the XPSWMM model results, the peak flooding (west of the Levee 37 floodwall) occurred
between 4:00 AM and 11:00 AM on April 18th. A summary of the simulated maximum flood
depths for the storm is provided in Table 1, and a flood inundation map is shown on Exhibit 2.
Table 1. April 2013 Flood Summary
Ills
ii
iml,".
1.11
Ilim, -I ill,
I
Intersection of
Park Drive &
...................
North Park Drive
635.2
636.7
1.5
Woodview
Drive
240 feet north
of intersection
South Park Drive
636.2
637.7
1.5
of Park Drive
& Ta no Ln
River Road Adjacent to Pump
Station #2
634.3
636.5
2.2
The Village provided CBBEL with a sketch of measured water elevations near the intersection of
Seminole Lane and River Road. The elevations on the sketch were measured between 9:00 AM
and 3:30 PM on April 19th around the time the DPR reached its maximum stage. The XPSWMM
model results show water elevations approximately 1 -foot higher than the measured water
elevations at this time. The lower, measured water elevation may be attributed to the additional
portable pumps that were brought in to help drain the floodwater. These temporary pumps were
not accounted for in the XPSWMM model.
During the April 2013 event, the XPSWMM modeling shows the existing Levee 37 Pump Stations
#1 and #2 pumps were not able to keep up with the inflow from the storm sewer system which
was confirmed by eyewitness accounts of Village Staff. As previously mentioned, the maximum
pumping capacity of a single pump is 8.5 cfs based on the manufacturer pump curves. Pump
Station #1 contains two (2) pumps and drains stormwater from a 60 -inch trunk sewer with an
invert elevation of 627.75 feet. Farther upstream, Pump Station #2 contains three (3) pumps that
drain two large trunk storm sewers when the DPR is high: A 5.25 -foot by 4 -foot reinforced
concrete box culvert (RCBC) to the north and a 5.5 -foot by 4.5 -foot RCBC to the south. Both trunk
storm sewer lines have separate gravity outfalls to the DPR. All gravity storm sewer outfalls to
the DPR drain through closure structures that have manually operated sluice gates that can be
lowered in the event the Tideflex backflow preventer fails. Both trunk storm sewers are
connected to the Pump Station by 30 -inch diversion sewers that convey flow to the Pump Station
well. Figure 5 provides an illustration of the storm sewer configuration upstream of Pump Station
#2, and Table 2 provides pump control information for all three (3) pump stations.
70 76
Figure 5. Pump Station #2 Storm Sewer Schematic
71 77
Table 2. Pump Controls
To analyze the storm sewer system capacity, CBBEL evaluated the effect of the April 2013 rainfall
in the study area assuming that the storm sewer gravity outlets where not limited by the DPR
stage and no Levee 37 pump stations were functioning. Exhibit 3 depicts the results of this
simulation. The model results indicate that during the April 2013 storm some street flooding
would have still occurred, but the extent and depth of flooding would be greatly reduced when
compared to the levels that occured with actual DPR water level elevation and pumping scenario
that occurred. This confirms the Village Staff's observation that the Levee 37 project pump
station's capacities are not sufficient to maintain the existing storm sewer gravity flow capacity
when the DPR water level elevation has an influence. Excess stormwater runoff that could not
enter the storm sewer system was conveyed overland down the streets to River Road where it
ponded because Levee 37 blocked the overland flow path. A storm inundation map for the April
2013 event with no tailwater (DPR at non -flood levels and pumps not operating) is provided in
Exhibit 3.
To further analyze the storm sewer system, design storms were modeled with free-flow gravity
outlet conditions (DPR at normal pool). First, acritical duration analysis was performed and it was
determined that the 2 -hour storm produced the maximum flows and flood stages within the study
area. Model results from the 100 -year, 2 -hour storm event indicate significant flooding along
both north and south Park Avenue as well as other low-lying areas in the study area. A storm
inundation map for the 100 -year, 2 -hour storm is provided in Exhibit 4.
To better define the existing sewer system capacity, 2 -hour critical duration storms with 2-, 5-,
10-, 25-, and 50 -year recurrence intervals were simulated with the model. Based on the model
results, the existing storm sewer system has approximately a 10 -year storm event capacity,
though some surcharging occurs. The 10 -year, 2 -hour storm inundation map, shown on Exhibit
5, demonstrates the storm sewer system is generally capable of handling the runoff from this
storm with the exception of some areas where street flooding occurs. Based on the Cook County
Lidar DTM, this street flooding appears to not impact building structures (this study is focused on
Village areas, so unless otherwise specified, it does not apply to City areas).
72 78
Pump
Station
Sump
Max
Pumping
Start
pump
ID
Stop
Elevation
ID
Elevation
Rate
CFS)
Elevation
MCI,*
To analyze the storm sewer system capacity, CBBEL evaluated the effect of the April 2013 rainfall
in the study area assuming that the storm sewer gravity outlets where not limited by the DPR
stage and no Levee 37 pump stations were functioning. Exhibit 3 depicts the results of this
simulation. The model results indicate that during the April 2013 storm some street flooding
would have still occurred, but the extent and depth of flooding would be greatly reduced when
compared to the levels that occured with actual DPR water level elevation and pumping scenario
that occurred. This confirms the Village Staff's observation that the Levee 37 project pump
station's capacities are not sufficient to maintain the existing storm sewer gravity flow capacity
when the DPR water level elevation has an influence. Excess stormwater runoff that could not
enter the storm sewer system was conveyed overland down the streets to River Road where it
ponded because Levee 37 blocked the overland flow path. A storm inundation map for the April
2013 event with no tailwater (DPR at non -flood levels and pumps not operating) is provided in
Exhibit 3.
To further analyze the storm sewer system, design storms were modeled with free-flow gravity
outlet conditions (DPR at normal pool). First, acritical duration analysis was performed and it was
determined that the 2 -hour storm produced the maximum flows and flood stages within the study
area. Model results from the 100 -year, 2 -hour storm event indicate significant flooding along
both north and south Park Avenue as well as other low-lying areas in the study area. A storm
inundation map for the 100 -year, 2 -hour storm is provided in Exhibit 4.
To better define the existing sewer system capacity, 2 -hour critical duration storms with 2-, 5-,
10-, 25-, and 50 -year recurrence intervals were simulated with the model. Based on the model
results, the existing storm sewer system has approximately a 10 -year storm event capacity,
though some surcharging occurs. The 10 -year, 2 -hour storm inundation map, shown on Exhibit
5, demonstrates the storm sewer system is generally capable of handling the runoff from this
storm with the exception of some areas where street flooding occurs. Based on the Cook County
Lidar DTM, this street flooding appears to not impact building structures (this study is focused on
Village areas, so unless otherwise specified, it does not apply to City areas).
72 78
Exhibit 6 shows the same 10 -year, 2 -hour storm but with a tailwater equal to the FEMA FIS 10 -
year DPR flood elevation. Overland flow of stormwater runoff that cannot enter the storm sewer
system flows down the streets to River Road where the Levee 37 Floodwall blocks its path to the
DPR. The overland flow path is shown by arrows in Figure 6. This scenario does not allow for any
gravity storm sewer outflow, forcing all stormwater behind the Levee 37 floodwall to be pumped.
When pumps are activated because gravity outfalls can no longer drain, floodwater ponds in the
low lying areas along roads just west of the Levee 37 floodwall. The most significant flooding is
in the Pump Station #2 drainage area as shown in Figure 6. When stormwater cannot drain
through the gravity outfalls adjacent to Pump Station #2, the pumps are unable to keep up with
the inflow, surcharging the sewer system and filling the low-lying areas on and around Park Drive.
Two main low lying areas that result in the deepest flooding are located at Park Drive and Seneca
Lane (2.3 feet) and Park Drive and Woodview Drive (1.9 feet).
The Village provided CBBEL with GIS data identifying homes with reverse slope driveways and
homes that reported flooding following the April 2013 storm event. This information was used in
conjunction with the inundation map for the 10 -year storm event with FEMA FIS 10 -year DPR
flood elevation to identify residential structures with the highest potential for flooding. In total,
forty-four (44) residential structures were surveyed for low overtop elevations or low entry
elevations. These elevations were then compared with results from the existing conditions
XPSWMM model to identify homes at risk of flooding for a design storm event. The 1-, 2-, 5-, and
10 -year existing conditions design storms were simulated with XPSWMM with the FEMA FIS 10 -
year tailwater, which results in eliminating flow from gravity sewers. Model results indicate there
is no significant flooding for the 1 -year event. In total, Figure 6 shows nine (9) structures at risk
of flooding during the 2 -year event, 13 (thirteen) structures at -risk during the 5 -year event, and
19 (nineteen) structures at -risk during the 10 -year event in the Pump Station #2 drainage area.
Please note that if a structure floods for the 2 -year event, it will also flood for all larger events.
Additionally, significant street flooding occurs on both River Road and Seminole Lane for the 2 -
year event and greater.
73 79
Figure 6. Pump Station #2 Drainage Area At -Risk Structures
Flooding also occurs in low-lying areas along and around Park Drive in the Pump Station #1
drainage area. Figure 7 shows at risk of flooding structures for the 2-, 5- and 10 -year storm event
as one (1), three (3) and four (4), respectively in the Pump Station #1 drainage area.
74 80
Figure 7. Pump Station #1 Drainage Area At -Risk Structures
This analysis was performed using the Village's GIS data to identify potential at -risk structures in
low-lying areas and may not include all structures potentially at risk of flooding. Additional survey
is recommended in the future studies to identify elevations for all structures adjacent to the low-
lying areas. The additional survey will also help to completely understand the benefits provided
by the improvement alternatives discussed in Chapter 3.
75 81
� I I
MulffaidNIMMIM /li"' Ili" / 0 04113M] O 0
The existing conditions XPSWMM modeling analysis indicates that the storm sewer system in the
study area has approximately 10 -year storm event capacity under free -outfall (no tailwater)
conditions. However, this level of service isnot achievable when the gravity outfalls are impacted
by the DPR water level elevation. When the storm sewer system has to rely on the Levee 37
project pump stations to evacuate the 10 -year storm event flows, significant flooding results in
low-lying areas in the study area. Conceptual level improvement alternatives were developed to
improve the level of protection when the DPR stage reduces the gravity storm sewer outflow
while maintaining the maximum allowable pumping rate of 240 cfs from the study area. Since
the three (3) existing Levee 37 pump stations have a cumulative maximum capacity of 60 cfs,
this means 180 cfs of additional proposed pumping capacity is allowable. Improvement projects
analyzed include:
• Increasing pumping capacity at Pump Stations #1 and #2
• A new pump station for the City drainage
• Providing upstream flood storage with Pump Station #1 and #2 pumping capacity increase
to improve the level of protection
• Storm sewer improvements to improve conveyance in known flood prone areas
Alternative 1 consists of increasing the pumping capacity at Pump Station #2. Under current
conditions, Pump Station #2 can achieve a maximum pumping capacity of 25.5 cfs. The existing
10 -year storm event cumulative maximum flowrate from the gravity outfalls tributary to Pump
Station #2 is 274 cfs. Results from the modeling analysis indicate that in order to maintain the 10 -
year storm event flow capacity during conditions where the DPR water level elevation degrades
the gravity outflow, an additional 225 cfs of pumping capacity is required. Because only 180 cfs
of cumulative additional pumping capacity is allowed (for both Pump Station #1 and #2), the
proposed additional rate for Alternative 1 at Pump Station #2 was calculated to be 120 cfs. To
obtain this additional pumping capacity, this alternative consists of constructing a new pump
station adjacent to the existing pump station to house three (3) new 40 cfs pumps. Section 3.9
of this report includes a discussion on the feasibility of upgrading the existing pump station. To
convey the additional flow to the pump station, two (2) 5 -foot by 5 -foot RCBCs are proposed to
replace the existing 30 -inch RCP diversion sewers that currently convey flow from the north and
south trunk storm sewers to Pump Station #2. The wet well for the proposed pump station would
be connected to the existing wet well so stormwater can be conveyed to both pump stations and
the pump controls can be modified to utilize all six (6) pumps. The modeling analysis also shows
that the existing start control elevations are set too high to start evacuating water before ponding
along North Park Drive begins. Therefore, this and all alternatives include modifying the controls
of existing pumps so that pumping begins earlier that it currently does. The proposed pump start
control elevations for both the existing and proposed pumps are provided in Table 3.
76 82
Table 3. Pump Station #2 Proposed Pump Controls
Exhibit 7 shows the configuration of Alternative 1 and the resulting 10 -year inundation map. This
alternative reduces the risk of flooding for a number of structures currently at -risk of flooding
during the 2-, 5-, and 10 -year storms. Table 4 provides the number of structures at -risk of flooding
for existing conditions and those removed from the inundation area with Alternative 1
improvements.
Table 4. Alternative 1— At -Risk Structures Summary Table
Alternative 1 is not recommended because it does not remove all 19 at -risk structures in the Pump
Station #2 drainage area from the 10 -year inundation area. This alternative does produce a
significant improvement of the level of protection during non -gravity sewer outflow conditions.
The estimated cost of Alternative 1 is $1.8 million.
As previously mentioned, a 48 -inch storm sewer conveys water across Seminole Lane from the
City to the Village and into the Village's storm sewer system on Park Drive just south of Seminole
Lane. This 48 -inch storm sewer combines with another trunk storm sewer along Seneca Lane and
then heads southeast towards Pump Station #2. Alternative 2 proposes to disconnect this 48 -inch
storm sewer from the Village's sewer system and provide a new gravity storm sewer outfall and
pump station to the DPR in the City. The proposed 48 -inch storm sewer configuration is shown
in Figure 8 starting at the Willow Woods Condominium detention ponds. A new pump station
with a 20 cfs capacity is required at this outfall to evacuate stormwater when the DPR is high.
The simulation results indicate that a new pump station would still be required at Pump Station
#2 to adequately evacuate stormwater from the Village's drainage area. The new pump station
77 83
Pump
Station
�
Max
Pumping
Existing
Start
Proposed
Start
pump
ID
ID
Rate
(cfs)
Elevation
(ft)
Elevation
(ft)
Pump Station
11191 IM
#2
Exhibit 7 shows the configuration of Alternative 1 and the resulting 10 -year inundation map. This
alternative reduces the risk of flooding for a number of structures currently at -risk of flooding
during the 2-, 5-, and 10 -year storms. Table 4 provides the number of structures at -risk of flooding
for existing conditions and those removed from the inundation area with Alternative 1
improvements.
Table 4. Alternative 1— At -Risk Structures Summary Table
Alternative 1 is not recommended because it does not remove all 19 at -risk structures in the Pump
Station #2 drainage area from the 10 -year inundation area. This alternative does produce a
significant improvement of the level of protection during non -gravity sewer outflow conditions.
The estimated cost of Alternative 1 is $1.8 million.
As previously mentioned, a 48 -inch storm sewer conveys water across Seminole Lane from the
City to the Village and into the Village's storm sewer system on Park Drive just south of Seminole
Lane. This 48 -inch storm sewer combines with another trunk storm sewer along Seneca Lane and
then heads southeast towards Pump Station #2. Alternative 2 proposes to disconnect this 48 -inch
storm sewer from the Village's sewer system and provide a new gravity storm sewer outfall and
pump station to the DPR in the City. The proposed 48 -inch storm sewer configuration is shown
in Figure 8 starting at the Willow Woods Condominium detention ponds. A new pump station
with a 20 cfs capacity is required at this outfall to evacuate stormwater when the DPR is high.
The simulation results indicate that a new pump station would still be required at Pump Station
#2 to adequately evacuate stormwater from the Village's drainage area. The new pump station
77 83
adjacent to Pump Station #2 would be limited to a maximum pumping rate of 100 cfs provided in
three (3) 33 cfs pumps to meet the 120 cfs maximum allowable pumping rate for this pump
station's drainage area. The configuration of the proposed pump station is identical to Alternative
1, with the exception of the reduced pumping rate. The proposed start control elevations for the
existing and proposed pump stations are the same as Alternative 1 and are shown in Table 3. The
total cumulative maximum pumping rate from both proposed pump stations is 120 cfs, which is
equivalent to the maximum pumping rate provided in Alternative 1. Benefits provided in
Alternative 2 are nearly identical to the benefits provided by Alternative 1.
Alternative 2 is not recommended due to the higher cost of constructing two (2) separate pump
stations to pump the same 120 cfs flowrate. Figure 8 provides a schematic for the Alternative 2.
The estimated cost of Alternative 2 is $2.7 million.
78 84
Figure 8. Alternative 2 Schematic
79 85
The purpose of Alternative 3 is to further refine Alternative 1 by providing stormwater storage in
an open space upstream of Pump Station #2 to increase the level of protection with the increase
in capacity for Pump Station #2. The proposed stormwater storage location is within an open
space at Robert Frost Elementary School property. This area was selected for stormwater storage
due to its location relative to adjacent trunk storm sewers that would allow a larger diversion of
storm flow, and the availability of open space.
Alternative 3 proposes to intercept flow from two (2) trunk sewers flowing west to east in the
Pump Station #2 drainage area. A proposed 48 -inch storm sewer will intercept flow from the 42 -
inch trunk storm sewer at the intersection of Aztec Lane and Oneida Lane, and convey it south to
the proposed excavated stormwater storage area. A 6 -inch diameter restrictor is proposed on
the existing trunk storm sewer to allow low flows to continue east and higher flows to be diverted
south to the proposed stormwater storage area. This improvement also conveys stormwater flow
from the intersection of Maya Lane and Oneida Lane, where a 48 -inch storm sewer combines with
a 27 -inch storm sewer, into the stormwater storage area through a proposed 60 -inch storm
sewer. A 12 -inch diameter restrictor on the Maya Lane trunk storm sewer allows water to back
up into the stormwater storage area and drain by gravity (no pump station) following the storm
event. It was found that approximately 11.8 acre-feet of storage volume could be achieved within
the shown footprint on Exhibit 8.
The Alternative 3 improvements reduce the flowrates on the Aztec and Seneca Lane trunk storm
sewer from about 46 cfs to 1 cfs, and on the Maya Lane trunk storm sewer from about 49 cfs to 7
cfs. Although flows to Pump Station #2 are greatly reduced with the proposed stormwater
storage, additional pumping capacity is still required to reduce the flooding within the low-lying
areas. The pump controls and configuration are the same as Alternative 1, with the exception of
a reduced pumping rate. The proposed pump station requires a maximum pumping rate of 105
cfs which is provided by three (3) 35 cfs pumps (Alternative 1 pump rate is 120 cfs). Only 105 cfs
of pumping capacity is required to eliminate the risk of flooding for homes up to the 10 -year storm
event. Alternative 3 reduces the flood depth at Park Drive and Seneca Lane from 2.3 feet to 0.6
feet, and eliminates ponding at Park Drive and Woodview Drive for a 10 -year storm event. All
homes at -risk of flooding during the 2-, 5-, and 10 -year storm events are removed from the
existing inundation area with this improvement. Exhibit 8 shows the conceptual layout for
Alternative 3 and the resulting inundation map.
Currently, the proposed excavated stormwater storage for Alternative 3 is shown in the southern
portion of open space within the school property. The location of the stormwater storage area
can be adjusted to accommodate the needs of the Robert Frost Elementary School and the Village.
Another viable, but more costly option, would be to provide the stormwater storage in an
underground vault and restore the open space to its current condition.
Alternative 3 is recommended because it provides the best flood reduction benefit of all the Pump
Station #2 alternatives, removing all at -risk homes from the 10 -year inundation area.
80 86
The estimated cost of Alternative 3 is $3.6 million.
Alternative 4 is identical to Alternative 1 except that Alternative 4 includes storm sewer
improvements along Park Drive and Woodview Drive. Under existing conditions, an 18 -inch storm
sewer drains south down Park Drive between Wintergreen Avenue and West Woodview Drive,
and drains to a "back -pitched" 24 -inch storm sewer for a short distance between West Woodview
Drive and East Woodview Drive. The 24 -inch storm sewer combines with a 60 -inch storm sewer
from the south and drains into a 60 -inch trunk storm sewer draining east down East Woodview
Drive. Alternative 4 is intended to relieve this restriction at Park Drive and East Woodview Drive
and eliminate the "back -pitched" pipe on Park Drive. The proposed improvement, as shown on
Figure 9, provides an additional 30 -inch storm sewer adjacent to the 60 -inch trunk storm sewer
on East Woodview Drive. The existing "back -pitched" 24 -inch storm sewer is proposed to be
replaced with a positive sloped 30 -inch storm sewer. These improvements result in an additional
0.1 -foot flood depth reduction at the intersection of Park Drive and Woodview Drive for the 10 -
year storm event. The conveyance improvements also show minimal benefits for the 2- and 5 -
year storm.
Alternative 4 is not recommended because the cost of the additional sewer conveyance
improvements outweighs the minimal benefit. Figure 9 provides a schematic for the Alternative
4.
The estimated cost of Alternative 4 is $2.0 million.
81 87
. I Z I IIIIA' -' I.I 4r I -E
rN` (
I
r
j
Figure 9. Alternative 4 Schematic
82 88
Table 5 below provides a comprehensive summary of the modeling results for all Pump Station
#2 drainage area improvement alternatives.
Table 5. Pump Station #2 Drainage Area Improvement Alternatives —
10 -Year Storm Results Summary Table
'Includes storm sewer upgrades as described in Section 3.5
2Based on low overtopping or low entry elevations provided in the field survey (existing conditions at -risk homes is 19)
Alternative 5 consists of increasing the pumping capacity at Pump Station #1. Under current
conditions, Pump Station #1 can achieve a maximum pumping capacity of 17 cfs. Because only
180 cfs of cumulative additional pumping capacity is allowed for both Pump Station #1 and #2,
the proposed additional rate for Alternative 5 at Pump Station #2 is 60 cfs. To obtain the
additional pumping capacity, this alternative consists of constructing a new pump station adjacent
to the existing pump station to house two (2) new 30 cfs pumps. The wet well for the proposed
pump station would be connected to the existing wet well so stormwater can be conveyed to both
pump stations and the pump controls can be modified to utilize all four (4) pumps. The proposed
pump start control elevations for both the existing and proposed pumps are provided in Table 6.
Table 6. Pump Station #1 Proposed Pump Controls
Exhibit 9 shows the resulting inundation map with the Alternative 5 improvement. This
alternative reduces the risk of flooding for two (2) structures currently at -risk of flooding during
the 5 -year storm. There are minimal flood reduction benefits with this alternative for the 10 -
year storm.
Table 7. Alternative 5 — At -Risk Structures Summary Table
Alternative 5 is not recommended because it of the minimal number of the nineteen (19) at -risk
structures from the 10 -year inundation area.
The estimated cost of Alternative 5 is $1.0 million.
The purpose of Alternative 6 is to provide stormwater storage in an open space upstream of Pump
Station #1 to increase the level of protection with the increase in pump capacity for Pump Station
#1. Alternative 6 proposes to provide stormwater storage within open space located on the Indian
Grove Elementary School property. This school property was selected for stormwater storage
due to its location relative to adjacent trunk storm sewers that would allow a larger diversion of
flow, and the availability of open space. This improvement allows stormwater flows from the
intersection of Burning Bush Lane and Tano Lane, where trunk storm sewers combine, to back up
into the stormwater storage area through a proposed 54 -inch storm sewer. Approximately 7.0
acre-feet of stormwater storage volume was created for this alternative within the footprint
shown on the open space portion of the school property in Exhibit 10. The stormwater storage is
provided in the northern portion of the open space on the school property and drains completely
by gravity (no pump station is required). A 12 -inch diameter restrictor on the trunk storm sewer
just downstream of proposed 54 -inch storm sewer allows low flows to pass through and higher
flows to back up into the stormwater storage area and ultimately drain when the storm event has
ended. The proposed stormwater storage reduces the flowrate on the Tano Lane trunk storm
sewer from about 53 cfs to 15 cfs.
While flows to Pump Station #1 are reduced, a proposed pump station is still required to prevent
the low-lying areas along Park Avenue from flooding. The pump controls and configuration are
the same as Alternative 5, with the exception of a reduced pumping rate (Alternative 5 pumping
rate is 60 cfs). The proposed pump station requires a maximum pumping rate of 40 cfs which is
provided in two (2) 20 cfs pumps. Alternative 6 reduces the flood depth at South Park Drive from
2.0 feet to 0.8 feet. Exhibit 10 shows the conceptual layout for Alternative 6 and the resulting
inundation map.
Currently, the proposed excavated stormwater storage for Alternative 6 is shown in the northern
portion of open space at the school. The location of the stormwater storage area can be adjusted
to accommodate the needs of Indian Grove Elementary School and the Village. Another viable,
84 90
but more costly option, would be to provide the stormwater storage in an underground vault and
restore the open space to its current condition.
Alternative 6 is recommended because it provides the best flood reduction benefit of all the Pump
Station #1 alternatives, removing all at -risk structures from the 10 -year inundation area.
The estimated cost of Alternative 6 is $2.1 million.
Alternative 7 is identical to Alternative 5 with the addition of sewer improvements along South
Park Drive. Under existing conditions, a 12- to 15 -inch storm sewer drains south down Park Drive
between Eastwood Lane and Tano Lane. The section of 15 -inch storm sewer just south of the
lowest catch basin in the low lying area is "back -pitched". This 15 -inch storm sewer drains into
the into the 60 -inch trunk storm sewer draining east down Tano Lane. Based on the existing
conditions analysis, the storm sewer on South Park Drive is undersized for the 10 -year storm
event, even under free-flow gravity outfall conditions, resulting in street inundation. Alternative
7 proposes to increase the storm sewer size on South Park Drive and eliminate the "back -pitched"
section of storm sewer. The proposed improvement replaces the existing storm sewer with an
18- to 24 -inch storm sewer. This alternative provides minimal benefits (< 0.1 foot WSEL reduction)
for the 5- and 10 -year storms because the allowed pump capacity increase of 60 cfs at Pump
Station #1 cannot adequately drain all stormwater, resulting in a level pool along the South Park
Drive depression. Figure 10 shows the conceptual layout for Alternative 7.
Alternative 7 is not recommended because the cost of the additional sewer conveyance
improvements outweighs the minimal benefit.
The estimated cost of Alternative 7 is $1.3 million.
85 91
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Figure 10. Alternative 7 Schematic
86 92
Table 8 below provides a comprehensive summary of results for all Pump Station #1 drainage area
improvement alternatives.
Table 8. Pump Station #1 Drainage Area Improvement Alternatives —
10 -Year Storm Results Summary Table
'Includes storm sewer upgrades as described in Section 3.7
2Based on low overtopping or low entry elevations provided by field survey (existing condition at -risk homes is 4)
Existing Conditions
The 25 -year storm event was simulated for existing conditions for both free-flow gravity outfall
conditions and for the 10 -year Des Plaines River (DPR) tailwater. Based on the critical duration
analysis, the 2 -hour storm produced the maximum flows and flood stages within the study area.
Previously, it was determined that the existing storm sewer system has approximately a 10 -year
storm event capacity, although some surcharging occurs. The existing conditions XPSWMM
model was simulated with free-flow gravity outfall conditions. Results from this 25 -year storm
event analysis indicate that more significant sewer surcharging and flooding occurs in the low-
lying areas. As seen in Exhibit 11, seven (7) homes are at -risk of flooding.
The existing conditions XPSWMM model was simulated with the FEMA FIS 10 -year DPR flood
elevation, which eliminated all gravity flow from the sewer outfalls and forced all stormwater to
be evacuated with the pump stations. The maximum pumping capacity of Pump Station #1 and
Pump Station #2 are 17 cfs and 25.5 cfs, respectively. Results from this simulation show flooding
of at risk structures due to the limited capacity of the storm sewer system and the limited capacity
of the pump stations. A flood inundation map for the 25 -year storm event with a 10 -year FEMA
FIS tailwater is provided in Exhibit 12. CBBEL identified thrity (30) homes at -risk of flooding for
this storm event.
25 -Year Improvement Alternative
An improvement alternative was developed to provide a 25 -year storm event level of protection
with additional storm sewer conveyance and increased pumping capacity. This alternative did not
include creating additional stormwater storage. First, the 25 -year storm event with free-flow
gravity outfall conditions was used to identify conditions in the storm sewer system that lead to
87 93
flooding. Once these conditions were identified, additional storm sewer conveyance was
provided to effectively reduce flooding for the 25 -year storm event. In the Pump Station #2
drainage area, a new 36 -inch relief sewer is proposed to run parallel along an existing trunk sewer
starting at the intersection of Maya Lane and Burning Bush Lane. The 36 -inch relief sewer
continues on the same route as the existing trunk sewer to a new outfall to the DPR. Additionally,
the existing storm sewer flowing south down Park Drive is proposed to be replaced with a larger
sewer to provide increased conveyance from a low-lying flood prone area.
Additional storm sewer conveyance is also required in the Pump Station #1 drainage area. A new
36 -inch relief sewer begins on Eastwood Lane west of Burning Bush Lane. The new relief sewer
continues south along Burning Bush Lane and increases to a 42 -inch sewer when it heads west
down Tano Lane. The relief sewer continues to follow the alignment of the existing trunk sewer
and ultimately drains to a new 42 -inch outfall to the DPR. Additionally, the existing storm sewer
flowing south down Park Drive is proposed to be replaced with a larger sewer to provide increased
conveyance from a low-lying flood prone area. The proposed outfalls will result in increased flows
to the DPR from existing conditions only when the DPR is low. Once the DPR begins to rise, these
flows will be significantly reduced. A summary of these flow increases is provided in Table 9.
Table 9. 25 -Year Improvement Alternative Proposed Outfall Flowrate Increases (No Tailwater)
The storm improvements described above were analyzed for a 25 -year storm event with FEMA
FIS 10 -year tailwater conditions to determine the required pump station capacity upgrades. The
amount of additional required pumping capacity was determined based on achieving 25 -year
storm event level of protection for all at -risk homes. The proposed additional pumping rate for
Pump Station #2 was calculated to be 330 cfs. To obtain this additional pumping capacity, a new
pump station must be constructed adjacent to the existing pump station to house three (3) new
110 cfs pumps. The proposed additional pumping rate for Pump Station #1 was calculated to be
160 cfs which can be provided in a new pump station constructed adjacent to the existing pump
station to house two (2) new 80 cfs pumps. The total cumulative proposed pump capacity
increase from the study area for the 25 -year storm event level of protection improvement
alternative is 490 cfs. Exhibit 13 shows the proposed sewer schematic with pump station
upgrades and the resulting 25 -year storm event inundation area. This improvement alternative
removes all at -risk homes from the 25 -year storm event inundation area. A summary of the 25 -
year storm event improvement alternative is provided in Table 10.
88 94
Table 10. 25 -Year Improvement Alternative Results Summary (With Tailwater)
A summary of pump station capacity upgrades from existing to proposed conditions is shown in
Table 11.
Table 11. 25 -Year Improvement Alternative Pump Capacity Increases
25 -year Improvement Conclusion
At the request of the Village, CBBEL developed a 25 -year storm event level of protection
improvement alternative to remove all at -risk structures for FEMA FIS 10 -year DPR tailwater
conditions. Two proposed sewer outfalls are required for the Pump Station #1 and #2 drainage
areas, which increase flowrates to the DPR under free-flow gravity outfall conditions.
Additionally, pump station capacity upgrades are necessary to maintain a 25 -year storm event
level of protection during the FEMA FIS 10 -year DPR tailwater conditions which eliminates all flow
from the gravity sewer outfalls. The cumulative pump capacity flowrate increase from the study
area was calculated to be 490 cfs.
Based on the pre -Levee 37 analysis (see Section 2.1), CBBEL determined the amount of historic
overland flow to the DPR for a 10 -year storm in the study area while the DPR is at the FEMA FIS
10 -year flood elevation to be 240 cfs. The existing three (3) pump stations have a combined
capacity of 60 cfs, therefore the allowable increase in pumping capacity is 180 cfs. Because the
25 -year improvement alternative proposes to pump an additional 490 cfs, the proposed pump
station upgrades may not be feasible from a permitting standpoint. Because new sewer outfalls
are required for the 25 -year improvement alternative, additional permitting may be required.
Permits required, but not limited to, may include:
• A floodway construction permit from the Illinois Department of Natural Resources —
Office of Water Resources (IDNR-OWR)
• A regulatory permit from the US Army Corps of Engineers (USACOE)
• Authorization from the Cook County Forest Preserve (CCFP)
89 95
Location
Existing
Flood
Proposed
Flood
Flood
Depth
Depth
(ft)
Depth
(k)
Reduction
(ft)
Park Drive and Seneca Drive
Park Drive and Woodview Drive
A summary of pump station capacity upgrades from existing to proposed conditions is shown in
Table 11.
Table 11. 25 -Year Improvement Alternative Pump Capacity Increases
25 -year Improvement Conclusion
At the request of the Village, CBBEL developed a 25 -year storm event level of protection
improvement alternative to remove all at -risk structures for FEMA FIS 10 -year DPR tailwater
conditions. Two proposed sewer outfalls are required for the Pump Station #1 and #2 drainage
areas, which increase flowrates to the DPR under free-flow gravity outfall conditions.
Additionally, pump station capacity upgrades are necessary to maintain a 25 -year storm event
level of protection during the FEMA FIS 10 -year DPR tailwater conditions which eliminates all flow
from the gravity sewer outfalls. The cumulative pump capacity flowrate increase from the study
area was calculated to be 490 cfs.
Based on the pre -Levee 37 analysis (see Section 2.1), CBBEL determined the amount of historic
overland flow to the DPR for a 10 -year storm in the study area while the DPR is at the FEMA FIS
10 -year flood elevation to be 240 cfs. The existing three (3) pump stations have a combined
capacity of 60 cfs, therefore the allowable increase in pumping capacity is 180 cfs. Because the
25 -year improvement alternative proposes to pump an additional 490 cfs, the proposed pump
station upgrades may not be feasible from a permitting standpoint. Because new sewer outfalls
are required for the 25 -year improvement alternative, additional permitting may be required.
Permits required, but not limited to, may include:
• A floodway construction permit from the Illinois Department of Natural Resources —
Office of Water Resources (IDNR-OWR)
• A regulatory permit from the US Army Corps of Engineers (USACOE)
• Authorization from the Cook County Forest Preserve (CCFP)
89 95
The estimated cost of Alternative 8 is $12.3 million.
3.9
ALTERNATIVE
9 — 25 -YEAR LEVEL -OF -PROTECTION
IMPROVEMENT
WITH
ALLOWABLE
PUMPING
RATE
At the request of the Village, CBBEL analyzed an additional 25 -year storm event level of protection
improvement alternative using the allowable pump rate of 240 cfs from the study area. This
alternative was developed to determine how much storage volume needed to be created to
achieve a 25 -year level of protection while maintaining the 240 cfs flowrate. As previously
discussed the allowable pump rate increase is 180 cfs. Similar to Alternatives 3 and 6, the storage
areas are proposed at Robert Frost Elementary in the Pump Station #2 drainage area and at Indian
Grove Elementary in the Pump Station #1 drainage area because these are the only availbale open
spaces in hydraulically effective locations. Approximately 18.0 acre-feet of flood storage is
proposed in the open space at Robert Frost Elementary, and 12.0 acre-feet at Indian Grove
Elementary. Similar to Alternatives 3 and 6, both storage areas are intended to divert flow from
the adjacent trunk sewers with the use of restrictors on the existing downstream pipes. This
reduces the amount of flow conveyed downstream to the pump stations.
Pump capacity increases are required to achieve a 25 -year storm event level of protection. The
proposed additional pumping rate for Pump Station #2 was calculated to be 120 cfs which can be
provided in a new pump station constructed adjacent to the existing pump station to house three
(3) new 40 cfs pumps. The proposed additional pumping rate for Pump Station #1 was calculated
to be 60 cfs which can be provided in a new pump station constructed adjacent to the existing
pump station to house two (2) new 30 cfs pumps.
Exhibit 14 shows the proposed improvement schematic with pump station upgrades and the
resulting 25 -year storm event inundation area. This improvement alternative removes all but two
(2) at -risk homes from the 25 -year storm event inundation area during a DPR tailwater condition.
The modeling indicates that the simulated flood elevations for these two homes are
approximately 0.5 -feet higher than their low entry elevation. CBBEL recommends that
floodproofing measures, such as raising the sidewalk, be used to protect these two homes from
flooding during the 25 -year storm event. A summary of the 25 -year storm event level of
protection improvement alternative benefits is provided in Table 12.
Table 12. 25 -Year Improvement Alternative Results Summary (With Tailwater)
The estimated cost of Alternative 9 is $7.5 million.
90 96
The pump station upgrades discussed in the previous sections are summarized in Table 13. The
existing pump stations' effectiveness can be increased by lowering the existing pump setpoints.
The limits of the existing pumps' minimum submergence levels will need to be reviewed during
design with the pump manufacturer. It is assumed that modifications to the existing pump tubes
will be required which may include formed suction intakes, tube extensions, and other ancillary
components.
Table 13. Summary of Pump Station Upgrades
Depending on the alternative selected, it is assumed that a new poured in place concrete pump
station structure will be constructed adjacent to or in the vicinity of existing Pump Stations #1 and
#2 to house the proposed additional capacity pumps. The pump station's layout will be similar to
the existing Pump Stations which utilize submersible, axial flow propeller pumps mounted in a
steel discharge tube; cast iron flap gates mounted to the discharge tube; and a concrete deck to
locate the NEMA 3R motor control center (MCC) and pump station electrical controls. A new three
phase, 480 volt electric utility (ComEd) service will be required and sized for the load to be served
dependent on pump motor size. Standby power has not been considered for this analysis but
should be considered during the design phase for backup in case of loss of utility power.
The existing pump station structure is not large enough to accommodate the larger pumps and
still satisfy Hydraulic Institute (HI) Standards for sump dimensions (for the larger capacity pumps).
It is recommended to keep the existing station in service during construction of the new station
and incorporate it into the permanent alternative solution to handle smaller storm events, and
provide a stepped or ramped pumping capacity.
91 97
Alternative
Aaamonai
Capacity
vamp
(cfs)
No.
of
Pumps
&Capacity
(2) 10 cfs/pump
(3) 33 cfs/pump
Depending on the alternative selected, it is assumed that a new poured in place concrete pump
station structure will be constructed adjacent to or in the vicinity of existing Pump Stations #1 and
#2 to house the proposed additional capacity pumps. The pump station's layout will be similar to
the existing Pump Stations which utilize submersible, axial flow propeller pumps mounted in a
steel discharge tube; cast iron flap gates mounted to the discharge tube; and a concrete deck to
locate the NEMA 3R motor control center (MCC) and pump station electrical controls. A new three
phase, 480 volt electric utility (ComEd) service will be required and sized for the load to be served
dependent on pump motor size. Standby power has not been considered for this analysis but
should be considered during the design phase for backup in case of loss of utility power.
The existing pump station structure is not large enough to accommodate the larger pumps and
still satisfy Hydraulic Institute (HI) Standards for sump dimensions (for the larger capacity pumps).
It is recommended to keep the existing station in service during construction of the new station
and incorporate it into the permanent alternative solution to handle smaller storm events, and
provide a stepped or ramped pumping capacity.
91 97
To analyze the potential hydraulic impact to the DPR from the proposed pumping rate increase, a
conceptual level hydraulic modeling analysis was performed. The unsteady HEC -RAS hydraulic
model developed as part of the Metropolitan Water Reclamation District of Greater Chicago
(MWRDGC) Detailed Watershed Plan (DWP) for the Lower DPR was used for this analysis. The
unsteady HEC -RAS model references flow hydrographs from a previously created HEC -HMS model
to simulate stage versus time along the DPR. Design storms were analyzed to assess potential
DPR hydraulic impacts.
Based on the relatively large size of the DPR watershed and its long flow paths, previous modeling
determined the critical design storm to be the 10 -day event. The critical design storm for the
study area, as determined by the existing condition XPSWMM analysis, is the 2 -hour storm. To
conservatively analyze the effect of the increased pump rates from the study area on the DPR,
Alternative 1 and Alternative 5 were analyzed for the 2-, 10-, and 100 -year storms with FEMA FIS
10 -year flood event elevation. This DPR elevation eliminates all flow from the gravity storm sewer
outfalls. Alternatives 1 and 5 proposed the largest pump capacity increases of 120 cfs and 60cfs,
respectively, for a total flow increase of 180 cfs to the DPR. The pump outfall hydrographs from
each pump station were input into the HEC -RAS model at the nearest downstream cross section
as lateral inflow hydrographs. Inputting the pump outfall hydrographs directly into the HEC -RAS
model is a conservative estimate of impacts; because the area drained by the pump stations is
also included in the HEC -HMS model. Next, the resultant hydrographs at cross sections near the
study area were compared to the baseline conditions hydrographs. The proposed pumps cause
a small increase in the DPR elevation at the beginning of the simulation, approximately ten (10)
days before the maximum stage in the DPR occurs. The area of the river reach with the largest
increase is located at the cross section accepting flows from Pump Station #2. Figure 11 shows
the 100 -year proposed hydrograph at this cross section compared to the baseline hydrograph.
92 98
R i ve,,r D,,e,,s F I a,,i n es RRA es, ch 1 R S® 3250 9-2
L apPoll
39102 - Ii COY R., "OV IIP Ll'' k"A" w
Etage -i II&+L. 1 1110
o
A
Top of Bank
---------------------------------------------- ---------------------------------------------------
. ' foot increase with
stationsproposed pump
SO 00
Figure 11. 100 -Year DPR Hydrograph at Pump Station #2
The lowest contour elevation along the DPR bank at Pump Station #2 is 628 feet, therefore the
potential stage increase from the proposed pump station is contained completely within the
channel.
Based on the HEC -RAS analysis of downstream impacts, CBBEL believes the allowable increase in
proposed pump station capacity of 180 cfs to the DPR would be acceptable with a defined
operating procedure in place. The proposed pump stations capacity increase have minimal impact
on the DPR flood elevations when analyzing design storms. The difference in critical durations
between the DPR and the study area results in a minor stage increase 10 days before the peak of
the DPR.
There are potential scenarios when the DPR has risen to a point where the addition of the full 180
cfs proposed pump capacity could result in an increase in the DPR flood stage that could cause an
adverse impact to downstream roadways, properties and structures. The United States
Geological Service (USGS) stream gage #05529000 - Des Plaines River near Des Plaines is located
at Euclid Avenue approximately 5,000 feet and 1,200 feet downstream of Levee 37 Pump Stations
#2 and #1, respectively. The National Weather Service (NWS) uses this gage with their Advance
Hydrologic Prediction Service to forecast the DPR stage during flood conditions. The NWS has
93 99
established stage elevations at this gage that reflect Flood Stage, Moderate Flood Stage and Major
Flood Stage based on potential downstream roadway, property and structure inundation.
An operational protocol should be developed that would determine how many and when the
proposed pumps could be operational. We recommend a Supervisory Control and Data
Acquisition (SCADA) system be employed to take the current gage information control the on and
off functions of the proposed pumps. This would bean automated system that would optimize
the level of protection for the Village residential areas while reducing the risk of adversely
impacting DPR flooding at risk downstream roadways, properties and structures
The development of this operational protocol is beyond CBBEL's current scope of services but
should be develop if the Village pursues any of the improvement alternatives that include an
increase in pumping capacity.
94 100
The purpose of the Levee 37 project is to protect the Village's study area and a portion of the City
from DPR overbank flooding. Based on the existing conditions analysis discussed in Chapter 2,
the storm sewer system in the study area has approximately a 10 -year storm event capacity under
free-flow outfall conditions (no flow capacity reduction from the DPR water level elevation).
Based on discussions with the USACOE, the existing pump stations were designed for sewer flows
assuming non -coincident hydrograph peaks between the study area discharge and the flows in
the DPR. One of the implications of non -coincident peaks is that runoff during a storm event from
the study area would be receding before the rise in the DPR is significant enough to reduce or
eliminate flows from the gravity sewer outfalls. The CBBEL analysis performed in this study
confirmed that the assumption of negligible impact to the storm sewer system from the DPR
water level elevations is a reasonable assumption for design storms. However, the analysis for
the historic April 2013 storm demonstrated that the DPR stage hydrograph reduces the ability of
the storm sewer system to discharge flow during the rainfall event resulting in the pump stations
to be turned on. The analysis further demonstrated that the level of the DPR does not need to
reach a peak level to degrade the capacity of the gravity storm sewer system. Events at and below
the DPR 2 -year flood event level have a significant adverse impact.
The pumps are programmed to activate mostly to evacuate any residual stormwater in the storm
sewer system while the DPR stage is elevated. This design methodology results in the existing
design capacity of the pump stations being low compared to the capacity of the gravity storm
sewer outfalls during a free outfall condition. Because of the limited capacity of the existing pump
stations, the capacity of the storm sewer system is quickly degraded when the DPR water level
elevation rises and a storm event is occurring in the study area simultaneously.
Prior to the development of the existing residential subdivision within the study area, the land
drained overland directly to the DPR. Once developed, during periods when the residential
subdivision's storm sewers surcharge, ponding would initially occur within low-lying areas until
flooding levels filled the streets and stormwater would flow overland down the streets until
crossing River Road and into the DPR prior to the construction of the Levee 37 floodwall.
The construction of the Levee 37 floodwall blocked this overland flow capacity, but the pumps
constructed as part of the Levee did not maintain this flow capacity. An XPSWMM simulation was
performed for pre -Levee 37 conditions to analyze the amount of overland flow to the DPR for a
10 -year storm in the study area while the DPR is at the FEMA FIS 10 -year flood elevation. The
maximum overland flowrate over River Road to the DPR is approximately 240 cfs. The existing
pump stations have a combined capacity of 60 cfs. This means that the Village could increase the
pumping capacity up to this flow rate with any future enhancements to the pump stations.
Because the three (3) existing Levee 37 pump stations have a maximum capacity of 60 cfs, the
allowable increase in pumping rate is 180 cfs.
CBBEL analyzed nine (9) proposed improvement alternatives to improve the level of protection
when the DPR stage restricts the gravity storm sewer outfall capacity. Table 14 summarizes the
components, benefits and costs of the nine (9) proposed improvement alternatives.
A conceptual level downstream hydraulic impacts analysis was performed to assess potential
adverse increases in the DPR water level elevation. Alternatives 1 and 5 were used for the
downstream impacts analysis because they increase the three Levee 37 (3) pump stations capacity
to the allowable 240 cfs. Based on this conceptual level analysis, it is CBBEL's opinion the
maximum flowrate increases from the proposed pump stations (180 cfs) to the DPR would be
acceptable with defined operating protocols. These operating protocols would determine when
the pumping rate for new pump stations should be limited or "shut-off" depending on the DPR
water level elevation recorded at the nearby downstream USGS gage. The existing pumps would
remain on and continue pumping a lesser flow from the study area to the DPR. We recommend
that pump station operational protocol be developed when the Village selects and pursues an
improvement alternative.
After analyzing all the improvement alternatives, CBBEL recommends the Village pursue
Alternatives 3 and 6. The recommended improvements, Alternatives 3 and 6, opinion of probable
cost are $3.6 million and $2.1 million, respectively based on a 2015 cost estimate.
As previously described in Sections 3.3 and 3.6, these alternatives include providing storage at
upstream open space properties to provide a 10 -year level of protection. At this point of the
study, CBBEL believes that Alternatives 3 and 6 should be recommended because:
• They provide the best flood reduction benefit of all the alternatives identified in this
study, removing all twenty-three (23) at -risk homes from the 10 -year inundation area.
• They involve adding flood storage on school and/or park district property. Village staff
previously indicated that both the school district and park district may not be receptive
to the idea repurposing their open space for flood storage. Therefore, this design is
preliminary and flexible and can be adjusted to best meet the needs of both the Village,
school district, and park district. Potential options include re -locating the storage area on
the property or providing the storage in underground vaults at an increased cost.
• If Alternatives 3 and 6 and not feasible from the Village's standpoint, we would then
recommend Alternatives 1 and 5 which are Levee 37 Pump Stations #1 and #2 capacity
upgrades.
• These alternatives increase the cumulative pumping capacity to the DPR by 145 cfs. The
study found the allowable flowrate increase to the DPR to be 180 cfs.
• Based on the initial findings of the downstream impacts analysis, CBBEL believes
increasing the cumulative pump capacity to the DPR by a maximum of 180 cfs would be
acceptable with an operating protocol in place. If the project goes forward, conversations
with the CUPID, MWRDGC and IDNR-OWR should occur.
96 102
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N:\MOUNTPROSPECT\150225\Water\Docs\R.Levee 37 Drainage Study 092215 Village
97 103
CHRISTOPHER B. BURKE ENGINEERING LTD.
9575 West Higgins Road, Suite 600
Rosemont, Illinois 60018
CLIENT:
VILLAGE OF
MOUNT PROSPECT
DSN. MJB
TI TL E:
STUDY AREA SUBBASIN &
STORM SEWER MAP
PROJ. NO. 15-0225
CHKD. ELG
SHEET 1 OF 1
GIS USER
No. DATE NATURE OF REVISION MODEL ArcGIS 9.2
98
(847) 823-0500
FILE NAME
DRAWING NO.
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DATE:
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I—YEAR 634.69 0.00
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5—YEAR 636.52 1.74
I —YEAR
0 636.63 1.85
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UMP #1 PARK DRIVE LOW CB (RIM EL. 635.67)
LEGEND RM EVENT FLOOD WSEL FLOOD DEPTH
1—YEAR 636.34 0.67
Pump Station 2—YEAR 636.77 1.10
5—YEAR 637.44 1.77
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Levee 37 10—YEAR 637.65 1.9
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CLIENT PROJECT No.
CHRISTOPHER B. BURKE ENGWEERM, LT -D VILLAGE OF MOUNT PROSPECT 15-0225
3 9675 Wasl Rwid, Suite 600 TITLE DATE
Roiemont, Ilkm�s 60018, 10 -YR 2 -HR STORM INUNDATION MAP 8/11/15
(847' If6d 500 1 WITH 10 -YEAR FIS TAILWATER & PUMPS EX6 log
0 150 300 600 511,
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Max Pumping Existing Start Proposed Start
Pump ID
Rate (cfs) Elevation (ft) Elevation (ft)
#2 SWP-1 8.5 631.25 629
P#2 SWP-2 8.S 632.2S 630
co P#2 SWP-3 8.5 633.25 631
1W,
Prop 1 110 629
Prop 2 110 630
Prop 3 110 631
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PROPOSED STORM SEWER ON PARKDRIVE
till
REPLACES EXISTING STORM SEWER
(PUMP #2) S PARK DRIVE LOW C. B. li(Ail fre,
RIM EL. = 634.78
EX FLOOD WSEL = 636.82 2"
PR FLOOD WSEL = 635.66
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SEWER OUTLET TO THE DPR
POSED STORM SEWER PROVID
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— LEVEE 37
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STORM MANHOLE
STORM SEWER
25YR 21HR STORM Al
FLOOD DEPTH (FT) OPOSED 42" STORM SEWER PROVI
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CLIENT PROJECT No.
CHRISTOPHER B. BURKE ENGWEERM, LT -D VILLAGE OF MOUNT PROSPECT 15-0225
3 9675 Wesi Rloadl, Suite 600 TITLE DATE
Roilemont, flknloiiis 60018, ALTERNATIVE 8 - 25 -YEAR STORM SEWER IMPROVEMENT 9/16/15
(847' y4w 500 1 WITH 10 -YEAR FIS TAILWATER & UPGRADED PUMP STATIONS EX13
INSTALL 6 -INCH RESTRICTOR TO ALLOW
LOW FLOWS TO BYPASS AND HIGH FLOWS TO 0 150 300 600
DRAIN INTO PROPOSED STORAGE AREA I I I I I I I I I
Feet
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ROBERT FROST ELEMENTARY
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RIM EL. = 635.67
EX FLOOD WSEL 637-95
PR FLOOD WSEL 636.78
ITIONAL SEWER REQUI
TO REDUCE FLOODING STALL 12" RESTRICTOR ON EXISTING
STORM SEWER TO REDUCE FLOWS
TO PUMP STATION #1
Aw
ORAGE AREAAND THEN DRAIN
LLOWING THE STORM EVENT
. . . . . . . . . .
12" C
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Pump Station #1 /j�/, !'go
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2""
ROPOSED STORAGE AT Max Pumping Existing Start Proposed Start
Pump ID
l.DIAN GROVE ELEMENTARY Rate (cf s) Elevation (ft) Elevation (ft)
NWL = 630.5 P#2 SWP-1 8.5 631.75 630
1/vi
HWL = 638.2
P#2 SWP-2 8.5 634 631
VOLUME 12.0 AC -FT -2 7""
Prop 1 30 630
A f I I . I �� " 11
Prop 2 30 631
11 MIX
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CLIENT PROJECT No.
CHRISTOPHER B. BURKE ENGWEERM, LT -D VILLAGE OF MOUNT PROSPECT 15-0225
3 9675 Wasi Rloadi� Suite 600 TITLE DATE 9/16/15
Rosemont, IlknicAs 60018, ALTERNATIVE 9 - 25 -YEAR STORM SEWER AND FLOOD STORAGE
(847jfj3f 500 IMPROVEMENT WITH 10 -YEAR FIS TAILWATER & UPGRADED PUMP STATIONS EX 14
1 1 117
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Christopher B. Burke Engineering, Ltd.
9575 West Higgins Road, Suite 600
Rosemont, IL 60018
MOUNT PROSPECT
(CBBEL PROJECT NO. 150225)
ENGINEER'S OPINION OF PROBABLE COST
DATE: September 15, 2015
LAST REVISED:
ITEM #
ITEM
UNIT
UNIT COST
QUANTITY
TOTAL COST
20100110
TREE REMOVAL (6 TO 15 UNITS DIAMETER)
UNIT
$
50.00
100
$ 5,000.00
20101200
TREE ROOT PRUNING
EACH
$
250.00
20
$ 5,000.00
20800150
TRENCH BACKFILL
CY
$
40.00
7000
$ 280,000.00
21101615
TOPSOIL FURNISH AND PLACE, 4"
SY
$
5.00
1300
$ 6,500.00
25000110
SEEDING
ACRE
$
10,000.00
0.27
$ 2,700.00
25100630
EROSION CONTROL BLANKET
SY
$
5.00
1300
$ 6,500.00
42300200
PORTLAND CEMENT CONCRETE DRIVEWAY PAVEMENT, 6 INCH
SQ YD
$
80.00
200
$ 16,000.00
42400200
PORTLAND CEMENT CONCRETE SIDEWALK 5 INCH
SQ FT
$
7.00
1000
$ 7,000.00
44000200
DRIVEWAY PAVEMENT REMOVAL
SQ YD
$
15.00
400
$ 6,000.00
44000500
COMBINATION CURB AND GUTTER REMOVAL
FOOT
$
15.00
1520
$ 22,800.00
44000600
SIDEWALK REMOVAL
SQ FT
$
2.00
1000
$ 2,000.00
44201747
CLASS D PATCHES, TYPE IV, 8 INCH
SQ YD
$
80.00
5100
$ 408,000.00
50100300
REMOVAL OF EXISTING STRUCTURES NO. 1 BOX CULVERT INTO JUNCTION
EACH
$
4,000.00
1
$ 4,000.00
50100400
REMOVAL OF EXISTING STRUCTURES NO. 2 BOX CULVERT INTO JUNCTION
EACH
$
4,000.00
1
$ 4,000.00
54010505
PRECAST CONCRETE BOX CULVERTS 5'X 5'
FOOT
$
500.00
85
$ 42,500.00
54010606
PRECAST CONCRETE BOX CULVERTS 6'X 5.5'
FOOT
$
600.00
100
$ 60,000.00
550A0050 STORM SEWERS, CLASS A, TYPE 1 12"
FOOT
$
75.00
100
$ 7,500.00
550A0120 STORM SEWERS, CLASS A, TYPE 1 24"
FOOT
$
100.00
605
$ 60,500.00
550A0140 STORM SEWERS, CLASS A, TYPE 1 30"
FOOT
$
130.00
800
$ 104,000.00
550A0160 STORM SEWERS, CLASS A, TYPE 1 36"
FOOT
$
140.00
4186
$ 586,040.00
550A0180 STORM SEWERS, CLASS A, TYPE 1 42"
FOOT
$
160.00
2120
$ 339,200.00
55100500
STORM SEWER REMOVAL 12"
FOOT
$
15.00
690
$ 10,350.00
55100700
STORM SEWER REMOVAL 15"
FOOT
$
15.00
240
$ 3,600.00
55100900
STORM SEWER REMOVAL 18"
FOOT
$
15.00
330
$ 4,950.00
55101200
STORM SEWER REMOVAL 24"
FOOT
$
20.00
150
$ 3,000.00
55101400
STORM SEWER REMOVAL 30"
FOOT
$
40.00
185
$ 7,400.00
60203805
CATCH BASINS, TYPE A, 5 -DIAMETER, TYPE 1 FRAME, OPEN LID
EACH
$
5,000.00
5
$ 25,000.00
60221100
MANHOLES, TYPE A, 5 -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$
4,500.00
8
$ 36,000.00
60223800
MANHOLES, TYPE A, 6' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$
6,500.00
6
$ 39,000.00
60224446
MANHOLES, TYPE A, 7' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$
9,000.00
15
$ 135,000.00
60224459
MANHOLES, TYPE A, 8' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$
10,000.00
1
$ 10,000.00
60224469
MANHOLES, TYPE A, 9' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$
12,000.00
1
$ 12,000.00
60234200
INLETS, TYPE A, TYPE 1 FRAME, OPEN LID
EACH
$
2,000.00
6
$ 12,000.00
60500040
REMOVING MANHOLES
EACH
$
800.00
6
$ 4,800.00
60500050
REMOVING CATCH BASINS
EACH
$
800.00
5
$ 4,000.00
60500060
REMOVING INLETS
EACH
$
500.00
6
$ 3,000.00
60603800
COMBINATION CONCRETE CURB AND GUTTER, TYPE B-6.12
FOOT
$
30.00
300
$ 9,000.00
60605100
COMBINATION CONCRETE CURB AND GUTTER, TYPE B-6.24 ABUTTING EXISTING PAVEMENT
FOOT
$
35.00
1220
$ 42,700.00
63301215
REMOVE AND REERECT STEEL PLATE BEAM GUARDRAIL, TYPE B
FOOT
$
25.00
200
$ 5,000.00
70101700
TRAFFIC CONTROL AND PROTECTION
L. SUM
$
50,000.00
1
$ 50,000.00
Z0004522
HOT -MIX ASPHALT DRIVEWAY PAVEMENT, 6"
SQ YD
$
70.00
200
$ 14,000.00
Z0013798
CONSTRUCTION LAYOUT
L. SUM
$
20,000.00
1
$ 20,000.00
NA
STORM JUNCTION CHAMBER
EACH
$
20,000.00
5
$ 100,000.00
NA
REMOVE EXISTING JUCTION CHAMBER
EACH
$
5,000.00
5
$ 25,000.00
NA
BOX CULVERT CONNECTION TO EXISTING BACKFLOW STRUCTURE
EACH
$
10,000.00
2
$ 20,000.00
NA
UTILITY RELOCATION
L. SUM
$1,000,000.00
1
$ 1,000,000.00
SUB -TOTAL $ 3,571,040.00
20% CONTINGENCY $ 714,208.00
CONSTRUCTION TOTAL $ 4,285,248.00
'Does not include pump station cost
zBased on 2015 dollar estimates
3An allowance has been included for utility relocations, but the amount is not an upper limit
THIS ESTIMATE DOES NOT INCLUDE THE FOLLOWING ITEMS:
A. LAND ACQUISITION
B. ACQUISITION OF EASEMENTS OR RIGHT-OF-WAY
C. ACQUISITION OF IDOT PERMITS OR COUNTY PERMITS
D. FENCE REMOVAL AND REPLACEMENT
E. IMPACT TO THE EXISTING FLOODWALL
N:\MOUNTPROSPECT\150225\Civil\Spreadsheets\EOPC 150225 25YEARIMPROVEMENT
119 125
Christopher B. Burke Engineering, Ltd.
9575 West Higgins Road, Suite 600
Rosemont, IL 60018
MOUNT PROSPECT
(CBBEL PROJECT NO. 150225)
ENGINEER'S OPINION OF PROBABLE COST
DATE: September 18, 2015
LAST REVISED:
ITEM #
ITEM
UNIT
UNIT COST
QUANTITY
TOTAL COST
20100110
TREE REMOVAL 6 TO 15 UNITS DIAMETER
UNIT
$ 50.00
130
$ 6,500.00
20101200
TREE ROOT PRUNING
EACH
$ 250.00
10
$ 2,500.00
20200100
EARTH EXCAVATION
CU YD
$ 40.00
62500
$ 2,500,000.00
20800150
TRENCH BACKFILL
CY
$ 40.00
1390
$ 55,600.00
21101615
TOPSOIL FURNISH AND PLACE, 4"
SY
$ 5.00
30150
$ 150,750.00
25000110
SEEDING
ACRE
$ 10,000.00
4.2
$ 42,000.00
25100630
EROSION CONTROL BLANKET
SY
$ 5.00
30150
$ 150,750.00
28100109
STONE RIPRAP, CLASS A5
SQ YD
$ 60.00
100
$ 6,000.00
42300200
PORTLAND CEMENT CONCRETE DRIVEWAY PAVEMENT, 6 INCH
SQ YD
$ 80.00
160
$ 12,800.00
42400200
PORTLAND CEMENT CONCRETE SIDEWALK 5 INCH
SQ FT
$ 7.00
1150
$ 8,050.00
44000200
DRIVEWAY PAVEMENT REMOVAL
SQ YD
$ 15.00
160
$ 2,400.00
44000500
COMBINATION CURB AND GUTTER REMOVAL
FOOT
$ 15.00
500
$ 7,500.00
44000600
SIDEWALK REMOVAL
SQ FT
$ 2.00
1150
$ 2,300.00
44201747
CLASS D PATCHES, TYPE IV, 8 INCH
SQ YD
$ 80.00
1215
$ 97,200.00
50100300
REMOVAL OF EXISTING STRUCTURES NO. 1 (BOX CULVERT INTO JUNCTION)
EACH
$ 4,000.00
1
$ 4,000.00
50100400
REMOVAL OF EXISTING STRUCTURES NO. 2 (BOX CULVERT INTO JUNCTION)
EACH
$ 4,000.00
1
$ 4,000.00
54010505
PRECAST CONCRETE BOX CULVERTS 5'X 5'
FOOT
$ 500.00
185
$ 92,500.00
54213693
PRECAST REINFORCED CONCRETE FLARED END SECTIONS 48"
EACH
$ 4,500.00
1
$ 4,500.00
54213705
PRECAST REINFORCED CONCRETE FLARED END SECTIONS 60"
EACH
$ 8,000.00
1
$ 8,000.00
550A0050 STORM SEWERS, CLASS A, TYPE 1 12"
FOOT
$ 80.00
30
$ 2,400.00
550A0120 STORM SEWERS, CLASS A, TYPE 1 24"
FOOT
$ 100.00
520
$ 52,000.00
550A0140 STORM SEWERS, CLASS A, TYPE 1 30"
FOOT
$ 130.00
680
$ 88,400.00
550A0190 STORM SEWERS, CLASS A, TYPE 1 48"
FOOT
$ 150.00
750
$ 112,500.00
550A0210 STORM SEWERS, CLASS A, TYPE 1 60"
FOOT
$ 220.00
215
$ 47,300.00
550A0490 STORM SEWERS, CLASS A, TYPE 2 54"
FOOT
$ 190.00
810
$ 153,900.00
55100500
STORM SEWER REMOVAL 12"
FOOT
$ 15.00
10
$ 150.00
55100700
STORM SEWER REMOVAL 15"
FOOT
$ 15.00
200
$ 3,000.00
55101300
STORM SEWER REMOVAL 27"
FOOT
$ 25.00
135
$ 3,375.00
55101400
STORM SEWER REMOVAL 30"
FOOT
$ 40.00
185
$ 7,400.00
55101500 STORM SEWER REMOVAL 33"
FOOT
$ 45.00
260
$ 11,700.00
55101900 STORM SEWER REMOVAL 48"
FOOT
$ 60.00
130
$ 7,800.00
60221100
MANHOLES, TYPE A, 5' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$ 4,500.00
2
$ 9,000.00
60223800
MANHOLES, TYPE A, 6' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$ 6,500.00
3
$ 19,500.00
60224446
MANHOLES, TYPE A, 7' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$ 8,000.00
7
$ 56,000.00
60224459
MANHOLES, TYPE A, 8' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$ 10,000.00
1
$ 10,000.00
60224469
MANHOLES, TYPE A, 9' -DIAMETER, TYPE 1 FRAME, CLOSED LID
EACH
$ 12,000.00
1
$ 12,000.00
60234200
INLETS, TYPE A, TYPE 1 FRAME, OPEN LID
EACH
$ 2,000.00
2
$ 4,000.00
60500040
REMOVING MANHOLES
EACH
$ 2,000.00
5
$ 10,000.00
60500050
REMOVING CATCH BASINS
EACH
$ 800.00
3
$ 2,400.00
60500060
REMOVING INLETS
EACH
$ 500.00
1
$ 500.00
60603800
COMBINATION CONCRETE CURB AND GUTTER, TYPE B-6.12
FOOT
$ 30.00
300
$ 9,000.00
60605100
COMBINATION CONCRETE CURB AND GUTTER, TYPE B-6.24 ABUTTING EXISTING PAVEMENT
FOOT
$ 35.00
200
$ 7,000.00
63301215
REMOVE AND REERECT STEEL PLATE BEAM GUARDRAIL, TYPE B
FOOT
$ 25.00
200
$ 5,000.00
70101700 TRAFFIC CONTROL AND PROTECTION
L. SUM
$ 22,000.00
1
$ 22,000.00
X6020293 MANHOLES, TYPE A, 8' -DIAMETER, WITH 2 TYPE 1 FRAMES, CLOSED LID, RESTRICTOR PLATE
EACH
$ 15,000.00
1
$ 15,000.00
Z0013798 CONSTRUCTION LAYOUT
L. SUM
$ 12,500.00
1
$ 12,500.00
NA
STORM JUNCTION CHAMBER WITH RESTRICTOR
EACH
$ 20,000.00
1
$ 20,000.00
NA
REMOVE EXISTING RESTRICTOR STRUCTURE
EACH
$ 2,500.00
1
$ 2,500.00
NA
LANDSCAPE RESTORATION (PLAYGROUND AREA)
L. SUM
$ 5,000.00
1
$ 5,000.00
NA
BOX CULVERT CONNECTION TO EXISTING BACKFLOW STRUCTURE
EACH
$ 10,000.00
2
$ 20,000.00
NA
STORM JUNCTION CHAMBER
EACH
$ 12,000.00
1
$ 12,000.00
NA
REMOVE BASEBALL FIELD EQUIPMENT
L. SUM
1 $ 4,000.00 1
1
$ 4,000.00
SUB -TOTAL $ 3,904,675.00
20% CONTINGENCY $ 780,935.00
CONSTRUCTION TOTAL $ 4,685,610.00
'Does not include pump station cost (See Report Table 7)
2Based on 2015 dollar estimates
THIS ESTIMATE DOES NOT INCLUDE THE FOLLOWING ITEMS:
A. LAND ACQUISITION
B. UTILITY RELOCATIONS
C. ACQUISITION OF EASEMENTS OR RIGHT-OF-WAY
D. ACQUISITION OF IDOT PERMITS OR COUNTY PERMITS
E. FENCE REMOVAL AND REPLACEMENT
F. IMPACT TO THE EXISTING FLOODWALL
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120 126
Insert Documentation of Commitmentfrom
Leverage/Match Sources here.
121 127
Insert copies of Construction Permits here.
122 128
Insert Proof ofLand Ownership here.
(if applicable)
123 129
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ACQUISTION CERTIFICATI
Brei Fahnstroin Executive Director
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PRIVATE PROPERTY EASEMENTS
Total Number of Easements Needed
Total Number of Easements Signed
Percentage of Easements Signed*
Name
Address
Easement
Signed
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123 Main Sheet
X
Insert copy of Water Purchase or Wastewater
Treatment Agreement here.
(if applicable)
126 132
Insert copy of Option to Purchase here.
(if applicable)
127 133
Insert Copy of Fair Housing Resolution here.
128 134
Village of Mount Prospect
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Prepared by the Community Development Department
2012
129 135
ExecutiveSummary.......................................................................................................................................................3
Background................................................................................................................................................................3
Introduction...................................................................................................................................................................1
Purpose......................................................................................................................................................................1
FederalFair Housing Act............................................................................................................................................1
TheFair Housing Act..............................................................................................................................................2
IllinoisDepartment of Human Rights........................................................................................................................5
Fair Housing Enforcement in Mount Prospect..........................................................................................................6
Methodology.............................................................................................................................................................7
PrimarySources.....................................................................................................................................................7
SecondarySources.................................................................................................................................................9
Funding....................................................................................................................................................................10
Socio -Economic Profile................................................................................................................................................10
Background..............................................................................................................................................................10
DemographicProfile................................................................................................................................................11
PopulationCharacteristics...................................................................................................................................11
HousingData.......................................................................................................................................................20
Evaluation of Public and Private Sector Policies..........................................................................................................24
PublicSector............................................................................................................................................................24
PrivateSector..........................................................................................................................................................39
Evaluationof Fair Housing Profile................................................................................................................................40
Overview..................................................................................................................................................................
40
Fair Housing Complaint and Compliance Review
....................................................................................................40
Assessment of Fair Housing Activities.........................................................................................................................43
2000 Analysis of Impediments.................................................................................................................................43
Summaryof Findings...............................................................................................................................................44
Impediments to Fair Housing Choice - 2012........................................................................................................44
Conclusion...................................................................................................................................................................47
Appendix......................................................................................................................................................................48
130 136
BACKGROUND
The Village of Mount Prospect is the lead agency in conducting the Analysis of Impediments to Fair
Housing Choice. Similarly, as an Entitlement Community, the Village of Mount Prospect was the lead
agency in conducting the 2010-2014 Consolidated Plan required by the U.S. Department of Housing and
Urban Development (HUD) for all entitlement communities. The Village must certify that it will
"affirmatively further fair housing" by specifically following the responsibilities listed below:
• Conduct an Analysis of Impediments (AI) to Fair Housing Choice
• Develop actions to overcome the effects of identified impediments to fair housing, and
• Maintain records to support the Village's initiatives to affirmatively further fair housing
HUD has identified an impediment to fair housing to be any actions, omissions, or decisions that restrict,
or have the effect of restricting, the availability of housing choices, based on race, color, religion, sex,
disability, familial status, or national origin. Policies, practices or procedures that appear neutral on
their face but which operate to deny or adversely affect the provision of housing to persons of a
particular race, color, religion, sex, disability, familial status, or national origin may constitute such
impediments. In Illinois, protection under state fair housing law is extended to include discrimination
based on ancestry, age, marital status, military status, sexual orientation, or unfavorable discharge from
military service.
An Al is a review of impediments to fair housing choice in the public and private sector. The sources
used in this study result from information provided by the census data, federal, state, and local housing
complaint data, surveys provided to the public and interviews conducted with various local government,
real estate, financial and housing agencies.
By analyzing these sources of information the Village has determined that factors affecting fair housing
include:
• Lack of Education and Awareness
• Lack of Available Sites for New Housing Developments
• Limited Affordable Housing Locations
To address these findings, a Fair Housing Action Plan was developed with strategies that range from
educating each resident to combining efforts with neighboring municipalities and addressing the
housing issues collaboratively. The Fair Housing Action Plan includes the following goals:
131 137
• Provide and Promote Education and Awareness
• Support Affordable Housing and Housing Developments throughout the Village
• Continue the Village's Crime Free Housing Program
• Provide Translated Fair Housing Documents in More Languages
• Continue to Support the Community Relations Commission
• Initiate Regional Housing Efforts
These goals will be implemented and monitored in order to promote fair housing choices within our
community.
132 138
PURPOSE
The practice of Fair Housing Planning is implemented in communities to eliminate discriminatory
practices in housing. The Village of Mount Prospect is committed to affirmatively further fair housing
through fair housing provisions, Village fair housing ordinances and housing and community
development programs. The Village has prepared an Al to Fair Housing Choice in response to the efforts
needed to determine impediments facing the Village and develop an action plan to combat these
impediments.
The Al is a requirement for all entitlement communities that receive Community Development Block
Grant (CDBG) funds from HUD. The Village is required to:
• Examine and attempt to alleviate housing discrimination within their jurisdiction
• Promote fair housing choice for all persons
• Provide opportunities for all persons to reside in any given housing development, regardless of
race, color, religion, sex, disability, familial status, or national origin
• Promote housing that is accessible to and usable by persons with disabilities; and
• Comply with the non-discrimination requirements of the Fair Housing Act
Through this analysis, the Village will:
• Examine all census data concerning population, housing, household and income characteristics
by protected classes
• Examine all policies listed in the public and private sectors and their impacts on fair housing
• Determine impediments to fair housing in the Village; and,
• Create an action plan for the listed impediments
FEDERAL FAIR HOUSING ACT
The following information was taken from HUD's "Fair Housing - Equal Opportunity for All" guide.
133 139
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
THE FAIR HOUSING ACT
The Al is protected by the Federal Fair Housing Act and serves as a basis for fair housing planning and
provides essential information to policy makers, administrative staff, housing providers, lenders, and fair
housing advocates. The Fair Housing Act (as stated by HUD) prohibits discrimination in housing because
of:
• Race or color
• National origin
• Religion
• Gender
• Familial status (including children under 18 living with parents or legal custodians; pregnant
women and people securing custody of children under 18)
• Disability
What housing is covered?
The Fair Housing Act covers most housing. In some circumstances, the Act exempts owner -occupied
buildings with no more than four units, single-family housing sold or rented without the use of a broker
and housing operated by organizations and private clubs that limit occupancy to members. The Fair
Housing Act also prohibits certain actions in regards to the sale or rental of a property and mortgage
lending.
What does the Fair Housing Act prohibit?
In the sale and rental of housing, no person(s) may take any of the following actions based on race,
color, national origin, religion, gender, familial status, or handicap (disability):
• Refuse to rent or sell housing
• Refuse to negotiate for housing
• Make housing unavailable
• Deny a dwelling
• Set different terms, conditions or privileges for sale or rental of a dwelling
• Provide different housing services or facilities
• Falsely deny that housing is available for inspection, sale or rental
• For profit, persuade owners to sell or rent (blockbusting) or
• Deny anyone access to or membership in a facility or service (such as a multiple listing service)
related to the sale or rental of housing
134 140
In Mortgage Lending
In mortgage lending, no person(s) may take any of the following actions based on race, color, national
origin, religion, gender, familial status or handicap (disability):
• Refuse to make a mortgage loan
• Refuse to provide information regarding loans
• Impose different terms or conditions on a loan, such as different interest rates, points, or fees
• Discriminate in appraising property
• Refuse to purchase a loan; or,
• Set different terms or conditions for purchasing a loan
Other Prohibitions
In addition, it is illegal for any person(s) to:
• Threaten, coerce, intimidate or interfere with anyone exercising a fair housing right or assisting
others who exercise that right
• Advertise or make any statement that indicates a limitation or preference based on race, color,
national origin, religion, gender, familial status or handicap (disability). This prohibition against
discriminatory advertising applies to single-family and owner -occupied housing that is otherwise
exempt from the Fair Housing Act.
Additional Protections for Persons with Disabilities
The act also offers additional protection for persons with disabilities. The following protects persons
with: (1) a physical or mental disability (including hearing, mobility and visual impairments, cancer,
chronic mental illness, AIDS, AIDS Related Complex and mental retardation) that substantially limits one
or more major life activities; (2) have a record of such disability; (3) or are regarded as having such a
disability that the persons' landlord may not:
• Refuse to allow reasonable modifications to dwelling or common use areas, at one's own
expense, if necessary for the disabled person to use the housing. (Where reasonable, the
landlord may permit changes only if the person agrees to restore the property to its original
condition prior to moving out.)
• Refuse to make reasonable accommodations in rules, policies, practices or services if necessary
for the disabled person to use housing .
For instance, an impaired person has the right to own a guide dog in all buildings and a landlord
may not deny a person based on that factor. Guide dogs, when needed for impaired persons,
are allowed. Additionally, a person has the right to request a reserved space near the
apartment building when necessary to assure access into the building.
Requirements for New Buildings
For all new buildings that are ready for occupancy after March 13, 1991 and have an elevator or four or
more units:
• Public and common areas must be accessible to persons with disabilities
• Doors and hallways must be wide enough for wheelchairs
• All units must have:
■ An accessible route into and through the unit
■ Accessible light switches, electrical outlets, thermostats and other environmental controls
■ Reinforced bathroom walls to allow later installation of grab bars; and,
■ Kitchen and bathrooms that can be used by people in wheelchairs
If a building with four or more units has no elevator and will be ready for first occupancy after March 13,
1991, the standards apply to ground floor units. The above referenced requirements for new buildings
do not replace any more stringent standards in State or local law.
Housing Opportunities for Families
Unless a building or community qualifies as housing for older persons, it may not discriminate based on
familial status. That is, it may not discriminate against families in which one or more children under 18
live with:
• A parent
• A person who has legal custody of the child or children or
• The designee of the parent or legal custodian, with the parent or custodian's written permission
Familiar status protection also applies to pregnant women and anyone securing legal custody of a child
under 18.
However, there is an exemption regarding housing for older persons that is exempt from the prohibition
against familial status discrimination if:
• The HUD Secretary has determined that it is specifically designed for and occupied by elderly
persons under a Federal, State or local government program or
• It is occupied solely by persons who are 62 or older or
• It houses at least one person who is 55 or older in at least 80 percent of the occupied units, and
adheres to a policy that demonstrates an intent to house persons who are 55 or older
136 142
A transition period permits residents on or before September 13, 1988 to continue living in the housing,
regardless of their age, without interfering with the exemption.
If Fair Housing Rights Have Been Violated
If any person is subject to a violation of their fair housing rights, HUD can be contacted to assess the
complaint. HUD offers all persons an opportunity to write a letter or telephone in the case that
discrimination has occurred. While all complaints should be filed as soon as possible, HUD will accept
complaints for up to one year after the incident occurred.
HUD requests the following when writing a letter of complaint:
• Name and address
• The name and address of the person your complaint is against (the respondent)
• The address or other identification of the housing involved
• A short description of the alleged violation (the event that caused you to believe your rights
were violated)
• The dates) of the alleged violation
Complaints should be filed with the nearest fair housing office, or by calling the fair housing office
directly.
Chicago Regional Office
U.S. Department of Housing and Urban Development Midwest Office
Ralph H. Metcalfe Federal Building
77 West Jackson Boulevard, Room 2101
Chicago, Illinois 60604-3507
Telephone: (312) 353-7776
Fax: (312) 886-2837
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
The Illinois Department of Human Rights (IDHR) promotes Equal Housing Opportunities in accordance
with the Illinois Human Rights Act. Under the Illinois Human Rights Act, "...it prohibits discrimination
with respect to employment, financial credit, public accommodations and real estate transactions on
the bases of race, color, religion, sex (including sexual harassment), national origin, ancestry, military
status, age (40 and over), order of protection status, marital status, sexual orientation (including gender -
related identify), unfavorable military discharge and physical and mental disability." With further
regards to Fair Housing and real estate transactions, "it is unlawful to discriminate in the sale or rental of
137 143
residential or commercial property. The following are a list of examples of prohibited activity provided
by under the Illinois Human Rights Act by the IDHR:
• Refusing to engage in a real estate transaction (including sale or rental)
• Altering the terms, conditions or privileges of a real estate transaction
• Discriminating in the furnishing of facilities or connected services
• Refusing to receive or transmit a bona fide offer to engage in a transaction
• Refusing to negotiate, misrepresenting that a property is not available, or failing to disclose property
listings
• Refusing to permit disabled persons to reasonably modify existing premises
• Refusing to rent to, or sell to or alter the terms, conditions or privileges for blind, hearing impaired,
or disabled persons who use guide, hearing or support dogs or requiring an extra charge for persons
who keep or use guide dogs other than for actual damage done to the premises by such animals
• Requiring that prospective tenant not have children under the age of 18 or limiting the number of
children
• Altering mortgage or lending practices for financial institutions
Authorized by the Illinois Human Rights Act, the Illinois Human Rights Commission, consisting of
mediators and conciliators, takes a neutral stance when determining whether or not a discriminatory act
has taken place. The goal of the commission is to address and assist in resolving any potential acts of
discrimination that may or has already occurred. If any person feels that their rights have been violated
or need further information regarding fair housing, the IDHR can be reached at (312) 814-6227 or (800)
662-3942. Any persons may also access their website at
FAIR HOUSING ENFORCEMENT IN MOUNT PROSPECT
The Village of Mount Prospect has collaborated with federal, state, and local agencies to manage fair
housing discrimination complaints. The federal, state, and local agencies have been able to assess the
complaint, provide advice for their next steps of action, and determine if an act of discrimination has
occurred. Mount Prospect's local commission, the Community Relations Commission, receives,
investigates and hears complaints of unlawful real estate practices according to Chapter 23, Article XII
(Fair Housing) of the Village Code. Please see Appendix A (or Village Code 5.708 - available through the
Village's website www.mountprospect.org) for complete filing procedure through the Community
Relations Commission.
138 144
METHODOLOGY
The methodology used in compiling the Al consisted of extensive review of primary and secondary
sources. The primary sources included: detailed surveys offered to all residents through the Village's
website, interviews with local government personnel, financial institutions and housing agencies. The
secondary sources included: a review of HUD's Fair Housing Planning Guide, research of the Village's Fair
Housing Planning practice, the Village's 2010-2014 Consolidated Plan, United States Census Bureau data,
data collected from outside institutions/organizations, and other documents and studies.
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
PRIMARY SOURCES
Community Survey
On Wednesday, July 20, 2011, the Village of Mount Prospect published a Fair Housing Survey (See
Appendix: A.1.) on the Village's website. A notification and link to the village's website section regarding
fair housing was also sent out via email to those who receive electronic updates from the Village. The
survey asked residents questions regarding their experience and knowledge of fair housing choice and
fair housing rights. The goals of the survey included:
• Collect data to maintain records for fair housing concerns/issues
• Gather important data for analysis and completion of Al
• Provide an anonymous complaint source for residents
• Gather feedback from residents
The Village received a total of 41 responses and the following is a summary of the responses:
• The majority of those who participated in the survey did not have a solid understanding of fair
housing; many answered "Somewhat knowledgeable" or "Not knowledgeable" in regards to
what they knew about fair housing
• Respondents only knew someone who experienced housing discrimination, never experienced it
personally
• Most acts of housing discrimination occurred through real estate professionals
• Most acts of housing discrimination involved "Individual housing units for sale"
• A majority of the acts of housing discrimination were based on the person's race
• Insufficient income was the most common answer in regards to what people saw as current
impediments to fair housing choice
• Most respondents did not feel as if their housing choices were geographically limited to certain
areas
139 145
• However, many respondents felt that certain geographic areas or neighborhoods were more
desirable than others
• Overall, respondents felt that Mount Prospect offered an adequate supply of affordable housing
to all residents (including persons with disabilities, senior citizens, and persons with children)
• Respondents are most likely to contact the Village Hall offices, local housing organization, or an
elected municipal representative concerning acts of housing discrimination
• A majority of the respondents are unaware/unfamiliar with the fair housing and housing
counseling referrals available through the Village
• A majority of the respondents have not seen or heard any information regarding fair housing
programs, laws, or enforcement
• Respondents feel the most effective way to inform residents about their fair housing rights is to
provide information on the Village website as well as producing fair housing
literature/information at the Village Hall and the Mount Prospect Public Library
• See attached survey results in the Appendix
Interviews
Beginning Thursday, June 23, 2011, a series of interviews were conducted with local governmental staff
and housing, real estate and financial institutions to gather information regarding fair housing in Mount
Prospect. HUD, the federal agency in charge of assessing the Al. encourages communities to build
relationships among the separate local groups. The Village also feels it is important to obtain input and
information based on residents' knowledge and understanding of the topic.
The interviews asked a series of questions to fully assess topics that not only included fair housing
knowledge, but the housing market in Mount Prospect and individual concerns or suggestions regarding
fair housing and the community. Emphasis was placed on the interviewees' experiences with fair
housing, knowledge and suggestions for actions to be taken through the Village to better educate the
community.
A summary of the interviews in regards to fair housing laws found:
• Interviewees were "Knowledgeable" or "Very knowledgeable" about Fair Housing Laws
• Residents have a basic knowledge of fair housing, but lack an understanding of specific
protected classes and rights
• The Village could expand its role in educational programs/seminars to provide residents with a
better understanding of their rights
A summary of the interviews in regards to Mount Prospect's housing market found:
• Mount Prospect offers more affordable housing opportunities than surrounding communities
• Perception of affordable housing is limited to certain geographical areas
• The diversity is fairly consistent (geographically) throughout Mount Prospect
140 146
A summary of the interviews in regards to acts of discrimination in Mount Prospect found:
• Mount Prospect is a tolerant and diverse community
• No formal complaints have been filed with or against any interviewee
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
SECONDARY SOURCES
HUD's Fair Housing Planning Guide
The purpose of the Fair Housing Planning Guide is to offer State and Entitlement jurisdictions the
guidance needed to comply with the required Consolidated Plan's certification standards. As stated in
the Guide, it provides State and Entitlement jurisdictions with:
• Suggested sources of relevant demographic information data
• Suggested sources of authoritative studies of housing discrimination, lending, and other fair
housing issues
• Methods for obtaining diverse citizen participation in the development, implementation, and
evaluation of fair housing
• A suggested outline, methodology, and format for a plan to evaluate fair housing
• Specific questions geared to focusing the Al to relevant issues/concerns
• Potential sources of assistance for developing the Al and sample remedies, corrective actions,
and solutions
• Examples of measurable results
• Examples of actions taken by State and Entitlement jurisdictions that affirmatively further fair
housing
• Suggestions for complying with fair housing requirements for person with disabilities
HUD is committed to affirmatively furthering fair housing and it is their responsibility and desire to
provide State and Entitlement jurisdictions with the necessary provisions needed to do so as well. In the
Fair Housing Review Criteria developed in 1988, HUD assumes that if State and Entitlement jurisdictions
have successfully completed an Analysis of Impediments and addressed found impediments with an
action plan, that jurisdictions had completed what was needed to affirmatively further fair housing.
Other Secondary Sources
The following sources were also used in conjunction with those previously stated:
• Village of Mount Prospect's 2000 Analysis of Impediments
• Village of Mount Prospect's 2010-2014 Consolidated Plan
• Village of Mount Prospect's 2007 Comprehensive Plan
• Village of Mount Prospect's Municipal Code
141 147
• Village of Mount Prospect's 2010 Consolidated Annual Performance and Evaluation Reports
(CAPER)
• Village of Mount Prospect's 2009 Public Transportation Study
• Regional Transit Asset Management System (RTAMS) — 2006
FUNDING
The Village of Mount Prospect's Community Development Department staff was responsible for the
preparation of the Analysis of Impediments to Fair Housing Choice.
BACKGROUND
Since being incorporated in 1917, the Village of Mount Prospect has developed a diverse population of
approximately 54,000 residents. While the Village of Mount Prospect is a northwest suburb of Chicago,
it maintains a small town charm. Known as a place where "Friendliness is a Way of Life," Mount
Prospect takes pride in being named "The Best Place to Raise Your Kids" in 2008 by Businessweek.com
and named one of the "Top 100 Places to Live" in 2009 by Money Magazine.
Throughout its history, Mount Prospect has consistently sought a good balance between residential
neighborhoods, business centers (Kensington Business Park) and commercial areas — including the newly
developed Randhurst Village Shopping Center. Mount Prospect is home to a myriad of businesses
ranging from Fortune 500 companies to family-owned establishments. Mount Prospect has created a
vibrant community with a strong base of both retail and professional businesses. Kensington Business
Center attracts numerous high profile corporations and has earned its distinction as a premiere business
and industrial center.
With a prime location only 24 miles northwest of downtown Chicago and six miles northwest of O'Hare
International Airport, Mount Prospect offers residents excellent access to air, rail, bus and road
transportation. The commuter rail station, where nearly 1,590 Mount Prospect area residents commute
each morning and evening, is a well-known focal point (Regional Transit Asset Management System —
RTAMS 2006 data). In addition, Mount Prospect's downtown is a pleasant and bustling area that has
experienced significant private and public investment over the past several years. The transformation of
Mount Prospect's downtown has allowed it to complete its vision of a mixed-use environment by
142 148
offering residents a variety of townhomes and condominiums as well as convenience retail stores that
are interspersed with banks, government services, restaurants, and other service establishments.
The wide range of well-maintained housing has been reflected in strong property values throughout the
Village. Mount Prospect is a well-designed community which has been developed through insightful and
prudent planning. Mount Prospect has been able to retain its charm while maintaining its quality of life
and financially sound economic base. In 2003 the Village was named by Money Magazine as having one
of the top ten fastest appreciating property values in the Chicago area. While this trend has ceased and
property values have decreased over the last five years (31%) due to the recession, this decrease is
below the Chicago regional experience for similarly priced homes (35%) (Source: Chicago Metropolitan
Agency for Planning - 2012)
Today, Mount Prospect can proudly claim itself to be a strong community with award-winning schools,
churches, local commerce, shopping and business centers, several park districts, a library, and highly
rated fire and police departments.
DEMOGRAPHIC PROFILE
An Analysis of Impediments (AI) is often misinterpreted and understood as an analysis based on a
person's income. However, fair housing planning is used to address actions that restrict housing choices
based on race, color, religion, sex, national origin, familial status, and/or disability that are otherwise
known as the protected classes. The analysis disregards fair housing issues based on a person's income.
In circumstances where the protected classes tend to have lower incomes, the fair housing issue is
regarded to as affordable housing. Affordable housing is defined as housing costs that do not exceed 30
percent of a family household income. Therefore, the demographic profile has produced results based
on the affordable housing concept and not a person's income. For more information, please refer to the
Village's 2010-2014 Consolidated Plan, which has a complete market study and housing demand
analysis.
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
POPULATION CHARACTERISTICS
The following demographic analysis of the Village of Mount Prospect concentrates on the magnitude
and composition of the population and changes that have occurred over the past 50 years. The
information presented comes from the United States Bureau of Census 1990, 2000 and 2010 censuses.
Figure A.1 displays the overall population change in Mount Prospect since 1970. The current population
of Mount Prospect has decreased by approximately 3.73 percent from its population in 2000 of 56,265
persons to its current population of 54,167 persons.
143 149
*Source: U.S. Census Bureau, Census 1990 (STF-1), Census 2000 (SF -1) and Census 2010 (SF: DP1); Village of Mount Prospect 2000
Analysis of Impediments
Race and Ethnic Characteristics
The Village experienced increases in population through 2000; however, there was a decrease in overall
population by 2010. Diversity in Mount Prospect has been on the rise with an increase in Asian and
Hispanic persons moving into the Village while the overall White population has steadily decreased since
1990.
Currently, Mount Prospect is approximately 77 percent white, 15.5 percent Hispanic, 11.7 percent Asian,
and all other races (Black, American Indian/Alaska Native, Native Hawaiian and Other Pacific Islander,
and some other race) have below 10 percentage of the total population.
144 150
Asian ; 31408 6.4
; 61292
11.2
; 61339 i
11.7
Native Hawaiian and
Other Pacific Islander 9 0.0
! 28
0
X
! 16 "
0.0
Some Other Race ; 11121 ; 2.1
; 21332
; 4.1
; 31533 ;
6.5
Ethnicity
Hispanic/Latino -
-
61620
m 11.8
81408
15.5
Not Hispanic/Latino -
-
49,645
88.2
45,759 1
84.5
*Source: U.S. Census Bureau, 1990 Census, 2000 Census, 2010 Census
*Source: U.S. Census Bureau, Census 1990 (STF-1), Census 2000 (SF -1) and Census 2010 (SF: DP1)
50,000
401000
30,000
20,000
10,000
X
FIGURE A.3:
Population Change by Race 1990-2010
1990
.`oma ��J� .`�� •�c,•'
`ate, �� a P�, aG �a IIIIIIIIIIIIIIIIIIIIIII 2000
� o `,�� Oar O� IIIIIIIIIIIIIIL 201010
*Source: U.S. Census Bureau, Census 1990 (STF-1), Census 2000 (SF -1) and Census 2010 (SF: DP1)
In order to determine areas that have racial or ethnic minority concentration, HUD defines these
geographical areas as places where a specific ethnic group is 10 or more percentage points higher than
the overall Village percentage. For example, in Mount Prospect the Hispanic population accounted for
15.5 percent; therefore, a geographical area of minority or racial concentration would be any census
tract that contains 25.5 percent or more Hispanic residents.
According to the 2000 census tracts, four census tracts met the criteria for low and moderate income.
These 2000 census tracts included: 8051.07, 8051.08, 8051.11 and 8027.01. Based on the 2010 census,
in census tract 8051.07, there was a Hispanic population consisting of almost 34 percent; and, in census
tract 8051.08, Hispanic residents accounted for almost 32 percent of the tract's total population. While
the map below does not show individual census tract data, it highlights areas of racial or ethnic minority.
From 2000 to 2009, Median Household Incomes have seen, for the most part, an increase in value
among White, Black, and Asian persons. However, the increase in values has also led to a larger gap in
the median family incomes between racial/ethnic minorities (such as "Some other race," "Two or more
146 152
a
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I
I
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Map, created by
Con-iniunity Development Department
From 2000 to 2009, Median Household Incomes have seen, for the most part, an increase in value
among White, Black, and Asian persons. However, the increase in values has also led to a larger gap in
the median family incomes between racial/ethnic minorities (such as "Some other race," "Two or more
146 152
race," and "Hispanic/Latino") and the previously listed persons. The analysis of a person's household
income is an important factor in the determination of person's eligibility for a home mortgage loan.
The following charts (Chart A.4 and A.5) exhibit the similarities between the lag in earnings by race and
the population below the poverty level by race. As shown, Blacks followed closely behind Whites with a
median household income of $62,569 (in 2009) and a low percentage of persons below the poverty level
with less than 1 percent. However, Hispanics and Latinos had a significantly lower median household
income than Whites with $49,016 and the second highest population below the poverty level at 27.21
percent. Other correlations include other races with the second -lowest median household income at
$42,267 and a large population below the poverty level at 15.48 percent.
Since 2000, many of the racial and ethnic minorities that experienced lower median household incomes
and higher populations below the poverty level also experienced a decrease in their median household
income. With the second largest number of people below the poverty level, Hispanics and Latinos
decreased from a median household income in 2000 of $51,699 to a median household income in 2009
of $49,016. Other races and races of two or more also saw significant changes in income levels from
2000 to 2009.
147 153
Mn
Age and Gender Characteristics
Age, a protected class by the Illinois Human Rights Act, and gender a protected class by both the Federal
Fair Housing Act and the Illinois Human Rights Act, are important factors in determining the dynamics of
the Village's demographics. The change in the median age of Mount Prospect reflects the changes in
housing that is needed to accommodate all needs. For example, if Mount Prospect's population is
trending older, then the need for senior housing or assisted -living housing could become an important
factor. In Figure A.6, the peak of the 2000 data occurs to the left or "younger" than the 2010 distribution
line. The largest population categories in the 2000 Census were "35-39 years" and "40 to 44 years." In
2010, the largest categories were "45 to 49 years" and "50 to 54 years."
148 154
11'
One Race
White
1889
31.59%
Black/African American
55
0.92%
American Indian/Alaska
Native
0
0.00%
Asian
259
4.33%
Native Hawaiian and
Other Pacific Islander
0
0.00%
Some other race
926
15.48%
Two or more races
36
0.60%
Hispanic/Latino
1188
19.87%
White alone, not
Hispanic/Latino
1627
27.21%
Total
5980
100%
Source: 2005-2009 American Community Survey 5 -Year Estimates
Age and Gender Characteristics
Age, a protected class by the Illinois Human Rights Act, and gender a protected class by both the Federal
Fair Housing Act and the Illinois Human Rights Act, are important factors in determining the dynamics of
the Village's demographics. The change in the median age of Mount Prospect reflects the changes in
housing that is needed to accommodate all needs. For example, if Mount Prospect's population is
trending older, then the need for senior housing or assisted -living housing could become an important
factor. In Figure A.6, the peak of the 2000 data occurs to the left or "younger" than the 2010 distribution
line. The largest population categories in the 2000 Census were "35-39 years" and "40 to 44 years." In
2010, the largest categories were "45 to 49 years" and "50 to 54 years."
148 154
Figure A.6 Age Distribution Comparison
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Since 2000, the median age of male, female, and combined male and female populations indicates an
aging population. The male population has increased from a median age of 35.5 years in 2000 to 38.0
years over the past decade. The female median age increased from 38.9 in 2000 to 41.6 in 2010. The
combined gender totals have increased in median age from 37.2 in 2000 to 39.7 in 2010.
*Source: U.S. Census Bureau, 2000 Census and
2010 Census (SF -1)
Familial Status Characteristics
According to the United State Census Bureau, families are considered households that either include a
married couple with or without children, single -parents families, or related family members living
together. Of the total family households in Mount Prospect, the majority of them are married -couple
families.
149 155
Figure
.iusehnlc
Family Households Total
w 15,163 i
13,730
Married -couple families
12,887 1
10,886
With own children
5,6951
41609
No own children
i 71192 g
61277
Other Family Total
2,276 1
2,844
Male householder (no wife present)
713
993
With own children
230
502
No own children
483
491
Female householder (no husband present)
1,563 1
1,851
With own children
662 p
867
No own children
; 901 I
984
*Source: U.S. Census Bureau, 2000 Census
**Source: 2007-2009 American Community Survey, 3 -Year Estimates
Disability Characteristics
According to the United States Census Bureau, a disability is "a long-lasting physical, mental, or
emotional condition. This condition can make it difficult for a person to do activities such as walking,
climbing stairs, dressing, bathing, learning, or remembering. This condition can also impede a person
from being able to go outside the home alone or to work at a job or business." According to the most
recent American Community Survey data there were 5,313 persons' (10.2 percent) with a disability
living in Mount Prospect in 2007.
1 Persons who were 5 years of age and older — Source: American Community Survey 2005-2007, 2 Year Estimates
150 156
The age group with the highest instance of disabilities is 65 and older. With only 210 persons with a
disability below the poverty level and a large number of older residents with disabilities and lower
median incomes, the need for affordable senior and disability housing is an important factor.
Family Characteristics
In 2010, there were a total of 20,564 total households in the Village of Mount Prospect. The average
household size was 2.63 persons with an average family size of 3.15 persons. The majority of the
households were considered family households (14,544) that consisted of husband -wife families
(11,989) to single male- or female -headed households with children (2010 Census). In 2009, family
households consisting of a married couple were the most likely to live in a 1 -unit structure (or single-
family home) compared to a male headed household with no wife and a female headed household with
no husband.
151 157
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
HOUSING DATA
The housing market in the Village of Mount Prospect has seen an overall decrease in all areas including
the number of homes sold
each year to median sale price of a detached single-family home. However,
Mount Prospect continues to have a competitive housing market with prevailing prices for single-family
homes. The average sale price of a detached single-family home in Mount Prospect is $300,000.
2010 Mount ProspectFigure A.11
Detached - Single-family homes - Year to Year
13
Total Homes Sold w 479
471 461 321 303 221 282 298
Average Sale
January
N/A
33
Price $309,709
$348,263
$384,252
$397,449
$390,023
$347,179
$305,981
$284,244
change over x
31
19
29
19
16
32
March
previous year N/A
(+)12.45%
(+)10.33%
(+)3.43%
(-)1.87%
(-)10.98%
(-)11.87%
(-)7.10%
Median Sale Price 1 N/A
$325,750
$360,000
$380,000
$370,000
$317,500
$290,000
$276,050
change over
May
; N/A
42
43
38
27
18
previous year i N/A
N/A
(+)10.51%
(+)5.55%
(-)2.63%
(-)14.32%
(-)8.66%
(-)4.81
X
N
35
20
July
N/A
51
40
$
Low Sale Price i $ 197,500
$ 187,000
$ 232,000
$ 215,000
$ 183,500
$ 165,000
$ 120,000
105,000
34
19
23
22
21
September
N/A
$
High Sale Price $ 720,000
$ 850,000
$ 1,426,700
$ 850,000
$ 1,000,000
$ 830,000
$ 900,000
600,000
of List Price i 97.00%
97.30%
97.96%
96.72%
95.32%
93.53%
93.60%
94.41%
of Original List
26
24
27
17
13
10
12
Price 96.01%
96.40%
97.11%
95.22%
92.83%
89.70%
88.55%
89.36%
Average Days on
Market 29
35
43
44
75
89
90
80
Ave. Adjusted* Y
Days on Mkt. N/A
59
58
63
125
152
171
138
Source: Midwest Real Estate Data (MRED),
* Adjusted days on market reflects
the number of days since the property first came on the market regardless of the number of times
the property was cancelled and relisted or changed Realty companies.
152 158
Detached
Figure
- Single-family
A.12
homes
- Year to Year
13
January
N/A
33
27
22
28
13
6
16
February
N/A
30
31
19
29
19
16
32
March
N/A
48
51
29
30
22
34
46
April
N/A
50
53
41
37
14
29
38
May
; N/A
42
43
38
27
18
27
26
June
N/A
52
49
32
30
26
35
20
July
N/A
51
40
24
32
31
31
18
August
N/A
50
48
34
19
23
22
21
September
N/A
36
39
14
18
16
25
23
October
p N/A
31
35
21
19
15
31
21
November
N/A
26
24
27
17
13
10
12
152 158
December N/A
21
22
14
10
15
1
3
Total N/A
470
462
315
296
225
267
276
"These numbers may differ from the home sales above because they track when the homes went under contract, not when they closed.
Based on data provided from realtor-assisted home sales in Mount Prospect, the charts A.11 -A.13
provide a review of sales trends in detached single-family home and attached condo and townhome
housing prices since 2003. Since 2006, when both the median and average sale price of a detached
single-family home was at its highest, the current median and average sale prices have dropped by
almost $100,000. The average sale price of attached condos and townhomes has seen a similar trend.
Many of the homes are also selling for much less than the original price listed. In 2005, homes, on
average, sold for 97 percent of their original listing price; whereas in 2010, homes sold for only an
average of 89 percent of their original listing price.
159
Existing Housing Inventory
The Village of Mount Prospect has a diverse housing market with homes ranging in age and type: from
single-family to multi -family to condominium developments. With over ten square miles of total land
area, Mount Prospect is relatively limited in developable land.
In 2000, the U.S. Census Bureau recorded 21,952 total housing units in Mount Prospect. However, the
2010 Census indicated there were 21,836 total housing units in Mount Prospect. Between 2000 and
2006, there were a total of 346 new housing units. Mount Prospect is predominately a residential
community with over 70 percent resulting in housing units. Of the 21,836 total occupied housing units,
72.4 percent (14,893) are owner occupied and 27.6 percent (5,671) are renter occupied. Almost 95
percent of the total housing units are occupied, while only 5.8 percent are vacant units ( 2010 Census).
Types of Housing Units
While Mount Prospect offers mostly ranch single -story style single-family homes (over 50 percent), the
Village also offers a variety of other housing options such as split-level, multiple -story, and multi -family
homes. In 2009, the majority of the housing units in Mount Prospect were single-family units (13,072).
The most common multi -family units had over 20 or more units (3,624) or 5 to 9 units (2,007).
154 160
Vacancy Status
In 2000, the Village had a total of 367 vacant housing units. Of the 367 vacant units, only 84 were for
sale, while 160 units were for rent. Others that were neither for sale nor for rent were unoccupied or
used for seasonal and recreational purposes (U.S. Census Bureau, 2000 Census). By 2010, there were
11272 (5.8 percent) housing units that were vacant. Of the 1,272 vacant units, 682 were for rent while
only 246 were for sale. Other vacant structures were unoccupied or used for seasonal or recreational
purposed (U.S. Census Bureau, 2010 Census).
Funding provided by the Chicago Community Trust and CMAP has enabled the Village and four
neighboring communities to recently hire a housing coordinator. The surge of foreclosed condominiums
and single family residences is currently under review. Through this regional collaborative, foreclosure
issues will be identified and strategies will be developed to address those issues.
Relationship between Protected Class Status and Homeownership
Although it is often more beneficial to pay a monthly mortgage compared to paying a monthly rent,
most often minorities have significantly low homeownership rates. Most commonly a mortgage will
increase in value; however, homeownership is highest among Whites only.
The above statement is also true for Mount Prospect. Homeownership rates are most common among
Whites and Non -Hispanics and Non -Latinos; while Hispanics, Blacks, and persons of two or more races
or some other race have higher renter occupied levels and very low owner occupied levels. Only 80
Black families or persons own and occupy a housing unit and less than half of the Hispanic/Latino
population own and occupy a housing unit as well. Whites, with over 13,000 families and persons, have
an overwhelming high level of home ownership compared to the other minority and racial groups listed.
The evaluation of the public and private sectors are an important part of the Al completion. The public
sector portion of the analysis will evaluate those public policies and actions that affect or impact fair
housing choice in Mount Prospect. The listed public policies and actions in Mount Prospect can allow
more housing choices for residents.
PUBLIC SECTOR
Investment of Federal Entitlement Grants
Mount Prospect is an entitlement community; therefore, it receives an annual allocation of Community
Development Block Grant (CDBG) funds from the Department of Housing and Urban Development.
CDBG funds, along with Recovery Act funding and the Energy Efficiency Community Block Grant funding
have provided opportunities to keep housing in Mount Prospect affordable. HOME funds through the
Illinois Housing Development Authority have provided forgivable loans for down payment assistance and
closing costs to eligible applicants, which are often the biggest constraint for a prospective buyer. The
First Time homebuyer Program has been beneficial not only for financial support, but for the required
housing counseling to ensure homebuyers are aware of signs of predatory lending, the process of home
buying, and what to expect as a homeowner.
Through the affordable housing allocations, Mount Prospect invested/re-invested in the existing housing
stock and provided funds for housing rehab programs, supportive services, outreach and education.
Some of the programs administered are the Single -Family Rehabilitation Loan Program, Emergency
Repair Program, Home Weatherization Grant Program, and Energy Efficiency Rebate Program. The
Village's focus on energy efficiency and conservation is a way to encourage reinvestment in the housing
stock while offering residents a way to lower their monthly energy bills; thus, lowering their total
housing costs and housing cost burden. The rehab programs offer low- and moderate -income
households a way to make necessary repairs, correct building and fire code violations, address deferred
maintenance issues and make energy efficient improvements, allowing residents to stay in their homes
longer while improving the condition of their home.
CDBG funds are also allocated to organizations offering housing with supportive services. For example,
Search Inc. owns and operates four group homes in Mount Prospect which provide safe and comfortable
housing for persons with disabilities. Resources for Community Living (RCL) offers affordable housing
options and individualized skill support services for adults with developmental and/or physical
disabilities. The purpose of these services is to allow persons with disabilities the opportunity to live
independently in homes or apartments throughout the community, reducing potential homelessness
and unnecessary institutionalization.
156 162
The Village places a high priority on providing basic shelter to homeless or persons at -risk of becoming
homeless and supports organizations such as WINGS, CEDA, Life Span and Journeys from PADS to HOPE.
These organizations provide emergency housing, transitional housing and supportive services. The
Village Newsletter, a local cable channel, the Village's Human Service Department and the Community
Connection Center are all used as means of outreach and education, informing residents of
opportunities, programs and services that are available.
Other priorities identified in our 2010-2014 Consolidate Plan that are addressed through CDBG funding
include Neighborhood Safety, Youth Programs, Economic Development and other Public Service Needs.
However, with the recent decline in federal funding opportunities made available through programs
such as CDBG, the allocation of staff and financial support could present a challenge of providing
housing aid to those in need.
Accessibility and Quality of Residential Dwelling Units
Under the Village's Community Development Department, the Planning Division and Building Division
are responsible for administering zoning and development codes to ensure orderly development and
redevelopment within the Village. Through these divisions, the department works to promote and
protect the health and well being of all residents by reviewing plans, issuing permits and performing the
necessary inspections to ensure adherence to proper construction and design codes. The Environmental
Health Division inspects housing structures to ensure ongoing maintenance and safety. Regulated zoning
and development code procedures control the scope and concentration of housing opportunities within
the Village.
Additionally, the Planning Division is responsible for the extent of which land use is measured and
controlled through plan reviews and production of local village codes. Under the Village's Building
Division, the standards for housing are monitored and enforced through the adopted building codes and
inspection requirements. The Environmental Health Division has the Systematic Inspection Program,
which is a program to inspect 20% of all rental housing units annually.
Private Housing Stock
The Building Division monitors and enforces the standards for housing through adopted building codes
and inspection requirements. The Division issues building and construction related permits and
contracts a professional building code consultants firm to handle the necessary site inspections of all
construction projects throughout certain stages of development, and Environmental Health conducts
routine property maintenance inspections of all rental units located in the Village as well as single family
homes as required.
157 163
Through Mount Prospect's Building Division, a number of state, national, and international codes are
used to regulate the construction performance standards. Within the Village Code, standards include
International Code Council Codes from the 2006 and 2009 editions, the 2005 National Electric Code, and
the 2004 Illinois State Plumbing Code. The following building codes are effective as of August 26, 2009:
• 20061nternational Building Code (IBC) with local amendments
0 2006 International Residential Code (IRC) with local amendments
0 2009 International Energy Code (IEC) with local amendments
0 2006 International Mechanical Code (IMC) with local amendments
0 2006 International Fuel Gas Code (IFGC) with local amendments
• 2005 National Electric Code with local amendments
• 2004 Illinois State Plumbing Code
The Community Development Department is responsible for administering building permits. A building
permit grants legal permission to begin construction of a building project and is necessary to verify that
local building and fire code standards are met. Once a building permit is complete by identifying
information regarding the project, the submittal of any drawings or plans for review, and a fee is paid,
the Building and Planning Divisions will begin the review process.
Appointed Citizen Boards, Commissions, and Programs
Citizen boards, commissions and programs play an important role in the community and public
involvement. The quality of representation by the board or commission will play a crucial role in the
community's responsiveness to new or emerging policies.
Planning and Zoning Commission
The Planning and Zoning Commission has the authority and duties described below:
• To hear petitions for certain variations, conditional use permits, map and text amendments and
prepare recommendations to the village board regarding such petitions;
• To hear and decide as final administrative authority, all petitions for fence variations and
variations which do not exceed twenty five percent (25%)of any zoning requirement, except for
minor variations as described in Chapter 14 of the Village Code; and,
• To hear appeals from any order, requirements, decision, determination made by the Director of
Community Development
The commission holds regularly scheduled meetings (typically the 4t" Thursday of the month) for a public
review of zoning requests. The public meetings allow all interested parties who desire to express their
158 164
opinion in regards to the petition with an opportunity to do so. Once all persons have been heard and
the application has been reviewed in its entirety, the Planning and Zoning Commission will vote to
approve or deny requests regarding fence variations and variations which do not exceed twenty five
percent (25%) of any requirement; for all other requests, the commission will make a recommendation
to the Village Board. The vote will be determined based on the majority of the membership. Depending
on the outcome, the Applicant may choose to appeal the Planning and Zoning Commission's decision by
writing a letter to the Director of Community Development within five (5) days of the final decision to be
referred to the Board of Trustees for their consideration.
The Planning and Zoning Commission could be served by seven (7) regular members, including a
chairperson who is "deliberative" and acts as a voting member, and one associate member who is also
"deliberative" and can replace a regular member as a voting member when absent. All members are
appointed by the Village President with the consent of the Board of Trustees. However, the commission
currently has seven (7) regular members. The alternate position is currently vacant. There is one
minority member serving on the commission.
Community Relations Commission
The Community Relations Committee was established in February 2002 with the intent to serve the
Village as:
• An advisory capacity to the Mayor and the Board of Trustees
• Assist residents in discovering opportunities to gather, contribute, volunteer and participate in
neighborhood and community events and services
• Cooperate with and enlist the aid of other commissions, organizations, schools, religious
institutions and neighborhood and civic groups in actively promoting goodwill and
understanding among the people of the community
• Receive, hear and investigate non -criminal complaints or charges of practices of discrimination
or acts or prejudice or intolerance against any person or group because of race, color, religion,
ancestry, national origin, gender, sexual orientation, age, or disability by a Village official and to
make recommendations for the resolution of such matter.
• Initiate or conduct educational or informational programs if the Commissions believes that acts
of intolerance are occurring within the community or if the Commission believes that programs
will further the purpose for which it was established
• Receive, investigate and hear complaints of unlawful real estate practices, according to Chapter
23, Article XII of the Village Code
• Coordinate the amicable settlement of disputes between or among residents through mediation
and conciliation services
159 165
• Render an annual written report to the Village Mayor and Board of Trustees and issue such
special reports concerning its work and investigations as it and the Mayor and Board of Trustees
may consider desirable
• Perform such other duties and exercise such other powers as the Mayor and Board of Trustees
may assign to it
• Community Development Block Grant Funds
0 1. Conduct public hearings as required by law
0 2. Review requests for funding from non -Village agencies and make recommendations with
respect to such requests
Currently, the Community Relations Commission has five serving commissioners. The group includes
one female and two minority members.
Crime Free Housing Program
In effect on Tuesday, March 6, 2007, ordinance 5619 known as the Crime Free Housing Program was
expanded and enacted by and for the Village of Mount Prospect. A goal of the Crime Free Housing
Program is to provide owners/landlords with an understanding of fair housing laws and the rights
guaranteed to buyers to help prevent any criminal activity while improving living conditions for all
people.
With the newly expanded program, any building or dwelling unit owner that makes the units or homes
for rent must obtain a residential operator's license as well as successfully complete a Crime Free
seminar offered by the Village. The seminar must be completed within sixty days; and the failure to do
so, could result in fines and loss of residential operator's license.
Other Related Programs
The Tips for Tenants is a brochure offered to all renters to address frequent questions for concerns that
a renter may have before signing a lease. It encourages renters to inspect everything from the window
locks to the closets in the building or apartment before signing a lease. It further guides renters on what
to do once the lease has been signed, during their stay in the building or apartment, when moving out
and what they can do to stay safe during their time as a renter.
Other programs and services offered through the Village include: (1) Tenant/Landlord Rights; (2) Guide
to Care and Maintenance of Your Apartment; (3) and, a Guide to Rental Property Maintenance
Inspection.
160 166
Immigrants and Persons with LEP
Immigrants and persons with Limited English Proficiency are often victims of housing discrimination due
to their lack of ability to speak, read, write and/or understand English. Barriers are formed both
culturally and verbally and as a result, their presence and rights to fair housing often go unnoticed. It is
important for communities to realize and address the potential acts of discrimination that may be
occurring and what can be done to assist those in need.
The Chicago Community Trust funded the planning of an outreach center in 2007. As a result, the Village
of Mount Prospect opened the Community Connections Center in 2009, which is located in south Mount
Prospect. With its location in south Mount Prospect, the higher concentrations of low to moderate
income families and minority residents are better able to access the facility and its resources. The
center serves as the area's "go -to" place for immigrants and persons with LEP because of its pathway to
information regarding Village services such as social services, personal safety, library services, quality
education and many other services as well.
In addition, the Village makes many of its documents available in both English and Spanish. These
documents include: Tips for Tenants, Tenants / Landlord Rights, and Guide to Care and Maintenance of
Your Apartment. The Village can also offer language assistance in several languages.
The Community Connections Center is led by the Village with partnerships with the Library and several
community organizations. The Center has bilingual and bicultural staff and materials in many languages.
The Center provides a connection to local language resources in and around Mount Prospect.
Comprehensive Plan
With a strong history of community planning, the Village of Mount Prospect has undertaken seven
major comprehensive plans since the early 1960's that have guided the planning and development
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policy for the Village. The plans consist of goals and objectives pertaining to existing and future
development and the necessary steps that are needed to achieve these goals in the Village.
The most recent Comprehensive Plan was adopted in June 2007. The visions, goals and objectives of the
2007 plan are divided into four separate components that each encompasses a list of goals and
objectives. The four components include: Housing and Residential Areas, Economic Development,
Transportation and Infrastructure, and Community Facilities, Parks, and Open Space.
The goal of the Housing and Residential Areas element was "to provide a diverse housing inventory and
attractive living environment that supports the local population and accommodates a reasonable level
of growth and change."
In order to achieve this goal, the Village has adopted six objectives, two of which specifically address
affordable housing needs and financial institutions and supportive services for residents with disabilities.
The six objectives are listed below:
• A.1 Maintain the attractive quality of all residential neighborhoods.
• A.2 Protect residential areas from encroachment by land uses which are incompatible or which
may create adverse impacts.
• A.3 Promote the improvement and rehabilitation of deteriorating residential properties.
• A.4 Encourage "infill" residential development which will provide a range of housing types, while
maintaining appropriate transitions and compatibility in density and character with surrounding
existing development.
• A.5 Support the affordable housing needs of low and moderate -income residents of the Village.
• A.6 Continue to promote and encourage developments, financial assistance programs, and
supportive services throughout the Village for residents with disabilities (physical, development,
or mental illness) and our seniors.
Through the Comprehensive Plan, the Village of Mount Prospect is committed to responding to
the needs, values, and desires of its residents by addressing and providing strategies for
implementation.
Zoning
The Village of Mount Prospect also seeks to promote the "...health, safety, comfort, convenience and
general welfare of residents of the Village," through the objectives listed in the Mount Prospect Zoning
Ordinance. First adopted in 1923 and updated as needed to meet changing conditions, the Mount
Prospect Zoning Ordinance was furthered reviewed to determine any potential impediments to fair
housing choice. Based on the possible actions to be taken listed in HUD's Fair Housing Planning Guide,
the analysis was conducted on topics such as the ones listed below:
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• Consider specific changes that should be made in zoning and building occupancy ordinances or
regulations to foster inclusion of lower-income housing, including housing accessible to persons
with disabilities and families with children in developments intended for households with higher
incomes
• Consider specific changes that should be made in policies and procedures, other than those
relating to zoning and building occupancy, to promote greater variation in the location of lower-
income housing in neighborhoods
Residential Zoning Districts
The Village's desire to provide the community with diverse housing opportunities is evident through its
initiative to provide a range of zoning districts that offer different permitted land uses, lots sizes, and
housing types. With a larger number of zoning districts, the Village can promote and offer a housing
stock that can meet the needs of a wide range of income levels. The Village has a total of four single-
family districts, one low-density residence district, and one multi -family district. These include:
• R -X, Single -Family Residence District
• R-1, Single -Family Residence District
• R -A, Single -Family Residence District
• R-2, Single Family Residence District
• R-3, Low Density Residence District
• R-41 Multi -Family Residence District
The Village does allow limited types of dwellings units in the following non-residential districts:
• B-5, Central Commercial District
• B -5C, Core Central Commercial District
The following chart exhibits the total area in square feet and acres as well as the total percentage of
area of the listed residential zoning districts.
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Permitted Residential Lot Size and Types
The analysis of zoning districts is important to identify whether there is a sufficient amount of affordable
housing available based on housing choice availability. Members of low income households often
coincide with being a member of the protected classes; therefore, affordable housing developments
may be limited based on the Village's zoning districts and factors such as minimum lot size. Zoning
districts should aim to offer a variety of smaller and larger minimum lots sizes to balance the types of
housing that is built. While the zoning of land might limit the amount of affordable housing available for
development, the cost of the land can also prohibit the development of new affordable housing units.
The Illinois Affordable Housing Act was created in 2003 in response to the found shortage of affordable
housing in the State of Illinois. Its purpose is to assess the affordable housing needs and develop public
and private resources needed. It further encourages all communities to have more than 10 percent of
affordable housing; communities that have less than 10 percent affordable housing (along with other
criteria requirements) are not exempt from the act. Mount Prospect is considered to be an exempt
community.
Opportunities for housing areas will continue to be studied through the Village's comprehensive
planning process.
Mount Prospect has very few parcels of vacant land; thus, the Village has limited opportunities available
to develop new structures. In circumstances where housing development is available, the smallest lot
that a single-family home can be constructed on is Single -Family District R -A in which the minimum lot
size is 6,000 square feet. Single-family homes can be constructed in other zoning districts such as Single
2 Affordable housing is defined as a sale price or rental amount within a household's means and that no mortgage,
amortization, taxes, insurance, and condominium or association fees constitute more than 30 percent of the gross
annual household income for a household (Illinois Housing Development Authority)
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—Family District R-1 with minimum lot sizes ranging from 8,000 square feet to Single -Family District R -X
in which it is the largest minimum lot size is 17,500 square feet.
Multi -family districts, compared to single-family districts, have smaller, more accommodating minimum
lot size requirements. In Multi -Family District R-4, multi -family dwellings are permitted to be
constructed on lots as small as 2,700 square feet and 3,220 square feet in Low Density District R-3. In
2011, two multi -family affordable and supportive housing developments were proposed to the Village.
The Village looked favorably on the proposals and continues to support the developer through the
funding process.
j'I'LLAGE OF MOUNT PROSPECT
OFFICIAL ZONING MAP
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Housing for Persons with Disabilities
Local agencies such as Resources for Community Living (RCL) and Search Developmental Center have
received funding for various projects through the Village's CDBG funds. RCL provides affordable housing
opportunities and individualized skill support services for adults with developmental and/or physical
disabilities. These services promote the independent living of persons with disabilities within the
community while making an effort to combat homelessness and unnecessary institutionalization.
Currently (13) thirteen group homes are operating within the Village, offering a safe place for person
with developmental disabilities.
Housing for the Homeless
Persons with disabilities, persons who are victims of domestic violence, persons who suffer addictions
and those who have lost employment are the majority of Mount Prospect's homeless population. In
collaboration with Mount Prospect and other various communities, Journeys from PADS to HOPE is a
program that provides 19 emergency shelters at churches throughout the area. Mount Prospect is
home to three shelters.
Section 8 Housing
Under the compliance and operation of the Housing Authority of Cook County, there are two types of
programs regarding Section 8 Housing opportunities in the Village of Mount Prospect: a project -based
rental assistance program and a tenant -based rental assistance program. The project -based Section 8
program provides affordable housing for entire buildings. The tenant -based rental assistance program,
on the other hand, allows the tenant to choose any existing Section 8 Housing unit to live. Once they
have found a unit that is Section 8 Housing, they, like the project -based rental assistance program, pay a
portion of the rent while the Federal government provides the difference.
In Mount Prospect, there are two (2) project -based assistance programs located at Huntington Towers
on West Huntington Commons Road and Centennial Apartments on Ardyce Lane. The tenant -based
assistance program varies throughout the Village and exact locations are confidentially held by the
Housing Authority of Cook County.
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Public Transit
Public transportation provides people with a variety of means of access to communities' resources and
opportunities available. Not only does it serve those in need, it benefits those who choose to ride it.
MeansFigure B.3
..
2007-2009*
UW
Car, truck or van
22,101 i
84.17%
[drove alone
'''191928A
90.17%
Carpooled
,, 2,1.7
9.83%
Public Transportation
1,770 1
6.74%
Bus Qr trolley
107
0.41%
Subway er-eleVated -
1- - ' ' 203,111,
0.77%
Railroad
1,433
5.46%
,Ferryboat
w 23,
0.09
Taxicab95
I w
0.36%
Motorcycle
p 26 1
0.10%
Bicycle
216 1
0.82%
Walked
w 676
2.57%
Other Means
j 430 d
1.64%
Worked at home
945 ;
3.60%
Total
g 26,259
*Source: 2007-2009 American Community Survey 3 -Years Estimates
PACE
Within in Mount Prospect, there are nine Pace Suburban Bus routes. Pace is considered a premier bus
service with routes that cover 3,500 square miles throughout 220 communities in six counties. The nine
routes in Mount Prospect offer service to the north, downtown and south Mount Prospect with many
employment centers, shopping centers, and other attractions concentrated along the designated stops.
However, with most weekday routes running from 6 a.m. until 9 p.m. users who depend on the service
are limited in the range of hours they can work. Also, with most Saturday routes only running from 8
a.m. until 8 p.m. and very limited Sunday routes, users are once again limited.
The following routes service Mount Prospect:
• Route 208 Golf Road
• Route 221 Wolf Road
• Route 223 Elk Grove — Rosemont CTA Station
168 174
• Route 226 Oakton Street
• Route 230 South Des Plaines
• Route 234 Wheeling Des Plaines
• Route 606 Northwest Limited
• Route 694 Central Road — Mount Prospect Station
• Route 696 Woodfield — Arlington Heights — Randhurst
Metra
Chicago's commuter rail system, Metra, serves over 3,700 square miles with 240 stations in six counties
of northeastern Illinois. Mount Prospect is served by Union Pacific Northwest Line (UP -NW) that also
serves communities as far west as Harvard and as far east as Ogilvie Transportation Center located in
Chicago's downtown.
Metra services operate seven days a week on the UP -NW Line. In Mount Prospect, inbound weekday
services are available from approximately 5:23 a.m. with the last train to leave Chicago's Ogilvie
Transportation Center at approximately 12:30 a.m.
*Source: Metra Office of Planning and Analysis
169 175
Map of Metra and PACE Service
170 176
PRIVATE SECTOR
Real Estate Practices
This section uses information derived from the various interviews with the local financial, real estate,
and housing agencies. Our analysis of the information provided through the interviews has described
Mount Prospect as a well-established community with many young professionals as well as a safe,
neighborhood community that draws in many families with kids.
Today, real estate agents must undergo more stringent testing procedures in order to achieve their
license. In addition, real estate agents must complete a continuing education requirement every two
years and follow fair housing components to ensure that they are not committing acts such as redlining,
blockbusting and/or steering. Fair housing complaints are critical to the statuses of all realtors;
however, with the increase in educational requirements required and an overall better understanding of
fair housing rights and laws, real estate agents are less likely to commit acts of housing discrimination.
Advertisement
Fair housing choice is further protected under federal laws relating to advertisements. Housing
advertisements are prohibited from listing any advertisements that state discriminatory preference or
limitation in regards to any protected class. Using terms such as "white neighborhood only" or "no Irish
allowed" are not allowed and can create liability issues; whereas, terms that are facially neutral such as
"large master bedroom" or "great location" are not considered discriminatory acts of advertisement.
The real estate section of the Daily Herald (that serves Mount Prospect and surrounding communities)
on Friday, August 5, 2011, Saturday, August 6, 2011 and Wednesday, August 10, 2011 was reviewed to
identify impediments to fair housing choice. Under the listed "Apartments and Condos for Rent," there
was only one or two listings for Mount Prospect. None of the listed rentals used any forms of
discriminatory preferences or limitations.
Private Financial Institutions
Enacted in 1975 by Congress, the Home Mortgage Disclosure Act (HMDA), under the terms of the
Federal Reserve Bank, provides records of residential loan activity. Commercial lending institutions that
make five or more home mortgage loans are required to report their activity. The regulation applies to
financial institutions including: banks, savings associations, credit unions, and other mortgage lending
institutions. Once the data has been collected, this regulation can provide public loan data to assist:
171 177
• In determining whether financial institutions are serving the housing needs of their
communities;
• Public officials in distributing public -sector investments so as to attract private investment to
areas where it is needed; and
• In identifying possible discriminatory lending patterns
OVERVIEW
This section provides an overview of past and present fair housing programs in Mount Prospect. It
addresses any concerns regarding fair housing complaints; whether the complaint and compliance
review is understood or it is known how many complaints the Village has identified against them.
While fair housing complaints may be filed less often in certain areas than others, the lack of complaints
does not mean that impediments to fair housing do not exist. The act of discrimination can be subtle
and those affected may not understand that discrimination is against the law and that their rights have
been encroached. Others who could have been affected may have chosen to avoid going through the
process that involved filing a complaint because they feared further acts of discrimination or they simply
didn't see it as their first priority. In such circumstances, it is especially important to make information
and education available to residents and future residents regarding fair housing and their rights.
FAIR HOUSING COMPLAINT AND COMPLIANCE REVIEW
The following organizations contain the Village's most accessible and accurate records of fair housing
complaints. The organizations are equipped with the resources to assist any persons who feel that their
housing rights have been discriminated against.
United States Department of Housing and Urban Development
In communication with HUD, a report listing nine filed and closed complaints between August 31, 2005
and July 19, 2011 were provided to the Village of Mount Prospect. A summary of the reports is included
below.
The report listed nine cases with a total of ten allegations. In each individual case, the complainant can
file more than one allegation of discrimination. For example, a complainant can file an act of
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discrimination alleging that their race and gender were both the basis of discrimination. All but one case
was filed because of discrimination in rental transactions with 44 percent of the allegations relating to
the complainant's race.
Figure C.1
Basis for Fair Housing Complaints in
Mount Prospect
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In response to the cases filed, no case was found to be violation of the complainant's fair housing rights.
The resolutions of the fair housing complaints found that four (4) cases were closed due to a "No cause
determination," three (3) cases were closed due to the complaint being withdrawn by the complainant
after a resolution was found, one (1) case was closed due to the complaint being withdrawn without a
resolution found, and one (1) case was closed due to the complainant failure to cooperate.
Figure C.2
Resolutions of Fair Housing
Complaints
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0 ;,
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173 179
Once HUD receives a fair housing complaint, they are assigned to an intake analyst who determines the
basis of the alleged discriminatory act. If the complaint is jurisdictional, then it is then referred to the
Illinois Department of Human Rights; if the complaint is jurisdictional under a HUD enforced authority
(i.e., Section 504 of the Rehabilitation Act, Title VI of the Civil Rights Act of 1964, etc.) further
investigation is taken by HUD.
Nationally, HUD has found that approximately 70 percent of complaints filed relate to rental
transactions and half of all complainants are based on disability discrimination. While the basis for the
majority of complaints in Mount Prospect was race, HUD has predicted that complaints based on
disability discrimination will continue to surpass those based on racial discrimination.
Illinois Department of Human Rights
The Illinois Department of Human Rights has presented information to landlords and property managers
in conjunction with the Village's Crime Free Housing Program.
Between 2005 and 2012, three (3) complaints have been filed regarding property in the Village of Mount
Prospect with the Illinois Department of Human Rights. All of the changes involved rental property and
were resolved without the involvement of the Village.
Mount Prospect Community Relations Commission
Since its establishment in February 2002, the Community Relations Commission has not received any
complaints filed against the Village of Mount Prospect.
Other Concerns
The Village of Mount Prospect is not aware of any other legal concerns pertaining to the Village of
Mount Prospect.
Frequency of Complaints and Cases
As previously mentioned, there have been a total of nine fair housing complaints filed against the Village
of Mount Prospect (through HUD). In 2009, there were approximately 10,000 complaints filed
nationally through HUD. The Village of Mount Prospect has experienced a significantly low number of
complaints since 2005 with no more than three complaints filed a year. However, the Village does not
174 180
assume that there is a lack of housing discrimination and seeks to determine any other impediments to
fair housing.
2000 ANALYSIS OF IMPEDIMENTS
The most up-to-date Analysis of Impediments for the Village of Mount Prospect was completed in 2000.
In the previous Analysis of Impediments, the following impediments were listed:
• Limited number of remaining parcels to building low to moderate -income housing
• Older suburb with an older housing stock has led to the need of rehabilitation programs due to
deteriorating conditions and the cost of housing available
• Youth in lower income areas of Mount Prospect are faced with economic and social problems
that affect self-esteem, academic performance, and place them in situations where they are
susceptible to gang, drug, and criminal activity.
• Need for transitional and emergency housing and support programs for the homeless and near
homeless.
• Need for more federally subsidized housing developments for low-income seniors and disabled
persons
In response to these impediments, a number of proposed actions were suggested to be implemented as
the Village's effort to eliminate housing discrimination in Mount Prospect. The Village's progress is
reported annually in the annual Consolidated Annual Performance and Evaluation Reports (CAPER)
required by and submitted to HUD. Actions which address these impediments have included:
Continue to provide affordable housing programs. In 1982 the Village initiated a zero percent Interest
Loan Program, 50 percent Subsidy Weatherization Program and an Emergency Repair Program with the
help of CDBG funding. These programs have provided low to moderate -income households the
opportunity to make energy efficient improvements, address deferred maintenance issues and correct
building/fire code violations in their homes. These improvements allow residents to stay in their homes
longer and improve the condition of their home. Over 300 homes have been rehabbed through the
programs.
Continue to Support Youth and Public Service Programs. Programs such as the Village's Mentor Program
and Summer Adventure Camps run by the Greater Wheeling Area Youth Organization have offered
enrichment opportunities to youth, their families, and their communities. Mount Prospect youth have
been given viable alternatives to negative and unproductive activities. Funding has been provided for
these and other youth programs which implement fair housing planning in low to moderate -income
neighborhoods by promoting safe living environments and in turn promotes good and safe housing.
Continue to provide funding to organizations that provide housing and support to the homeless, near
homeless and residents with special needs. The Village has continued to support agencies such as CEDA
NW and Journeys from PADS to HOPE that provide emergency and transitional housing and
comprehensive services to families in their efforts to become self-sufficient. Additional funding was
given to Search Inc. and Resources for Community Living which provides affordable housing and
individualized support services for adults with developmental and/or physical disabilities.
Continue to address the need for senior housing and housing with supportive services. The Village has
two subsidized senior housing developments. The Single Family Rehabilitation Programs have helped to
decrease the cost burdens that repairs may cause elderly homeowners. Mount Prospect has continued
to support public service agencies that provide housing and supportive services to the elderly and
residents with special needs.
SUMMARY OF FINDINGS
The Village of Mount Prospect is committed to affirmatively furthering fair housing in both the public
and private sector. The Village will maintain a proactive approach and continue to explore new
opportunities that eliminate the obstacles and promote inclusive patterns of housing occupancy
regardless of race, color, religion, sex, familial status, disability and national origin.
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
IMPEDIMENTS TO FAIR HOUSING CHOICE - 2012
Through a long-term analysis of multiple factors affecting fair housing, the Village of Mount Prospect has
been able to identify the following impediments to fair housing choice:
1. Lack of Education and Awareness
Based on the response from the community survey regarding the public's knowledge of the
existing fair housing laws and rights, residents may not understand when their rights are being
violated or what rights they are guaranteed. For this reason, the lack of knowledge may lead
to acts of housing discrimination.
2. Lack of Available Sites for New Housing Developments
Due to Mount Prospect's location, the space available for new housing development is
limited. Most of the existing vacant space is zoned commercial or industrial which makes it
hard to accommodate the need for new housing developments. Most new residential
development is small -parcel infill development. The lack of vacant land makes it difficult to
accommodate for the changing demographics, such as minorities looking for affordable multi-
family units.
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3. Limited Affordable Housing Locations
Mount Prospect is considered to be exempt by the Illinois Affordable Housing Act meaning
more than 10% of its housing stock is considered as affordable to its residents. However
affordable housing tends to be concentrated in a number of geographical areas of the Village,
and not evenly distributed throughout the Village.
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FAIR HOUSING ACTION PLAN
In response to the previously listed impediments, the Village of Mount Prospect has further identified a
series of actions that will be taken in order to combat the problems facing fair housing.
1. Provide and Promote Education and Awareness
The Village of Mount Prospect seeks to enhance residents' understanding of fair housing
through various means of educational and awareness material. The best way to enhance
residents' understanding is by making materials available.
Through the Village's website, a section regarding Fair Housing Choice will be added. This
section will explain fair housing, fair housing laws, examples of fair housing, rights in regards
to fair housing and any changes that have been made. For residents who do not have access
to the internet, printed material will be provided through the Village's Community
Development Department and through Mount Prospect Public Library. Upon request, a
resident may have further fair housing information mailed to their home.
Other forms of educational and awareness material may include articles in the Village
Newsletter, holding fair housing seminars locally, providing fair housing presentations to those
who request it and distributing fair housing pamphlets to the community.
If updates are necessary to the 2012 Analysis of Impediments to Fair Housing Choice, the
Village will post the updated Al to the website and provide printed copies at Village Hall.
Village staff responsible for taking outside calls should be trained to refer callers with fair
housing questions and complaints to a designated individual well -versed in fair housing law
and practices.
2. Support Affordable Housing and Housing Developments throughout the Village
The Village will continue to support two proposed housing developments that offer affordable
living options with supportive services. These new developments are in different areas of the
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Village where redevelopment is occurring. Both developments have been approved through
the Village's zoning process, but are awaiting funding approvals from other governmental
sources.
In existing areas of the Village, Community Development Block Grant funding will continue to
be used for low- to moderate -income rehabilitation programs, enabling the homeowners to
stay in their homes longer and improve the condition of their home.
3. Continue the Village's Crime Free Housing Program
The Village's Crime Free Housing Program is a proactive approach to fair housing choice. Since
2006, the Village has required all landlords to attend a seminar that includes fair housing
training, which includes current fair housing laws, regulations, protected classes and any other
concerns involving fair housing choice. This class trains landlords how to avoid housing
discrimination practices. Because the Village is actively promoting fair housing through these
seminars, there may be an opportunity to invite residents to learn about fair housing at these
events.
4. Provide Translated Fair Housing Documents in More Languages
Currently, the Village offers documents, such as the Landlord -Tenant Rights Ordinance, in both
English and Spanish. However, the Village changing demographics have shown an increase in
minority and ethnic groups. Therefore, the Village will seek to accommodate all minority
groups by offering their documents in more languages. The translated documents would also
provide residents with the available materials needed to understand their Fair Housing Rights.
5. Continue to Support the Community Relations Commission
The CRC is the Village's commission for addressing discriminatory complaints. The commission
is responsible for maintaining accurate records and providing evidence of Fair Housing
Planning. This commission is familiar with the housing needs and demands in Mount Prospect
because of their knowledge of the Community Development Block Grant program. The
Village should continue to support this commission and update the Commission members on
fair housing law and practices.
6. Initiate Regional Housing Efforts
Mount Prospect understands that it shares similar housing issues, such as affordability,
property maintenance, and foreclosures, with neighboring municipalities. The Village is
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working on a Northwest Housing Collaborative with Arlington Heights, Buffalo Grove, Rolling
Meadows and Palatine to develop strategies to improve and expand housing options
collaboratively. This group is assessing housing on a sub -regional level and developing an
action plan for inter -jurisdictional housing strategies. The group will develop a sub -regional
housing study with Chicago Metropolitan Agency for Planning (CMAP) to understand the
housing gaps and demands. The group has also hired a housing coordinator. Funding has
been provided by the Chicago Community Trust and CMAP. Additional grant sources are
being investigated.
The Village of Mount Prospect realizes that affirmatively furthering fair housing is an on-going
commitment. This Analysis of Impediments to Fair Housing Choice is an aid in identifying impediments
to fair housing and a tool for developing strategies that may address those impediments. These
strategies may help to alleviate the obstacles that exist and ensure that housing is available to all
residents who chose to live in our community.
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Appendix A: Community Relations Commission Filing Procedures
Filing Procedures For Complaints Of Discriminatory Conduct:
1. Filing A Complaint Of Discriminatory Conduct: The following procedures shall be employed by
individuals seeking to file a complaint through the commission for alleged discriminatory conduct by
a village official:
a. Eligibility For Filing: Any person claiming to be aggrieved by discriminatory conduct of a
village official while that official was acting within the scope of his or her authority may file a
complaint.
b. Complaint Form: A person wishing to file a complaint must submit the particulars of his or
her complaint on a standardized complaint form provided by the office of the village
manager. Anonymous complaints will not be considered.
c. Place Of Filing: The complainant shall return the complaint either by regular mail, facsimile
or in person to the address designated on the complaint.
d. Time Of Filing: A complaint must be filed no later than sixty (60) days from the date of the
last occurrence of the alleged discriminatory conduct.
e. Response To Filing: Subject to section,1l,"Ol"1 of this article, within thirty (30) days of
receiving a fully executed and completed complaint, the secretary to the commission shall:
(1) Schedule a commission hearing on the complaint in accordance with provisions of
the Illinois open meetings act, on a date not later than sixty (60) days after
receiving the fully executed and completed complaint, unless automatically
postponed pursuant subsection Alf of this section or waived by the complainant
pursuant to subsection A1g of this section; and
(2) Deliver a copy of the complaint to the parties listed below, along with a written
notice of the time and place of the hearing (unless waived by the complainant):
(A) The complainant;
(B) The chair and the other members of the commission;
(C) The supervisor (if a complaint is lodged against employee);
(D) The village manager; and
(E) The village board.
7. The notice to the supervisor shall advise the supervisor that
the respondent, or the supervisor, or both, may attend the
hearing and present testimony to the commission on the
scheduled date. It shall be the responsibility of the
supervisor to notify the respondent of the complaint.
180 186
f. Automatic Postponement For Pending Litigation: Notwithstanding anything in these rules to
the contrary, no hearing shall be scheduled or conducted with respect to a complaint that is
related to, or concerns, a matter that is the subject of any pending litigation in a court of law
until a date that is at least thirty (30) days after the final disposition and adjudication of such
litigation.
g. Waiver: A complainant may waive his or her right to a hearing. In such event, the
commission shall base its report and findings, and any recommendation, on the complaint
and the written answer, if any, provided by the supervisor or the respondent.
2. Answering A Complaint: The supervisor and the respondent shall have the right, but not the
obligation, to respond to the complaint. Any such response shall be in accordance with the
following:
a. Place Of Filing: The answer may be filed by the supervisor or the respondent by regular mail,
facsimile, or in person to the secretary c/o the office of the village manager at the village
hall.
b. Content Of The Answer: The answer shall contain the full name of the respondent, and if
represented by an attorney, the name and address of the attorney. The answer may contain
a denial, a rebuttal or an admission of the complaint, in part or in whole, as well as
documentary evidence to indicate the verity of such denial.
c. Time Of Filing: The answer shall be filed within fourteen (14) days from the date of service of
the complaint upon the supervisor.
Commission And Subcommittee Procedures For Complaint Hearings:
1. Hearings By A Quorum: No hearing shall take place unless a quorum is present.
2. Standards Of Decorum: All commission members and all others attending hearings of the
commission shall conduct themselves in a manner that shall not disrupt the business of the
commission. The use of cellular phones in the meeting room is prohibited. The chair may indicate
that persons who become personally abusive or in other ways violate ordinary standards of
decorum will be ruled out of order and if the violation persists, be required to leave the meeting
room.
3. Introduction By The Chair:
a. General: The chair shall begin each hearing by announcing the name of the complainant and
the title of the complaint. The chair shall explain the procedures for conducting the hearing.
b. Swearing In Witnesses: The chair shall administer an oath to all persons intending to testify
during the course of the hearing, whether for the complainant, the supervisor or for the
respondent.
c. Counsel: Parties to the complaint will be permitted to attend the hearing accompanied by
attorneys, but such attorneys will be allowed to participate in the hearing only as advisors to
their clients. Such attorneys shall refrain from speaking on behalf of their clients or cross
examining other parties.
181 187
d. Time Limits: Prior to the start of the hearing or meeting, the chair, in conjunction with
appropriate village staff, shall establish reasonable time limits for the oral presentation of
the complaint by the complainant, for the answer by the supervisor and, or the respondent,
if attending, and for the testimony of witnesses, if any.
4. Chair's Summary Of Complaint: The chair or his or her designee shall explain, in summary form, the
basic facts of, and relief requested in, the complaint.
5. Complainant's Presentation: The complainant shall present the complaint in such form and with
testimony of witnesses and other evidence as the complainant deems desirable. In general, the
commission shall allow the complainant to make this presentation without interruption, except for
those questions allowed by the chair that may be immediately necessary to aid the commission in
understanding the material being presented.
6. Supervisor's And Respondent's Presentation: If in attendance, the supervisor, based on his or her
internal investigation, and the respondent, on his or her own behalf, may answer the complaint in
such form and with testimony of witnesses and other evidence as he or she deems desirable. In
general, the commission shall allow the supervisor and, or the respondent to make this presentation
without interruption, except for those questions allowed by the chair that may be immediately
necessary to aid the commission in understanding the material being presented.
7. Prohibition Of Cross Examination: No party shall be entitled or permitted to cross examine or ask
questions of any other party. All questions and comments shall be directed to the commission.
8. Questions By The Community Relations Commission: At the conclusion of each presentation, the
commission members may ask such questions of the complainant, the supervisor, the respondent or
the witnesses as may be necessary to clarify the material presented.
9. Commission Statements: Members of the commission may read statements related to the complaint
into the hearing record.
10. Commission Discussion And Deliberation: Following testimony, the commission may close the
hearing and discuss, in an orderly fashion, the complaint and all material presented. During this
discussion, members of the commission may ask the chair to direct additional questions to the
complainant, the supervisor, the respondent or witnesses during this portion of the meeting.
11. Report And Findings: At the conclusion of any hearing, subject to section '!°��,,;%fir;,
µ„ of this article, a
written draft report and findings shall be prepared by the commission in the manner it deems
appropriate. The draft report and findings shall be distributed to the commission members for
review at the next scheduled meeting.
The report and findings shall be based solely on the statements, documents and other evidence
provided at the hearing by the complainant, the supervisor and the respondent. It shall include:
a. Brief statement of the complaint;
b. The solutions sought by the complainant;
c. The recommended solution of the supervisor and/or the respondent;
d. Findings of fact;
e. A determination of whether the complaint has merit; and
182 188
f. The proposed recommendations of the commission.
12. Commission Action: Upon receipt and review of the report and findings, the commission shall, by
resolution duly adopted, either: a) approve the report and findings in the form as drafted, or b)
approve the report and findings with designated modifications. Although the commission shall have
the right to make recommendations, it shall have no obligation to do so in the final resolution.
13. Transmittal Of Commission Action Documents: The secretary shall, within fourteen (14) days after
the conclusion of the meeting at which the commission approved a report and findings, transmit the
same along with any minority reports to the village manager. The village manager will then provide
copies of the report to the village board, the complainant, the supervisor and the respondent. The
village manager will also notify the village board of any change in administrative procedures or any
disciplinary action that has been or will be taken with respect to any employee.
14. Continuances: Any complainant, supervisor or respondent, may request, and shall be granted, one
continuance, without cause, of a hearing on a complaint. If a complainant fails to appear at a
scheduled hearing without giving prior written notice to the secretary and has not previously used a
continuance, the hearing shall be continued. Any further requests for a continuance by the
complainant, supervisor or respondent, shall be subject to the approval of the commission for good
cause shown.
15. Withdrawal Of Complaint: If the complainant chooses to withdraw his or her complaint, then the
proceeding may be deemed complete and the commission shall have no obligation to transmit a
report and findings to the village board. However, if the complainant alleges that he or she
withdraw his or her complaint because he or she was the subject of overt acts of retaliation,
harassment or threats committed by an official of the village, then the complainant may renew his
or her prior complaint within sixty (60) days of the alleged overt retaliatory, harassing or threatening
act in conformity with these rules. (Ord. 5228, 12-18-2001)
183 189
Appendix B: VILLAGE OF MOUNT PROSPECT - FAIR HOUSING SURVEY
Currently the Village of Mount Prospect's Community Development Department is producing an Analysis of
Impediments to Fair Housing Choice. Therefore, we are interested in hearing from the public on their experiences
with fair housing in Mount Prospect. Impediments to fair housing are any actions, omission, or decisions taken
because of race, color, religion, sex, disability, or national origin that restrict housing choices or the availability of
housing choices in the community. The Department of Housing and Urban Development (HUD) is the federal
agency in charge of assessing Analysis of Impediments conducted, and they encourage engagement with our
residents to better understand some of the housing problems that are potentially affecting Mount Prospect.
Based on the review of other Analysis of Impediments, the most common impediments discussed were racial
concentration, affordable housing concentration/availability, minorities' access to credit, discrimination and lack of
awareness. Your responses will be kept confidential and be used solely for the purpose of the analysis. There will
be no part of the interview published in the analysis. If there are any questions you are unsure about or do not
feel comfortable answering, please feel do not feel obligated to answer. If you have any questions regarding the
survey, please contact Katie Romack with the Mount Prospect Community Development Department at (847) 818-
5374. We appreciate your participation.
1. How much do you know about Fair Housing Laws, including State of Illinois Fair Housing Law?
❑ Very knowledgeable
❑ Somewhat knowledgeable
❑ Not knowledgeable
2. Have you or anyone you know ever experienced housing discrimination?
❑ Yes, I have
❑ Yes, a person I know has
❑ No (please skip to question #6)
3. If yes, which of the following best describes the person or organization that discriminated against you or
the person you know?
❑ Rental property manager/owner
❑ Seller of a housing unit
❑ Condominium or homeowner's association
❑ Real estate professional
❑ Loan officer or mortgage broker
❑ Municipal employee
❑ Other (please list)
4. What best describes the location where the discrimination occurred?
❑ Rental apartment complex
❑ Individual housing unit for rent
❑ Individual housing unit for sale
❑ Condominium for sale
❑ Real estate office
❑ Lending institution
❑ Public Housing Authority
❑ Village office
❑ Other (please list)
5. What do you believe was the basis for the discrimination you or the person you know experienced?
184 190
91
❑ Race
❑ Color
❑ Religion
❑ Sex
❑ Disability/Handicap
❑ Family Status
❑ National Origin
❑ Age
❑ Sexual Orientation
❑ Poor English language skills
❑ Citizenship status
❑ Level of income
❑ Source of income (public assistance)
❑ Other (please list)
What do you see as current impediments to fair housing choice?
❑ Race ❑ Disability
❑ Color ❑ Age
❑ Ethnicity ❑ Insufficient Income
❑ National Origin ❑ Lack of sufficient quality affordable housing
❑ Sex ❑ Insufficient public transportation
❑ Sexual Orientation ❑ Municipal codes, ordinances, or regulations
❑ Family Status ❑ Other (please list)
7. Do you feel your housing choices are geographically limited to certain areas or neighborhoods?
❑ Yes
❑ No
8. If yes, on what basis? (please select from list above at questions #5 and/or #6)
9. Do you think affordable housing options are located throughout your village, or are they concentrated in
certain areas/neighborhoods?
❑ Spread throughout the village
❑ Concentrated in certain areas/neighborhoods, such as:
10. Do you perceive certain geographic areas or neighborhoods with our village to be desirable?
❑ Yes ❑ No
If yes, please identify:
11. Do you feel that there is an adequate supply of affordable housing3 that is available to all residents?
❑ Yes ❑ No
Why/why not?
12. Do you feel that there is an adequate supply of affordable housing that is available to residents with
disabilities?
❑ Yes ❑ No
3 Affordable housing is paying no more than 30 percent of your household income on housing.
Why/why not?
13. Do you feel there is an adequate supply of affordable housing that is available to residents with senior
citizen residents?
❑ Yes ❑ No
Why/why not?
14. Do you feel there is an adequate supply of affordable housing that is available to residents with children?
❑ Yes ❑ No
Why/why not?
15. What would you do, or did you do, if you were discriminated against in housing choice? (Check all that
apply)
❑ Nothing
❑ I wouldn't know what to do
❑ Complain to the individual/organization that discriminated against me
❑ Contact Village offices
❑ Contact my elected municipal representative
❑ Contact a local fair housing organization
❑ Contact HUD
❑ Contact a private attorney
❑ Contact the Village attorney
❑ Contact the State Attorney General
❑ Other (please identify)
16. Are you familiar with the fair housing or housing counseling services provided by our Village?
❑ Yes ❑ No
If yes, please list the services you are familiar with. (Examples: Crime Free Housing, Community
Connections Center)
17. Have you seen or heard information regarding the fair housing programs, laws, or enforcement?
❑ Yes ❑ No (please skip to question #20)
If yes, where have you seen the information? (Examples: Village Hall, Real Estate Agencies, Banks)
18. If you answered yes to question #17, what information have you seen/heard? (Check all that apply)
186 192
❑ Fair housing flyers or pamphlets
❑Fair housing handbook
❑ Fair housing public service announcement on the radio
❑ Fair housing public service announcement on the television
❑ Other (please list)
19. Do you think that adequate fair housing information is available in other language translations?
❑ Yes ❑ No
20. In your opinion, how effective are the current fair housing laws, programs, and enforcement
mechanisms?
❑ Very Effective
❑ Somewhat Effective
❑ Not Effective
21. What do you feel would be the most effect way to inform the residents about their fair housing rights
and/or responsibilities? (check all that apply)
❑ Public meeting(s)
❑ Fair housing literature/information in public libraries and Village Hall
❑ Television advertisements/announcements
❑ Information on the Village website
❑ Other (please describe)
22. Do you have any suggestions for changes to fair housing laws and practices that would increase fair
housing choice and/or remove impediments to fair housing choice? If yes, please list:
Please list below any additional actions you feel the Village could take to address impediments and improve
fair housing choice for all residents:
23. What is your gender?
❑ Male ❑ Female
24. What is your age?
❑ 18-24 ❑ 25-34 ❑ 35-44 ❑45-64 ❑ 65 and up
25. What is your race?
❑ White
❑ African American/Black
❑ American Indian/Alaskan Native
❑ Asian/Oriental/Pacific Islander
187 193
❑ Multi -racial
❑ Other
26. What is your ethnicity?
❑ Hispanic/Latino
❑ Not Hispanic/Latino
188 194
Appendix C: Additional Housing Data
C1. 2005 Detached Home Sales by Price Range
'160
140
120
100
80
Im
M
X
2005, Detached Home Sales by Price Range
0 $ 1'50 A,
1 001 -$2,00, 000
E3 $200,001 - $250000
M $250,001 - $3,00,flOO
0 $30,0100 1 - $3501000
M$3501,001 - $40101000
M$4001001 - $50011000
M$50,01,001 - $6,00,000
M$600T001 - $700,000
M>$700,001
C2. 2010 Detached Homes Sales by Price Range
2,010 Detached Her Sales by Price Range
El $100,0001- $1501,000
0 $ I 501M 1 - $200,000
M $20011001 - $215Q,000
0$2501001 - $300yOOO
13$300,1001 - $350,0100
0 $350,00 1 - $4001000
M $400110ol - $50070oo,
M$500,0051 - $6001"000
0 $ 6 00 7 001 - $70 011 OJOO
11111>37001,001
189 195
Village of Mount Prospect - Fair Housing Survey ^ Surveymonkey
1. How much do you know about Fair Housing Laws, including State of Illinois Fair Housing
Law?
Response Response
Percent Count
Very knowledgeable ED 4.9% 2
Somewhat knowledgeable 53.7/
22
Notknowledgeable .5 /o ° 17
41
answered question 41
skipped question 1
2. Have you or anyone you know ever experienced housing discrimination?
Response Response
Percent Count
Yes, I have 0.0% 0
Yes, a person I know has»>>JJ1111111111111111111111111111111 12.5% 5
No (please skip to question #6)
0
87.5 /0 35
answered question 40
skipped question 2
190 1 of 16
196
3. If yes, which of the following best describes the person or organization that
discriminated against you or the person you know?
Response Response
Percent Count
Rental property manager/owner ., 40 0/2AP11
Seller of a housing unit ���f,��������������������������������������������������������������� 40.0% 2
Condominium or homeowner's
40.0%
association 4 O . O %
0
Real estate professional 60.0% 3
Loanofficer or mortgage broker ., 40 0/2AP11
Municipal employee 0.0% 0
Other (please specify) 0.0% 0
answered question 5
skipped question 37
191 2 of 16
197
4. What best describes the location where the discrimination occurred?
Response Response
Percent Count
Rental apartment complex
40.0%
2,MON,
Individual housing unit for rent
20.0%
1
Individual housing unit for sae
80.0%
4
�,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
Condominium for sale
,f;,,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,
20.0%
1
Real estate office
20.0%
1
Lending institution
20.0%
1
Public Housing Authority
0.0%
0
Village office
0.0%
0
Other (please specify)
0.0%
0
answered question
5
skipped question 37
192 3 of 16
198
5. What do you believe was the basis for the discrimination you or the person you know
experienced?
Response Response
Percent Count
R
Race
»>>>f»
0
60.0%
3
Color
,f;,,,1,1,1,1,1,1,1,1,1,,1,1,1,1,1,1,1,1,1,1,,lllllll,
20.0%
1
Religion
0.0%
0
Sex
0.0%
0
Disability/Handicap
0.0%
0
Family status
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,
40.0%
2
National origin
0.0%
0
Age
0.0%
0
Sexual orientation
0.0%
0
Poor English l nguage skills
40.0%
2
Citizenship status
20.0%
1
Source of income (public
�»>>»>>�J111111111111111111111111111111111111111111111111111111111'
20.0%
1
assistance)
Other (please specify)
20.0%
1
answered question 5
skipped question 37
193 4 of 16
199
6, What do you see as current impediments to fair housing choice?
Response Response
Percent Count
Race
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,
0
37.1%
13
Color
,f;,
25.7%
9
Ethnicity
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,,
28.6%
10
National origin
,f;,J,J,J,J,J,J,J,J,J,J,JJ
11.4%
4
Sex
,f
2.9%
1
Sexual orientation
,f;,,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,
22.9%
8
Family status
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,
11.4%
4
Disability/Handicap
20.0%
7
Age
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,
11.4%
4
Insufficient income
���f,���������������������������������������������������������������������������������������������
0
57.1%
20
Lack of sufficient quality
31.4%
11
affordable housing
Insufficient public transportation
,f;,,1,1,1,1,1,1,1,1,1,1,,1,1,1,1,1,1,1,1,1,1,,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,,1,lllllllll,,llll,
37.1%
13
Municipal codes, ordinances, or
17.1%
6
regulations
Other (please specify)
20.0%
7
answered question 35
skipped question 7
194 5 of 16
200
7. Do you feel your housing choices are geographically limited to certain areas or
neighborhoods?
Response Response
Percent Count
Yes o,p„,yyyyyyyyyy,,yyyyyyyyyy,,yyyyyyyyyyiyyyyyyyyyy,,yy, 29.30 0 12
0
N o,���f,�������������������������������������������������������������������������������������������������������������������� 70.7% 29
answered question 41
skipped question 1
8. If yes, on what basis? (please select from list above at questions #5 and #6)
Response
Count
12
answered question 12
skipped question 30
9. Do you think affordable housing options are located throughout the Village, or are they
concentrated in certain areas/neighborhoods?
Response Response
Percent Count
Spread throughout the Village 50 0/
19
Concentrated in certain
areas/neighborhoods, such as: 50.0% 19
answered question 38
skipped question 4
195 6 of 16
201
10. Do you perceive certain geographic areas or neighborhoods within our Village to be
desirable?
Response Response
Percent Count
Yes
0
33
N o
,f,,,lllllllllllll,
10.8%
4
If yes, please identify:
30
answered question 37
skipped question 5
11. Do you feel that there is an adequate supply of affordable housing that is available to all
residents?
Response Response
Percent Count
,>>f,
0
Yes I 64.9% 24
0
No ,f; J,J,J,,J,J,J,J,J,J,J,J,J,J,, 35.1% 13
Why/why not?
18
answered question 37
skipped question 5
196 7 of 16
202
12. Do you feel that there is an adequate supply of affordable housing that is available to
residents with disabilities?
Response Response
Percent Count
Yes
»> f»59.4% 1
No_»>.�t,.»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»� 40.6 /0 13
Why/why not?
17
answered question 32
skipped question 10
13. Do you feel there is an adequate supply of affordable housing that is available to
residents with senior citizen residents?
Response Response
Percent Count
0
Yes I, f, 61.1% 22
°
No f; J,J,J,J,J,J,J,,J,J,J,J,J,J,J, 38.9% 14
Why/why not?
18
answered question 36
skipped question 6
197 8 of 16
203
14. Do you feel there is an adequate supply of affordable housing that is available to
residents with children?
Response Response
Percent Count
Yes
0
30
No
,f;,,,1,1,1,1,1,1,1,1,1,,lllllll,
0
4. 0
5
Why/why not?
12
answered question 35
skipped question 7
198 9 of 16
204
15. What would you do, or did you do, if you were discriminated against in housing choice?
(Check all that apply)
Response Response
Percent Count
Nothing
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,
11.1%
4
1 wouldn't know what to do
16.7%
6
Complain to the
individual/organization that
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,
30.6%
11
discriminated against me
Contact Village offices
50.0/
18
Contact my elected municipal
33.3%
12
representative
Contact a local fair housing
��»>>»>>�J1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111,�
41.7%
15
organization
Contact HUD (Department of
30.6%
11
Housing and Urban Development)
Contact a private attorney
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J
25.0%
9
Contact the Village attorney
>f;»JJJJJJJJJJ JJJJJJJ„
13.9%
5
Contact the State Attorney General
,f;,,1,1,1,1,1,1,1,1,1,1,,1,lllllllll,,lllll,
19.4%
7
Other (please specify)
answered question 36
skipped question 6
199 10 of 16
205
16. Are you familiar with the fair housing or housing counseling services provided by our
Village?
Response Response
Percent Count
0
Yes ,f;,J,J,J,J,J,J,J,I 7.5% 3
0
No �,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,. 92.5% 37
If yes, please list the services you are familiar with. (Examples: Crime Free Housing, Community Connections
Center) 5
answered question 40
skipped question 2
17. Have you seen or heard information regarding the fair housing programs, laws, or
enforcement?
Response Response
Percent Count
Yes o f ip yyyyyyyyyy yyyyyyyyyy yyyyyyyyyyiyyyyyyy 26.3% 1 0
No (If no, please skip to
0
�, »»»1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�1�
»»»J11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 73.7% 28
question #20)
If yes, where have you seen the information? (Examples: Village Hall, real estate agencies, banks)
7
answered question 38
skipped question 4
200 11 of 16
206
18. If you answered yes to question #17, what information have you seen/heard? (Check all
that apply)
Response Response
Percent Count
Fair housing flyers o r pamphlets
L��
55.6/
5
Fair housing handbook
1,f;,,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,
22.2%
2
Fair housing public service
33.3%
3
announcement on the radio
Fair housing public service
0.0%
0
announcement on the television
Other (please specify)
0
11.1 /°
1
answered question 9
skipped question 33
19. Do you think that adequate fair housing information is available in other language
translations?
Response Response
Percent Count
Yes
L��
0
8 6.7 /0
13
No
1,f;,,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,
13.3%
2
answered question 15
skipped question 27
201 12 of 16
207
20. In your opinion, how effective are the current fair housing laws, programs, and
enforcement mechanisms?
Response Response
Percent Count
Very effective
,f;,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,
23.5%
8
Somewhat effective
�,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,�
0
58.8%
20
Not effective
,f;,,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,
17.6%
6
answered question 34
skipped question 8
21. What do you feel would be the most effective way to inform the residents about their
fair housing rights and/or responsibilities? (Check all that apply)
Response Response
Percent Count
Public meeting (s) ,f;, J,J,J,J,J,J,J,J,J,J,J,J,J,, 28.2% 11
Fair housing literature/information in
°
61.5 /° 24
public libraries and Village Hall
Television Q
advertisements/announcements
Information on the Village
0
71.8 /0 28
website
Other (please specify)
35.9% 14
answered question 39
skipped question 3
202 13 of 16
208
22. Do you have any suggestions for changes to fair housing laws and practices that would
increase fair housing choice and/or remove impediments to fair housing choice? If yes,
please list:
Response
Count
answered question 11
skipped question 31
23. Please list below any additional actions you feel that Village could take to address
impediments and improve fair housing choice for all residents:
Response
Count
7
answered question 7
skipped question 35
24. What is your gender?
Response Response
Percent Count
Mae o f ip yyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyy 38.5% 1 5
0
Female I�,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,�� 61.5 /0 24
answered question 39
skipped question 3
203 14 of 16
209
25. What is your age?
Response Response
Percent Count
18-24
L�I
0.0%
0
25-34
8.1%
3
35-44
,;,;,;,;,;,,,,;,;,;,;,;,;,;,;,,,,;,;,;,;,;,;,;,;,,;,;,;,;,;,;,;,;,,,,;,;,;,;,;,;,;,;,,;,;,;,;,;,
���f,������������������������������������������������������������
37.8 o 0
14
45-64
,f;,,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,J,,J,J,
29.70 0
11
65 and up
,f;,,1,1,1,1,1,1,1,1,1,1,,1,1,1,1,1,1,1,1,1,1,,lllllllllllll,
24.3%
9
26. What is your race?
answered question 37
skipped question 5
Response Response
Percent Count
White
L�I
0
86.5 /0
32
African American/Black
0.0%
0
American Indian/Alaskan Native
0.0%
0
Asian
,f
2.7%
1
Native Hawaiian and Other
0.0%
0
Some Other Race
8.1%
3
Two or More Races
2.7%
1
answered question 37
skipped question 5
204 15 of 16
210
27. What is your ethnicity?
Response Response
Percent Count
Hispanic/Latino ,p„ 11.1% 4
0
Not Hispanic/Latino 88.9% 32
answered question 36
skipped question 6
205 16 of 16
211
RESOLUTION NO. 38-12
A RESOLUTION APPROVING THE
COMMUNITY DEVELOPMENT BLOCK GRANT
ENTITLEMENT PROGRAMA
ANALYSIS OF IMPEDIMENTS (Al) TO FAIR HOUSING
WHEREAS, the Village of Mount Prospect is an entitlement community, receiving an annual allocation
from the United States Department of Housing and Urban Development (HUD) for the Village of Mount
Prospect Community Block Grant (CDBG) Program; and
WHEREAS, the Village has used its Community Development Block Grant entitlement to implement
various projects to address the community development and housing needs of low and moderate -income
and elderly residents, to reduce and prevent the occurrence of deterioration in the Village, to increase
accessibility for the handicapped, and to address other community needs in conformance with the
objectives of the Community Development Block Grant Program; and
WHEREAS, as an entitlement community, the Village must certify it will "affirmatively further fair housing"
by; 1) conducting an Analysis of Impediments (Al} to Fair Housing Choice, 2) developing the effects of
identified impediments to fair housing and 3) maintaining records to support the Village's initiative to
affirmatively further fair housing; and
WHEREAS, the Village of Mount Prospect Community Development Department has prepared the
Analysis of Impediments (Al) for submittal to the Department of Housing and Urban Development; and
WHEREAS, the President and Board of Trustees have determined the Analysis of Impediments is of
benefit in providing for residents' health, safety and welfare and in meeting the community and housing
needs of its citizens.
NOW THEREFORE, BE IT RESOLVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS ACTING IN THE EXERCISE OF THEIR
HOME RULE POWERS:
SECTION ONE: The President and Board of Trustees of the Village of Mount Prospect hereby approve
the Analysis of Impediments (Al) attached to and made part of this resolution as Exhibit "A."
SECTION Two: The President and Board of Trustees of the Village of Mount Prospect hereby authorize
the Village Manager to submit the Village of Mount Prospect Analysis of Impediments (Al) to the United
States Department of Urban Housing and Development.
SECTION -THREE: This Resolution shall be in full force and effect from and after its passage and
approval in the manner provided by law.
AYES: Hoefert, Juracek, Matuszak, Polit
NAYS: None
ABSENT: Korn, Zadel
PASSED and APPROVED this 16 1h day of October 2012.
K.Wilks
Mayor
ATTEST:
M. Ligg A
Village
H:\CLKO\WIN\RESOLUTION\cdbganalysisimpediments
206 212
Insert W-9 here.
207 213
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0- Go to wwwdrs-govlForm W9 for instructions and the latest information.
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on your income tax retu, ).ir;ameis,requirecioninis
'0
Ivegarcled en—fity name, if different from above
3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the
following seven boxes.
El Individual/sole proprietor or F1 C Corporation El S Corporation Partnership Trust/estate
single -member LLC
F� Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) to"
Note: Check the appropriate box in the. line abtwe fortht tax classifiration, of the tinge,melober owner,, M not check
LLC if the LLC is cl'assiffeM as asingle-m6mber LLC that is disregarded, fforn the owner unlesthe ownef of the LL CO Is
another LLC that is not disregarded froni� the owner for U.S. federal tax purposes. Othemisoo A.Mngle-rnembar LLC lihat
is disregarded from the owner should check th e appropriate box far th e tax classification of its owner.
W
5 Address (number, street, and apt. or suite no.) See instructions.
tFt
6 City, state, and ZIP code
0 0 not 'Trm, ro's
VMM Mi I - 11, 11 i a,
Give Form to the
requester. Do not
send to the IRS.
4 Exemptions (codes apply only to
certain entities, not individuals; see
instructions on page 3):
Exempt payee code (if any)
Exemption from FATCA reporting
code (if any)
(Applies to accounts maintainad mist the US)
Requester's name and address
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid
backup withholding. For individuals, this is generally your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part 1, later. For other
entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
TIN, later.
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and
Number To Give the Requester for guidelines on whose number to enter.
Social security, number
or
yet, identification number
L�T!11013,
��000000n�
I
Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding; and
3. 1 am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,
acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments
other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part 11, later.
Sign Signature of
Here U.S. person 0,
General Instrub
btions
M
Section references are to the Internal Revenue Code unless otherwise
noted.
Future developments. For the latest information about developments
related to Form W-9 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/FormW9.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an
information return with the IRS must obtain your correct taxpayer
identification number (TIN) which may be your social security number
(SSKI), individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or employer identification number
(EIN), to report on an information return the amount paid to you, or other
amount reportable on an information return. Examples of information
returns include, but are not limited to, the following.
9 Form 1099 -INT (interest earned or paid)
e Form 1099 -DIV (dividends, including those from stocks or mutual
funds)
,s Form 1099-MISC (various types of income, prizes, awards, or gross
proceeds)
o Form 1099-B (stock or mutual fund sales and certain other
transactions by brokers)
• Form 1099-S (proceeds from real estate transactions)
• Form 1099-K (merchant card and third party network transactions)
• Form 1098 (home mortgage interest), 1098-E (student loan interest),
1098-T (tuition)
• Form 1099-C (canceled debt)
• Form 1099-A (acquisition or abandonment of secured property)
Use Form W-9 only if you are a U.S. person (including a resident
alien), to provide your correct TIN.
If you do not return Form W-9 to the requester with a TIN, you might
be subject to backup withholding. See What is backup withholding,
later.
208 Cat. No. 10231X Form W-9 (Rev. 10-2018) 214
Insert SAM Registration (CAGE#) here.
5A E4
209 215
Insert IRS Certification Letter here.
210 216
MAY -21-2010 14:22 IRS
Department of the Treasury
Internal Revenue Service
Ogden, UT 8420 1
VILLAGE OF MT PROSPECT
0 E OF TREAS
50 S EMERSON ST
MT PROSPECT IL 60056-3218 504
Taxpayer Identification Number: 36-6006011
Form(s):
Dear Taxpayer:
1 610 637 3225 P.002
In -reply refer to; Change IDRS#
May 21, 2010 LTR 147C
36-6006011
This letter is in response to your telephone inquiry of May 21 st, 2 0 10.
Your Employer Identification Number (EIN) is 36-60060.11. 11. Please keep this number in
your permanent records. You should enter your name and your EIN,, exactly as shown
above, on all business federal tax forms that require its use, and on any related
correspondence documents,
If you have any questions regarding this letter, please call our Customer Service
Department at 1-800-829-0115 between the hours of 7:00 AM and 10:00 PM. If you
prefer, you may write to us at the address shown at the top of the first page of this letter.
When you wrlote, please include a telephone number where you may b►e reached and the
best time to call.
Sincerely,
THOMPSON
02-47820
Customer Service Representative
211 217
fAIRSDepartment of the Trekssar"y
Internial Revenue Scrviv,e
P,O. Box 2508
Cincinnati OH 45201
� 000909
VILLAGE OF MT PROSPECT
OFFICE OF TREAS
50 S EMERSON ST
MT PROSPECT IL 60056-3218
In reply refer to: 0752153521
Oct. 24, 2014 LTR 40760 0
36-6006011 000000 00
Input Op.
0752153521 00019492
BODC: TE
Federal Identification Number.* 36-6006011
Person to Contact: Customer Service
Toll Free Telephone Number.* 1-877-829-5500
Dear VILLAGE OF MT PROSPECT:
This responds to your request for information about your federal tax
status. Our records do not specify your federal tax status. However,
the following general information about the tax treatment of state
and local governments and affiliated organizations may be of interest
to you.
GOVERNMENTAL UNITS
Governmental units, such as States and their political subdivisions,
are not generally subject to federal income tax. Political
subdivisions of a State are entities with one or more of the
sovereign powers of the State such as the power to tax. Typically
they include counties or municipalities and their agencies or
departments. Charitable contributions to governmental units are
tax-deductible under section 170(c)(1) of the Internal Revenue Code
if made for a public purpose.
ENTITIES MEETING THE REQUIREMENTS OF SECTION 115(1)
An entity that is not a governmental unit but that performs an
essential government function may not be subject to federal income
tax, pursuant to Code section 115(1). The income of such entities is
excluded from the definition of gross income as long as the income
(1) is derived from a public utility or the exercise of an essential
government function, and (2) accrues to a State, a political
subdivision of a State, or the District of Columbia. Contributions
made to entities whose income is excluded income under section 115
may not be tax deductible to contributors.
TAX-EXEMPT CHARITABLE ORGANIZATIONS
An organization affiliated with a State, county, or municipal
government may qualify for exemption from federal income tax under
section 50 1 (c) ( 3) of the Code, if ( 1) it is not an integral part of
the government, and (2) it does not have governmental powers
inconsistent with exemption (such as the power to tax or to exercise
enforcement or regulatory powers). Note that entities may meet the
requirements of both sections 501(c)(3) and 115 under certain
circumstances. See Revenue Procedure 2003-12, 2003-1 C.B. 316.
212 218
0752153521
Oct. 24,, 2014 LTR 40760 0
36-6006011 000000 00
Input OP: 0752153521 00019493
VILLAGE OF MT PROSPECT
OFFICE OF TREAS
50 S EMERSON ST
MT PROSPECT IL 60056-3218
Most entities must file a Form 1023, Application for Recognition
of Exemption Under Section 501(c))(3) of the Internal Revenue Code,
to request a determination that the organization is exempt from
federal income tax under 501(c)(3) of the Code and that charitable
contributions are tax deductible to contributors under section
170(c)(2). In additionp private foundations and other persons
sometimes want assurance that their grants or contributions are made
to a governmental unit or a public charity. Generally, grantors and
contributors may rely on the status of governmental units based on
State or local law. Form 1023 and Publication 4220, Applying for
501(c)(3) Tax -Exempt Status, are available online at wwwairs.gov/eo,
We hope this general information will be of assistance to you. This
letter, however, does not determine that you have any particular
tax status. If you are unsure of your status as a governmental unit
or state institution whose income is excluded under section 115(1)
you may seek a private letter ruling by following the procedures
specified in Revenue Procedure 2007-1# 2007-1 I.R.B. 1 (updated
annually).
If you have any questions, please call us at the telephone number
shown in the heading of this letter.
Sincerely yours,
r
ak
Kim D. Bailey
Operations Manager, AM Operations 3
213 219
Insert Latest Government Audit here.
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the Year Ended
December 31, 2018
Prepared by: Finance Department
Amit Thakkar
Director of Finance
Lynn M. Jarog
Deputy Director of Finance
216 222
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS
Page(s)
INTRODUCTORY SECTION
Principal Officials
'
OrganizationalChart ..............................................................................................................
ii
Letter of Transmittal ...............................................................................................................
iii -vii
Certificate of Achievement for Excellence in Financial Reporting ......................................
viii
FINANCIAL SECTION
INDEPENDENT AUDITOR'S REPORT............................................................................
1-3
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ........................
4-5
Management's Discussion and Analysis.................................................................... MD&A 1-11
GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS
Basic Financial Statements
Government -Wide Financial Statements
Statement of Net Position........................................................................................
6-7
Statement of Activities............................................................................................
8-9
Fund Financial Statements
Governmental Funds
BalanceSheet.......................................................................................................
10-11
Reconciliation of Fund Balances of Governmental Funds to
the Governmental Activities in the Statement of Net Position .........................
12
Statement of Revenues, Expenditures, and Changes in Fund Balances .............
13
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures, and Changes in Fund Balances to the Governmental
Activities int e Statement of Activities...........................................................
14
217 223
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued)
Basic Financial Statements (Continued)
Fund Financial Statements (Continued)
Proprietary Funds
Statement of Net Position.................................................................................... 15-16
Statement of Revenues, Expenses, and Changes in Net Position ....................... 17
Statement of Cash Flows..................................................................................... 18-19
Fiduciary Funds
Statement of Fiduciary Net Position................................................................... 20
Statement of Changes in Fiduciary Net Position ................................................ 21
Notes to Financial Statements...................................................................................... 22-82
Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance -
Budget and Actual
GeneralFund...........................................................................................................
83
RefuseDisposal Fund..............................................................................................
84
Prospect/Main TIF Fund.........................................................................................
85
Schedule of Changes in the Employer's Total OPEB Liability
and Related Ratios
Other Postemployment Benefits Plan.................................................................
86
Schedule of Employer Contributions
Illinois Municipal Retirement Fund........................................................................
87
PolicePension Fund................................................................................................
88
Firefighters' Pension Fund.................................................................................
89
Schedule of the Village's Proportionate Share of the Net Pension Liability
Illinois Municipal Retirement Fund......................................................................
90
Schedule of Changes in the Employer's Net Pension Liability
and Related Ratios
PolicePension Fund................................................................................................
91
Firefighters' Pension Fund......................................................................................
92
218 224
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued)
Required Supplementary Information (Continued)
Schedule of Investment Returns
PolicePension Fund........................................................................................... 93
Firefighters' Pension Fund................................................................................. 94
Notes to Required Supplementary Information....................................................... 95
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
AND SCHEDULES
MAJOR GOVERNMENTAL FUNDS
General Fund
Schedule of Revenues - Budget and Actual............................................................ 96-98
Schedule of Expenditures - Budget and Actual ...................................................... 99
Schedule of Detailed Expenditures - Budget and Actual ....................................... 100-111
Special Revenue Fund
Refuse Disposal Fund
Schedule of Operating Revenues - Budget and Actual ....................................... 112
Capital Projects Fund
Police and Fire Building Construction Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance -
Budgetand Actual............................................................................................. 113
Debt Service Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual .................................................... 114
NONMAJOR GOVERNMENTAL FUNDS
CombiningBalance Sheet............................................................................................ 115
Combining Statement of Revenues, Expenditures, and
Changesin Fund Balances......................................................................................... 116
Nonmaj or Special Revenue Funds
Combining Balance Sheet....................................................................................... 117-118
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances.................................................................................... 119-120
219 225
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
AND SCHEDULES (Continued)
NONMAJOR GOVERNMENTAL FUNDS (Continued)
Nonmajor Special Revenue Funds (Continued)
Motor Fuel Tax Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual ................................................ 121
Schedule of Expenditures - Budget and Actual .................................................. 122
Community Development Block Grant Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual ................................................ 123
Schedule of Expenditures - Budget and Actual .................................................. 124
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual
AssetSeizure Fund.............................................................................................. 125
Federal Equitable Share Fund............................................................................. 126
DUIFines Fund................................................................................................... 127
Foreign Fire Insurance Fund................................................................................ 128
Business District Fund......................................................................................... 129
Nonmajor Capital Proj ects Funds
CombiningBalance Sheet.......................................................................................
130
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances....................................................................................
131
Capital Improvement Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual ................................................
132
Schedule of Expenditures - Budget and Actual ..................................................
133
Flood Control Construction Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual ................................................
134
Schedule of Expenditures - Budget and Actual ..................................................
135
Street Improvement Construction Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual ................................................
136
220 226
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
AND SCHEDULES (Continued)
MAJOR ENTERPRISE FUND
Water and Sewer Fund
Schedule of Revenues, Expenses, and
Changes in Net Position - Budget and Actual ...................................................... 137
Schedule of Operating Revenues - Budget and Actual .......................................... 138
Schedule of Operating Expenses - Budget and Actual ........................................... 139-141
NONMAJOR ENTERPRISE FUNDS
Combining Statement of Net Position......................................................................... 142
Combining Statement of Revenues, Expenses, and Changes in Net Position ............ 143
Combining Statement of Cash Flows.......................................................................... 144-145
Parking System Revenue Fund
Schedule of Revenues, Expenses, and
Changes in Net Position - Budget and Actual ...................................................... 146
Schedule of Operating Expenses - Budget and Actual ........................................... 147
Village Parking System Fund
Schedule of Revenues, Expenses, and
Changes in Net Position - Budget and Actual ...................................................... 148
Schedule of Operating Expenses - Budget and Actual ........................................... 149
INTERNAL SERVICE FUNDS
Combining Statement of Net Position.........................................................................
150
Combining Statement of Revenues, Expenses, and Changes in Net Position ............
151
Combining Statement of Cash Flows..........................................................................
152-153
Computer Replacement Fund
Schedule of Revenues, Expenses, and
Changes in Net Position - Budget and Actual ......................................................
154
Schedule of Operating Expenses - Budget and Actual ...........................................
155
Risk Management Fund
Schedule of Revenues, Expenses, and
Changes in Net Position - Budget and Actual ......................................................
156
Schedule of Operating Revenues - Budget and Actual ..........................................
157
Schedule of Operating Expenses - Budget and Actual ...........................................
158
221 227
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS
AND SCHEDULES (Continued)
INTERNAL SERVICE FUNDS (Continued)
Vehicle Replacement Fund
Schedule of Revenues, Expenses, and
Changes in Net Position - Budget and Actual ...................................................... 159
Schedule of Operating Revenues - Budget and Actual .......................................... 160
Schedule of Operating Expenses - Budget and Actual ........................................... 161
Vehicle Maintenance Fund
Schedule of Revenues, Expenses, and
Changes in Net Position - Budget and Actual ...................................................... 162
Schedule of Operating Revenues - Budget and Actual .......................................... 163
Schedule of Operating Expenses - Budget and Actual ........................................... 164
FIDUCIARY FUNDS
PENSION TRUST FUNDS
Combining Statement of Net Position - Pension Trust Funds ............................... 165
Combining Statement of Changes in Net Position - Pension Trust Funds ............ 166
Schedule of Changes in Net Position - Budget and Actual
PolicePension Fund............................................................................................ 167
Firefighters' Pension Fund.................................................................................. 168
AGENCY FUNDS
Combining Statement of Changes in Assets and
Liabilities - Agency Funds.................................................................................... 169-170
OTHER SUPPLEMENTAL DATA
Consolidated Year End Financial Report.................................................................... 171
SUPPLEMENTAL DATA
LONG-TERM DEBT PAYABLE BY GOVERNMENTAL FUNDS
Schedule of General Long -Term Debt......................................................................... 172-173
222 228
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
SUPPLEMENTAL DATA (Continued)
LONG-TERM DEBT REQUIREMENTS
General Obligation Bonds of 2011B............................................................................
174
General Obligation Bonds of 2012..............................................................................
175
General Obligation Bonds of 2013..............................................................................
176
General Obligation Bonds of 2014..............................................................................
177
General Obligation Refunding Bonds of 2016............................................................
178
General Obligation Refunding Bonds of 2016A.........................................................
179
General Obligation Bonds of 2017..............................................................................
180
General Obligation Bonds of 2018A...........................................................................
181
General Obligation Bonds of 2018B............................................................................
182
IEPA Flood Loan (L17-1087) Contract Payable of 1999 ............................................
183
Installment Note Payable of 2012................................................................................
184
STATISTICAL SECTION
Financial Trends
Net Position by Component.....................................................................................
185-186
Change in Net Position.............................................................................................
187-190
Fund Balances of Governmental Funds...................................................................
191-192
Changes in Fund Balances of Governmental Funds ................................................
193-194
Revenue Capacity
Assessed Value and Actual Value of Taxable Property ...........................................
195
Property Tax Rates - Direct and Overlapping Governments ...................................
196-197
Principal Property Taxpayers...................................................................................
198
Property Tax Levies and Collections.......................................................................
199
SalesTaxes by Category..........................................................................................
200
Business District Sales Taxes by Category..............................................................
201
Home Rule Sales by Category..................................................................................
202
Direct and Overlapping Sales Tax Rates..................................................................
203
Debt Capacity
Ratios of Outstanding Debt by Type........................................................................
204
Ratios of General Bonded Debt Outstanding...........................................................
205
Direct and Overlapping Governmental Activities Debt ...........................................
206
Schedule of Legal Debt Margin...............................................................................
207
Demographic and Economic Information
Demographic and Economic Information................................................................
208
PrincipalEmployers.................................................................................................
209
223 229
VILLAGE OF MOUNT PROSPECT, ILLINOIS
TABLE OF CONTENTS (Continued)
STATISTICAL SECTION (Continued)
Operating Information
Page(s)
Full -Time Equivalent Employees................................................................................. 210-211
Operating Indicators..................................................................................................... 212-213
Capital Assets Statistics by Function........................................................................... 214
Additional Disclosures Required by SEC Rule 15c2-12 .................................................. 215-227
224 230
VILLAGE OF MOUNT PROSPECT, ILLINOIS
William A. Grossi
Eleni Hatzis
Paul Wm. Hoefert
Michael J. Cassady
Nellie S. Beckner
Karen Agoranos
David O. Erb
William J. Cooney, Jr.
William M. Schroeder
Julie K. Kane
John A. Koziol
Brian Lambel
Sean P. Dorsey
PRINCIPAL OFFICIALS
DECEMBER 31, 2018
MAYOR
Arlene A. Juracek
TRUSTEES
ADMINISTRATION
Richard F. Rogers
Colleen E. Saccotelli
Michael A. Zadel
Village Manager
Assistant Village Manager
Village Clerk
Director of Finance/Treasurer
Director of Community Development
Director of Building and Inspection Services
Director of Human Services
Police Chief
Fire Chief
Director of Public Works
-1-
231
VILLAGE OF MOUNT PROSPECT, ILLINOIS
ORGANIZATIONAL STRUCTURE
Boards
Fire Pension
Police Pension
Board
11
Finance
Board
Fire & Police
Village Manager
For Fire
Commissioners
Development
Insurance Tax
Board
Electorate
Village Board
Mayor
Six Trustees Elected At Large
Audit Committee
Village Services
Commissions
Public Works
Department
The mission of Mount Prospect Village Government is to advance our community's
collective quality of life and potential through adaptive leadership and leading-edge
service delivery.
-11-
232
Finance
Economic
Village Manager
L.
Development
Commission
Commission
Village
Finance
Transportation
Department
Safety
=PlanningAdministration
Commission
Community
Human Services
[SpeicialEvents
=SisterDevelopment
Department
Department
Coission
MMMMMMMOIN
Police
4m�_ 'I
Fire Department
Department
Public Works
Department
The mission of Mount Prospect Village Government is to advance our community's
collective quality of life and potential through adaptive leadership and leading-edge
service delivery.
-11-
232
MAYOR
Arlene A. Juracek
TRUSTEES
William A. Grossi
Eleni Hatzis
Paul Wm. Hoefert
Richard F. Rogers
Colleen E. Saccotelli
Michael A. Zadel
June 27, 2019
Village of Mount Prospect
50 South Emerson Street, Mount Prospect, Illinois 60056
The Honorable Arlene A. Juracek, Village President
Members of the Board of Trustees
Village Manager Michael J. Cassady, and
Citizens of the Village of Mount Prospect, Illinois
VILLAGE MANAGER
Michael J. Cassady
VILLAGE CLERK
Karen Agoranos
Phone: 847/392-6000
Fax: 847/392-6022
www. mountprospect. org
The Comprehensive Annual Financial Report of the Village of Mount Prospect, Illinois for the fiscal year ended
December 31, 2018 is submitted herewith. The report consists of management's representations concerning the
finances of the Village of Mount Prospect. Responsibility for both the accuracy of the data and the completeness
and fairness of the presentation, including all disclosures, rests with the Village.
To provide a reasonable basis for making these representations, management of the Village has established a
comprehensive internal control framework that is designed both to protect the government's assets from loss,
theft or misuse and to compile sufficient reliable information for the preparation of the Village of Mount
Prospect's financial statements in conformity with Generally Accepted Accounting Principles (GAAP). Because the
cost of internal controls should not outweigh their benefits, the Village's comprehensive framework on internal
controls has been designed to provide reasonable rather than absolute assurance that the financial statements
will be free from material misstatement. The Village has implemented GASB Statement No. 34, Basic Financial
Statements — and Management Discussion and Analysis - for state and local governments, including infrastructure
reporting. As management, we assert that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material respects.
The Village's financial statements have been audited by Sikich LLP, a firm of licensed certified public accountants.
The goal of the independent audit is to provide reasonable assurance that the financial statements of the Village
of Mount Prospect for the year ended December 31, 2018, are free from material misstatement. The independent
audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; assessing the accounting principles used and significant estimates made by management; and
evaluating the overall financial statement presentation. The independent auditor concluded based upon their
audit that there was a reasonable basis for rendering an unmodified opinion that the Village's financial statements
for the fiscal year ended December 31, 2018 are fairly presented in conformity with GAAP. The independent
auditor's report is presented as the first component of the financial section of this report.
227 233
GAAP require that management provide a narrative introduction, overview and analysis to accompany the basic
financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is
designed to complement the MD&A and should be read in conjunction with it. The Village's MD&A can be found
immediately following the report of the independent auditors.
Profile of the Village of Mount Prospect
The Village of Mount Prospect, a home rule community as defined by the Illinois Constitution, was incorporated
February 3, 1917 and is located 22 miles northwest from downtown Chicago in Cook County. The Village currently
has land area of 10.8 square miles and a population of 54,167 (2010 Census).
The Village operates under the Council/Manager form of government. Policymaking and legislative authority are
vested in the Village Board, which consists of a Mayor and six -member Board of Trustees. The Village Board is
responsible for, among other things, passing ordinances, adopting the budget, appointing committee members
and hiring the Village Manager. The Village Manager is responsible for carrying out the policies and ordinances of
the Village Board, for overseeing the day-to-day operations of the Village, and for appointing the heads of the
Village's departments. The Board is elected on a non-partisan basis. Board members are elected to four-year
staggered terms with three Board members elected every two years. The Mayor is elected to a four-year term.
The Mayor and Village Trustees are elected at large. The Village provides a full range of services including police,
fire, public works (including water and sewer), human services, finance, community development and
communication (television) services.
The annual budget serves as the foundation for the Village's financial planning and control. All departments of the
Village are required to submit their budget requests to the Finance Director by mid-July each year. Revenue
estimates are completed by the Finance Department in preparation for departmental budget reviews with the
Village Manager and Finance Director in early August. Initial budget requests are compiled by the end of August.
A proposed budget is prepared and delivered to the Village Board and Finance Commission at the end of
September. The proposed budget is also made available for public inspection in the Village Clerk's Office, on the
village website and at the Mount Prospect Public Library. A series of joint workshops are held with members of
the Village Board and Finance Commission at two (2) Committee of the Whole meetings in October. The Finance
Commission also meets separately with staff in October. The Village Board is required to hold a public hearing on
the proposed budget and to adopt a final budget no later than December 31st of each year, the close of the
Village's previous budget year. The budget is prepared by fund and by department. Expense cost centers are
created within departments giving a true picture of the cost of providing a particular service (i.e. Police
Department Investigations). Budget amendments require approval of the Village Board. Budget -to -actual
comparisons are provided for each individual governmental fund for which an appropriated annual budget has
been adopted.
For the General Corporate Fund and major special revenue funds, this comparison is presented in the required
supplementary information. For governmental funds, other than the General Corporate Fund and major special
revenue funds, with appropriated annual budgets, this comparison is presented in the non -major governmental
fund subsection of this report.
228 234
Major Initiatives
The Village staff, following directives of the Village Board and the Village Manager, has been involved in a variety
of projects throughout the year; projects which reflect initiatives found in the Village's Strategic Plan and
commitment to ensuring its citizens are able to live and work in an enviable environment. Below is a list of the
more significant accomplishments that address various goals identified for 2018.
• Public Safety Building — Village staff completed the acquisition of 799 Biermann Ct. for the new Police
Headquarters and 111 E. Rand Road for the new Fire Headquarters and station #13 facility.
• Levee 37 Plan — The Village has successfully secured $2,000,000 in grant funding for the construction of
storm water detention and associated storm mainline pipe upsizing in the Newton subdivision tributary
to the Des Plaines River.
• Sidewalk Policy & Program — The Village has deployed various strategies successfully to repair the
sidewalks and have mitigated over 2,000 vertical offsets in the Village's sidewalk network.
• Parenti and Raffaelli Ltd development & Busse Triangle Property Development — The Village has
successfully completed the relocation of Parenti and Raffaelli Limited and the relocation has opened up
this key site for redevelopment in the downtown. The development at 20 West and Park Terrace will bring
85 additional residential units in the downtown.
• Annexation Initiative — Continued annexation strategy to incorporate areas surrounded by the Mount
Prospect corporate limits. The Village has successfully completed the tollway annexation, which allows
the annexation of the property north of 1-90 and west of Wellner Creek.
• Downtown Intersection Study — The Village has completed a study that included an additional vehicle
crossing at the railroad tracks.
• Downtown Pedestrian: Busse/Main Crossing — The final design engineering for the project is completed
and the project is submitted to the Illinois Department of Transportation for their review.
• Traffic Control on Major Corridors — The Village has completed the Phase I engineering for Rand
Road/Central Road/Mount Prospect Road intersection. The Village has also started the Phase
engineering for Rand Road/Kensington Road/Route 83 intersection.
• Business Attraction Strategy — The Village has deployed various business attraction strategies. To attract
new restaurants, the Village has approved a Gaming Ordinance in support of restaurateurs. As a part of
the Village's branding strategy, the branding and marketing plan is being implemented.
Refer to the Strategic Plan tab of the 2019 Annual Budget document for a complete listing of major initiatives and
accomplishments.
All Departments continue to perform extremely well in delivering high quality services to our residents and
business community. Initiatives included in the Village's strategic plan have provided a focus for these services.
The Village's Annual Budget and Audit Documents were again recognized for their clarity and usability and Mount
Prospect was recognized as Tree City U.S.A. for the 34th consecutive year.
229 235
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from the
broader perspective of the specific environment within which the Village operates.
Local economy. The Village continues to benefit from growth in the local economy. There are a number of factors
that influence the economy of a specific community, and various measures are used to gauge the economic
outlook. Perhaps four of the most objective measures are the level of retail sales, the employment level of the
community, income levels in the community and building activity. In Illinois, sales taxes are allocated based upon
the point-of-sale, and accordingly represent the sales in the community. Total state sales tax receipts received
during the calendar year ended December 31, 2018 were $23,658,634 compared to $19,458,742 for the previous
year, an increase of 21.58%. The increase from the prior year is due to strong growth in the drug and
miscellaneous retail and automobile/filling station categories. Since the Village's portion of sales tax receipts is
based on a 1% tax rate, these receipts represent total retail sales of approximately $2.30 billion for 2018. The
Village projects that this revenue source will increase 3.0% during 2019 and 2020. The Village will continue its
efforts in the area of economic development and is optimistic that retail sales will grow in the coming years.
Mount Prospect's average unemployment during 2018 was 2.9%. This was a decrease from the prior year of 80
basis points (3.7% in 2017). The average unemployment rate for the State of Illinois for 2018 was decreased 80
basis points from the prior year coming in at 4.2%. The rate for U.S. decreased 50 basis points from 4.4% to 3.9%.
Mount Prospect's median family income, $71,925 as of the 2010 Census (using 5 -year estimates), was 21% higher
than the median for Cook County ($59,426) and 17% higher than the median for the State of Illinois ($61,229).
In a suburban setting where it is often difficult to distinguish the boundaries of one community from a neighboring
community, the economic activity of the "region" is a major influence on the economies of the individual
communities. The Village of Mount Prospect is located on the eastern edge of the "Golden Corridor" which
extends along Interstate 90 from O'Hare Airport to Elgin, a stretch of approximately 25 miles. Along this corridor
can be found the corporate headquarters of such corporations as Sears and Zurich North America. The corridor
is also home to regional headquarters for such corporations as AT&T and Siemens. The Corridor will continue to
grow, as thousands of acres remain available for development on its far western edge.
Long-term financial planning. In 2003, the Village conducted its first long-range financial planning workshop. The
workshop was held in response to the slowing economy and its impact to the Village's financial condition. The
goal of the workshop was to put the Village's financial condition back on firm ground in such a manner as to not
overburden residents and businesses from a tax standpoint or reduce the scope and quality of municipal services
that would jeopardize the livability and curb appeal of the community. The goal of the workshop was
accomplished through a series of revenue enhancements, budget cuts and the planned drawdown of fund
balance. Subsequent workshops continued into 2018. During the 2018 workshop, financial status reports were
provided for end -of -year results for 2017, updated projections for 2018 and a revised forecast for 2019.
Two additional tools have been developed in managing the long-range finances of the Village. The first is a Five -
Year Community Investment Program that outlines the major capital expenditure/project initiatives of the Village
over the next five years and identifies funding sources. Over the next five years (2019-2023), the Village has
identified $160.4 million in water and sewer, flood control, street, public building, equipment and other
miscellaneous capital projects. The second is the Village Strategic Plan for 2020 completed in early 2016. The
strategic plan provides the mission, vision, and goals for vision attainment along with the strategic action plan of
the organization. An implementation guide was developed in October 2016 using the goals identified in the
Strategic Plan. This implementation guide provides the objectives, short-term challenges and opportunities, and
230 236
action items to be taken for accomplishing the goals of the Village. Action items were prioritized as top or high
priority by the Village Board and fall into three categories; Policy Agenda, Management Agenda and Management
in Progress. The implementation guide is updated annually reflecting work completed and changing priorities.
Funding of initiatives identified in the strategic plan will receive a higher priority during the budget process.
Awards. The Government Finance Officers Association of the United States and Canada (GFOA) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the Village of Mount Prospect for its
comprehensive annual financial report for the year ended December 31, 2017. The Certificate of Achievement is
a prestigious national award recognizing conformance with the highest standards for preparation of state and
local government financial reports.
In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable and
efficiently organized Comprehensive Annual Financial Report (CAFR) whose contents conform to program
standards. Such CAFR must satisfy both generally accepted accounting principles and applicable legal
requirements. A Certificate of Achievement is valid for a period of one year only. The Village of Mount Prospect
has received a Certificate of Achievement since 1983. We believe our current report continues to conform to the
Certificate of Achievement program requirements, and we are submitting it to GFOA for evaluation.
In addition, the Village of Mount Prospect also received the Government Finance Officers Association's Award for
Distinguished Budget Presentation for its annual budget for the fiscal year beginning on January 1, 2018 and
ending December 31, 2018. In order to qualify for the Distinguished Budget Presentation 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 communications device. The Village of Mount Prospect has received this award each
year since 1994. The Village is awaiting word as to whether it received the Budget Award for its 2019 Budget
document.
Acknowledgements
The preparation of this report on a timely basis could not have been accomplished without the efficient and
dedicated services of the entire staff of the Finance Department. I would like to express special appreciation to
Lynn Jarog, Deputy Finance Director, Mike Grochocki, Accounting Supervisor and Accountants Nancy Warnock
and Rumiana Nihtianova who contributed greatly to its preparation. I would also like to thank Dave Erb, Former
Finance Director, for providing exceptional leadership to the Finance Department at the Village of Mount Prospect
for fifteen years. Additionally, I would like to acknowledge the Mayor, the Board of Trustees, the Finance
Commission and Village Manager for their leadership and support in planning and conducting the financial affairs
of the Village in a responsible and progressive manner.
Respectfully submitted,
Amit Thakkar
Finance Director
231 237
Government Finance Officers Association
Certificate of
'g i
Achevement
for Excellence
Financial
in
Presented to
V01
age of Mount Pros',,ptct
Illinois
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31, 2017
Executive Director/CEO
232 - viii -
238
INDEPENDENT AUDITOR'S REPORT
The Honorable Mayor
Members of the Board of Trustees
Village of Mount Prospect, Illinois
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the
business -type activities, each major fund, and the aggregate remaining fund information of the
Village of Mount Prospect, Illinois (the Village) as of and for the year ended December 31,
2018, and the related notes to the financial statements, which collectively comprise the Village's
basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with accounting principles generally accepted in the United States of America; this
includes the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the Village's preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the Village's internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
233 -1-
239
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the business -type activities, each
major fund, and the aggregate remaining fund information of the Village of Mount Prospect,
Illinois, as of December 31, 2018, and the respective changes in financial position and, where
applicable, cash flows thereof for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Change in Accounting Principle
The Village adopted GASB Statement No. 75, Accounting and Financial Reporting for
Postemployment Benefits Other Than Pensions, which established standards for measuring and
recognizing liabilities, deferred inflows and outflows of resources and expenses and modified
certain disclosures in the notes to financial statements and the required supplementary
information as discussed in Note 13 to the basic financial statements. Our opinion is not
modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis and other required supplementary information be
presented to supplement the basic financial statements. Such information, although not a part of
the basic financial statements, is required by the Governmental Accounting Standards Board,
who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and
other knowledge we obtained during our audit of the basic financial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures
do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Village's basic financial statements. The introductory section,
combining and individual fund financial statements and schedules, supplemental data, and
statistical section are presented for purposes of additional analysis and are not a required part of
the basic financial statements.
234 -2-
240
The combining and individual fund financial statements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other
records used to prepare the basic financial statements. Such information has been subjected to the
auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial
statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the combining and individual
fund financial statements and schedules are fairly stated, in all material respects, in relation to the
basic financial statements as a whole.
The introductory section, supplemental data, and statistical section have not been subjected to the
auditing procedures applied in the audit of the basic financial statements and, accordingly, we do
not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing standards
In accordance with Government Auditing Standards, we have also issued our report dated June 26,
2019, on our consideration of the Village's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements
and other matters. The purpose of that report is to describe the scope of our testing of internal
control over financial reporting and compliance and the results of that testing, and not to provide
an opinion on internal control over financial reporting or on compliance. That report is an integral
part of an audit performed in accordance with Government Auditing Standards in considering the
Village's internal control over financial reporting and compliance.
, "P, z,,Z"P,
Naperville, Illinois
June 26, 2019
235 241
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
The Honorable Mayor
Members of the Board of Trustees
Village of Mount Prospect, Illinois
We have audited, in accordance with the auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business -type activities, each major fund and the aggregate remaining
fund information of the Village of Mount Prospect, Illinois (the Village), as of and for the year
ended December 31, 2018, and the related notes to financial statements, which collectively
comprise the Village's basic financial statements and have issued our report thereon dated June 26,
2019
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Village's
internal control over financial reporting (internal control) to determine the audit procedures that
are appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the Village's
internal control. Accordingly, we do not express an opinion on the effectiveness of the Village's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the Village's financial statements will not be prevented or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of
deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
236 -4-
242
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Village's financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit and, accordingly,
we do not express such an opinion. The results of our tests disclosed no instances of noncompliance
or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
Village's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Village's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
saxz*4 ZZ7)
Naperville, Illinois
June 26, 2019
237 -5-
243
GENERAL PURPOSE EXTERNAL
FINANCIAL STATEMENTS
238 244
VILLAGE OF MOUNT PROSPECT, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS
For Fiscal Year Ended December 31, 2018
The Village of Mount Prospect (the "Village") Management's Discussion and Analysis is designed to (1) assist the reader in
focusing on significant issues, (2) provide an overview of the Village's financial activity, (3) identify changes in the Village's
financial position (its ability to address the next and subsequent year challenges), (4) identify any material deviations from the
financial plan (the approved budget), and (5) identify individual fund issues or concerns.
Since the Management's Discussion and Analysis (MD&A) is designed to focus on the current year's activities, resulting
changes and currently known facts, please read it in conjunction with the Transmittal Letter (beginning on page iii), and the
Village's financial statements (beginning on page 4).
USING THE FINANCIAL SECTION OF THIS COMPREHENSIVE ANNUAL FINANCIAL REPORT
The primary focus of local governmental financial statements had been to summarize fund type information on a
current financial resource basis. This approach was modified by Governmental Accounting Standards Board (GASB)
Statement No. 34. As a result, these financial statements now present two kinds of statements, each with a different
snapshot of the Village's finances. The financial statement's focus under GASB Statement No. 34 is on both the
Village as a whole (government -wide) and on the major individual funds. Both perspectives (government -wide and
major fund) allow the user to address relevant questions, broaden a basis for comparison (year to year or government
to government) and enhance the Village's accountability.
Government -Wide Financial Statements
The government -wide financial statements (see pages 4-7) are designed to be corporate -like in that all of the
governmental and business -type activities are consolidated into columns that add to a total for the Primary
Government. The focus of the Statement of Net Position (the "Unrestricted Net Position") found on pages 4-5 is
designed to be similar to bottom line results for the Village and its governmental and business -type activities. This
statement combines and consolidates the governmental fund's current financial resources (short-term spendable
resources) with capital assets and long term obligations using the accrual basis of accounting and economic resources
measurement focus.
The Statement of Activities (see pages 6-7) is focused on both the gross and net cost of various activities (including
governmental and business -type), which are supported by the government's general taxes and other resources. This
is intended to summarize and simplify the user's analysis of the cost of various governmental services and/or subsidy
to various business -type activities.
The governmental activities reflect the Village's basic services, including police, fire, public works, and administration.
Property taxes, sales and income taxes and local utility taxes finance the majority of these services. The business -type activities
reflect private sector type operations (water, sewer, and parking operations), where the fee for service typically covers all or
most of the cost of operation, including depreciation.
Fund Financial Statements
Traditional users of governmental financial statements will find the Fund Financial Statements presentation more familiar. The
focus is on major funds rather than (the previous model's) fund types.
The Governmental Major Fund (see pages 8-12) presentation is organized on a sources and uses of liquid resources basis. This
is the manner in which the financial plan (the budget) is typically developed. The flow and availability of liquid resources is a
clear and appropriate focus of any analysis of a government. Funds are established for various purposes and the Fund Financial
Statement allows the demonstration of sources and uses and/or budgeting compliance associated therewith.
239 245
The Fund Financial Statements also allow the government to address its Fiduciary Funds (Pension Trust and Agency Funds).
While these funds represent trust responsibilities of the government, these assets are restricted in purpose and do not represent
discretionary assets of the government. Therefore, these assets are not presented as part of the Government -Wide Financial
Statements.
While the Business -type Activities column on the Proprietary Fund Financial Statements (see pages 13-17) is the same as the
Business -type column on the Government -Wide Financial Statement, the Governmental Funds total column requires a
reconciliation because of the different measurement focus (current financial resources versus total economic resources) which
is reflected on the page following each statement (see pages 10 and 12). The flow of current financial resources will reflect
bond proceeds and interfund transfers as other financial sources, as well as capital expenditures and bond principal payments
as expenditures. The reconciliation will eliminate these transactions and incorporate the capital assets and long-term obligation
(bonds and others) into the Governmental Activities column (in the government -wide statements).
Infrastructure Assets
Historically, a government's largest group of assets (infrastructure — i.e. roads, bridges, storm sewers, etc.) have not been
reported nor depreciated in governmental financial statements. GASB Statement No. 34 requires that these assets be valued and
reported within the Governmental Activities column of the Government -wide Statements. Additionally, the government must
elect to either (1) depreciate these assets over their estimated useful life or (2) develop a system of asset management designed
to maintain the service delivery potential to near perpetuity. If the government develops the asset management system (the
modified approach), which periodically (at least every third year), by category, measures and demonstrates its maintenance of
locally established levels of service standards, the government may record its cost of maintenance in lieu of depreciation. The
Village of Mount Prospect has chosen to depreciate assets over their useful life. If a road project is considered maintenance - a
recurring cost that does not extend the road's original useful life or expand its capacity - the cost of the project will be expensed.
An "overlay" of a road will be considered maintenance whereas a "rebuild" of a road will be capitalized.
GOVERNMENT -WIDE STATEMENTS
Statement of Net Position
The Village's combined net position for the primary government decreased from a negative $14.8 million to a negative
$29.6 million. There is a restatement done to the net position as of January 1, 2018 due to change in the accounting
principle due to the first time application of GASB statement 75 (Accounting and Financial Reporting for Post -
Employment Benefits Other Than Pensions). The net decrease of $11.0 million is attributable to the change in the
accounting principal, $2.9 million is attributable to a decrease of $2.8 million in Governmental Activities and decrease
of $0.9 in Business -Type Activities.
Table 1 reflects the condensed Statement of Net Position. For more detailed information see the Statement of Net Position
found on pages 4-5. Table 2 focuses on the changes in net position of the governmental and business -type activities.
(This space is intentionally left blank.)
240 246
Current and other assets
Capital as sets
Total assets
Deferred outflows of resources
Total assets /deferred outflows
Current liab ilitie s
Noncurrent liabilities
Total liabilities
Deferred inflows of resources
Total liabilities/deferred inflows
Net Position
Net investment in capital assets
Restricted net position
Unrestricted net position
Total net position
Table 1
Statement of Net Position
as of December 31, 2018 (in millions)
Governmental
Business -type
32.5 $ 36.0 $ 62.7
$ 70.2
Activities
Activities
Total
4.1
2018 2017
2018 2017
2018
2017
$ 114.0 $ 78.6 $
15.7 $ 12.4
$ 129.7 $
91.0
68.4 63.4
37.6 36.7
106.0
100.1
$ 182.4 $ 142.0 $
53.3 $ 49.1
$ 235.7 $
191.1
17.3 14.2
0.4 1.0
17.7
15.2
4z 1007 Q 1 cti 1) Q
S2 7 Q cn 1
Q 7S2 A 4t
Inti 2
$ 5.3 $ 5.9 $ 1.4 $ 1.0 $ 6.7 $ 6.9
111 A 1 7S 1 1 n 2 or, 0 1A1 7 1 Q1 n
$ 237.7 $ 181.0 $ 11.7 $ 7.9 $ 249.4 $ 188.9
32.5 32.0 1.1 0.2 33.6 32.2
� 17n 1 (t 112 n (t 17 Q (t Q 1 (t 7Q2 n q, 771 1
$ 30.2
$ 34.2 $
32.5 $ 36.0 $ 62.7
$ 70.2
7.1
4.1
- - 7.1
4.1
(107.8)
95.1)
8.4 6.0 99.4
(89.1)
$(70.5)
$ (56•8) $
40.9 $ 42.0 $ (29.6)
$ (14.8)
Normal Impacts
There are six basic (normal) transactions that will affect the comparability of the Statement of Net Position summary
presentation.
Net results of activities - which will impact (increase/decrease) current assets and unrestricted net position.
Borrowingfor or capital - which will increase current assets and long-term debt.
Spending borrowed proceeds on new capital - which will reduce current assets and increase capital assets. There is a second
impact, an increase in invested in capital assets and an increase in related net debt which will not change the invested in capital
assets, net of debt.
Spending of non -borrowed current assets on new capital - which will (a) reduce current assets and increase capital assets and
(b) will reduce unrestricted net position and increase invested in capital assets, net of debt.
Principal payment on debt - which will (a) reduce current assets and reduce long-term debt and (b) reduce unrestricted net
position and increase invested in capital assets, net of debt.
Reduction of capital assets through depreciation - which will reduce capital assets and invested in capital assets, net of debt.
241 247
Current Year Impacts
Governmental activities net position decreased $2.9 million while the business -type activities net position decreased
by $0.9 million. The governmental activities total assets/deferred outflows increased by $43.5 million and the
governmental activities total liabilities/deferred inflows increased by $57.2 million, of which $10.75 million of
increases are attributable to first time application of GASB 75 (Accounting and Financial Reporting for Post -
Employment Benefits Other Than Pensions). The total assets increase of $43.5 million in governmental activities was
the result of an increase of $35.4 million in current and other assets, increase of $5.0 million in capital assets and, an
increase in deferred outflows of $3.1 million. The $35.4 million increase in current assets was due to an increase in
cash of $40.4 million and a decrease in due from other governments of $1.6 million. Surplus from operations in the
General Fund and proceeds from the sale of bonds accounted for the increase in cash and investments. Amounts due
from the Mount Prospect Public Library related to their outstanding debt accounted for the decrease in due from other
governments. The decrease in total net position of $0.9 million in business -type activities was due to an increase in
current assets of $3.3 million, an increase in capital assets of $0.9 million, a decrease in deferred outflows of $0.6
million, a net increase in current and noncurrent liabilities of $3.8 million, and an increase in deferred inflows of $0.9
million.
The increase in deferred outflows of $3.1 million for the governmental activities was due to a increase in pension -
related items for IMRF, Police and Fire. The decrease in current liabilities was primarily due to decrease in the total
accounts payable. Changes in the other categories resulted in the timing related to the normal course of operations.
Liabilities for business -type activities increased from $7.9 million to $11.7 million. This increase was due to an
increase in non-current liabilities of $3.4 million and an increase in current liabilities of $0.4 million.
Changes in Net Position
The Village's combined change in net position for the primary government in 2018 was a decrease of $3.8 million
versus a decrease of $2.1 million in 2017. Activities for the governmental activities saw a decrease in net position of
$2.9 million from 2017, while activities for the business -type funds saw a decrease in net position of $0.9 million from
2017. The following chart lists the revenues and expenses for the current and prior fiscal years.
(This space is intentionally left blank.)
242 248
Table 2
Changes in Net Position
as of December 31, 2018 (in millions)
Governmental Business -type
Activities Activities Total
Revenues
2018
2017
2018
2017
2018
2017
Program revenues
Charges for service
$
11.0
$ 10.7
$
14.6
$
13.7
$
25.6
$
24.4
Operating grants
2.0
2.7
-
-
2.0
2.7
Capital grants/contrib.
0.5
0.2
-
-
0.5
0.2
General revenues
Property taxes
19.2
18.4
-
1.5
19.2
19.9
Business district taxes
0.3
0.3
-
-
0.3
0.3
Sales/Use taxes
29.8
25.3
-
-
29.8
25.3
Income taxes
5.2
5.0
-
-
5.2
5.0
Utility taxes
3.5
3.5
-
-
3.5
3.5
Other taxes
4.3
4.4
-
-
4.3
4.4
Investment income
0.7
0.2
-
-
0.7
0.2
Contributions
-
-
-
-
-
-
Other
1.2
-
0.2
0.1
1.4
0.1
Total revenue
$
77.7
$ 70.7
$
14.8
$
15.3
$
92.5
$
86.0
Expenses
General government
$
11.9
$ 10.7
$
-
$
-
$
11.9
$
10.7
Public safety
42.7
37.4
-
-
42.7
37.4
Highways and streets
15.6
16.2
-
-
15.6
16.2
Health
4.8
4.6
-
-
4.8
4.6
Welfare
1.6
2.1
-
-
1.6
2.1
Culture and recreation
0.6
0.6
-
-
0.6
0.6
Interest
3.4
2.0
-
-
3.4
2.0
Water and sewer
-
-
15.4
14.3
15.4
14.3
Parking
-
-
0.3
0.2
0.3
0.2
Total expenses
$
80.6
$ 73.6
$
15.7
$
14.5
$
96.3
$
88.1
Change in net position
$
(2.9)
$ (2.9)
$
(0.9)
$
0.8
$
(3.8)
$
(2.1)
Net Position, January 1 $ (56.9) $ (54.0) $ 42.0 $ 41.2 $ (14.9) $ (12.8)
Change in accounting principal (10.7) - (0.3) - (11.0) -
Prior Period Adjustment - - - - - Net Position (Deficit), January 1, Restated $ (67.6) $ (54.0) $ 41.7 $ 41.2 $ (25.9) $ (12.8)
Net Position (Deficit), December 31 $ (70.5) $ (56.9) $ 40.8 $ 42.0 $ (29.7) $ (14.9)
(Note: There may be some slight differences in totals due to rounding).
243 249
Normal Impacts
There are eight basic impacts on revenues and expenses and are reflected below.
Revenues:
Economic condition - This can reflect a declining, stable or growing economic environment and has a substantial impact
on state income, sales and utility tax revenue as well as public spending habits for building permits, elective user fees and
volumes of consumption.
Increase/decrease in Village approved rates - While certain tax rates are set by statute, the Village Board has significant
authority to impose and periodically increase/decrease rates (water, sewer, licenses and fees, home rule sales tax, utility
taxes, etc.).
Changing patterns in intergovernmental and grant revenue (both recurring and non-recurring) - Certain recurring
revenues (state shared revenues, etc.) may experience significant changes periodically while non-recurring (or one-time)
grants are less predictable and often distorting in their impact on year-to-year comparisons.
Market impacts on investment income - The Village's investment portfolio is managed using a short-term average
maturity and the market condition may cause investment income to fluctuate less than alternative longer-term options.
Expenses:
Introduction of new programs - Within the functional expense categories (Public Safety, Public Works, General
Government, etc.) individual programs may be added or deleted to meet changing community needs or unfunded mandates
from other governmental levels.
Increase/Decrease in authorized personnel - Changes in service demand may cause the Village Board to
increase/decrease authorized staffing levels. Staffing costs (salary and related benefits) represent approximately 80%
of the Village's General Fund operating costs.
Salary increases (annual adjustments and merit) - The ability to attract and retain human and intellectual resources
requires the Village to strive for a competitive salary range position in the marketplace. In addition, the Village has 4
separate bargaining units representing various segments of the employee population.
Inflation - While overall inflation appears to be reasonably low, the Village is a major consumer of certain commodities
such as supplies, fuels and parts. Some specific areas may experience unusually high price increases.
CURRENT YEAR IMPACTS
Governmental Activities
Revenue:
Total revenues for the Village's Governmental Activities for 2018 were $77.7 million.
Sales/Use taxes are the largest revenue source for governmental activities accounting for $29.8 million or an
increase of $4.5 million from the prior year. The increase was due primarily to the steadily improving local
economy and additional new retail coming on line. The sales tax consists of a 1.0% state portion and 1.0% local
home -rule portion. Property taxes are the second highest revenue source with $19.2 million in revenue. This
revenue has historically been the most stable source for the Village. This was an increase of $0.8 million from the
prior year due to a new Tax Increment Financing district of Prospect/Main. There was an increase of $0.3 million
in charges for service. The investment income for the year is $0.7 million or an increase of 0.5 million from the
prior year. Other taxes and revenues sources didn't show any significant changes compared to prior year.
244 250
Governmental Activities (cont)
Expenses:
Total expenses for the Village's Governmental Activities for 2018 were $80.6 million.
Public Safety, which includes Police and Fire, accounts for the largest portion of governmental expenses. Total
Public Safety expenses in 2017 were $42.7 million, an increase of $5.3 million from 2017. The increases are
mainly attributable to capital projects as well as the increase in the Police and Fire pension expenses. Expenses for
Highways and Streets, which are made up of the public works divisions (excluding water and sewer) is the second
largest category of governmental expenses totaling $15.6 million, a decrease of $0.6 million from the prior year.
The decrease is primarily due to expenses related to capital projects.
Business -Type Activities
Revenues:
Total revenues for the Village's Business -Type Activities for 2018 were $14.8 million.
Business -type activities in the Village consist of Water and Sewer Operations and Parking Operations. Charges
for service annually account for the largest share of revenue for business -type activities. Of the $14.6 million
generated in 2018, $14.2 million is from water sales and sewer fees and charges, $0.3 million is from parking
operations and the balance is from various penalties, tap and meter fees. For 2017, water sales and sewer fees
were $13.4 million. Previously, the Water and Sewer Fund also received special service area taxes in the amount
of $1.5 million. The final debt payment pertaining to the special service area is concluded and special service
area taxes are eliminated for the fiscal year 2018 and onwards. These taxes supported the delivery of Lake
Michigan Water to Village residents that are connected to the Village's water system.
Expenses:
Total expenses for the Village's Business -Type Activities for 2018 were $15.7 million.
Of the total expenses for business -type activities, $15.4 million is attributable to Water and Sewer while $0.3
million is attributable to parking. $6.6 million in Water and Sewer Fund expenses were for the acquisition of
water through the Northwest Suburban Municipal Joint Action Water Agency (JAWA). In comparison, of the
$14.5 million in expenses for 2017, $6.5 million were attributable to the acquisition of water through JAWA.
FINANCIAL ANALYSIS OF THE VILLAGE'S GENERAL FUND
The General Fund is the Village's primary operating fund. It supports a majority of the day-to-day services delivered
to its residences and businesses. The fund balance of the General Fund saw an increase of $3.7 million in 2018 from
$19.3 million to $23.0 million. In 2018, General Fund revenues came in above the final budget by $0.7 million while
expenditures and net transfers came in $1.8 million under budget. The final Village budget had anticipated an increase
in the General Fund - fund balance of $1.2 million.
No other significant deviations from the final budget were seen in revenues during 2018.
245 251
General Fund Budgeting Highlights
During 2018, the Village amended the budget four (4) times. Table 3 below reflects the original and revised budget
and the actual revenues and expenditures for the General Fund. More information can be found in the schedule of
revenues, expenditures and changes in fund balance beginning on page 94.
Table 3
General Fund Budgetary Changes
Calendar Year 2018 (in millions)
Revenues and Other Financing Sources
Taxes
Intergovernmental
Other
Total Revenues
Expenditures and Transfers
Expenditures
Net Transfers
Total Expenditures and Transfers
Change in Fund Balance
Other Major Funds
Original Revis ed
Binet Bum Actual
$ 23.9 $
24.7
4.9
$ 53.5 $
$ 54.1 $
0.8
$ 54.9 $
$ (1.4) $
23.8 $
23.8
28.8
29.4
5.7
5.8
58.3 $
59.0
54.7 $
52.9
2.4
2.4
57.1 $
55.3
1_?
1.7
There are four (4) other Major Funds for Fiscal Year ended December 31, 2018. These four Funds are 1) Refuse
Disposal Fund, 2) Debt Service Fund, 3) Prospect/Main TIF Fund, 4) Police and Fire Building Construction.
Refuse Disposal Fund - This special revenue type Fund coordinates the Village's comprehensive municipal solid waste
program. Total revenues for 2019 were $4.4 million, an increase of $0.1 million from the prior year. Almost the entire
amount of revenue received during 2018 was due to charges for service. Total expenditures for 2018 were $4.5 million,
an increase of $0.3 million from the prior year. Ending fund balance decreased by $0.1 million to $1.3 million.
Debt Service Fund - This Fund is used to accumulate monies for payment of principal and interest on general obligation
bonds and other borrowings. Total revenues for 2018 were $5.0 million, an increase of $0.1 million from the prior year.
Of this total revenue amount, $2.4 million is from property taxes, $1.6 million is from an intergovernmental transfer
from the Mount Prospect Public Library to pay for library related debt, and $1.0 million is from other taxes. Total
expenditures for 2018 were $5.0 million, an increase of $0.1 from the prior year. During the fiscal year 2018, a new
refunding bonds were issued for $5.9 million and an additional premium of $0.5 million was received. $4.2 million was
paid to bond escrow agent to refund the bond. There was also an interfund transfer of $1.6 million received by the debt
service fund. Ending fund balance increased by 4.0 million to $4.2 million.
Prospect/Main TIF - This special revenue type TIF Fund is used to account for the resources to acquire property and
construct certain improvements in the Prospect/Main Tax Incremental Financing District. Financing is being provided
by incremental property taxes, general obligation bond proceeds, and investment income. The Village issued General
Obligation Bonds, Series 2018A in the amount of $11.9 million, of which $7.1 million were received by the
Prospect/Main TIF with a premium of $0.2 million. Total revenues for 2018 were 0.7 million. The total revenues for
2017 were negligible. The total expenses for 2018 were $11.3 million, of which $7.4 million is used for land acquisitions
246 252
and 3.2 million is used for other capital outlay items. The total expenses for prior year was 0.3 million. Ending fund
balance for the TIF is 0.7 million, a decrease of 3.2 million from prior year.
Police and Fire Building Construction - This capital project type fund is used to account for the resources to construct
the police and fire building. Financing is provided primarily by general obligation bond proceeds. Total revenues for the
year 2018 are $0.2 million. The Village issued Village issued $32.5 General Obligation Bonds and has received an
additional premium of $1.0 million on issuance of the bonds. The total expenses for 2018 is $2.0 million. $0.7 million
is used for the debt service and $1.3 million is used for the construction projects. The ending fund balance is $31.7
million to be used for the construction of Fire and Police headquarters.
Capital Assets
At the end of 2018, the Village had a combined total of $106.0 million invested in a broad range of capital assets including
village facilities, roads, bridges, water/sewer lines and machinery and equipment (see Table 4 below). The following
reconciliation summarizes the changes in Capital Assets.
Table 4
Capital Assets at Year End
Net of Depreciation (in millions)
This amount represents a net increase (including additions and deletions) of $5.8 million from 2017.
(This space is intentionally left blank.)
247 253
Governmental
Business -type
Total Primary
Activities
Activities
Government
2018 2017
2018 2017
2018
2017
Land (including right-of-way)
$ 13.1 $
10.3
$ 17.6 $ 17.6 $
30.7
$ 27.9
Construction in Progress
7.0
2.3
1.6 0.9
8.6
3.2
Buildings & Improvements
27.2
27.8
1.5 1.5
28.7
29.3
Vehicles
4.0
4.4
- -
4.0
4.4
Machinery & Equipment
1.5
1.5
1.5 1.7
3.0
3.2
Infrastructure
15.6
17.2
15.4 15.0
31.0
32.2
Total Capital Assets
$ 68.4 $
63.5
$ 37.6 $ 36.7 $
106.0
$ 100.2
This amount represents a net increase (including additions and deletions) of $5.8 million from 2017.
(This space is intentionally left blank.)
247 253
Table 5
Change in Capital Assets (in millions)
Governmental Business -type
Activities Activities Total
Beginning Balance
$ 63.5 $
36.7 $
100.2
Additions
Depreciable
1.5
1.6
3.1
Non -Depreciable
8.0
0.9
8.9
Retirements
Depreciable
(0.9)
-
(0.9)
Non -Depreciable
(0.5)
(0.9)
(1.4)
Depreciation
(4.1)
(0.7)
(4.8)
Retirement
0.9
-
0.9
Ending Balance
$ 68.4 $
37.6 $
106.0
Table 5 above shows the change in capital assets during 2018. This year's major additions to the capital assets include the
following (in millions):
Governmental Activities
Land acquisitions - $2.8
Vehicles for Public Safety, Public Works and Village Fleet - $0.3
Various construction projects in -progress - $5.2
Purchases of various machinery & equipment - $0.4
Infrastructure Improvements - 0.8
Business -Type Activities
Various construction projects in -progress - $1.6
Infrastructure Improvements - $0.9
More detailed information on capital asset activity can be found in Note 4 of the notes to the financial statements beginning
on page 33.
Debt Outstanding
The Village of Mount Prospect had total long-term debt and loans payable of $242.9 million as of December 31, 2018. Long-
term debt is comprised of general obligation debt, compensated absences to employees, other post -employment benefits (OPEB),
loans payable, and pension liability for IMRF, police and fire. During the year, $50.3 million of general obligation debt and
notes payable were issued while pension liability for police, and fire, increased by $15.6 million. The net pension liability of
IMRF decreased by $5.7 million. The compensated absences had a net decrease of $0.4 million, while the total OPEB (Other
Post Employment Benefit) liability has a net decrease of 2.2 million. Decreases in long term debt include the retirement of
$7.4 million in general obligation debt, and $0.6 million in notes and loan contracts.
The Village of Mount Prospect maintains an AA+ rating from Standard and Poor's. As a home rule authority, the Village of
Mount Prospect does not have a legal debt limit.
248 254
More detailed information on long-term debt activity can be found in Note 6 of the notes to the financial statements beginning
on page 37
Economic Factor's and Next Year's Budget
The General Fund, the Village's main operating fund, ended with a solid surplus for calendar year 2018. The $3.7
million surplus increases the fund balance to 40% of the subsequent year budgeted expenditures. The Village Board
has set as its benchmark a level of reserves equal to 25% of subsequent year expenditures. Total village revenues for
2018 continued to see positive increases from the prior year. Conservative approaches to estimating revenue and
strong expenditure management by the various departments have allowed the Village to maintain a strong financial
condition through several lean years following the significant downturn in the economy that started at the end of 2008.
Continuing challenges in 2019 and years to come include, reductions in revenue due to state budgetary issues, rising
personnel related costs (wages, insurance, etc.) and the funding of the public safety pensions. Approximately 80% of
the operating budget is made up of these personnel and related costs.
The Village's average unemployment for 2018 was 2.9%. This is below the state and national unemployment rate of 4.2%
and 3.9% respectively. The Village's unemployment rate decreased 80 basis points from the prior year.
The 2019 Budget represents a 17.9% increase from the amended 2018 Budget and totals $169.5 million. The increases
are mainly attributable to major capital projects including Police and Fire building construction. The General Fund
increased $0.9 million, or 1.5% from the prior year. The Village's Operating Budget (that part which funds the
Village's day-to-day operations) shows an increase of 0.96% and totals $74 million. The Operating Budget includes
all General Fund expenditures as well as refuse disposal, water and sewer service, and various special revenue
activities.
Request for Information
This financial report is designed to provide a general overview of the Village of Mount Prospect's finances for all those with
an interest in the government's finances. Questions concerning any of the information provided in this report or requests for
additional financial information should be addressed to Amit Thakkar, Finance Director/Treasurer, Village of Mount Prospect,
50 South Emerson, Mount Prospect, Illinois 60056.
249 255
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF NET POSITION
December 31, 2018
ASSETS
Cash and investments
Receivables (net of allowance,
where applicable)
Property taxes
Other taxes
Accrued interest
Utility customers
Miscellaneous
Prepaid items
Inventory
Due from fiduciary
Due from other governments
Deposits - insurance
Deposits with joint venture
Capital assets not being depreciated
Capital assets being depreciated (net of
accumulated depreciation)
Total assets
DEFERRED OUTFLOWS OF RESOURCES
Pension items - IMRF
Pension items - Police Pension
Pension items - Firefighters' Pension
Unamortized loss on refunding
Total deferred outflows of resources
Total assets and deferred outflows of resources
LIABILITIES
Accounts payable
Accrued payroll
Accrued interest payable
Retainage payable
Other payables
Unearned revenue
Due to other governments
Noncurrent liabilities
Due within one year
Due in more than one year
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Deferred revenue - property taxes
OPEB items
Pension items - IMRF
Pension items - Police Pension
Pension items - Firefighters' Pension
Total deferred inflows of resources
Total liabilities and deferred inflows of resources
Primary Government
Governmental Business -Type
Activities
Activities
Total
$ 7517051412
$ 1303,971
$ 88,709,383
1817131005
-
18171305
81584,994
-
8,584,994
431879
-
43,879
-
1,491,569
1,491,569
1,001,491
3,360
1,004,851
414,476
1026
425,102
3261863
272,137
59900
21808
52
21)860
615141548
1,167
61515,715
296631925
-
29663,925
-
9761550
976,550
2011571054
19,1331897
3912901)951
4812591880
18,454,130
66,714,010
182,3881335
53,3471)459
23517351)794
1091087
376,615
1,985,702
717511377
-
717511)377
794541589
-
7,454,589
4629542
-
4629542
1792779595
3761615
17,654,210
19916651930
53,724,074
253,3901)004
3,0005018
10000
4001)098
977,242
69,565
1,046,807
4201846
289591
4499437
859949
2069662
2929611
202,233
1,863
2049096
5901319
35,815
626,134
169602
-
1602
515441889
288,701
5,833,590
22619001263
10,156,295
2379056,558
23797381361
11,787,572
249,525,933
1817131005
-
1817139005
294691659
70,520
2,540,179
491981143
9821620
5,180,763
318741360
-
3,874,360
311949847
-
31194,847
3214501014
1,053,140
33,503,154
270,188,375
12,840,712
283,02907
250 (This statement is continued on the following page.) 256
-6-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF NET POSITION (Continued)
December 31, 2018
NET POSITION
Net investment in capital assets
Restricted for
Highways and streets
Public safety - police
Public safety - fire
Debt service
Refuse disposal
Unrestricted (deficit)
TOTAL NET POSITION (DEFICIT)
Primary Government
Governmental Business -Type
Activities Activities Total
$ 3011921091 $ 32,472,358 $ 6204,449
215751480
- 2,575,480
2981936
- 298,936
3981223
- 398,223
215461115
- 2,546,1 15
1,2461659
- 1,246,659
(107,7791949)
8,411,004 (99,368,945)
$ (70,5221445) $ 40,883,362 $ (29,639,083)
251 See accompanying notes to financial statements.
_7_ 257
FUNCTIONS/PROGRAMS
PRIMARY GOVERNMENT
Governmental Activities
General government
Public safety
Highways and streets
Health
Welfare
Culture and recreation
Interest
Total governmental activities
Business -Type Activities
Water and sewer
Parking
Total business -type activities
TOTAL PRIMARY GOVERNMENT
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF ACTIVITIES
For the Year Ended December 31, 2018
Program Revenues
Operating Capital
Charges Grants and Grants and
Expenses for Services Contributions Contributions
$ 11,942,073 $
413621732 $
59,713 $ -
42,702,313
11)678,492
60,620 -
15,587,445
387,676
1,448,810 4881470
4,8111335
41)359,038
- -
L636J90
39,645
390,566 -
573,403
41,932
41491 -
3,396,566
1761600
421977 -
8016491325 11,046,115 2,007,177 488,470
1514191616
1412241032 - -
3111736
3421560 - -
15,731,352
141566,592 - -
$ 9613801677 $ 2516121707 $ 210071177 $ 488,470
252 -g-
258
Net (Expense) Revenue and Change in Net Position
Primary Government
Governmental Business -Type
Activities Activities Total
$ (7,519,628) $
- $ (7,519,628)
(40,963,201)
- (40,963,201)
(13,262,489)
- (13,262,489)
(452,297)
- (452,297)
(11205,979)
- (1,205,979)
(526,980)
- (526,980)
(3,176,989)
- (3,176,989)
(67,107,563) - (67,107,563)
- (1,195,584) (1,195,584)
- 30,824 30,824
(1,164,760) (1,164,760)
CHANGE IN NET POSITION
NET POSITION (DEFICIT), JANUARY 1
(2,896,762) (884,574) (3,781,336)
(56,874,737) 42503202 (14,842,075)
Change in accounting principle (101750,946) (264,726) (11,015,672)
NET POSITION (DEFICIT), JANUARY 1, RESTATED (67,625,683) 41,767,936 (251857,747)
NET POSITION (DEFICIT), DECEMBER 31 $ (70,522,445) $ 40,883,362 $ (29,639,083)
253 See accompanying notes to financial statements.
-9-
259
(67,107,563)
(1,164,760)
(68,272,323)
General Revenues
Taxes
Property
19,2281572
-
191228,572
Utility
3,4761968
-
31476,968
Business district
3151425
-
315,425
Home rule sales
514551278
-
5,455,278
Food and beverage
112591809
-
1125909
Real estate transfer
114261037
-
11426,037
Municipal motor fuel
701,716
-
701,716
Hotel/motel
478,585
-
478,585
Charitable games
027
-
027
Other
206,759
-
206,759
Intergovernmental - unrestricted
State sales and use tax
2413701264
-
245370,264
Income tax
511871361
-
51187,361
Replacement tax
3701542
-
370,542
Investment income
6751703
196,817
872,520
Miscellaneous
1,0491155
83,369
1,132,524
Total
64,21001
280,186
641490,987
CHANGE IN NET POSITION
NET POSITION (DEFICIT), JANUARY 1
(2,896,762) (884,574) (3,781,336)
(56,874,737) 42503202 (14,842,075)
Change in accounting principle (101750,946) (264,726) (11,015,672)
NET POSITION (DEFICIT), JANUARY 1, RESTATED (67,625,683) 41,767,936 (251857,747)
NET POSITION (DEFICIT), DECEMBER 31 $ (70,522,445) $ 40,883,362 $ (29,639,083)
253 See accompanying notes to financial statements.
-9-
259
VILLAGE OF MOUNT PROSPECT, ILLINOIS
BALANCE SHEET
GOVERNMENTAL FUNDS
December 31, 2018
Police and Fire
Refuse Prospect/Main Building Debt
General Disposal TIF Construction Service Nonmajor Total
ASSETS
Cash and investments
$ 161672,691
$ 949,936 $
712,311 $ 31,7081378 $ 4,100,470
$ 917921239
$ 63,936,025
Receivables (net, where applicable,
of allowances for uncollectibles)
Property taxes
161290,898
-
- - 2,422,107
-
18,71305
Other taxes
7,994,192
-
- - 49,586
541,216
8,584,994
Accrued interest
1,443
-
- 381074 -
-
39,517
Other
370,038
554,516
- - -
65,590
990,144
Due from other funds
22,254
-
- - -
-
22,254
Due from other governments
49,471
-
748 - 5,960,450
491,732
6,502,401
Inventories
204
-
- - -
-
204
Prepaid items
217,461
741095
600 - -
8
292,164
TOTAL ASSETS
$ 41,621,052
$ 1,5781547 $
7135659 $ 3117461452 $ 1255325613
$ 1058905785
$ 99,083,108
254 (This statement is continued on the following page.) 260
-10-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
BALANCE SHEET
GOVERNMENTAL FUNDS (Continued)
December 31, 2018
255 See accompanying notes to financial statements.
- 11 - 261
Police and Fire
Refuse
Prospect/Main
Building
Debt
General
Disposal
TIF
Construction
Service
Nonmajor
Total
LIABILITIES, DEFERRED
INFLOWS OF RESOURCES,
AND FUND BALANCES
LIABILITIES
Accounts payable
$ 957,709 $
249,658
$ 14,729
$ 261272
$ -
$ 1,633,132
$ 201,500
Accrued payroll
938,549
8,135
-
-
-
-
94604
Retainage payable
930
-
-
-
-
85,019
85,949
Other payables
184,921
-
-
-
-
-
184,921
Compensated absences
3002
-
-
-
-
-
3002
Unearned revenue
152,283
-
-
-
-
438,036
590,319
Due to other governments
7,513
-
-
-
-
9,089
1602
Due to other funds
-
-
-
-
-
191446
19,446
Total liabilities
2,272,587
2571793
145729
261272
-
251845722
4,756,103
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes
16,290,898
-
-
-
294221107
-
18,713,005
Unavailable revenue - other
-
-
-
-
5,9601000
-
5,960,000
Total deferred inflows of resources
16,290,898
-
-
-
8,3821107
-
24,67305
Total liabilities and deferred
inflows of resources
18,563,485
257,793
141729
26,272
8,3821107
2,184,722
29,429,108
FUND BALANCES
Nonspendable
Inventory
204
-
-
-
-
-
213604
Prepaid items
217,461
741095
600
-
-
8
292,164
Restricted
Highways and streets
-
-
698,330
-
-
2,431,135
3,129,465
Public safety - police
-
-
-
-
-
2989936
298,936
Public safety - fire
-
-
-
-
-
3989223
398,223
Capital projects
-
-
-
31,720,180
-
-
31,720,180
Debt service
-
-
-
-
2,5461115
-
2,546,115
Refuse disposal
-
112461659
-
-
-
-
1,246,659
Unrestricted
Assigned
Capital projects
-
-
-
-
-
595779761
5,5771761
Debt service
-
-
-
-
1,6041391
-
1,6041391
Unassigned
221837,502
-
-
-
-
-
22,8371502
Total fund balances
231057,567
113201754
6981930
3117201180
411501506
817061063
69,65400
TOTAL LIABILITIES, DEFERRED
INFLOWS OF RESOURCES, AND
FUND BALANCES
$ 41,621,052 $
115781547
$ 7131659
$ 3117461452
$ 1215321613
$ 1018909785
$ 99,0831)108
255 See accompanying notes to financial statements.
- 11 - 261
VILLAGE OF MOUNT PROSPECT, ILLINOIS
RECONCILIATION OF FUND BALANCES OF GOVERNMENTAL FUNDS TO THE
GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION
December 31, 2018
FUND BALANCES OF GOVERNMENTAL FUNDS $ 69,65400
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not
reported in the governmental funds 68,416,934
Less internal service funds included below (7,330,085)
Differences between expected and actual experiences, assumption changes, net differences between
projected and actual earnings, and contributions subsequent to the measurement date for the Illinois
Municipal Retirement Fund are recognized as deferred outflows of resources and deferred inflows
of resources on the statement of net position
Deferred outflows of resources 10907
Deferred inflows of resources (4,198,143)
Differences between expected and actual experiences, assumption changes, and net differences
between projected and actual earnings for the Police Pension Plan are recognized as deferred
outflows of resources and deferred inflows of resources on the statement of net position
Deferred outflows of resources 7,751,377
Deferred inflows of resources (3,874,360)
Differences between expected and actual experiences, assumption changes, and net differences
between projected and actual earnings for the Firefighters' Pension Plan are recognized as deferred
outflows of resources and deferred inflows of resources on the statement of net position
Deferred outflows of resources 7,454,589
Deferred inflows of resources (3,194,847)
Differences between expected and actual experiences, assumption changes, and net differences
between projected and actual earnings for the Postemployment Benefit Plan are recognized as
deferred outflows of resources and deferred inflows of resources on the statement of net position
Deferred inflows of resources (2,420,426)
Long-term intergovernmental receivables are not available to pay for current period expenditures
and, therefore, are deferred inflows of resources in the governmental funds 559601)000
Interest payable is not due and payable in the current period and, therefore, not reported in the
governmental funds (420,846)
Long-term liabilities are not due and payable in the current period and, therefore, are not reported
in the governmental funds
General obligation bonds payable
(82,885,000)
Loan contracts payable
(57,500)
Installment notes payable
(590,000)
Business district limited tax note payable
(33,192,363)
Compensated absences payable
(3,426,446)
Net pension liability - Illinois Municipal Retirement Fund
(555,045)
Net pension liability - Police Pension Plan
(53,267,003)
Net pension liability - Firefighters Pension Plan
(44,305,742)
Unamortized bond premiums
(2,852,998)
Unamortized loss on refunding
462,542
Total OPEB liability
(10,375,782)
The net position of the internal service funds are included in the governmental activities in the
statement of net position 21,115,612
NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES $ (70,522,445)
256 See accompanying notes to financial statements.
-12- 262
REVENUES
Property taxes
Other taxes
Licenses, permits, and fees
Intergovernmental
Charges for services
Fines and forfeits
Investment income
Other reimbursements
Miscellaneous
Total revenues
EXPENDITURES
Current
General government
Public safety
Highways and streets
Health
Welfare
Culture and recreation
Capital outlay
Debt service
Principal retirement
Interest and fiscal charges
Total expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Issuance of debt
Premium on issuance of debt
Payment to escrow agent
Transfers in
Transfers (out)
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES, JANUARY 1
FUND BALANCES, DECEMBER 31
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
For the Year Ended December 31, 2018
Police and Fire
Refuse Prospect/Main Building Debt
General Disposal TIF Construction Service Nonmajor Total
$ 161368,958 $ - $ 469,613 $
- $ 2,39000
$ -
$ 19,228,571
7,421,670 - -
- 1,062,104
513681202
13,851,976
21484,451 - -
- -
116001690
405,141
291421,850 - -
- 1,619,577
1,770,427
32,811,854
11475,149 4,359,038 -
- -
-
5,834,187
403,842 - -
- -
-
403,842
318,490 10,139 78,498
140,508 24,243
103,822
675,700
- - -
20,552 -
91,877
112,429
1,072,315 37,928 169,343
- 450
380,357
1,660,393
581966,725 4,407,105 7171454 1611060 51096,374 9,3151375 78,664,093
75743,642 - 250,725 -
- 19571,930
9,566,297
351005,442 - - 111771398
- 1041687
36,287,527
71915,559 - - -
- 1,742,900
9,658,459
306,314 4,5281996 - -
- -
4,835,310
1,410,612 - - -
- 3879846
1,798,458
572,169 - - -
- -
572,169
- - 1018,596 65,100
- 4,56208
15,245,784
- - - - 31671,871 - 3,671,871
- - 4135109 7261065 153455711 - 2,484,885
525953,738 415281996 11,282,430 119681563 5,0171582 893699451 84,1201760
61012,987 (121,891) (10,564,976) (1,807,503) 78,792 945,924 (5,456,667)
-
- 7,06000
32,4991177
519401823
-
45,500,000
-
- 258,879
110281506
496,121
-
1,783,506
-
- -
-
(4,153,816)
-
(4,153,816)
-
- -
-
116041391
7501000
2,354,391
(2,354,391)
- -
-
-
-
(2,354,391)
(2,354,391)
- 7,318,879
3315271683
3071519
7509000
43,1291690
31658,596
(121,891) (3,246,097)
3117201180
319661311
116951924
37,673,023
1913981971
114421645 3,945,027
-
184,195
710109139
31,980,977
$ 231057,567 $ 113201754 $ 6981930 $ 3117201180 $ 411501506 $ 897069063 $ 69,654,000
257 See accompanying notes to financial statements.
- 13 - 263
VILLAGE OF MOUNT PROSPECT, ILLINOIS
RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE
GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF ACTIVITIES
For the Year Ended December 31, 2018
NET CHANGE IN FUND BALANCES -
TOTAL GOVERNMENTAL FUNDS $ 3716731023
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlay as expenditures; however, they are capitalized and
depreciated in the statement of activities 7,170,571
Contributions of capital assets are reported as capital contributions in the statement of activities 488,470
Depreciation in the statement of activities does not require the use of current financial resources
and, therefore, is not reported as an expenditure in governmental funds (41096,532)
Less internal service funds included below 820,224
The issuance of long-term debt and related costs are shown on the fund financial statements as
other financing sources (uses) and current expenditures but are recorded as long-term liabilities
and deferred outflows and inflows of resources on the government -wide statements
Issuance of bonds (45,5001000)
Premium on issuance of bonds (1,783,506)
The repayment of long-term debt is reported as an expenditure when due in governmental funds
but as a reduction of principal outstanding in the statement of activities
General obligation bonds payable 711151000
Loan contracts payable 112,771
Installment notes payable 51500
Some expenses in the statement of activities do not require the use of current financial resources
and, therefore, are not reported as expenditures in governmental funds
Accreted interest on business district limited tax note payable (667,090)
Amortization of premium 215,351
Amortization of gains and losses on refundings (61,853)
Increase in compensated absences 165,512
Change in accrued interest (315,173)
The change in the Illinois Municipal Retirement Fund net pension liability and deferred outflows
and inflows of resources is not a source or use of a financial resource (412,746)
The change in the Police Pension Plan net pension liability and deferred outflow/inflows of resources
is not a source or use of a financial resource (2,0511128)
The change in the Firefighters' Pension Plan net pension liability and deferred outflow/inflows of
resources is not a source or use of a financial resource (2,198,018)
The change in the total OPEB liability and deferred outflow/inflows of resources is not a source
or use of a financial resource (268,551)
Revenues in the statement of activities that are not available in governmental funds are not reported
as a revenue in governmental funds until received (1,400,000)
The change in net position of the internal service funds is reported with governmental activities 1,581,913
CHANGE IN NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES $ (2,896,762)
258 See accompanying notes to financial statements.
-14- 264
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
CURRENT ASSETS
Cash and investments
Receivables
Accounts - billed
Accounts - unbilled
Accrued interest
Other
Inventories
Prepaid items
Due from other funds
Due from other governments
Total current assets
NONCURRENT ASSETS
Deposits - insurance
Deposit with joint venture
Subtotal noncurrent assets
Capital assets
Capital assets not being depreciated
Capital assets being depreciated, cost
Accumulated depreciation
Net capital assets
Total noncurrent assets
Total assets
DEFERRED OUTFLOWS OF RESOURCES
Pension items - IMRF
Total assets and deferred outflows of resources
CURRENT LIABILITIES
Accounts payable
Accrued payroll
Retainage payable
Claims payable
Unearned revenue
Accrued interest payable
Other payables
Bonds payable, current
Compensated absences payable
Total OPEB liability
Total current liabilities
December 31, 2018
Governmental
Business -Type Activities Activities
Water Nonmaj or Internal
and Sewer Enterprise Total Service
$ 1254255604 $ 578,367 $ 13031971 $ 11,7691387
667,896
- 667,896
-
823,673
- 823,673
-
-
- -
4,362
3,360
- 3,360
11,347
2721137
- 272,137
324,259
101626
- 101626
122,312
52
- 52
-
1,167
- 11167
12,147
529913,353
810,721
531)7241074
14,204,515
578,367 14,7821882
12,2431814
-
976,550
-
-
-
976,550
203,925
-
9761550
-
976,550
203,925
18,9011543
39,624,959
(21,170,829)
232,354
36400
(364,800)
19,1331897
3919891759
(21,5351629)
2,1091186
13,586,841
(8,3651942)
37,355,673
232,354
37,5881027
7,3301085
38,3321223
232,354
38,5641577
9,9941010
5215361738
3761615
8101721
-
5313479459
3761615
22,2379824
-
529913,353
810,721
531)7241074
221)2379824
9771)237
229843
110001080
118,518
67,315
21250
691565
30,558
20602
-
20602
-
-
-
-
556,605
-
359815
351815
-
289591
-
281591
-
1,863
-
11863
171312
2401000
-
2401000
-
36,042
927
361969
2004
111127
605
111732
8,190
1,5681837
62,440
116311277
751,187
259 (This statement is continued on the following page.) 265
-15-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF NET POSITION (Continued)
PROPRIETARY FUNDS
LONG-TERM LIABILITIES
Compensated absences payable
Claims payable
Bonds payable, noncurrent
Total OPEB liability
Net pension liability - IMRF
Total long-term liabilities
Total liabilities
DEFERRED INFLOWS OF RESOURCES
OPEB items
Pension items - IMRF
Total deferred inflows of resources
Total liabilities and deferred inflows of resources
NET POSITION
Investment in capital assets
Unrestricted
TOTAL NET POSITION
December 31, 2018
Governmental
Business -Type Activities Activities
Water Nonmaj or Internal
and Sewer Enterprise Total Service
$ 144,169 $ 3,707 $ 147,876 $ 80,018
- - - 38,914
9,587,936 - 9,5871936 -
275,584 14,984 290,568 20200
129,915 - 129,915 -
10,1371604 18,691 1011561295 321,792
111706,441 81,131 11,787,572 1,072,979
6603
35637 701520 49,233
982,620
- 982,620 -
7,9179405
4939599
1,049,503
3,637 1,053,140 49,233
125755,944
84,768 12,840,712 1,122,212
3292409004
2329354
32,4721358
793309085
7,9179405
4939599
814111004
13,7851527
$ 409157,409 $
7259953
$ 40039362
$ 21,1159612
260 See accompanying notes to financial statements.
-16- 266
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Contributions
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Administration and maintenance
Insurance and claims
Depreciation
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Property taxes
Investment income
Interest and fiscal charges
Other income
Gain (loss) on the sale of capital assets
Total non-operating revenues (expenses)
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
Change in accounting principle
NET POSITION, JANUARY 1, RESTATED
NET POSITION, DECEMBER 31
Governmental
Business -Type Activities Activities
Water Nonmajor Internal
and Sewer Enterprise Total Service
$ 14,224,032 $ 3421560 $ 14,566,592 $ 10,962,924
- - - 1,708,941
- - - 19,337
141224,032
3421560 14,566,592
12,691,202
141348,479
3111736 1400,215
204,309
-
- -
7,740,158
69608
- 69608
820,224
1510441487
3111736 15,356,223
11,364,691
(820,455) 301824 (789,631) 1,326,511
(5,037)
-
(5,037)
-
191,465
51352
196,817
147,051
(370,031)
-
(370,031)
-
83,369
-
83,369
-
(61)
-
(61)
108,351
(100,295)
51352
(94,943)
255,402
(920,750)
361176
(884,574)
1,581,913
411327,962
7041700
42,0321662
19,736,825
(249,803) (14,923) (264,726) (203,126)
41,078,159 6891777 411767,936 19153309
$ 40,1571409 $ 7251953 $ 4018831362 $ 21,1151612
261 See accompanying notes to financial statements.
-17- 267
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
For the Year Ended December 31, 2018
Governmental
Business -Type Activities Activities
Water Nonmaj or Internal
and Sewer Enterprise Total Service
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users
$ 141152,804 $
3391855
$ 14,4921659 $
31003,942
Receipts from interfund services
-
-
-
9,657,136
Receipts from miscellaneous revenues
85,585
41245
89,830
20,247
Payments to suppliers
(101612,390)
(206,436)
(10,8181826)
(10,417,535)
Payments to employees
(31328,725)
(96,272)
(3,424,997)
(1,562,051)
Net cash from operating activities
2971274
411392
33806
701,739
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Property taxes
115101427
-
1,510,427
-
Net cash from noncapital financing activities
115101427
-
1,510,427
-
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Issuance of bonds
4,393,940
-
4,393,940
-
Proceeds from sale of capital assets
-
-
-
108,351
Acquisition of capital assets
(11577,376)
-
(1,577,376)
(194019969)
Net cash from capital and related
financing activities
218161564
-
2,8161564
(11293,618)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income
2241065
51352
229,417
150,849
Net cash from investing activities
224,065
59352
229,417
150,849
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
418481330
461744
4,8951074
(441,030)
CASH AND CASH EQUIVALENTS,
JANUARY 1
715771274
531,623
8,1089897
12,2109417
CASH AND CASH EQUIVALENTS,
DECEMBER 31
$ 12142504 $
5781367
$ 13031971 $
11,769,387
262 (This statement is continued on the following page.) 26$
-18-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF CASH FLOWS (Continued)
PROPRIETARY FUNDS
For the Year Ended December 31, 2018
RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH FLOWS FROM
OPERATING ACTIVITIES
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash from operating activities
Depreciation
Other income
Changes in assets and liabilities
Receivables
Inventories
Prepaid items
Deposits
Accounts payable and retainage payable
Accrued payroll and compensated absences
OPEB items
Pension items - IMRF
Unearned revenues
Claims payable
NET CASH FROM OPERATING ACTIVITIES
Governmental
Business -Type Activities Activities
Water Nonmaj or Internal
and Sewer Enterprise Total Service
$ (820,455) $ 301824 $ (789,631) $ 1,326,511
6961008 - 69608 820,224
83,369 - 83,369 -
(69,012)
-
(69,012)
11,161
86,782
-
86,782
(16,026)
5,778
-
5,778
43,385
(23,108)
-
(23,108)
(473,851)
297,337
105077
307,414
(8,502)
(63,461)
(1,453)
(64,914)
(62,475)
7,421
404
7,825
5,463
96,615
-
961615
-
-
11540
1,540
-
-
-
-
(944,151)
$ 297,274 $ 411392 $ 33806 $ 701,739
263 See accompanying notes to financial statements.
-19- 269
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
December 31, 2018
ASSETS
Cash and cash equivalents
Investments
State and local obligations
U.S. Government and U. S. agency obligations
Corporate bonds and obligations
Real estate
Mutual funds
Accrued interest receivable
Prepaids
Deposits
Total assets
LIABILITIES
Accounts payable
Deposits payable
Due to other funds
Total liabilities
NET POSITION RESTRICTED
FOR PENSIONS
Pension
Trust
Funds
Agency
Funds
$ 21351,076
$ 111151737
2,995,990
-
25,135,844
-
18,541,893
-
6,085,331
-
73,461,186
-
274,339
-
2,832
-
-
8,611
1281848,491 $ 1,124,348
73,045 45
- 1,124,251
2,808 52
75,853 $ 1,124,348
$ 128,772,638
264 See accompanying notes to financial statements.
-20- 270
VILLAGE OF MOUNT PROSPECT, ILLINOIS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
PENSION TRUST FUNDS
For the Year Ended December 31, 2018
ADDITIONS
Contributions
Employer
Plan members
Other
Total contributions
Investment income
Interest earned
Net change in fair value
Less investment expenses
Net investment income
Total additions
DEDUCTIONS
Administration
Benefits and refunds
Total deductions
NET INCREASE
NET POSITION RESTRICTED
FOR PENSIONS
January 1
December 31
$ 6,941,375
1,526,873
20
8,468,268
1,459,804
(6,845,795)
(225,179)
(5,611,170)
2,857,098
101,256
11,317,606
11,418,862
(8,561,764)
1371334,402
$ 1281772,638
265 See accompanying notes to financial statements.
-21- 271
VILLAGE OF MOUNT PROSPECT, ILLINOIS
NOTES TO FINANCIAL STATEMENTS
December 31, 2018
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Village of Mount Prospect, Illinois (the Village) was incorporated in 1917. The
Village operates under the Council/Manager form of government. The Village's major
operations include public works, finance, police, fire, community development, human
services, and communications.
The financial statements of the Village have been prepared in conformity with accounting
principles generally accepted in the United States of America (hereinafter referred to as
generally accepted accounting principles (GAAP)), as applied to government units. The
Governmental Accounting Standards Board (GASB) is the accepted standard-setting body
for establishing governmental accounting and financial reporting principles. The more
significant of the Village's accounting policies are described below.
a. Reporting Entity
The Village is a municipal corporation governed by an elected mayor and a
six -member board of trustees. In determining the financial reporting entity, the
Village complies with the provisions of GASB Statement No. 61, The Financial
Reporting Omnibus - an Amendment of GASB Statements No. 14 and No. 34, and
includes all component units that have a significant operational or financial
relationship with the Village. There are no component units for which the Village is
considered to be financially accountable for.
The Village's financial statements include two pension trust funds.
Police Pension Employees Retirement System
The Village's sworn police employees participate in the Police Pension Employees
Retirement System (PPERS). PPERS functions for the benefit of these employees
and is governed by a five -member pension board. Two members appointed by the
Village's President, one elected pension beneficiary, and two elected police
employees constitute the pension board. The participants are required to contribute a
percentage of salary as established by state statute and the Village is obligated to
fund all remaining PPERS costs based upon actuarial valuations. The State of Illinois
is authorized to establish benefit levels and the Village is authorized to approve the
actuarial assumptions used in the determination of the Village's contribution levels.
Although it is legally separate from the Village, PPERS is reported as if it were part
of the primary government because its sole purpose is to provide retirement benefits
for the Village's police employees. PPERS is reported as a pension trust fund.
266 _22_
272
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
a. Reporting Entity (Continued)
Firefighters' Pension Employees Retirement System
The Village's sworn full-time firefighters participate in the Firefighters' Pension
Employees Retirement System (FPERS). FPERS functions for the benefit of these
employees and is governed by a five -member pension board. Two members
appointed by the Village's President, one elected pension beneficiary, and two
elected from active participants of the Firefighters' Pension Fund constitute the
pension board. The participants are required to contribute a percentage of salary as
established by state statute and the Village is obligated to fund all remaining FPERS
costs based upon actuarial valuations. The State of Illinois is authorized to establish
benefit levels and the Village is authorized to approve the actuarial assumptions used
in the determination of contribution levels. Although it is legally separate from the
Village, FPERS is reported as if it were part of the primary government because its
sole purpose is to provide retirement benefits for the Village's sworn full-time
firefighters. FPERS is reported as a pension trust fund.
b. Fund Accounting
The Village uses funds to report on its financial position, changes in its financial
position, and cash flows. Fund accounting is designed to demonstrate legal
compliance and to aid financial management by segregating transactions related to
certain government functions or activities.
A fund is a separate accounting entity with a self -balancing set of accounts. The
minimum number of funds are maintained consistent with legal and managerial
requirements.
Funds are classified into the following categories: governmental, proprietary, and
fiduciary.
Governmental funds are used to account for all or most of a government's
general activities, including the collection and disbursement of restricted or
committed monies (special revenue funds), the funds committed, restricted, or
assigned for the acquisition or construction of capital assets (capital projects
funds), and the funds committed, restricted, or assigned for the servicing of
long-term debt (debt service funds) . The General Fund is used to account for
all activities of the general government not accounted for in some other fund.
267 - 23 -
273
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
b. Fund Accounting (Continued)
Proprietary funds are used to account for activities similar to those found in the
private sector, where the determination of net income is necessary or useful to
sound financial administration. Goods or services from such activities can be
provided either to outside parties (enterprise funds) or to other departments or
agencies primarily within the Village (internal service funds).
Fiduciary funds are used to account for assets held on behalf of outside parties,
including other governments, or on behalf of other funds within the Village.
The Village utilizes pension trust funds and agency funds which are generally
used to account for assets that the Village holds in a fiduciary capacity or on
behalf of others as their agent.
C. Government -Wide and Fund Financial Statements
The government -wide financial statements (i.e., the statement of net position and the
statement of activities) report information on all of the nonfiduciary activities of the
Village. The effect of material interfund activity has been eliminated from these
statements. Interfund services provided and used are not eliminated on these
statements. Governmental activities, which normally are supported by taxes and
intergovernmental revenues, are reported separately from business -type activities,
which rely to a significant extent on fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a
given function, segment, or program are offset by program revenues. Direct expenses
are those that are clearly identifiable with a specific function or segment. Program
revenues include (1) charges to customers or applicants who purchase, use, or directly
benefit from goods, services, or privileges provided by a given function or segment and
(2) grants and contributions that are restricted to meeting the operational or capital
requirements of a particular function or segment. Taxes and other items not properly
included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds,
and fiduciary funds, even though the latter are excluded from the government -wide
financial statements. Major individual governmental funds and major individual
enterprise funds are reported as separate columns in the fund financial statements.
The Village reports the following major governmental funds:
The General Fund is the Village's primary operating fund. It accounts for all
financial resources of the general government, except those accounted for in
another fund.
268 -24-
274
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Government -Wide and Fund Financial Statements (Continued)
The Refuse Disposal Fund is a special revenue fund used to account for the
revenues and expenditures associated with providing solid waste collection
services. Financing is provided by restricted property taxes, user fees, and
recycling income. The Village has elected to present the Refuse Disposal Fund
as a major fund.
The Prospect/Main TIF Fund is used to account for the resources to acquire
property and construct certain improvements in the Prospect/Main Tax
Incremental Financing District. Financing is being provided by incremental
property taxes, general obligation bond proceeds, and investment income.
The Debt Service Fund is used to account for the servicing of general
long-term debt not being financed by proprietary funds.
The Police and Fire Building Construction Fund is used to account for the
resources to construct the police and fire building. Financing is provided
primarily by general obligation bond proceeds.
The Village reports the following major proprietary fund:
The Water and Sewer Fund accounts for the activities of the water and sewer
operations. The Village operates sewerage pumping stations and collection
systems, and the water distribution system.
The Village reports the following internal service funds:
Internal Service Funds account for operations that provide services to other
departments or agencies of the Village, or to other governments, on a
cost -reimbursement basis.
The Computer Replacement Fund accounts for the acquisition of village
computer hardware. Financing is being provided by charges to various village
funds.
The Risk Management Fund accounts for the servicing and payment of claims
for liability, property/casualty coverage, workers' compensation, and medical
benefits. Financing is being provided by charges to the various village funds.
The Vehicle Replacement Fund accounts for the acquisition and depreciation of
village vehicles. Financing is being provided by charges to the General, Water
and Sewer, Parking System Revenue, and Village Parking System Funds.
The Vehicle Maintenance Fund accounts for the maintenance and repair of all
village vehicles. Financing is being provided by charges to various village
funds.
269 - 25 -
275
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C. Government -Wide and Fund Financial Statements (Continued)
The Village reports the following fiduciary funds:
The Pension Trust Funds account for the Police Pension Fund and Firefighters'
Pension Fund.
The agency funds account for the Escrow Deposits and Flexcomp Escrow.
d. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. Revenues and additions are recorded when earned
and expenses and deductions are recorded when a liability is incurred. Property taxes
are recognized as revenues in the year for which they are levied (i.e., intended to
finance). Grants and similar items are recognized as revenue as soon as all eligibility
requirements imposed by the provider have been met. Operating revenues and expenses
are directly attributable to the operation of the proprietary funds. Non-operating
revenue/expenses are incidental to the operations of these funds.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Under
the modified accrual basis of accounting, revenues are recognized when susceptible
to accrual (i.e., when they become both measurable and available). "Measurable"
means the amount of the transaction can be determined and "available" means
collectible within the current period or soon enough thereafter to be used to pay
liabilities of the current period, generally 60 days except for sales taxes and
telecommunication taxes which use 90 days. The Village recognizes property taxes
when they become both measurable and available in the year for which they are
levied (i.e., intended to finance). Expenditures are recorded when the related fund
liability is incurred. Principal and interest on general long-term debt are recorded as
expenditures when due.
Sales taxes owed to the state at year end, franchise taxes, licenses, charges for services,
and interest associated with the current fiscal period are all considered to be susceptible
to accrual and are recognized as liabilities or revenues of the current fiscal period.
Income and motor fuel taxes and fines collected and held by the state or county at
year end on behalf of the Village also are recognized as revenue. Fines and permits
revenues are not susceptible to accrual because generally they are not measurable
until received in cash.
270 -26-
276
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
d. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
(Continued)
In applying the susceptible to accrual concept to intergovernmental revenues (e.g.,
federal and state grants), the legal and contractual requirements of the numerous
individual programs are used as guidelines. There are, however, essentially two types
of revenues. In one, monies must be expended on the specific purpose or project
before any amounts will be paid to the Village; therefore, revenues are recognized
based upon the expenditures recorded. In the other, monies are virtually unrestricted
as to purpose of expenditure and are generally revocable only for failure to comply
with prescribed eligibility requirements, such as equal employment opportunity.
These resources are reflected as revenues at the time of receipt or earlier if they meet
the availability criterion.
The Village reports unavailable/deferred and unearned revenue on its financial
statements. Unavailable/deferred revenues arise when a potential revenue does not
meet both the measurable and available or earned criteria for recognition in the
current period. Unearned revenues arise when resources are received by the
government before it has a legal claim to them such as when grant monies are
received prior to the incurrence of qualifying expenditures. In subsequent periods,
when both the revenue recognition criteria are met, or when the government has a
legal claim to the resources, the liability or deferred inflow of resources for unearned
and unavailable/deferred revenue is removed from the financial statements and
revenue is recognized.
e. Cash and Investments
For purposes of the statement of cash flows, the Village's proprietary funds consider
all highly liquid investments with an original maturity of three months or less when
purchased to be cash equivalents.
f. Investments
Investments with a maturity of less than one year when purchased, non-negotiable
certificates of deposit, and other nonparticipating investments are stated at cost or
amortized cost. Investments with a maturity greater than one year when purchased and
all investments of the pension trust funds are stated at fair value. Fair value is the price
that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date.
277
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
g. Interfund Receivables/Payables
Activity between funds that are representative of lending/borrowing arrangements
outstanding at the end of the fiscal year are referred to as either "due to/from other
funds" (i.e., the current portion of interfund loans) or "advances to/from other funds"
(i.e., the noncurrent portion of interfund loans). All other outstanding balances between
funds are reported as "due to/from other funds."
Advances are offset by nonspendable fund balance in applicable governmental funds.
Interfund service transactions are accounted for as revenues, expenditures, or
expenses. Transactions that constitute reimbursements to a fund for
expenditures/expenses initially made from it that are properly applicable to another
fund are recorded as expenditures/expenses in the reimbursing fund and as reductions
of expenditures/expenses in the fund that is reimbursed. All other interfund
transactions are reported as transfers.
h. Inventories
Inventories are valued at cost, which approximates market, using the average cost
method. The costs of governmental fund inventories are recorded as expenditures
when consumed rather than when purchased.
i. Prepaid Items
Payments made to vendors for services that will benefit periods beyond the date of
this report are recorded as prepaid items. Prepaid items are recorded as
expenditures/expenses when consumed rather than when purchased.
j . Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g.,
roads, bridges, stormsewers, and similar items), are reported in the applicable
governmental or business -type activities columns in the government -wide financial
statements. Capital assets, other than infrastructure, buildings and improvements,
purchased or acquired with an original cost of over $20,000 and infrastructure,
buildings and improvements with an original cost of over $50,000 are reported at
historical cost, or estimated historical cost. Donated capital assets are recorded at
acquisition value at the date of donation. Additions, improvements, and other capital
outlays that significantly extend the useful life of an asset are capitalized.
272 -28-
278
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
j. Capital Assets (Continued)
The costs of normal maintenance and repairs, including street overlays, that do not add
to the value or service capacity of the asset or materially extend asset lives, are not
capitalized.
Capital assets in the proprietary funds are capitalized in the fund in which they are
utilized. The valuation bases for proprietary fund capital assets are the same as those
used for the general capital assets. Donated capital assets are recorded at acquisition
value at the date of donation.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Property, plant, and equipment are depreciated using the straight-line
method over the following estimated useful lives:
Assets
Years
Buildings and improvements 20-50
Machinery and equipment 2-20
Vehicles 2-20
Infrastructure 15-50
k. Compensated Absences
Vested or accumulated vacation and sick leave are reported as an expenditure and a
fund liability of the governmental fund that will pay it once retirement or separation
has occurred. Vested or accumulated vacation and sick leave of proprietary funds and
governmental activities are recorded as an expense and liability of those funds as the
benefits accrue to employees.
1. Rebatable Arbitrage
The Village reports rebatable arbitrage as a reduction of revenue. Where applicable,
any liability for rebatable arbitrage is reported in the fund in which the excess
investment income was recorded.
273 -29-
279
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
M. Long -Term Obligations
In the government -wide financial statements and proprietary funds in the fund financial
statements, long-term debt, and other long-term obligations are reported as liabilities in
the applicable governmental activities, business -type activities, or proprietary fund
financial statements. Bond premiums and discounts, as well as gains (losses) on
refundings, are deferred and amortized over the life of the bonds. Bonds payable are
reported net of the applicable bond premium or discount. Bond issuance costs are
reported as expenses at the time of issuance.
In the fund financial statements, governmental funds recognize bond premiums and
discounts during the current period. The face amount of debt issued is reported as other
financing sources. Premiums received on debt issuances are reported as other financing
sources while discounts on debt issuances are reported as other financing uses. Issuance
costs, whether or not withheld from the actual debt proceeds received, are reported as
expenditures.
n. Property Taxes
Property taxes for 2018 attached as an enforceable lien on January 1, 2018 on
property values assessed as of the same date. Taxes are levied by December of the
fiscal year (by passage of a Tax Levy Ordinance) . Tax bills are prepared by the
County and issued on or about February 1, 2019 and August 1, 2019 and are payable
in two installments, on or about March 1, 2019 and September 1, 2019. The County
collects such taxes and remits them periodically. The allowance for uncollectible
taxes has been stated at 2% of the tax levy, to reflect actual collection experience.
Since the 2018 levy is intended to fund the 2019 fiscal year, the levy has been
recorded as a receivable and deferred inflow of resources.
o. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate
section for deferred outflows of resources. This separate financial statement element,
deferred outflows of resources, represents a consumption of net assets that applies to
a future period(s) and so will not be recognized as an outflow of resources
(expense/expenditure) until then. In addition to liabilities, the statement of net
position will sometimes report a separate section for deferred inflows of resources.
This separate financial statement element, deferred inflows of resources, represents
an acquisition of net assets that applies to a future period(s) and so will not be
recognized as an inflow of resources (revenue) until that time.
274 -30-
280
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
p. Fund Balances/Net Position
In the fund financial statements, governmental funds report nonspendable fund
balance for amounts that are either not in spendable form or that are legally or
contractually required to be maintained intact. Restrictions of fund balance are
reported for amounts constrained by legal restrictions from outside parties for a
specific purpose, or externally imposed by outside entities. None of the restricted
fund balance resulted from enabling legislation adopted by the Village. Committed
fund balance is constrained by formal actions of the Village's Board of Trustees,
which is considered the Village's highest level of decision-making authority. Formal
actions include ordinances approved by the Board of Trustees. Assigned fund
balance represents amounts constrained by the Village's intent to use them for a
specific purpose. The authority to assign fund balance has been delegated to the
Village Manager through the fund balance policy adopted by the Village Board of
Trustees. Any residual fund balance of the General Fund and any deficit in other
governmental funds is reported as unassigned.
The Village's flow of funds assumption prescribes that the funds with the highest
level of constraint are expended first. If restricted or unrestricted funds are available
for spending, the restricted funds are spent first. Additionally, if different levels of
unrestricted funds are available for spending the Village considers committed funds
to be expended first followed by assigned and then unassigned funds.
The Village's policy states that the General Fund should maintain an unrestricted
fund balance level between 20% and 30% of the subsequent fiscal year's annual
budgeted expenditures, the special revenue funds (except the CDBG Fund) should
maintain a fund balance level between 10% and 25% of the subsequent fiscal year's
annual budgeted expenditures, not including capital, debt service and transfers, the
Debt Service Fund should maintain a fund balance level at a maximum of the amount
of the next principal and interest payment due, and the Capital Projects Fund should
maintain a fund balance level between 25% and 50% of the five-year average for
capital expenditures by the fund to a maximum of $1 million.
In the government -wide financial statements, restricted net position is legally
restricted by outside parties for a specific purpose. Net investment in capital assets
represents the book value of capital assets less any outstanding long-term debt issued
to acquire or construct the capital assets.
275 -31-
281
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
q. Use of Estimates
The preparation of financial statements in conformity with GAAP requires
management to make estimates and assumptions that affect the reported amounts of
assets, deferred outflows of resources, liabilities and deferred inflows of resources,
and disclosure of contingent assets and liabilities at the date of the financial
statements, and the reported amounts of revenues and expenditures/expenses during
the reporting period. Actual results could differ from those estimates.
2. DEPOSITS AND INVESTMENTS
The Village and pension funds categorize fair value measurements within the fair value
hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to
measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for
identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs
are significant unobservable inputs. Refer to Note 12 for relevant information related to the
Police Pension Plan and Firefighters' Pension Plan.
The Village maintains a cash and investment pool that is available for use by all funds,
except the pension trust funds. Each fund's portion of this pool is displayed on the
financial statements as "cash and investments." In addition, investments are separately held
by several of the Village's funds. The deposits and investments of the pension trust funds
are held separately from those of other funds.
Village Deposits and Investments
The Village's investment policy authorizes the Village to invest in all investments allowed
by Illinois Compiled Statutes (ILLS). These include deposits/investments in insured
commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S.
agencies, insured credit union shares, money market mutual funds with portfolios of
securities issued or guaranteed by the United States Government or agreements to
repurchase these same obligations, repurchase agreements, short-term commercial paper
rated within the three highest classifications by at least two standard rating services, The
Illinois Funds, and Illinois Metropolitan Investment Fund (IMET). The Village's
investment policy does limit its deposits to financial institutions that are members of the
FDIC system and are capable of posting collateral for amounts in excess of FDIC
insurance.
276 -32-
282
2. DEPOSITS AND INVESTMENTS (Continued)
Village Deposits and Investments (Continued)
It is the policy of the Village to invest its funds in a manner which will provide the highest
investment return with the maximum security while meeting the daily cash flow demands
of the Village and conforming to all state and local statutes governing the investment of
public funds, using the "prudent person" standard for managing the overall portfolio. The
primary objectives of the policy are, in order of priority, safety of principal, liquidity, and
rate of return.
Deposits with Financial Institutions
Custodial credit risk for deposits with financial institutions is the risk that in the event of
bank failure, the Village's deposits may not be returned to it. The Village's investment
policy requires pledging of collateral for all bank balances in excess of federal depository
insurance, at an amount not less than 105% of the fair market value of the funds secured,
with the collateral witnessed by a written collateral agreement and held by an independent
third party.
Investments
The following table presents the investments and maturities of the Village's debt securities
as of December 31, 2018:
Investment Maturities (in Years)
Less Greater
Investment Type Fair Value than 1 1-5 6-10 than 10
U.S. Treasury $ 9,20702 $ 7,136,332 $ 2,070,670
U.S. agencies 4,949,280 2,477,918 2,471,362 -
TOTAL $ 149156,282 $ 916149250 $ 4,5429032 $ - $
Interest rate risk is the risk that changes in interest rates will adversely affect the fair value
of an investment. In accordance with its investment policy, the Village limits its exposure
to interest rate risk by structuring the portfolio to provide liquidity for short and long-term
cash flow needs while providing a reasonable rate of return based on the current market.
Unless matched to a specific cash flow, maturities should not exceed two years from the
date of purchase.
277 - 33 -
283
2. DEPOSITS AND INVESTMENTS (Continued)
Investments (Continued)
Credit risk is the risk that the issuer of a debt security will not pay its par value upon
maturity. The Village limits its exposure to credit risk by permitting investments in only
those securities allowed under law and by specifically prohibiting investments in leveraged
or derivative securities. The U.S. agency securities, The Illinois Funds, and IMET are rated
AAA.
The Illinois Public Treasurers' Investment Pool, known as The Illinois Funds, operates as a
qualified external investment pool in accordance with the criteria established in GASB
Statement No. 79, Certain External Investment Pools and Pool Participants, and thus,
reports all investments at amortized cost rather than market value. The investment in The
Illinois Funds by participants is also reported at amortized cost. The Illinois Funds does not
have any limitations or restrictions on participant withdrawals. The Illinois Treasurer's
Office issues a separate financial report for The Illinois Funds which may be obtained by
contacting the Administrative Office at Illinois Business Center, 400 West Monroe Street,
Suite 401, Springfield, Illinois 62704.
IMET is a not-for-profit investment trust formed pursuant to the Illinois Municipal Code
and managed by a Board of Trustees elected from the participating members. IMET is not
registered with the SEC as an investment company. Investments in IMET are valued at
IMET's share price, the price for which the investment could be sold.
Custodial credit risk for investments is the risk that, in the event of the failure of the
counterparty to the investment, the Village will not be able to recover the value of its
investments that are in possession of an outside party. To limit its exposure, the Village's
investment policy requires all security transactions that are exposed to custodial credit risk
to be processed on a delivery versus payment (DVP) basis with the underlying investments
held by an independent third -party custodian and evidenced by safekeeping receipts and a
written custodial agreement. The Illinois Funds, money market mutual funds, and IMET
are not subject to custodial credit risk.
Concentration of credit risk is the risk that the Village has too high a percentage of their
investments invested in one type of investment. The Village's investment policy requires
diversification of investment to avoid unreasonable risk. The Village's investment policy
states the Village's portfolio shall be diversified in order to limit the investment holdings
of a specific issuer or business sector to avoid over concentration in any one institution or
area excluding investments in U.S. Treasury securities and authorized investment pools.
278 -34-
284
3. RECEIVABLES
The following receivables are included in due from other governments on the statement of
net position:
GOVERNMENTAL ACTIVITIES
Court fines $ 271948
Mount Prospect Public Library 519601450
Grants 4901670
Miscellaneous 35,480
TOTAL $ 615141548
The Series 2006 General Obligation Library Refunding Bonds, the Series 2011 A General
Obligation Refunding Bonds, and the Series 2016 General Obligation Refunding Bonds
were issued to provide financing to the Mount Prospect Public Library (the Library). The
Library is repaying these bonds issued by the Village. The Series 2006 General Obligation
Library Refunding Bonds were refunded by the Series 2016 General Obligation Refunding
Bonds during fiscal year 2016. The future principal and interest payments owed from the
Library are as follows, with the principal portion recorded as an intergovernmental
receivable in the debt service fund/governmental activities.
The annual debt service requirements are as follows:
Year
Ending
December 31,
Principal Interest
2019 $ 1,425,000 $ 148,150
2020 1,470,000 1051400
2021 1,515,000 61,300
2022 1,550,000 31,000
TOTAL
$ 5,96000 $ 345,850
279 - 35 -
285
4. CAPITAL ASSETS
Capital asset activity for the Village for the year ended December 31, 2018 was as follows:
GOVERNMENTAL ACTIVITIES
Capital assets not being depreciated
Land (including right-of-ways)
Construction in progress
Total capital assets not being
depreciated
Capital assets being depreciated
Buildings
Improvements other than buildings
Vehicles
Machinery and equipment
Infrastructure
Total capital assets being
depreciated
Less accumulated depreciation for
Buildings
Improvements other than buildings
Vehicles
Machinery and equipment
Infrastructure
Total accumulated depreciation
Total capital assets being
depreciated, net
GOVERNMENTAL ACTIVITIES
CAPITAL ASSETS, NET
Balances Balances
January 1 Additions Retirements December 31
$ 1012911446 $ 2183702 $ - $ 131129,128
212931847 5,165,854 431,775 71027,926
1215851293 803,536 431,775 20,157,054
3817781498
-
-
38,778,498
4361273
-
-
436,273
1113061601
3461591
701,316
10,951,876
317741082
398,469
207,293
31965,258
8613931755
7711622
10,465
871154,912
14016891209
1,516,682
919,074
141,286,817
1110641772
770,238
- 11,835,010
3801935
121214
- 393,149
619201709
6021543
6761316 61846,936
213171651
3031969
205,293 29416,327
6911371979
214071568
101032 719535,515
8918221046 4,0961532 891,641 93,026,937
5018671163 (2,579,850) 27,433 48,25900
$ 6314521456 $ 514231686 $ 4591208 $ 681416,934
280 -36-
286
4. CAPITAL ASSETS (Continued)
Balances Balances
January 1 Additions Retirements December 31
BUSINESS -TYPE ACTIVITIES
$ 375,421
Public safety
394J71
Highways and streets
Capital assets not being depreciated
Health and welfare
2,349
Culture and recreation
71240
Land
$ 1715511172
$ - $
-
$ 17, 5 5 I ,172
Construction in progress
9461477
1,5821725
9461477
115821725
Total capital assets not being
depreciated
1814971649
1,582,725
946,477
191133,897
Capital assets being depreciated
Buildings and improvements
414991808
-
-
4,49908
Machinery and equipment
510171968
-
-
5,017,968
Infrastructure
29,5371909
941,077
703
30,471,983
Total capital assets being
depreciated
3910551685
941,077
703
391989,759
Less accumulated depreciation for
Buildings and improvements
219321922
66,341
-
2,999,263
Machinery and equipment
3,3431630
142,728
-
3,486,358
Infrastructure
14,570,011
486,939
6,942
15,050,008
Total accumulated depreciation
2018461563
69608
6,942
21,535,629
Total capital assets being
depreciated, net
1812091122
2451069
61
189454,130
BUSINESS -TYPE ACTIVITIES
CAPITAL ASSETS, NET
$ 3617061771
$ 1,827,794 $
946,538
$ 37,588,027
Depreciation expense was charged to functions/programs of the governmental activities as
follows:
GOVERNMENTAL ACTIVITIES
General government
$ 375,421
Public safety
394J71
Highways and streets
2,497,127
Health and welfare
2,349
Culture and recreation
71240
Internal service funds
820,224
TOTAL
$ 41096,532
281 -37-
287
5. RISK MANAGEMENT
The Village is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; natural disasters; and injuries to the Village's
employees. These risks along with medical claims for employees and retirees were
provided for through a limited self-insurance program through December 31, 2018.
Effective January 1, 2018, The Village participates in the Intergovernmental Risk
Management Agency (IRMA). IRMA is an organization of Illinois municipalities and
special districts in Northeastern Illinois which have formed an association under the Illinois
Intergovernmental Cooperation Statute to pool its risk management needs. IRMA
administers a mix of self-insurance and commercial insurance coverages; property/casualty
and workers' compensation claim administration and litigation management services;
unemployment claim administration; extensive risk management/loss control consulting
and training programs; and a risk information system and financial reporting service for its
members.
Each member appoints one delegate along with an alternate delegate, to represent the
member on the Board of Directors. The Village does not exercise any control over the
activities of IRMA beyond its representation on the Board of Directors.
Initial contributions are determined each year based on the individual member's eligible
revenue as defined in the by-laws of IRMA and experience modification factors based on
past member loss experience. Each member assumes the first $10,000 (higher optional
deductibles available) of each occurrence, and IRMA has self-insurance retentions at
various amounts above that level. Members have a contractual obligation to fund any
deficit of IRMA attributable to a membership year during which they were a member.
Supplemental contributions may be required to fund these deficits. The Village's payments
to IRMA are displayed on the financial statements as expenditures/expenses in the
appropriate funds. The coverages provided by IRMA are generally consistent with the
coverages in the prior year.
The Village has chosen an optional higher deductible of $100,000. A related reserve
deposit of $446,245 is being held at IRMA at December 31, 2018.
The Village's insurance activities are reported in the Risk Management Fund which is an
internal service fund. Premiums are paid into the Risk Management Fund by the
departments of the General Fund and other funds based upon historical cost estimates.
The total claims liability remaining as of December 31, 2018 was $595,519.
282 -38-
288
5.
RISK MANAGEMENT (Continued)
A reconciliation of claims liability for the current year and that of the preceding year
follows:
Workers' General
Auto Compensation Liability Total
UNPAID CLAIMS,
DECEMBER 31, 2016
$ 591012
$ 1,071,019 $
921489
$ 19222,520
Claims incurred - 2017
601817
5711900
327,119
959,836
Claims payments - 2017
1041131
187,990
350,565
64206
UNPAID CLAIMS,
DECEMBER 31, 2017
151698
114541929
691043
115391670
Claims incurred - 2018
-
19106
59,573
2511459
Claims payments - 2018
151657
1,160,872
19,081
111951610
UNPAID CLAIMS,
DECEMBER 31, 2018 $ 41 $ 485,943 $ 109,535 $ 595,519
a. High -Level Excess Liability Pool
The Village participates in the High -Level Excess Liability Pool (HELP). HELP is a
public entity risk pool established by certain municipalities in Illinois to provide
excess liability coverage ($13,000,000 of coverage after a $2,000,000 self-insurance
retention). The Village's payments to HELP are displayed on the financial statements
as expenditures/expenses in appropriate funds.
HELP was organized on April 1, 1987 with the initial agreement extended to April 30,
2018. The purpose of HELP is to act as a joint self-insurance pool for the purpose of
seeking the prevention or lessening of liability claims for injuries to persons or property
or claims for errors and omissions made against the members and other parties
included within the scope of coverage of HELP.
HELP is governed by a Board of Directors which consists of one appointed
representative from each member municipality. Each director has an equal vote. The
officers of HELP are appointed by the Board of Directors. The Board of Directors
determines the general policy of HELP; makes all appropriations; approves contracts;
adopts resolutions providing for the issuance of debt by HELP; adopts bylaws, rules,
and regulations; and exercises such powers and performs such duties as may be
prescribed in the Agency Agreement or the by-laws.
283 -39-
289
5. RISK MANAGEMENT (Continued)
a. High -Level Excess Liability Pool (Continued)
The Village does not exercise any control over the activities of HELP beyond its
representation on the Board of Directors.
The Village of Elk Grove Village, Illinois (the initial Host Member) issued $5,000,000
of general obligation bonds in 1987 to provide initial funding for HELP. The bond
proceeds were put into escrow. An intergovernmental agreement among HELP, the
Village of Elk Grove Village, Illinois, and the members provided that HELP and its
members were obligated to the Village of Elk Grove Village, Illinois for payment of
principal and interest on the bonds until such bonds were retired. Additionally, each
member was liable for its proportionate share of any default by other members. The
obligations of HELP and its members are unconditional. The bonds were paid in full as
of April 30, 1997.
The Village paid $43,286 to HELP in 2018.
The Village discontinued its participation in HELP effective April 30, 2018.
b. Intergovernmental Personnel Benefit Cooperative
The Village participates in the Intergovernmental Personnel Benefit Cooperative
(IPBC). IPBC is a public entity risk pool established by certain units of local
government in Illinois to administer some or all of the personnel benefit programs
(primarily medical, dental, and life insurance coverage) offered by these members to
their officers and employees and to the officers and employees of certain other
governmental, quasi governmental, and nonprofit public service entities. Management
consists of a Board of Directors comprised of one appointed representative from each
member. The officers of IPBC are chosen by the Board of Directors from among
their membership. The Village does not exercise any control over the activities of
IPBC beyond its representation on the Board of Directors.
IPBC acts as an administrative agency to receive, process, and pay such claims as
may come within the benefit program of each member. IPBC maintains specific
reinsurance coverage for claims in excess of $75,000 per individual employee
participant. The Village pays premiums to IPBC based upon current employee
participation and its prior experience factor with the pool. Current year overages and
underages for the participation in the pool are adjusted into subsequent years
experience factor for premiums. There were no significant changes in insurance
coverages from the prior year and settlements did not exceed insurance coverage in
any of the past three fiscal years.
284 -40-
290
6. LONG-TERM DEBT
a. General Obligation Bonds
The Village issues general obligation bonds to provide funds for the acquisition and
construction of major capital facilities. General obligation bonds are direct
obligations and pledge the full faith and credit of the Village. Any general obligation
bonds issued for proprietary funds are reported in the proprietary funds if they are
expected to be repaid from proprietary revenues. General obligation bonds have been
issued for general governmental activities and for the Library only. In addition,
general obligation bonds have been issued to refund general obligation bonds.
On May 1, 2018, the Village issued General Obligation Bonds, Series 2018A in the
amount of $11,950,000. The proceeds were split into $7,060,000 used to fund
activity in the Prospect/Main TIF Fund and $4,890,000 to be used in the Water and
Sewer Fund.
On October 16, 2018, the Village issued $38,440,000 General Obligation Bonds,
Series 2018B in part to refund $600,000 of the Series 2009 General Obligation
Bonds, $1,070,000 of the Series 2009B General Obligation Bonds, and $2,400,900 of
the 2009C General Obligation Bonds. Through the refunding, the Village recognized
a cash flow loss of $116,056 and an economic gain of $35,844.
b. Installment Notes Payable
The Village enters into installment notes payable to provide funds for acquisition of
capital assets. Installment notes payable have been issued for the governmental
activities. Installment notes payable are direct obligations and pledge the full faith
and credit of the Village.
C. Business District Limited Tax Note Payable
The Village has issued a note payable related to a developer agreement. The limited
tax note payable has been issued for the governmental activities and is a limited
obligation of the Village, payable solely from certain tax revenues as set forth in the
developer agreement. The developer agreement term will expire upon the earlier to
occur of (a) the expiration of the term of any bonds issued by the Village which yield
developer proceeds equal to the maximum reimbursement amount, (b) the date which
all obligations under this agreement have been discharged, including, but not limited
to, payments on any bonds issued by the Village and on the note payable, or (c) 35
years following the issuance of the note payable. After a final accounting is
completed and any remaining amounts are paid to the developer, the note payable
shall be marked "cancelled" and returned to the Village.
285 -41-
291
6. LONGTERM DEBT (Continued)
d. Changes in Long -Term Liabilities
The following is a summary of changes in long-term debt for the year ended
December 31, 2018:
Current
Debt Balances Balances Portion at
Retired by January 1 Additions Reductions December 31 December 31
GOVERNMENTAL ACTIVITIES
$10,000,000 General Obligation Bonds,
Series 2009, due in annual installments
of $200,000 to $1,955,000, plus interest
at 3.005% to 4.500% through
Debt
December 1, 2028.
Service $ 600,000 $
$3,430,000 General Obligation
Refunding Bonds, Series 2009B, due in
annual installments of $230,000 to
$370,000, plus interest at 2.50% to
Debt
3.75% through December 1, 2021.
Service 1140000
$2,650,000 Taxable General Obligation
Bonds, Series 2009C, due in annual
installments of $25,000 to $1,000,000,
plus interest at 3.00% to 5.75% through
Debt
December 1, 2029.
Service 2145500
$5,160,000 General Obligation Bonds,
Series 201113, due in annual
installments from $40,000 to $775,000,
Debt
plus interest at 2.52% through
Service 212651000
December 1, 2020.
$2,975,000 General Obligation Bonds,
Series 2012C, due in annual
installments from $610,000 to
$865,000, plus interest at 3.10%
Debt
through December 1, 2022.
Service 11745,000
$9,800,000 General Obligation Bonds,
Series 2013, due in annual installments
of $555,000 to $885,000, plus interest
at 3.000% to 4.125% through December
Debt
1, 2033.
Service 918001000
$6,290,000 General Obligation Bonds,
Series 2014, due in annual installments
of $290,000 to $1,265,000, plus interest
Debt
at 3% through December 1, 2023.
Service 590809000
- $ 60000 $ - $ -
- 114001000 - -
- 2145500 - -
- 7351000 195301000 75500
- - 19745,000 -
- - 918001000 -
- 4051000 496751000 5601)000
286 -42-
292
6. LONG-TERM DEBT (Continued)
d. Changes in Long -Term Liabilities (Continued)
Current
Debt Balances Balances Portion at
Retired by January 1 Additions Reductions December 31 December 31
GOVERNMENTAL ACTIVITIES
(Continued)
$8,735,000 General Obligation
Bonds, Series 2016, due in annual
installments of $1,375,000 to
$1,550,000, plus interest at 2% to 3%
Debt
through December 1, 2022.
Service
$ 7,360,000 $ - $ 1140000 $ 5,9601000 $ 1,42500
$9,100,000 General Obligation
Bonds, Series 2016A, due in annual
installments of $120,000 to
$1,905,000, plus interest at 3%
Debt
through December 1, 2028.
Service
8198000 - 12000 818601000 -
$4,815,000 General Obligation
Bonds, Series 2017, due in annual
installments of $140,000 to $460,000,
plus interest at 2.50% to 4.00%
Debt
through December 1, 2037.
Service
4,81500 - - 4,81500 -
$7,060,000 General Obligation
Bonds, Series 2018A, due in annual
installments of $180,000 to $700,000,
plus interest at 3.25% to 5.00%
Debt
through December 1, 2037.
Service
- 7,060,000 - 710601000 -
$38,440,000 General Obligation
Bonds, Series 2018B, due in annual
installments of $155,000 to
$3,110,000, plus interest at 3.625% to
Debt
5.00% through December 1, 2042.
Service
- 381440,000 - 3894401000 40000
Total bonds
4415001000 45,5001000 711159000 8298851000 3,1409000
$1,760,422 IEPA Flood Loan
Contract Payable of 1999 (L17-1087),
due in semiannual installments of
$57,498 to $1121771, plus interest at
Debt
2.625% through June 3, 2019.
Service
1709271 - 112,771 571500 57,500
Total IEPA flood loan installment
notes payable
1709271 - 1121771 571500 571)500
287 - 43 -
293
6. LONG-TERM DEBT (Continued)
d. Changes in Long -Term Liabilities (Continued)
Current
Debt Balances Balances Portion at
Retired by January 1 Additions Reductions December 31 December 31
GOVERNMENTAL ACTIVITIES
(Continued)
$2,500,000 installment note payable
of 2012, due in annual installments of
$25,000 to $590,000, plus interest at
Debt
0.91% through December 1, 2019.
Service $ 1,10500 $ - $
515,000 $ 5901000 $
59000
Total installment notes payable
1,10500 -
51500 590,000
59000
$25,000,000 Business District limited
tax note payable of 2010, interest at
6.71 % due in semiannual installments
contingent upon sufficient pledged
Business
revenues.
District 32,525,273 667,090
- 3311921363
-
Total Business District limited
tax note payable
32,525,273 667,090
- 33,1921363
-
TOTAL GOVERNMENTAL
ACTIVITIES
$ 7813001544 $ 4611671090 $
71742,771 $ 11617241863 $
3,787,500
BUSINESS -TYPE ACTIVITIES
$4,925,000 General Obligation
Bonds, Series 2017, due in annual
installments of $125,000 to $405,000,
plus interest at 2.50% to 4.00%
through December 1, 2037.
Water $ 4,9251000 $ - $
1251000 $ 418001000 $
12500
$4,890,000 General Obligation
Bonds, Series 2018, due in annual
installments of $115,000 to $410,000,
plus interest at 3% to 5% through
December 1, 2037.
Water - 4,890,000
18000 4,7101000
11500
TOTAL BUSINESS -TYPE
ACTIVITIES
$ 4192500 $ 4,8901X0 $
30500 $ 915101000 $
24000
288 -44-
294
6. LONG-TERM DEBT (Continued)
d. Changes in Long -Term Liabilities (Continued)
The following is a summary of changes in long-term liabilities during 2018:
Balances Current
Debt January 1, Balances Portion at
Retired by Restated Additions Reductions December 31 December 31
GOVERNMENTAL ACTIVITIES
Compensated absences
General $
3,7711826 $
193,521 $
408,197 $
315571150 $
789,936
Internal
Claims and judgments
Service
1,539,670
251,459
1,195,610
5951519
55605
Total OPEB liability
General
12,782,477
-
2,195,645
10,586,832
410,848
General obligation bonds
Debt Service
44,50000
45,50000
7111500
820500
3,14000
Unamortized bond premium
11284,843
117831506
215,351
21852,998
-
Loan contracts payable
Debt Service
1701271
-
112,771
571500
57,500
Installment notes payable
Debt Service
111051000
-
51500
5901000
59000
Net pension liability - IMRF
General
612891542
-
51734,497
5551045
-
Net pension liability -
Police Pension
General
431096,949
10,170,054
-
5312671003
-
Net pension liability -
Firefighters' Pension
General
38,857,145
5,448,597
-
4413051742
-
Business District limited tax
Business
note payable
District
32,525,273
6671090
-
33,192,363
-
Total governmental activities
18519221996
6410141227
171492,071
23214451152
5,5449889
BUSINESS -TYPE ACTIVITIES
General obligation bonds
Water
419251000
4,890,000
3051000
915101000
24000
Unamortized bond premium
1381964
1851920
61948
3171936
-
Compensated absences*
2391257
-
54,412
1841845
36,969
Net pension liability - IMRF**
114721140
-
11342,225
1291915
-
Total OPEB liability*
3641995
-
62,695
3021300
11,732
Total business -type activities
711401356
510751920
1,771,280
1094441996
288,701
TOTAL
$
19310631352 $
69,090,147 $
191263,351 $
242,890,148 $
5,8339549
Compensated absences, net pension liabilities, and the net total OPEB liability of the
governmental activities are primarily liquidated by the General Fund.
*Compensated absences, net pension liabilities, and the total OPEB liability are
retired by the Water and Sewer, Parking System Revenue, and Village Parking
System Funds.
"The IMRF net pension liability is retired by the Water and Sewer Fund.
289 - 45 -
295
6. LONG-TERM DEBT (Continued)
e. Debt Service Requirements to Maturity
Annual debt service requirements to maturity are as follows:
Year Governmental Activities
Ending General Obligation Bonds Loan Contracts Payable Installment Notes Payable
December 31, Principal Interest Principal Interest Principal Interest
2019
$ 3,14000
$ 31282,733 $ 571500 $ 754 $ 59000 $ 5,369
2020
4,01500
21980,470 - - - -
2021
4,59000
21854,640 - - - -
2022
4,50500
21719,030 - - - -
2023
2178000
215921844 - - - -
2024
218901000
215031244 - - - -
2025
3102500
213881044 - - - -
2026
3116000
212801094 - - - -
2027
3,28500
2,169,144 - - - -
2028
3,43500
21058,069 - - - -
2029
3,07500
1,941,475 - - - -
2030
3,33500
11805,400 - - - -
2031
3,510,000
116571063 - - - -
2032
316951000
115011088 - - - -
2033
318901000
113371025 - - - -
2034
31170,000
15165,119 - - - -
2035
3,32000
11052,850 - - - -
2036
3,47500
933,219 - - - -
2037
3,63000
807,275 - - - -
2038
2,5601000
675,200 - - - -
2039
2001000
57600 - - - -
2040
2,76500
46900 - - - -
2041
218751000
3591000 - - - -
2042
2,9901000
24400 - - - -
2043
3,110,000
124,400 - - - -
TOTAL $ 82051000 $ 401477,026 $ 571500 $ 754 $ 5901000 $ 5,369
The repayment of the business district limited tax note payable is based on
incremental tax revenue received. As such, there is no debt service to maturity
schedule.
290 -46-
296
6.
LONG-TERM DEBT (Continued)
e. Debt Service Requirements to Maturity (Continued)
Year
Business -Type Activities
Ending
General Obligation Bonds
December 31,
Principal Interest
2019
$ 2401000 $ 343,081
2020
2651000 334,631
2021
28500 325,281
2022
310,000 312,531
2023
33500 298,631
2024
36500 283,631
2025
3951000 2671281
2026
43000 2491581
2027
45500 232,481
2028
48500 217,731
2029
51500 201,700
2030
55000 184,350
2031
58500 165,444
2032
61500 144,257
2033
66000 1211982
2034
69500 1001119
2035
73500 7708
2036
77500 53,194
2037
8151000 27,513
TOTAL $ 9,51000 $ 31940,507
f. Legal Debt Margin
The Village is a home rule municipality. Article VII, Section 6(k) of the 1970 Illinois
Constitution governs computation of the legal debt margin.
"The General Assembly may limit by law the amount and require referendum
approval of debt to be incurred by home rule municipalities, payable from ad
valorem property tax receipts, only in excess of the following percentages of the
assessed value of its taxable property ... (2) if its population is more than 25,000
and less than 500,000 an aggregate of one percent: . . . indebtedness which is
outstanding on the effective date (July 1, 1971) of this constitution or which is
thereafter approved by referendum . . . shall not be included in the foregoing
percentage amounts."
To date the General Assembly has set no limits for home rule municipalities.
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7. CONTRACTUAL COMMITMENTS
Solid Waste Agency of Northern Cook County
Annual payments to Solid Waste Agency of Northern Cook County (SWANCC) are based
on estimated tonnage of waste transported to SWANCC. It is assumed that there will be no
material changes in deliveries to SWANCC. For 2019, the Village estimates it will pay
SWANCC $955,403, with annual increases ranging from 0% to 3% through 2022.
8. INTERFUND ACTIVITY
Due From/To Other Funds
Receivable Fund Payable Fund Amount
General CDBG $ 191446
Fiduciary
General Police Pension 11681
General Firefighters' Pension I,127
TOTAL $ 221254
The purpose of the significant interfund receivables/payables are as follows:
• $19,446 due to the General Fund from the CDBG Fund. The balance represents
a short-term operating loan.
• $2,808 due to the General Fund from the Police and Firefighters' Pension
Funds for property tax refunds issued by the county.
Transfers
The purpose of significant transfers from/to between funds are as follows:
• $750,000 transferred to the Capital Improvement Fund from the General Fund
for capital projects.
• $1,604,391 transferred to the Debt Service Fund from the General Fund for
debt service payments.
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9. CONTINGENT LIABILITIES
a. Litigation
The Village is a defendant in various lawsuits. Although the outcome of these
lawsuits is not presently determinable, in the opinion of the Village's attorney, the
resolution of these matters will not have a material adverse effect on the financial
condition of the Village.
b. Grants
Amounts received or receivable from grantor agencies are subject to audit and
adjustment by grantor agencies, principally the federal government. Any disallowed
claims, including amounts already collected, may constitute a liability of the
applicable funds. The amount, if any, of expenditures which may be disallowed by
the grantor cannot be determined at this time although the Village expects such
amounts, if any, to be immaterial.
10. JOINT VENTURES
a. Solid Waste Agency of Northern Cook County
The Village is a member of SWANCC which consists of 23 municipalities. SWANCC
is a municipal corporation and public body politic and corporate established pursuant
to the Intergovernmental Cooperation Act of the State of Illinois. SWANCC is
empowered to plan, construct, finance, operate, and maintain a solid waste disposal
system to serve its members.
SWANCC is governed by a board of directors which consists of the mayor or president
from each member municipality. Each director has an equal vote. The officers of
SWANCC are appointed by the Board of Directors. The Board of Directors determines
the general policy of SWANCC, makes all appropriations, approves contracts, provides
for the issuance of debt, adopts by-laws, rules and regulations, and exercises such
powers and performs such duties as may be prescribed in the agency agreement or the
by-laws.
Complete financial statements can be obtained from the Solid Waste Agency of
Northern Cook County administrative office at 77 West Hintz Road, Suite 200,
Wheeling, Illinois 60090 or online at www.swancc.org.
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299
10. JOINT VENTURES (Continued)
a. Solid Waste Agency of Northern Cook County (Continued)
SWANCC's outstanding bonds are revenue obligations. They are limited obligations of
SWANCC with a claim for payment solely from and secured by a pledge of the
revenues of the system and amounts in various funds and accounts established by
SWANCC resolutions. The bonds are not the debt of any member. SWANCC has no
power to levy taxes.
Revenues of the system consist of (1) all receipts derived from solid waste disposal
contracts or any other contracts for the disposal of waste; (2) all income derived from
the investment of monies; and (3) all income, fees, service charges, and all grants,
rents, and receipts derived by SWANCC from the ownership and operation of the
system. SWANCC covenants to establish fees and charges sufficient to provide
revenues to meet all its requirements.
SWANCC has entered into solid waste disposal contracts with the member
municipalities. The contracts are irrevocable and may not be terminated or amended
except as provided for in the contract. Each member is obligated, on a "take or pay"
basis, to deliver a minimum amount of solid waste to the system. The obligation of the
Village to make all payments as required by this contract is unconditional and
irrevocable, without regard to performance or nonperformance by SWANCC of its
obligations under the contract. The contract does not constitute an indebtedness of the
Village within the meaning of any statutory or constitutional limitation.
In accordance with the contract, the Village made payments totaling $1,013,707 to
SWANCC in 2018. The payments have been recorded in the Refuse Disposal Fund.
The Village does not have an equity interest in SWANCC at December 31, 2018.
b. Northwest Suburban Municipal Joint Action Water Agency
Description of Joint Venture
The Village is a member of Northwest Suburban Municipal Joint Action Water
Agency (JAWA) which consists of seven municipalities. JAWA is a municipal
corporation and public body politic and corporate established pursuant to the
Intergovernmental Cooperation Act of the State of Illinois. JAWA is empowered to
plan, construct, improve, extend, acquire, finance, operate, and maintain a water supply
system to serve its members and other potential water purchasers.
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10. JOINT VENTURES (Continued)
b. Northwest Suburban Municipal Joint Action Water Agency (Continued)
Description of Joint Venture (Continued)
The seven members of JAWA and their percentage shares as of April 30, 2018 are as
follows:
TOTAL 100.00%
These percentage shares are based upon formulae contained in the water supply
agreement and are sub j ect to change in future years based upon consumption by the
municipalities.
The members form a contiguous geographic service area which is located 15 to 30
miles northwest of downtown Chicago. Under the Agency Agreement, additional
members may join JAWA upon the approval of each member.
JAWA is governed by a Board of Directors which consist of one elected official from
each member municipality. Each director has an equal vote. The officers of JAWA are
appointed by the Board of Directors. The Board of Directors determines the general
policy of JAWA, makes all appropriations, approves contracts for sale or purchase of
water, provides for the issuance of debt, adopts by-laws, rules and regulations, and
exercises such powers and performs such duties as may be prescribed in the agency
agreement or the by-laws.
Complete financial statements can be obtained from the Northwest Suburban
Municipal Joint Action Water Agency, 901 Wellington Avenue, Elk Grove Village,
Illinois 60007.
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301
Percent
Share
Village of Elk Grove Village
17.74%
Village of Hanover Park
8.97%
Village of Hoffman Estates
15.66%
Village of Mount Prospect
11.90%
City of Rolling Meadows
7.41%
Village of Schaumburg
27.69%
Village of Streamwood
10.63%
TOTAL 100.00%
These percentage shares are based upon formulae contained in the water supply
agreement and are sub j ect to change in future years based upon consumption by the
municipalities.
The members form a contiguous geographic service area which is located 15 to 30
miles northwest of downtown Chicago. Under the Agency Agreement, additional
members may join JAWA upon the approval of each member.
JAWA is governed by a Board of Directors which consist of one elected official from
each member municipality. Each director has an equal vote. The officers of JAWA are
appointed by the Board of Directors. The Board of Directors determines the general
policy of JAWA, makes all appropriations, approves contracts for sale or purchase of
water, provides for the issuance of debt, adopts by-laws, rules and regulations, and
exercises such powers and performs such duties as may be prescribed in the agency
agreement or the by-laws.
Complete financial statements can be obtained from the Northwest Suburban
Municipal Joint Action Water Agency, 901 Wellington Avenue, Elk Grove Village,
Illinois 60007.
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301
10. JOINT VENTURES (Continued)
b. Northwest Suburban Municipal Joint Action Water Agency (Continued)
Description of Joint Venture (Continued)
Revenues of the system consist of: (a) all receipts derived from Water Supply
Agreements or any other contract for the supply of water; (b) all income derived from
the investment of monies; and (c) all income, fees, water service charges, and all
rates, rents, and receipts derived by JAWA from the ownership and operation of the
system and the sale of water. JAWA covenants to establish fees and charges
sufficient to provide revenues to meet all its requirements.
JAWA has entered into water supply agreements with the seven -member
municipalities for a term of 40 years, extending to 2022. The agreements are
irrevocable and may not be terminated or amended except as provided for in the
General Resolution. Each member is obligated, on a "take or pay" basis, to purchase or
in any event to pay for a minimum annual quantity of water.
JAWA has entered into an agreement with the City of Chicago (the City) under which
the City has agreed to sell quantities of Lake Michigan water sufficient to meet the
projected water needs of the members through the year 2020.
The obligation of the Village to make all payments as required by this agreement is
unconditional and irrevocable, without regard to performance or nonperformance by
JAWA of its obligations under this agreement.
The payments required to be made by the Village under this agreement shall be
required to be made solely from revenues to be derived by the Village from the
operation of the Water and Sewer System. Members are not prohibited by the
agreement; however, from using other available funds to make payments under the
agreement. This agreement shall not constitute an indebtedness of the Village within
the meaning of any statutory or constitutional limitation.
The obligation of the Village to make payments required by this agreement is payable
from the Village's Water and Sewer Fund.
In accordance with the joint venture agreement, the Village remitted $6,642,177 to
JAWA for 2018. Deposits with JAWA in the amount of $976,550 represent amounts
held for security for debt service.
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11. OTHER POSTEMPLOYMENT BENEFITS
a. Plan Description
In addition to providing the pension benefits described, the Village provides
postemployment health care benefits (OPEB) for retired employees through a
single -employer defined benefit plan (the Plan) . The benefits, benefit levels,
employee contributions, and employer contributions are governed by the Village and
can be amended by the Village through its personnel manual and union contracts.
Certain benefits are controlled by state laws and can only be changed by the Illinois
Legislature. No assets are accumulated in a trust that meets the criteria in paragraph 4
of GASB Statement No. 75. The Plan does not issue a separate report. The activity of
the Plan is reported in the Village's governmental and business -type activities.
b. Benefits Provided
The Village provides pre and post -Medicare postretirement health insurance to
retirees, their spouses, and dependents (enrolled at time of employee's retirement).
To be eligible for benefits, the employee must qualify for retirement under one of the
Village's three retirement plans. The retirees pay the blended premium. Upon a
retiree becoming eligible for Medicare, the amount payable under the Village's
health plan will be reduced by the amount payable under Medicare for those
expenses that are covered under both. All healthcare benefits are provided through
the Village's health insurance plan. The benefit levels are the same as those afforded
to active employees. Benefits include general inpatient and outpatient medical
services; mental, nervous, and substance abuse care; and prescriptions. Upon a retiree
reaching 65 years of age, Medicare becomes the primary insurer and the Village's
plan becomes secondary. All retirees contribute 100% of the actuarially determined
premium to the Plan. For the fiscal year ended December 31, 2018, retirees
contributed $892,619. For any disabled employees who qualify for health insurance
benefits under the Public Safety Employee Benefits Act (PSEBA), the Village is
required to pay 100% of the cost of basic health insurance for the employee and their
dependents for their lifetime.
C. Membership
At December 31, 2018 membership consisted of:
Inactive employees currently receiving benefit payments 82
Inactive employees entitled to but not yet receiving benefits -
Active employees 296
TOTAL
Participating employers
378
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303
11. OTHER POSTEMPLOYMENT BENEFITS (Continued)
d. Actuarial Assumptions and Other Inputs
The total OPEB liability was determined by an actuarial valuation performed as of
December 31, 2018 using the following actuarial methods and assumptions.
Actuarial valuation date December 31, 2018
Actuarial cost method Entry -age normal
Inflation 3.50%
Discount rate 4.11%
Healthcare cost trend rates 8.50% in Fiscal 2018,
to an ultimate trend rate
of 4.50%
Asset valuation method N/A
Mortality rates RPH - 2018 fully
generational using scale
MP -2018
e. Discount Rate
The discount rate was based on the S&P Municipal Bond 20 year high-grade rate
index rate for tax exempt general obligation municipal bonds rated AA or better at
December 31, 2018.
f. Changes in the Total OPEB Liability
BALANCES AT JANUARY 1, 2018
Changes for the period
Service cost
Interest
Changes in assumptions
Differences between expected and actual experience
Benefit payments
Net changes
BALANCES AT DECEMBER 31, 2018
Total OPEB
Liabilitv
$ 131147,473
523,084
463,660
(1,704,999)
(1,152,702)
(387,384)
(21258,341)
$ 101889,132
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304
11.
OTHER POSTEMPLOYMENT BENEFITS (Continued)
f.
9.
Changes in the Total OPEB Liability (Continued)
There was a change in assumptions related to the mortality tables, discount rate,
payroll growth rate, healthcare trend rates, and disability, termination and retirement
rates in 2018.
Rate Sensitivity
The following is a sensitive analysis of total OPEB liability to changes in the
discount rate and the healthcare cost trend rate. The table below presents the total
OPEB liability of the Village calculated using the discount rate of 4.11% as well as
what the Village's total OPEB liability would be if it were calculated using a
discount rate that is 1 percentage point lower (3.11 %) or 1 percentage point higher
(5.11 %) than the current rate:
Current
1% Decrease Discount Rate 1% Increase
(3.11%) (4.11%) (5.11%)
Total OPEB liability $ 12,480,842 $ 1009,132 $ 91595,466
The table below presents the total OPEB liability of the Village calculated using the
healthcare rate of 8.50% to 4.50% as well as what the Village's total OPEB liability
would be if it were calculated using a healthcare rate that is 1 percentage point lower
(7.50% to 3.50%) or 1 percentage point higher (9.50% to 5.50%) than the current
rate:
Current
1% Decrease Healthcare Rate 1% Increase
(7.50% to 3.50%) (8.50% to 4.50%) (9.50% to 5.50%)
Total OPEB liability $ V87,576 $
10091132 $ 121797,101
299 -55-
305
11. OTHER POSTEMPLOYMENT BENEFITS (Continued)
h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB
For the year ended December 31, 2018, the Village recognized OPEB expense of
$6691222. At December 31, 2018, the Village reported deferred outflows and
deferred inflows of resources related to OPEB from the following sources:
Differences between expected and actual experience
Changes in assumption
TOTAL
Deferred
Inflows of
Resources
$ 11024,624
1,515,555
$ 25540,179
Amounts reported as deferred outflows of resources and deferred inflows of
resources related to OPEB will be recognized in OPEB expense as follows:
Fiscal Year
Ending
December 31,
2019
$ (317,522)
2020
(317,522)
2021
(317,522)
2022
(317,522)
2023
(317,522)
Thereafter
(952,569)
TOTAL $ (2,540,179)
12. EMPLOYEE RETIREMENT SYSTEMS
The Village contributes to three defined benefit pension plans, the Illinois Municipal
Retirement Fund (IMRF), an agent multiple -employer public employee retirement system;
the Police Pension Plan which is a single -employer pension plan; and the Firefighters'
Pension Plan which is also a single -employer pension plan. The benefits, benefit levels,
employee contributions, and employer contributions for all three plans are governed by
ILCS and can only be amended by the Illinois General Assembly. None of the pension
plans issue separate reports on the pension plans. However, IMRF does issue a publicly
available report that includes financial statements and supplementary information for the
plan as a whole, but not for individual employers. That report can be obtained from IMRF,
2211 York Road, Suite 500, Oak Brook, Illinois 60523 or at imrf.org.
300 -56-
306
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions
Illinois Municipal Retirement Fund
All employees (other than those covered by the Police Pension Plan or Firefighters'
Pension Plan) hired in positions that meet or exceed the prescribed annual hourly
standard must be enrolled in IMRF as participating members. For financial reporting
purposes, the Village and Library participate in IMRF as a cost-sharing
multiple -employer pension plan. IMRF provides two tiers of pension benefits.
Employees hired prior to January 1, 2011, are eligible for Tier 1 benefits. For Tier 1
employees, pension benefits vest after eight years of service. Participating members
who retire at age 55 (reduced benefits) or after age 60 (full benefits) with eight years
of credited service are entitled to an annual retirement benefit, payable monthly for
life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of
credited service up to 15 years, and 2% for each year thereafter.
Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For
Tier 2 employees, pension benefits vest after ten years of service. Participating
members who retire at age 62 (reduced benefits) or after age 67 (full benefits) with
ten years of credited service are entitled to an annual retirement benefit, payable
monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each
year of credited service up to 15 years, and 2% for each year thereafter.
Participating members are required to contribute 4.50% of their annual salary to
IMRF. The Village is required to contribute the remaining amounts necessary to fund
IMRF as specified by statute. The employer contribution rate for calendar year 2018
was 11.76%.
Plan Membership
At December 31, 2017 (most recent information available), IMRF membership
consisted of
Inactive plan members currently receiving benefits 249
Inactive plan members entitled to but not yet receiving benefits 160
Active plan members 247
TOTAL 656
The IMRF data included in the table above includes membership of both the Village
and the Library.
301 -57-
307
12.
EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Illinois Municipal Retirement Fund (Continued)
Actuarial Assumptions
The total pension liability above was determined by an actuarial valuation performed
as of December 31, 2017 using the following actuarial methods and assumptions.
Actuarial valuation date December 31, 2017
Actuarial cost method Entry -age normal
Asset valuation method Market value of assets
Assumptions
Price inflation 2.50%
Salary increases 3.39% to 14.25%
Investment rate of return 7.50%
Cost of living adjustments - Tier 1 3.00%
Cost of living adjustments - Tier 2 3.00% or 1/2 of the
increase in the
Consumer Price Index,
whichever is less
For nondisabled retirees, an IMRF specific mortality table was used with fully
generational projection scale MP -2017 (base year 2015). The IMRF specific rates
were developed from the RP -2014 Blue Collar Health Annuitant Mortality Table
with adjustments to match current IMRF experience. For disabled retirees, an IMRF
specific mortality table was used with fully generational projection scale MP -2017
(base year 2015). The IMRF specific rates were developed from the RP -2014
Disabled Retirees Mortality Table applying the same adjustments that were applied
for nondisabled lives. For active members, an IMRF specific mortality table was
used with fully generational projection scale MP -2017 (base year 2014). The IMRF
specific rates were developed from the RP -2014 Employee Mortality Table with
adjustments to match current IMRF experience.
302 -58-
308
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Illinois Municipal Retirement Fund (Continued)
Discount Rate
The discount rate used to measure the IMRF total pension liability was 7.50%. The
projection of cash flows used to determine the discount rate assumed that member
contributions will be made at the current contribution rate and that the Village
contributions will be made at rates equal to the difference between actuarially
determined contribution rates and the member rate. Based on those assumptions, the
IMRF's fiduciary net position was projected to be available to make all projected
future benefit payments of current plan members.
Changes in the Net Pension Liability
BALANCES AT
JANUARY 1, 2017
Changes for the period
Service cost
Interest
Difference between expected
and actual experience
Changes in assumptions
Employer contributions
Employee contributions
Net investment income
Benefit payments and refunds
Other (net transfer)
Net changes
BALANCES AT
DECEMBER 31, 2017
(a)
(b)
(a) - (b)
Total
Plan
Net
Pension
Fiduciary
Pension
Liability
Net Position
Liability
$ 95,7381341 $ 85,12400 $ 101613,541
1,811,298 - 1,811,298
707,425 - 707,425
57004 -
5701864
(3,034,659) -
(3,034,659)
- 1,941,668
(1,941,668)
- 7661547
(766,547)
- 14,7551335
(14,755,335)
(4,289,989) (4,289,989)
-
- (1,351,715)
11351,715
2,144,939 11,821,846 (9,676,907)
$ 97031280 $ 96,946,646 $ 936,634
There was a change with respect to actuarial assumptions. Certain demographic
assumptions were changed, which impacted mortality rates, mortality improvement
rates, retirement rates, disability rates, and termination rates.
303 -59-
309
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Illinois Municipal Retirement Fund (Continued)
Changes in the Net Pension Liability (Continued)
The table presented on the previous page includes amounts for both the Village and
the Library. The Village's collective shares of the net pension liability at January 1,
2017, the employer contributions, and the net pension liability at December 31, 2017
were $7,761,683, $1,419,942, and $684,960, respectively. The Library's collective
shares of the net pension liability at January 1, 2017, the employer contributions, and
the net pension liability at December 31, 2017 were $2,851,858, $521,726, and
$251,674, respectively.
Pension Expense and Deferred Ou flows of Resources and Deferred Inflows of
Resources
For the year ended December 31, 2018, the Village recognized pension expense of
$21099,450.
At December 31, 2018, the Village reported deferred outflows of resources and
deferred inflows of resources related to IMRF from the following sources:
TOTAL
$ 1,985,702 $ 51180,763
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310
Deferred
Deferred
Outflows of
Inflows of
Resources
Resources
Difference between expected and actual experience
$ 333,840
$ 4811878
Changes in assumptions
61,875
11744,485
Employer contributions after the measurement date
1,589,987
-
Net difference between projected and actual earnings
on pension plan investments
-
29954,400
TOTAL
$ 1,985,702 $ 51180,763
304 -60-
310
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Illinois Municipal Retirement Fund (Continued)
Pension Expense and Deferred Ou flows of Resources and Deferred Inflows of
Resources (Continued)
$1,589,987 reported as deferred outflows of resources related to pensions resulting
from village contributions subsequent to the measurement date will be recognized as
a reduction of the net pension liability in the reporting year ending December 31,
2019. Other amounts reported as deferred outflows of resources and deferred inflows
of resources related to IMRF will be recognized as pension expense by the Village as
follows:
Year Ending
December 31,
2019
2020
2021
2022
TOTAL
Discount Rate Sensitivity
$ (962,096)
(963,487)
(1,619,041)
(1,240,424)
$ (4,785,048)
The following is a sensitivity analysis of the net pension liability (asset) to changes in
the discount rate. The table below presents the net pension liability (asset) of the
Village calculated using the discount rate of 7.50% as well as what the Village's net
pension liability (asset) would be if it were calculated using a discount rate that is 1
percentage point lower (6.50%) or 1 percentage point higher (8.50%) than the current
rate:
Current
1% Decrease Discount Rate I% Increase
(6.50%) (7.50%) (8.50%)
Net pension liability (village) $ 956085472 $ 684,960 $ (6,702,722)
Net pension liability (library) 355305421 251,674 (2,462,767)
Net pension liability (total) $ 13,138,893 $ 936,634 $ (9,165,489)
305 -61-
311
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan
Plan Administration
Police sworn personnel are covered by the Police Pension Plan which is a defined
benefit single -employer pension plan. Although this is asingle-employer pension
plan, the defined benefits and employee and employer contributions levels are
governed by Illinois Compiled Statutes (Chapter 40 -Article 5/3) and may be
amended only by the Illinois legislature. The Village accounts for the Police Pension
Plan as a pension trust fund.
The plan is governed by a five -member pension board. Two members are appointed
by the Village's President, one member is elected by pension beneficiaries, and two
members are elected by active police employees.
Plan Membership
At December 31, 2018, the Police Pension Plan membership consisted of:
Inactive plan members currently receiving benefits 80
Inactive plan members entitled to but not yet receiving benefits 9
Active plan members 84
TOTAL
Benefits Provided
173
The Police Pension Plan provides retirement benefits as well as death and disability
benefits. Tier 1 employees (those hired prior to January 1, 2011) attaining the age of
50 or older with 20 or more years of creditable service are entitled to receive an
annual retirement benefit equal to one-half of the salary attached to the rank held on
the last day of service or for one year prior to the last day, whichever is greater. The
annual benefit shall be increased by 2.50% of such salary for each additional year of
service over 20 years up to 30 years to a maximum of 75% of such salary. Employees
with at least eight years but less than 20 years of credited service may retire at or
after age 60 and receive a reduced benefit. The monthly benefit of a police officer
who retired with 20 or more years of service after January 1, 1977 shall be increased
annually, following the first anniversary date of retirement and be paid upon reaching
the age of at least 55 years, by 3% of the original pension and 3% compounded
annually thereafter.
306 -62-
312
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Benefits Provided (Continued)
Tier 2 employees (those hired on or after January 1, 2011) attaining the age of 55 or
older with ten or more years of creditable service are entitled to receive an annual
retirement benefit equal to the average monthly salary obtained by dividing the total
salary of the police officer during the 96 consecutive months of service within the
last 120 months of service in which the total salary was the highest by the number of
months of service in that period. Police officers' salary for pension purposes is
capped at $106,800, plus the lesser of 1/2 of the annual change in the Consumer Price
Index or 3% compounded. The annual benefit shall be increased by 2.50% of such
salary for each additional year of service over 20 years up to 30 years to a maximum
of 75% of such salary. Employees with at least ten years may retire at or after age 50
and receive a reduced benefit (i.e., 1/2% for each month under 55). The monthly
benefit of a Tier 2 police officer shall be increased annually at age 60 on the
January Pt after the police officer retires, or the first anniversary of the pension
starting date, whichever is later. Noncompounding increases occur annually, each
January thereafter. The increase is the lesser of 3% or 1/2 of the change in the
Consumer Price Index for the preceding calendar year.
Contributions
Employees are required by ILCS to contribute 9.91% of their base salary to the
Police Pension Plan. If an employee leaves covered employment with less than 20
years of service, accumulated employee contributions may be refunded without
accumulated interest. The Village is required to contribute the remaining amounts
necessary to finance the plan and the administrative costs as actuarially determined
by an enrolled actuary. Effective January 1, 2011, the Village has until the year 2040
to fund 90% of the past service cost for the Police Pension Plan. However, the
Village has decided to fund 100% of the past service cost by 2040. For the year
ended December 31, 2018, the Village's contribution was 42.32% of covered payroll.
The Village utilizes the entry -age normal actuarial cost method to fund the plan.
307 - 63 -
313
12.
EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Investment Policy
The Police Pension Fund's (the Fund) investment policy authorizes the Fund to
invest in all investments allowed by ILLS. These include deposits/investments in
insured commercial banks, savings and loan institutions, interest-bearing obligations
of the U.S. Treasury and U.S. agencies, interest-bearing bonds of the State of Illinois
or any county, township, or municipal corporation of the State of Illinois, direct
obligations of the State of Israel, money market mutual funds whose investments
consist of obligations of the U.S. Treasury or U.S. agencies, separate accounts
managed by life insurance companies, mutual funds, common and preferred stock,
Illinois Funds (created by the Illinois State Legislature under the control of the State
Comptroller), and IMET, a not-for-profit investment trust formed pursuant to the
Illinois Municipal Code and managed by a Board of Trustees elected from the
participating members. IMET is not registered with the SEC as an investment
company. The Illinois Funds is an investment pool managed by the State of Illinois,
Office of the Treasurer, which allows governments within the state to pool their
funds for investment purposes.
It is the policy of the Fund to invest its funds in a manner which will provide the
highest investment return with the maximum security while meeting the cash flow
demands of the Fund and conforming to all state and local statutes governing the
investment of public funds, using the "prudent person" standard for managing the
overall portfolio. The primary objectives of the policy are, in order of priority, safety
of principal, risk aversion, rate of return, and liquidity.
The Fund's investment policy in accordance with ILCS establishes the following
target allocation across asset classes:
Long -Term
Expected Real
Asset Class Target Rate of Return
Fixed Income 45.00% 1.60%
Large Cap Domestic Equities 38.50% 6.80%
Small Cap Domestic Equities 11.00% 8.70%
International Equities 5.50% 6.60%
308 -64-
314
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Investment Policy (Continued)
Asset class returns and risk premium data are from Morningstar Analyst Research
Center — SBBI Data for the period December 31, 1925 through December 31, 2017.
The International Equity equals the MSCI EAFE Index for the period December 31,
1969 through December 31, 2017. The long-term expected real rates of return are net
of inflation and investment expense. Long-term returns for the asset classes are
calculated on a geometric mean basis.
Investment Valuations
All investments are stated at fair value at December 31, 2018. Fair value is the price
that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date.
Investment Concentrations
Concentration of credit risk is the risk that the Fund has a high percentage of its
investments invested in one type of investment. The Fund's investment policy
requires diversification of investment to avoid unreasonable risk. No financial
institution, except any securities custodians of the Fund, shall hold more than 10% of
the Fund's portfolio at any time. Neither shall The Illinois Funds hold more than
10% of the Fund's portfolio at any time. In addition, the following allocations are
desired: depository accounts and money market mutual funds at 1% to 5%, fixed
income securities at 40% to 44%, and equity securities at 55%.
At December 31, 2018, there were no significant investments (other than United
States Government guaranteed obligations or mutual funds) in any one organization
that represent 5% or more of the Fund's investments.
Investment Rate of Return
For the year ended December 31, 2018, the annual money -weighted rate of return on
pension plan investments, net of pension plan investment expense, was (5.21)%. The
money -weighted rate of return expresses investment performance, net of investment
expense, adjusted for the changing amounts actually invested.
309 - 65 -
315
12.
EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Interest Rate Risk
The following table presents the investments and maturities of the Fund's debt
securities as of December 31, 2018:
Investment Maturities (in Years
Less Greater
Investment Type Fair Value than 1 1-5 6-10 than 10
U.S. Treasury
$ 3,980,240 $
94,288 $
1,618,425 $
2,172,671
$ 94,856
U.S. agencies
6,991,899
1,610
314,820
1,078,159
5,597,310
State, local, and
municipal bonds
2,257,990
1409102
4131735
510,670
11193,483
Corporate bonds
953745108
5275607
519701890
2,6571173
2181438
TOTAL $ 2204,237 $ 76307 $ 8,3171870 $ 6,418,673 $ 7,10407
Interest rate risk is the risk that changes in interest rates will adversely affect the fair
value of an investment. In accordance with its investment policy, the Fund limits its
exposure to interest rate risk by structuring the portfolio to provide liquidity for all
reasonably anticipated operating requirements while providing a reasonable rate of
return based on the current market with a minimum return of 7% desired during a
market cycle. In addition, no investment in a fixed income security shall have a
maturity of greater than 30 years from the time of purchase.
The Fund has the following recurring fair value measurements as of December 31,
2018: the U.S. Treasury obligations and mutual funds were valued using quoted
prices in active markets for identical assets (Level 1 inputs) and U.S. agency
obligations; state, local, and municipal obligations, and corporate bond obligations
were valued using quoted matrix pricing models (Level 2 inputs).
Credit Risk
Credit risk is the risk that the issuer of a debt security will not pay its par value upon
maturity. The Fund's investment policy does not address the management of credit
risk other than to limit investments to those allowed by state statutes. The U.S.
Treasury and U.S. agencies, money market mutual funds, and The Illinois Funds are
rated AAA. The state, local, and municipal bonds are rated AAA. The corporate
bonds are rated BAA3 to AAA.
310 -66-
316
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Custodial Credit Risk - Investments
Custodial credit risk for investments is the risk that, in the event of the failure of the
counterparty to the investment, the Fund will not be able to recover the value of its
investments that are in possession of an outside party. To limit its exposure, the
Fund's investment policy requires all security transactions that are exposed to
custodial credit risk to be processed on a delivery versus payment (DVP) basis with
the underlying investments held by a third -party custodian and evidenced by
safekeeping receipts. The Illinois Funds and money market mutual funds are not
subject to custodial credit risk.
Net Pension Liability
The components of the net pension liability of the Police Pension Plan as of
December 31, 2018 were as follows:
BALANCES AT
JANUARY 1, 2018
Changes for the period
Service cost
Interest
Difference between expected
and actual experience
Changes in assumptions
Employer contributions
Employee contributions
Net investment income
Benefit payments and refunds
Administrative expense
Net changes
BALANCES AT
DECEMBER 31, 2018
(a)
(b)
(a) - (b)
Total
Plan
Net
Pension
Fiduciary
Pension
Liability
Net Position
Liability
$ 114,166,011 $ 71,069,062 $ 43,096,949
11575,461 - 1,575,461
8,195,228 - 81195,228
(208,550) -
(208,550)
1,320,658 -
11320,658
- 30802
(3,608,602)
- 838,893
(838,893)
- (3,697,156)
3,697,156
(5,407,697) (5,407,697)
-
- (37,596)
371596
5,475,100 (4,694,954) 10,170,054
$ 119,641,111 $ 66,374,108 $ 53,26703
311 -67-
317
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Net Pension Liability (Continued)
There was also a change in assumption made since the prior measurement date to
reflect revised expectations with respect to mortality rates.
See the schedule of changes in the employer's net pension liability and related ratios
in the required supplementary information for additional information related to the
funded status of the Fund.
Actuarial Assumptions
The total pension liability above was determined by an actuarial valuation performed
as of December 31, 2018 using the following actuarial methods and assumptions.
Actuarial valuation date December 31, 2018
Actuarial cost method
Assumptions
Inflation
Salary increases
Discount rate
Cost of living adjustments - Tier 1
Cost of living adjustments - Tier 2
Asset valuation method
Entry -age normal
2.50%
4.00%
7.25%
3.00%
1.25%
Market value of assets
312 -68-
318
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Actuarial Assumptions (Continued)
Mortality rates for healthy individuals were based on the RP -2014 Mortality Table
with a blue collar adjustment, with improvement scale MP -2018 applied generally
from 2013. Mortality rates for disabled individuals were 115% of the health
mortality table with improvement scale MP -2018 applied generally from 2013. The
actuarial assumptions used in the December 31, 2018 valuation were based on the
results of an actuarial experience study conducted by the Illinois Department of
Insurance dated October 5, 2017.
Discount Rate
The discount rate used to measure the total pension liability was 7.25%. The
projection of cash flows used to determine the discount rate assumed that member
contributions will be made at the current contribution rate and that the Village
contributions will be made at rates equal to the difference between actuarially
determined contribution rates and the member rate. Based on those assumptions, the
Fund's fiduciary net position was projected to be available to make all projected
future benefit payments of current plan members. Therefore, the long-term expected
rate of return on pension plan investments was applied to all periods of projected
benefit payments to determine the total pension liability.
Interest Rate Sensitivity
The following is a sensitivity analysis of the net pension liability to changes in the
discount rate. The table below presents the net pension liability of the Village
calculated using the discount rate of 7.25% as well as what the Village's net pension
liability would be if it were calculated using a discount rate that is 1 percentage point
lower (6.25%) or 1 percentage point higher (8.25%) than the current rate:
Current
1% Decrease Discount Rate I% Increase
(6.25%) (7.25%) (8.25%)
Net pension liability $ 7016419028 $ 53,267,003 $ 39,1911652
313 -69-
319
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Pension Expense and Deferred Ou flows of Resources and Deferred Inflows of
Resources
For the year ended December 31, 2018, the Village recognized police pension
expense of $5,659,730.
At December 31, 2018, the Village reported deferred outflows of resources and
deferred inflows of resources related to the police pension from the following
sources:
Deferred
Outflows of
Resources
Difference between expected and actual experience $
Changes in assumptions
Net difference between projected and actual earnings
on pension plan investments
TOTAL
Deferred
Inflows of
Resources
20,630 $ 31874,360
2,940,261 -
LN11 I =,'b* I
$ 7,751,377 $ 31874,360
Amounts reported as deferred outflows of resources and deferred inflows of
resources related to the police pension will be recognized in pension expense as
follows:
Year Ending
December 31,
2019
$ 11806,676
2020
166,051
2021
(18,367)
2022
11737,309
2023
1851348
TOTAL
$ 31877,017
314 -70-
320
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan
Plan Administration
Fire sworn personnel are covered by the Firefighters' Pension Plan which is a defined
benefit single -employer pension plan. Although this is a single -employer pension
plan, the defined benefits as well as the employee and employer contributions levels
are mandated by Illinois Compiled Statutes (Chapter 40 - Article 5/4) and may be
amended only by the Illinois legislature. The Village accounts for the Firefighters'
Pension Plan as a pension trust fund.
The plan is governed by a five -member pension board. Two members are appointed
by the Village's President, one member is elected by pension beneficiaries, and two
members are elected by active firefighter employees.
Plan Membership
At December 31, 20181 the Firefighters' Pension Plan membership consisted of:
Inactive plan members currently receiving benefits
Inactive plan members entitled to but not yet receiving benefits
Active plan members
TOTAL
Firefighters' Pension Plan
Benefits Provided
89
2
73
164
The Firefighters' Pension Plan provides retirement benefits as well as death and
disability benefits. Tier 1 employees (those hired prior to January 1, 2011) attaining
the age of 50 or older with 20 or more years of creditable service are entitled to
receive an annual retirement benefit equal to one-half of the salary attached to the
rank held at the date of retirement. The annual benefit shall be increased by 2.50% of
such salary for each additional year of service over 20 years up to 30 years to a
maximum of 75% of such salary. Employees with at least ten years but less than 20
years of credited service may retire at or after age 60 and receive a reduced benefit.
The monthly benefit of a covered employee who retired with 20 or more years of
service after January 1, 1977 shall be increased annually, following the first
anniversary date of retirement and be paid upon reaching the age of at least 55 years,
by 3% of the original pension and 3% compounded annually thereafter.
315 -71-
321
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Benefits Provided (Continued)
Tier 2 employees (those hired on or after January 1, 2011) attaining the age of 55 or
older with ten or more years of creditable service are entitled to receive an annual
retirement benefit equal to the average monthly salary obtained by dividing the total
salary of the firefighter during the 96 consecutive months of service within the last
120 months of service in which the total salary was the highest by the number of
months of service in that period. Firefighters' salary for pension purposes is capped
at $106,800, plus the lesser of 1/2 of the annual change in the Consumer Price Index
or 3% compounded annually. The annual benefit shall be increased by 2.50% of such
salary for each additional year of service over 20 years up to 30 years to a maximum
of 75% of such salary. Employees with at least ten years may retire at or after age 50
and receive a reduced benefit (i.e., 1/2% for each month under 55). The monthly
benefit of a Tier 2 firefighter shall be increased annually at age 60 on the January Pt
after the firefighter retires or the first anniversary of the pension starting date,
whichever is later. Noncompounding increases occur annually, each January
thereafter. The increase is the lesser of 3% or 1/2 of the change in the Consumer Price
Index for the preceding calendar year.
Contributions
Covered employees are required to contribute 9.455% of their base salary to the
Firefighters' Pension Plan. If an employee leaves covered employment with less than
20 years of service, accumulated employee contributions may be refunded without
accumulated interest. The Village is required to finance the Firefighters' Pension
Plan as actuarially determined by an enrolled actuary. Effective January 1, 2011, the
Village has until the year 2040 to fully fund the past service costs for the
Firefighters' Pension Plan. However, the Village has decided to fund 100% of the
past service cost by 2040. For the year ended December 31, 2018, the Village's
contribution was 44.32% of covered payroll. The Village utilizes the entry -age
normal actuarial cost method to fund the plan.
Investment Policy
The Firefighters' Pension Fund's (the Fund) investment policy authorizes the Fund to
invest in all investments allowed by ILLS. These include deposits/investments in
insured commercial banks, savings and loan institutions, interest-bearing obligations
of the U.S. Treasury and U.S. agencies, interest-bearing bonds of the State of Illinois
or any county, township, or municipal corporation of the State of Illinois, direct
316 _72_
322
12.
EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Investment Policy (Continued)
obligations of the State of Israel, money market mutual funds whose investments
consist of obligations of the U.S. Treasury or U.S. agencies, separate accounts
managed by life insurance companies, mutual funds, common and preferred stock,
The Illinois Funds (created by the Illinois State Legislature under the control of the
State Comptroller), and IMET, a not-for-profit investment trust formed pursuant to
the Illinois Municipal Code and managed by a Board of Trustees elected from the
participating members. IMET is not registered with the SEC as an investment
company. The Illinois Funds is an investment pool managed by the State of Illinois,
Office of the Treasurer, which allows governments within the state to pool their
funds for investment purposes.
It is the policy of the Fund to invest its funds in a manner which will provide the
highest investment return with the maximum security while meeting the daily cash
flow demands of the Fund and conforming to all state and local statutes governing
the investment of public funds, using the "prudent person" standard for managing the
overall portfolio. The primary objectives of the policy are, in order of priority, safety
of principal, risk aversion, liquidity, and return on investment.
The Fund's investment policy in accordance with ILCS establishes the following
target allocation across asset classes:
Long -Term
Expected Real
Asset Class Target Rate of Return
U.S. Fixed Income 35% 2.5 0%
U.S. Equities 40% 7.50%
International Equities 16% 8.50%
Real Estate 9% 4.50%
The long-term expected real rate of return is based on an arithmetic calculation that
uses the GASB building block method. The arithmetic calculation was developed
through an evaluation process overseen by the Andco Consulting Investment Policy
Committee.
317 - 73 -
323
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Investment Valuations
All investments are stated at fair value at December 31, 2018. Fair value is the price
that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date.
Concentrations
Concentration of credit risk is the risk that the Fund has a high percentage of its
investments invested in one type of investment. The Fund's investment policy
requires diversification of investment to avoid unreasonable risk. No financial
institution, except any securities custodians and fixed income investment managers
of the Fund, shall hold more than 10% of the Fund's portfolio at any time. Neither
shall The Illinois Funds hold more than 10% of the Fund's portfolio at any time. In
addition, the following allocations are desired: depository accounts and money
market mutual funds at 1% to 5%, fixed income securities at 50% to 54%, and 55%
in equity securities.
At December 31, 2018, there were no significant investments (other than United
States Government guaranteed obligations) in any one organization that represent 5%
or more of the Fund's investments.
Rate of Return
For the year ended December 31, 2018, the annual money -weighted rate of return on
pension plan investments, net of pension plan investment expense, was (2.80)%. The
money -weighted rate of return expresses investment performance, net of investment
expense, adjusted for the changing amounts actually invested.
Custodial Credit Risk - Deposits with Financial Institutions
Custodial credit risk for deposits with financial institutions is the risk that in the
event of bank failure, the Fund's deposits may not be returned to it. The Fund's
investment policy requires pledging of collateral for all bank balances in excess of
federal depository insurance, at an amount not less than 110% of the fair market
value of the funds secured, with the collateral held by an independent third party or
the Federal Reserve Bank, and evidenced by safekeeping receipts.
318 -74-
324
12.
EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Interest Rate Risk
The following table presents the investments and maturities of the Fund's debt
securities as of December 31, 2018:
Investment Maturities (in Years
Less Greater
Investment Type Fair Value than 1 1-5 6-10 than 10
U.S. Treasury
$ 3,98503 $
248)033 $
1,953,613 $
1,783,437 $ -
U.S. agencies
10,178,622
109
899,677
1,731,246 7,546,090
State, local and
municipal bonds
73800
2111555
4151985
110,460 -
Corporate bonds
95167,785
651446
614391011
2,5251283 1381045
TOTAL $ 24,069,490 $ 5261643 $ 9,7081286 $ 6,150,426 $ 704,135
Interest rate risk is the risk that changes in interest rates will adversely affect the fair
value of an investment. In accordance with its investment policy, the Fund limits its
exposure to interest rate risk by structuring the portfolio to provide liquidity for all
reasonably anticipated operating requirements while providing a reasonable rate of
return based on the current market with a minimum return of 7% desired during a
market cycle. In addition, no investment in a fixed income security shall have a
maturity of greater than 30 years from the time of purchase.
The Fund has the following recurring fair value measurements as of December 31,
2018: the U.S. Treasury obligations and mutual funds were valued using quoted
prices in active markets for identical assets (Level 1 inputs); and U.S. agency
obligations, state, local, and municipal obligations, corporate bond obligations, and
investments in real estate pools were valued using quoted matrix pricing models
(Level 2 inputs).
Credit Risk
Credit risk is the risk that the issuer of a debt security will not pay its par value upon
maturity. The Fund's investment policy does not address the management of credit
risk other than to limit investments to those allowed by state statutes. The U.S.
Treasury and U.S. agencies, money market mutual funds, and The Illinois Funds are
rated AAA. The state, local, and municipal bonds are rated AA2 to AAA. The
corporate bonds are rated Bal to AAA.
319 - 75 -
325
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Custodial Credit Risk - Investments
Custodial credit risk for investments is the risk that, in the event of the failure of the
counterparty to the investment, the Fund will not be able to recover the value of its
investments that are in possession of an outside party. To limit its exposure, the
Fund's investment policy requires all security transactions that are exposed to
custodial credit risk to be processed on a delivery versus payment (DVP) basis with
the underlying investments held by a third -party custodian and evidenced by
safekeeping receipts. The Illinois Funds and money market mutual funds are not
subject to custodial credit risk.
Net Pension Liability
The components of the net pension liability of the Firefighters' Pension Plan as of
December 31, 2018 were as follows:
BALANCES AT
JANUARY 1, 2018
Changes for the period
Service cost
Interest
Difference between expected
and actual experience
Changes in assumptions
Employer contributions
Employee contributions
Net investment income
Benefit payments and refunds
Administrative expense
Net changes
BALANCES AT
DECEMBER 31, 2018
(a)
(b)
(a) - (b)
Total
Plan
Net
Pension
Fiduciary
Pension
Liability
Net Position
Liability
$ 105,122,485 $ 66,265,340 $ 38,857,145
1,427,248 - 11427,248
715101621 - 715 1 O, 621
(2,255,993) -
(2,255,993)
809,820 -
809,820
- 3,332,773
(3,332,773)
- 68800
(688,000)
- (1,914,014)
1,914,014
(5,909,909) (5,909,909)
-
- (63,660)
631660
1,581,787 (3,866,810) 5,448,597
$ 106,704,272 $ 62,398,530 $ 44,305,742
320 -76-
326
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Net Pension Liability (Continued)
There was also a change in assumption made since the prior measurement date to
reflect revised expectations with respect to mortality rates.
See the schedule of changes in the employer's net pension liability and related ratios
in the required supplementary information for additional information related to the
funded status of the Fund.
Actuarial Assumptions
The total pension liability above was determined by an actuarial valuation performed
as of December 31, 2018 using the following actuarial methods and assumptions.
Actuarial valuation date December 31, 2018
Actuarial cost method
Assumptions
Inflation
Salary increases
Discount rate
Cost of living adjustments - Tier 1
Cost of living adjustments - Tier 2
Asset valuation method
Entry -age normal
2.50%
4.00%
7.25%
3.00%
1.25%
Market value of assets
321 _77_
327
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Actuarial Assumptions (Continued)
Mortality rates for healthy individuals were based on the RP -2014 Mortality Table
with a blue collar adjustment, projected from 2006 to 2018 using Scale MP -2017.
Mortality rates for disabled individuals were based on the RP -2004 Disabled
Mortality Table, projected from 2006 to 2018 using Scale MP -2017 The actuarial
assumptions used in the December 31, 2017 valuation were based on the results of
an actuarial experience study conducted by the Illinois Department of Insurance
dated October 5, 2017.
Discount Rate
The discount rate used to measure the total pension liability was 7.25%. The
projection of cash flows used to determine the discount rate assumed that member
contributions will be made at the current contribution rate and that the Village
contributions will be made at rates equal to the difference between actuarially
determined contribution rates and the member rate. Based on those assumptions, the
Fund's fiduciary net position was projected to be available to make all projected
future benefit payments of current plan members. Therefore, the long-term expected
rate of return on pension plan investments was applied to all periods of projected
benefit payments to determine the total pension liability.
Interest Rate Sensitivity
The following is a sensitivity analysis of the net pension liability to changes in the
discount rate. The table below presents the net pension liability of the Village
calculated using the discount rate of 7.25% as well as what the Village's net pension
liability would be if it were calculated using a discount rate that is 1 percentage point
lower (6.25%) or 1 percentage point higher (8.25%) than the current rate:
Current
1% Decrease Discount Rate I% Increase
(6.25%) (7.25%) (8.25%)
Net pension liability $ 5811769403 $ 44,3059742 $ 32,916,484
322 _78_
328
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
a. Plan Descriptions (Continued)
Firefighters' Pension Plan (Continued)
Pension Expense and Deferred Ou flows of Resources and Deferred Inflows of
Resources
For the year ended December 31, 2018, the Village recognized firefighter's pension
expense of $5,530,791.
At December 31, 2018, the Village reported deferred outflows of resources and
deferred inflows of resources related to the firefighter's pension from the following
sources:
Difference between expected and actual experience
Changes in assumptions
Net difference between projected and actual earnings
on pension plan investments
TOTAL
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
$ 1,528,193 $ 21785,723
3,202,060 409,124
2,724,336
$ 7,454,589 $ 3,194,847
Amounts reported as deferred outflows of resources and deferred inflows of
resources related to the firefighter's pension will be recognized in pension expense as
follows:
Year Ending
December 31,
2019
$ 11950,711
2020
11433,342
2021
65,922
2022
110941773
2023
(78,409)
Thereafter
(206,597)_
TOTAL $ 41259,742
323 -79-
329
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
b. Fiduciary Funds Summary Financial Information
The following is summary financial information for the Police Pension Plan and the
Firefighters' Pension Plan.
Statement of Net Position
ASSETS
Cash and cash equivalents
Investments
State and local obligations
U.S. Government and
U.S. agency obligations
Corporate bonds and obligations
Real estate
Mutual funds
Accrued interest receivable
Prepaids
Total assets
LIABILITIES
Accounts payable
Due to other funds
Total liabilities
NET POSITION
Police
Firefighters'
Pension
Pension
Total
$ 1,018,476
$ 1133200
$ 21351,076
212571990
73800
219951990
1019721139
14,163,705
2511351844
9,3741108
91167,785
1815411893
-
61085,331
610851331
42,656,272
301804,914
73,461,186
135,485
138,854
274,339
11162
11670
21832
66,4151632
62,432,859
128,848,491
39,843
33,202
73,045
101
1,127
208
41,524
34,329
75,853
$ 66,3741108 $ 62,398,530 $ 128,772,638
324 -80-
330
12. EMPLOYEE RETIREMENT SYSTEMS (Continued)
b. Fiduciary Funds Summary Financial Information (Continued)
Schedule of Changes in Net Position
325 -81 -
331
Police
Firefighters'
Pension
Pension
Total
ADDITIONS
Contributions
Employer
$ 3081602
$ 31332,773
$ 61941,375
Employee
838,873
68800
11526,873
Other
20
-
20
Total contributions
414471495
41020,773
814681268
Invest income
Net (depreciation) in fair value
of investments
(4,332,402)
(2,513,393)
(6,845,795)
Interest income
762,164
697,640
114591804
Less investment expense
(126,918)
(98,261)
(225,179)
Net investment income
(3,697,156)
(1,914,014)
(5,611,170)
Total additions
750,339
2,106,759
21857,098
DEDUCTIONS
Administrative
37,596
63,660
101,256
Pension benefits and refunds
5,4071697
5,909,909
11,317,606
Total deductions
594451293
5,973,569
11,418,862
NET INCREASE (DECREASE)
(4,694,954)
(3,866,810)
(8,561,764)
NET POSITION RESTRICTED
FOR PENSIONS
January 1
7110691062
66,265,340
1371334,402
December 31
$ 665374,108
$ 62,398,530
$ 128,772,638
325 -81 -
331
13. CHANGE IN ACCOUNTING PRINCIPLE
The Village adopted new accounting guidance, GASB Statement No. 75, Accounting and
Financial Reporting for Postemployment Benefits Other Than Pensions, during the year
ended December 31, 2018. The implementation of this guidance resulted in changes to the
postemployment benefit related liability, revenue, expense, notes presented in the notes to
financial statements and to the required supplementary information. The beginning net
position reported in the government -wide financial statements has been restated to reflect
the new guidance as follows:
GOVERNMENTAL ACTIVITIES
BEGINNING NET POSITION (DEFICIT), AS PREVIOUSLY
REPORTED $ (56,874,737)
Change in accounting principle
To record the Village total OPEB liability (10,750,946)
BEGINNING NET POSITION (DEFICIT), RESTATED $ (67,625,683)
BUSINESS -TYPE ACTIVITIES
Parking
Total
System
Village Business -
Revenue
Parking Water and Type
Fund
System Fund Sewer Fund Activities
NET POSITION, AS
PREVIOUSLY REPORTED $ 1471461 $ 557,239 $ 41,327,962 $ 42,03202
Change in accounting
principle (1,555) (13,368) (249,803) (264,726)
NET POSITION, RESTATED $ 1451906 $ 543,871 $ 41,078,159 $ 411767,936
With the implementation of GASB Statement No. 75, the Village is required to
retroactively record the total OPEB liability.
14. SUBSEQUENT EVENTS
On May 1, 2018, the Village issued General Obligation Bonds, Series 2018A, in the
amount of $12,100,000. A portion of the proceeds will fund infrastructure projects in the
Village's water and sewer utility system. The balance of the bond proceeds from the issue
will be used to fund land acquisition related to relocation and construction of a new Police
Department Headquarters, Fire Department Headquarters, and for capitalized interest.
326 _82_
332
REQUIRED SUPPLEMENTARY INFORMATION
327 333
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended December 31, 2018
REVENUES
Property taxes
Other taxes
Licenses, permits, and fees
Intergovernmental
Charges for services
Fines and forfeits
Investment income
Miscellaneous
Total revenues
EXPENDITURES
General government
Public safety
Highways and streets
Health
Welfare
Culture and recreation
Total expenditures
OTHER FINANCING SOURCES (USES)
Transfers (out)
Total other financing sources (uses)
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Original Final
Budget Budget Actual
$ 1615401000 $ 1615401000 $ 1613681958
713551000
712851000
714211670
214051000
216951000
214841451
24,7231860
28,823,860
2914211850
1,544,900
113241900
114751149
427,000
3771000
4031842
20500
3151000
3181490
2671500
9821500
110721315
5314681260 58,3431260 5819661725
8,363,436
8,8431505
7,743,642
34,898,479
34,940,648
3505,442
8,251,789
8,414,227
7,915,559
285,148
285,148
306,314
1,660,594
1,660,594
1,410,612
605,972
605,972
572,169
54,065,418 54,750,094 52,953,738
(750,000) (2,392,000) (2,354,391)
(750,000) (2,392,000) (2,354,391)
$ (1,347,158) $ 1,201,166 3,658,596
19,398,971
$ 23,057,567
328 (See independent auditor's report.) 334
-83-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
REFUSE DISPOSAL FUND
For the Year Ended December 31, 2018
REVENUES
Charges for services
Investment income
Miscellaneous
Total revenues
EXPENDITURES
Health
Refuse disposal division
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Insurance
Commodities and supplies
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Original Final
Budget Budget Actual
$ 413221000 $ 413221000 $ 413591038
41000
11,000
41000
11,000
101139
371928
4,3371000
4,337,000
414071105
270,999
2701999
2671842
119,861
119,861
123,512
1,324
1,324
349
308,076
41136,141
4,095,525
474
474
153
26,673
26,673
5,892
40,763
40,763
35,723
4,348,170 4,596,235 41528,996
$ (11,170) $ (259,235) (121,891)
1,442,645
$ 11320,754
329 (See independent auditor's report.)
-84- 335
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
PROSPECT/MAIN TIF FUND
For the Year Ended December 31, 2018
REVENUES
Taxes
Property
Investment income
Miscellaneous
Total revenues
EXPENDITURES
General government
Contractual services
Commodities and supplies
Capital outlay
Infrastructure
Land improvements
Land acquisition
Other
Debt service
Interest and fiscal charges
Total expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Bonds issued
Premium on bonds issued
Proceeds from sale of capital assets
Total other financing sources (uses)
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original Final Actual
$ 2531953 $ 47000 $ 469,613
- 8600
78,498
- 1701000
1691343
1,500
161
253,953 726,000
717,454
18300
33000
250,564
1,500
1,500
161
1,070,000
1,070,000
51113
7501000
75000
40,053
110001000
7,2131000
71374,427
213231000
3,3231000
3119903
183,419
446,419
413,109
5,510,919
131133,919
11,282,430
(5,2561966)
(12,407,919)
(101564,976)
-
7,061,000
7,060,000
-
15900
258,879
10000
-
-
116001000
712201000
7,318,879
$ (31656,966) $ (5,1871919) (39246,097)
$ 698,930
330 (See independent auditor's report.)
-85- 336
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF CHANGES IN THE EMPLOYER'S
TOTAL OPEB LIABILITY AND RELATED RATIOS
OTHER POSTRETIREMENT BENEFIT PLAN
Last Fiscal Year
MEASUREMENT DATE DECEMBER 31,
TOTAL OPEB LIABILITY
Service cost
Interest
Changes in assumptions
Differences between expected and actual experience
Implicit benefit payments
Net change in total OPEB liability
Total OPEB liability - beginning
TOTAL OPEB LIABILITY - ENDING
Covered payroll
Employer's total OPEB liability
as a percentage of covered payroll
2018
$ 523,084
463,660
(1,704,999)
(1,152,702)
(387,384)
(2,258,341)
13,147,473
$ 101889,132
$ 2611101072
41.70%
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.
There was a change in assumptions related to the mortality tables, discount rate, payroll growth rate,
healthcare trend rates, and disability, termination, and retirement rates in 2018.
Ultimately, this schedule should present information for the last ten years. However, until ten years of
information can be compiled, information will be presented for as many years as is available.
331 (See independent auditor's report.)
-86- 337
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF EMPLOYER CONTRIBUTIONS
ILLINOIS MUNICIPAL RETIREMENT FUND
Last Four Fiscal Years
FISCAL YEAR ENDED DECEMBER 31, 2015 2016 2017 2018
Actuarially determined contribution $ 113621420 $ 114531487 $ 1,4321869 $ 1,5891987
Contributions in relation to the actuarially
determined contribution 1,362,420 1,453,487 1,432,869 1,589,987
CONTRIBUTION DEFICIENCY (Excess) $ - $ - $ - $ -
Covered payroll $ 1119239390 $ 12,1151732 $ 12,407,217 $ 13,521,371
Contributions as a percentage of
covered payroll 11.43% 12.00% 11.55% 11.76%
Notes to Required Supplementary Information
The information presented was determined as part of the actuarial valuations as of January 1 of the prior fiscal year.
Additional information as of the latest actuarial valuation presented is as follows: the actuarial cost method was
entry -age normal; the amortization method was level percent of pay, closed, and the amortization period was 26
years; the asset valuation method was five-year smoothed market; and the significant actuarial assumptions were an
investment rate of return at 7.50% annually, projected salary increases assumption of 3.75% to 14.50%
compounded annually and postretirement benefit increases of 3.00% compounded annually.
Ultimately, this schedule should present return information for the last ten years. However, until ten years of
information can be compiled, information will be presented for as many years as is available.
332 (See independent auditor's report.) 338
-87-
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VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF THE VILLAGE'S PROPORTIONATE
SHARE OF THE NET PENSION LIABILITY
ILLINOIS MUNICIPAL RETIREMENT FUND
Last Four Fiscal Years
MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017
Employer's proportion of net pension liability
73.13% 73.13%
73.13%
73.13%
Employer's proportionate share of net pension liability
$ 5,212,280 $ 815901918
$ 7,76103 $
684,961
Employer's covered payroll
11,890,055 11,923,390
12,115,732
12,407,217
Employer's proportionate share of the net pension liability
as a percentage of its covered payroll
43.84% 72.05%
64.06%
5.52%
Plan fiduciary net position as a percentage of the total
pension liability
91.93% 87.23%
88.91%
99.04%
Ultimately, this schedule should present return information for the last ten years. However, until ten years of information
can be compiled, information will be presented for as many
years as is available.
335 (See independent auditor's report.) 341
-90-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF CHANGES IN THE EMPLOYER'S
NET PENSION LIABILITY AND RELATED RATIOS
POLICE PENSION FUND
Last Five Fiscal Years
MEASUREMENT DATE DECEMBER 31, 2014 2015 2016 2017 2018
TOTAL PENSION LIABILITY
21918,395 $
3,2329887 $
31747,825 $
3,608,602
8511363
Service cost
$ 118901407 $
117771310 $
1,732,924 $
1,5571)284 $
11)5751)461
Investment income
614791504
712109826
8,2211483
7,951,856
8,195,228
Differences between expected and actual experience
8601183
95,650
(5,201,074)
(1,650,048)
(208,550)
Changes of assumptions
418441398
7,2681193
29,971
3859618
1,320,658
Benefit payments, including refunds of member contributions
(4,117,120)
(4,529,962)
(4,688,978)
(4,404,364)
(5,407,697)
Net change in total pension liability
919571372
1118225017
941326
318401346
5,4751)100
Total pension liability - beginning
TOTAL PENSION LIABILITY - ENDING
PLAN FIDUCIARY NET POSITION
Contributions - employer
Contributions - member
Net investment income
Benefit payments, including refunds of member contributions
Administrative expense
Net change in plan fiduciary net position
Plan fiduciary net position - beginning
PLAN FIDUCIARY NET POSITION - ENDING
EMPLOYER'S NET PENSION LIABILITY
Plan fiduciary net position
as a percentage of the total pension liability
Covered payroll
Employer's net pension liability
as a percentage of covered payroll
8814511950 98,4091322 110,231,339 110132505 114,166,011
$ 98,4095322 $ 110,231,339 $ 110,32505 $ 114,166,011 $ 119,641,111
$ 219241226 $
21918,395 $
3,2329887 $
31747,825 $
3,608,602
8511363
795,827
8155684
8305240
838,893
318451862
5451802
4,161,658
8,967,014
(3,697,156)
(4,117,120)
(4,529,962)
(4,688,978)
(4,404,364)
(5,407,697)
(60,382)
(49,947)
(44,605)
(48,339)
(37,596)
314431949 (319,885) 3,476,646 9,092,376 (4,694,954)
55,375,976 58,819,925 58,500,040 61,976,686 71,069,062
$ 58,819,925 $ 58,500,040 $ 61,976,686 $ 71,069,062 $ 66,374,108
$ 3915895397 $ 519731,299 $ 48,3489979 $ 4310961949 $ 53,267,003
59.77% 53.07% 56.18% 62.25% 55.48%
$ 718481795 $ 810491995 $ 8,276,985 $ 813541290 $ 8,5261)976
504.40% 642.60% 584.10% 515.90% 624.70%
Notes to Required Supplementary Information
Year Ended December 31, 2018 - There were changes in assumptions related to the mortality rates from December 31, 2017.
Year Ended December 31, 2017 - There were changes in assumptions related to the mortality rates from December 31, 2016.
Year Ended December 31, 2016 - There was a change in assumption related to the discount rate made since the prior measurement date. The discount rate
used in the current actuarial valuation, dated December 31, 2016, is 7.25%. The discount rate used in the prior actuarial valuation, dated December 31, 2015,
was 7.50%. There was also a change in assumption related to the projected rate for annual pay increases made since the prior measurement date. The projected
rate for annual pay increases used in the current actuarial valuation, dated December 31, 2016, is 4.00%. The projected rate for annual pay increases used in the
prior actuarial valuation, dated December 31, 2015, was 5.00%. There was also a change in assumption made since the prior measurement date to reflect
revised expectations with respect to mortality rates.
Year Ended December 31, 2015 - There was a change with respect to the actuarial assumptions from the prior year to reflect revised expectations with respect
to mortality rates, turnover rates, and retirement rates.
Year Ended December 31, 2014 - There was a change with respect to the actuarial assumptions from the prior year to reflect revised expectations with respect
to mortality rates, turnover rates, and retirement rates.
Ultimately, this schedule should present return information for the last ten years. However, until ten years of information can be compiled, information willbe
presented for as many years as is available.
336 (See independent auditor's report.) 342
-91-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF CHANGES IN THE EMPLOYER'S
NET PENSION LIABILITY AND RELATED RATIOS
FIREFIGHTERS' PENSION FUND
Last Five Fiscal Years
MEASUREMENT DATE DECEMBER 31,
2014
2015
2016
2017
2018
606,932
6685070
6785476
68800
319635252
1061126
TOTAL PENSION LIABILITY
9,323,369
(1,914,014)
(4,158,988)
(4,594,876)
(4,981,207)
Service cost
$ 116731836 $
1,515,101 $
1,4291810 $
1,4261033 $
11)4271)248
Investment income
517801241
612709507
7,2961444
712281968
7,510,621
Differences between expected and actual experience
2251575
11603,162
(1,491,027)
15470,077
(2,255,993)
Changes of assumptions
312341155
7,6481623
3969832
(572,774)
809,820
Benefit payments, including refunds of member contributions
(4,158,988)
(4,594,876)
(4,981,207)
(5,427,385)
(5,909,909)
Net change in total pension liability
61754,819
124425517
2,6501852
411241919
1,5811787
Total pension liability - beginning
TOTAL PENSION LIABILITY - ENDING
PLAN FIDUCIARY NET POSITION
Contributions - employer
Contributions - member
Net investment income
Benefit payments, including refunds of member contributions
Administrative expense
Net change in plan fiduciary net position
Plan fiduciary net position - beginning
PLAN FIDUCIARY NET POSITION - ENDING
EMPLOYER'S NET PENSION LIABILITY
Plan fiduciary net position
as a percentage of the total pension liability
Covered payroll
Employer's net pension liability
as a percentage of covered payroll
791149,378 85,9041197 98,3461714 1001997,566 1051)122,485
$ 85,9045197 $ 98,346,714 $ 100,997,566 $ 105,122,485 $ 106,704,272
$ 214661165 $
21532,317 $
2069983 $
31396,834 $
3,332,773
6441384
606,932
6685070
6785476
68800
319635252
1061126
3,049,538
9,323,369
(1,914,014)
(4,158,988)
(4,594,876)
(4,981,207)
(5,427,385)
(5,909,909)
(62,889)
(62,136)
(55,257)
(50,783)
(63,660)
2,851,924
2881363
1,488,127
7,920,511
(3,866,810)
53,716415
56,568,339
56,856,702
58,344,829
66,265,340
$ 5615681339 $
56,8561702 $
58,3441829 $
66,265,340 $
62,398,530
$ 2913355858 $
419490,012 $
42,6529737 $
3898571145 $
44,305,742
65.85% 57.81% 57.77% 63.04% 58.48%
$ 614955510 $ 614411588 $ 6,981,704 $ 712841)199 $ 7,519,070
451.60% 644.10% 610.90% 533.40% 589.20%
Notes to Required Supplementary Information
Year Ended December 31, 2018 - There were changes in assumptions related to the mortality rates from December 31, 2017.
Year Ended December 31, 2017 - There were changes in assumptions related to the mortality rates from December 31, 2016.
Year Ended December 31, 2016 - There was a change in assumption related to the discount rate made since the prior measurement date. The discount rate
used in the current actuarial valuation, dated December 31, 2016, is 7.25%. The discount rate used in the prior actuarial valuation, dated December 31, 2015,
was 7.50%. There was also a change in assumption related to the projected rate for annual pay increases made since the prior measurement date. The projected
rate for annual pay increases used in the current actuarial valuation, dated December 31, 2016, is 4.00%. The projected rate for annual pay increases used in the
prior actuarial valuation, dated December 31, 2015, was 5.00%. There was also a change in assumption made since the prior measurement date to reflect
revised expectations with respect to mortality rates.
Year Ended December 31, 2015 - There was a change with respect to the actuarial assumptions from the prior year to reflect revised expectations with respect
to mortality rates, turnover rates, and retirement rates.
Year Ended December 31, 2014 - There was a change with respect to the actuarial assumptions from the prior year to reflect revised expectations with respect
to mortality rates, turnover rates, and retirement rates.
Ultimately, this schedule should present return information for the last ten years. However, until ten years of information can be compiled, information will be
presented for as many years as is available.
337 (See independent auditor's report.) 343
-92-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF INVESTMENT RETURNS
POLICE PENSION FUND
Last Five Fiscal Years
FISCAL YEAR ENDED DECEMBER 31, 2014 2015 2016 2017 2018
Annual money -weighted rate of return,
net of investment expense 6.92% 0.92% 7.15% 14.29% (5.21%)
Ultimately, this schedule should present return information for the last ten years. However, until ten years of information can
be compiled, information will be presented for as many years as is available.
338 (See independent auditor's report.) 344
-93-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF INVESTMENT RETURNS
FIREFIGHTERS' PENSION FUND
Last Five Fiscal Years
FISCAL YEAR ENDED DECEMBER 31, 2014 2015 2016 2017 2018
Annual money -weighted rate of return,
net of investment expense 7.60% 3.38% 5.58% 16.49% (2.80%)
Ultimately, this schedule should present return information for the last ten years. However, until ten years of information can
be compiled, information will be presented for as many years as is available.
339 (See independent auditor's report.)
-94- 345
VILLAGE OF MOUNT PROSPECT, ILLINOIS
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
December 31, 2018
BUDGETS
a. All departments of the Village submit requests for appropriation to the Village Manager so
that a budget may be prepared. The budget is prepared by fund and includes information on
the past year, current year estimates, and requested appropriations for the next fiscal year.
Budgets are adopted on a basis consistent with GAAP. Annual appropriated budgets are
adopted for the General, Special Revenue, Debt Service, Capital Projects, Enterprise,
Internal Service, and Pension Trust Funds. All annual appropriations lapse at fiscal year
end.
The proposed budget is presented to the governing body for review. The governing body
holds public hearings and may add to, subtract from, or change appropriations, but may not
change the form of the budget.
The Village Manager is authorized to transfer budgeted amounts between departments
within any fund; however, any revisions that alter the total expenditures of any fund must
be approved by the governing body. Expenditures may not legally exceed budgeted
appropriations at the fund level. During the year, budget amendments were approved by
the Village Board of Trustees. The budget figures included in this report reflect all budget
amendments made during the year.
340 - 95 -
346
COMBINING AND INDIVIDUAL FUND
FINANCIAL STATEMENTS AND SCHEDULES
341 347
MAJOR GOVERNMENTAL FUNDS
GENERAL FUND
General Fund - to account for all financial resources of the general government, except those
accounted for in another fund.
SPECIAL REVENUE FUND
The Refuse Disposal Fund - to account for the revenues and expenditures associated with
providing solid waste collection services. Financing is provided by user fees and recycling
income. The Village has elected to present the Refuse Disposal Fund as a major fund.
The Prospect/Main TIF Fund - to account for the resources to acquire property and construct
certain improvements in the Prospect/Main Tax Incremental Financing District. Financing is
being provided by incremental property taxes, general obligation bond proceeds, and investment
income.
DEBT SERVICE FUND
Debt Service Fund - to accumulate monies for payment of principal and interest on general
obligation bonds, IEPA loans, and installment notes.
CAPITAL PROJECTS FUND
Police and Fire Building Construction Fund - to account for the resources to construct the police
and fire building.
342 348
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended December 31, 2018
Total taxes
Budget
23,82500
231790,628
Original
Final
Actual
TAXES
Liquor licenses
180,000
Property taxes - general
$ 101091000 $
10891)000
$ 919771)875
Property taxes - police pension
3,3231000
31)3231)000
312961)602
Property taxes - firefighters' pension
2,9981000
21)99800
2,971,973
Road and bridge property taxes
1301)000
1301M0
122,508
Auto rental tax
2000
20,000
18,940
Food and beverage tax
815,000
815100
8841637
Real estate transfer tax
1,250,000
1,43000
1,426,037
Hotel/motel tax
3001000
30000
2511397
Telecommunications tax
2001000
1,750,000
117831974
Home rule sales tax
113001000
1,3001000
11363,690
Gas utility tax
5101000
510,000
536,397
Electric utility tax
1,160,000
1,160,000
1,156,598
Total taxes
23,89500
23,82500
231790,628
LICENSES, PERMITS, AND FEES
Liquor licenses
180,000
18000
180,875
Business licenses
1501000
15000
1471694
Contractor licenses
551000
5500
97,900
Alarm licenses
441000
4400
45,315
Elevator licenses
301000
3000
25,050
Building permit fees
60000
78500
780,756
Electrical permit fees
800
800
-
Reinspection fees
4000
4000
1600
Vacant structure registration fees
500
500
7,500
Truck rental fees
1,000
1,000
3,115
Utility permit fees
51000
500
6,700
Plan examination fees
601000
6000
-
Stormwater detention
51000
500
-
Street opening fees
21000
200
-
ZBA hearing fees
1000
1000
11,750
Public improvement inspections
4500
4500
-
Village impact fees
-
10500
102,231
False alarm fees
1000
1000
4,405
Landlord/tenant fees
30000
30000
290,182
Cable TV franchise
85500
85500
764,378
Total licenses, permits, and fees
294051000
20500
21484,451
INTERGOVERNMENTAL
State sales tax
171765,000
21,92500
221294,944
State income tax
511501000
511501000
5,1871361
State use tax
1,37000
1137000
1,543,922
Charitable games tax
500
500
027
343 (This schedule is continued on the following pages.) 349
-96-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
Budget
Original
Final
Actual
INTERGOVERNMENTAL (Continued)
Replacement taxes
$ 4251000 $
365,000
$ 3631)594
Replacement taxes - road and bridge
71000
71)000
61)948
Grant - body armor
11860
1,860
5,339
Grant - NACCHO
-
-
2,115
Grant - other
-
-
900
Total intergovernmental
24,72300
28,82300
29,421,850
CHARGES FOR SERVICES
Maintenance of state highways
1051000
1051000
103,774
Ambulance transport fees
1,120,000
90000
11068,641
Forest River Rural FPD
551000
5500
4800
Cable programming fees
271000
2700
-
Other programs
35,500
35,500
41,078
Special detail revenue
3500
3500
46,528
Police training revenue
500
500
6,253
Fire training revenue
25,000
2500
14,969
Lease payments - cell tower
1181500
118,500
1261405
General store lease
181900
18,900
18,901
Total charges for services
1,544,900
1,324,900
11475,149
FINES AND FORFEITS
Fines - parking
26000
21000
209,616
Fines - local ordinances
1,000
1,000
900
Fines - code enforcement
2000
2000
23,940
Fines - circuit court
1101000
11000
105,655
Fines - parental responsibility
11000
1,000
1,050
Forfeited escrow funds
351000
3500
6201
Total fines and forfeits
42700
37700
403,842
INVESTMENT INCOME
Investment income
201,000
31100
306,897
Interest - escrow funds
400
400
11,593
Total investment income
2059000
31500
318,490
MISCELLANEOUS
Reimburse - high school youth officer
951900
95,900
97,653
Reimburse - Library
28,000
2800
20,906
Shared cost - sidewalk
151000
151000
51676
Shared cost - tree replacement
2500
2500
11980
Reimburse - village property
1500
1500
6,481
344 (This schedule is continued on the following page.)
-97-
350
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
TOTAL REVENUES
$ 5314681260 $ 58,3431260 $ 581966,725
345 (See independent auditor's report.)
-98- 351
Budget
Original
Final
Actual
MISCELLANEOUS (Continued)
Other reimbursements
$ 251000 $
25,000
$ 1011)706
Human services revenue
121000
121)000
181)73 8
Fire and police reports
51000
500
6,242
Animal release fees
500
500
175
Subpoena fees
1,000
1,000
230
Other revenue
45,100
760,100
8121528
Total miscellaneous
2671500
982,500
110721315
TOTAL REVENUES
$ 5314681260 $ 58,3431260 $ 581966,725
345 (See independent auditor's report.)
-98- 351
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended December 31, 2018
GENERAL GOVERNMENT
Public representation - administration
Village administration
Finance department
Community development - administration
Benefit payments
Total general government
PUBLIC SAFETY
Community development - code enforcement
Police department
Fire department
Total public safety
HIGHWAYS AND STREETS
Public works department
Total highways and streets
HEALTH
Community development - health
WELFARE
Human services department
Community development - housing
Total welfare
CULTURE AND RECREATION
Public representation - community and
civic services
Budget
Original Final Actual
$ 1671901
$ 1671901
$ 159,710
4,201,126
4,201,126
3,733,109
25638,570
3,1591770
21735,100
113081889
113081889
111091904
461950
51819
51819
8,363,436
8,8431505
7,7431642
7851310
7851310
854,780
1815601040
1815841620
1815641213
1515531129
1515701718
15,5 86,449
3418981479
34,9401648
35051442
8,2511789
8,414,227
7,915,559
1,660,594
1001594
1,410,612
812511789
814141227
719151559
2851148
2851148
3061314
1,246,498
4141096
1,246,498
4141096
1,165,269
245,343
1,660,594
1001594
1,410,612
605,972
6051972
572,169
TOTAL EXPENDITURES $ 54,0651418 $ 54,750,094 $ 52,953,738
346 (See independent auditor's report.)
-99- 352
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended December 31, 2018
GENERAL GOVERNMENT
Public representation - administration
Mayor and Board of Trustees
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total public representation - administration
Village administration
Village Manager's office
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Insurance
Total Village Manager's office
Legal services
Contractual services
Human resources
Personal services
Employee benefits
Other employee costs
Contractual services
Commodities and supplies
Total human resources
Information technology
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Total information technology
Budget
Original Final Actual
$ 371882 $
3702 $
38,190
81418
8,418
8,371
61000
600
2,964
1101320
110,320
106,771
449
449
787
4,832
4,832
2,627
167,901 167,901 159,710
4641924
4641924
4821)113
1681435
1681435
210,868
231242
231)242
16,649
701376
701)376
171)842
31625
3,625
41)139
61601
601
61)905
225
225
225
-
-
17,018
7379428 737,428 755,759
7855500 7851500 5561)076
1801594
180,594
1621)123
1625874
162,874
2241)279
5900
5900
371)694
8,900
8,900
5,783
19200
1,200
1,062
4139168 4131168 430,941
555,229
555,229
480,278
2189317
218,317
252,590
149141
14,141
9,500
715,727
715,727
59802
5,628
59628
4,921
3,645
39645
372
171)250
17,250
15,247
1155291937 1,529,937 1,361,770
347 (This schedule is continued on the following pages.) 353
-100-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
GENERAL GOVERNMENT (Continued)
Village administration (Continued)
Communication division
Communications
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total communications
Television services
Personal services
Employee benefits
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Total television services
Community engagement
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total communication engagement
Total communication division
Village Clerk's office
Administration and support
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total Village Clerk's office
Computer hardware/software
Office and other equipment
Total computer hardware/software
Total Village administration
For the Year Ended December 31, 2018
Budget
Original Final Actual
$ 841545 $
84,545 $
8404
441436
44,436
47,124
21900
2,900
735
771317
77,317
61,967
300
300
-
1,800
100
1,217
2111298
2111)298
1951)907
651774
651774
66,434
331853
331853
33,292
341065
341065
29,121
11678
11)678
765
41500
41)500
2,340
251000
2500
131)856
164,870
164,870
14508
8,200
8,200
-
1309000
13000
125,392
920
920
11)151
11381
11)381
18
839
839
382
1405501
1401)501
126,561
516,669 516,669 4681)276
91,807
91,807
85,579
479743
47,743
39,833
19800
19800
2,043
37,932
37,932
18,507
839
839
382
19103
1,103
736
181,224
181,224
14700
379200
37,200
13,207
379200
379200
13,207
412011126
4,201,126
31733,109
348 (This schedule is continued on the following pages.) 354
-101-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
349 (This schedule is continued on the following pages.) 355
-102-
Budget
Original
Final
Actual
GENERAL GOVERNMENT (Continued)
Finance department
Administration and support
Personal services
$ 1511367 $
151,367
$ 155,061
Employee benefits
421943
42,943
66,374
Other employee costs
291050
29,050
15,829
Contractual services
2541361
254,361
198,028
Utilities
51500
5,500
3,352
Commodities and supplies
18,450
18,450
7,516
Office and other equipment
673,211
1,194,411
1,285,031
Insurance
-
-
11,230
Total administration and support
111741882
11)6961)082
117421)421
Accounting
Personal services
3791600
3791600
3631)544
Employee benefits
1521977
1521977
138,191
Other employee costs
21135
21)135
-
Contractual services
31100
3,100
1,519
Commodities and supplies
161549
16,549
11,411
Total accounting
554,361
554,361
514,665
Insurance
Personal services
389032
38,032
38,921
Employee benefits
119040
11,040
13,908
Insurance
417,611
417,611
22,074
Total insurance
4661683
4661)683
74,903
Customer service
Personal services
2665787
266,787
2531)178
Employee benefits
88,957
88,957
861)138
Contractual services
72,410
72,410
551)862
Other employee costs
21250
2,250
115
Commodities and supplies
129240
12,240
7,818
Total customer service
442,644
442,644
403,111
Total finance department
2,638,570
3,159,770
21735,100
Community development - administration
Administration and support - economic development
planning and zoning
Personal services
126,206
126,206
12603
Employee benefits
48,797
48,797
43,046
Other employee costs
41943
4,943
4106
Contractual services
279000
27,000
45,700
Utilities
29280
21280
1,808
Insurance
-
-
4,991
Commodities and supplies
19104
1,104
206
Total administration and support - economic development
2101330
210,330
227,040
planning and zoning
349 (This schedule is continued on the following pages.) 355
-102-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
GENERAL GOVERNMENT (Continued)
Community development - administration (Continued)
Planning and zoning
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total planning and zoning
Economic development
Personal services
Employee benefits
Other employee costs
Contractual services
Total economic development
Community development - administration
Administration and support - building and inspections
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Insurance
Commodities and supplies
Total administration and support - building and inspections
Total community development - administration
Benefit payments
Contractual services
Total benefit payments
Total general government
PUBLIC SAFETY
Community development - code enforcement
Building inspections
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total community development - code enforcement
Budget
Original Final Actual
$ 2041217 $
204,217 $
192,254
691233
69,233
51,843
71903
7,903
8,617
491343
49,343
11,356
1,324
1,324
573
1602
1602
8,363
35059
31)059
31)169
348,022
348,022
27306
1311282
131,282
129,204
311977
311977
321)252
15656
11656
530
901000
901)000
42,517
2541915 2541)915 2041)503
3041351
3041)351
2411)070
1489334
148,334
99,359
39037
31037
2,041
271000
2700
441)000
95841
91841
-
-
-
15,716
35059
31)059
31)169
4955622 495,622 4051)355
1,30809 1,308,889 1,109,904
469950
59819
5,819
1979750
197,750
249,789
469950
5,819
5,819
136,316
1369316
71,185
813631436
8,843,505
79743,642
4031)356
403,356
514,557
1979750
197,750
249,789
49872
41872
2,411
136,316
1369316
71,185
99861
9,861
9,596
331155
33,155
7,242
7851310
785,310
854,780
350 (This schedule is continued on the following pages.) 356
-103-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
PUBLIC SAFETY (Continued)
Police department
Administration and support
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Insurance
Total administration and support
For the Year Ended December 31, 2018
Budget
Original Final Actual
$ 8041446 $
804,446 $
785,432
410401035
4,040,035
31918,722
1731900
173,900
136,939
1111277
123,077
75,468
341651
34,651
26,615
26,912
26,912
21,595
13,060
2200
5,714
-
-
126.383
512041281 5,225,081 51096!1868
Records
7,512,419
7,605,588
1,448,103
Personal services
3441265
3441265
3391)561
Employee benefits
1481274
1481274
159,328
Contractual services
161670
161)670
10,102
Commodities and supplies
41830
41)830
4,647
Office and other equipment
500
500
-
Total records
Patrol and traffic enforcement
Personal services
Employee benefits
Contractual services
Commodities and supplies
Office and other equipment
Total patrol and traffic enforcement
K-9 unit
Personal services
Employee benefits
Total K-9 unit
Crime prevention and public services
Personal services
Employee benefits
Other employee costs
Contractual services
Commodities and supplies
Total crime prevention and public services
Investigative
Personal services
Employee benefits
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Total investigative
514,539 514,539 513,638
7,597,320
7,512,419
7,605,588
1,448,103
1,432,921
1,711,913
7811390
775,390
693,918
865210
951990
911)258
71325
71)325
4,280
800
800
283
919201348
9,824,045
10,106,957
- 84,901
841)899
- 15,182
15,181
33,355
34,757
- 100,083
100,080
133,437
133,437
134,458
33,355
33,355
34,757
49000
400
3,836
49337
4,337
103
15,985
15,985
26,274
800
800
283
191,114
1919114
200,408
1156071229
1,607,229
19471,713
2769542
2769542
272,177
429455
42,455
31,496
131923
13,923
10,164
41290
4,290
4,030
800
800
283
11945,239 1,945,239 1,789,863
351 (This schedule is continued on the following pages.) 357
-104-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
Fire department operations
Personal services
Budget
7,502,294
7,586,531
Employee benefits
Original
Final
Actual
PUBLIC SAFETY (Continued)
911900
89,750
63,764
Police department (Continued)
2005793
2011693
1821)118
Equipment maintenance
151722
171)199
18,829
Contractual services
$ 7431019 $
743,019
$ 720,694
Commodities and supplies
321800
3200
25,581
Office and other equipment
81700
8,700
10,124
Total equipment maintenance
7841519
784,519
756,399
Total police department
18,560,040
18,584,620
18,564,213
Fire department
1229499
122,499
114,402
Administration and support
69005
6,005
5,011
Personal services
6681835
668,835
618,299
Employee benefits
317001098
3,7001098
3,6931)267
Other employee costs
471550
471650
381)362
Contractual services
671348
681648
72,410
Commodities and supplies
111250
11,250
9,486
Office and other equipment
11500
11)500
1,420
Insurance
-
-
1561)840
Total administration and support
4,4961581
4,497,981
4,5901)084
Fire department operations
Personal services
7,502,294
7,502,294
7,586,531
Employee benefits
114151382
1,415,382
19375,966
Other employee costs
911900
89,750
63,764
Contractual services
2005793
2011693
1821)118
Commodities and supplies
151722
171)199
18,829
Office and other equipment
1425403
1591)915
1511)068
Total fire department operations
91)3685494
91)386,233
913781)276
Fire prevention
Personal services
2751096
275,096
2651)162
Employee benefits
1229499
122,499
114,402
Other employee costs
69005
6,005
5,011
Contractual services
109730
9,180
8,511
Commodities and supplies
12,260
129260
10,764
Total fire prevention
426,590
425,040
403,850
Communications
Contractual services
2,700
2,700
2,594
Utilities
64,117
64,117
39,282
Commodities and supplies
100
100
1,178
Office and other equipment
179000
17,000
16,922
Total communications
859417
859417
59,976
Equipment maintenance
Contractual services
9001855
900,855
900,855
Total equipment maintenance
9001855
900,855
900,855
352 (This schedule is continued on the following pages.)
105
358
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
PUBLIC SAFETY (Continued)
Fire department (Continued)
Emergency preparedness
Personal services
Employee benefits
Other employee costs
Contractual services
Commodities and supplies
Total emergency preparedness
Paid on call
Personal services
Employee benefits
Other employee costs
Office and other equipment
Total paid on call
Computer hardware/software
Capital expenditure
Total computer hardware/software
Total fire department
Total public safety
HIGHWAYS AND STREETS
Public works department
Administration and support
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Insurance
Total administration and support
Street and buildings division
Administration
Personal services
Employee benefits
Utilities
Commodities and supplies
Total administration
Budget
Original Final Actual
$ 1461020 $
146,020 $
148,222
381637
38,637
46,634
31060
3,060
1,833
41080
400
5,115
8,870
8,870
802
391525
391)525
161)315
2001667
20007
20906
261252
26,252
11,292
11423
1,423
798
101150
101150
21)525
15700
11700
11)700
3418989479
34,940,648
3590051)442
391525
391)525
161)315
3500 3500 271)207
351000
351)000
271)207
174318
174,118
217,697
1515531129
15,5701718
159586,449
1,096,117
1,096,117
19092,640
3418989479
34,940,648
3590051)442
259,352
259,352
2641)177
174318
174,118
217,697
31,497
31,497
30,903
1,096,117
1,096,117
19092,640
159039
159039
8,306
16,126
169126
18,098
19605
105
542
-
-
105,227
11)5935854 1,593,854 19737,590
1081)731
108,731 112,022
489976
48,976 41,992
49080
41080 3,561
270
270 -
1621057 162,057 157,575
353 (This schedule is continued on the following pages.) 359
-106-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
HIGHWAYS AND STREETS (Continued)
Public works department (Continued)
Street and buildings division (Continued)
Maintenance - public buildings
Personal services
Employee benefits
Contractual services
Utilities
Commodities and supplies
Other expenditures
Total maintenance - public buildings
Street maintenance
Personal services
Employee benefits
Contractual services
Commodities and supplies
Total street maintenance
Snow removal
Personal services
Employee benefits
Contractual services
Commodities and supplies
Office and other equipment
Total snow removal
Storm sewer/basin maintenance
Personal services
Employee benefits
Contractual services
Commodities and supplies
Total storm sewer/basin maintenance
Maintenance of state highways
Personal services
Employee benefits
Contractual services
Commodities and supplies
Total maintenance of state highways
For the Year Ended December 31, 2018
Budget
Original Final Actual
$ 4331660 $
43300 $
47809
1771017
177,017
225,284
3831531
383,531
289,240
581523
58,523
4906
128,154
128,154
120,532
54,245
54,245
-
6171286
6171)286
557,045
1,235,130
11)235,130
111631)551
1331235 1331235 126,147
491608 491608 541)565
5091714 6721152 38002
281667 281)667 2703
7211224 883,662 588,317
333,239
333,239
336,277
126,182
126,182
1341)982
1279364
127,364
72,462
149265
14,265
12,787
16,236
16,236
537
119,123
119,123
135,055
6171286
6171)286
557,045
725175
72,175
661)975
24,262
24,262
551)796
12,831
12,831
71)906
91855
9,855
4,378
Total traffic sign maintenance 143,367
119,123
119,123
135,055
32,549
32,549
2800
13,343
13,343
14,721
199589
19,589
15,978
319670
31,670
25,320
Total traffic sign maintenance 143,367
97,151
979151
84,819
Traffic sign maintenance
Personal services 879639
87,639
92,991
Employee benefits 309228
301228
80,652
Commodities and supplies 25,500
25,500
25,424
Total traffic sign maintenance 143,367
143,367
199,067
Total street and buildings division 310951338
3,257,776
205,429
354 (This schedule is continued on the following pages.)
107
360
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
HIGHWAYS AND STREETS (Continued)
Public works department (Continued)
Forestry division
Administration and support
Personal services
Employee benefits
Commodities and supplies
Total administration and support
Maintenance of grounds
Personal services
Employee benefits
Contractual services
Commodities and supplies
Office and other equipment
Total maintenance of grounds
Forestry program
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total forestry program
Public grounds beautification
Personal services
Employee benefits
Contractual services
Commodities and supplies
Total public grounds beautification
Total forestry division
Engineering division
Engineering services
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Total engineering services
For the Year Ended December 31, 2018
Budget
Original Final Actual
$ 1051947 $ 105,947 $ 101,351
371084 3704 35,170
450 450 265
143,481 143,481 136,786
2661581
266,581
2801)304
951860
95,860
143,430
1721560
172,560
151,762
91556
91556
7,564
495132
49,132
431)942
119814
11,814
10,372
5931689
5931)689
62702
3521287
352,287
3591)713
144,542
144,542
1441)968
6,462
6,462
6,028
4641528
4641)528
3761)330
39423
3,423
4,654
119814
11,814
10,372
29408
29408
1,950
9835056
9831056
9021)065
295508
291)508
311)613
95818
9,818
101)165
2,650
2,650
21)644
35,541
35,541
351)368
5,304
59304
5,586
77,517
77,517
79,790
29408
29408
1,950
1,797,743
1,797,743
1,745,643
6489465
648,465
666,385
2409722
240,722
23806
5,453
5,453
4,845
65,111
659111
5902
5,304
59304
5,586
51832
5,832
51)366
29408
29408
1,950
973,295 973,295 982,890
355 (This schedule is continued on the following pages.) 361
-108-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
HIGHWAYS AND STREETS (Continued)
Engineering division (Continued)
Traffic control and street lighting
Personal services
Employee benefits
Contractual services
Utilities
Commodities and supplies
Total traffic control and street lighting
Total engineering division
Capital expenditures
Infrastructure
Resurfacing/curbs
Miscellaneous - forestry
Total capital expenditures
Total highways and streets
HEALTH
Community development - health
Health inspections
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total health
WELFARE
Human services department
Administration and support
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Office and other equipment
Insurance
Total administration and support
Social services
Personal services
Employee benefits
Other employee costs
Commodities and supplies
Total social services
For the Year Ended December 31, 2018
Budget
Original Final Actual
$ 1231062 $
123,062 $
118,129
521733
52,733
54,253
161799
16,799
21,079
731440
73,440
45,333
271525
27,525
26,544
25848
21)848
916
293,559
293,559
265,338
285,148
285,148
3061)314
1,266,854
11)266,854
112481)228
2821000 2821000 951)812
216,000 2161000 202,857
4981000 4981)000 298,669
812511789 81)414,227 71915,559
1839179
1839179
165,530
851657
85,657
130,953
15423
11423
223
101106
10,106
8,386
15935
11)935
306
25848
21)848
916
29090
2,090
412
285,148
285,148
3061)314
1479068
147,068
147,923
86,867
869867
76,263
1,718
1,718
780
31,748
31,748
2306
79170
7,170
4,391
39543
3,543
4,653
29090
2,090
412
-
-
9,574
2801204 280,204 2671)602
2719283
2719283
217,309
1079269
107,269
74,899
41081
401
1,612
531
531
27
3831164 383,164 293,847
356 (This schedule is continued on the following pages.) 362
-109-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
WELFARE (Continued)
Human services department (Continued)
Nursing/health services
Personal services
Employee benefits
Other employee costs
Contractual services
Commodities and supplies
Total nursing/health services
Community Connections Center
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total Community Connections Center
Total human services department
Community development - housing
Housing inspections
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Commodities and supplies
Total community development - housing
Total welfare
CULTURE AND RECREATION
Community groups and miscellaneous
Contractual services
Other expenditures
Total community groups and miscellaneous
Public relations - community and civic services
4th of July and civic events
Personal services
Employee benefits
Contractual services
Commodities and supplies
Total 4th of July and civic events
Centennial commission
Commodities and supplies
Total centennial commission
Budget
Original Final Actual
$ 1171119 $
117,119 $
113,593
511411
51,411
52,890
920
920
543
419
419
237
51280
5,280
3,393
21897
21)897
1,810
175,149
175,149
170,656
2121083
212,083
247,256
841008
84,008
95,661
31396
31396
692
1001689
1001689
841)961
41908
41908
2,784
21897
21)897
1,810
407.981
407.981
433.164
1!12461498 1,246,498 1,165,269
2299123
229,123
128,078
1011258
101,258
62,729
55295
51295
764
671750
671)750
49,844
55298
51)298
306
55372
51)372
31)622
414,096
414,096
2451)343
1,6601594 11)660,594 11410,612
177,700 1779700 19002
600 6,000 3,744
1839700 183,700 194,546
155,399 155,399 148,429
491866 4906 441)177
609538 60,538 52,704
41,341 411341 32,737
307,144 307,144 278,047
- - 35
- - 35
357 (This schedule is continued on the following page.) 363
- 110 -
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended December 31, 2018
CULTURE AND RECREATION (Continued)
Public relations - community and civic services (Continued)
Holiday decorations
Personal services
Employee benefits
Contractual services
Commodities and supplies
Total holiday decorations
Blood drive program
Personal services
Employee benefits
Commodities and supplies
Total blood drive program
Total culture and recreation
TOTAL EXPENDITURES
Budget
Original Final Actual
$ 101362 $ 10,362 $ 8,376
21831 2,831 2,488
741711 74,711 62,984
231738 23,738 22,364
111,642 111,642 96,212
11844
11)844
1,843
142
142
141
11500
1,500
1,345
35486
31486
3,329
6051972
6051)972
572,169
$ 5410651418 $
54,750,094
$ 5219531)738
358 (See independent auditor's report.)
- 111 - 364
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING REVENUES - BUDGET AND ACTUAL
REFUSE DISPOSAL FUND
SPECIAL REVENUE FUND
For the Year Ended December 31, 2018
CHARGES FOR SERVICES
Single-family service charges
Multi -family service charges
Single-family penalties
Multi -family penalties
Contract administrative fees
Yard waste cart rental
Recycling bins
Total charges for services
INVESTMENT INCOME
MISCELLANEOUS
TOTAL OPERATING REVENUES
Budget
Original Final Actual
$ 3120000 $ 31200,000 $ 312051703
975,000
97500
110001083
40,000
4000
321771
6,000
61000
3,858
100,000
10000
96,119
-
-
19,704
1,000
1,000
800
41322,000
413221000
413591038
4,000
400
10,139
11,000
11,000
37,928
$ 4,33700 $ 4,337,000 $ 41407305
359 (See independent auditor's report.)
- 112 - 365
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
POLICE AND FIRE BUILDING CONSTRUCTION FUND
CAPITAL PROJECTS FUND
For the Year Ended December 31, 2018
Budget
Original Final Actual
REVENUES
Investment income $
- $ 1401000
$ 1401508
Other reimbursements
- 211000
201552
Total revenues
- 161,000
161,060
EXPENDITURES
Public safety
Contractual services
- 112501000
111771398
Capital outlay
Facility construction
- 751000
65,100
Debt service
Interest and fiscal charges
- 72600
726,065
Total expenditures
- 2,051,000
11968,563
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
- (1,890,000)
(1,807,503)
OTHER FINANCING SOURCES (USES)
Issuance of debt
- 3295009000
3214999177
Premium on issuance of debt
- 190289000
11028,506
Total other financing sources (uses)
- 33952800
3315271683
NET CHANGE IN FUND BALANCE $
- $ 3116389000
31,720,180
FUND BALANCE, JANUARY 1
-
FUND BALANCE, DECEMBER 31
$ 3117209180
360 (See independent auditor's report.)
113
366
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
DEBT SERVICE FUND
For the Year Ended December 31, 2018
REVENUES
Taxes
Property -levy
Other taxes
Home rule sales tax
Investment income
Intergovernmental revenue
Miscellaneous income
Total revenues
EXPENDITURES
Debt service
Principal retirement
Interest and fiscal charges
Total expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Issuance of debt
Premium on issuance of debt
Payment to escrow agent
Transfers in
Total other financing sources (uses)
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original Final Actual
$ 2,3801000 $ 2,3901000 $ 213901000
1,012,518
11012,518
1,062,104
1,000
24,500
24,243
1,618,150
1,619,150
11619,577
-
-
450
5,011,668
5,0461168
5,0961374
3,712,771
39671,871
3,671,871
1,302,201
19347,349
1,345,711
5,014,972 5,019,220
5,017,582
(3,304) 26,948
785792
- 519401000
519401823
- 4961700
496,121
- (4,153,817)
(4,153,816)
- 1,642,000
116041391
- 3,9241883 3,887,519
$ (3,304) $ 31951,831 31966,311
184,195
$ 41150,506
361 (See independent auditor's report.)
-114- 367
NONMAJOR GOVERNMENTAL FUNDS
NONMAJOR SPECIAL REVENUE FUNDS
Motor Fuel Tax Fund - to account for the activities involved with street maintenance and
construction. Financing is provided by the Village's share of state gasoline taxes. State law
requires these gasoline taxes to be used to maintain streets.
Community Development Block Grant (CDBG) Fund - to account for the revenue and
expenditures associated with the CDBG. The grant is provided by the U.S. Department of
Housing and Urban Development to develop urban communities by expanding economic
opportunities and providing decent housing and a suitable living environment. The beneficiaries
of CDBG must be individuals with low and/or moderate incomes.
Asset Seizure Fund - to account for the revenues and expenditures associated with the asset
seizure program in which the Village participates. Funds received are restricted for use in the
fight against drugs.
Federal Equitable Share Fund - to account for the revenues and expenditures associated with the
Federal Shared Funds Program. The use of funds is restricted for use in the fight against drugs.
DUI Fines Fund - to account for revenues and expenditures associated with the Cook County
DUI fine program. Use of the funds is restricted to the fight against drunk driving.
Foreign Fire Insurance Fund - to account for revenues derived from the Foreign Fire Insurance
Tax and disbursement of these funds for the benefit, use, and maintenance related to the Fire
Department.
Business District Fund - to account for the revenues and expenditures associated with the
Business Districts within the Village. The Village currently has one Business District, the
Randhurst Village Business District Area.
362 368
NONMAJOR GOVERNMENTAL FUNDS (Continued)
NONMAJOR CAPITAL PROJECTS FUNDS
Capital Improvement Fund - to account for the resources to provide for certain capital
improvements and the replacement of village equipment. Financing is being provided by home
rule sales tax, developer contributions, transfers from other funds, and investment income.
Flood Control Construction Fund - to account for the resources to implement flood control
projects throughout the Village. Financing is provided by home rule sales taxes, service charges,
and investment income.
Street Improvement Construction Fund - to account for the resources to reconstruct the Village's
streets. Financing is provided by various taxes, licenses, permits, fees, and investment income.
363 369
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2018
ASSETS
Cash and investments
Receivables
Other taxes
Other
Due from other governments
Prepaid items
TOTAL ASSETS
LIABILITIES AND
FUND BALANCES
LIABILITIES
Special Capital
Revenue Projects Total
$ 3,842,406 $ 5,949,833 $ 9,792,239
3441959 1961257 541,216
651590 - 651590
476,245 15,487 491,732
8 - 8
$ 4,729,208 $ 6,161,577 $ 10,890,785
Accounts payable
$ 1,134,335
$ 498,797
$ 1,633,132
Retainage payable
-
85,019
85,019
Due to other funds
19,446
-
19,446
Due to other governments
909 8 9
-
909
8 9
Unearned revenue
438,036
-
438,036
Total liabilities
1005906
5835816
251845722
FUND BALANCES
Nonspendable
Prepaid items
8
-
8
Restricted
Highways and streets
2,431,13 5
-
2,431,13 5
Public safety - police
298,936
-
298,936
Public safety - fire
398,223
-
3981223
Assigned
Capital projects
-
5,5775761
555775761
Total fund balances
3,1285302
555775761
857065063
TOTAL LIABILITIES
AND
FUND BALANCES
$ 4,729,208
$ 6,161,577
$ 10,890,785
364
(See independent auditor's report.)
115
370
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended December 31, 2018
REVENUES
Other taxes
Licenses, permits, and fees
Intergovernmental
Investment income
Other reimbursements
Miscellaneous
Total revenues
EXPENDITURES
Current
General government
Public safety
Highways and streets
Welfare
Capital outlay
Total expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES, JANUARY 1
FUND BALANCES, DECEMBER 31
Special Capital
Revenue Projects Total
$ 1963702
$ 39731,200
$ 513689202
-
19600,690
196009690
11720,327
50,100
117701427
51,573
521249
1031822
-
91,877
91,877
959838
284,519
380,357
3,504,740
5181035
91315,375
11571,930
10407
1,742,900
387,846
-
-
-
-
-
41562,088
115711930
10407
11742,900
387,846
4156208
31807,363
41562,088
813691451
(302,623)
11248,547
945,924
-
750,000
75000
-
75000
7509000
(302,623)
35430,925
19998,547
31579,214
156955924
710105139
$ 35128,302 $
51577,761
$ 817065063
365 (See independent auditor's report.)
- 116 - 371
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
December 31, 2018
ASSETS
Cash and investments
Receivables
Other taxes
Other
Due from other governments
Prepaid items
TOTAL ASSETS
LIABILITIES AND
FUND BALANCES
LIABILITIES
Accounts payable
Due to other funds
Due to other governments
Unearned revenue
Total liabilities
FUND BALANCES
Nonspendable
Prepaid items
Restricted
Highways and streets
Public safety - police
Public safety - fire
Total fund balances
TOTAL LIABILITIES AND
FUND BALANCES
Motor
Fuel Tax
Community
Development
Block Grant
Asset
Seizure
Federal
Equitable
Share
$ 213471524
$ -
$ 142,105
$ 20,308
1171649
-
-
-
21412
4731833
-
-
$ 214671585
$ 473,833
$ 142,105
$ 20,308
$ 271361 $ 161351 $ 850 $ -
- 19,446 - -
91089 - - -
- 438,036 - -
361450 4731833 850 -
214311135 - - -
- - 141,255 20,308
214311135 - 1411255 20,308
$ 214671585 $ 4731833 $ 142,105 $ 20,308
- 117 - 372
Foreign
DUI Fire Business
Fines Insurance District Total
$ 1331350 $ 3981642 $ 8001477 $ 318421406
- - 227,310 344,959
5,703 - 5907 65,590
- - - 4761245
8 _ 8
$ 139,053 $ 3981650 $ 11087,674 $ 417291208
$ 1,680 $ 419 $ 110871674 $ 1,134,335
- - - 19,446
- - - 909
- - - 438,036
100 419 1,087,674 11600,906
8 _ 8
- - - 214311135
137,373 - - 298,936
- 398,223 - 398,223
1371373 3981231 - 311281302
$ 139,053 $ 3981650 $ 110871674 $ 417291208
367 (See independent auditor's report.)
- 118- 373
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
368 374
Community
Federal
Motor
Development
Asset
Equitable
Fuel Tax
Block Grant
Seizure
Share
REVENUES
Taxes
-
Intergovernmental
113861441
3021577
9, 644
-
Investment income
321553
-
1,639
114
Miscellaneous
109569
851269
-
-
Total revenues
114299563
3871846
11,283
114
EXPENDITURES
Current
General government
-
-
-
-
Public safety
-
-
42,936
-
Highways and streets
117421900
-
-
-
Welfare
-
3871846
-
-
Total expenditures
117429900
3871846
421936
-
NET CHANGE IN FUND BALANCES
(313,337)
-
(31,653)
114
FUND BALANCES, JANUARY 1
2,7441472
-
172,908
20,194
FUND BALANCES, DECEMBER 31
$ 214319135
$ -
$ 1411255
$ 20,308
368 374
369 (See independent auditor's report.)
-120- 375
Foreign
DUI
Fire
Business
Fines
Insurance
District
Total
$ -
$ 78,234
$ 11558,768 $
116371002
2105
-
-
117201327
311
31794
13,162
519573
-
-
-
951838
21,976
82,028
1,571,930
3,504,740
-
-
11571,930
115719930
251531
361220
-
1041687
-
-
-
1,742,900
-
-
-
3879846
251531
361220
115711930
3071363
(3,555)
4508
-
(3029623)
140,928
352,423
-
314301925
$ 137,373
$ 398,231
$ - $
3,128,302
369 (See independent auditor's report.)
-120- 375
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
MOTOR FUEL TAX FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
REVENUES
Intergovernmental
Motor fuel tax allotments
Investment income
Miscellaneous
Total revenues
EXPENDITURES
Highways and streets
Street division
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original
Final
Actual
$ 11395,000 $
51000
15,000
1139500
51000
15,000
$ 113861441
321553
10,569
1,415,000
11415,000
11429,563
1,468,723
1,799,3 82
11742,900
1,468,723
1,799,3 82
11742,900
$ (53,723) $ (384,382) (313,337)
2,744,472
$ 2,431,135
370 (See independent auditor's report.)
- 121 - 376
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
MOTOR FUEL TAX FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
HIGHWAYS AND STREETS
Public works department
Street division
Street maintenance
Contractual services
Total street division
Snow removal
Contractual services
Commodities and supplies
Total snow removal
Traffic control/street lighting
Contractual services
Utilities
Total traffic control/street lighting
Street improvement projects
Infrastructure
Total street improvement projects
TOTAL EXPENDITURES
Budget
Original Final Actual
$ 176,016 $
176,016 $
175,994
176,016
176,016
175,994
811183
3501000
811183
3501000
791247
3351020
431,183
431,183
414,267
95,912
165,612
95,912
165,612
72,952
1671487
2611524
2611524
2401439
60000
930,659
912,200
60000
930,659
912,200
$ 114681723 $ 117991382 $ 11742,900
371 (See independent auditor's report.)
-122- 377
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
372 (See independent auditor's report.)
123
.J
Budget
Original
Final
Actual
REVENUES
Intergovernmental
Grant - CDBG
$ 37806 $
412,925
$ 3021577
Miscellaneous
Program income
60,000
6000
85,269
Total revenues
43806
472,925
3871846
EXPENDITURES
Welfare
Administration
7,628
40,121
3306
Community programs
49,000
50,766
34,993
Residential rehabilitation
3 82,03 8
3 82,03 8
318,987
Total expenditures
43806
472,925
387,846
NET CHANGE IN FUND BALANCE
$ - $
-
-
FUND BALANCE, JANUARY 1
-
FUND BALANCE, DECEMBER 31
$ -
372 (See independent auditor's report.)
123
.J
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
Budget
Original Final Actual
WELFARE
Administration and support
Personal services
$ - $
27,440 $
271440
Employee benefits
-
51053
51052
Other employee costs
11104
11104
11114
Contractual services
5,974
5,974
250
Commodities and supplies
550
550
10
Total administration and support
7,628
40,121
33,866
Community programs
Contractual services
4900
50,766
34,993
Total community programs
49,000
50,766
34,993
Residential rehabilitation
Contractual services
3 82,03 8
3 82,03 8
3181987
Total residential rehabilitation
3 82,03 8
3 82,03 8
318,987
TOTAL EXPENDITURES
$ 43806 $
472,925 $
387M6
373 (See independent auditor's report.)
124
379
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
ASSET SEIZURE FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
REVENUES
Intergovernmental
Seized assets
Investment income
Total revenues
EXPENDITURES
Public safety
Other employee costs
Contractual services
Commodities and supplies
Equipment
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original
Final
Actual
$ 6,500 $
61500
$ 91644
500
500
1,639
700
700
11,283
1,000
11000
-
15,500
16,500
10,349
24,400
24,400
15,365
3,000
18,000
17,222
43,900
59,900
42,936
$ (36,900) $
(52,900):
(31,653)
172,908
$ 141,255
374 (See independent auditor's report.)
-125- 380
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FEDERAL EQUITABLE SHARE FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
REVENUES
Intergovernmental
Federal equitable shared funds
Investment income
Total revenues
EXPENDITURES
Public safety
Contractual services
Equipment
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original
Final
Actual
$ 1,800 $
11800
$ -
200
200
114
2,000
200
114
1,000
11000
-
1,000
1,000
-
2,000
200
-
$ - $
-
114
20,194
$ 20,308
375 (See independent auditor's report.)
-126- 381
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
DUI FINES FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
REVENUES
Intergovernmental
DUI fines
Investment income
Total revenues
EXPENDITURES
Public safety
Patrol and traffic enforcement
Other employee costs
Contractual services
Equipment
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original
Final
Actual
$ 25,000 $
2500
$ 211665
500
500
311
25,500
25,500
21,976
1,000
1,000
550
1,000
1,000
-
I NO
24,000
24,981
3,000
2600
25,531
$ 22,500 $
(500)
(3,555)
140,928
$ 137,373
376 (See independent auditor's report.)
-127- 382
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOREIGN FIRE INSURANCE FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
REVENUES
Other taxes
Foreign fire insurance tax
Investment income
Total revenues
EXPENDITURES
Public safety
Insurance
Other employee costs
Contractual services
Commodities and supplies
Equipment
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original
Final
Actual
$ 90,000 $
9000
$ 781234
21000
21000
31794
9200
92,000
82,028
500
500
-
1500
15,000
3,731
1500
15,130
10,729
5,000
13,000
1300
3000
21,870
8,760
65,500
65,500
361220
$ 26,500 $
26,500
4508
352,423
$ 398,231
377 (See independent auditor's report.)
- 128- 383
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
BUSINESS DISTRICT FUND
NONMAJOR SPECIAL REVENUE FUNDS
For the Year Ended December 31, 2018
378 (See independent auditor's report.)
129
Budget
Original
Final
Actual
REVENUES
Other taxes
Food and beverage tax
$ 420,000 $
37000
$ 3751172
Hotel/motel tax
2451000
245,000
2271188
Movie theatre tax
110,000
110,000
109,585
Business district tax
32500
325,000
315,425
State sales tax
42000
52000
5311398
Investment income
3,000
300
13,162
Total revenues
11523,000
1157300
11571,930
EXPENDITURES
General government
1,523,000
1,573,000
11571,930
Total expenditures
1,523,000
1,573,000
11571,930
NET CHANGE IN FUND BALANCE
$ - $
-
-
FUND BALANCE, JANUARY 1
-
FUND BALANCE, DECEMBER 31
$ -
378 (See independent auditor's report.)
129
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECTS FUNDS
December 31, 2018
ASSETS
Cash and investments
Receivables
Other taxes
Due from other governments
TOTAL ASSETS
LIABILITIES AND
FUND BALANCES
LIABILITIES
Accounts payable
Retainage payable
Total liabilities
FUND BALANCES
Unrestricted
Assigned
Capital projects
Total fund balances
TOTAL LIABILITIES AND
FUND BALANCES
Flood Street
Capital Control Improvement
Improvement Construction Construction Total
$ 2,8331642 $
631690
-
1,790,756 $
141104
-
113251435 $
1181463
151487
51949,833
1961257
151487
$ 218971332 $
1,804,860 $
1,459,385 $
6,161,577
$ 4361419 $
461119
241602 $
381900
371776 $
-
4981797
851019
4821538
631502
371776
583,816
214141794
1,7411358
1,421,609
5,577,761
214141794
117411358
114211609
5,5771761
$ 2,8971332 $ 1041860 $ 1,459,385 $ 6,161,577
379 (See independent auditor's report.)
- 130- 385
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
NONMAJOR CAPITAL PROJECTS FUNDS
For the Year Ended December 31, 2018
Flood Street
Capital Control Improvement
Improvement Construction Construction Total
REVENUES
Taxes
Other
$ 113631690 $
3021104 $
210651406 $
317311200
Licenses, permits, and fees
-
-
1001690
1,600,690
Intergovernmental
-
-
501100
50,100
Investment income
229818
181716
101715
52,249
Other reimbursements
-
201000
71, 877
91, 877
Miscellaneous
561036
50,595
17708
284,519
Total revenues
114421544
391,415
3,976,676
5,81035
EXPENDITURES
Capital outlay
114771193
4681597
2,6161298
4,56208
Total expenditures
114779193
4681597
2,6161298
4,562,088
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
(34,649)
(77,182)
1,360,378
1,248,547
OTHER FINANCING SOURCES (USES)
Transfers in
7501000
-
-
75000
NET CHANGE IN FUND BALANCES
7159351
(77,182)
113601378
1,998,547
FUND BALANCES, JANUARY 1
116991443
118181540
61,231
3,579,214
FUND BALANCES, DECEMBER 31
$ 2,414,794 $
1,741,358 $
1,421,609 $
5,577,761
380 (See independent
auditor's
report.)
131
0
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
CAPITAL IMPROVEMENT FUND
NONMAJOR CAPITAL PROJECTS FUNDS
For the Year Ended December 31, 2018
381 (See independent auditor's report.)
132
387
Budget
Original
Final
Actual
REVENUES
Other taxes
Home rule sales tax
$ 1,300,000
$ 1,300,000
$ 1,3 63,690
Investment income
1,000
1,000
22,818
Miscellaneous
Other
-
5700
56,036
Donations
1000
1000
-
Total revenues
1,311,000
1136800
114421544
EXPENDITURES
Capital outlay
Equipment
412,247
522,247
343,353
Building improvements
48000
538,225
339,283
Infrastructure
1,457,030
21050,151
794,557
Total expenditures
2,3491277
311101623
114771193
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
(1,038,277)
(1,742,623)
(34,649)
OTHER FINANCING SOURCES (USES)
Transfers in
75000
75000
75000
NET CHANGE IN FUND BALANCE
$ (288,277)
$ (992,623)
715,351
FUND BALANCE, JANUARY 1
116991443
FUND BALANCE, DECEMBER 31
$ 21414,794
381 (See independent auditor's report.)
132
387
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
CAPITAL IMPROVEMENT FUND
NONMAJOR CAPITAL PROJECTS FUNDS
For the Year Ended December 31, 2018
133
..J
Budget
Original
Final
Actual
EXPENDITURES
Equipment
Cable TV equipment
$ - $
-
$ 37,492
Avid edit system
401000
401000
281046
Car lift
1501000
1501000
48,336
Paramedic equipment
401000
401000
19,955
Police department software
-
1101000
53,432
Fire notification system
551000
551000
26,546
Radio equipment - police/fire/public works
127,247
127,247
129,546
Total equipment
4121247
522,247
343,353
Building improvements
Public works facility improvements
1051000
1051000
9,998
HVAC replacements
2751000
3331225
2551818
Other public building improvements
1001000
1001000
73,467
Total building improvements
4801000
538,225
339,283
Infrastructure
D/T Streetscape Program
-
68,902
-
Residential street lights
1251000
1561181
120,900
Residential street light improvements
2241000
2241000
204,878
Contractual services - brick sidewalks
781030
781030
761313
Corridor improvements
2001000
30000
15,500
Corridor street lights
3051000
30500
-
Jogging path
-
1500
-
Kensington road improvement
-
8806
65,435
Kensignton road bike path
951000
9500
-
Brick sidewalks
301000
301000
19,250
Detention pond improvements
-
2891952
208,171
Bridge rehab
1751000
1751000
42,400
Pedestrian bridge
1251000
1251000
-
Parking deck maintenance
1001000
10000
41,710
Total infrastructure
1,4571030
2,0501151
794,557
TOTAL EXPENDITURES
$ 213491277 $
3,11023
$ 1,477,193
382 (See independent
auditor's report.)
133
..J
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FLOOD CONTROL CONSTRUCTION FUND
NONMAJOR CAPITAL PROJECTS FUND
For the Year Ended December 31, 2018
REVENUES
Taxes
Other taxes
Home rule sales tax
Miscellaneous
Fees
Other reimbursements
Investment income
Total revenues
EXPENDITURES
Capital outlay
Public improvements
Infrastructure
Other
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original
Final
Actual
$ 2881000 $
2 8 8,000
$ 3021104
25,000
25,000
50,595
2000
2000
2000
600
600
18,716
33900
339,000
3 91,415
762,102
1,063,322
43508
57,856
57,856
331589
819,958
1,121,178
468,597
$ (480,958) $ (782,178) (77,182)
1,818,540
$ 117411358
383 (See independent auditor's report.)
- 134- 389
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
FLOOD CONTROL CONSTRUCTION FUND
NONMAJOR CAPITAL PROJECTS FUND
For the Year Ended December 31, 2018
CAPITAL OUTLAY
Public improvements
Infrastructure
Levee repairs
Culvert and ditch
Levee supplies
Creek bank stabilization
Creek tree trimming
Private property drainage
Weller Creek improvements
Storm sewer inspection program
Levee 37
Storm sewer improvements
Total infrastructure
Other
Electricity
Residential reimbursements
Contractual services
Total other
TOTAL EXPENDITURES
Budget
Original Final Actual
$ 43,696
$ 43,696 $
421174
301600
3000
151224
5,306
5,306
4,351
2500
46,343
27,734
25,500
25,500
221392
12000
12000
103,975
5000
501000
21664
102,000
155,775
45,108
36000
410,546
88,746
-
175,556
82,640
762,102
1,063,322
43508
2,550
2,550
2,132
5,306
5,306
1,000
5000
50,000
30,457
57,856
57,856
33,589
$ 819,958 $ 1,121,178 $ 468,597
384 (See independent auditor's report.)
- 135 - 390
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
STREET IMPROVEMENT CONSTRUCTION FUND
NONMAJOR CAPITAL PROJECTS FUND
For the Year Ended December 31, 2018
REVENUES
Other taxes
Home rule sales tax
Municipal motor fuel tax
License fees
Intergovernmental
Investment income
Other reimbursements
Miscellaneous income
Total revenues
EXPENDITURES
Capital outlay
Contractual services
Infrastructure
Street resurfacing
Total expenditures
NET CHANGE IN FUND BALANCE
FUND BALANCE, JANUARY 1
FUND BALANCE, DECEMBER 31
Budget
Original
Final
Actual
$ 11300,000 $
1130000
$ 113631690
6801000
680,000
7011716
11650,000
11650,000
11600,690
-
-
50,100
200
21000
10,715
-
7200
71,877
3000
1901000
1771888
302,000
3,894,000
3,976,676
4000
40,000
1031
3,777,000
3,77700
2159707
3,81700
3,817,000
2,616,298
$ (155,000) $ 77,000 11360,378
61,231
$ 1,421,609
385 (See independent auditor's report.)
-136- 391
MAJOR ENTERPRISE FUND
386 392
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENSES, AND CHANGES
IN NET POSITION - BUDGET AND ACTUAL
WATER AND SEWER FUND
MAJOR ENTERPRISE FUND
For the Year Ended December 311 2018
OPERATING REVENUES
Charges for services
Total operating revenues
OPERATING EXPENSES
Administration and maintenance
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Property taxes
Loss on the sale of capital assets
Interest and fiscal charges
Investment income
Proceeds from issuance of debt
Principal payments
Other income
Total non-operating revenues (expenses)
CHANGE IN NET POSITION - BUDGETARY BASIS
ADJUSTMENTS TO GAAP BASIS
Depreciation
Capital assets capitalized
Proceeds from issuance of debt
Principal payments
Total adjustments to GAAP basis
CHANGE IN NET POSITION - GAAP BASIS
NET POSITION, JANUARY 1
Change in accounting principle
NET POSITION, JANUARY 1, RESTATED
NET POSITION, DECEMBER 31
Budget
Original Final Actual
$ 1415749200 $ 14,199,200 $ 141)2241)032
14,5741200 1411991200 14,2241032
1814881910
1812321410
15,9251804
161100
1631100
191,465
1814881910
18,2321410
15,92504
(115,000)
(295,000)
(305,000)
(31914,710)
(4,033,210)
(1,701,772)
(5,037)
(61)
(182,546)
(374,546)
(370,031)
161100
1631100
191,465
510001000
5001000
5,075,920
(115,000)
(295,000)
(305,000)
1001000
10000
83,369
4,818,554
4,593,554
4,670,625
$ 9031844 $ 560,344 2,968,853
(696,008)
1,577,325
(5,075,920)
(3,889,603)
(920,750)
41,327,962
(249,803)
$ 40,1571409
387 (See independent auditor's report.) 393
- 137-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING REVENUES - BUDGET AND ACTUAL
WATER AND SEWER FUND
MAJOR ENTERPRISE FUND
For the Year Ended December 31, 2018
Budget
Original Final Actual
CHARGES FOR SERVICES
Water sales
$ 111537,200
$ 111249,200
$ 1113041051
Sewer fees
21185,000
2178000
21792,522
Sewer construction charge
682,000
-
-
Water penalties
100,000
100,000
82,724
Water meter fees
20,000
20,000
16,430
Water and sewer taps
2000
20,000
6,530
Sewer penalties
3000
3000
21,775
TOTAL OPERATING REVENUES $ 141574,200 $ 1411991200 $ 1412241032
388 (See independent auditor's report.)
- 138 - 394
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
WATER AND SEWER FUND
MAJOR ENTERPRISE FUND
For the Year Ended December 31, 2018
ADMINISTRATION AND MAINTENANCE
Administration and support
Personal services
Employee benefits
Other employee costs
Contractual services
Utilities
Insurance
Commodities and supplies
Capital expenditures
Total administration and support
Maintenance of buildings
Personal services
Employee benefits
Contractual services
Utilities
Commodities and supplies
Total maintenance of buildings
Maintenance of grounds
Personal services
Employee benefits
Contractual services
Commodities and supplies
Total maintenance of grounds
Water supply maintenance and repair
Personal services
Employee benefits
Contractual services
Utilities
Commodities and supplies
Distribution system
Total water supply maintenance and repair
Budget
Original Final Actual
$ 564,305 $
564,305 $
56207
284,165
284,165
3131404
431599
431599
431352
3011307
301,307
2061922
501666
501666
24,088
941942
941942
99,975
141830
14,830
10,990
21381
2,381
1,869
511627
51,627
50,470
1,3561195
1,356,195
11263,407
179,657
179,657
181,287
791869
7909
891329
171858
171858
8,577
61494
6,494
506
11623
1,623
1,595
285,501
285,501
285,874
70,018
70,018
64,264
21,573
21,573
23,711
511627
51,627
50,470
61401
6,401
5,831
1491619
149,619
144,276
410,244
410,244
443,441
166,457
166,457
230,645
129,783
129,783
92,073
905203
90,203
741103
859320
85,320
45,338
511000
51,000
2,400
9331007
93307
88800
389 (This schedule is continued on the following pages.) 395
-139-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued)
WATER AND SEWER FUND
MAJOR ENTERPRISE FUND
For the Year Ended December 31, 2018
Budget
Original
Final
Actual
ADMINISTRATION AND MAINTENANCE
(Continued)
Water distribution maintenance and repair
Personal services
$ 314,392 $
314,392
$ 3201118
Employee benefits
991652
991652
1151042
Contractual services
2841162
284,162
2161085
Commodities and supplies
801469
801469
84,546
Distribution systems
361414
361414
-
Capital expenditures
11060
1,060
1,060
Total water distribution maintenance and repair
8161149
816,149
736,851
Water valve and hydrant maintenance
Personal services
289,245
289,245
273,943
Employee benefits
94,990
94,990
96,721
Contractual services
481391
48,391
451984
Commodities and supplies
1081947
1081947
89,654
Total water valve and hydrant maintenance
5411573
541,573
506,302
Water meter installation, repair, and replacement
Personal services
194,163
194,163
19809
Employee benefits
69,790
69,790
77,644
Contractual services
115,624
115,624
113,239
Commodities and supplies
3,368
3,368
3,177
Capital expenditures
301000
3000
103,495
Total water meter installation, repair,
and replacement
4121945
412,945
496,444
Equipment maintenance
Contractual services
925,078
925,078
925,078
Total equipment maintenance
925,078
925,078
925,078
Sanitary sewer maintenance and repair
Personal services
2961124
296,124
252,338
Employee benefits
1121727
112,727
114,623
Contractual services
2201052
220,052
171,035
Utilities
23,929
23,929
13,330
Commodities and supplies
291011
29,011
191518
Total sanitary sewer maintenance and repair
681,843
681,843
570,844
390 (This schedule is continued on
the following page.)
-140-
396
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued)
WATER AND SEWER FUND
MAJOR ENTERPRISE FUND
For the Year Ended December 31, 2018
141
397
Budget
Original
Final
Actual
ADMINISTRATION AND MAINTENANCE
(Continued)
Water system improvements
Capital expenditures
$ 31)065,000 $
3,261,000
$ 1,674,540
Total water system improvements
310651000
3,261,000
116741540
Sanitary system improvements
Capital expenditures
1,650,000
1,797,500
1104401
Total sanitary system improvements
1,650,000
1,797,500
1104401
Storm sewer improvements
Capital expenditures
80000
80000
679,848
Total storm sewer improvements
8001000
80000
6791848
Improvements to public buildings
Capital expenditures
801000
8000
67,562
Total improvements to public buildings
8000
8000
67,562
Lake Michigan water acquisition
Contractual services
6,79200
6,192,000
6,642,177
Total Lake Michigan water acquisition
6,7921000
6,192,000
6,642,177
Total administration and maintenance
18,4881910
18,232,410
15192504
TOTAL OPERATING EXPENSES
$ 18,488,910 $
18,232,410
$ 15,92504
391 (See independent auditor's report.)
141
397
NONMAJOR ENTERPRISE FUNDS
Parking System Revenue Fund - to account for the provision of public parking services with fees
shared with the commuter railroad. All activities are accounted for including administration,
operations, maintenance, and collection.
Village Parking System - to account for the provision of village -owned public parking services
including the Village Hall parking deck and leased commuter spaces. All activities are accounted
for including administration, operations, maintenance, financing, related debt service, and billing
and collection.
392 398
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF NET POSITION
NONMAJOR ENTERPRISE FUNDS
December 31, 2018
142
399
Parking
Village
System
Parking
Revenue
System
Total
CURRENT ASSETS
Cash and investments
$ 1691785 $
408,582 $
578,367
Total current assets
169,785
4081582
578,367
CAPITAL ASSETS
Capital assets not being depreciated
-
232,354
232,354
Capital assets being depreciated, cost
3641800
-
36400
Accumulated depreciation
(364,800)
-
(364,800)
Net capital assets
-
232,354
232,354
Total assets
169,785
640,936
810,721
CURRENT LIABILITIES
Accounts payable
20,961
1,882
22,843
Accrued payroll
964
11286
21250
Unearned revenues
171840
171975
35,815
Compensated absences payable
398
529
927
Total OPEB liability
76
529
605
Total current liabilities
40,239
22,201
62,440
LONG-TERM LIABILITIES
Compensated absences payable
1,591
21116
31707
Total OPEB liability
102
131102
141984
Total long-term liabilities
3,473
151218
181691
Total liabilities
43,712
37,419
81,131
DEFERRED INFLOWS OF RESOURCES
OPEB items
457
3,180
3,637
Total liabilities and deferred inflows of resources
441169
401599
841768
NET POSITION
Investment in capital assets
-
2321)354
2321354
Unrestricted
125,616
367,983
493,599
TOTAL NET POSITION
$ 125,616 $
600,337 $
725,953
393 (See independent auditor's report.)
142
399
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN NET POSITION
NONMAJOR ENTERPRISE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Parking fees
Rental fees
Convenience fees
Total operating revenues
OPERATING EXPENSES
Administration, maintenance, and improvements
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Investment income
Total non-operating revenues (expenses)
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
Change in accounting principle
NET POSITION, JANUARY 1, RESTATED
NET POSITION, DECEMBER 31
Parking
System
Revenue
Village
Parking
System
Total
$ 155,249
-
1,201
$ 176,466 $
600
3,044
331,715
600
4,245
156,450
186,110
342,560
178,443
133,293
311,736
1781443
133,293
311,73 6
(21,993)
52,817
30,824
11703
31649
51352
1,703
31649
51352
(20,290)
56,466
36,176
147,461
(1,555)
557,239
(13,368)
704,700
(14,923)
1451906
543,871
689,777
$ 1251616 $ 600,337 $ 725,953
394 (See independent auditor's report.) 400
-143-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF CASH FLOWS
NONMAJOR ENTERPRISE FUNDS
For the Year Ended December 31, 2018
144
401
Parking
Village
System
Parking
Revenue
System
Total
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users
$ 1571729
$ 1821126 $
339,855
Receipts from miscellaneous revenues
11201
31044
41245
Payments to suppliers
(129,827)
(76,609)
(206,436)
Payments to employees
(39,087)
(57,185)
(96,272)
Net cash from operating activities
(9,984)
511376
41,392
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
None
-
-
-
Net cash from noncapital financing activities
-
-
-
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
None
-
-
-
Net cash from capital and related
financing activities
-
-
-
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income
11703
35649
51352
Net cash from investing activities
11703
3,649
5,352
NET INCREASE (DECREASE) IN CASH AND
CASH EQUIVALENTS
(8,281)
55,025
46,744
CASH AND CASH EQUIVALENTS,
JANUARY 1
1781066
3539557
531,623
CASH AND CASH EQUIVALENTS,
DECEMBER 31
$ 169,785
$ 408,582 $
578,367
395 (This statement is continued
on the following page.)
144
401
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF CASH FLOWS (Continued)
NONMAJOR ENTERPRISE FUNDS
For the Year Ended December 31, 2018
RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH FLOWS FROM
OPERATING ACTIVITIES
Operating income (loss)
Adjustments to reconcile operating income to
net cash from operating activities
Changes in assets and liabilities
Accounts payable
Accrued payroll and compensated absences
OPEB items
Unearned revenues
NET CASH FROM OPERATING ACTIVITIES
Parking Village
System Parking
Revenue System
Total
$ (21,993) $ 521817 $ 301824
1089
(12)
10,077
(611)
(842)
(1,453)
51
353
404
21480
(940)
11540
$ (91984) $ 511376 $ 411392
396 (See independent auditor's report.) 402
-145-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENSES, AND CHANGES
IN NET POSITION - BUDGET AND ACTUAL
PARKING SYSTEM REVENUE FUND
NONMAJOR ENTERPRISE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Parking fees
Convenience fees
Total operating revenues
OPERATING EXPENSES
Administration, maintenance, and improvements
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Investment income
Total non-operating revenues (expenses)
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
Change in accounting principle
NET POSITION, JANUARY 1, RESTATED
NET POSITION, DECEMBER 31
Budget
Original Final Actual
$ 15600 $
11000
1561000 $
11000
1551249
1,201
1571000
1571000
156,450
1731209
2031209
1781443
1731209
2031209
1781443
(16,209)
(46,209)
(21,993)
500
500
11703
500
500
11703
$ (15,709) $ (45,709) (20,290)
147,461
(1,555)
145,906
$ 125,616
397 (See independent auditor's report.) 403
-146-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
PARKING SYSTEM REVENUE FUND
NONMAJOR ENTERPRISE FUNDS
For the Year Ended December 31, 2018
ADMINISTRATION, MAINTENANCE,
AND IMPROVEMENTS
Personal services
Employee benefits
Contractual services
Utilities
Insurance
Commodities and supplies
Capital expenditures
TOTAL OPERATING EXPENSES
Budget
Original Final Actual
$ 281275 $
281275 $
28,703
13,097
131097
121763
108,898
108,898
94,767
M387
M387
51976
967
967
248
10,585
10,585
6,865
-
3000
29,121
$ 1731209 $ 2031209 $ 178,443
398 (See independent auditor's report.)
-147- 404
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENSES, AND CHANGES
IN NET POSITION - BUDGET AND ACTUAL
VILLAGE PARKING SYSTEM FUND
NONMAJOR ENTERPRISE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Parking fees
Rental fees
Convenience fees
Total operating revenues
OPERATING EXPENSES
Administration, maintenance, and improvements
Total operating expenses
OPERATING INCOME
NON-OPERATING REVENUES (EXPENSES)
Investment income
Total non-operating revenues (expenses)
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
Change in accounting principle
NET POSITION, JANUARY 1, RESTATED
NET POSITION, DECEMBER 31
Budget
Original
Final
Actual
$ 1871000 $
61600
3,000
1871000
61600
31000
$ 1761466
61600
31044
1961600
1961600
1861110
1761167
1761167
1331293
176,167
1761167
133,293
20,433
20,433
52,817
1,000
1,000
3,649
1,000
11000
3,649
$ 21,433 $ 211433 56,466
557,239
(13,368)
543,871
$ 600,337
399 (See independent auditor's report.)
- 148- 405
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
VILLAGE PARKING SYSTEM FUND
NONMAJOR ENTERPRISE FUNDS
For the Year Ended December 31, 2018
ADMINISTRATION, MAINTENANCE,
AND IMPROVEMENTS
Personal services
Employee benefits
Contractual services
Insurance
Commodities and supplies
Capital expenditures
TOTAL OPERATING EXPENSES
Budget
Original Final Actual
$
381677 $
381677 $
39,187
17,705
171705
171508
61,073
61,073
40,774
654
654
242
552
552
552
57,506
57,506
35,030
$ 176,167 $ 176,167 $ 133,293
400 (See independent auditor's report.)
-149- 406
INTERNAL SERVICE FUNDS
Computer Replacement Fund - to account for the acquisition of village computer hardware.
Financing is being provided by charges to various village funds.
Risk Management Fund - to account for the servicing and payment of claims for liability,
property, casualty coverage, workers' compensation, and medical benefits. Financing is being
provided by charges to the various village funds.
Vehicle Replacement Fund - to account for the acquisition and depreciation of village vehicles.
Financing is being provided by charges to the various village funds.
Vehicle Maintenance Fund - to account for the maintenance and repair of all village vehicles.
Financing is being provided by charges to various village funds.
401 407
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
December 31, 2018
402 (See independent auditor's report.) 408
-150-
Computer
Risk
Vehicle
Vehicle
Replacement
Management
Replacement
Maintenance
Total
CURRENT ASSETS
Cash and investments
$ 7471044
$ 1,5561735
$ 819771216
$ 4881392
$ 11,769,387
Receivables
Accrued interest
-
-
4,362
-
4,362
Other
-
-
9,433
11914
11,347
Due from other governments
-
-
2,782
91365
12,147
Prepaid items
-
122,300
-
12
122,312
Inventories
-
-
-
324,259
324,259
Total current assets
7471044
116791035
8,993,793
8231942
12,243,814
NONCURRENT ASSETS
Deposits - insurance
-
216631925
-
-
2,663,925
CAPITAL ASSETS
Capital assets not being depreciated
-
-
211091186
-
2,109,186
Capital assets being depreciated, cost
1331797
-
1313601982
921062
1315861)841
Accumulated depreciation
(99,525)
-
(8,174,355)
(92,062)
(8,365,942)
Net capital assets
341272
-
712951813
-
7,33005
Total assets
7811316
413421960
1612891606
8231942
22,2371)824
CURRENT LIABILITIES
Accounts payable
161288
51,997
13,877
361356
118,518
Accrued payroll
-
-
-
301)558
30,558
Claims payable
-
5561)605
-
-
5561)605
Other payables
-
17,312
-
-
171)312
Compensated absences payable
-
-
-
201004
20,004
Total OPEB liability
-
-
-
81190
8,190
Total current liabilities
161288
6251)914
13,877
95,108
751,187
LONG-TERM LIABILITIES
Compensated absences payable
-
-
-
801018
809018
Claims payable
-
381914
-
-
38,914
Total OPEB liability
-
-
-
2029860
20200
Total long-term liabilities
-
38,914
-
282,878
321,792
Total liabilities
16,288
6641)828
13,877
377,986
1,072,979
DEFERRED INFLOWS OF RESOURCES
OPEB items
-
-
-
491233
49,233
Total liabilities and deferred inflows of resources
161288
6641828
13,877
4271219
1,122,212
NET POSITION
Investment in capital assets
341272
-
71295,813
-
7,33005
Unrestricted
7301756
3,678,132
81979,916
3961723
13,785,527
TOTAL NET POSITION
$ 765,028
$ 316781132
$ 16,275,729
$ 396,723
$ 21,115,612
402 (See independent auditor's report.) 408
-150-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN NET POSITION
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Contributions
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Administration and maintenance
Insurance and claims
Depreciation
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Investment income
Gain (loss) on disposal of capital assets
Total non-operating revenues (expenses)
CHANGES IN NET POSITION
NET POSITION, JANUARY 1
Change in accounting principle
NET POSITION, JANUARY 1, RESTATED
NET POSITION, DECEMBER 31
Computer Risk Vehicle Vehicle
Replacement Management Replacement Maintenance Total
$ 2051097 $ 7,094,913 $ 1162207 $ 2,0401827 $ 10,9621924
-
-
1,708,941
191337
-
-
-
-
1,708,941
19,337
2051097
8,823,191
1,62207
2,0401827
12,691,202
1461625
-
131709
411,307
75740,158
-
51598
-
806,515
212401779
-
-
2045309
7,7409158
820,224
1601334
8,151,465
812,113
2,2401779
11,364,691
441763
671,726
809,974
(199,952)
1,326,511
61768
-
20,944
-
112,771
106,814
6,568
11537
147,051
108,351
61768
209944
219,585
81105
255,402
511531
6921670
11029,559
(191,847)
1,5811913
7131497
-
2,985,462
-
15,246,170
-
791,696
(203,126)
19,7361825
(203,126)
7131497
219851462
15,246,170
5881570
19,5339699
$ 7651028 $ 396781132 $ 161275,729 $ 3961723 $ 21,1159612
403 (See independent auditor's report.) 409
-151-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users
Receipts from interfund services
Miscellaneous receipts
Payments to suppliers
Payments to employees
Net cash from operating activities
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
None
Net cash from noncapital financing activities
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Proceeds from sale of capital assets
Acquisition of capital assets
Net cash from capital and related
financing activities
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income
Net cash from investing activities
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS,
JANUARY 1
CASH AND CASH EQUIVALENTS,
DECEMBER 31
Computer Risk Vehicle Vehicle
Replacement Management Replacement Maintenance Total
$ - $ 310031942 $
- $
-
$ 3031942
205,097 5,799,912
1,611,300
210401827
9,657,136
- 191)337
910
-
20,247
(136,074) (9,500,937)
(12,346)
(768,178)
(10,417,535)
- -
-
(1,562,051)
(1,562,051)
69,023 (677,746)
1159904
(289,402)
701,739
- - 106,814 11537 108,351
- - (1,401,969) - (1,401,969)
- - (11295,155) 11537 (1,293,618)
61768 20,944 116,569 61568 150,849
61768 201944 116,569 61568 150,849
75,791 (656,802) 421,278 (281,297) (441,030)
6711253 2,213,537 815551938 7691689 12,210,417
$ 7471044 $ 115561735 $ 81977,216 $ 4881392 $ 11,7691387
404 (This statement is continued on the following page.) 410
-152-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF CASH FLOWS (Continued)
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH FLOWS FROM
OPERATING ACTIVITIES
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash from operating activities
Depreciation
Changes in assets and liabilities
Receivables
Inventories
Prepaid items
Deposits - insurance
Accounts and others payable
Accrued payroll and compensated absences
OPEB items
Claims payable
NET CASH FROM OPERATING ACTIVITIES
Computer Risk Vehicle Vehicle
Replacement Management Replacement Maintenance Total
$ 44,763 $ 6711)726 $ 809,974 $ (199,952) $ 1,326,511
13,709 -
806,515
-
820,224
- 221615
(9,877)
(1,577)
111161
- -
-
(16,026)
(16,026)
- 431386
-
(1)
439385
- (473,851)
-
-
(473,851)
101551 21529
(6,748)
(14,834)
(8,502)
- -
-
(62,475)
(62,475)
- -
-
51463
55463
- (944,151)
-
-
(944,151)
$ 691023 $ (677,746) $
1,59904 $
(289,402) $
701,739
405 (See independent auditor's report.)
- 153 - 411
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENSES, AND
CHANGES IN NET POSITION - BUDGET AND ACTUAL
COMPUTER REPLACEMENT FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Refuse Disposal Fund
Water and Sewer Fund
General Fund
Total operating revenues
OPERATING EXPENSES
Administration
Capital outlay
Depreciation
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Investment income
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
NET POSITION, DECEMBER 31
Budget
Original
Final
Actual
$ 11000 $
11000
$ 11000
181000
181000
181000
1861097
1861097
1861097
2051097
2051097
2051097
295,515
2951515
146,625
-
-
13,709
295,515
295,515
160,334
(90,418)
(90,418)
44,763
1,500
11500
6,768
$ (88,918) $
(88,918)
51,531
713,497
$ 765,028
406 (See independent auditor's report.)
- 154- 412
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
COMPUTER REPLACEMENT FUND
ADMINISTRATION
Capital outlay
Total administration
Depreciation
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
Budget
Original Final Actual
$ 2951515 $ 295,515 $ 1461625
295,515
295,515
146,625
13,709
TOTAL OPERATING EXPENSES $ 295,515 $ 295,515 $ 1601334
407 (See independent auditor's report.)
- 155 - 413
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENSES, AND
CHANGES IN NET POSITION - BUDGET AND ACTUAL
RISK MANAGEMENT FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Contributions
Miscellaneous
Total operating revenues
OPERATING EXPENSES
Administration
Insurance and claims
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Investment income
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
NET POSITION, DECEMBER 31
Budget
Original
Final
Actual
$ 7,1641350 $
7,164,350 $
710941913
1,582,028
1,582,028
117081941
11500
11500
191337
8,747,878
8,747,878
8,8231191
4371512
4371512
4111307
8,1751826
8,610,501
717401158
8,613,338
9,048,013
8,151,465
134,540
(300,135)
671,726
13,000
1300
20,944
$ 147,540 $
(287,135)
692,670
2,985,462
$ 3,678332
408 (See independent auditor's report.)
- 156- 414
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING REVENUES - BUDGET AND ACTUAL
RISK MANAGEMENT FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
General Fund
Refuse Disposal Fund
Water and Sewer Fund
Parking System Revenue Fund
Village Parking Fund
Vehicle Maintenance Fund
Library
Total charges for services
Contributions
Employee
Health insurance
Dental insurance
Additional life insurance
Retiree
Health insurance
Dental insurnace
Total contributions
Miscellaneous
Other reimbursements
Miscellaneous income
Total miscellaneous
TOTAL OPERATING REVENUES
Budget
Original Final Actual
$ 61043,417 $ 61043,417 $ 518761947
33,136
33,136
12,530
151,217
151,217
213,588
967
967
527
654
654
514
23,959
23,959
21,126
9111000
9111000
96901
71164,350
71164,350
710941913
655,500
655,500
630,677
11500
115,000
128,642
26,528
26,528
241809
758M00
75800
892,619
27,000
2700
32,194
1,582,028
1,582,028
11708,941
1,000
1,000
191337
500
500
-
1,500
1,500
19,337
$ 8,747,878 $ 8,747,878 $ 8,823,191
409 (See independent auditor's report.)
-157- 415
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
RISK MANAGEMENT FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
410 (See independent auditor's report.)
- 158 - 416
Budget
Original
Final
Actual
ADMINISTRATION
Casualty and property program
Claims administration
$ 101000 $
1000
$ 5,751
Other equipment
-
-
1,113
Other contractual services
171000
1700
11,198
Total casualty and property program
271000
2700
1062
Medical program
Claims administration
3371512
337,512
361,712
Workers' compensation
Claims administration
731000
7300
31,533
Total administration
4371512
437,512
411,307
INSURANCE AND CLAIMS
Casualty and property program
Property insurance
971000
-
-
Liability insurance
-
639,342
639,342
HELP excess liability insurance
1301000
43,286
43,286
Workers' compensation insurance
1251000
2,047
2,047
Faithful performance insurance
41000
-
-
Surety bonds
500
500
100
Other insurance
31000
300
225
Property claims
11000
1,000
21,272
Liability claims
1001000
20600
219,851
Workers' compensation claims
50000
50000
(209,383)
Auto claims
5000
5000
22,611
Village property claims
101000
101000
-
Unemployment compensation claims
101000
101000
1,739
Tree hazard study
101000
10,000
500
Other claims
101000
101000
-
Total casualty and property program
110501500
1,485,175
746,090
Medical program
Medical expense - HMO plan
112839183
1,283,183
1,246,650
Medical expense - indemnity plan
5151603
5,51603
5,433,123
Medical expense - dental
2565282
2561282
258,070
Health and wellness supplies
209000
201000
068
Life insurance
499178
49,178
47,557
Total medical program
711251326
7,125,326
6,99408
Total insurance and claims
811751826
010,501
757401)158
TOTAL OPERATING EXPENSES
$ 816139338 $
9,048,013
$ 8,151,465
410 (See independent auditor's report.)
- 158 - 416
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENSES, AND
CHANGES IN NET POSITION - BUDGET AND ACTUAL
VEHICLE REPLACEMENT FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Total operating revenues
OPERATING EXPENSES
Administration
Depreciation
Total operating expenses
OPERATING INCOME
NON-OPERATING REVENUES (EXPENSES)
Investment income
Gain on sale of capital assets
Total non-operating revenues (expenses)
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
NET POSITION, DECEMBER 31
Budget
Original
Final
Actual
$ 1,619,300 $
1,6191300
$ 116221087
1,619,300
1,619,300
116221087
-
-
-
-
5,598
8061515
-
-
8121113
1,619,300
1,619,300
809,974
50,000
65,000
121,000
13400
112,771
106,814
1151000
2551000
219,585
$ 1,734,300 $ 1,874,300 $ 1,029,559
15,246,170
$ 161275,729
411 (See independent auditor's report.)
-159- 417
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING REVENUES - BUDGET AND ACTUAL
VEHICLE REPLACEMENT FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
CHARGES FOR SERVICES
General Fund
Manager's office
Community development - planning
Community development - building
Community development - housing
Community development - health
Police department
Fire department
Public works department
Engineering division
Human services
Water and Sewer Fund
Other fee
TOTAL OPERATING REVENUE
Budget
Original Final Actual
$ 31300 $
31300 $
31300
11500
1,500
11500
8,900
8,900
8,900
700
700
700
1,500
1,500
1,500
13600
13600
13600
578,200
578,200
578,200
4231900
4231900
4231900
121400
121400
121400
700
700
700
436,300
436,300
436,300
800
800
10,787
$ 1,619,300 $ 11619,300 $ 1162207
412 (See independent auditor's report.)
-160- 418
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
VEHICLE REPLACEMENT FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
OPERATING EXPENSES
Administration
Capital outlay - police vehicles
Capital outlay - CDBG vehicles
Capital outlay - fire vehicles
Capital outlay - public works
Less capital assets capitalized
Total administration
Depreciation
Budget
Original Final Actual
$ 121000
$ 10102
$ 321072
36,000
361000
201265
1,569,000
11569,000
731,514
76900
11252,444
650,715
(2,386,000)
(2,958,446)
(1,428,968)
-
-
5,598
- - 8061515
TOTAL OPERATING EXPENSES $ - $ - $ 812,113
413 (See independent auditor's report.)
- 161 - 419
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF REVENUES, EXPENSES, AND
CHANGES IN NET POSITION - BUDGET AND ACTUAL
VEHICLE MAINTENANCE FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
OPERATING REVENUES
Charges for services
Total operating revenues
OPERATING EXPENSES
Administration and maintenance
Total operating expenses
OPERATING INCOME (LOSS)
NON-OPERATING REVENUES (EXPENSES)
Proceeds from sale of capital assets
Investment income
Total non-operating revenues (expenses)
CHANGE IN NET POSITION
NET POSITION, JANUARY 1
Change in accounting principle
NET POSITION, JANUARY 1, RESTATED
NET POSITION, DECEMBER 31
Budget
Original
Final
Actual
$ 210401827 $
210401827 $
210401827
2,0401827
210401827
210401827
2,056,210
212991210
212401779
210561210
212991210
212401779
(15,383)
(258,383)
(199,952)
-
3,000
-
300
1,537
6,568
3,000
300
8,105
$(12,383) $ 255 383 (191,847)
791,696
(203,126)
588,570
$ 396,723
414 (See independent auditor's report.) 420
-162-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING REVENUES - BUDGET AND ACTUAL
VEHICLE MAINTENANCE FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
CHARGES FOR SERVICES
General Fund
Manager's office
Television services division
Community development - planning
Community development - building
Community development - housing
Community development - health
Police department
Fire department
Public works department
Engineering division
Human service charges
Water and Sewer Fund
Budget
Original Final Actual
3,061
3,265
3,061
4,286
21,429
3,061
519,799
322,655
635J06
33,265
3,061
488,778
3,061
3,265
3,061
4,286
21,429
3,061
519,799
322,655
635,106
33,265
3,061
488,778
3,061
3,265
3,061
4,286
21,429
3,061
519,799
322,655
6351106
33,265
3,061
488,778
TOTAL OPERATING REVENUES $ 2,040,827 $ 21040,827 $ 21040,827
415 (See independent auditor's report.)
- 163- 421
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
VEHICLE MAINTENANCE FUND
INTERNAL SERVICE FUNDS
For the Year Ended December 31, 2018
Budget
Original Final Actual
ADMINISTRATION AND MAINTENANCE
Vehicle division administration
Personal services
$ 1181142
$ 1181142
$ 1201002
Employee benefits
661471
661471
111580
Other employee costs
41085
41085
31984
Contractual services
101997
101997
281170
Utilities
3,325
31325
51071
Commodities and supplies
2,036
21036
11834
Office equipment
602
602
298
Total vehicle division administration
2051658
2051658
1701939
Vehicle maintenance program
Personal services
890,290
9371290
929,505
Employee benefits
338,852
450,852
445,431
Contractual services
9703
9703
95366
Commodities and supplies
519,743
603,743
596,234
Other equipment
3,864
3,864
3,504
Total vehicle maintenance program
1,850,552
2,093,552
2,0691840
Total administration and maintenance
2,056,210
2,299,210
2,240,779
TOTAL OPERATING EXPENSES
$ 2,056,210
$ 2,299,210
$ 2,240,779
416 (See independent auditor's report.)
164
422
FIDUCIARY FUNDS
PENSION TRUST FUNDS
Police Pension Fund - to account for the resources necessary to provide retirement and disability
benefits to personnel of the Mount Prospect Police Department. Revenues are provided by the
following: the Village contributions (made possible by a property tax levy), employee
withholdings, and investment income.
Firefighters' Pension Fund - to account for the resources necessary to provide retirement and
disability benefits to personnel of the Mount Prospect Fire Department. Revenues are provided
by the following: the Village contributions (made possible by a property tax levy), employee
withholdings, and investment income.
AGENCY FUNDS
Escrow Deposit Fund - to account for refundable deposits held by the Village to ensure the
completion of public improvements. The money is held by the Village until the improvements
are completed.
Flexcomp Escrow Fund - to account for employee payroll deductions pursuant to a Section 125
flexible compensation plan. The money is reimbursed to employees for qualified medical and
dependent care expenses.
417 423
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF NET POSITION
PENSION TRUST FUNDS
December 31, 2018
165
424
Police
Firefighters'
Pension
Pension
Total
ASSETS
Cash and cash equivalents
$ 1,018,476
$ 1,3 32,600
$ 2,3 51,076
Investments
State and local obligations
2,2571990
7381000
219951990
U.S. Government and U.S. agency obligations
10,972,139
14,163,705
2511351844
Corporate bonds and obligations
9,374,108
9,167,785
1815411893
Real estate
-
605,331
610851331
Mutual funds
42,656,272
3004,914
73,4611186
Total cash and investments
66,278,985
62,292,335
12815711320
Accrued interest receivable
1351485
1381854
2741339
Prepaids
1,162
11670
21832
Total assets
66,415,632
62,432,859
128,848,491
LIABILITIES
Accounts payable
39,843
33,202
73,045
Due to other funds
101
1,127
208
Total liabilities
41,524
341329
751853
NET POSITION RESTRICTED
FOR PENSIONS
$ 66,374,108
$ 62,398,530
$ 128,772,638
418 (See independent auditor's report.)
165
424
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF CHANGES IN NET POSITION
PENSION TRUST FUNDS
For the Year Ended December 31, 2018
419 (See independent auditor's report.)
-166- 425
Police
Firefighters'
Pension
Pension
Total
ADDITIONS
Contributions
Employer
$ 316081602
$ 313321773 $
619411375
Plan members
838,873
6881000
115261873
Other
20
-
20
Total contributions
414471495
41020,773
81468,268
Investment income
Interest earned
762,164
697,640
114591804
Net change in fair value
(4,332,402)
(2,513,393)
(6,845,795)
Less investment expenses
(126,918)
(98,261)
(225,179)
Net investment income
(3,697,156)
(1,914,014)
(5,611,170)
Total additions
750,339
2,106,759
21857,098
DEDUCTIONS
Administration
37,596
6300
101,256
Benefits and refunds
51407,697
51909,909
1113171606
Total deductions
51445,293
51973,569
11141802
NET INCREASE (DECREASE)
(4,694,954)
(3,866,810)
(8,561,764)
NET POSITION RESTRICTED
FOR PENSIONS
January 1
711069,062
66,265,340
13713341402
December 31
$ 661374,108
$ 62,398,530 $
1281772,638
419 (See independent auditor's report.)
-166- 425
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF CHANGES IN NET POSITION - BUDGET AND ACTUAL
POLICE PENSION FUND
For the Year Ended December 31, 2018
ADDITIONS
Contributions
Employer
Plan members
Other
Total contributions
Investment income
Interest earned
Net change in fair value
Less investment expenses
Net investment income
Total additions
DEDUCTIONS
Administration
Benefits and refunds
Total deductions
NET INCREASE (DECREASE)
NET POSITION RESTRICTED
FOR PENSIONS
January 1
December 31
Budget
Original Final Actual
$ 316351000 $ 3,611,000 $ 316081602
849,000 849,000 8381873
500 500 20
414841500 41460,500 41447,495
842,000
78900
7621164
414191000
(4,624,000)
(4,332,402)
(124,000)
(124,000)
(126,918)
5113700 (3,959,000) (3,697,156)
9,621,500 501,500 750,339
6600
51033,555
6600
51408,555
37,596
514071697
51100,155
5,475,155
51445,293
$ 415211345 $ (4,973,655) (4,694,954)
71,069,062
$ 661374,108
420 (See independent auditor's report.)
-167- 426
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF CHANGES IN NET POSITION - BUDGET AND ACTUAL
FIREFIGHTERS' PENSION FUND
For the Year Ended December 31, 2018
ADDITIONS
Contributions
Employer
Plan members
Other
Total contributions
Investment income
Interest earned
Net change in fair value
Less investment expenses
Net investment income
Total additions
DEDUCTIONS
Administration
Benefits and refunds
Total deductions
NET INCREASE (DECREASE)
NET POSITION RESTRICTED
FOR PENSIONS
January 1
December 31
Budget
Original Final Actual
$ 313581800 $ 3133400 $ 313321773
680,000 680,000 6881000
500 500 -
450391300 41015,300 41020,773
732,000
732,000
6971640
413461000
(2,748,000)
(2,513,393)
(88,000)
(99,000)
(98,261)
4999000 (2,115,000) (1,914,014)
91029,300 1,900,300 21106,759
7000
59601,610
7000
5,911,610
6300
519091909
59672,210
5,982,210
51973,569
$ 313571090 $ (4,081,910) (3,866,810)
66,265,340
$ 621398,530
421 (See independent auditor's report.)
- 168- 427
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUND S
For the Year Ended December 31, 2018
All Funds
ASSETS
Balances Balances
January 1 Additions Deductions December 31
Cash and investments
$
111261624
$
2,2141886
$
2,2251773
$
1,115,737
Due from other funds
-
1001715
100,715
-
Deposits
71140
1,471
-
8,611
Other receivables
-
111782
11,782
-
TOTAL ASSETS
$
1,133,764
$
2,328,854
$
2,338,270
$
1,124,348
LIABILITIES
Deposits payable
$
111331764
$
1,7121383
$
1,721,896
$
1,124,251
Due to other funds
-
1211264
121,212
52
Other liabilities
-
6731309
673,264
45
TOTAL LIABILITIES
$
1,1331764
$
2,5061956
$
2,516,372
$
1,124,348
1. Escrow Deposit Fund
ASSETS
Cash and investments
$
110991451
$
1,8361977
$
1,8391246
$
1,097,182
Due from other funds
-
1001715
100,715
-
Other receivables
-
111782
11,782
-
TOTAL ASSETS
$
110991451
$
1,9491474
$
1,951,743
$
1,097,182
LIABILITIES
Deposits payable
$
110991451
$
1,334,240
$
1,3361606
$
1,097,085
Due to other funds
-
1141361
114,309
52
Other liabilities
-
6731309
673,264
45
TOTAL LIABILITIES
$
110991451
$
2,1211910
$
2,124,179
$
1,097,182
422 (This statement is continued on the following page.) 42$
-169-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (Continued)
AGENCY FUNDS
For the Year Ended December 31, 2018
Balances Balances
January 1 Additions Deductions December 31
2. Flexcomp Escrow Fund
ASSETS
Cash and investments
$
271173
$
3771909
$
3861527
$
18,555
Deposits
71140
1,471
-
011
TOTAL ASSETS
$
341313
$
3791380
$
386,527
$
27,166
LIABILITIES
Deposits payable
$
341313
$
3781143
$
385,290
$
27,166
Due to other funds
-
6,903
6,903
-
TOTAL LIABILITIES
$
341313
$
3851046
$
392,193
$
27,166
423
(See independent auditor's report.)
170
OTHER SUPPLEMENTAL DATA
424 430
VILLAGE OF MOUNT PROSPECT, ILLINOIS
ILLINOIS GRANT ACCOUNTABILITY AND TRANSPARENCY ACT
CONSOLIDATED YEAR END FINANCIAL REPORT
For the Year Ended December 31, 2018
CSFA Program
Number Name State Federal Other Total
Motor Fuel Tax Program $ 1,742,900 $
-
$ -
$ 1,742,900
Community Development Block Grant -
3021577
33,700
336,277
Body Armor Grant -
5,339
-
5,339
Illinois American Water - Hydrank Makers -
-
11000
11000
IRMA Lexipol Grant -
-
81000
8,000
NACCHO Grant -
21115
-
2,115
All other costs not allocated -
-
94,285,046
94,285,046
TOTALS $ 11742,900 $
3101031
$ 94,327,746
$ 96,380,677
425 (See independent auditor's report.) 431
-171-
SUPPLEMENTAL DATA
426 432
LONG-TERM DEBT PAYABLE BY GOVERNMENTAL FUNDS
To account for the noncurrent portion of the Village's General Obligation Bond Issues, IEPA
flood loans, installment contracts and notes payable, net pension liabilities, compensated
absences, and total OPEB liabilities.
427 433
H
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LONG-TERM DEBT REQUIREMENTS
430 436
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS OF 2011B
December 31, 2018
Date of Issue
July 29, 2011
Date of Maturity
December 1, 2020
Authorized Issue
$5116000
Denomination of Bonds
$51000
Interest Rates
2.52%
Interest Dates
June 1 and December 1
Principal Maturity Date
December 1
Payable at
JP Morgan Chase
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy Bond Requirements Interest Due on
Year Numbers Principal Interest Total June 1 Amount December 1 Amount
2018 727-877 $ 7551000 $ 381556 $ 7931556 2019 $ 191278 2019 $ 19,278
2019 878-1032 7751000 1911530 7941530 2020 91765 2020 91765
$ 1153000 $ 5811086 $ 115881086 $ 29,043 $ 29,043
431 (See independent auditor's report.)
-174- 437
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS OF 2012
December 31, 2018
Date of Issue
January 3, 2012
Date of Maturity
December 1, 2022
Authorized Issue
$2197500
Denomination of Bonds
$51000
Interest Rates
3.10%
Interest Dates
June 1 and December 1
Principal Maturity Date
December 1
Payable at
JP Morgan Chase
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy
Bond
Requirements
Interest Due on
Year
Numbers Principal
Interest
Total
June 1
Amount
December 1
Amount
2018
- $ -
$ 541096 $
54,096
2019
$ 271,048
2019
$ 27,048
2019
- -
541096
54,096
2020
271048
2020
27,048
2020
247-418 860,000
541)096
9141096
2021
2711048
2021
271048
2021
419-595 88500
271)436
9121436
2022
13,718
2022
13,718
$ 11745,000
$ 1891724 $
1,934,724
$ 9402
$ 9402
432 (See independent auditor's report.) 438
-175-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS OF 2013
December 31, 2018
Date of Issue
September 10, 2013
Date of Maturity
December 1, 2033
Authorized Issue
$9180000
Denomination of Bonds
$51000
Interest Rates
3.000% to 4.125%
Interest Dates
June 1 and December 1
Principal Maturity Date
December 1
Payable at
The Bank of New York Mellon Trust Company
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy Bond Requirements Interest Due on
Year Numbers Principal Interest Total June 1 Amount December 1 Amount
2018
-
$ -
$ 3691956
$ 3691956
2019
$ 18411978
2019
$ 184,978
2019
1-111
5551000
3691956
9241956
2020
184,978
2020
1841978
2020
112-225
5701000
3531306
9231306
2021
17611653
2021
176,653
2021
226-342
5851000
336,206
9211206
2022
1681103
2022
168,103
2022
343-463
60500
318,656
9231656
2023
1591)328
2023
159,328
2023
464-588
625,000
3001506
9251506
2024
150,253
2024
150,253
2024
589-718
65000
2751506
9251506
2025
137,753
2025
137,753
2025
719-853
67500
2491506
9241506
2026
1241753
2026
124,753
2026
854-993
7001000
2221506
9221506
2027
1111253
2027
1111253
2027
994-1139
7301000
1941506
9241506
2028
971,253
2028
97,253
2028
1140-1291
7605000
1651307
9251307
2029
821)653
2029
82,654
2029
1292-1449
7901000
1341907
9241907
2030
671)453
2030
67,454
2030
1450-1613
8201000
103,307
9235307
2031
511)653
2031
51,654
2031
1614-1783
850,000
7011507
9205507
2032
35,253
2032
35,254
2032
1784-1960
885,000
36,507
9219507
2033
18,253
2033
18,254
$ 9180000
$ 3,501,145
$ 13,301,145
$ 1,750,570
$ 1,7501575
433 (See independent auditor's report.) 439
-176-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS OF 2014
December 31, 2018
Date of Issue
February 4, 2014
Date of Maturity
December 1, 2023
Authorized Issue
$6129000
Denomination of Bonds
$51000
Interest Rate
3%
Interest Dates
June 1 and December 1
Principal Maturity Date
December 1
Payable at
The Bank of New York Mellon Trust Company
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy
Bond
Requirements
Interest Due on
Year
Numbers
Principal
Interest
Total
June 1
Amount
December 1
Amount
2018
324-435 $
5601000
$ 1401250 $
7001250
2019
$ 70,125
2019
$ 70,125
2019
436-587
7601000
1231450
8831450
2020
61,725
2020
611725
2020
588-780
9651000
1001650
110651650
2021
50,325
2021
501325
2021
781-1005
11125,000
7111700
111961700
2022
35,850
2022
35,850
2022
1006-1258
1126500
37,950
1,3021950
2023
18,975
2023
18,975
$
4,67500
$ 4741000 $
5,1491000
$ 23700
$ 23700
434 (See independent auditor's report.) 440
-177-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BONDS OF 2016
December 31, 2018
Date of Issue
September 8, 2016
Date of Maturity
December 1, 2022
Authorized Issue
$8173500
Denomination of Bonds
$51000
Interest Rate
2% to 3%
Interest Dates
June 1 and December 1
Principal Maturity Date
December 1
Payable at
Zions Bancorporation
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy Bond Requirements Interest Due on
Year Numbers Principal Interest Total June 1 Amount December 1 Amount
2018 0574-0860 $ 114251000 $
1481150
$ 115731150
2019 $ 74,075
2019 $ 74,075
2019 0861-1156 114701000
1051400
115751400
2020 52,700
2020 521700
2020 1157-1461 11515,000
6111300
115761300
2021 30,650
2021 301650
2021 1462-1776 1155000
3111000
115811000
2022 15,500
2022 15,500
$ 519601000 $
3451850
$ 6,3051850
$ 172,925
$ 172,925
435 (See independent auditor's report.)
-178- 441
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BONDS OF 2016A
December 31, 2018
Date of Issue
December 1, 2016
Date of Maturity
December 1, 2028
Authorized Issue
$9,100,000
Denomination of Bonds
$51000
Interest Rates
3%
Interest Dates
June 1 and December 1
Principal Maturity Date
December 1
Payable at
Zions Bancorporation
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy
Bond
Requirements
Interest Due on
Year
Numbers
Principal
Interest
Total
June 1
Amount
December 1
Amount
2018
-
$ -
$ 2651800
$ 2651800
2019
$ 13211900
2019
$ 132,900
2019
-
-
2651800
2651800
2020
132,900
2020
1321900
2020
-
-
2651800
2651800
2021
13211900
2021
132,900
2021
-
-
26500
2651800
2022
1321900
2022
132,900
2022
0049-0151
51500
26500
7801800
2023
1321)900
2023
132,900
2023
0152-0363
110601000
2501350
1,3101350
2024
125,175
2024
125,175
2024
0364-0711
1,740,000
2181550
1,9581550
2025
109,275
2025
109,275
2025
0712-1070
1179500
1661350
1,9611350
2026
831175
2026
83,175
2026
1071-1439
118451000
1121500
119571500
2027
561250
2027
56,250
2027
1440-1820
1,905,000
57,150
199621150
2028
2811575
2028
28,575
$ 818601000
$ 2,133,900
$ 1099935900
$ 150661950
$ 1,066,950
436 (See independent auditor's report.)
-179- 442
Date of Issue
Date of Maturity
Authorized Issue
Denomination of Bonds
Interest Rates
Interest Dates
Principal Maturity Date
Payable at
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS OF 2017
December 31, 2018
December 20, 2017
December 1, 2037
$9,740,000
$5,000
2.50% to 4.00%
June 1 and December 1
December 1
Zions Bancorporation
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy Requirements Interest Due on
Year Principal Interest Total June 1 Amount December 1 Amount
2018
$ 125,000 $
3201501
$ 4451501
2019
$ 1601250
2019
$ 160,250
2019
140,000
3151501
4551501
2020
1571750
2020
157,750
2020
29000
30%901
5991901
2021
1541950
2021
154,950
2021
31500
298,301
613,301
2022
1491150
2022
149,150
2022
34500
2851701
630,701
2023
1421850
2023
142,850
2023
37500
2711901
646,901
2024
1351950
2024
135,950
2024
405,000
2561901
6611901
2025
1281450
2025
128,450
2025
44000
2401701
6801701
2026
1201350
2026
120,350
2026
46500
2271501
6921501
2027
1131750
2027
113,750
2027
50000
2151876
7151876
2028
1071938
2028
107,938
2028
53000
2021750
7321750
2029
1011375
2029
101,375
2029
56500
1881175
7531175
2030
9408
2030
94,088
2030
60000
171,932
771,932
2031
851966
2031
85,966
2031
64000
1471932
7871932
2032
731966
2032
73,966
2032
69000
1221332
8121332
2033
611166
2033
61,166
2033
73000
1001770
8301770
2034
501384
2034
50,384
2034
77500
771956
852,956
2035
381978
2035
38,978
2035
82000
531738
8731738
2036
261869
2036
26,869
2036
86500
281112
8931112
2037
141056
2037
14,056
$ 9161500 $
3,8361482
$ 13,451,482
$ 119181236
$ 1,918,236
437 (See independent auditor's report.) 443
- 180-
Date of Issue
Date of Maturity
Authorized Issue
Denomination of Bonds
Interest Rates
Interest Dates
Principal Maturity Date
Payable at
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS OF 2018A
December 31, 2018
May 1, 2018
December 1, 2037
$7,060,000
$5,000
3.25% to 5.00%
June 1 and December 1
December 1
Zions Bankcorporation
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy Requirements Interest Due on
Year Principal Interest Total June 1 Amount December 1 Amount
2018
$ - $
2731368
$ 2731368
2019
$ 1361684
2019
$ 13604
2019
-
2731368
2731368
2020
1361684
2020
13604
2020
18000
273,368
4531368
2021
1361684
2021
13604
2021
20500
264,368
469,368
2022
1321184
2022
132,184
2022
22500
2541120
479,120
2023
1271060
2023
127,060
2023
25000
2421870
492,870
2024
1211435
2024
121,435
2024
28000
2301370
5101370
2025
1151185
2025
115,185
2025
310,000
2161370
5261370
2026
1081185
2026
108,185
2026
34000
2001870
5401870
2027
1001435
2027
100,435
2027
37000
1871270
5571270
2028
931635
2028
93,635
2028
40000
1721470
5721470
2029
861235
2029
86,235
2029
43500
1561470
5911470
2030
78,235
2030
78,235
2030
47000
139,070
609,070
2031
691535
2031
69,535
2031
50500
1231794
6281794
2032
611897
2032
61,897
2032
54000
1071380
6471380
2033
531690
2033
53,690
2033
57500
881480
6631480
2034
441240
2034
44,240
2034
61500
681354
683,354
2035
341177
2035
34,177
2035
66000
471600
7071600
2036
231800
2036
2300
2036
70000
241500
7241500
2037
121250
2037
12,250
$ 7106000 $
3,3441460
$ 10,404,460
$ 116721230
$ 1,672,230
438 (See independent auditor's report.)
- 181 - 444
Date of Issue
Date of Maturity
Authorized Issue
Denomination of Bonds
Interest Rates
Interest Dates
Principal Maturity Date
Payable at
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS OF 2018B
December 31, 2018
October 16, 2018
December 1, 2043
$38,44000
$5,000
3.625% to 5.00%
June 1 and December 1
December 1
Zions Bankcorporation
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax
Levy Requirements Interest Due on
Year Principal Interest Total June 1 Amount December 1 Amount
2018
$ 400,000
$ 1,8331188
$ 212331188
2019
$ 9161594
2019
$ 916,594
2019
455,000
1091500
2,0641500
2020
8041750
2020
804,750
2020
36000
1,586,750
1,946,750
2021
7931375
2021
793,375
2021
-
1,568,750
11568,750
2022
7841375
2022
784,375
2022
-
1,568,750
11568,750
2023
7841375
2023
784,375
2023
77000
1,568,750
2,338,750
2024
7841375
2024
784,375
2024
15500
115301250
116851250
2025
7651125
2025
765,125
2025
16000
115221500
116821500
2026
7611250
2026
761,250
2026
16500
115141500
116791500
2027
7571250
2027
757,250
2027
17500
115061250
116811250
2028
7531125
2028
753,125
2028
1164500
1,497,500
3,1421500
2029
7481750
2029
748,750
2029
1,820,000
1,415,250
3,2351250
2030
707,625
2030
707,625
2030
1,910,000
1,324,250
31234,250
2031
6621125
2031
662,125
2031
20500
1,228,750
312331750
2032
6141375
2032
614,375
2032
2110500
111281500
312331500
2033
5641250
2033
564,250
2033
2,210,000
110231250
312331250
2034
5111625
2034
511,625
2034
2129500
9431138
3,238,138
2035
4711569
2035
471,569
2035
2138000
8571076
3,2371076
2036
4281538
2036
428,538
2036
2147000
7671826
3,2371826
2037
3831913
2037
383,913
2037
2156000
6751200
31235,200
2038
3371600
2038
33700
2038
2166000
5761000
3,23600
2039
2881000
2039
28800
2039
2,76500
4691600
3,23400
2040
2341800
2040
23400
2040
2,87500
35900
3,23400
2041
1791500
2041
179,500
2041
2199000
2441000
3,23400
2042
1221000
2042
12200
2042
3,110,000
1241400
3,234,400
2043
621200
2043
62,200
$ 3814401000
$ 28,4429928
$ 66021928
$ 1412211464
$ 14,2211464
439 (See independent auditor's report.)
- 182- 445
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
IEPA FLOOD LOAN (L17-1087) CONTRACT PAYABLE OF 1999
Date of Issue
Date of Maturity
Authorized Issue
Interest Rates
Interest Dates
Principal Maturity Date
Payable at
December 31, 2018
December 1, 1999
June 3, 2019
$1,760,422
2.625%
June 3 and December 3
June 3
Illinois Environmental Protection Agency
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal Payment Requirements
Year Numbers Principal Interest Total
2019 39
$ 571500 $ 754 $ 581254
$ 57,500 $ 754 $ 58,254
440 (See independent auditor's report.) 446
-183-
VILLAGE OF MOUNT PROSPECT, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
INSTALLMENT NOTE PAYABLE OF 2012
December 31, 2018
Date of Issue
December 31, 2012
Date of Maturity
December 1, 2019
Authorized Issue
$215001000
Denomination of Bonds
$51000
Interest Rates
0.91%
Interest Dates
June 1 and December 1
Principal Maturity Date
December 1
Payable at
Mount Prospect State Bank
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal Payment Requirements Interest Due on
Year Numbers Principal Interest Total June I Amount December I Amount
2019 13-14 $
5901000
$
5,369
$
5951369
2019 $
21684
2019 $
21685
$
5901000
$
5,369
$
5951369
$
204
$
211685
441 (See independent auditor's report.)
-184- 447
STATISTICAL SECTION
This part of the Village of Mount Prospect, Illinois' comprehensive annual financial report
presents detailed information as a context for understanding what the information in the financial
statements, note disclosures, and required supplementary information says about the Village's
overall financial health.
rnr►f, r"fc
Pae s
Financial Trends
These schedules contain trend information to help the reader understand how
the Village's financial performance and well-being have changed over time. 185-194
Revenue Capacity
These schedules contain information to help the reader assess the Village's
most significant local revenue source, the property tax. 195-203
Debt Capacity
These schedules present information to help the reader assess the
affordability of the Village's current levels of outstanding debt and the
Village's ability to issue additional debt in the future. 204-207
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the
reader understand the environment within which the Village's financial
activities take place. 208-209
Operating Information
These schedules contain service and infrastructure data to help the reader
understand how the information in the Village's financial report relates to the
services the Village provides and the activities it performs. 210-214
Sources: Unless otherwise noted, the information in these schedules is derived from the
comprehensive annual financial report for the relevant year.
442 448
VILLAGE OF MOUNT PROSPECT, ILLINOIS
NET POSITION BY COMPONENT
Last Ten Fiscal Years
Fiscal Year
GOVERNMENTAL ACTIVITIES
Net investment in capital assets
Restricted
Unrestricted
TOTAL GOVERNMENTAL ACTIVITIES
BUSINESS -TYPE ACTIVITIES
Net investment in capital assets
Unrestricted
TOTAL BUSINESS -TYPE ACTIVITIES
PRIMARY GOVERNMENT
Net investment in capital assets
Restricted
Unrestricted
TOTAL PRIMARY GOVERNMENT
2009 2010 2011 2012
$ 27,7411453 $ 30,0201260 $ 53,524,378 $ 48,521,357
414971173 4,8911298 2,828,903 3,547,328
2012771880 18,2961001 20,019,184 24,952,139
$ 52,5161506 $ 5312071559 $ 76,372,465 $ 77,020,824
$ 22,412,134 $ 2310441064 $ 26,892,474 $ 26,566,375
519961007 519271430 5,167,986 6,820,901
$ 2814089141 $ 28,971,494 $ 32,060,460 $ 33,387,276
$ 501153,587 $ 5310641324 $ 80,416,852 $ 7507,732
414979173 418911298 2,828,903 3,547,328
26,27307 24,223431 25,187,170 31,773,040
$ 80,924,647 $ 821179,053 $ 108,432,925 $ 110,408,100
*The unrestricted net position decreased in 2014 due to the recognition of the business district limited tax note payable.
**The Village implemented GASB Statement No. 68 in fiscal year 2015.
***The Village implemented GASB Statement No. 75 for fiscal year 2018.
Data Source
Audited Financial Statements
443 - 185 -
449
2013 2014* 2015** 2016 2017 2018***
$ 48,152,760 $ 46,326,047 $ 43,755,661 $ 33,224,875 $ 34,171,129 $ 30,192,091
3,045,922 4,186,505 5,319,794 4,557,424 4,1041560 7,065,413
24,153,907 (I O,441 ,020) (99,563,419) (911778,462) (95,150,426) (107,779,949)
$ 75,352,589 $ 40,071,532 $ (501487,964) $ (531996,163) $ (56,874,737) $ (70,522,445)
$ 26,352,289 $ 26,854,967 $ 36,336,899 $ 361588,628 $ 3517651755 $ 32,4721358
8,057,996 7,734,851 5,580,049 4,610,400 61266,907 8,411,004
$ 34,410,285 $ 34,589,818 $ 41,916,948 $ 411199,028 $ 42,03202 $ 40031362
$ 74,5051049
$ 73,181,014 $
801092,560
$ 6918139503 $
69193604
$ 6204,449
3,045,922
4,186,505
59319,794
41557,424
411041560
7,065,413
32,211,903
(2,706,169)
(931983,370)
(871168,062)
(88,883,519)
(99,3681945)
$ 10917621874 $ 7401,350 $ (8,571,016) $ (121797,135) $ (141842,075) $ (29,63903)
444 -186- 450
186-
450
VILLAGE OF MOUNT PROSPECT, ILLINOIS
CHANGE IN NET POSITION
Last Ten Fiscal Years
Fiscal Year 2009 2010 2011 2012
EXPENSES
Governmental Activities
General government
Public safety
Highways and streets
Health
Welfare
Culture and recreation
Interest
Total governmental activities expenses
Business -Type Activities
Water and sewer
Commuter parking
Total business -type activities expenses
TOTAL PRIMARY GOVERNMENTAL EXPENSES
PROGRAM REVENUES
Governmental Activities
Charges for services
General government
Public safety
Highway and streets
Other activities
Operating grants and contributions
Capital grants and contributions
Total governmental activities program revenues
Business -Type Activities
Charges for services
Water and sewer
Commuter parking
Capital grants and contributions
Total business -type activities program revenues
TOTAL PRIMARY GOVERNMENT
PROGRAM REVENUES
NET REVENUE (EXPENSE)
Governmental activities
Business -type activities
TOTAL PRIMARY GOVERNMENT NET
REVENUE (EXPENSE)
$ 7,192,572 $
6,5411405 $
6,992,107
$ 6,233,324
27,172,360
27,3031165
27,276,948
28,134,173
12,101,419
1219241872
18,1411803
15,853,017
41194,045
411331883
4,2891103
4,407,533
2,316,995
2,0391805
1,902,841
1,909,062
367,635
3221553
353,308
40606
1,047,961
1,146,789
1,329,499
1,033,923
54,392,987 54,412,472 60,28509 57,977,638
91393,148 9,9501591 10,444,247 11,129,942
233,701 2841607 327,224 345,715
9,626,849
1012351198
10,771,471
11,475,657
11580,052
114869144
1,5451333
1,412,279
$ 64,019,836 $
64,6471670 $
71,05700
$ 69,453,295
$ 617051,200 $
612719966 $
6,3431828 $
7,068,010
11580,052
114869144
1,5451333
1,412,279
237,786
135,641
1081865
126,660
65,933
70,964
32,040
39,163
2,551,348
2,3381965
2,7491168
1597407
4065734
443,278
65,905
72,175
11,547,053 10,746,958 1045,139 1093,154
8,500,396 8,916,621 9,081,731 10,990,923
218,735 210,324 219,040 225,214
8,719,131 9,126,945 9,300,771 11,216,137
$ 20,2661184 $ 19,873,903 $ 20,145,910 $ 21,909,291
$ (429845,934) $ (43,665,514) $ (499440,470) $ (47,284,484)
(907,718) (1,108,253) (1,470,700) (2599520)
$ (43,753,652) $ (44,7731767) $ (50,911,170) $ (47,544,004)
445 -187- 451
187-
451
2013 2014 2015* 2016 2017 2018**
$ 7,356,433 $
10,17103 $
111514,091 $
9,949,082 $
10,690,075 $
11,942,073
29,771,502
30,812,251
381535,612
38,32809
37,351,039
42,702,313
18,570,593
19,923,120
26,650,772
19,990,440
16,176,313
15,587,445
4,459,897
4,591,946
4,53800
4,620,982
4,557,211
4,811,335
1,868,952
1,8441911
118131254
2,109,733
2,0681368
1,636,190
443,171
425,217
4531534
5151555
611,653
573,403
1,016,337
2,899,466
210641448
1,926,793
2,049,953
35396,566
63,48605
7008,794
851570,511
77,441,194
73,504,612
80,649,325
12,078,221
13,779,500
141143,610
16,054,624
14,308,117
15,419,616
346,303
329,988
269,619
390,118
229,873
311,736
12,424,524
14,109,488
1414131229
1614441742
14,537,990
15,731,352
$ 75,911,409 $
84,778,282 $
991983,740 $
9318851936 $
88,04202 $
961380,677
$ 6,908,188 $
7,785,745 $
41458,450 $
41)496,290 $
4,178,495 $
4,362,732
115831328
1,712,860
117961729
117951838
1,761,708
11678,492
269,066
414,316
1831246
290,172
169,389
387,676
411220
515,095
494679864
417999080
4,616,263
45617,215
2,3561665
2,209,036
199129795
21)629,030
2,705,584
29007,177
2881752
140,181
471274
-
15902
488,470
11,447,219
12,777,233
129866,358
1410101410
13,591,121
13,541,762
11,507,264
11,970,681
1214341405
12,931,867
13,395,619
149224,032
234,458
254,784
2619745
334,102
343,314
342,560
-
373,498
809,998
244,423
-
-
11,741,722
12,598,963
2195861148
13,510,392
13,738,933
14,566,592
$ 23,188,941 $
25,3761196 $
341452,506 $
27,52002 $
27,330,054 $
28,108,354
$ (52,039,666) $ (57,891,561) $ (7217041153) $ (63,430,784) $ (59,913,491) $ (671107,563)
(682,802) (1,510,525) 7,1725919 (2,934,350) (799,057) (1,164,760)
$ (52,7221468) $ (59,402,086) $ (651531,234) $ (66,365,134) $ (60,712,548) $ (68,272,323)
446 - 188 -
452
VILLAGE OF MOUNT PROSPECT, ILLINOIS
CHANGE IN NET POSITION (Continued)
Fiscal Year
GENERAL REVENUES AND OTHER CHANGES
IN NET POSITION
Governmental Activities
Taxes
Property
Utility
Business district
Home rule sales
Other
Intergovernmental
State sales and use
Income taxes
Replacement taxes
Property tax TIF rebate
Charitable games tax
Investment income
Miscellaneous
Transfers
Contributions
Total governmental activities
Business -Type Activities
Property tax
Home rule sales tax
Investment income
Miscellaneous
Transfers
Total business -type activities
TOTAL PRIMARY GOVERNMENT
Last Ten Fiscal Years
2009 2010 2011 2012
$ 169543,215 $ 1711651849 $ 17,9421394 $ 18,385,422
41519,175 415891221 4,6241678 4,658,265
- - - 283,706
4,061,202 4,3921753 4,673,134 4,750,232
1,524,823 1,598,056 1,976,997 2,408,064
9,761,726
11,110,707
11,411,781
11,877,115
415731162
414281176
41328,196
4,7591513
338,134
3621532
357,596
358,286
-
-
3,986
4,090
187,793
671001
29,043
42,452
60506
6331902
235,167
278,293
-
81370
-
-
42,114,236 4413561567 45,582,972 4705,438
11520,602
115139114
1,526,828
1,51505
8202
899942
1071576
99,795
26,646
1,653
836
517
56,761
75,267
73,858
(29,581)
-
(81370)
-
-
1,686,891
1,671,606
1,709,098
1,586,336
$ 4318011127 $ 46,028,173 $ 4712921070 $ 49,391,774
CHANGE IN NET POSITION
Governmental activities $ (731,698) $ 691,053 $ (3,857,498) $ 520,954
Business -type activities 779,173 563,353 238,398 1,326,816
TOTAL PRIMARY GOVERNMENT
CHANGE IN NET POSITION $ 47,475 $ 11254,406 $ (3,619,100) $ 1,847,770
*The Village implemented GASB Statement No. 68 in fiscal year 2015.
**The Village implemented GASB Statement No. 75 in fiscal year 2018.
Data Source
Audited Financial Statements
447 -189- 453
189-
453
2013
2014
2015*
2016
2017
2018**
317,527
3311933
3421040
341,340
3221936
315,425
$ 18,890,542 $
19,74509 $
1904,986 $
20,463,758 $
18,396,040 $
19,228,572
3,891,713
4,093,596
3,774,729
3,629,525
3,491,473
3,476,968
317,527
3311933
3421040
341,340
3221936
315,425
5,035,998
5,320,795
513671762
5,5531213
5,365,011
5,455,278
2,95205
3,42104
319401993
3,645,424
304,231
45072,906
13,254,358
14,310,773
16,311,253
17,630,758
19,894,716
24,370,264
5,161,051
5,186,155
517631542
5,2721834
4,975,194
5,187,361
396,999
407,764
386,154
3861338
456,136
370,542
-
-
365,634
380,758
-
-
4,090
4,812
-
4,101
-
8,627
291785
(46,496)
241784
761594
1961995
675,703
436,703
47,636
421059
331286
125,949
11049,155
-
-
(200,000)
-
-
-
50,371,431
52,824,271
5610031936
57,4171929
57,02801
64,21001
1,507,661
1,508,704
11519,375
1,524,901
1,514,452
-
104,050
1001697
1011595
-
-
-
3,387
3,189
349195
14,419
25,334
196,817
901713
77,468
941424
909810
92,905
83,369
-
-
2009000
-
-
-
1,705,811
1,690,058
11949,589
116301130
1,632,691
280,186
$ 52,077,242 $
541514,329 $
57,953,525 $
59,048,059 $
58,661,372 $
64,490,987
$ (1,668,235) $ (5,067,290) $ (16,7001217) $ (6,012,855) $ (2,878,574) $ (29896,762)
1,023,009 179,533 991229508 (1,304,220) 833,634 (884,574)
$ (645,226) $ (4,887,757) $ (7,5775709) $ (7,3179075) $ (2,044,940) $ (3,781,336)
448 -190- 454
190-
454
VILLAGE OF MOUNT PROSPECT, ILLINOIS
FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
Fiscal Year 2009 2010 2011* 2012
GENERAL FUND
Reserved
$
885492
$
53,536
$
-
$
-
Unreserved
1011101989
10,3641455
-
-
Nonspendable
-
-
100,590
98,150
Unassigned
-
-
10,704,282
11,466,179
TOTAL GENERAL FUND
$
1011995481
$
10,4171991
$
1004,872
$
11,564,329
ALL OTHER GOVERNMENTAL FUNDS
Reserved
$
4,7621560
$
2,188,376
$
-
$
-
Unreserved, reported in
Special Revenue Funds
11674,387
211481898
-
-
Debt Service Funds
(4855274)
(78,844)
-
-
Capital Project Funds
1,965,761
21459,761
-
-
Nonspendable
-
-
1471130
144,114
Restricted
-
-
2,828,903
3,6255715
Assigned
-
-
3,564,914
7,5255930
Unassigned
-
-
(5,578)
(664)
TOTAL ALL OTHER
GOVERNMENTAL FUNDS
$
71917,434
$
6,7189191
$
61535,369
$
11,295,095
*The Village implemented GASB Statement No. 54 in fiscal year 2011.
Audited Financial Statements
-191-
455
2013 2014 2015 2016 2017 2018
$ - $ - $ - $ - $ - $ -
297,762 337,165 204,023 188,247 261,219 2201065
11,580,820 12,508,457 171016,920 1814961104 19,1371752 22,837,502
$ 111878,582 $ 12,845,622 $ 171220,943 $ 1816841351 $ 1913981971 $ 23,0571567
450 -192- 456
192-
456
1321464
147,412
107,609
969771
831232
741703
3,1661583
13,941,797
55212,985
41557,424
819191560
39,3391578
15,7051506
7,371,630
3,679,129
3,224,446
315791214
7,182,152
(689)
(789)
(448,034)
(688,716)
-
-
$ 1903,864 $
21,460M50 $
8,55109 $
7,189,925 $
12,58206 $
46,596,433
450 -192- 456
192-
456
VILLAGE OF MOUNT PROSPECT, ILLINOIS
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
Fiscal Year
REVENUES
Taxes
Licenses, permits, and fees
Intergovernmental
Charges for services
Fines and forfeits
Investment income
Other reimbursements
Miscellaneous
Total revenues
EXPENDITURES
General government
Public safety
Highways and streets
Health
Welfare
Culture and recreation
Capital outlay
Debt service
Principal retirement
Interest and fiscal charges
Total expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Bonds issued
Premium on bonds issued
Payment to escrow agent
Transfers in
Transfers (out)
Sale of capital assets
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
DEBT SERVICE AS A PERCENTAGE
OF NONCAPITAL EXPENDITURES
Data Source
Audited Financial Statements
2009 2010 2011 2012
$ 265648,415 $ 2717409802 $ 2912171203 $ 3014851689
35748,456
313949211
31)3561)816
31)6571586
171274,500
1817191087
18,8951261
181)862,827
31832,341
317891976
3,9741677
4,417,110
529,655
5561178
5481993
403,036
137,142
551457
23,103
36,491
834,738 781,149 406,118 6291892
531005,247 5510361860 56,4221171 581492,631
51796,151
512401716
5,284,168
5,827,275
261384,953
2619351085
26,9921535
28,022,943
8,291,493
714501823
7,681,534
7,734,185
41188,172
411281010
4,286,754
4,405,184
21316,995
2,0391805
1,902,841
1,909,062
358,207
313,125
346,068
399,366
14,296,659
7,739,590
7,274,213
4,761,739
11425,219
110461203
1,377,700
1,479,732
11023,907
111241236
1,057,464
959,812
641081,756 56,0171593 56,203,277 55,499,298
(11,076,509) (980,733) 218,894 2,993,333
16108000
- 5,16000 5,47500
124,535
- - -
(3,513,925)
- (5,1391582) (2,949,150)
635,100
4501000 801089 -
(63 5,100)
(450,000) (115,342) -
364
- - -
12,690,974 - (14,835.00) 2,525,850
$ 1,614,465 $ (980,733) $ 204,059 $ 5,519,183
4.55% 4.12% 4.35% 4.40%
451 - 193 -
457
2013 2014 2015 2016 2017 2018
$ 31,0881445 $
32,564,624 $
331433,891 $
341113,260 $
311)7841)137 $
331001)547
3,5891368
3,51602
3,915,635
41001,458
31)9821497
41051)141
21,103,909
23,914,974
26,018,173
271434,551
29,199,312
32,811,854
414081987
5,220,730
504,398
61347,775
51810,731
518341187
4301960
5871966
511,536
4145885
4151189
4031842
161751
(46,495)
24,784
765594
1961995
6751700
-
-
-
351000
191824
1121429
1,167,196
9831623
656,877
5491816
5921352
11)6601393
61051616
66,741,504
701225,294
72,9731339
7210011037
7804,093
7,452,147
7,050,018
7,598,649
9,435,601
10,060,904
9,566,297
2912331562
30,7061685
301350,270
3215121612
3412791062
36,2871527
910941846
8,2911698
7,744,122
811481696
817621136
9,6581459
4,457,548
4,590,027
41589,156
415851572
415001280
4,835,310
1,868,952
1,865,265
11961,516
119941918
1,9531055
1,798,458
4351931
421,517
467,611
4991208
5851907
572,169
8,5881414
12,075,460
201998,508
10,7181553
517861667
15,245,784
1,537,312
2,987,587
3,048,912
3,243,840
3,518,904
3,671,871
9131882
1,914,718
11799,590
210171192
113781256
2,48405
63,582,594
69,902,975
781558,334
7311561192
7018251171
84,120,760
(1,776,978)
(3,161,471)
(81333,040)
(182,853)
1,17506
(5,456,667)
90000
6,29000
-
17,835,000
4,81500
45,50000
-
294,697
-
110221839
1151835
1,783,506
-
-
-
(18,573,342)
-
(4,153,816)
239,977
-
81,599
116371926
6001000
213541391
(239,977)
-
(281,599)
(11637,926)
(600,000)
(2,3541391)
90000
6,584,697
(200,000)
284,497
4,930,835
43,129,690
$ 8,023,022 $
3,423,226 $
(8,533,040) $
101,644 $
6,106,701 $
37,673,023
4.01%
7.02%
6.20%
7.32%
6.99%
8.00%
452 -194- 458
194-
458
0
0
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VILLAGE OF MOUNT PROSPECT, ILLINOIS
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Levy Years
Collected within the
Fiscal Year of the Levy Collections Total Collections to Date
Fiscal Levy Percentage in Subsequent Percentage
Year Year Tax Levied Amount of Levy Years Amount of Levy
2009
2008
$ 14,472,269 $
14,13705
97.69% $
(13,612) $
14,124,193
97.59%
2010
2009
15,194,636
14,85604
97.77%
(129,982)
14,7261102
96.92%
2011
2010
15,194,635
14,961,411
98.47%
(67,949)
14,8931462
98.02%
2012
2011
15,852,352
15,614,490
98.50%
(31,262)
15,5831228
98.30%
2013
2012
16,4771871
16,278,228
98.79%
(75,609)
1612021619
98.33%
2014
2013
17,3011436
17,064,355
98.63%
(43,980)
1710201375
98.38%
2015
2014
17,741,219
17,521,845
98.76%
(71,832)
1714501013
98.36%
2016
2015
18,313,527
18,130,372
99.00%
(65,049)
18051323
98.64%
2017
2016
18,733,668
18,534,114
98.93%
411957
18,5761071
99.16%
2018
2017
19,0961392
181865,589
98.79%
-
1818651589
98.79%
Data Source
Office of the County Clerk
457 -199- 463
199-
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VILLAGE OF MOUNT PROSPECT, ILLINOIS
DIRECT AND OVERLAPPING SALES TAX RATES
Last Ten Fiscal Years
*Business district is assessed additional 0.25% sales tax
State of Illinois
461 -203- 467
203-
467
Regional
Village
Home Rule
Fiscal
State
County
Transportation
Direct
Sales Tax
Year
Rate
Rate
Authority
Rate
Rate
Total
2009
5.00%
2.00%
1.00%
1.00%
1.00%
10.00%
2010
5.00%
1.50%
1.00%
1.00%
1.00%
9.50%
2011
5.00%
1.50%
1.00%
1.00%
1.00%
9.50%
2012*
5.00%
1.25%
1.00%
1.00%
1.00%
9.25%
2013 *
5.00%
1.00%
1.00%
1.00%
1.00%
9.00%
2014*
5.00%
1.00%
1.00%
1.00%
1.00%
9.00%
2015*
5.00%
1.00%
1.00%
1.00%
1.00%
9.00%
2016*
5.00%
2.00%
1.00%
1.00%
1.00%
10.00%
2017*
5.00%
2.00%
1.00%
1.00%
1.00%
10.00%
2018*
5.00%
2.00%
1.00%
1.00%
1.00%
10.00%
*Business district is assessed additional 0.25% sales tax
State of Illinois
461 -203- 467
203-
467
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VILLAGE OF MOUNT PROSPECT, ILLINOIS
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
*See the schedule of Assessed Value and Actual Value of Taxable Property on page 195 for property
value data.
Note: Details of the Village's outstanding debt can be found in the notes to financial statements.
Audited financial statements
Office of the County Clerk
463 -205- 469
205-
469
Percentage of
Less Amounts
Estimated
General
Available
Actual Taxable
Fiscal
Obligation
In Debt
Value of
Per
Year
Bonds
Service Fund
Total
Property*
Capita
2009
$ 24,77000
$ - $
24,77000
0.42%
$ 440.24
2010
24,24000
-
24,24000
0.40%
430.82
2011
23,63000
1311372
23,4981628
0.43%
433.82
2012
221790,000
1351817
22,6541183
0.45%
418.23
2013
31164500
1211491
31,523,509
0.67%
581.97
2014
48,433,628
1311635
48,3011993
1.19%
891.72
2015
45,927,931
1541206
45,7731725
1.10%
845.05
2016
43,905,073
1681152
43,736,921
1.08%
807.45
2017
50,84807
1841195
50041612
1.04%
935.34
2018
95,565,934
1,6041391
93,9611543
1.87%
11734.66
*See the schedule of Assessed Value and Actual Value of Taxable Property on page 195 for property
value data.
Note: Details of the Village's outstanding debt can be found in the notes to financial statements.
Audited financial statements
Office of the County Clerk
463 -205- 469
205-
469
VILLAGE OF MOUNT PROSPECT, ILLINOIS
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
December 31, 2018
(2) (3)
Percentage Village of
(1) Debt Applicable Mount Prospect
Gross to the Village of Share
Governmental unit Debt Mount Prospect of Debt
Village of Mount Prospect $ 119157701 100.000% $ 119,57701
County of Cook
310921046,750
1.108%
34,2591878
Forest Preserve District of Cook County
101,200,000
1.108%
1,121,296
Metropolitan Water Reclamation District
11910535500
1.129%
21,567,908
Community College District #535
34115000
0.015%
5,123
Community College District #512
126189500
8.703%
11,043,672
School District #214
37148000
19.282%
7,226,894
School District #207
141540,000
0.072%
10469
School District #57
7186000
94.911%
746005
School District #26
8166500
78.036%
6,7611819
School District #25
47136000
2.625%
1,243,200
School District #23
7154000
7.647%
576,584
School District #21
30925500
3.125%
945469
School District #59
12138500
16.780%
2,078,203
Arlington Heights Park District
11,200,000
1.606%
179,872
Des Plaines Park District
2,05000
1.685%
34,543
Mount Prospect Park District
20192308
67.760%
14,178,027
514641905,63 8
100921962
$ 515849483499
$ 228,2701823
(1) Gross bonded debt excluding outstanding general obligation (alternate revenue bonds) which are
expected to be paid from sources other then general taxation.
(2) Determined by ratio of 2017 assessed value of property subject to taxation in overlapping unit to value of
property subject to taxation in the Village.
(3) Amount in column (2) multiplied by amount in column (1).
Tlnta Cn»rr-P
Governmental units and the percentage of overlapping debt from the County Clerk's office. Gross debt of the
overlapping governmental units obtained from CAFR's on file with the Cook County Treasurer's Office.
464 -206- 470
206-
470
VILLAGE OF MOUNT PROSPECT, ILLINOIS
SCHEDULE OF LEGAL DEBT MARGIN
December 31, 2018
The Village is a home rule municipality.
Article VII, Section 6(k) of the 1970 Illinois Constitution governs computation of the legal debt
The General Assembly may limit by law the amount and require referendum approval of debt to
be incurred by home rule municipalities, payable from ad valorem property tax receipts, only in
excess of the following percentages of the assessed value of its taxable property... (2) if its
population is more than 25,000 and less than 500,000 an aggregate of one percent: . . .
indebtedness which is outstanding on the effective date (July 1, 1971) of this constitution or
which is thereafter approved by referendum.... shall not be included in the foregoing percentage
amounts.
To date the General Assembly has set no limits for home rule municipalities. The government is a
home rule municipality.
465 -207- 471
207-
471
VILLAGE OF MOUNT PROSPECT, ILLINOIS
DEMOGRAPHIC AND ECONOMIC INFORMATION
Last Ten Fiscal Years
(1)
Per
(2) Capita (3)
Fiscal (1) Equalized Personal Personal Unemployment
Year Population Assessed Value Income Income Rate
2009
561265
$ 21017,4111353 $
1,488,9961960 $
26,464
7.90%
2010
561265
1183416801507
1148819961960
26,464
7.80%
2011
541167
1169419521801
1179818311903
33,209
7.40%
2012
54,167
11568,7741082
1179818311903
33,209
6.60%
2013
54,167
11357,2941084
11798,8311903
33,209
6.70%
2014
54,167
11390X71678
1,798,831,903
33,209
5.50%
2015
54,167
11354,550,848
1,798,831,903
33,209
4.30%
2016
54,167
1,304,972,506
1,798,831,903
33,209
4.60%
2017
54,167
1,670,725,439
1,798,831,903
33,209
3.70%
2018
54,167
N/A
1,798,831,903
33,209
2.90%
Note: 2018 Equalized Assessed Valuation is not available until 2019.
(1) U.S. Department of Commerce, Bureau of the Census
(2) Office of the Cook County Clerk
(3) IDES Local Area Unemployment Statistics
466 -208- 472
208-
472
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VILLAGE OF MOUNT PROSPECT, ILLINOIS
FULL-TIME EQUIVALENT EMPLOYEES
Last Ten Fiscal Years
Function/Program
2009
2010
2011
2012
PUBLIC REPRESENTATION/COMMUNITY
AND CIVIC SERVICES
1.05
1.05
2.10
2.10
Total
1.05
1.05
2.10
2.10
GENERAL GOVERNMENT
Village administration
Administration
16.95
14.95
14.95
15.45
Finance
15.00
13.00
13.00
13.00
Total
31.95
27.95
27.95
28.45
Community development
Community development
23.15
20.48
20.48
17.75
Community development/CDBG
1.20
1.25
1.25
1.25
Total
24.35
21.73
21.73
19.00
Human services department
10.60
9.50
9.50
9.50
Total
10.60
9.50
9.50
9.50
PUBLIC SAFETY AND PROTECTION
Police Department
111.50
97.83
97.83
99.50
Fire Department
82.20
74.75
74.75
74.50
Total
193.70
172.58
172.58
174.00
PUBLIC WORKS DEPARTMENT
Administration
3.3 5
2.85
2.85
2.85
Streets/buildings/parking
14.80
11.35
11.85
11.85
Forestry
10.80
10.70
9.75
9.75
Engineering
8.30
8.00
8.00
8.00
Water/sewer
26.15
26.50
25.00
25.00
Refuse disposal
2.90
2.90
2.90
2.90
Parking
-
-
0.90
0.90
Vehicle maintenance
10.90
10.90
10.90
10.90
Total
77.20
73.20
72.15
72.15
VILLAGE TOTAL
338.85
306.01
306.01
305.20
Village budget
468 -210- 474
210-
474
2013 2014 2015 2016 2017 2018
2.10 2.05 2.15 2.20 2.10 2.05
2.10 2.05 2.15 2.20 2.10 2.05
15.45
15.45
16.85
16.75
17.35
15.85
13.00
13.00
13.00
13.00
13.00
13.50
28.45
28.45
29.85
29.75
30.35
29.35
18.50
18.50
18.50
18.75
18.75
21.00
1.00
1.00
1.00
0.75
0.75
-
19.50
19.50
19.50
19.50
19.50
21.00
9.50
9.50
9.50
9.50
9.55
10.55
9.50
9.50
9.50
9.50
9.55
10.55
100.50
100.50
99.50
101.50
102.50
103.00
74.50
74.50
75.00
81.00
81.00
81.00
175.00
175.00
174.50
182.50
183.50
184.00
2.85
2.85
2.85
3.85
3.35
4.75
12.45
12.40
12.40
12.35
12.35
14.20
9.25
9.35
9.25
8.35
8.35
8.35
8.00
8.00
8.00
8.00
8.00
7.90
24.75
24.75
24.75
2.90
25.25
25.75
2.90
2.90
2.90
24.75
2.90
-
0.90
0.90
0.90
0.90
0.90
-
10.75
10.75
10.75
10.75
10.75
10.75
71.85
71.90
71.80
71.85
71.85
71.70
306.40 306.40 307.30 315.30 316.85 318.65
-211 -
475
VILLAGE OF MOUNT PROSPECT, ILLINOIS
OPERATING INDICATORS
Last Ten Fiscal Years
Function/Program
2009
2010
2011
2012
FINANCE DEPARTMENT
Vehicle stickers issued
39,650
409018
391834
43,092
Utility bills
869458
861057
86,701
90,147
Real estate transfer tax stamps sold
986
11086
11022
1,282
COMMUNITY DEVELOPMENT
Building Division
Permits issued
2,415
21922
21821
2,278
Plan reviews
420
505
515
595
Building code inspections
81564
81783
81508
91154
Environmental Health Division
Inspections
Food service
394
400
394
405
Multi -family buildings
491
664
664
565
PUBLIC SAFETY
Police
Number of crimes
39921
31696
3,359
3,178
Number of service calls
239600
221028
191943
19,184
Number of arrests
19736
11898
11845
11602
Moving violations
101355
101139
71026
5,979
Parking citations
101256
119317
9,363
7,640
Fire
Fire calls
19817
11888
21350
1,892
EMS calls
3,535
31465
3,590
305
Fire prevention inspections
41258
31790
3,418
3,308
Training hours
231851
241313
23,578
21,340
PUBLIC WORKS
Streets
Street resurfacing (miles)
5.80
5.00
4.70
5.20
Crack filling (lbs)
571118
461846
401871
5105
Leaves removed (cubic yards)
181970
151424
141843
12,569
Water
Water mains installed (lineal feet)
5,475
51475
-
-
Water billed (1,000 gallons)
1,346,272
1,2961556
1,287,525
1,341,268
Sanitary sewers cleaned (ft)
55,150
551150
54,236
58,922
Refuse (single/multi-family)
Solid waste collected (tons)
301231
311963
32,264
31,385
Recycling (tons)
61154
61117
6,644
6,028
*2018 are estimated amounts. Final figures are not available at time of printing report.
Various village departments
470 -212- 476
212-
476
2013 2014 2015 2016 2017 2018*
43,490
42,789
41,964
41,323
401638
409240
152,312
152,649
1521703
152,872
15209
1521576
1,451
1,426
11433
1,541
1,472
1,489
2,383
2,653
21490
21500
21375
29400
524
471
536
513
425
450
7,824
10,952
101590
9,535
91640
91500
393
434
409
400
400
400
568
1,068
11043
11000
11000
11000
209
2,480
21399
21235
21387
29350
19,206
18,594
181906
18,130
18,393
189000
1,509
1,307
11178
1,083
1,102
966
6,152
4,928
4,839
4,139
3,842
39500
7,314
7,671
7,166
5,637
8,179
69800
1,967
1,926
1,883
1,889
1,816
11800
3,912
3,985
41061
4,032
4,105
41150
3,144
3,047
2,700
300
2,075
29500
21,149
24,033
211454
29,024
31,626
311400
7.50
18.80
9.80
6.30
7.20
7.30
49,153
59,568
511412
53,623
51,412
561300
14,577
14,652
141000
11,804
141000
141500
-
-
1,990
600
1,990
39900
1,284,779
11301,528
1,2041478
1,224,661
192085079
1,179,096
651000
90,000
1201000
755000
605000
601000
29,494
30,320
3005
26,574
29,613
281976
55692
5,498
51369
5,357
5,490
51600
- 213 -
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ADDITIONAL DISCLOSURES REQUIRED BY SEC RULE 15c2-12
473 479
CAFR Page 197 - Schedule of General Lond-Term Debt
2011 B
2012
2013
2014
2016
2016A
2017
2018A
2018B
Loan Contract
Installment Note
Business District Note
Unamortized Bond Discount
Verify with Overlapping Debt Schedule
School
Other
1530000 Prop Tax
1745000 Prop Tax
9800000 Self
4675000 Prop Tax
5960000 Prop Tax
8860000 Prop Tax
4815000 Self
7060000 Self
38440000 Prop Tax
57500 Self
590000 Self
33192363 Self
2852998 Self
119577861
61210000 Prop Tax
58367861 Self
119577861
37351438
71341524
108692962
474 -215- 480
215-
480
Amount
As Percent of
Per Capita
Applicable as of
Assessed
Estimated
2000 Census
December 31, 2018
Value
True Value
54,167
Assessed Valuation of Taxable Real Property, 2017
$
11670,7253439
100.00%
33.33%
$
303843.97
Estimated True Value of Taxable Real Property, 2017
5,012,176,317
300.00%
100.00%
923531.92
Direct Bonded Debt payable from Property Taxes (1 )
Payable From Property taxes
$
61,210,000
3.66%
1.22%
$
1,130.02
Self -Supporting Debt
58,367,861
3.49%
1.16%
1,077.55
Total Direct Bonded Debt
$
119,577,861
7.16%
2.39%
$
2,207.58
Overlapping Bonded Debt Payable from Property Taxes (2)
Schools
$
37,351,438
2.24%
0.75%
$
689.56
Other Than Schools
71,341,524
4.27%
1.42%
1,317.07
Total Overlapping Bonded Debt
$
108,692,962
6.51%
2.17%
$
2,006.63
Total Direct and Overlapping Bonded Debt
$
228,270,823
13.66%
4.55%
$
4,214.20
Total Direct and Overlapping Bonded Debt Excl. Self -Supporting
$
169,902,962
10.17%
3.39%
$
31136.65
$
4,214.20
CAFR Page 197 - Schedule of General Lond-Term Debt
2011 B
2012
2013
2014
2016
2016A
2017
2018A
2018B
Loan Contract
Installment Note
Business District Note
Unamortized Bond Discount
Verify with Overlapping Debt Schedule
School
Other
1530000 Prop Tax
1745000 Prop Tax
9800000 Self
4675000 Prop Tax
5960000 Prop Tax
8860000 Prop Tax
4815000 Self
7060000 Self
38440000 Prop Tax
57500 Self
590000 Self
33192363 Self
2852998 Self
119577861
61210000 Prop Tax
58367861 Self
119577861
37351438
71341524
108692962
474 -215- 480
215-
480
475 -216- 481
216-
481
Principal Maturities
Due
Source of Payments
Total Maturities
Debt Service Tax Levies
Calendar
Property
Annual
Cumul.
Levy
Property
Date
Taxes
Amount
Percent
Year
Taxes
2019
3,1401000
311407000
3.8%
2018
674221733
2020
4,0157000
4,0157000
8.6%
2019
679951470
2021
45901000 000
4, 590, 000
14.2%
2020
7,444, 640
2022
4, 505, 000
45057000 000
19.6%
2021
7,224, 030
2023
2, 7807000
237807000
23.0%
2022
57372,844
2024
2,890,000
238907000
26.4%
2023
57393,244
2025
31 025, 000
330257000
30.1%
2024
5,413, 044
2026
3,1601000
331607000
33.9%
2025
575401094
2027
3,2857000
3,2857000
37.9%
2026
574541144
2028
3,4357000
3,4357000
42.0%
2027
5,4931069
2029
3,0757000
3,0757000
45.7%
2028
5,0161475
2030
373351000
3,335,000
49.7%
2029
5,1401400
2031
375107000
335107000
54.0%
2030
5,167, 063
2032
316951000
336957000
58.4%
2030
57196,088
2033
378901000
3,8907000
63.1%
2031
572271025
2034
371701000
3,1707000
67.0%
2033
473351119
2035
3, 320, 000
3, 320, 000
71.0%
2034
473721850
2036
3,4751000
3,4757000
75.2%
2035
474081219
2037
376301000
3,630,000
79.5%
2036
4,4371275
2038
21560,000
23560,000
82.6%
2037
372355200
2039
2,660,000
23660,000
85.8%
2038
372369000
2040
29 765, 000
297657000
89.2%
2039
3,234, 600
2041
2,8751000
278757000
92.6%
2040
37234,000
2042
27990,000
2,9907000
96.2%
2041
37234,000
2043
371105000
3,110,000
100.0%
2042
372349400
$82,8855000
$82,8857000
475 -216- 481
216-
481
Villaae Issue
Sale Date
Amount
January 21, 2003
127235,000
December 15, 2006
10,000,000
February 17, 2009
10,000,000
December 1, 2009
3,430,000
December 1, 2009
2,650,000
July 29, 2011
47100,000
July 29, 2011
5,160,000
January 3, 2012
2,975,000
September 10, 2013
9,800,000
February 4, 2014
6,279,000
September 8, 2016
8,735,000
December 1, 2016
9,100,000
December 20, 2017
9,740,000
May 1, 2018
7,060,000
October 16, 2018
38,440,000
Ratio to Estimated Actual Value
Direct Debt
Including
Self -
Supporting
1.39%
0.78%
0.72%
0.70%
0.70%
0.60%
0.60%
0.60%
0.92%
1.13%
2.00%
1.90%
1.64%
1.62%
2.39%
Excluding
Self -
Supporting (2)
1.05%
0.69%
0.72%
0.70%
0.70%
0.60%
0.60%
0.60%
0.92%
1.09%
1.16%
1.09%
1.04%
0.62%
1.28%
Direct & Overlapping Debt
Including
Excluding
Self-
Self -
Supporting
Supporting (2)
3.77%
3.43%
2.72%
2.63%
2.45%
2.45%
2.47%
2.47%
2.47%
2.47%
2.80%
2.80%
2.80%
2.80%
2.80%
2.80%
3.42%
3.42%
3.74%
3.71%
5.29%
4.45%
5.25%
4.43%
3.78%
3.19%
3.79%
2.75%
4.55%
3.41%
Per Capita (3)
Direct & Overlapping Debt
Including
Excluding
Self-
Self -
Supporting
Supporting (2)
2,544.05
2,316.16
2,362.39
2)287.21
2445.85
2,445.85
2)749.42
2)749.42
25749.42
2)749.42
2,921.82
2,921.82
2,921.82
2,921.82
2,921.82
2,921.82
3,042.80
3,043.80
3,253.40
3,223-59
3,356-50
3,309.47
3,356-50
3,296.96
3,385.89
2,829.19
4,214.20
2450.93
4)214.20
3,135.48
476 -217- 482
217-
482
477 -218- 483
218-
483
Real Property
Tax
Net For
Plus
Total For All
Increase
Levy
General Taxing
Incremental
Taxing
Over
Year (2)
Purposes (3)
Valuation
Purposes (4)
Prior Year
2011
1,69479527801
42,659,295
1,737,612,096
(7.7%)
2012
1, 568, 774, 082
38, 247, 882
1, 607, 021, 964
(7.5%)
2013
1,35772947084
32,9767484
13390,270,568
(13.5%)
2014
1,39073777678
33,2307688
13423,608,366
2.4%
2015
1, 354, 550, 848
32, 251, 850
13 386, 802, 698
(2.6%)
2016
11 619,158, 852
47, 669,419
13 666, 828, 271
20.2%
2017
1, 670, 725,439
-
1, 670, 725,439
0.2%
477 -218- 483
218-
483
478 -219- 484
219-
484
Percent of
Village's Applicable Share
Village's 2017
of Gross Debt
to be
Real Property
Gross
Paid From Property
Taxes (1 )
SCHOOL DISTRICTS:
in Taxing Body
Bonded Debt
Percent
Amount
Elementary Districts:
Mount Prospect No. 57
37.7%
7,860,000
94.911%
7,460,005
Community Consolidated No. 59
26.7%
12,385,000
16.780%
2,078,203
River Trails No. 26
26.4%
8,665,000
78.036%
6,761,819
Wheeling Community Consolidated No. 21
3.4%
30,255,000
3.125%
945,469
Arlington Heights No. 25
3.2%
47,360,000
2.625%
1,243,200
Prospect Heights No. 23
2.5%
7,540,000
7.647%
576,584
High School Districts:
Wheeling/Elk Grove No. 214
99.8%
37,480,000
19.282%
7,226,894
Maine Township No. 207
0.2%
14,540,000
0.072%
10,469
Community Colleges:
Oakton No. 535
0.2%
34,150,000
0.015%
5,123
Harper No. 512
99.8%
126,895,000
8.703%
11,043,672
Total Schools
37,351,438
OTHER THAN SCHOOL DISTRICTS:
Cook County, Including Forest Preserve District
100.0%
3,193,246,750
1.108%
35,381,174
Metropolitan Water Reclamation District
100.0%
1,910,355,000
1.129%
21,567,908
Park Districts:
Mount Prospect
66.8%
20,923,888
67.760%
14,178,027
River Trails
25.4%
-
-
-
Arlington Heights
2.8%
11,200,000
1.606%
179,872
Des Plaines
1.8%
2,050,000
1.685%
34,543
Prospect Heights
3.3%
-
-
-
Total Other Than Schools
71,341,524
478 -219- 484
219-
484
479 -220- 485
220-
485
Levy Years
Village of Mount Prospect:
2013
2014
2015
2016
2017
Bonds and Interest
$ 0.167
$ 0.165
$ 0.170
$ 0.143
$ 0.146
Pensions (Police, Fire)
0.393
0.387
0.426
0.381
0.384
Police Protection
-
-
0.372
0.311
0.312
Fire Protection
-
-
0.384
0.322
0.301
Corporate
0.689
0.724
-
-
-
Garbage
0.026
-
-
-
-
Total Village
$ 1.275
$ 1.276
$ 1.352
$ 1.157
$ 1.143
Cook County, Including Forest Preserve District
0.629
0.637
0.621
0.596
0.558
Metropolitan Water Reclamation District
0.417
0.430
0.426
0.406
0.402
Mount Prospect Park District
0.657
0.654
0.681
0.594
0.609
Mount Prospect Public Library
0.761
0.758
0.801
0.687
0.681
Special Service Area No. 5
0.140
0.138
0.142
0.119
0.118
Community Consolidated School District No. 59
3.172
3.176
3.291
2.998
3.031
Township High School District No. 214
2.768
2.776
2.881
2.527
2.563
Harper College No. 512
0.444
0.451
0.466
0.416
0.425
All Other
0.155
0.124
0.158
0.105
0.135
Total (2)
$ 10.418
$ 10.420
$ 10.819
$ 9.605
$ 9.665
Village as a Percent of Total
12.2%
12.2%
12.5%
12.0%
11.8%
479 -220- 485
220-
485
480 -221- 486
221-
486
Total Taxes Collected as
Levy
Collection
Total Taxes
of December 31, 2018 (Note 1 )
Year
Year
Extended
Amount Percent (2)
2012
2013
1614777871
161278,228 98.79%
2013
2014
17Y3017436
17, 064, 355 98.63%
2014
2015
17,741,219
17,521,845 98.76%
2015
2016
18, 313, 527
18,130, 372 99.00%
2016
2017
18, 733, 668
18, 534,114 98.93%
2017
2018
19, 096, 392
18, 865, 589 98.79%
480 -221- 486
221-
486
Rank Taxpayer Business/Properties
Equalized
Assessed
Valuation (1)
Percent of
Village (2)
1
DLC Management Corporation
Shopping Center
24,376,335
1.46%
2
Home Properties
Colony Square Apartments
20,042,926
1.20%
3
Mount Prospect Plaza
Shopping Center
18,365,958
1.10%
4
United Airlines Inc.
Operations Center
147031087
0.88%
5
Individual
Commercial
13,621,004
0.82%
6
Golf Plaza I and 11
Shopping Center
13,140,778
0.79%
7
Cummins Allison Corporation
Manufacturing
71845,274
0.47%
8
First Industrial Realty
Real Estate
7,733,139
0.46%
9
Costco Properties
Warehouse Store
71723,057
0.46%
10
LIT Industrial Limited
Real Estate
71569,734
0.45%
$ 135,121,292
8.09%
481 -222- 487
222-
487
-223-
0
223-
Village of Mount Prospect
Taxable Valuation
Percent of Total
Classification
2010
2017
% Increase
2010
2017
Residential
11330,339,716
171857479,107
-10.89%
72.51%
70.96%
Commercial
33272977825
32172777244
-3.32%
18.11%
19.23%
Industrial
17171157770
16279467209
-4.77%
9.33%
9.75%
Railroad
9277196
170227879
10.32%
0.05%
0.06%
Total
1783476807507
1767077257439
-8.94%
100.00%
100.00%
-223-
0
223-
483 -224- 489
224-
489
Actual
2018
Revenues:
2014
2015
2016
2017
Budget
Actual
Property Taxes
14, 392, 732
15, 317,183
15, 917,480
16,112, 039
16, 540, 000
16,112, 039
Sales Taxes
14,640,814
16,370,735
17,202,418
19,458,742
23,225,000
23,658,634
State Income Taxes
5,186,155
5,763,542
5,272,834
4,975,194
5,150,000
5,187,361
Licenses, Permits & Fees
2,496,760
2,428,969
2,350,787
2,334,232
2,695,000
2,484,451
Utility Taxes
4,093,598
3,774,729
3,629,525
3,491,473
3,420,000
3,476,969
Charges for Service
1,928,223
1,699,217
1,782,869
1,527,168
1,324,900
1,475,149
Fines & Forfeits
470,466
511,536
414,885
415,189
377,000
403,842
Investment Income
(64,978)
8,612
49,202
132,925
315,000
318,490
Food & Beverage Tax
738,642
759,073
805,172
839,472
815,000
884,637
Real Estate Transfer Tax
954,644
1,371,699
1,049,770
1,190,331
1,430,000
1,426,037
All Other Revenues
2,450,829
2,315,618
3,076,582
3,325,198
3,051,360
3,539,116
Total Revenues
$ 47, 287, 885
$ 50, 320, 913
$ 51, 551, 524
$ 53, 801, 963
$ 58, 343, 260
$ 58, 966, 725
Expenditures:
General Government
Public Representation Division
142,574
137,716
141,249
134,039
167,901
159,710
Village Manager's Office
3,166,149
3,529,065
4,031,450
4,730,808
4,201,126
3,733,109
Finance Department
2,007,010
1,945,587
1,972,523
2,466,917
3,159,770
2,735,100
Community Development - Administration
673,549
662,596
734,282
933,069
1,308,889
1,109,904
Benefit Payments
46,300
46,455
46,615
46,780
46,950
5,819
Total General Government
$ 6,035,582
$ 6,321,419
$ 6,926,119
$ 8,311,613
$ 8,884,636
$ 7,743,642
Public Safety:
Code Enforcement
880,723
812,292
877,060
820,925
785,310
854,780
Police Department
16,578,937
16,277,671
17,067,883
17,823,169
18,584,620
18,564,213
Fire & Emergency Protection Department
13,166,937
13,171,002
14,473,302
15,522,366
15,570,718
15,586,449
Total Public Safety
$ 30,626,597
$ 30,260,965
$ 32,418,245
$ 34,166,460
$ 34,940,648
$ 35,005,442
Highways & Streets
7,500,480
6,935,457
7,282,165
7,613,341
8,414,227
7,915,559
Health
151,586
148,731
160,555
261,533
285,148
306,314
Welfare
1,585,083
1,529,810
1,561,199
1,548,489
1,660,594
1,410,612
Culture & Recreation
421,517
467,611
499,208
585,907
605,972
572,169
Net Transfers (In)/Out
-
281,599
1,240,625
600,000
2,392,000
2,354,391
Total Expenditures
$ 46,320,845
$ 45,945,592
$ 50,088,116
$ 53,087,343
$ 57,183,225
$ 55,308,129
Revenues Over (Under) Expenditures
$ 967,040
$ 4,375,321
$ 1,463,408
$ 714,620
$ 1,160,035
$ 3,658,596
Ending Fund Balance
$ 12,845,622
$ 17,220,943
$ 18,684,351
$ 19,398,971
$ 20,559,006
$ 23,057,567
483 -224- 489
224-
489
Assets:
2014
2015
2016
2017
2018
Cash & Investments
$ 6,879,252
$ 11,009,774
$ 11,892,092
$ 14,814,727
$ 16,672,691
Receivables
Property Taxes
15,160,497
15,733,573
16,087,246
16,333,702
16,290,898
Other Taxes
5,747,674
6,344,148
6,772,937
6,220,011
7,994,192
All Other
468,180
471,824
435,700
417,856
3713481
Due From Other Funds
154,882
473,348
735,763
92,845
22,254
Due From Other Governments
136,834
159,403
653,254
186,629
49,471
All Other Assets
337,165
204,023
188,247
261,219
220,065
Total Assets
$ 28,884,484
$ 34,396,093
$ 36,765,239
$ 38,326,989
$ 41,621,052
Liabilities & Fund Balance
Accounts Payable
$ 216,535
$ 578,648
$ 833,274
$ 1,463,624
$ 957,709
Deferred Revenues
Property Taxes
15,138,046
15,691,708
16,087,246
16,333,702
16,290,898
All Other Liabilities
684,281
904,794
1,160,368
1,130,692
1,314,878
Fund Balance:
Nonspendable
337,165
204,023
188,247
261,219
220,065
Restricted
-
-
-
-
-
Committed
-
-
-
-
-
Unassigned
12,508,457
17,016,920
18,496,104
19,137,752
22,837,502
Total Fund Balance
$ 1278457622
$ 1772207943
$ 1816843351
$ 19,398,971
$ 23,057,567
Total Liabilities & Fund Balance
$ 2878847484
$ 3473967093
$ 3617653239
$ 38,326,989
$ 41,621,052
484 -225- 490
225-
490
Governmental Fund Types (2):
General Fund *
Special Revenue Funds:
Motor Fuel Tax
Community Development Block Grant
Refuse Disposal
Asset Seizure
DEA shared Funds
DUI Fines
Foreign Fire Tax Fund
Business District Fund
Police & Fire Building Construction
Prospect/Main TIF
Total Special Revenue
Debt Service *
Capital Projects (3)
Total Governmental
Proprietary & Fiduciary Fund Types
Enterprise Funds (4):
Water and Sewer
Village Parking System
Internal Service Funds (5)
Pension Trust Funds:
Police Pension
Firefighter's Pension
Total Proprietary & Fiduciary
Total All Funds (Memo Only)
* Designated as major funds.
Cash & Investments at 12/31 (s):
General Fund
Internal Service Funds
Refuse Disposal
Police & Fire Building Construction
Other Special Revenue Funds
Debt Service Funds
Subtotal
Capital Project Funds
Water & Sewer
Other Enterprise Funds
Pension Trust Funds
Other Fiduciary Funds
Total
Fiscal Year Ended December 31, 2018
Revenue
Revenue Incl. Transfers Over
Property (Under) Fund
2014 2015 2016 2017 Tax Total Expenditures Balance
$ 12,845,622 $ 17,220,943 $ 18,684,351 19,398,971 $ 16,368,958 $ 58,966,725 $ 3,658,596 $ 23,057,567
$ 1,397,365 $ 1,927,676 $ 2,465,482 2,744,472 $ - $ 1,429,563 $ (313,337) $ 2,431,135
- - - - - 387,846 - -
1,652,809 1,191,201 1,363,621 1,442,645 - 4,407,105 (121,891) 1,320,754
83,675 92,655 173,079 172,908 - 11,283 (31,653) 141,255
19,938 19,951 20,013 20,194 - 114 114 20,308
101,080 124,735 121,449 140,928 - 21,976 (3,555) 137,373
287,977 302,729 341,678 352,423 - 82,028 45,808 398,231
- - - - - 1,571,930 - -
- - 33,527,683 31,720,180 31,720,180
- - (687,995) 3,945,027 469,613 7,566,720 (3,246,097) 698,930
3,542,844 3,658,947 3,797,327 8,818,597 $ 469,613 $ 49,006,248 28,049,569 36,868,166
131,635 154,206 168,152 184,195 2,390,000 13,110,709 3,966,311 4,150,506
17,785,571 4,738,536 3,224,446 3,579,214 - 6,560,635 1,998,547 5,577,761
$ 34,305,672 $ 25,772,632 $ 25,874,276 31,980,977 $ 19,228,571 $ 127,644,317 $ 37,673,023 $ 69,654,000
34,240,404 41,273,710 40,610,650 41,327,962 $ - $ 14,498,866 $ (1,170,553) 40,157,409
349,414 643,238 588,378 704,700 - 347,912 21,253 725,953
15,797,609 17,537,531 19,174,062 19,736,825 - 12,946,604 1,378,787 21,115,612
58,819,925 58,500,040 61,976,686 71,069,062 - 5,209,659 (4,694,954) 66,374,108
56,568,339 56,856,702 58,344,829 66,265,340 - 4,718,413 (3,866,810) 62,398,530
$ 165,775,691 $ 174,811,221 $ 180,694,605 $ 199,141,779 $ - $ 37,721,454 $ (8,332,277) $ 190,771,612
$ 200,081,363 $ 200,583,853 $ 206,568,881 $ 231,122,756 $ 19,228,571 $ 165,365,771 $ 29,340,746 $ 260,425,612
10,476,211 11,551,998 13,177,384 12,210,417 11,769,387
1,365,133 844,053 960,475 1,054,842 949,936
- - - - 31, 708, 378
2,716,735 3,541,745 4,399,893 8,748,239 4,554,717
130,210 138,721 167,652 162,895 4,100,470
$ 21,567,541 $ 27,086,291 $ 30,597,496 $ 36,991,120 $ 69,755,579
16,290,597 5,442,661 2,794,596 3,209,472 5,949,833
4,697,147 3,185,314 3,179,625 7,577,274 12,425,604
300,258 488,612 428,260 531,623 578,367
115,091,487 115,116,154 119,963,475 137,068,690 128,571,320
1,209,488 1,136,998 1,368,315 1,126,624 1,115,737
$159,156,518 $ 152,456,030 $158,331,767 $ 186,504,803 $ 218,396,440
485 -226- 491
226-
491
486 -22%-
492
Governmental
Business Type
Activities
Activities
Capital Assets Not Being Depreciated
Capital Assets Not Being Depreciated
Land
$
13,129,128
Land
$
17,551,172
Construction in Progress
$
7,027,926
Construction in Progress
$
1,582,725
Total Assets Not Being Depreciated
$
20,157,054
Total Assets Not Being Depreciated
$
19,133,897
Capital Assets Being Depreciated
Capital Assets Being Depreciated
Buildings
$
38,778,498
Buildings and Improvements
$
4,499,808
Improvements Othern Than Buildings
436,273
Equipment
5,017,968
Infrastructure and All Other
102,072,046
Infrastructure
30,471,983
Total Capital Assets Being Depreciated
$
141,286,817
Total Capital Assets Being Depreciated
$
39,989,759
Less Accumulated Deprteciation
$
93,026,937
Less Accumulated Deprteciation
$
21,535,629
Total Capital Assets Being Depreciated, Net
$
48,259,880
Total Capital Assets Being Depreciated, Net
$
18,454,130
Net Assets
$
68,416,934
Net Assets
$
37,588,027
486 -22%-
492