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Monthly Financial Report - October 2025
December 16, 2025 - REGULAR MEETING OF THE MOUNT
PROSPECT VILLAGE BOARD
CONSENT AGENDA
Action Item
Attached is the Monthly Financial Report for October 2025.
Disctjssion
Altprnativpm
1. Accept the attached Monthly Financial Report for October 2025.
2. Action at the discretion of the Village Board.
Staff Recommendation
Staff recommends acceptance of the attached Monthly Financial Report for October 2025.
Attachments
1. Monthly Financial Report Oct 2025
2. 10 October Board Reports for Upload
VILLAGE OF MOUNT PROSPECT
MONTHLY FINANCIAL REPORT
October 31, 2025
Prepared By
Amit Thakkar, CPA
Director of Finance
TO: VILLAGE PRESIDENT, BOARD OF TRUSTEES, AND FINANCE COMMISSION
FROM: AMIT THAKKAR, DIRECTOR OF FINANCE
DATE: DECEMBER 8, 2025
SUBJECT: MONTHLY FINANCIAL REPORT FOR THE MONTH OF OCTOBER 2025
In an effort to provide the most transparent and relevant financial information in a timely manner, we are
submitting this report herewith. The report contains relevant data and analytical information for the Village's
financial affairs. The report is prepared based on the most recent available financial information (internal
and external). The report is divided into five sections, including a) Cash and Investments, b) Revenues, c)
Expenses, d) Fund Balance Analysis, and e) Other Items that may contain relevant new issues and items
representing and impacting the Village's financial interest and well-being.
a) Cash and Investments
The Village of Mount Prospect maintains a sufficient cash balance at various banking and investment
institutions for the smooth operation of the Village's day-to-day activities. The remainder of the cash assets
are invested in multiple interest -earning accounts and investment options in accordance with the Village's
Investment Policy. As of October 1, 2025, the beginning cash and cash equivalents totaled $112.1 million.
During the month, the Village collected cash receipts totaling $10.4 million. The investment income for the
month totaled $580,338. The monthly payroll cost was $2.0 million, and accounts payable were paid in the
amount of $11.3 million. The inter -fund activity decreased the cash position by $24,762, while other
disbursements totaled $26,903. During the month, investments totaling $5.0 million matured and the Village
invested $11.3 million in the new investments. As of October 31, 2025, the Village's Cash and Cash
Equivalents totaled $103.4 million.
CO "'ERNME,NTAL AND E,N EF PRISE FUNDS
Cash
end Cash
Total noh a;nd
E Uivalonto
Inv'eof onto
Inv'eof Tonto
Balance at, Ocoto or 17,20,215
,$Jj
112170 1177 37
21161734,376,217 $
13874,1170613
sh receipt's
10741 8704
-
10741 8704
lnv,estent into e
6807338
Jj
477160
2'77488
Transfers fro inv,estents to cosh
570007000
Jj
(70007000)
_.
Transfers to inv,estents fro cosh
$j
(117217 17011)
11 17 17011
_.
Intorkind activity
$
("4,77 21)
$
_.
(14,77 2)
Dio Uroomonto,
Accolinto paya,ble
$j
(11 7 18711)
$j
-
(11, 18711 1)
P'oyroII
Jj
(17S.1797 6,6)
$j
_.
(17979761,68)
O t h e r
�� (11 11 7 o)
$
_.
(1 1 7
Balance at, Octo or 317120,216
$j
1037440A
Jj
3217 61,61,617 68 8
13 6171077147
As of October 31, 2025, the Village has $32.7 million invested in long-term investments, including U.S.
Treasury, AAA+ rated money-market funds, and FDIC -insured CDs. The cash, cash equivalents, and
investments totaled $136.1 million as of October 31 2025.
2
The table below summarizes the cash, cash equivalents, and investments by fund type as of October 31,
2025.
F"Und Details AM01i nt
G e n e r a, I F'Lii nd
5577 7
Special RevlenLle Rinds
211764,814,13
Debt Sentice Rinds
1787 0 6
Cla,pltal Prqjects Rinds
1 9j 121 571,12,86,
Enterprise F"Unds
187 61,611318 7" 61
Internal SeRice Rinds
1 9j 7 0,2111 4,10 14,
Total Cash end C, a, s h E, q Lill I Va, I e n t, s 136171071147"
In addition to the funds summarized above, the Village of Mount Prospect has $1,382,834 in escrow
accounts under the umbrella of Other Trust and Agency Funds.
b) Revenues
The data below summarizes the revenue recognized by the Village through October 2025.
Property Taxes
24,98131627
13124,61783
53.4%
24,9314,1774,
(11,067,99 1)
-45.l
Other TIxels
159554,1350
1110201".5
70.l
1090761348
944,1096
9.41%
1 nter,golvern rn einta [1. Reven U e
54,98571954,
38 1 197,590
69.61%
34,94,08 1814,
317881775
11111
Licenses, IlPerrinits & Fees
19912,000
115181437
79.l
1996514,63
(",71026)
-22.7%
Cha r IIForServices
4,7934,21301
4,0172214,70
86.0%
34,9958 1337
51764,1132
16.,51%
ly iiiii n IlForfelits
608 1500
504,1830
83.0%
4,69,633
351198
lIn men IIIncorne,
39933,700
4,1629,196
117.71%
59617,654,
(988 1458)
-17.,61%
Other Ili "l�inaniiing,SO,Liir
16944,914,33
21139,177
13.0%
895091559
(6,370,382)
-74,.,9,%
Other R evelin U ell
3 90851500
21325,311
75.41%
3 94,72,188
(1114,61877)
ReirinbUrserntints
1, ,
117981187
165.51%
760,717
1103714,69
136.41%
Tot'a I Rieve 11 Lij e s
16%634398615
1,1691,029426
68.41%
1,24,5539489
(89451,9063)
-6.81%,
The above amounts do not represent all the revenues to be recognized for the period under review. Certain
state taxes, such as sales tax, home rule sales tax, and a few other taxes, will be received by the Village in
November 2025 and later. Additionally, during October 2025, the Village received the following revenues
from the State, which relate to a period prior to October 2025. These amounts are distributed after the State
administrative fee deduction of $12,745.
State Salels Tax ,J Lil L-25 Oct-25 Oct-25 3,83 94,23
IIHoinie R Lill, e S all els Tax ,J Lil L-25 Oct-2 5 Opt-2 5 7729099
BL]silnelss DlsthictTax ,J Lil L-25 Oct-25 Oct-25 319350
ALIt0i R time I Tax ,J Lil L-25 Oct-25 Oct-25 29293
Tell ecorn Tax ,J Lil L-25 Oct-25 Oct-25 72 987 1
IfU1,111
The actual revenue recognized by the Village totaled $116.1 million through October 2025, representing
68.4 percent of the annual budget. The overall recognized revenues are trending lower compared to the
2024 collection for the same period, due to timing issues with property taxes and interfund transfers.
Property Taxes: The Village's total levy for the year is $18,235,179. The total property tax budget,
including TIF increments, is $24.8 million. The Village collected $13.2 million in property taxes
through October 2025. The property taxes are due in two installments: one in March and one in
August. The Village received the first installment of the property taxes during March 2025. Due to
the implementation of a new property tax ERP system, the second installment of property taxes is
delayed significantly and the same has resulted in an overall reduced collection of property taxes
by $11.1 million compared to 2024. The Village is expected to collect its full levy before the end of
the current fiscal year.
Other Taxes: The category of Other Taxes includes all the taxes enacted per local ordinances,
including Home Rule Sales Tax, Hotel/Motel, Food and Beverage, Municipal Motor Fuel Tax, Utility
Taxes, etc. As the State collects some of these taxes, there is a three-month lag between the actual
sales and the tax remittance. In addition, all the local economic activities for October are reported
in November or later. The YTD tax collection under this category totals $11.0 million and it
represents 70.9 percent of the annual budget. The reported collection is higher by $944,096 or 9.4
percent compared to the previous year's collection. The reported amount for 2025 mainly includes
$5.0 million in home -rule sales tax, $2.0 million in utility taxes, $3.5 million in use taxes, and
$470,715 in other misc. taxes. The use tax includes $1.4 million in food & beverage tax, $1.0
million in real estate transfer tax, $559,981 in municipal motor -fuel tax, and $521,722 in other local
taxes. The home -rule sales tax reflects a 18.0 percent increase over the 2024 collection for the
same period. Due to recent changes in the law, out-of-state businesses selling items in the State
of Illinois are now required to pay destination -based sales tax and the same has resulted in a higher
amount of home -rule sales tax collections.
Intergovernmental Revenue: This category includes all the State shared taxes, including State
Sales Tax, Income Tax, Use Tax, Motor Fuel Tax, and Grants. The Village is vigilantly tracking all
intergovernmental revenues. As most of these taxes are collected by the State, there is a three-
month lag between the actual sales and the tax remittance. The Village recognized $38.2 million in
intergovernmental revenues through October 2025. The amount does not represent the total
revenues to be recognized during the month, as significant revenues will be reported and collected
after October 2025. The overall recognized revenues are trending higher by $3.8 million, or 11.0
percent, compared to the amount recognized last year for the same period. The State income tax
revenue is recognized on a cash basis in the month of receipt and represents a 6.3 percent growth
compared to the 2024 collections. The sales tax amount for 2025 represents sales tax from January
to July 2025, collected through October 2025 (with a three-month lag). The data in the table below
represents major intergovernmental revenue line items. Please note that the table reports only
selected major items under the category of intergovernmental revenues.
32 . State, III n com e Tax
91051,396
895181888
32,E
6 3%
003 - State Motor IIF"L,iell. Tax
1,9 7,188
1 98651708
6114,79
3 a 3" �
004, - 3t ute 3 � es Tax
24,34714
21934%41
2,99 i, 396
14, 2" �
3 - State, Use Tax
70 1 ,987
19591,259
(889,2 2)
- .6"%
6 - Viiiiii d eo Gaa m ii1 ng Tax
293,799
252,209
4,11590
16. %
3 CaannaLls EdLi tliiiiion FLind
65,791
6914 4
31683
_ a3",,
3 - Wi n iiI cJiiiii1. p n n b iiil T
45 24
2,380
6, 6
- 12.,
Tota I, State Taxes
3691,339797
3393999335
297349462
.2"Yal
M
Due to recent changes in the law, a few items previously reported under use tax are now being
reported under sales tax and this shift is responsible for the lower use tax and higher sales tax
amounts.
Licenses & Permits: The Village collected $1,518,437 in license and permit fees through October
2025. This amount is trending lower by $447,026, or 22.7 percent, compared to last year's
collection. The overall collection represents 79.4 percent of the annual budget for the category.
uILJ liiiii n e L�Icenses & Pernilts 6 9 �38 , 6 6� 3 31 3 �3 3 3. '%
13 II onb LJ liiiii n ess LlIcenses &Pernilts 839 �3 3 1 �286 � 132 (4,50 �3 9 -34, 9%
Tot'al Business LicensesPerinits 1,51,89437a 88, 8 a 2 -223
Charges for Services: The Village collected $40.7 million in charges for services through October
2025. The amount represents 86.0 percent of the annual budget for the category, and it is trending
higher by $5.7 million, or 16.5 percent, compared to last year's collection. An increase in the water,
sewer and refuse rates, along with an increase in the ambulance billing fee has resulted in a higher
collection compared to last year's amount.
Investment Income: The Village earned $4.6 million in investment income through October 2025,
which represents 117.7 percent of the categorys annual budget. The recognized revenue is
trending lower by $988,458 or 17.6 percent, compared to last year's amount, mainly due to several
rate reductions and timing issues (i.e. different maturity dates beyond October 2025).
Other Categories: All other revenue categories collectively generated $6.8 million through October
2025. The amount mainly includes $504,830 in fines and forfeitures, $2.3 million in other revenues,
$2.1 million in other financing sources, and $1.8 million in reimbursements.
c) Expenditure
The data below recaps the expenditures incurred through October 2025.
10 P U b liiiii Representation
77%620
619.689
7 .,51%,
554.004,
651685
11.
20 V! 11age Ad mliIniiiI tr t!on
6,687,3 9
4,56L562
68.2
,148 ,344,
4,13,219
1 .0%
30 Finance
3,29%072
1 18 14.135
55.,0%
2,395.893
(58 1,758)
_ 4,31%
40 COMMUnity[ op emit
15,5531291
11,8 3, 76
76.31%,
31394ZO
8 14,7818
24 .1%
50 Ili Li m a nServi ces
1,7814,6
11,61
8 o 7'
11227,287
213,322
17 .,
60 Poilice
2 U1 , 92
2117 ,38
4.7
2 ,7 3,7 4,
371,626
LM
70 F] re
273731238
18 1441,762
6704
1 227,626
(785 184
-4,1 ,
PUblic Works75A12143
4 ,2 1,241
62.6
,392,3 2
311 1,131
-63%
00 IIN D
37 ,64,11104,
1 ,2 L24
3707'
2113L 29
6182 1784
-32.,
ToleaL Expenditures
1,96,746 9627
121922 ,7
1,23 9074,
(1,98459859)
-1-51%
The above amounts do not include the expenditure for the Pension Funds, as they are separate entities.
The above amounts are unaudited and subject to change with accrual/audit adjustments.
5
IlPersonnell.
64,69%724,
4,71994,481
7 .'%
50,625,310
(21630189
- 2%
on ra �cti a [ er liil ces
",1256�215
33 181�4 9
7 . %
31,539,757
, 1, 1
7.4%
Commodities &LJ [ hill
18251230
1,884,
66.7%
19811, 71
72 , 97
Capital, Improvements
45134 ,608
231643,395
52.,1%
25,24,61000
(11602,605)-
3%
Oth er III p en d iiiItU res
131437j68
91015,369
67.1%,
29794,1211
692211158
222.6%
IIIII nt rfLi n d Tra n sfers
16 1",914,33
21000,0001
.
895001000
(69500,000)
- .
T ltaI Expenditur
, 9746 a627
1,21,9228a700a
a
.a ,
-.
Personnel Costs: The year-to-date expenditure for Personnel Costs, including benefits, is $48.0 million,
or 74.2 percent of the annual budget for the category. The amount is trending lower by $2.6 million, or 5.2
percent compared to last year's amount, mainly due to delayed pension contributions resulting from delayed
second installment of property taxes. The overtime expense through October 2025 totaled $2.6 million,
marginally trending lower compared to the last year's amount of $2.7 million.
Contractual Services: This category covers most contractual services, including some large line items,
such as JAWA water purchases, budgeted and grant -funded engineering studies, and other contracts. The
Village incurred $33.9 million in contractual services, equating to 76.5 percent of the annual budgeted
amount for the category. The expenditure amount is trending higher by $2.3 million or 7.4 percent, mainly
due to the inflationary and timing issues.
Supplies: Through October 2025, the Village spent $1.9 million on supplies, which totaled 66.7 percent of
the annual budget. The commodities and supplies are trending marginally higher by $72,897 or 4.0 percent.
Capital Improvements: The Village initially had $32.9 million in approved capital improvement projects for
2025. In March 2025, the Village Board approved a budget amendment to carry over $11.0 million in
unfinished projects from 2024 to 2025. The budget was further amended and the total budget for the
category is currently at $45.3 million. The Village has spent $23.6 million for capital improvement projects
through October 2025. The Village is concluding many yearly projects at this time and will be reporting
those projects in November and December.
Debt Service: Per the established debt service schedules, the Village's bond payments are due on June
1 and December 1. The Village processes these debt service payments a few days before due dates and
keeps sufficient funds to execute them. So far, the Village has paid its debt service payments in May 2025
(due on June 1, 2025) totaling $2.2 million. Besides that, the developer's note (Randhurst Mall) has an
accrued interest of $0.6 million through October 2025.
Other Expenditure: This category includes a budget of $13.4 million and includes various risk
management items as well as the TIF incentive amounts to be shared per the redevelopment agreements.
The Village recently approved a budget amendment (in July 2025) for acquiring the 111 E Busse property.
This budget amendment is reflected in the above numbers. The Village has spent $5.0 million for the 111
E Busse acquisition and $4.0 in other expenditures.
Interfund Transfers: The amount represents various interfund transfers budgeted from the General Fund
($15,749,433) and from the Elk Grove Rural Special Service Area Fund ($1,000,000). The Village executed
interfund transfers totaling $2.0 million in July. These transfers were made from the General Fund to the
Pension Stabilization Fund, to support the public safety pension abatements. The remaining transfers are
expected to be executed in December 2025.
C01
d) Fund Balance Analysis:
Fund balance is an essential tool to check the fiscal health of any governmental organization. The data
below summarizes the Village's monthly unassigned/unrestricted general fund reserves.
evemi e - u n Li d iiiiit d 90,532 1896 15,232,119 18 15,881508 1 , %457 6141%237 6,4191237
Expenses - u n li d iii ted 1 1 , 9 181 1 1 ,119, ' (181663,990) (41866,755) (4,8661755)
t: M ollth IySu rp L fi it 391179799 a a a a a a532) 1a5529482 1,95529482
A of General, IIFUnd L1C1, f .4"% 54,5%, 51.9%,.818%,
A of General, IIFUnd L1C1, f -9.9,% 48.,&% 54.4%, 51.91%,.818%,
* Fund Balance is unaudited, and subject to adjustments and other changes. The above analysis includes
only unrestricted fund balance for the General Fund.
As of October 31, 2025, the unrestricted fund balance is estimated at $46.1 million, which equates to 53.8
percent of the annual budget. Not all revenues and expenditures for the fiscal period are recognized. The
year-to-date financial activities have resulted in a net surplus of $1.5 million. The unencumbered cash
balance as of October 31, 2025, is $46.1 million, and it also represents 53.8 percent of the annual budget.
The Village fund balance policy recommends maintaining a fund balance between 30 to 50 percent of the
annual budget. The current fund balance is in compliance with the fund balance policy.
Economic Emergency Fund
The Village Board authorized the creation of a new Economic Emergency Fund in May 2023 and approved
a budget amendment funding $6.5 million from the General Fund reserves as an initial funding amount.
This transfer was executed in May 2023 and invested in June 2023 in a AAA -rated I -prime account. The
table below summarizes the Economic Emergency Fund activities for the month. During July 2024, the
Village funded the second installment of $6.5 million. Also, the Economic Emergency Fund earned an
interest income of $49,568 during October 2025. As of October 31, 2025, the Economic Emergency Fund
reported an ending fund balance of $14,181,815, which comprises $13.0 million in Village Contributions
from the General Fund and $1,181,815 in Investment Income.
Vi 11age Contri b Litiion 61500,000 61500, 13 1000 ,
Investment IlIncome 195,690 , 1181134, 17 ,874, 14,91604, 491568 1118 1,B 1
Net M rathl rpLu Dofi it 6 p59690 6 , ,944 118J34 1,729874 14%604 499568 149181,815
7
e) Other Items:
a. During October 2025, the Village issued 99 real estate transfer tax stamps, of which 48
were exempt and 51 were non-exempt. During the month under review, the Village
collected $61,728 in real estate transfer taxes. The average real estate selling price was
$4037414. At the same time last year (October 2024), the Village sold 89 transfer tax
stamps, of which 39 were exempt and 50 were non-exempt. In the same month last year,
the Village collected real estate transfer tax totaling $62,436, and the average selling price
was $416,191.
Respectfully Submitted,
Amit Thakkar
Director of Finance
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